THE MANIPUR (HILL AREAS) DISTRICT COUNCILS ACT, 1971 
___________ 

SECTIONS 

1.  Short title and extent. 
2.  Definitions. 

ARRANGEMENT OF SECTIONS 
___________ 

CHAPTER I 

PRELIMINARY 

CHAPTER II 

CONSTITUTION OF DISTRICT COUNCILS 

3.  Division of Hill Areas into autonomous districts. 
4.  Constitution of District Councils and their composition. 
5.  Delimitation of constituencies. 
6.  Power to alter or amend delimitation orders. 
7.  Qualifications for membership. 
8.  Disqualifications for membership. 
9.  Electors on electoral rolls. 
10.  Right to vote. 
11.  Election of members. 
12.  Notification of results of elections. 
13.  Term of office of members. 
14.  Disputes as to elections. 
15.  Relief that may be claimed by petitioner. 
16.  Grounds on which an election may be called in question. 
17.  Procedure to be followed by the District Judge. 
18.  Decision of the District Judge. 
19.  Procedure in case of equality of votes. 
20.  Finality of decisions. 
21.  Power to make rules regulating the election of members. 
22.  Incorporation of District Councils. 
23.  Chairman and Vice-Chairman. 
24.  Oath or affirmation by members. 
25.  Vacation of seats. 
26.  Allowances of members. 
27.  Liability of members. 
28.  Members to be deemed to be public servants. 

29.  Functions of District Councils. 

CHAPTER III 

FUNCTIONS OF DISTRICT COUNCILS 

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CHAPTER IV 

PROCEDURE AND STAFF OF DISTRICT COUNCILS 

SECTIONS 

30.  Conduct of business. 
31.  Committees. 
32.  Officers and staff. 

CHAPTER V 

FINANCE OF DISTRICT COUNCILS AND VESTING OF PROPERTY 

33.  Powers of taxation. 
34.  Levy of fees. 
35.  Procedure for imposing taxes. 
36.  Abolition or reduction of taxes. 
37.  Recovery of taxes and fees. 
38.  Assessment and collection of taxes and fees. 
39.  Appeals. 
40.  Instalments of taxes and fees. 
41.  Power to exempt from taxation. 
42.  Recoveries of moneys claimable by the Council. 
43.  Council Fund. 
44.  Property vested in District Council. 
45.  Budget. 

CHAPTER VI 

CONTROL 

46.  Control. 
47.  Supersession of District Council. 
48.  Effect of certain provisions during the period when the Hill Areas Committee is not functioning. 

CHAPTER VII 

OFFENCES AND PENALTIES 

49.  Penalty for obstruction. 
50.  Penalty for entering into any contract with the Council. 

CHAPTER VIII 

RULES AND BYE-LAWS 

51.  Power of Administrator to make rules. 
52.  Power to make bye-laws. 
53.  Penalty for infringement of rules or bye-laws. 

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THE MANIPUR (HILL AREAS) DISTRICT COUNCILS ACT, 1971 

ACT NO. 76 OF 1971 

An Act to provide for the establishment of District Councils in the Hill Areas in  the Union territory of 

Manipur. 

BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows:— 

[26th December, 1971.]  

CHAPTER I 

PRELIMINARY 

1.  Short  title  and  extent.—(1)  This  Act  may  be  called  the  Manipur  (Hill  Areas)  District  Councils 

Act, 1971. 

(2) It extends to the whole of the Union territory of Manipur. 

2. Definitions.—In this Act, unless the context otherwise requires,— 

(a) “Administrator” means the administrator of the Union territory of Manipur appointed under 

article 239 of the Constitution; 

(b) “autonomous district” means an autonomous district referred to in sub-section (1) of section 3; 

(c)  “building”  includes  a  house,  out-house,  stable,  latrine,  urinal,  shed,  hut,  wall  (other  than 
boundary wall) and any other structure (whether of masonry, bricks, wood, mud or other material) but 
does not include any portable or temporary shelter; 

(d) “constituency” means a District Council constituency provided by order made under section 5 

for the purpose of elections to the District Council; 

(e) “Deputy Commissioner”, in relation to any District Council, means the officer appointed as 
such  by  the  Administrator,  by  notification  in  the  Official  Gazette,  to  perform  the  functions  of  the 
Deputy Commissioner under this Act in the autonomous district for which such District Council has 
been constituted; 

(f)  “Hill  Areas”  means  the  Hill  Areas  determined  by  the  President  by  any  notification  issued 
under sub-section (2) of section 52 of the Government of Union Territories Act, 1963 (20 of 1963) 
and in force immediately before the commencement of this Act; 

(g)  “Hill  Areas  Committee”  means  the  Standing  Committee  referred  to  in  section  52  of  the 

