Section 33
Powers of taxation.
The Manipur (Hill Areas) District Councils Act, 1971
About this Act
An Act to provide for the establishment of District Councils in the Hill Areas in the Union territory of Manipur.
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.
(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.