Section 92
Exemptions and remission.
The Manipur Municipalities Act, 1994
About this Act
An Act to provide for constitution and organisation of municipalities in the Urban areas of Manipur and for matters connected therewith and incidental thereto.
(1) The taxes mentioned in clauses (a), (g) and (l) of
sub-section (1) of section 75 shall not be assessed or levied on any building which is used exclusively as a
place of public worship, or on any holding which is duly registered as a public burial or burning ground
under this Act.
(2) The municipality may exempt from assessment of the tax mentioned in clause (a) of sub-section (1) of section 75 on any holding used for the purpose of a public charity.
(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.
(2) The municipality may exempt from assessment of the tax mentioned in clause (a) of sub-section (1) of section 75 on any holding used for the purpose of a public charity.
(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.