Section 39(1) in The Manipur Panchayati Raj Act, 1994
(1)For every Gram Panchayat there shall be constituted a Gram Panchayat Fund bearing the name of the Gram Panchayat and there shall be placed to the credit thereof-(a)contributions and grants, if any, made by the Central or State Government;(b)contributions and grants, if any, made by the Zilla Parishad or any other local authority;(c)loans, if any, granted by the Central or the State Government;(d)all receipts on accounts of taxes, rates and fees levied by it; and(e)all other sums received by or on behalf of other Gram Panchayat.
