The Manipur Motor Vehicles Taxation Act, 1998

case (192, 11599 Date of Assent "7 ....... Date of Publication 259/17 27 Ad- THE MANIPUR MOTOR VEHICLES TAXATION BHA, 1998 Aw BA AY

to consolidate and amend the law relating to imposition of tax on Motor

Vebicles in the State of Manipur. ’

Whereas it is expedient to impose a tax on motor vehicles in the State of Manipur ; : !

Bg it coacted by the Legislature of Manipur in the Forty eighth Year of the Republic of India as follows :— - k

the Manipur Motor Vehicles Taxation Act, 1998,

1. (2) It extends tothe whole of the State of Masipur.
2. (3) Tt shall come into force with effect from the date of publication in the official Gazette.

In this Act, unless the context otherwise requires;- (a) “Appellate Authority” means the Director of Transport or any officer (not below rank of Asst. Director of Transport) so authorised by the Director of Transport; (b) “Certificate of Registration” means the certificate issued by a compe- tent authority to the effect that a motor vehicle has been duly registered in accordance with the provisions of Chapter IV of the motor Vehicles Act, 1988 ; (c) “Licencing Authority” means an authority empowered to issue licences under Chapter IT or, asthe case may be, Chapter III of the Motor Vehicles Act, 1988 ; (d) . “Registering Authority” means an authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 H (¢) “Local Authority” means a body of Municipal or Station Commissioners, Local Board or any other authority entrusted by the Government with or legally entitled to, the control of management of Municipal or local board ; (f) “Motor Vehicle” or “Vehicle” means any mechanically propelled Vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source 2nd includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a specie! type adapted fer use coly in a factory of in any other enclosed premises or a vehicle having less than four wheeis fitted with engine capacity of not exceeding twenty five cubic centimeters i (g) “Owner” means a person in whose .name a motor vehicle stands registered, and where such person is a miner, the guardian of such minor, and in relation to a motor vehicle which is the subject of a hire purchase, agreement, or am agreement of lease or an agreement of hypothecation, the person 1s possession of the notor vehicle under that agreement; (b) “Prescribed” means prescribed by rules made under this Act; (i) “Public Service Vehicle” means any motor vehicle used or adapted to be used for the carrizge of passengers for hire or reward and includes a bus, a medium ressenger bus, mini bus, a maxi cab, a metor-cab, contract carriage, and stage carriage; (J) “Bus” means a stage carriage vehicle cr any public service vehicle or private service vehicle which is constructed or adapted to carry more than 34 (thirty four) passengers excluding the driver, for hire or reward; (&) “Medium Bus” means any stage carriage vehicle or a ruhiic service vehicle or a private service vehicle which is construcied or adapted to carry more than 23 (twenty three) passengers but not more than 34 (tkicty four) passengers excluding the driver ; (1) “Mini Bus” means a stage carriage vehicle or any motor vehicle constructed or adapted to carry more than 12 (twelve) passengers but not more than 23 (twenty three) passengers excluding the driver, for hire or reward; (m) “Personalised Vehicle” means any motor vehicle other than Transport vehicles owned by individual, local authority, a public trust, a University or an educational or Social Welfare Institution; (a) “Schedule” means the schedule appended to this Act; (0) “Tax” means a tax imposed under this Act ; (P) “Transport Vehicle” means a motor vehicie used or adapted to be used for carriage of passengers or goods for hire or reward; (@ All words and expressions used in this Act and not defined herein but defined in M.V. Act, 1988 and Centra! M.V.

Imposition of Tax:-(1) Subject to the other provisions of this Act or any rule made thereunder or by any other law for the time being in force, there shall be

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levied add cbllectéd “on ‘alb-Motor- Vehicles used or kept for use in “Madipur a tax at the appropriate rate specified in the First’ Schedule ‘to’ this ‘Act, “and save as hereinafter specified, such tax shall thereafter be payable annualy notwithstanding that the Motor Vehicle “may from time to time cease to be used ;

Provided further that a Motor Vehicle in fespect of which such tax becomes immediately payable on the date on which this Act comes into force may be so used for the period: of one taonth from : that date ‘notwithstandidg ’ that such tax has not been paid.

1. (2) Tax once paid is not re-leviable for the same period. No Person shall be liable to tax during any. period on account: of any “taxable motor vehicle in respect of which the full tax for the same period has already beem paid By some other person.
2. (3) The State Government may, by Notification in the Official Gazette, modify from tims to time, the rates specified in the First Schedule.

Declaraticn by person keeping vehicle for use:—(1) The owner of every motor vehicle s=all make a declaration in respect of it in the prescribed form stating the prescribed particulars and shail deliver the declaration within the prescribed time to the registering authority and -shall pay to the Registering ‘Authority the tax which he appears by such declaration tobe Hable ‘to -pay-in ‘respect of such vehicle.

1. (2) Where a motor vehicle is altered orused so as to render the owner . thereof liable to the payment of an additional tax under section 7 such owner shall make within the prescribed time an additional declaration in the -prescribed form showing the nature of the alteration mads and shall deliver it to the regis- tering authority and shall pay to the Registering Authority the additional tax payable under Section 7 which he appears by such additional declaration to be liable to pay:in respect of such vehicle.

under Section 3 shall be payable in advance on or before the 31st day of March for the coming financial year by owner of a motor vehicle.

