The Manipur Motor Vehicles Taxation (Amendment) Act, 2011

Short title, extent and commencement.—

1. (1) This Act may be called the Manipur Motor Vehicles Taxation (Amendment) Act, 2011.
2. (2) It extends to the whole of the State of Manipur.
3. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Amendment of section 2.— In section 2 of the Manipur Motor Vehicles Taxation Act, 2004 (hereinafter referred to as the Principal Act),—

1. (a) in clause (a), the words "or any other person" shall be inserted at the end;
2. (b) after clause (k), the following new clauses shall be added, namely:— "(l) "Public Service Vehicle" means any motor vehicle used or adapted to be used for the carriage of passengers for hire or reward, and includes a maxicab, a motorcab, contract carriage and stage carriage;
3. (m) "Private Service Vehicle" means a motor vehicle constructed or adapted to carry more than six persons excluding the driver and ordinarily used by or on behalf of the owner of such vehicle for the purpose of carrying persons for, or in connection with, his trade or business otherwise than for hire or reward but does not include a motor vehicle used for public purposes;
4. (n) "Gross Vehicle Weight" means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority as permissible for that vehicle."

Amendment of section 4 In section 4 of the Manipur Motor Vehicles Taxation Act, 1958 (hereinafter referred to as the Principal Act),—

1. (a) in sub-section (1), for the word "prescribed", the words "specified in the Schedule to this Act" shall be substituted;
2. (b) in sub-section (2), for the word "prescribed", the words "specified in the Schedule to this Act" shall be substituted;
3. (c) after sub-section (2), the following new sub-section shall be added, namely:—

1. (3) The State Government may, by notification in the Official Gazette, amend the Schedule to this Act.

Amendment of the Schedule In the Principal Act, for the existing Schedule, the following Schedule shall be substituted, namely:—

(See Section 4) Class of Motor Vehicles Rate of Tax (1) (2) I. Motor Cycles (including Motor Scooters and cycles with attachment for propelling the same):- (a) Cycles not exceeding 170 kg in unladen weight Rs. 300/- p.a. (b) Cycles exceeding 170 kg in unladen weight Rs. 400/- p.a. (c) Cycles used for drawing a trailer or side car Rs. 100/- p.a. extra II. Invalid Carriages Rs. 50/- p.a. III. Goods Carriages:- (a) Light Motor Vehicle (Goods) Rs. 1500/- p.a. (b) Medium Goods Vehicle Rs. 2500/- p.a. (c) Heavy Goods Vehicle Rs. 4000/- p.a. IV. Motor Cabs/Taxi (Motor Vehicles constructed or adapted to carry not more than 6 passengers excluding the driver):- (a) Motor Cabs/Taxi Rs. 1200/- p.a. V. Passenger Vehicles (Construced or adapted to carry more than 6 passengers):- (a) Up to 12 passengers seating capacity Rs. 2000/- p.a. (b) 13 to 20 passengers seating capacity Rs. 3000/- p.a. (c) 21 to 32 passengers seating capacity Rs. 4500/- p.a. (d) Above 32 passengers seating capacity Rs. 6000/- p.a. VI. Other Non-Transport Vehicles:- (a) Motor cars (Personal) Rs. 1000/- p.a. (b) Jeeps/Gypsy (Personal) Rs. 1000/- p.a. (c) Others Rs. 1000/- p.a.