Central · Act 76 of 1971

Section 38 — Assessment and collection of taxes and fees.

The Manipur (Hill Areas) District Councils Act, 1971

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A District council may, by notification in the Official Gazette, determine the person by whom any tax or fee shall be assessed and collected and make rules for the assessment and collection of such tax or fee and direct in what manner persons employed in the assessment or collection shall be remunerated.

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Next · Section 39Appeals. →All sections / सभी धाराएँThe Manipur (Hill Areas) District Councils Act, 1971 →
More sections of this actSection 1 · Short title and extent.Section 2 · Definitions.Section 3 · Division of Hill Areas into autonomous districts.Section 4 · Constitution of District Councils and their composition.Section 5 · Delimitation of constituencies.Section 6 · Power to alter or amend delimitation orders.Section 7 · Qualifications for membership.Section 8 · Disqualifications for membership.
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India Code, Government of India. Text fetched 25 Oct 2026. Source metadata reports last modification: 2025-12-31. Check the linked official text and subsequent notifications when applying a provision.

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Section 38 — Assessment and collection of taxes and fees. | The Manipur (Hill Areas) District Councils Act, 1971 | NYAYA SIGNAL

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