Section 41 in The Manipur (Hill Areas) District Councils Act, 1971
41. Power to exempt from taxation.-
A District Council may, with the previous approval of the Administrator, by notification in the Official Gazette, remit or reduce any tax or fee or exempt anypersons or class of persons or any description of property, wholly or in part, from liability to any tax or fee and cancel any such remission, reduction or exemption.
