Explanation:

- Option 1: Gang-Ngai

- Gang-Ngai is a significant festival of the Zeliangrong tribes in Manipur. It marks the end of the harvest season but is not specifically the Manipur New Year.

- Option 2: Cheiraoba

- Cheiraoba is celebrated as the traditional New Year in Manipur by the Meitei community. It welcomes the new year with various cultural rituals.

- Correct Answer

- Option 3: Cute

- This appears to be unrelated to any known festival in Manipur.

- Option 4: Heikru Hidongba

- Heikru Hidongba is a festival involving boat races and is celebrated on the Thangapat in Manipur, but it's not a New Year festival.