Provided ‘that the owner of Motor Vehicle shall have the option of paying the tax in advance in four equal quarterly instalments payable on or before the last day of March, June, September and December respectively:

Provided further that the tax leviable under Sectiom 3 in respect of persona- fised vehicles specified in Article No. (I), Article No. (II) & Article No. (II) of the First Schedule and initially registered after enactment of this Act shall be paid in advance in a One-time Tax valid till the vehicle attains the age of fifteen years at the rebated rate given at Second Schedules;

) Provided: also ‘that the owners-of the personalised vehicles of the ‘following

category shall have the option of ‘payifig tax on annuzl bagis—

(1). Owners. who are. temporarily. residing in Manipur;

?) Owners who aze working-in. the Gertia! Services 2nd -any other service

transferable from: the state, from: time to time ;

‘®) Owners of “the ‘veliitles ‘of ‘other states whose vehicles are kept and

plying ia Manipur temporarily :

Provided also that the owners of the personalised vehicles registered before the commencément, of this. Act shall “have, option to pay their taxes on #nnudl bisis :

Provided further that beyond 15 (fifteen): years from ‘the date of initia] registration: of. vehicle, taxes shall; be Paidion annual basis,

(1) ‘When a person pays the amount of tax Jeviable under Section 3.in respect’ of any motor vehicle Or proves to the satisfaction of the Registering authority that no such tax is payable in respect of such vehicle, the. Registering authority: shall— (4) ‘Tssue ‘to such persona Token in the prescribed form specifying therein the ‘petiod ‘for which such tax has been paid or that mo such tax is payable, and - . ®) Specify in the Certificate of Registration granted in respect of the vehicle under the Motor Vehicles Act, 1939, or in the case of vehicle not regis- tered under that Act, in a certificate in such form -as may be prescribed, that the tax has been paid for the period specified under clause €@) or that no taxis payable in respect of that vehicle, as the case may be, (2) Every token granted under this Act shall be valid throughout the State of Manipur save in so far as the right to ply a motor vehicle in any area or place or over any route may be limited or regulated by or under any other enactment, (a) the token granted deliverei under this Act shall pe displayed in-or on the vehicle in such conspicuous manner as may be prescribed by rules made under this Act. (b) every public service vehicle designed and uged to carry more than six persons or goods or both shall display in such Conspicuous manner as may. be prescribed by rules made under this Act, the number of such passengers and the weight of such goods -or both which the said vehicle is aathorised by the registering authority to carry. (8) the owner of any motor vehicle who does net comply with a preceding sub-section in so far as applicable shail be punishable with fine to the extent provided in Section 15. -

1. (4) ‘Tssue ‘to such persona Token in the prescribed form specifying therein the ‘petiod ‘for which such tax has been paid or that mo such tax is payable, and - . ®) Specify in the Certificate of Registration granted in respect of the vehicle under the Motor Vehicles Act, 1939, or in the case of vehicle not regis- tered under that Act, in a certificate in such form -as may be prescribed, that the tax has been paid for the period specified under clause €@) or that no taxis payable in respect of that vehicle, as the case may be,
2. (2) Every token granted under this Act shall be valid throughout the State of Manipur save in so far as the right to ply a motor vehicle in any area or place or over any route may be limited or regulated by or under any other enactment,
   • (a) the token granted deliverei under this Act shall pe displayed in-or on the vehicle in such conspicuous manner as may be prescribed by rules made under this Act.
   • (b) every public service vehicle designed and uged to carry more than six persons or goods or both shall display in such Conspicuous manner as may. be prescribed by rules made under this Act, the number of such passengers and the weight of such goods -or both which the said vehicle is aathorised by the registering authority to carry.
3. (8) the owner of any motor vehicle who does net comply with a preceding sub-section in so far as applicable shail be punishable with fine to the extent provided in Section 15. -

the tax has been paid is altered or used in such a manner as to causc the vehicle to become a vehicle in respect of which a higher rate of taxis payable, the owner thereof shall be liable to pay an additional tax of a sum whichis equal to the difference between the tax already paid in respect of such vehicle and the tax. which is payable in respect of such vehicle after ‘its being so altered or used.

becomes payable for- the first time after the commencement of a financial year, the tax payable shall be ome-twelfth of the appropriat: annual tax for each calendar month ora part of calendar menth in respect of which the tax has. become payable. " . .

