The Manipur Passengers and Goods Taxation Act, 1977

1. (1) This Act may be called the Manipur Passengers and Goods Taxation Act, 1977.
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 Manipur Gazette, appoint.

In this Act, unless there is anything repugnant in the subject or context—

1. (1) “Boat” means a Vessel or water-craft propelled or pulled or towed by hand or steam or other mechanical power or any other device used or adapted to be used for the carriage of passengers or goods for hire or reward.
2. (2) “Business” means the business of carriage of passengers or goods in a taxable vehicle.
3. (3) “Commissioner” means Commissioner appointed under Section 7.
4. (4) “Fare” includes freight and any sum payable for a season ticket or for the hire of a taxable vehicle;
5. (5) “Goods” include livestock and anything carried in a taxable vehicle but does not include—
   • (i) living persons;
   • (ii) personal luggage of passengers travelling in such vehicle when it is not charged;
   • (iii) Equipments ordinarily used with such vehicle;
   • (iv) Mineral and mineral ores; and
   • (v) Petroleum products;
6. (6) “High Court” means High Court as defined in the States Reorganisation Act, 1956;
7. (7) “Owner” means any person or body of persons owning or having possession or control of a taxable vehicle and includes—
   • (a) the holder of a permit, if any, granted under the provisions of any law for the time being in force to ply such vehicle within the territorial limits of the State; or
   • (b) any person for the time being incharge of such vehicle; or
   • (c) any person responsible for the management of the place of business of the owner;
   • (d) any State Transport Undertaking as defined in Section 68A of the Motor Vehicle Act, 1939;
8. (8) “Motor vehicle” means a public service vehicle or a transport vehicle used by a public carrier, including a trailer when attached to any such vehicle, as within the meaning of the Motor Vehicle Act, 1939 and includes a private carrier;
9. (9) “Passenger” means any person travelling in a taxable vehicle, but does not include an employee of the owner travelling in the bonafide discharge of his duties in connection with such vehicle, or a public servant travelling for the performance of his duties under this Act;
10. (10) “Prescribed” means prescribed by rules made under this Act;
11. (11) “State Government” means the State Government of Manipur;
12. (12) “Taxable Vehicle” means either a boat or motor vehicle or both.

Levy of Tax. 3.

1. (1) There shall be levied charged and paid to the State Government a tax on all fares and freights in respect of all passengers and goods carried in a taxable vehicle at the rate of 15 paise per rupee, value of the fare subject to the minimum of five paise in any case, the amount of tax being rounded to the nearest whole paise. Provided that the State Government may, by notification in the Official gazette exempt any item or items of Food Stuffs or other essential commodities from payment of such tax for a specific period. Explanation—(i) When passengers or goods are carried in a taxable vehicle and no fare or freight has been charged the tax shall be levied and paid as if such passengers or goods were carried at the normal rate prevalent on the route.
   • (ii) Where any fare or freight is charged or paid in a lump sum on account of a season ticket or as subscription or contribution for any privilege, right or facility which is combined with the right of a passenger or goods being carried in a taxable vehicle without any further payment or at a reduced charge, the tax shall be levied on the amount of such lump sum or on such amount as appears to the prescribed authority to be fair and equitable.
2. (2) Where passengers or goods are carried in a taxable vehicle from any place outside the State to any place within the State or from any place within the State to any place outside the State, the tax shall be payable in respect of the distance covered within the State at the rate laid down in Sub-section
3. (1) and shall be calculated on such amount as distance covered in the State bears to the total distance of the journey.

Method of collection and payment of tax. 4. The tax shall be paid by the owner to the State Government in the prescribed manner.

Keeping of accounts and submission of returns

1. (1) An owner may be required to keep such accounts and to submit such returns at such intervals and to such authority as may be prescribed.
2. (2) If any owner fails, without any reasonable cause, to submit any return or pay the tax due according to such return within fifteen days of the due date, the assessing authority may direct that such owner shall, by way of penalty, pay, in addition to the amount of tax payable by him, a sum not exceeding five hundred rupees for each day of the period during which the default continues.
3. (3) Any penalty imposed under sub-section
4. (2) shall be without prejudice to any punishment that may be imposed under the provision of Section 22.
5. (4) If, the prescribed authority is satisfied that the tax has not been correctly levied, charged and paid, he may, after giving the owner a reasonable opportunity of being heard, proceed to levy the amount of tax due and recover the same.

