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Bare Act

The Manipur Motor Vehicles Taxation Act, 1998

Tax199822 sections

This Act establishes a legal framework for imposing and collecting taxes on motor vehicles within the state of Manipur. It applies to all vehicles used or kept in the state, including private cars, buses, and transport vehicles, requiring owners to pay an annual tax based on specific rates outlined in the schedule. The legislation aims to consolidate existing tax laws and generate revenue for the state government to fund infrastructure and public services related to transportation. By setting clear rules for taxation, it ensures a standardized system for vehicle owners and authorities to follow.

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  1. 0. Preamble
  2. 1. Short title, extent and commencement :— (I) This Act may be called
  3. 2. Definitions :— In this Act, unless the context otherwise requires
  4. 3. Rules, 1989 shall tespectively have the meanings assigned to them in the said Act and Rules.
  5. 4. Second Schedule or Third Schedule in relaticn to any Motor Vehicle.
  6. 5. Payment of tax:—(I) Subject to the provisions of sections 4, 9 and 11; tax
  7. 6. Issue of Token
  8. 7. Payment of additional Tax:— Where toy motor vehicle in respect of which
  9. 8. Tax payable on first liability of tax:— When the tax on any motor vehicle
  10. 9. ‘Refund Tax:— (1) Where any percon has paid tax or any instalment or
  11. 13. Power to check and detain Motor Vepicles
  12. 14. Penalties for non-payment of taxes improper declaration and obstruction
  13. 17. Effect of payment of tax in other States with respect to motor vehicles
  14. 18. Recovery of Tax:—When any persen without any reasonable cause
  15. 19. Appeal:—Any person aggrieved by an order relating to the assessment,
  16. 20. Bar to jurisdication of Civil and Criminal Court in matter of Taxation :
  17. 21. Compounding of offences :—Where' any person ‘is’ accused of am
  18. 22. Cognizance of Offence:—No court inferior to that of a Magistrate of
  19. 23. Powét to make rilesi-(i) Tbé Government may (Subject f5 the
  20. 24. Power to remove difficulties :—(1) If difficulty arises in giving effect
  21. 25. Repeal and saving :— (1) The Assam Motor Vehicles Taxation Act,
  22. Schedule. Schedule

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