1. (1) Where any percon has paid tax or any instalment or instalments of a tax in respect of a motor vehicle and proves to the satisfas- tion of the registering authority that the registration or renewal of registration of the vehicle in respect of which the tax has been paid has been refused or cancelled he shall be entitled: — - (i) Where registration or renewal of registration has been refused, .to a refund to the amount of tax paid in respect of the whole period after the date of refusal to grant or remew registration: B im (ii) Where the registration of a motor vehicle has been caneslled," to a refund : for each complete calendar month included in the peried for which - such tax or instalment has been paid and which commences after the date on which the certificate of . registration has been ° cancelled, of an amount equal ‘to one-twelfth of the znnuval rate of the tax payable in respect of such vehicles. (2). Where life tax for any personalised motor vehicle has been paid and the vehicle has been removed to any place cutside the State on account of trans- fer of ownership or change of address, a refund of the tax is to be made at the rate specified in the Third Schedule : Provided that in the case of removal of vehicle to any place outside = the State on accoun of transfer of ownership or change of address, the refund ~~ of tax shall be considered only after receipt of proof of having effected such ‘transfer of ownership or change of address: Provided further that where the rates of tax leviable under the taxation act are revised by notification in the official gazette issued by the Siate Government under the act, the State Government may, from time to time, by the same notification ‘or by a separate notification in tie official] gazette, correspondingly revise the rate of refund payable under the Act and accordingly and. suitable &ntries™ in respect of veiicles TegitEted on or uftér ‘the datélof sich abtifitatid shall be at such revised rates. COMER acy ~+ 10. Remission of tax for period during whieh vehicle is wot in use: Where any Person. who, has paid a tax on. instalment of tax proves to the satisfaction of the registering. authority that the” motor yshicle, in respect of which Such, tax "Gt instalment of tax hasbeen paid, has not beca used for a Continkous period of not less than three calendar ‘months since the tax or instalment of tax; was last paid, he shall not be liable to Pay any arrear of tax in respect of any <omplete Calendar month “Gomprised -within- the s2#d continuous period and, if the tz or “instalment of tax “hus been paid in- tespect of any cotipléto calendar 1onth- ‘comprised withis. the said continuous period, he shall be entitled, -1h respect of every dich ‘complete calendar moth, “to ‘a deduction - froin the nobis of tax or instalment of tax, which he would otherwise be Liable" to “pay of ‘in mount equal to: one-twelfth of. the angual rate of "tax" payablein respect of the said vehicles : ERT tr en, TorTE Te de ay © Provided that if the registering authority is satisfied that amotor vehicle is op was gendered unfit to be brought into use during the period for which the. tax is next payable he may in the alternative make a refund of the amount to which the owder-fseatitled as fobate ad: aforckaid, «ir i niin a ag : a Exemption from Tax: When the registered owner or the person haviag Possession or control ofa motor vehicle has given Provious intimation in writing . tothe taxation'kurhotity chit: the ott Vehicle Would" figs: Be Weld“ it way Pablic Place’ for a’ particular period; Being n5t Mss han™ ong’ inet And- depokits tire Cetfificate of regiitration: oF "SHR 'thiotor vehicle: with the ‘taxation 2utority, and Obtaing: an dekinowlogsinent . thisteof frofi that authority, ‘he shall” b¢" xem peed from: the ‘payrient ot rhe tax fof that period, © lo. i co SE Mens ag 12 “Exemptions Any vehicle belonging to the Governor of Maniour, and also any vehicle whose engine “capacity is below. 25 cc. is exempted from Payment’ of Fax "under this Act” - tC LURE BE ET Rt » Further, the State Government may by Notification in the Officia] Gazette <excluds either totally or partially any other ‘motor vehicle or class of Motor Vehicles from the operation ‘of this ‘Act, EL TE ET Teed CUBS PY . Lous oa p s I) oa 4 -

instalments of a tax in respect of a motor vehicle and proves to the satisfas- tion of the registering authority that the registration or renewal of registration of the vehicle in respect of which the tax has been paid has been refused or cancelled he shall be entitled: — -

1. (i) Where registration or renewal of registration has been refused, .to a refund to the amount of tax paid in respect of the whole period after the date of refusal to grant or remew registration: B im
2. (ii) Where the registration of a motor vehicle has been caneslled," to a refund : for each complete calendar month included in the peried for which - such tax or instalment has been paid and which commences after the date on which the certificate of . registration has been ° cancelled, of an amount equal ‘to one-twelfth of the znnuval rate of the tax payable in respect of such vehicles. (2). Where life tax for any personalised motor vehicle has been paid and the vehicle has been removed to any place cutside the State on account of trans- fer of ownership or change of address, a refund of the tax is to be made at the rate specified in the Third Schedule : Provided that in the case of removal of vehicle to any place outside = the State on accoun of transfer of ownership or change of address, the refund ~~ of tax shall be considered only after receipt of proof of having effected such ‘transfer of ownership or change of address: Provided further that where the rates of tax leviable under the taxation act are revised by notification in the official gazette issued by the Siate Government under the act, the State Government may, from time to time, by the same notification ‘or by a separate notification in tie official] gazette, correspondingly revise the rate of refund payable under the Act and accordingly and. suitable &ntries™ in respect of veiicles TegitEted on or uftér ‘the datélof sich abtifitatid shall be at such revised rates. COMER acy ~+ 10. Remission of tax for period during whieh vehicle is wot in use: Where any Person. who, has paid a tax on. instalment of tax proves to the satisfaction of the registering. authority that the” motor yshicle, in respect of which Such, tax "Gt instalment of tax hasbeen paid, has not beca used for a Continkous period of not less than three calendar ‘months since the tax or instalment of tax; was last paid, he shall not be liable to Pay any arrear of tax in respect of any <omplete Calendar month “Gomprised -within- the s2#d continuous period and, if the tz or “instalment of tax “hus been paid in- tespect of any cotipléto calendar 1onth- ‘comprised withis. the said continuous period, he shall be entitled, -1h respect of every dich ‘complete calendar moth, “to ‘a deduction - froin the nobis of tax or instalment of tax, which he would otherwise be Liable" to “pay of ‘in mount equal to: one-twelfth of. the angual rate of "tax" payablein respect of the said vehicles : ERT tr en, TorTE Te de ay © Provided that if the registering authority is satisfied that amotor vehicle is op was gendered unfit to be brought into use during the period for which the. tax is next payable he may in the alternative make a refund of the amount to which the owder-fseatitled as fobate ad: aforckaid, «ir i niin a ag : a Exemption from Tax: When the registered owner or the person haviag Possession or control ofa motor vehicle has given Provious intimation in writing . tothe taxation'kurhotity chit: the ott Vehicle Would" figs: Be Weld“ it way Pablic Place’ for a’ particular period; Being n5t Mss han™ ong’ inet And- depokits tire Cetfificate of regiitration: oF "SHR 'thiotor vehicle: with the ‘taxation 2utority, and Obtaing: an dekinowlogsinent . thisteof frofi that authority, ‘he shall” b¢" xem peed from: the ‘payrient ot rhe tax fof that period, © lo. i co SE Mens ag 12 “Exemptions Any vehicle belonging to the Governor of Maniour, and also any vehicle whose engine “capacity is below. 25 cc. is exempted from Payment’ of Fax "under this Act” - tC LURE BE ET Rt » Further, the State Government may by Notification in the Officia] Gazette <excluds either totally or partially any other ‘motor vehicle or class of Motor Vehicles from the operation ‘of this ‘Act, EL TE ET Teed CUBS PY . Lous oa p s I) oa 4 -

