Section 92(3) in The Manipur Municipalities Act,1994.
(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.