Government of Union Territories Act, 1963 (20 of 1963); 

(h)  “market”  includes  any  place  where  persons  assemble  for  the  sale  of,  or  for  the  purpose  of 
exposing  for  sale  of,  meat,  fish,  fruit,  vegetables,  animals  intended  for  human  food  or  any  other 
articles  of  human  food  whatsoever  with  or  without  the  consent  of  the  owner  of  such  place 
notwithstanding that there may be no common regulation for the concourse of buyers and sellers and 
whether or not any control is exercised over the business of, or the persons frequenting, the market by 
the owner of the place or by any other persons; 

(i) “member” means a member of a District Council constituted under this Act; 

(j) “Official Gazette” means the Gazette of the Union territory of Manipur; 

(k) “person” does not include a body of persons; 

(l) “prescribed” means prescribed by rules made under this Act;  

(m) “Scheduled Tribes” has the same meaning assigned to it in clause (25) of article 366 of the 

Constitution; 

(n) “vehicle” includes a carriage, cart, hand-cart, bicycle, tricycle and every wheeled conveyance 
which is used or is capable of being used on a street but does not include a mechanically propelled 
vehicle. 

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CHAPTER II 

CONSTITUTION OF DISTRICT COUNCILS 

3.  Division  of  Hill  Areas  into  autonomous  districts.—(1)  As  soon  as  may  be  after  the 
commencement of this Act, the Administrator shall cause all the Hill Areas to be divided into not more 
than six autonomous districts.  

(2) The Administrator may, by order notified in the Official Gazette,— 

(a) declare that any area in any autonomous district which is, or is intended to be, included within 
the  limits  of  any  municipality,  cantonment  or  town  committee  shall  cease  to  be  a  part  of  such 
autonomous district; 

(b) increase the area of any autonomous district; 

(c) diminish the area of any autonomous district; 

(d) unite two or more autonomous districts or parts thereof so as to form one autonomous district;  

(e) define the boundaries of any autonomous district; 

(f) alter the name of any autonomous district. 

(3) No order under sub-section (2) shall be made by the Administrator except after consultation with 

the Hill Areas Committee. 

(4)  Any  order  made  by  the  Administrator  under  sub-section  (2)  may  contain  such  incidental  and 
consequential provisions as appear to the Administrator to be necessary for giving effect to the provisions 
of the order. 

4. Constitution of District Councils and their composition.—(1) For each autonomous district there 
shall  be  a  District  Council  as  from  such  date  as  the  Administrator  may,  by  notification  in  the  Official 
Gazette, appoint in this behalf. 

(2) The total number of seats in the District Council to be filled by persons chosen by direct election 

on the basis of adult suffrage from territorial constituencies shall be not more than eighteen. 

(3) The Administrator may nominate not more than two persons, not being persons in the service of 

Government, to be members of any District Council. 

5. Delimitation of constituencies.—The Administrator shall, by order, determine— 

(a) the constituencies (which shall be single member constituencies) into which an autonomous 
district shall be divided for the purpose of election of members to the District Council of that district; 
and  

(b) the extent of each constituency. 

6.  Power to  alter  or  amend  delimitation  orders.—The  Administrator  may,  from  time  to  time,  by 

order, alter or amend any order made under section 5. 

7. Qualifications for membership.—A person shall not be qualified to be chosen as a member of a 
District Council of any autonomous district unless he is an elector for any District Council constituency in 
that autonomous district.  

8.  Disqualifications  for  membership.—(1)  A  person  shall  be  disqualified  for  being  chosen  as  a 
member  of  a  District  Council  if  he  is  for  the  time  being  disqualified  for  being  chosen  as  a  member  of 
either House of Parliament or holds any office of profit under any District Council. 

(2) For the purposes of this section, a person shall not be deemed to hold an office of profit under a 

District Council by reason only that he is a member thereof. 

9. Electors on electoral rolls.—(1) The persons entitled to vote at elections of members of a District 
Council  shall  be  the  persons  entitled,  by  virtue  of  the  provisions  of  the  Constitution  and  the 

4 

 
Representation of the People Act, 1950 (43 of 1950), to be registered as voters at elections to the House 
of the People. 

(2)  So  much  of  the  electoral  roll  for  any  parliamentary  constituency  for  the  time  being  in  force  as 
relates  to  the  areas  comprised  within  a  constituency  formed  under  section  5  shall  be  deemed  to  be  the 
electoral roll for that constituency for the purposes of this Act. 

10. Right to vote.—(1) Every person whose name is, for the time being, entered in the electoral roll 
of a constituency shall be entitled to vote at the election of a member of the District  Council from that 
constituency. 

(2) Every person shall give one vote and no more to any one candidate at an election. 

