THE MANIPUR HILL AREAS (HOUSE TAX) ACT, 1966
The Manipur Hill Areas (House Tax) Act, 1966
Tax19669 sections
The Manipur Hill Areas (House Tax) Act, 1966, establishes the legal framework for collecting "House Tax," also known as Nagabari tax, from families residing in the hill areas of Manipur. It mandates that every family owning a house in these regions must pay an annual tax, currently set at six rupees. The Act defines who is liable, outlines the process for creating assessment lists, and provides mechanisms for public objections. It also empowers the government to grant exemptions during natural calamities and specifies that unpaid taxes are recoverable as land revenue. This law ensures a structured revenue collection system for hill area administration.
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