The Manipur Professions, Trades, Callings And Employments Taxation (Second Amendment) Act, 1983

(1) This Act may be called the Manipur Professions, Trades, Callings and Employments Taxation (Second Amendment) Act, 1983. (2) It shall be deemed to have come into force with effect from 1st day of April, 1983.

The Schedule annexed to the Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 shall be substituted by the following :-

THE SCHEDULE (See Section 4), Rate of tax in the case of every person 1. Where the total gross annual income-amount Does not exceed Rs. 10,000/- Nil. 2. Exceeds Rs. 10,000/- but does not exceed Rs. 15,000/- Rs. 100/- 3. Exceeds Rs. 15,000/- but does not exceed Rs. 20,000/- Rs. 150/- 4. Exceeds Rs. 20,000/- but does not exceed Rs. 25,000/- Rs. 200/- 5. Exceeds Rs. 25,000/- Rs. 250/--".

(1) The Manipur Professions, Trades, Callings and Employments Taxation (Second Amendment) Ordinance, 1983 (Manipur Ordinance No. 2 of 1983), is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.