Any police officer in uniform, officer of the Motor Vehicles Department (not below the rank of Asst. Sub-Inspector) or'any" other:vffices: authorised by the State - Government by ‘nétifica— %on in the Official Gazétte ‘may to 7. . (a) enter .at any time between sunrise: and, sunset any premises where he has reason-to- believe that a Motor Vehicle is. KeptinOF .» ise 4 woes he WB) Toquird fie’ ditiver “of "aty" Motor Velie it aly public place id’ “stop such “vehicle ¥nd Cause it to “femain’ sthtionaty'so Tong as may be reasonably: Ee TE ET rod a §R1E ed • ~fer the purpose of satisfying himself that the tax in respect of such vehicle has been paid. Arai aur i HLM 8) SSM KD UY boueay

7. . (a) enter .at any time between sunrise: and, sunset any premises where he

has reason-to- believe that a Motor Vehicle is. KeptinOF .» ise 4 woes he

WB) Toquird fie’ ditiver “of "aty" Motor Velie it aly public place id’ “stop such “vehicle ¥nd Cause it to “femain’ sthtionaty'so Tong as may be reasonably: Ee TE ET rod a §R1E ed

• • ~fer the purpose of satisfying himself that the tax in respect of such vehicle has been paid. Arai aur i HLM 8) SSM KD UY boueay

to" aliicers = ° :

wt Lad Fats Llama id eigen cad sie Fon ale Di ties

1. (a) uses or keeps for use a motor vehicle without having paid the tax or additional tax in respect of such vehicle, or a of Ep ade = a CL) delivers a. declaration: or additional declaration wherein the particulars required by or under this Act to be therein set forth arc, not. fully and truly stated, or Tc) Gbstructs “Any officer referréd fo in Seétibn 13 in'tho exercise of his . powers under that Section. ¢ Stall Bde potishablé’ with fine which may extend to a sum equal to the annual tax’ payable; and in the: event of such person. having. .been previously convicted, of an offience. under, this Act or any Rule made thereunder, with fine; which may extend to a sym equal to twice the annyal tax, payable, in respect of such vehicle and the amount of tax ‘duc (if any) shall also be recovered: - i FUR PES OME Peialtiessst © ETRE Whoever contrayenes any of the provisions of this Act or any rules made ’ thereunder shall, if no other penalty is elsewhere provided in this Act for such contravention, be punishable with a finc which may extend to Rupees fifty in fespect of two wheeler ‘vehicles, ‘Rupees one hundred -in respect af. light vehicles. Rupees’ twohundied: in respect: of medium vehicles: and- Rupees five: hundred da wespect of heavy vehicles andy in the event of:such-person; having beem previously wonvictedrofiiaa offence under this -act ot: under - any: rules made, thereunder with! fine which mayextend to Rupees ohe hundred, Rupees twa! hirndreds Rupetsx. five hundred and Rupees one thousand respectively. ERTL ILI up| , 16. Liability . to pay arrears of Tax of person succeeding to the ownership possession or _controi of motor vehicles:— = : . 4 -(ly-Af.the tax leviable. in respect of any motor vehicle remains unpaid by- any person . liable for payment thereof and such person before. having paid. the tax -has transferred. the ownership of such vehicle -or: has, ceased to. be..in gt Possession or control of such vehicle. the person to whom: the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said ‘tax to the taxation authority,

1. (2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax of the person who has transferred the ownership or ceased to be in possession or control of such vehicle.

brought into Manipur :—Where in respect of a motor vehicle the tax payable under the law relating to taxation on motor vehicles in force in any State has been paid in that State for any period and that motor vehicle is brought into Manipur for use during that period, then,—

1. (i) no tax under this Act shall be payable in respect of that motor vehicle ; and :
2. (i) the token issued in the State in respect of that motor vehicle shall . be deemed to be a token issued under this Act, for such period or for a period of ‘twelve months from the date on which the motor vehicle is brought into Manipur, whichever is shorter H Provided that the registered owner or the person having possession or control of the motor vehicle complies with the provisions of sub-section (1) of Section 4." . i

fails or refuses to pay the tax, the registering authority skall proceed to recover such tax, including such penalty as he may deem fit, as it were an arrear of land revenue. .

imposition or recovery of tax, may within a period of thirty days from the date of such order prefer an appeal to the appellate authority referred to in Section 2 (a). Every order in appeal passed by the appellate authority under this section shall be final subject to the power of revision to be exericised by the higher courts. .