11.  Election  of  members.—Election  of  members  of  a  District  Council  shall  be  held  in  accordance 
with the rules made under section 21 on such date or dates as the Administrator may, by notification in 
the Official Gazette, direct: 

Provided that a casual vacancy shall be filled as soon as may be after the occurrence of the vacancy:  

Provided  further  that  no  election  shall  be  held  to  fill  up  a  casual  vacancy  occurring  within  four 

months prior to the holding of a general election under this section. 

12.  Notification  of  results  of  elections.—The  names  of  all  persons  elected  or  nominated  to  be 

members of a District Council shall be published by the Administrator in the Official Gazette. 

13. Term of office of members.—(1) Save as otherwise provided in this section, the term of office of 
a  member  shall  be  five  years  and  shall  commence  from  the  date  of  the  notification  of  his  election  or 
nomination under section 12 or from the date on which the vacancy in which he is elected or nominated 
has occurred, whichever date is later: 

Provided  that  the  Adminstrator  may,  when  satisfied  that  it  is  necessary  in  order  to  avoid 
administrative difficulty, extend the term of office of all the members by such period not exceeding one 
year as he thinks fit. 

(2) The term of office of a member elected to fill a casual vacancy shall commence from the date of 
the notification of his election and shall continue so long only as the member in whose place he is elected 
would have been entitled to hold office if the vacancy had not occurred. 

14. Disputes as to elections.—(1) No election of a member shall be called in question except by an 
election petition presented to the court of the District Judge having jurisdiction in the area in which the 
constituency concerned is situated, within thirty days from the date of the notification of the result of the 
election under section 12. 

(2) An election petition calling in question any such election may be presented on one or more of the 

grounds specified in section 16 by any candidate at such election or by any elector of the constituency. 

(3) A petitioner shall join as respondents to his petition all the candidates at the election. 

(4) An election petition— 

(a) shall contain a concise statement of the material facts on which the petitioner relies; 

(b)  shall,  with  sufficient  particulars,  set  forth  the  ground  or  grounds  on  which  the  election  is 

called in question; and 

(c) shall be  signed  by  the petitioner  and  verified  in  the  manner  laid  down in  the  Code  of  Civil 

Procedure, 1908 (5 of 1908), for the verification of pleadings. 

15.  Relief  that  may  be  claimed  by  petitioner.—A  petitioner  may,  in  addition  to  claiming  a 
declaration that the election of all or any of the returned candidates is void, claim a further declaration 
that he himself or any other candidate has been duly elected. 

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16. Grounds on which an election may be called in question.—The election of a returned candidate 

may be called in question on any one or more of the following grounds, namely:— 

(a) that on the date of his election the returned candidate was not qualified to be elected, or he 

was disqualified for being elected, as a member under this Act; or 

(b) that the nomination paper of any candidate at the election has been improperly rejected; or 

(c)  that  the  result  of  the  election  has  been  materially  affected  by  the  improper  acceptance  of  a 

nomination paper or by the improper acceptance or refusal of a vote or by any other cause. 

17. Procedure to be followed by the District Judge.—The procedure provided in the Code of Civil 
Procedure, 1908 (5 of 1908) in regard to suits shall be followed by the court of the District Judge, as far 
as it can be made applicable, in the trial and disposal of an election petition under this Act. 

18.  Decision  of  the  District  Judge.—(1)  At  the  conclusion  of  the  trial  of  an  election  petition,  the 

court of the District Judge shall make an order— 

(a) dismissing the election petition; or 

(b) declaring the election of all or any of the returned candidates to be void; or 

(c) declaring the election of all or any of the returned candidates to be void and the petitioner or 

any other candidate to have been duly elected. 

(2) If any person who has filed an election petition has, in addition to calling in question the election 
of  the  returned  candidate,  claimed  a  declaration  that  he  himself  or  any  other  candidate  has  been  duly 
elected and the court of the District Judge is of opinion— 

(a) that in fact the petitioner or such other candidate received a majority of the valid votes; or 

(b) that but for the votes obtained by the returned candidate, the petitioner or such other candidate 

would have obtained a majority of the valid votes,  

the  court  of  the  District  Judge  shall,  after  declaring  the  election  of  the  returned  candidate  to  be  void, 
declare the petitioner or such other candidate, as the case may be, to have been duly elected. 

19. Procedure in case of equality of votes.—(1) If during the trial of an election petition it appears 
that there is equality of votes between any candidates at the election and that the addition of a vote would 
entitle  any  of those  candidates to  be  declared elected,  then, the court  of  the  District Judge  shall decide 
between them by lot and proceed as if the one on whom the lot falls had received an additional vote. 

20. Finality of decisions.—(1) An order of the court of the District Judge on an election petition shall 

be final and conclusive. 

