India made Foreign Liquors”.

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 : 1972 (No. 1 of 1972) is hereby repealed.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 |