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35. Procedure for imposing taxes.-

(1) A District Council may resolve at a meeting specially convened for the purpose to propose the imposition of any of the taxes mentioned in section 33.

(2) When a resolution has been passed, the Council shall publish a notice in the Official Gazette and also in the prescribed manner, defining the class of persons or description of property proposed to be taxed, the amount or rate of tax to be imposed and the system of assessment to be adopted.

(3) Any person, directly or indirectly affected by the proposed tax and objecting to it, may, within thirty days from the publication of the notice, send his objections in writing to the Council and the Council shall, at a specially convened meeting, take all such objections into consideration.

(4) If no objection is sent within the said period of thirty days or if the objections received are deemed insufficient, the Council may submit its proposals to the Administrator with the objections, if any, and its decision thereon.

(5) The Administrator may then sanction the proposals or refuse to sanction them or return them to the Council for further consideration.

(6) When the proposal in respect of a tax has been sanctioned, the Administrator shall notify its imposition in the Official Gazette and specify a date not later than three months from the date of notification on which the tax shall come into force.

Manipur (Hill Areas) District Councils Act, 1971 Back

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