Section 92 in The Manipur Municipalities Act,1994.
92. Exemptions and remission.
(1)The taxes mentioned in clauses (a), (g) and (1) 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.