The ‘liability of person to Pay the tax shall not be questioned or determined in any manner nor ty any autherity other than is provided in this Act or in

rules made thereunder and no prosecution, sait other proceeding shall lie against any officer of the Government for anything in good faith done or intended to be done under this Act.

offence uncer section 15, it shall be lawful for him to pay to’ the prescribed officer, by way of composition jor such offence a sum of money not exceeding sich amount ds may be Prescribed, together with the amotint of tax, if any, which may Be die from him. Such composition shaii have the effect of an acquittal and no further procéeding shall be taken sgaitist such person if respect of each offerice. ’

the first class or specially empowered in this behalf by the Governmetit shall try amy Offence punishable under this Act.

condition of previous publication) make rules for carrying into effect thé purposes of this Act.

1. (1) In particular and witkout prejudice to the generality of the foregoing power, the Government may make rules for all or any of the following purposes, that is to sayi—
   • (a) prescribing the mariner dnd the form in which and the authority to which applications for tokei under this act shall be presented;
   • (b) prescribing the form of any certificate, declaration token, notice or feceipt, and the particulars to be stated therein, and the manner of exhibiting token on a motor vehicle; (©) prescribing the manoer in which, and the fees on payment of which tokens granted under this Act may be transferred; h .
   • (d) prescribing generally the authorities by whom and the manner in which any duties in respect of or incidental to the carrying into effect of the provisions of this Act may be performed; {e) regularig the méthod of assessment, payment and recovery of the tax;
   • (f) regulating the mahber in which exemption from and remissions and refunds of the tax may be ¢laliied and granted, and the extent to which exemption from liability to the tax may be claimed in respect of any motor vehicle brought iiito and used in Matlipiir by a person visiting or making a temporary stay in Mahipur;
2. (2) regulating the rianner in Which appeals may be instituted and heard ; and
   • (h) any other matter which is to be or may be prescribed.
3. (3) All rules made under this Act shall as soon as may be, dfter they are made; be laid before the Legislature, while it is in session, for a total period of not less than thirty days which may be comprised in orb sessivh Of in two or more successive sessions and; shall unless foie later dats is appointed, take effect from the date of their publication in the Official Gazette, subject to such modifications or annuiments as the Legislature may agree to make, however any such modification or anaulment shall be without prejudice to the validity of anything previously done thereunder. :

to the provisions of this Act, the State Government may, by order published in the Official Gazette, mako such Provisions, not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty :

Provided that no such order shall be made afer the expiry of a period of one year from the date of Commencement of this Act, i

1. (2) Every order made under this Section shall, as soon as may be alter it is made, be laid before the Assembly.

1936 (Assam Act IX of 1936) in its application to the State of Manipur is hereby repealed : H

Provided that the time repeal shall not effect the previous operation of the Act to repeal and anything done or action taken or desmed to have been done or taken (including any appointmen: or delegation made a publication or other document filed, certificate of registration granted, agreements executed, notification, order, direction or notice issued, regulation, form or bve-laws framed, rule made or deemed to be maie or Proceeding instituted before any officer, authority or persons, by or under the provisions of this act, and shall,

in, so far as jt is not inconsistant with the provisions of this act, and shalj f continue in force unless and until superseded by anything done or any action taken under the act.