(2) An election of a member not called in question in accordance with the foregoing provisions shall 

be deemed to be a good and valid election. 

21. Power to make rules regulating the election of members.—The Administrator may make rules 
to  regulate  all  or  any  of  the  following  matters  for  the  purpose  of  the  holding  of  elections  of  members 
under this Act, namely:— 

(a) the manner of the splitting up of electoral rolls for parliamentary constituencies into parts for 
the purpose  of  constituting  one  or  more  of  such parts  into electoral roll for  a  constituency; and the 
officer or authority by whom such splitting up is to be carried out; 

(b) the drawing up of the programme of election; 

(c) the appointment of returning officers, presiding and polling officers for election; 

(d) the nomination of candidates and the scrutiny of such nomination; 

(e) the deposits to be made by candidates and the time and manner of making such deposits; 

(f) the withdrawal of candidatures; 

(g) the appointment of agents of candidates; 

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(h) the time and manner of holding elections; 

(i)  the  general  procedure  at  the  elections  including  the  time,  place  and  hours  of  poll  and  the 

method by which votes shall be cast; 

(j) the fee to be paid on an election petition; 

(k)  any  other  matter  relating  to  elections  or  election  disputes  in  respect  of  which  the 
Administrator  deems  it  necessary  to  make  rules  under  this  section  or  in  respect  of  which  this  Act 
makes  no  provision  or  makes  insufficient  provision  and  provision  is,  in  the  opinion  of  the 
Administrator, necessary. 

22.  Incorporation  of  District  Councils.—Each  District  Council  shall  be  a  body  corporate  by  the 
name  respectively  of  “the  District  Council  of  (name  of  autonomous  district)”  and  shall  have  perpetual 
succession and a common seal with power to acquire, hold and dispose of property and to contract and 
may by the said name sue and be sued. 

23. Chairman and Vice-Chairman.—(1) A District Council shall, as soon as may be, choose two 
members to be respectively Chairman and Vice-Chairman thereof and so often as the office of Chairman 
or  Vice-Chairman  becomes  vacant,  the  Council  shall  choose  another  member  to  be  Chairman  or               
Vice-Chairman, as the case may be: 

Provided that the Administrator may nominate the first Chairman who shall hold office for a period 

not exceeding one year. 

(2) If a resolution for the removal of an elected Chairman is passed by not less than two-thirds of the 

total  membership  of  the  Council  at  a  meeting  convened  in  accordance  with  the  provisions  of                
sub-section (3), such resolution shall have the effect of removing the Chairman from his office as from 
the date on which the resolution is so passed and if such resolution is passed by less than two-thirds but 
not less than one-half of the total membership of the Council, the Administrator may, by order in writing, 
remove, for reasons to be recorded, the Chairman from his office as from such date as may be specified in 
the order: 

Provided  that  no  such  resolution  shall  be  brought  within  one  year  from  the  date  of  election  of  the 

Chairman: 

Provided  further  that  if  the  resolution  is  not  passed  by  not  less  than  two-thirds  of  the  total 
membership of the Council, no other resolution for the removal of the Chairman shall be allowed to be 
considered within one year from the date on which such resolution was considered. 

(3) A notice in writing of the intention to move a resolution referred to in sub-section (2) signed by 
not  less  than  one-third  of  the  total  membership  of  the  Council  together  with  a  copy  of  the  proposed 
resolution  shall  be  delivered  to  the  Deputy  Commissioner  in  accordance  with  the  rules  made  by  the 
Deputy Commissioner in this behalf and the Deputy Commissioner shall, after giving not less than fifteen 
days' notice thereon, convene for consideration of the resolution a meeting of the Council to be held in the 
office of the Council on a date not later than thirty days from the date on which the notice was delivered 
to him and he shall preside over the meeting. 

(4) The Chairman of the Council shall be a whole-time functionary and shall be entitled to such salary 

or allowances as may be fixed by the Administrator. 

24.  Oath  or  affirmation  by  members.—Every  member  shall,  before  taking  his  seat,  make  and 

subscribe at a meeting of the District Council, an oath or affirmation in the prescribed form. 

25.  Vacation  of  seats.—(1)  No  person  shall  be  a  member  both  of  the  Legislative  Assembly  of  the 
Union  territory  of  Manipur  and  of  a  District  Council  and  if  a  person  is  chosen  a  member  both  of  the 
Legislative Assembly and of a District Council, then, at the expiration of fourteen days from the date of 
publication in the Official Gazette that he has been so chosen, that person’s seat in the District Council 
shall become vacant unless he has previously resigned his seat in the Legislative Assembly. 

(2) If a member— 

(a) becomes subject to any of the disqualifications mentioned in section 8; or 

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(b) resigns his seat by writing under his hand addressed to the Chairman of the District Council, 

his seat shall thereupon become vacant. 

