Section 70(1) in The Manipur Panchayati Raj Act, 1994
(1)Subject to such maximum rates as the Government prescribe, a Zilla Parishad may-(a)levy tolls on persons, vehicles or animals or any class of them at any toll-bar established by it on any road other than kutcha road or any bridge vested in it or under its management;(b)levy tolls in respect for any ferry established by it or under its management;(c)levy road cess and public works cess;(d)levy the following fees and rates, namely:-(i)fees on the registration of boats or vehicles;(ii)a fee for providing sanitary facilities at such places or pilgrimage, fairs and melas within its jurisdiction as may be specified by the Government by notification;(iii)a fee for licence for fair or mela;(iv)a lighting rate where arrangement for lighting of public streets and places is made by the Zilla Parishad within its jurisdiction; and(v)water rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Zilla Parishad within its jurisdiction.
