Bare Act

The Manipur Hill Areas (House Tax) Amendment Act, 1975

The Manipur Hill Areas (House Tax) Amendment Act, 1975 modifies the existing 1966 legislation governing taxation on residential properties located within the hill regions of Manipur state. This law specifically applies to residents and landowners owning houses in these designated hill areas. Under the primary amendment, the annual house tax rate assessed on applicable households is doubled from three rupees to six rupees. This legislation matters because it adjusted local civic revenue collection to reflect changing economic conditions of the time, directly impacting the financial obligations of hill region inhabitants by increasing their routine local tax contribution to support state administration.

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