Section 68 in The Manipur Municipalities Act, 1994.
68. Credit of moneys to the municipal fund.-
There shall be credited to the municipal fund:-
all sums received by or on behalf of the Nagar Panchayat or the Council under the provisions of this Act or of any other law for the time being in force or under any contract;
the balance, if any, standing at the credit of the Nagar Panchayat or the Council at the commencement of this Act;
all proceeds of the disposal of property by, or on behalf of, the Nagar Panchayat or the Council;
all rents accruing from any property of the Nagar Panchayat or the Council;
all moneys raised by any tax levied for the purposes, of this Act;
all fees payable and levied under this Act;
all moneys received by the Nagar Panchayat or by the Council by way of compensation or for compounding offences under the provisions of this Act;
all moneys received by, or on behalf of, the Nagar Panchayat or the Council from the State Government or private individuals by way of grants, contribution, gift or deposits; and
all interest and profit, arising from any investment of, or from any transaction in connection with, any money belonging to the Nagar Panchayat or the Council.
Nothing in this section or in this Act shall affect any obligation of a Nagar Panchayat or or a Council arising from a trust legally imposed upon or accepted by the Nagar Panchayat or by the Council, as the case may be