The Manipur Tax on Sale of Electricity Act, 1984

(1) This Act may be called the Manipur Tax on Sale of Electricity Act, 1984. (2) It extends to the Whole of Manipur. (3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.

In this Act, unless the context otherwise requires- (a) "assessing authority" means the Chief Engineer or an authorised person, who makes or has the power to make the assessment of tax; (c) "Chief Engineer" means the Chief Engineer, Electricity Department, Manipur; (d) "Generating Unit" means any institution or body of persons, whether incorporated or otherwise, or a Department of the Central or the State Government generating or producing electricity; (e) "Government" means the Government of Manipur; (f) "prescribed" means prescribed by rules made under this Act; (g) "sale" includes transmission or supply of electricity within or outside the State for cash or deferred payment or other valuable consideration or for any public utility service or for use by any Generating Unit, its members, employees or workers; (h) "Schedule" means the Schedule to this Act; (i) "State" means the State of Manipur; and

There shall be levied and collected in such manner as may be prescribed a tax on sale of electricity produced or generated in the State at the rates set forth in the Schedule.

Every Generating Unit which produces or generates electricity in the State for sale shall be liable to pay the tax.

The tax shall be calculated for every month and shall become due on the first working day of the immediately following month.

Every Generating Unit which has defaulted to pay the tax or any part thereof within such period after it has become due as may be prescribed, shall be liable to pay a penalty at the rate of a half per cent of the amount so defaulted for every defaulting day: Provided that the Government may, in special cases and for reasons to be recorded in writing, remit the whole or any portion of the penalty.

(1) It shall be the duty of the Chief Engineer to assess and collect the tax and penalty and to deposit the same to the Government. (2) The Chief Engineer shall have power to require any Generating Unit to furnish statements, returns and documents in prescribed forms and may call for any information as he may consider necessary for assessment of tax or penalty. (3) The Chief Engineer may, by general or special order, authorise any officer subordinate to him not below the rank of Superintending Engineer to exercise his powers and perform his duties under this section in respect of such areas or Generating Units as may be specified therein.

Every Generating Unit shall file returns relating to a month by the prescribed date and deposit the amount of the tax and penalty, if any, payable on the basis of the returns to the assessing authority.

If the assessing authority is satisfied that the returns furnished to him are correct and complete, he shall assess the amount of the tax and penalty, if any, due from the Generating Unit on the basis of such returns.

Where the assessing authority is not satisfied that the returns are correct and complete, he may require the Generating Unit to furnish further statements and information and make necessary corrections of the returns and assess the tax and penalty accordingly.

Where returns in respect of any period or further statements or information referred to in section 10, the assessing authority may assess the tax and penalty or, as the case may be, correct the returns and assess the tax and penalty accordingly.

The assessing authority may, suo motu or on application, review any assessment made by him.

Any Generating Unit aggrieved by an order of assessment may prefer an appeal within three months- (a) to the Government, against the order of the Chief Engineer; and (b) to the Chief Engineer, against the order of the authorised person.

If any difficulty arises in giving effect to the provisions of this Act for which no provision is made therein, the Government may, by order, do anything not inconsistent with the provisions of this Act which may appear to it to be necessary or expedient for the purpose of removing the difficulty.

(1) The Government may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide- (a) the forms in which the returns, statements and information are to be furnished by the Generating Units; (c) the date by which the Generating Units shall furnish returns; (e) the procedure for appeals or review under this Act; (f) the books and registers to be maintained by the Generating Units and assessing authorities; and (g) any other matter which has to be or may be prescribed. (3) Every rule made under this Act shall be laid as soon as may be before the Manipur Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Manipur Legislative Assembly agrees in making any modification in the rule or agrees that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

(See section 3) Rate of Tax: Description of goods: Electricity. Rate of Tax: Basic: Two paise per Kilowatt/hour. Surcharge: Ten per cent of the basic tax chargeable.