(3) If during the six successive months a member is, without the permission of the District Council, 

absent from all meetings thereof, the Council may declare his seat vacant. 

(4) If any question arises as to whether a member has become subject to any of the disqualifications 
mentioned in section 8, it shall be referred to the District Judge having jurisdiction in the area in which 
the constituency concerned is situated and his decision shall be final. 

26.  Allowances  of  members.—Subject  to  the  provisions  of  sub-section  (4)  of  section  23,  every 

member shall be entitled to receive such allowances as may be determined by the Administrator. 

27.  Liability  of members.—Every  person  shall be liable  for the  loss,  waste  or misappropriation  of 
any money or other property belonging to a District Council, if such loss, waste or misappropriation is a 
direct  consequence  of  his neglect  or  misconduct  while  a  member  of  the  District  Council  and  a  suit  for 
compensation  may  be  instituted  against  him  by  the  Council  with  the  previous  sanction  of  the  Deputy 
Commissioner or by the Deputy Commissioner with the previous sanction of the Administrator. 

28. Members to be deemed to be public servants.—Every member shall be deemed to be a public 

servant within the meaning of section 21 of the Indian Penal Code (45 of 1860). 

CHAPTER III 

FUNCTIONS OF DISTRICT COUNCILS 

29.  Functions  of  District  Councils.—(1)  Subject  to  such  exceptions  and  conditions  as  the 
Administrator may make and impose, the following matters shall be under the control and administration 
of a District Council, namely:— 

(i) the maintenance and management of such property, movable and immovable, and institutions 

as may be transferred to that Council by the Administrator; 

(ii) the construction, repair and maintenance of such of the roads, bridges, channels and buildings 

as may be transferred to that Council by the Administrator; 

(iii) the establishment, maintenance and management of primary schools and the construction and 

repair of all buildings connected with these institutions and institution of scholarships; 

(iv) the establishment, maintenance and management of dispensaries; 

(v)  the  establishment  and  maintenance  of  cattle  pounds  including  such  functions  under  the         

Cattle-trespass Act, 1871 (1 of 1871) as may be transferred to that Council by the Administrator; 

(vi) the establishment, maintenance and management of markets and fairs and the construction, 

repair and maintenance of all buildings connected therewith; 

(vii) the supply, storage and prevention from pollution of water for drinking, cooking and bathing 

purposes; 

(viii)  the  construction,  repair  and  maintenance  of  embankments  and  the  supply,  storage  and 

control of water for agricultural purposes; 

(ix) the preservation and reclamation of soil; 

(x) the preservation, protection and improvement of live-stock and prevention of animal diseases;  

(xi) public health and sanitation; 

(xii)  the  management  of  such  ferries  as  may  be  entrusted  to  the  charge  of  that  Council  by  the 

Administrator; 

(xiii) the initiation, inspection and control of relief works; 

(xiv) the allotment, occupation or use, or the setting apart of land, other than land acquired for any 
public  purpose  or  land  which  is  a  reserved  forest,  for  the  purpose  of  agriculture  or  grazing  or  for 

8 

 
residential or other non-agricultural purposes or for any other purposes likely to promote the interests 
of the inhabitants of any village or town situated within the autonomous district for which that council 
is constituted; 

(xv) the management of any forest not being a reserved forest; 

(xvi) the regulation of the practice of Jhum or other form of shifting cultivation; and 

(xvii)  any  other  matter  which  the  Administrator  may,  in  consultation  with  the  Hill  Areas 
Committee, entrust to the District Council in the field of agriculture, animal husbandry, community 
development, social and tribal welfare, village planning or any other matter referred to in  section 52 
of the Government of Union Territories Act, 1963 (20 of 1963). 

(2)  It  shall  be  competent  for  a  District  Council  to  recommend  to  the  Government  of  the  Union 
territory of Manipur legislation relating to the following matters in so far as they concern members of the 
Scheduled Tribes, namely:— 

(a) appointment or succession of Chiefs; 

(b) inheritance of property; 

(c) marriage and divorce; and 

(d) social customs. 

CHAPTER IV 

PROCEDURE AND STAFF OF DISTRICT COUNCILS 

30.  Conduct  of  business.—A  District  Council  shall  conduct  its  business  in  such  manner  and  in 

accordance with such procedure as may be prescribed. 

31. Committees.—A District Council may, from time to time, appoint out of its own body such and 

so many committees for the efficient discharge of its duties as may be necessary. 

32. Officers and staff.—(1) For every District Council there shall be a Chief Executive Officer, who 

shall be appointed by the Administrator. 

(2) If a resolution for removal of the Chief Executive Officer is passed at a  meeting of the District 
Council  by  a  majority  of  not  less  than  two-thirds  of  the  total  membership  of  the  Council,  the 
Administrator shall remove him forthwith. 

