Bare Act

The Manipur Passengers and Goods Taxation Act, 1977

The Manipur Passengers and Goods Taxation Act, 1977 governs the levy and collection of taxes on fares and freights charged for transporting passengers and commercial goods within the state of Manipur. It applies to owners and operators of taxable transport vehicles, including motor vehicles, public carriers, and commercial boats. The law requires transport operators to collect tax on fares, maintain proper accounts, submit periodic returns, and issue tickets or receipts. It empowers state authorities to set up check posts, inspect records, assess unpaid taxes, and impose penalties for tax evasion. This legislation matters because it provides a structured legal framework for generating state revenue from commercial passenger and freight transportation.

PDF: pending for this language.