Section 33 in The Manipur (Hill Areas) District Councils Act, 1971
33. Powers of taxation.-
Notwithstanding anything to the contrary contained in any other law for the time being in force, a District Council shall have the power to levy all or any of the following taxes within the autonomous district for which the Council is constituted, that is to say-(a)taxes on professions, trades, callings and employments;(b)taxes on animals, vehicles (other than mechanically propelled vehicles) and boats;(c)taxes on entry of goods into a market for sale there in and tolls on passengers and goods carried in ferries;(d)taxes for the maintenance of schools, dispensaries or roads; and(e)any other tax falling under List II of the Seventh Schedule to the Constitution which the Legislature of the Union territory of Manipur may, by law, empower the District Council to levy.