(3) The District Council shall appoint such officers and staff as may be necessary for the proper and 

efficient execution of its duties and make regulations for their conditions of service. 

(4) The power of appointing officers and staff (whether temporary or permanent) shall be exercised in 

accordance with the rules framed for the purpose by the Administrator. 

(5)  The  conditions  of  service  applicable  to  a  person  immediately  before  his  appointment  to  a  post 
under a District Council shall not be varied to his disadvantage except with the previous approval of the 
Administrator. 

(6)  Every  officer  or  member  of  staff  of  a  District  Council  shall  be  deemed  to  be  a  public  servant 

within the meaning of section 21 of the Indian Penal Code (45 of 1860). 

CHAPTER V 

FINANCE OF DISTRICT COUNCILS AND VESTING OF PROPERTY 

33. Powers of taxation.—Notwithstanding anything to the contrary contained in any other law for the 
time being in force, a District Council shall have the power to levy all or any of the following taxes within 
the autonomous district for which the Council is constituted, that is to say— 

(a) taxes on professions, trades, callings and employments; 

(b) taxes on animals, vehicles (other than mechanically propelled vehicles) and boats; 

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(c)  taxes  on  entry  of  goods  into  a  market  for  sale  there  in  and  tolls  on  passengers  and  goods 

carried in ferries; 

(d) taxes for the maintenance of schools, dispensaries or roads; and 

(e)  any  other  tax  falling  under  List  II  of  the  Seventh  Schedule  to  the  Constitution  which  the 

Legislature of the Union territory of Manipur may, by law, empower the District Council to levy. 

34. Levy of fees.—A District Council may fix and levy— 

(a) school fees; and 

(b) fees for the use of, or benefits derived from, any of the works done or services rendered under 

section 29. 

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. 

36. Abolition or reduction of taxes.—The Administrator may, by notification in the Official Gazette, 
and a District Council may with the previous approval of the Administrator by a resolution passed at a 
meeting specially convened for the purpose, abolish or reduce any tax imposed under section 33. 

37.  Recovery  of  taxes  and  fees.—All  arrears  of  taxes  and  fees  levied  under  this  Act  may  be 
recovered under the law for the time being in force for the recovery of public dues as if such arrears were 
public dues. 

38.  Assessment  and  collection  of  taxes  and  fees.—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. 

39. Appeals.—(1) In matters connected with the assessment and collection of any tax or fee levied 
under  this  Act,  an  appeal  shall  lie  from  the  order  of  any  person  authorised  to  make  assessment  or 
collections to such person as the Administrator may appoint or designate for the purpose. 

(2) An appeal under sub-section (1) shall be presented within thirty days from the date of the order.  

(3) The order passed on the appeal shall be final. 

40. Instalments of taxes and fees.—A District Council may, by notification in the Official Gazette 
and with the previous approval of the Deputy Commissioner, prescribe by what instalments and at what 
times any tax or fee shall be payable. 

41.  Power  to  exempt  from  taxation.—A  District  Council  may,  with  the  previous  approval  of  the 
Administrator,  by  notification  in  the  Official  Gazette,  remit  or  reduce  any  tax  or  fee  or  exempt  any 

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persons or class of persons or any description of property, wholly or in part, from liability to  any tax or 
fee and cancel any such remission, reduction or exemption. 

42.  Recoveries  of  moneys  claimable  by  the  Council.—(1)  Save  as  provided  by  section  37,  all 
moneys  claimable  by  a  District  Council  may  be  recovered  on  an  application  to  a  Magistrate  having 
jurisdiction in the area where the person from whom the money is claimable may, for the time being, be 
resident, by the distress and sale of any movable property or by the attachment and sale of any immovable 
property, within the limits of his jurisdiction belonging to such person and the cost of such proceedings 
shall be recoverable in the same manner as the said moneys. 

(2)  An  application  for  recovery  of  money  shall  be  in  writing  and  shall  be  signed  by  an  officer 

authorised in this behalf by order of the Chairman of the Council. 

43.  Council  Fund.—(1)  All  moneys  received  by  or  on  behalf  of  a  District  Council  under  the 
provisions of this Act or any other law for the time being in force shall be credited to a fund which shall 
be called the “Council Fund” and it shall be held by the District Council in trust for the purposes of this 
Act. 

(2) All expenditure of the Council shall be defrayed out of the Council Fund. 

(3) The Administrator may make rules for the management of the Council Fund and for the procedure 
to be followed in respect of payment of money into the said Fund, the withdrawal of moneys therefrom, 
the custody of moneys therein and any other matter connected with or ancillary to the matters aforesaid.  

