Section 22(1)(a) in The Manipur Panchayati Raj Act, 1994
(a)If the Deputy Commissioner is satisfied that a Gram Panchayat for a village or group of villages immediately after the establishment of such Gram Panchayat cannot be constituted by reason of-(i)any difficulty in holding an election of the members of the Gram Panchayat; or(ii)failure to elect such members at two successive elections held under section 17; or(iii)any other sufficient reason whatsoever; or