Keyword(s):
Family, Hill Areas, House Tax, Official Gazette
THE MANIPUR HILL AREAS (HOUSE TAX) ACT, 1966.
(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 :
- 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. - 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
Act;
(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. - 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
employed.
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. - 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
charge.
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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