(4) The accounts of a District Council shall be kept in such form as may be prescribed. 

(5) The accounts of a District Council shall be audited in such manner as may be prescribed. 

44. Property vested in District Council.—Subject to any order of the Administrator, all property of 
the nature specified below and situated in the autonomous district shall vest in and belong to the District 
Council  for  which  it  is  constituted  and  shall,  with  all  other  property  which  may  become  vested  in  the 
Council, be under its direction, management and control and shall be held and applied for the purposes of 
this Act— 

(a) all public buildings, constructed or maintained out of the Council Fund; 

(b) all public roads which have been constructed or are maintained out of the Council Fund and 
the stones and other materials thereof and also all trees, erections, materials, implements and things 
provided for such roads; 

(c) all land or other property transferred to the District Council by the Administrator or by gift, 

sale or otherwise for public purposes. 

45. Budget.—(1) A District Council shall, on or before a prescribed day in each year submit to the 
Administrator an estimate of the income and expenditure of the Council for the next financial year in such 
form as may be prescribed. 

(2) The Administrator may, on or before a prescribed day, return the estimate of the Council with or 

without modifications. 

(3) When a budget is returned with modifications under sub-section (2), the Council shall consider the 

proposed modifications, take a decision thereon and report the same to the Administrator. 

(4) The budget estimate finally adopted by the Council shall be the budget of the District Council. 

(5)  Any  subsequent  alteration  in  the  budget  or  reappropriation  or  transfer  of  provision  within  the 

estimate shall be made with the approval of the Administrator. 

CHAPTER VI 

CONTROL 

46. Control.—(1) It shall be the duty of the Chairman of a District Council to furnish to the Deputy 
Commissioner a copy of the proceedings of the meetings of the Council and such other information as the 
Deputy Commissioner may require. 

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(2) The Deputy Commissioner shall have the power to give to any District Council all such directions 
as  he  may  consider  necessary  in  respect  of  subjects,  curricula,  text  books  and  standards  of  teaching  in 
schools  vested  wholly  or  partly  in  the  Council  and  in  schools  wholly  or  partly  maintained  by  grants 
payable from the Council Fund and the Council shall comply with such directions. 

(3) The Deputy Commissioner may, by order, and for reasons to be recorded, suspend the execution 
of any resolution or order of any District Council or prohibit the doing of any act which is about to be 
done,  or  is  being  done,  in  pursuance  of  or  under  cover  of  any  provision  of  the  law  relating  to  the 
constitution or functions of the District Council, if, in his opinion, the resolution, order or act is in excess 
of the powers conferred by law or the execution of the resolution or order or the doing of the act is likely 
to lead to a breach of the peace, or to cause annoyance or injury to the public or to any class or body of 
persons: 

Provided  that  the  Council  may,  within  fifteen  days  of  the  date  of  the  order  of  the  Deputy 
Commissioner offer such explanation as it deems fit in relation to the execution of the resolution or order 
which has been suspended or the doing of the act has been prohibited. 

(4) When the Deputy Commissioner makes any order as aforesaid, he shall forthwith send a copy of it 
to  the  Administrator  with  a  statement  of  the  reasons  for  making  it  and  forward  in  due  course  to  the 
Administrator  the  explanation,  if  any,  offered  by  the  Council  and  the  Administrator  may,  thereupon, 
confirm, modify or rescind the order of the Deputy Commissioner. 

47. Supersession of District Council.—(1) If, on receipt of a report from the Deputy Commissioner 

or otherwise, the Administrator is of opinion that— 

(a)  any  District  Council  is  not  competent  to  perform,  or  persistently  makes  default  in  the 

performance of, the duties imposed on it by or under this Act or any other law; or 

(b) any District Council exceeds or abuses its powers; or 

(c) the financial position and credit position of any District Council is seriously threatened; or 

(d) a situation has arisen in which the administration of any District Council cannot be carried on 

in accordance with the provisions of this Act,  

the  Administrator  may,  by  an  order  published,  together  with  a  statement  of  reasons  therefor,  in  the 
Official Gazette, supersede such Council for such period, not exceeding one year, as may be specified in 
the order: 

Provided that before making an order of supersession as aforesaid under clause (a) or clause (b) or 
clause  (c),  reasonable  opportunity  shall  be  given  to  such  Council  to  show  cause  why  such  order  of 
supersession should not be made: 

Provided further that the period of supersession may be extended for any further period or periods not 

exceeding six months at a time in consultation with the Hill Areas Committee. 

