Vidhi Codex

Bare Act

The Manipur Tax on Sale of Electricity Act, 1984

Infrastructure198416 sections

This Act imposes a tax on the sale of electricity produced within the state of Manipur. It applies to any institution, body, or government department that generates electricity for sale, known as a Generating Unit. The tax is calculated monthly and becomes due on the first working day of the following month. The Chief Engineer is responsible for assessing and collecting the tax, and he can impose penalties for late payments. The revenue generated is essential for the state government, ensuring that electricity providers contribute to public finances based on their commercial activities.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Tax on sale of electricity
  4. 4. Liability to pay tax
  5. 5. Assessment period and due date
  6. 6. Penalty for default
  7. 7. Authority to assess and collect tax
  8. 8. Filing of return and deposit of tax
  9. 9. Assessment of tax
  10. 10. Power to call for further statements and information
  11. 11. Assessment in cases of failure to furnish returns
  12. 12. Power to review
  13. 13. Appeal
  14. 14. Power to remove difficulties
  15. 15. Power to make rules
  16. Schedule. Schedule

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