The Manipur Panchayati Raj Act, 1994
Section 14. Incorporation of Gram Panchayat.
Every Gram Panchayat shall, by the name notified in the Official Gazette under section 13, be a body corporate having perpetual succession and a common seal with power to acquire, hold and dispose of property and to enter into contracts, and shall, by the said name sue and be sued.
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