Section 97(1)(a) in The Manipur Panchayati Raj Act, 1994
(a)the principles which should govern-(i)the distribution between the State and the Zilla Parishads and the Gram Panchayats and the net proceeds of the taxes, duties, tolls and fees leviable by the Government which may be divided between them and allocation between the Zilla Parishad and Gram Panchayat of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by the Zilla Parishad and Gram Panchayat;(iii)the grants-in-aid to the Zilla Parishads and Gram Panchayats from the Consolidated Fund of the State;