The Manipur Taxation Laws (Amendment) Act, 1972

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Date of Publication"“LnszlH177:

THE MANl-PUR TAXATlON LAWS (AMENDMENT)

$2312; 1972

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f0 amend certain taxation laws in the State.

BE it enancted by the Legislature of Manipur
in the Twenty-third Year 01'the Republic 0i india, as follows:——

. (1) This Act may be calied the Manipur Taxation 333;?ng
LaWS‘(Amendment) Act, 1 972. $311321ch

(2) It extends to the whole of Manipur.

(3) It shall come into force at once.

2. The existing Schedule II appended to the Assam $523332;
Sales Tax Act, 1947 (Assam Act XVI! of 1947) as extended 1: '
t0 Manipur shall besubstituted by the following, namely_:—~

 

 

 

 

“Schedule II

(See Section 4)

Si. N0. Classes of goods Rate ofiax

(1) (2) ' (3)

—1. Sheeielghggs . H g ”mH 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/-



2

4. Ready‘made garments '
other than ,

(17) fur-coats
(ii) garments made of pure 3 Four paise in the rupee

‘ silk 'clOth ; and 1

(iii), garments sold atl'a' price I 1

of Rs. 30/— (thirty) per
piece or more

5. Footwear including Chappals ' Seven paise in the rupee.

6. Wooden furhiture v v Three paise in the rupee.

7. Other goods Five paise in the rupee”.

Amendment 3. After 81. No. 15 0f the Schedule .1 appended to the

gfs‘thedu‘e A_ssam Sales Tax Act, 1947 (Assam Act XVII of 1947)

as extended to Manipur, insert :—

“16.1mm & Steel furniture other than Safes and

Almirahs.
'

17. India made Foreign Liquors”.

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

i’ifl‘i‘? (Assam Act VI of 1939} 21-5 extended to Manipur :—

" (a) 1n the existing section 15 and section 18, for

the words "ten per cent", wherever they occur,

the words : "twemy—fixe per cent”, shall be

substituted.
-

(b) For the existing subsection (1) of section 3, the

following shall be substituted, namely 2

W‘ “3. Tax on payments for admission to entertainmentsw~

3mm" (1) Except as otherwne expressly pi‘OVided 1n

this Act there shall as from the date 011 which

this Act comes into force, be charged, levied

and paid [0 the Government e?" Manipur a tax,

hereinafter referred to as the cx'iteriainntents t, Y

on any payments for admission to any theatre,

cinematograph— erihibition or circus or any class

ofe tertainntr‘nt to Which then * TE'IOI‘,M(’UipL1r

may appiy this sub—section, at the rates specified

beiow :—

1. Where {1‘6 payment excludin; 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.
(xiii) is two rupees or more

one hundred per centum of such payment :
Provided that if the total tax is not a multiple of fivepraise, it shall be rounded off to the next higher multipleof five paise.”.

5. 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 followingshall be substituted, namely :~~
“3. Levy of tax——(1) There shall be levied and collected Altgergqxnentfrom every dealer a tax on all sales effected by him of °f‘ew0n3'the following goods at such rates as may be fixed bythe Government, from time to time, by notification in theOfficial Gazette, not exceeding the rates specified below z~

(i) motor spirit (except diesel
oil and internal combustion
oils other than petrol —~-- 1.5 paise per litre.

(ii) lubricants —
(iii) diesel oil and internal com-

bustion oil other than petrol—« 10 paise per litre.
(iv) crude oil a 1paisa perlitre.”.

6. The Manipur Taxation Laws (A mendment) Ordinance, Rapeal.. 1972 (No. 1 of 1972) is hereby repeated.

10 paise per litre.