1. (1) The State Government may, by notification in the Manipur Gazette appoint the following officers and authorities for carrying out the purposes of this Act and may define the local area in which they shall exercise jurisdiction :—
   • (a) Commissioner,
   • (b) Appellate Authority,
   • (c) Revisional Authority, and
   • (d) such other officer or authority as may be necessary to assist the Commissioner or other authority.
2. (2) The officers and authorities appointed under Sub-Section
3. (1) shall exercise such powers as may be conferred, and perform such duties as may be required by or under this Act.

1. (1) The State Government may, by notification in the Manipur Gazette appoint the following officers and authorities for carrying out the purposes of this Act and may define the local area in which they shall exercise jurisdiction :—
   • (a) Commissioner,
   • (b) Appellate Authority,
   • (c) Revisional Authority, and
   • (d) such other officer or authority as may be necessary to assist the Commissioner or other authority.
2. (2) The officers and authorities appointed under Sub-Section
3. (1) shall exercise such powers as may be conferred, and perform such duties as may be required by or under this Act.

All persons appointed under Section 7 shall be deemed to be public servants within the meaning of Section 21 of Indian Penal Code, 1860.

If the Commissioner is satisfied that any owner is liable to pay tax under the provisions of this Act in respect of any period but has failed to pay the tax or any owner has allowed any passenger to travel without a ticket or goods to be carried in a taxable vehicle without issuing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable opportunity of being heard, assess the amount of tax, if any, due from the owner, and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceeding one thousand rupees.

Supply of timetable and table of fares The State Government may, by general or special order and subject to specific conditions, if any, exempt, in the public interest, any owner or class of owners or a particular person or persons or classes of persons from the operation of all or any the provisions of this Act.

Any arrear of tax or penalty imposed under this Act shat! be recoverable as an arrear of land revenue.

Where an owner dies before payment of the tax due under this Act, his executor, administrator or other legal representative shall be liable to pay, out of the estate of the deceased to the extent to which it is capable of meeting the charge.

Where an owner dies before payment of the tax due under this Act, his executor, administrator or other legal representative shall be liable to pay, out of the estate of the deceased to the extent to which it is capable of meeting the charge.

The prescribed authority may enter and inspect any place ordinarily used by the owner for anchoring a hqat or garaging a motor vehicle or keeping accounts of his business of the purpose of seeing or verifying whether the provisions of this Act or the rules framed thereunder are being complied with and countersign any documents during the ecurse of such inspection.

The prescribed authority may enter and inspect any place ordinarily used by the owner for anchoring a boat or garaging a motor vehicle or keeping accounts of his business of the purpose of seeing or verifying whether the provisions of this Act or the rules framed thereunder are being complied with and countersign any documents during the ecurse of such inspection.

If the prescribed authority has reason to suspect that any owner is attempting to evade payment of any tax under the Act, he may, for reasons to be recorded in writing, seize such accounts, registers, tickets books, receipt books or documents of the owner as may be necessary for the purpose of the Act, and shall grant a receipt to the owner of the same.

1. (1) If the State Government considers it necessary that with a view to prevent or check evasion of tax under this Act it is necessary so to do, it may by notification in the Official Gazette, direct the setting up of a check post or the erection of a barrier, or both, at such place or places as may be notified.
2. (2) At every check post or barrier mentioned in sub-section (1), or at any other place when so required by the prescribed authority, the owner shall cause a taxable vehicle to stop and remain stationary in order to enable the said authority to carry out any duty imposed by or under this Act and the said authority may for doing so enter and travel in such vehicle.

No taxable vehicle shall be plied in the State—

1. (a) in case any tax or penalty payable in respect thereof remains unpaid for more than fifteen days, until such tax or penalty is paid, or
2. (b) in case the returns required by section 6 have not been submitted, until the returns are submitted: Provided that the prescribed authority may, if the owner proves to its satisfaction that the failure to submit the returns referred to in Clause
3. (b) was not deliberate, exempt such vehicles from the operation of this section.

