The Manipur Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1982

(1) This Act may be called the Manipur Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1982. (2) It shall come into force with effect from the 1st April, 1982.

In section 2 of the Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 (Manipur Act 5 of 1981), for clause (a), the following shall be substituted, namely— “(a) ‘assessing authority’ in a particular area means ‘any one of the taxing authorities referred to in sectlon 6 exerc1sing Jurlsdlcuon m that area”,