The Manipur Taxation Laws (Amendment) Act, 1972

tf 1932 — ActNo... LLL + : Date of Assent | SL12/177 1 Date of Publication Zod a THE MANIPUR TAXATION LAWS (AMENDMENT) BE 1972 ES ~Aef~ R to amend certain taxation laws in the State. Be it enancted by the Legislature of Manipur in the Twenty-third Year of the Republic of india, as follows :— ! I. (I) This Act may be called the Manipur Taxation Short ‘ile Laws (Amendment) Act, 1972. commence

1. (2) Itextends to the whole of Manipur. i
2. (3) It shall come into force at once.

The existing Schedule II appended to the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) as extended to Manipur shall be substituted by the following, namely:— “Schedule II (See Section 4) Sl. No. Classes of goods Rate of tax (1) (2) (3) 1. Shell eggs Ten paise in the rupee. 2. Bicycles Five paise in the rupee. 3. (a) Chiliies Five paise in the rupee. (b) Hotel bills Re. 1/- 4. Ready-made garments other than (i) fur-coats (ii) garments made of pure silk cloth; and (iii) garments sold at a price of Rs. 30/- (thirty) per piece or more Four paise in the rupee 5. Footwear including Chappals Seven paise in the rupee. 6. Wooden furniture Three paise in the rupee. 7. Other goods Five paise in the rupee”.

After Sl. No. 15 of the Schedule I appended to the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) as extended to Manipur, insert :— “16. Iron & Steel furniture other than Safes and Almirahs. 17. India made Foreign Liquors”.

In the Assam Amusements and Betting Tax Act, 1939 (Assam Act VI of 1939) as extended to Manipur :— (a) In the existing section 15 and section 18, for the words "ten per cent", wherever they occur, the words "twenty-five per cent", shall be substituted. (b) For the existing subsection (1) of section 3, the following shall be substituted, namely :— “3. Tax on payments for admission to entertainments— (1) Except as otherwise expressly provided in this Act there shall as from the date on which this Act comes into force, be charged, levied and paid to the Government of Manipur a tax, hereinafter referred to as the entertainments tax, on any payments for admission to any theatre, cinematograph-exhibition or circus or any class of entertainment to which the Government of Manipur may apply this sub-section, at the rates specified below :— Where the payment excluding the amount of the tax— (i) is less than one rupee, forty per centum of such payment. (ii) is one rupee or more but is less than two rupees. seventy per centum of such payment. (iii) is two rupees or more one hundred per centum of such payment : Provided that if the total tax is not a multiple of five paise, it shall be rounded off to the next higher multiple of five paise.”.

In the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962) :— for the existing sub-section (1) of section 3, the following shall be substituted, namely :— “3. Levy of tax— (1) There shall be levied and collected from every dealer a tax on all sales effected by him of the following goods at such rates as may be fixed by the Government, from time to time, by notification in the Official Gazette, not exceeding the rates specified below :— (i) motor spirit (except diesel oil and internal combustion oils other than petrol) 10 paise per litre. (ii) lubricants 1.5 paise per litre. (iii) diesel oil and internal combustion oil other than petrol 10 paise per litre. (iv) crude oil 1 paisa per litre.”.

Other goods Five paise in the rupee.”. Amendment 3. After SL No. 15 of the Schedule 1 appended to the

grsehedule Agsam Sales Tax Act, 1947 (Assam Act XVII of 1947)

as extended to Manipur, insert :— «16. Iron & Steel furniture other than Safes and Almirahs. :

Amendment 4. In the Assam Amusements and Betting Tax Act, 1939

aisctoss (Assam Act VI of 1939) us extended to Manipur i—

) (4) In the existing section 15 and section 18, for the words “ten per cent”, wherever they occur, the words : “twenty-five per cent”, shall be substituted.

1. (b) For the existing sub-section (1) of section 3, the following shall bz substituted, namely : poe 3. Tax on payments for admission to entertainments — wo (1) Except as otherwise expressly provided in this Act there shall as from the date on which this Act comes into force, be charged, levied and paid to the Government of Manipur 4 tax, hereinafter referred to as the cntenainments t X on any payments for admission to any theatre, cinematograp™ chibition or circus or any class of entertainment to which the 7 + 1.01, Menipur may apply this sub-section, at the rates specified heiow — 1. Where ire payment excluding the amount of the tax—
   • (i) is less than one rupee, forty per centum of such payment.

1. (11) is one rupee or more but is less than two rupees. seventy per centum of such payment.
   • (iti) is two rupees or more one hundred per centum of such payment : Provided that if the total tax is not a multiple of five pase, jt shall be rounded off to the next higher multiple of five paise.”. 3. Inthe Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962) :— for the existing sub-section (1) of section 3, the following shall be substituted, namely :— “3. Levy of tax—(1) There shall be levied and coilected Amendment from every dealer a tax on all sales effected by him of of section3. the following goods at such rates as may be fixed by the Government, from time to time, by notification in the Official Gazette, not exceeding the rates specified below :—
     • (i) motor spirit (except diesel oil and internal combustion oils other than petrol — 15 paise per litre.
     • (ii) lubricants — 10paise per litre. . (iii) diesel oil and intarnal com- bustion oil other than petrol— 10 paise per litre.
     • (iv) crude oil — 1 paisa per litre”, 6. The Manipur Taxation Laws (Amendment) Ordinance, gepear. : 1972 (No. 1 of 1972) is hereby repealed. | I |