Amendment of Schedule

THE SCHEDULE (See Section 4) 1. Salary and wage earners:—Where the total gross annual income— (i) Does not exceed Rs. 15,000/- Nil (ii) Exceeds Rs. 15,000/- but does not exceed Rs. 20,000/- Rs. 200/- (iii) Exceeds Rs. 20,000/- but does not exceed Rs. 30,000/- Rs. 350/- (iv) Exceeds Rs. 30,000/- but does not exceed Rs. 40,000/- Rs. 500/- (v) Exceeds Rs. 40,000/- but does not exceed Rs. 50,000/- Rs. 650/- (vi) Exceeds Rs. 50,000/- but does not exceed Rs. 60,000/- Rs. 800/- (vii) Exceeds Rs. 60,000/- but does not exceed Rs. 75,000/- Rs. 1,000/- (viii) Exceeds Rs. 75,000/- but does not exceed Rs. 1,00,000/- Rs. 1,500/- (ix) Exceeds Rs. 1,00,000/- but does not exceed Rs. 1,25,00,000/- Rs. 2,000/- (x) Exceeds Rs. 1,25,000/- Rs. 2,500/- 2. (i) Legal practitioners including solicitors and notaries public; (ii) Medical practitioners including Medical consultants and dentists; (iii) Technical and professional consultants including Architects, Engineers, Chartered Accounts, Actuaries, Management consultant and Tax consultants: (iv) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (4 of 1938); Where the standing in the profession of any of the persons mentioned above is (a) three years or less Rs. 135/- per annum (b) more than three years but less than five Rs. 175/- per annum (c) five years or more Rs. 180/- per annum (v) Estate Agents or brokers or building Contractors, Rs. 500/- per annum (vi) Directors (other than those nominated by the Government) of Companies registered under the Companies Act, 1956, Rs. 500/- per annum (vii) Dealers registered under the Manipur Sales Act, 1990, whose total turn over in ANY year according to the Act and Rules framed thereunder is— (a) Less than Rs. 50,000/- Rs. 100/- per annum (b) Rs. 50,000/- to Rs. 1,00,000/- Rs. 250/- per annum (c) above Rs. 1,00,000/- Rs. 500/- per annum (d) above Rs. 10,00,000/- Rs. 1,000/- per annum (viii) Owners (or lessors) of petrol diesel filling station and Service Stations and distributurs/owners/lessors of LPG (cooking) gas Rs. 500/- per annum (ix) Mill Owners of Rice/Atta/Flour/Oil Rs. 500/- per annum (x) Holders of permits of transport vehicles granted under the Motor Vehicle Act, 1939 which are used or adopted for hire or reward. Where such persons holds permit or Permits for any taxics, three wheelers, goods vehicles, trucks or buses. (a) In respect of each taxi or three wheeler/goods vehicle Rs. 125/- per annum (b) In respect of each truck or bus Rs. 250/- per annum (xi) Individuals or institutions conducting Chit funds. Rs. 500/- per annum (xii) Co-operative Societies registered or deemed to be registered under the Manipur Co-operative Societies Act, 1976, engaged in any profession, trades or callings (a) State Level Societies Rs. 250/- per annum (b) District Level Societies Rs. 150/- per annum (c) Panchayat Level Rs. 75/- per annum (xiii) (a) Scheduled Banks Rs. 500/- per annum (b) Other Banks Rs. 425/- per annum (xiv) Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling Rs. 500/- per annum (xv) Firms registered under the Indian Partnership Act, 1932 (9 of 1932) and engaged in any profession, trade or calling Rs. 425/- per annum (xvi) Persons other than those mentioned in any preceding entries, who are engaged in any professions, trades or callings as the State Government may from time to time by notification under section 3(1) of this Act specify. Rate of tax shall be as may be fixed by notification but not exceeding Rs. 500 per annum. Note:—Where a person is covered by more than one entry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case.