Section 74 in The Manipur Municipalities Act,1994.
74. Power to impose taxes by and the funds of the municipalities.
- The State Government may, from time to time, by notification in the official Gazette-(a)authorize a municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits to be prescribed by it;(b)assign to a municipality such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits to be prescribed by it;(c)provide for making such grant-in-aid to the municipalities from the Consolidated Fund of the State.
