Family, Hill Areas, House Tax, Official Gazette

(Manipur Act 9 of 1966)
An Act to amend and consolidate the law relating to the levy of House Tax in the
hill areas in the Union Territory of Manipur –
Be it enacted by the Legislative Assembly of Manipur in the Seventh Year of the
Republic of India as follows :

  1. Short title, extent and commencement (1) This Act may be called the
    Manipur Hill Areas (House Tax) Act, 1966.
    (2) It extends to the hill areas in the Union Territory of Manipur.
    (3) It shall come into force on such date as the Administrator may by notification
    in the official Gazette appoint.
  2. Definitions. In this Act, unless the context otherwise requires –
    (e) “Administrator” means the Administrator of the Union Territory of Manipur;
    (f) “Deputy Commissioner” means the Deputy Commissioner appointed
    under S 4 of the Manipur Land Revenue and Land Reforms Act, 1960 and
    includes any other officer empowered by the Administrator to exercise and
    perform the powers and functions of the Deputy Commissioner under this
    (g) “family” means in relation to a person, the wife or husband of such
    person, his children, grand children, parents and brothers living jointly or
    practicing joint cultivation, and in case of a joint Hindu family, any member
    of such family;
    (h) “hill areas” means such areas in the hill tracts of the Union Territory of
    Manipur as the Administrator may declare to be hill areas under the
    Manipur Land Revenue and Land Reforms Act, 1960;
    (i) “House Tax” means the tax commonly known as ‘House’ or ‘Nagabari tax’
    payable by the inhabitants of the hill areas;
    (j) ‘official Gazette’ means the Manipur Gazette;
    (k) ‘person under disability’ shall have the meaning assigned to it in the
    Manipur Land Revenue and Land Reforms Act, 1960;
    (l) “prescribed” means prescribed by rules made under this Act;
    (m)‘year’ means the agricultural year commencing on such date as the
    Administrator may, in the case of any specified area, by notification in the
    official Gazette, appoint.
  3. Charge of House tax
    (1) Subject to the other provisions of this Act, there shall be charged for every
    year. House tax at the rate of six rupees per annum on each family for owning
    a house in the hill areas at any time, during the year.(2) The House tax shall be payable by the head of the family, not being a person
    under disability at such times, in such installments, to such authorities and at
    such places as may be prescribed.
    (3) Where the head of the family is a person under disability, the tax shall be
    payable by any other adult male member of the family not being a person
    under disability, if such other member has taken part in Jhum or any other
    form of cultivation of land at any time during the year or otherwise gainfully
    NOTES : Section 3, In sub-S(1) of this section the words “three rupees”
    occurring in the second line were substituted by the words “six rupees” vide
    Amendment Act No. 10 of 1975, dated 8-5-75 to come into force on such date
    as the State Government may, by notification in the Manipur Gazette, appoint.
  4. Assessment list
    i. The Deputy Commissioner shall cause an assessment lists of all houses
    liable to payment of House tax to be prepared in such form and manner and
    containing such particulars with respect to each family as may be prescribed.
    ii. When any assessment list has been prepared under sub-S(1), the Deputy
    Commissioner shall give public notice thereof and of the places where the list
    or a copy thereof may be inspected and every adult member of the family
    occupying any house included in the list and to take extracts therefrom free of
    iii. The Deputy Commissioner shall receive and consider any objections which
    may be made within a period of one month from the date of the public notice
    referred to in sub-S (2), to any entry made in the assessment list or any
    omission therefrom.

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