(2) When any District Council is superseded by an order under sub-section (1),— 

(a) all the members of the Council (including the Chairman and Vice-Chairman thereof) shall, on 
such date as may be specified in the order, vacate their offices as such members without prejudice to 
their eligibility for election or nomination under clause (d); 

(b) during the period of supersession of the Council, all powers and duties conferred and imposed 
upon  the  Council  by  or  under  this  Act  or  any  other  law  shall  be  exercised  and  performed  by  such 
officer or authority as the Administrator may appoint in this behalf; 

(c)  all  property  vested  in  the  Council  shall,  until  it  is  reconstituted,  vest  in  the  Central 

Government;  

(d) before the expiry of the period of supersession, election or nomination, as the case may be, of 

members to the Council shall be held or made for the purpose of reconstituting the Council. 

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48.  Effect  of  certain  provisions  during  the  period  when  the  Hill  Areas  Committee  is  not  
functioning.—Where  at  any  time,  consequent  on  the  dissolution  of  the  Legislative  Assembly  of  the 
Union territory  of  Manipur,  the  Hill  Areas  Committee  is  not  functioning,  then, during  the  period  when 
such Committee is not functioning,— 

(i) section 3 shall have effect as if sub-section (3) thereof had been omitted; 

(ii) clause (xvii) of section 29 and the second proviso to sub-section (1) of section 47 have effect 

as if the words “in consultation with the Hill Areas Committee” had been omitted therefrom. 

CHAPTER VII 

OFFENCES AND PENALTIES 

49.  Penalty  for  obstruction.—If  any  person  wilfully  obstructs  a  District  Council  or  any  officer  or 
servant of a District Council or any person authorised by the District Council in the exercise of its powers, 
he shall be punishable with fine which may extend to fifty rupees. 

50.  Penalty  for  entering  into  any  contract  with  the  Council.—If  any  member,  officer  or  other 
employee  of  a  District  Council  enters  into  any  contract  with  the  Council,  he  shall  be  deemed  to  have 
committed an offence under section 168 of the Indian Penal Code (45 of 1860). 

CHAPTER VIII 

RULES AND BYE-LAWS 

51.  Power  of  Administrator  to  make  rules.—(1)  Without  prejudice  to  the  power  to  make  rules 
under  any  other  provision  of  this  Act,  the  Administrator  may,  after  previous  publication,  make,  by 
notification in the Official Gazette, rules for the purpose of carrying out the provisions of this Act. 

(2) In particular and without prejudice to the generality of the foregoing power, such rules may— 

(i) regulate the conduct of business of a District Council; 

(ii)  prescribe  the  forms  in  which  the  budget  estimate  is  to  be  prepared  and  the  dates  for  the 

various stages of its completion; 

(iii) determine the language in which the business of a District Council will be transacted; 

(iv) regulate the powers of a District Council to transfer property; 

(v)  regulate  the  powers  of  a  District  Council  to  contract  and  do  other  things  necessary  for  the 

purposes of its constitution and the mode of executing contracts; 

(vi) regulate the employment, payment, suspension and removal of officers and staff of a District 

Council; 

(vii) protect the terms and conditions of service of Government servants transferred to a District 

Council; 

(viii)  prescribe  the  forms  for  statements, registers,  estimates  and  accounts  of  a District  Council 

and regulate the keeping, checking and publication of such accounts; 

(ix) prescribe the authority by whom and the manner in which the accounts of a District Council 

shall be audited; and 

(x) provide for any other matter for which rules have to be made under this Act. 

52.  Power  to  make  bye-laws.—(1)  Subject  to  the  provisions  of  this  Act  and  of  the  rules  made 
thereunder, a District Council may make bye-laws to provide for all or any of the following matters in the 
autonomous district for which it is constituted or in any part thereof, namely:— 

(a) the maintenance and management of schools and grants of stipends and scholarships; 

(b)  control  and  administration  of  dispensaries,  their  construction  and  repairs,  the  supply  of 

medicines and the measures to be taken during the prevalence of diseases; 

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(c) the protection from pollution of such tanks, springs, wells or parts of rivers, streams, channels 

or water courses as are set apart for drinking or culinary purposes; 

(d) any other matter which is necessary for carrying out all or any of the provisions of this Act 

and the rules made thereunder. 

(2)  A  bye-law  made  under  sub-section  (1)  shall  not  have  effect  until  it  has  been  confirmed  by  the 

Administrator and published in such manner as he may direct. 

(3) The Administrator, in confirming a bye-law, may make any change therein which appears to him 

to be necessary. 

53. Penalty for infringement of rules or bye-laws.—(1) In making any rule, the Administrator, and 
in making any bye-law, a District Council, may direct that the breach of the same shall be punishable with 
fine which may extend to one hundred rupees and in the case of a continuing breach with a further fine 
which may extend to ten rupees of every day during which the breach is continued after the offender has 
been convicted of such breach. 

(2) In default of payment of any fine, the defaulter shall be punishable with imprisonment for a term 

which may extend to fifteen days. 

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