1. (2) Accordingly, aij Motor vehicles registered or deemed to be registered under the Act repealed, the registration of which is in force at the commence- ) ment of this Act, shall on such commencement be deemed to be registered under this Act, aad all proceeding pending immediately before commencement of this act before any officer, authority or person under the provisions of the repealed act shall stand transferred, where necessary, to the coacerned officers or authority under this actand if no such officer, authority or person as the State Govt. may designate and shall be coatinued and disposed of before such officer, authority or person in accordance with the provisions of this act.
2. (3) Any reference to the Act repealed or to any Provisions thereof or to any officer, authority or person entrusted with any functions thereunder, shal} be construed, where necessary asa reference to this Act, and the corresponding officers, authority or Person, as the case may be, shal] have and exercise the function under the repealed act or under the instrument. or document, “FIRST SCHEDULE” [See Section 3(1)] PART—A VEHICLES PLYING NOT FOR HIRE OR REWARD Article Description of Vehicle Annual Tax Quarterly Tax No. (Rs) (Rs.) ; , TTT —-— Group A—Motor Vehicles Fitted solely with pneumatic tyres Motor cycles and tricycles (including motor i scooters & cycles with attachment for propelling the same by mechanical powers/ two wheeler & three wheeler)
   • (a) Motor Cycle or Scooters not exceeding 90 kilograms in unladen weight 60 15 (by Motor Cycle or Scooters exceeding 90 kilograms in unladen weight 100 25
   • (c) Tricycle/Three wheeler vehicles 120 30
   • (d) Motor Vehicle specified in (¢) or (d) ‘The rate specified in (¢) or above used for drawing trailer or side (d) above +Rs. 40/- annually car, or (Rs. 10/- quarterly). II. Motor Vehicle (adapted and used for 40 1e invalids) the registered unladen weight of which does not exceed three hundred kilo- grams. TIT. Motor vehicles constructed and used for conveyance of passengers and light personal luggage the registered unladen weight of which—
   • (a) does not exceed one thousand kgs. 260 65
   • (b) exceeds one thousand but does not exceed one thousand five hundred kgs. 320 80
   • (c) exceeds one thousand five hundred kgs. . but not exceeding two thousand kgs. 400 100
   • (d) above 2000 kgs. The amount specified in (c) above + Rs. 260 for 1000 kgs. or part thereof for ths wt. in excess of 2000 kgs. IV. Additional tax payable in respect of above vehicles refered to the Article-11I above of this schedule used for drawing trailers. (@) for each trailer the fégisiered Unladén wt. of which does not exceed 1 tdrine.
   • (b) for each trailer the registered unladen wt. exceeds 1 tonne provided that 2 or more Ee — vehicles shall fiot be clatbbable udder thi< article in respect of the same trailers. 1870 45 Vv. Motor Vehicles used for Transport or haulage of goods or materials, the registered laden wt. of which :— {a} does fot exceed 1 tonne. 400 100
3. (5) exceeds 1 tonne but not exceed 1.5 tonne. s6ih 140
   • (c) exceeds 1.5 tonne but not exceed 2 tonne. 720 180:
   • (d) exceeds 2 tonne but not exceed 2.5 toane. 830 220 (¢) exceeds 2.5 tonne but not exceed 3 tonae. 1049 260
   • (f) exceeds 3 tonne but not exceed 3.5 tonne. 1200 300
4. (8) exceeds 3.5 tonne but not exceed 4 tonne. ©1360 340
   • (h) exceeds 4 tonne but not exceed 4.5 tonne. 1520 380
     • (i) exceeds 4.5 tonne but ndt exceed 5 tonne. 1680 420
5. (3) exceeds 5 tonne but not exceed 5.5 tonne 1840 460
   • (k) exceeds 5.5 tonne but not exceed 6 tonne. 2000 500: (h ekteeds 6 tonne but not exceed 6.5 toniie. 2160 540
   • (mi) exeeds 6:5 tonie but not exceed 7 tonne. 2329 580 {(h) exceeds 7 tonne but not exceed 7.5 tonne. 2480 620
6. (0) exceeds 7.5 tonne but not exceed 8 tonne. - 2640 660
   • (p) exceeds 8 tonne but not eaceed 8.5 tone. 2800 700
   • (q) exceeds 8.5 tonne but not exceed 9 tcnne. 2960 740
   • (r) ezceeds9 tonne but not exceed 9.5 tonne. 3120 780
7. (5) exceeds 9.5 tonne but not exceed 10 ionse. 3280 220
   • (t) above 10 tonne The rae specified in (3) above plus fupets three hundred and twenty for every addition4l one ‘tonne or parts thefesf over and above ten tonne. VI. Additional tax payble in respect of vehicle refered to in Article V of this scheduled and used for drawing trailers.
   • (a) for wach trailer the registered 360 Li) ; laden wt. of which does not exceed 2 tonne.
   • (b) for each trailer the registered 600 150 laden wt. of which excéeds 2 tonne. Provided that two or moré vehicles shall not be chargeable under this [i item in respect of the same trailer. VII. Tractors :
   • (a) not exceeding 2 tonne in laden weight. 80 20
   • (b) exceeding 2 tonne but not exceeds 160 40 4 tonne in laden weight, (¢) exceeding 4 tonne in unladen wt, 300 75 VIII Mechanical Crane mounted on Mo- tor Vehicles.
   • (a) not exceeding 3 tonne inunladen 100 25 wt.
   • (b) exceeding 3 tonne but not excee- 200 50 ding 5 tonne in unladen wt.
