Section 39(1) in The Manipur Panchayati Raj (As Passed By The Houses Of Parliament)
(1) For every Gram Panchayat there shall be constituted a Gram Panchayat Fund bearing the name of the Gram Panchayat and there shall be placed to the credit thereof-
contributions and, grants, if any, made by the Central or State Government;
contributions and grants, if any, made by the Zilla Parishad or any other local authority;
loans, if any, granted by the Central or the State Government;
all receipts on accounts of taxes, rates and fees levied by it; and
all other sums received by or on behalf of other Gram Panchayat.