1. (1) Any owner objecting to an order passed under this Act may, within thirty days from the date of the service of such order, appeal to the prescribed authority against such order; Provided that, this period maybe extended by the prescribed authority for good and sufficient reasons to be recorded in writing; Provided also that no appeal shall be entertained by such authority unless it is satisfied that the amount of tax assessed or penalty imposed has been paid; Provided further that such authority if satisfied that an owner is unable to pay the tax assessed, may, for reasons to be recorded in writing, entertain an appeal without such tax having been paid.
2. (2) In disposing of an appeal under sub-Section
3. (1) the appellate authority may—
   • (a) confirm, reduce, enhance or annual the assessment, or
   • (b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered, or
   • (c) confirm, reduce or annual the order of penalty.
4. (3) The order of the appellate authority shall be final except as provided in section 19 and section 20.

(l) TheCommissionermaycallforandexamine therecordot‘anyproceedingunderthisAct,andithe considersthatanyorderpassedthereinbyanyauthoiity otherthanthatappointedundersub-section (2) ofSection7, iserroneousinsofarasitisprejudicialtotheinterests ofrevenue,hemay,aftergivingtheowneranopportunity ofbeingheardandaftermakingorcausingtobemade suchenquiryashedeemsnecessary,passordersthereon astheCircumstancesofthecasejustify,includinganorder enhancingormodifyingtheassessment,orcancellingthe assessmentanddirectingaFreshassessment. (2) Inthecaseofanyorderotherthananorderto whichsub-section (1) appliespassedbyanyauthorityother, thantheCommissioner,hemay,eitherofhisownmotion oronapetitionbytheownerforrevision,callforthe recordofanyproceedingunderthisActinwhichanysuch orderhasbeenpassedandmaymakesuchenquiryor causesuch‘enqnirytobemade,andsubjecttothepro— visionsofthisAct,maypassorderthereon,notbeing anorderprejudicialtotheowner,asihethinksfit. (3) In the case of petition for revision ,under sub- section (2) by an owner, the petition shall be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise came to knew of it, Whichever is earlier; Provided that the Commissioner before whom the petition is filed may admit it after the expiration of the period of ninety days if he 'is satisfied that for reasons beyond the control of the petitioner or for any other} sufiiciem cause, it couid not be flied within time. (4) The Commissioner shall not revise any order under this Secticn-fin the foliowing cases :— (a) where anappeaiagainst the orderiies under section . 18v or but has not been made and the time Within which such appeal may be made has not expired 0! in the case of an apreal t0 the appeliate authority, the owner has not waived his right of appeal; or (b) wheretheOrderispendingonappealunder' Section18;or (c) where the order has been made the subject of an appeal to the appellate authority. Explanation :—An order by the Commissioner declining to interfere shah, for the purposes of this seetion, be deemed not to be an order prejudicxai to an owner.

1. (1) Any owner objecting to an order passed in appeal under section 18 or passed in revision under sub-section
2. (1) of section 19 may appeal to the appellate authority within sixty days of the date on which such order, is communicated to him.
3. (2) The appellate authority may admit an appeal after the expiration of sixty days referred to in sub-Section
4. (1) if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time.
5. (3) An appeal to the appellate authority shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty live rupees.
6. (4) The Appellate Authority may; after giving the owner an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the owner and to the Commissioner.

1. (1) Whoever:—
   • (a) fails to pay the tax due from him within the prescribed period; or
   • (b) fraudulently or wilfully evades the payment any tax due under this Act; or
   • (c) allow any passenger to travel without a ticket or goods to be carried without issuing a receipt in a taxable vehicle as required under section 5; or
   • (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub-section
2. (2) of section 16; or
   • (e) uses any taxable vehicle in contravention of section 17; or
   • (f) contraven any other provision of this Act or the rules made thereunder shall be liable, on conviction, to a fine which may be extend to one thousand rupees and when the offence is a continuing one on a subsequent conviction to a fine not exceeding twenty-five rupees for each day of the continuance of the offence.
3. (2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder except on a complaint in writing by the prescribed authority, and no Court inferior to that of a Magistrate of the First Class shall try any such offence.

