The Manipur Motor Vehicles Taxation (Second Amendment) Act, 2015

(1) This Act may be called the Manipur Motor Vehicles Taxation (Second Amendment) Act, 2015. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

In sub-section (1) of section 3 of the Manipur Motor Vehicles Taxation Act, 1998 (hereinafter referred to as the Principal Act), in between the words "the appropriate rate" and "specified", the words "in such manner as" shall be inserted.

(1) Every motor vehicle liable to pay tax on annual (recurring) basis may pay tax in advance on or before 31st day of March for the commencing financial year by owner of a motor vehicle. (2) Every owner of a motor vehicle other than a motor vehicle liable to pay One Time Tax 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 that the tax leviable under section 3 in respect of personalised vehicles as well as auto rickshaws (goods or passengers), motor cabs, maxi cabs, school vans and goods vehicles below 7.5 tonne after enactment of this Act shall be paid at the time of registration for fifteen years under One Time Tax structure at the rates starting from minimum floor rate of tax at 4% on sale price before VAT as prescribed in the First Schedule: Provided further that the owners of the personalised vehicles registered and paid under the recurring tax structure (annual tax basis) before the commencement of this Act shall have to pay their taxes under One Time Tax structure which is meant for the remaining years to attain fifteen years but subject to award of rebate on the tax payable and not on the cost of the vehicle @ 10% discount per annum taking into consideration of the age of the vehicle with the original cost of the vehicle before VAT. Mode of calculation is shown at First Schedule—Group A, Part—A.I (iv) Column 3 Row (iv) and may also be applicable with the formulae or calculations wherever exists in the following Schedules or Parts thereof etc.: Provided also that every motor vehicle more than fifteen years of age from the date of its registration and also found mechanically fit for use shall, on payment of such tax for another period of five years with a Green Tax as specified in the Schedules, be allowed to use for another five years.

For sub-section (2) of section 9 of the Principal Act, the following shall be substituted, namely,— "(2) Where One Time Tax for any personalized or commercial vehicles has been paid and the motor vehicle has been removed to any place outside the State permanently, the following modalities are hereby made for refund of tax:- (a) where the motor vehicle is less than two years old, the refund of tax for its remaining life shall be calculated, as Refund = OTT - [(OTT/15) x n] - m. Where ‘OTT’ means derived One Time Tax of the particular type/ class of vehicle; ‘15’ means 15 years life of the vehicle; ‘n’ is the age of the vehicle (n = 2); ‘m’ is the service charge (taking 3% of derived OTT); ‘x’ sign means multiplication, and ‘-’ sign means subtraction and ‘/’ sign means division; (b) where the vehicle is more than two years old, no refund of tax shall be made; (c) where the vehicle is removed temporarily (for a period upto three months) to another State no refund of tax shall be made;"

For section 15 of the Principal Act, the following shall be substituted, namely,— "15. Other penalties."

For section 17 of the Principal Act, the following shall be substituted, namely,— "17. Tax on Inter State movement of vehicles may be levied as given in the Second Schedule".

For the First Schedule appended to the Principal Act, the following shall be substituted, namely,— "FIRST SCHEDULE [see Section 3(1)] Group-A. Motor vehicle fitted solely with pneumatic tyres: PART-AI. Article: Description of Vehicle Motor Cycle and Scooters or Auto-rickshaws (Private) [Contains detailed tax tables as specified in the Act, including methods for calculating OTT, depreciation, and green taxes].

For the SCHEDULE-H appended to the Principal Act, the following shall be substituted, namely,— "SECOND SCHEDULE [See Section 1 7] PART—A: (3) Personalized vehicles (two Wheelers/lmvs). (i) No tax under this Act shall be payablem respect of vehicles brought in the State of Manipur temporarily (for a period upto three months) (ii) Full Life Time Tax shall be charged/levied1n respect of the vehicles brought into the State of Manipm' permanently ahd if the vehiele is less than two years old with refund fiom original registering State. (iii) No tax shall be charged/leviedm respect of vehiclesbrought into the State of Manipur permanently and if the vehicle is more than two years old. (b) One Tune Tax In the case of luxury cars (havingsaleprice of Rs. 10 lakh or more) at a diseounted rate depending on ageof car with refund fiom original registering State to be calculatedas follows:- Payable One Time Tax= 077‘.— [(077715)X ‘n ’ ‘m ’(where 2 1’is the age ofthe vehicle and‘m’ is the discounted value taking 10% depreciation per annum, i.e ‘m’=[(0TT/I 5) X ‘n '] X 0.10,‘where ‘X' sign means multiplication ‘/’ sign means division) &‘-’sign means subtraction PART-B: Commercial Vehicles (Motor Cabs/ Maxi Cabs including Para transit light vehicles): (i) No tax under this Act shall be payable in respect of vehicles brought into the State of Manipur temporarily (for a period upto three months) (ii) One Time Tax, at a discounted rate depending on age of the vehicle shall be charged in respect of the vehicles brought into the State of Manipur permanently to be calculated as follows:- Payable Life Time Tax= OTT— [(OITx/15) X ‘n ’-—] ‘m ’(where ‘n’ is the age of the vehicle and ‘m.’ is the discounted value taking 10°/ [depreciation per annum, i.e “m "=[(0T1'/15) X ‘n’JX 0.,10 where, ‘X’ sign means multiplication '- ’ means subtraction & ‘/'sign means dwision). PART—C: (a) Goods Vehicles both Private and Commercial (below 7.5T GVW): (i) No Tax under this Act shall be payable in respectof vehicles brought in the State of Manipur temporarily (for a periodupto three months) (ii) Full Life Time Tax shall be charged in respect oftthe Vehicles brought into the State of Manipur permanEntly and if the Vehicle is less than two years old with refund from original registering State. (iii) No Tax shall be charged, in respect of vehicles brought into the State of Manipur permanently and if the vehicle is more than two years old- (b) Goods Vehicles both Private and Commercial (above 7.5 Tonne GVW): Mode of Payment Annual/ Recurring (minimm floor rate Rs. 500/ year] Tonne) (i) Permanently: Full tax in new State at the appfimble rate. (ii) Temporarily (for a period upto three months): under National Permit or under Bilateral Agreement.”.

For the SCHEDULE-III appended to the Principal Act, the following shall be substituted, namely,— "THIRD SCHEDULE [See Section 3(3)] Special Purpose Vehicle: 1. Afficle. Description ofVehicle: Special Purpose Vehicle Sl. No. Type of vehicle Annual Tax (4 Quarters) Permit Tax fer 1 year (+) Green Tax/year (1) (2) (3) (4) (5) (6) (i) 1 Toner Rs. 500/ ton/ year Rs. 500 Rs. 400 Rs.400 (ii) 3 Toner Rs. 550/ ton/ year Rs. 500 RS450 Rs.450 (iii) 5 Toner Rs. 600/ ton/ year Rs. 600 Rs. 500 R5500 (UV) 7. 5 Toner Rs .650/ton/ year Rs. 600 RS .550 RS. 550 (V) 91Toner- Rs. 700/ ton/ year RS. 700 'RS.600 " R5600 (Vi)? 15 Toner RS. 750/ton/ year Rs.800 Rs.650 Rs.650 II. Article. Special Purpose Vehicle: Mode of Payment: Recurring Tax: GVW as basis of tax: Floor Rate of Tax @Rs. 400 per year per ton. Vehicles visiting Inter State on temporary basis: (i) Full tax, for the period ofvisit (ii) Minimum period for tax be week (iii) Weekly rate@ 1/25 of annual tax while monthly rate @ 1/10 ofannual tax."