   • (c) exceeding 5 tonne in unladen wt. 300 75 Group B Motor vehicles other than those fitted solely with pneumatic tyres, 509; higher tax shall be Jeviable on any Motor Vehicle authorised to be fitted with solid or semi- solid tyres. PART--B ) VEHICLES PLYING FOR HIRE OR REWARD GROUP~—A Motor Vehicles fitted with pneumatic tyres IX. Motor Vehicles plying for hire or reward for the conveyence of passengers and light personal luggage of passenger under this Article: Road Tax Permit Fee Annual Qtr Annual Qtr
   • (a) Licence to carry in all not more than 100 25 100 25 two (excluding driver)
   • (b) Licence to carry in all more than 200 50 | two but not more than four passengers | (excluding driver and conductor) | (©) Licence to carry in all more than four 300 75] 300 75 but not more than six passengers (exclu- | ding driver and conductor) |
   • (d) Licence to carry in all more than six 400 125 | but not more than eight passengers : (excluding driver and conductor)
   • (e) Lieence to carry in all more than eight 600 150 | but not more than twelve passengers | (excluding driver and conductor) |
   • (f) Licence to carry in all more than twelve 600 150 | 400 100 but not more than sixteen passengers | (excluding driver and conductor) |
8. (8) Licence to carry in all more than sixteen 1000 250 | passengers (excluding driver and conductor) | The rates specified in (fl above plus Rupee eighty for every addi- tional passenger ever year (or Rs. twenty every quarter) beyond sixteen passengers X. Motor Vehicles used for carriage of school 340 85 240 60 children and staff on contract basis/part-time basis [e.g. Maruti Vans] XI. Vehicles authorised to ply partly for the conveyance As per rates specified in of passengers and their personal luggage and partly IX plus Rupees one for the conveyance of goods; hundred per quintal per year. Each passenger is _ allowed to carry 100 kgs. ol goods, XII. Motor Vehicles (including three wheelers and four wheelers) use for transport or haulage of goods or materials under this Article, the registered laden weight of which
   • (a) does nat exceed 1 tonne. 600 150 | 300 75
   • (b) exceeds 1 tonne but not exceeds 1.5 tonne 760 190 | (¢) excesds 1.5 topne but not exceeds 2 tonne 920 230
   • (d) exceeds 2 tonne but not exceeds 2.5 tonne 1080 270 |
   • (e) exceeds 2.5 tonne but not exceeds 3 tonne 1240 310
   • (f) exceeds 3 tonne but not exceeds 3.5 tonne 1400 350 |
9. (8) exceeds 3.5 tonne but not exceeds 4 tonne 1560 390 |
   • (h) exceeds 4 tonne but not exceeds 4.5 tonne 1720 430 |
     • (i) exceeds 4.5 tonne but not exceeds 5 tonne 1880 470
     • (i) exceeds 5 tonne but not exceeds 5.5 tonne 2040 510 |
   • (k) exceeds 5.5 tonne but not exceeds 6 tonne 2200 550 | 360 90.
     • (I) exceeds 6 tonne but not exceeds 6.5 tonne 2360 590 |
   • (m) exceeds 6.5 tonne but not exeeeds 7 tonne 2520 630 |
   • (n) exceeds 7 tonne but not exceeds 7.5 tonne 2680 670
10. (0) exceeds 7.5 tonne but not exceeds 8 tonne 2840 710 |
    • (Pp) exceeds 8 tonne but not exceeds 8.5 tonne 3000 750 |
11. (9) exceeds 8.5 tonne but not exceeds % tonme 3160 790 |
    • (r) exceeds 9 tonne but not exceeds 9.5 tonne 3320 8301
12. (8) exceeds 9.5 tonne but not exceeds 10 tonne 3430 870 [
    • (t) above 10 tonne The rate specified in (s) above plus Rupees three hundred and twenty for every additional one tonne or parts thereof over and above ten tonne. XTH. Break down Van used for towing disable vehicles and tower wagon used for main- tenance of over head electric lines 800 200 8 20 XIV. Additional tax payable in respect cf vehicles referred to in Article XIII above of this schedule and use for drawing trailers :
    • (a) for each trailer the registered laden weight of which does not exceed 2
    • (two) tonne. 360 90 100 25
    • (b) the laden weight exceeds 2 (two) tonne 600 150 100 25 Provided that two or more vehicles shall not be chargeable under this Article in respect of the same trailer. XV. Tractors i—
    • (a) not exceeding two tonne in laden wheight. 80 20]
    • (b) exceeding two tonne but not exceeding | four tonne 160 40| 100 25
    • (c) exceeding four tonne in laden weight 300 75] XVI. Mechanical crane mounted on Motor Vehicles -—-
    • (a) not exceeding three tonne 100 25]
    • (b) exceeding three tonne but not exceeding | five tonne 200 50] 100 25 (¢) exceeding three tonne in laden weight 300 75] GROUP B XVII. Motor vekicles other than those fitted with pneumatic tyres. 50% higher tax leviable on any motor vehicle authorised to be fitted with solid or semi-solid tyres. | PEERES em vaman » Jl ze gs & EERE EE EE EEE EE Sn O pal ES 2553259582593: 285035, §8 (2% o EEEEEEEEE EEE Ec SHI 5/8: 8 28d33d333da333F25z Eafe g- EEEEssaesesaaaniti 5|88 § BEFEEESESEZESEASSS | 8% = 2 2ogmseraanann gs 2 | £g|¢3 |= |$e8020isesisysts 2) | sklz2m §855s88E 888882, =f | Zl &% o LBEBELA5E3555485% gle £2152 3 ESL ECESE EEE TEs oy] £21382 EEFEZAsEsE2E2858 2 55/2292 ile eiatataetnt i I ETIESZ BEzgz2anaiagae 4 = Sg/28 7 220223235 E2E 5 gl 2188 % SEgFESE=EEsEsT glo=8 EAA glz5° Er PY Er 9 2 F58E582388 =geg [37% IE LEEEEELEEEEED POFEEERL IE, D |43 ; a=8 flzs 3 | IR. “2 a I §58& ER 253EERE8a888 2 8 |.) %5% HE i = —8 | & I =58F% 223 i TEFRCIZT 2, SsRusasadyres 3 5 | §55 [¥5%8 CERNERENEE EE SI “| 253 SEE 3 £ zzz ELC £382 54k Se¥esugu®edSs B 3 as 8 § | BR<EatatEses 28 |u| | Exh 592222 w54 : 395228) 72% = wwww Ba a agk Fre sasEzehuBegsy & § | [97 REEF La-34 sgaesl| ES SF&F az 8 slz==) z8¢ SeToANNNN 5] & gry 2 REOxONEasEREN 308 $ 857g gz 82253R2R5ENEE 2 § | £1 23 EET 2% EE 2 s837| 54 sizcid| § SoeTRNENNG 8 ow FERags | 2 BuaETRIERENRE Bw < zz BRX838334335388 § 8 |. so gl 58 gigEfs 2 8 Fez8i%| £3 SEoRnRemse 8 a “aRER ED 2oeBEEREBe ay 3 | sasBEEEEEL Bgl. canes | BE . 