The Manipur Municipalities Act

Power to impose taxes by and the funds of the municipalities

Taxes which may be imposed

Tax on Government holdings

Restriction regarding tax on holding

Collection of taxes are subject to bye-law, etc

Nagar Panchayat or Council to determine the valuation of holding

Returns required for ascertaining annual value

Penalty for default in furnishing return and for obstruction of assessor

Determination of annual value of holdings

Determination of rate of tax on holding

Preparation of assessment register

Powers to assess consolidated tax for building and land on which it stands

Reduction of valuation, revision of valuation and assessment and revision of valuation list and assessment register

Notice to be given to Chairperson of transfers of title of persons liable of payment of tax

Revisions of valuation list

Appointment of assessor and power of State Government to direct the appointment of assessor

Revision of assessment register

Effect of revision of assessment register

Exemptions and remission

Power of assessor

Publication of notice of assessment

Application for review

Procedure for review

Limitation of time for application for review

Assessment to be questioned only under Act

Tax not invalid for want of form

Procedure for imposing taxes, recovery of claims, etc


MUNICIPAL TAXATION


When it has been
decided to impose any tax on the annual value of holdings, the assessor after making such enquiries as
may be necessary, shall determine the valuation of all holdings within the municipality as hereinafter
provided, and shall enter the same in a list called the valuation list, which shall be in the prescribed form:

Provided that valuation other than general valuation may be made by the municipality through such
person as may be authorised by the municipality in this behalf.

LAWGIST

# 79 Nagar Panchayat or Council to determine the valuation of holding