Manipur Municipalities Act,1994

Act No : 43

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Section : Exemptions and remission.

92.Exemptions and remission.- (1) The taxes mentioned in clauses (a), (g) and (1) 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 men- tioned 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.

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