223y & AmAmAmAm aman A 55588 | 8 TEEEEFEIEFITE £ 7 8z282 SZ TELLEFEELTIFE + F S222 E Re2egBsa=8RER 3 EF |_| £38% 2E BRUSSERENEZEE 5 § | J 28 l-8g 855 EC =a ass 5 Sg 85% @ < FR g = §3/ Ege FE | S28RSIERSIEIE ST § |= 2 HEE] 8 | | vp B23] 2h |egazyogsiznss 2 § | 15°87 9) § BEN3IERE2ER3d BF 57g [Is I ) . PENESoENanam | =| & | 22zzzzanasancl | Ezz SERARRRRREARTAL i gh [Zszgezsonson 5 | 338 SEERIeseenE] | 33 ELEEEEEEE ERY | BEE) §588aasc5aaicE) | ES geggfffggeses’ |, 5g [5822222228 | sel | S522EEEEEREE £5 | S525EEE5E252S £5] |Zaissieciis | HE [year on sg ROG cca § | z8 | = PE EEE EEE] 5 mo Eiki E21 E |7aaa? | =)Z | ! | sesoaal o | sc9aa| ¥ « fE280% sexpoesssuual | FESEEY EZ | EsEERRESRRstee E8875 | | FER 3 i | cs Zz
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(See Section 2 & 3) No. of Services and Purposes Demand/ Appro- Sums not exceeding priation Voted Charged Total return 1 2 3 oo Rs Rs. Rs 1-State Legislature (Revenue Expenditure) 2,60.93,000 3,25,000 2,64,18.000 2:Council of Ministers (Revenue Expenditure) 60.00,000 -- 60.00.000 1-Gavernor (Revenue Expenditure) - 73,19.000 73,19,000 2-Interest Payment & Debt Services (Revenue Expenditure) -- 53,86.17.000 53,86.17,000 (Other Expenditure) -< 114,96,34.000114,96,34,000 3-Manipur Public Service Commission (Revenue Expenditure) - 40.24.000 40,24,000 3-Secretariat (Revenue Expenditure) 7.43.40.000 a 7.43,40,000 4-Land Revenue, Stamps & Registration and District Administration (Revenue Expenditure) 9.47.04,000 -- 9.47.04.000 5-Finance Departient (Revenue Expenditure) 29.22.96.000 2.000 29.22.98.000 (Other Expenditure) 24.00.000 “= 24.00,000 6-Transport : (Revenue Expenditure) 89.19.000 -- 89.19.000 (Other Expenditure) 60.00, 000 -- 60.00.000 7:police ’ (Revenue Expenditure} 61.29.24.000 -- 61.29.24.000 (Other Expenditure) 94,00.000 - 94.00.000 8-Public Works Department (Revenue Expenditure) 29.13.96.000 6.46.000 29.20.42.000 (Other Expenditure) 48.66.60.000 - S- 48.66.60.000 9-Information and Publicity (Revenue Expenditure) 1.01.52.000 -- 1.01.52.000 10-Education (Revenue Expenditure) 122.97.65.000 -- 122,97.65.000 (Other Expenditure) 15.01.000 -- 15,01.000 Ek 11-Medical Health and Family Welfare (Revenue Expenditure) 25.44.21,000 ~~ 25.44.21,000 12:micipat Administration, Housing and Urban Development (Revenue Expenditure) 2,72.48.000 - 2.72.48.000 (Other Expenditure) 1.88.00.000 - 1,88.00.000 13-Labour and Employment. : § (Revenue Expenditure) 1.67.97.000 -- 1.67.97.000 14-Development of Tribal and Backward . p • Classes, B (Revenue Expenditure) 21.92.65.000 -- 21.92.65.000 (Other Expenditure) 20.00.000 - 20,00.000 +x Tr Tre Rs Rs Rs 15-Food and Civil Supplies (Revenue Expenditure) 1.96.81.000 -- 1.96,81,000 (Other Expenditure) 7.87.01.000 ~~ 7.87.01.000 16-Co-operation (Revenue Expenditure) 3.68.33,000 -- 3.68.33.000 (Other Expenditure) 29.99.000 -- 29.99,000 17-Agriculture (Revenue Expenditure) 11.27.65.000 -- 11.27.65.000 (Other Expenditure) 1.70.03,000 --1.70.03.000 18-Animal Husbandry and Veterinary including Dairy Farming (Revenue Expenditure) 10.37.39.000 -- 10.37.39.000 19-Forestry and Soil Conservation (Revenue Expenditure) 12.20.24.000 --12.20.24.000 20-Comunity Development. and ANP. IROP and (Revenue Expenditure) 12.90.49.000 -- 12.90.49.000 21-Industries and Weights & Measures Department {Reverve Expenciture) 9.99.24,000 -- 9.99.24.000 {Cther Experciturs) 44.46.000 - 24.46.000 2Z2-Pub'ic tea'th Engineering (Revenue Expenciture) 10.99.14.000 = 10.99,14,000 Other Expenaiture) 19.19.40.000 ~~ 19119.40.000 23-Fower (Revenue Expenciture) 41,53,33.000 --41,53.33.000 (Sther Expenditure) 41.31.00.000 ~~ 41.31.00,000 . 24-Vigilance Department (Revenue Expenditure) 30.58,000 i. 30.58.000 25-Youth Affairs and Sports Department (Revenue Expenditure) 5,49.74,000 -- 5.49.74.000 26-Administration of Justice ) (Revenue Expenditure) 2.02.01.000 -- 2.02.01.000 27-Election (Revenue Expenditure) 86.13.000 -- 86.13,000 28-State Excise (Revenue Expenditure) 2,30.53,000 --2.30.53,000 29-Sales Tax, Other Taxes/Duties on Commodities and Services (Revenue Expenditure) 71.59,000 -- 71.59,000 30-General Economic Services and : Planning (Revenue Expenditure) 4.07.07,000 = 4,07.07.000 31-Fire Protection and Control (Revenue Expenditure) 1.04,32.000 -- 1.04,32,000 2-Jails (Revenue Expenditure) 2.14,94,000 - 2.14.94,000 (Other Expenditure) 31.00,000 -- 31.00.000 33-Home Guards : (Revenue Expenditure) 1.81.87,000 ~~, 1.81,87,000