section 92
Exemptions and remission.
The Manipur Municipalities Act, 1994Infrastructure1994231 sections15 chapters
Chapter VIII MUNICIPAL TAXATION
Statutory text
- (1) The taxes mentioned in clauses (a), (g) and (l) of sub-section (1) of section 75 shall not be assessed or levied on any building which is used exclusively as a place of public worship, or on any holding which is duly registered as a public burial or burning ground under this Act.
- (2) The municipality may exempt from assessment of the tax mentioned in clause (a) of sub-section (1) of section 75 on any holding used for the purpose of a public charity.
- (3) The municipality may reduce the amount payable on account of any of the taxes mentioned in clauses (a), (b), (f) and (i) of sub-section (1) of section 75 or remit the same on the ground of excessive hardship to the person liable to pay the same: Provided that such reduction or remission shall not, unless renewed by the municipality, have effect for more than one financial year.
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