1. (1) Whoever:—
   • (a) fails to pay the tax due from him within the pres- cribed period; or
   • (b) fraudulently or wilfully evades the payment any tax due under this Act; or
   • (c) allow any passenger to travel without a ticket or goods to be carried without issuing a receipt in a taxable vehicle as required under section 5;or
   • (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub— section
2. (2) of section 16; or
   • (e) uses any taxable vehicle in contravention of section 17; or
   • (f) contraven any other provision of this Act or the rules made thereunder shall be liable, on convic- tion, to a fine which may be extend to one thousand rupees and when the offence is a continuing one on a subsequent conviction to a fine not exceeding twenty-five rupees for each day of the continuance of the offence.
3. (2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder except on a complaint in writing by the prescribed authority, and no Court inferior to that of a Magistrate of the First Class shall try any such offence.

1. (1) The prescribed authority may, at any time, accept from any person who has committed an offence under section 22, by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of tax involved, whichever is greater, in addition to the tax to be recovered.
2. (2) On payment of such sum of money as may be determined under sub-section (1), the prescribed authority shall, where necessary, report to the Court that the offence has been compounded and thereafter no further proceedings under section 22 shall be taken against the offender in respect of the same offence and the said Court shall discharge or acquit the accused, as the case may be.

No Civil Court shall haVe jurisdiction in any matter which the tate Goveinment or any prescribed authority is empowered by this Act or the rules made thereunder to dispose of or take cognizance of, and regarding the manner in which the State Government or any prescribed authority may exercise any power (vested in it by or under this Act or the rules made thereunder.

The prescribed authority shall, in the prescribed manner, refund to an owner applying in this behalf, any amount of tax paid by such owner in excess of the amount due from him under this Act.

The Commissioner may, subject to such restrictions and conditions as may be prescribed, delegate, by notification in the Manipur Gazette, any of his powers under this Act to any person appointed under section 7 to assist him.

1. (1) The State Government may make rules, consistent with the provisions of this Act, for securing payment of tax and generally for the purposes of carrying into effect the provisions of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules—
   • (a) prescribing the manner in which and the intervals at which tax shall be paid under section 3 and section 4;
   • (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act;
   • (c) prescribing the forms of tickets and receipts under section 5;
   • (d) prescribing the manner of payment of tax under section 4 and penalty under section 9;
   • (e) prescribing the manner of exhibiting the table of fares, freights and the timetable under section 11;
   • (f) prescribing the manner in which an appeal petition may be filled under section 18 or section 20;
   • (g) prescribing the manner in which a revision application may be preferred under section 19;
   • (h) prescribing the manner in which a reference petition may be made under section 21;
     • (i) prescribing the manner in which refund under section 26 shall be made; and
   • (j) providing for any other matter for which rules can be or may be prescribed.
3. (3) All rules made under this section shall be laid for not less than fourteen days before the Manipur Legislative Assembly as soon as possible after they are made and shall be subject to such modification as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.

-1 28.

1. (1) The State Government may make rules, consistent with the provisions of this Act, for securing payment of tax and generally for the purposes of carrying into effect the provisions of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules—
   • (a) prescribing the manner in which and the intervals at which tax shall be paid under section 3 and section 4;
   • (b) prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act;
   • (c) prescribing the forms of tickets and receipts under section 5;
   • (d) prescribing the manner of payment of tax under section 4 and penalty under section 9;
   • (e) prescribing the manner of exhibiting the table of fares, freights and the timetable under section 11;
   • (f) prescribing the manner in which an appeal petition may be filed under section 18 or section 20;
   • (g) prescribing the manner in which a revision application may be preferred under section 19;
   • (h) prescribing the manner in which a reference petition may be made under section 21;
     • (i) prescribing the manner in which refund under section 26 shall be made; and
   • (j) providing for any other matter for which rules can be or may be prescribed.
3. (3) All rules made under this section shall be laid for not less than fourteen days before the Manipur Legislative Assembly as soon as possible after they are made and shall be subject to such modification as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.