The Manipur Motor Vehicles Taxation Act, 1998

Date gt Assént (5/8 H 7 Date of Publicatim ??I‘f/fi 9 ? . _ A4» ,m5 MANIEUR MOTOR VEHICLES TAXATION 31%, 1998 AK BEHAQ' to consolidate amt amenq the law relating to impositieh of Jtax on Mgtor Vehicles in the State Of Mahiphr. ' ' ' Whereas] it is expedient to impose a tax 9:; meter vehicles in the State of Manipuf; ' ‘ l t ’ h [I ' BBJt enacter.1 by the Legislature of Manipur in the Fprty eighth Year of the. Republic of India as folloWs :-—' ‘ 1. Short title, extent and commencement :— (1.) Ihig Act may be called the Manipur Motor Vehicles Taxation Act, 1998. (2) It extends to the whole 9f the State of Manipu'r. (3) It shall cqme ihto fcree with efl‘ect from the date of publication in the oflicia] Gazette. 2, Definitions 2—- In this Aqt, unless , the context otherwise requires; (3) “Appellate Authority” means the Director of Transport or any ofiicer (not below rank of Asst. Director of Transport) So authorised by the Directdr of Transport ; , (b) “Certificate of Registration” means the certificate issued by a compe- tent authority to the effect that a motor Vehiele has been duly registered in accordance with the provisions of Chapter IV of the motor Vehicles Act, 1988 ; (c) “Licencing Authority” means an authority empowered to issuelicences under Chapter II or, as the case may be, Chapter III of the Motor Vehicles Act, 1988 ; (d). “Registering éuthority” means an authotit‘y empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988; (e) “LocalAuthority.” means a body of Municipal 01‘ Station Commissioners, Local Board or any other authority entrusted by the quernment With or legally entitled to, the cehttol of management of Municipaler loeal board; (f) “Motor Vehicle” or “Vehicle” means any mechanically propelled Ittehicie adapted for use upon roads Whether the power of propulsion is tranémitted thereto from an external or internal source and includes a Chassis to which 250d), has not been attached and a trailer; but does n’ot include a vehiCIe running hpofi fixed raits or a vehicle of a special type adapted for use cnly in a factory or in any other enclosed premises or a vehicle having less than four wheeis fitted With engine capacity of not (exceeding twentyfme cubic .centimetezfi ; (g) “Owner” means a person in whose kname a motor vehiele stands registered, and where such person is a minor, the guardian of such minor, and in relation to a motor vehicle Which is the subject of a hire purchase, agteement, or an agreement of lease or an agreement of hypothecation, the person is possession of the motor vehicle under‘that agreement; (11) “Prescribed” means presaribedhy rules made under this Act; (i) “Public. Service Vehicle” Ameans any motor vehic‘ze used or adapted to be used for the carriuge of passengers for hire ,0!“ reward and ;incl_u_des:a bus, at medium passenger bus, mini bus, a maxi cab, a motor-cab, contractealgriage, and stage carriage; (3) “Bus” means astage carriage vehicle or any public service vehicle or private service vehicle which is constructed or adapted to carry more than 34 (thirty four) gassehgers excluding the driver, for hire or reward: (k) “Medium Bus” means any stage carriage vehicle 0:" a pubiic servicevehicie or a private service vehicle which is constructed or adapted to carry more than 23 (twenty three) passengers but not more then 34 (thitty four) passengers excluding the driver ") (1) “Mini Bus” means a stage carriage vehicle or any motor vehicle Censtructed or adapted to carry more than 12 (twelve) passengers butnot more than 23 (twenty three) passengers excluding the driver, for hire or reward; (m) “Personalised Vehicle”means any motor vehicle other than Transport vehicles owned by individual, local authority, a public trust, a University oran educational or Social Welfare Institution; (:2) “Schedule” means the schedule appended to this Act; (0) “Tax” means a tax imposed under this Act; (p) “Transport Vehicle” means a motor vehicie used or adapted to beused for carriage of passengers or goods for hire or reward; (g) All _ words and expressions used in this Act and not defined herein but defined in M.V. Act, 1988 and Centra‘; M.V. Rules, 1989 shallrespectiveiyhave the meanings assigned to them in the said Act and Rules. 3. Imposition et‘ Tax :-(1) Subject to the other provisions of this Act or any rulemade thereunder or by any other law for the time being in fogee, there shall. be L1 ) 1evied arid collectedkma11MotorVehicles Used or kebtforiiSe in Manipura tax at the appropriate rate ’sp’eeified in the First Schedu1e to this Aet,and save as hereinafter specified, such tax shallthereafter be payable annuaiy notwithstanding that the Motor Vehibie’inayifrd‘m time to time cease to‘be used,' Provided flirther that aMotor VehicleIn respect of Which such tax becomes immediately payable on the date on whieh this Act comes into force may be so used nfor tlheperiiod-‘f‘ef onevr‘nonth =from lthatidatenotw1thstanéhngthét $11611 tax has not been paid. (2) Tax once paid is not te-1eviab1e for the same period. ‘N'o'fierson shall be liable to tax during anyperiodon- account‘of any “ta-xablev‘motor vehhfle in respect of which the 1111! tax for the same period has already'beenpaid‘hy some other person. (3) The State Govern?'"ent may, by'Notification in the Oificia! Gazette, modify {rem time to time the rates specified in the First Séhedule, Second Schedu1e or Third Scheduk in re:ation to any Motor Vehicie. 4. Dedarat‘Inn by person keeping vehicle in: use :——(1) The ownerofevery motor vehicle seal} make adeclaration in respect of it in the prescribed form stating the prescribed particulars and shall deli1161 the declaration within the prescribed time to the registering authority and ~shail pay to the Registering ‘Authority the tax which he appears by such declaration t01be311'ab1e ‘t-o =pay1in ‘respectof such vehicle. (2) Where a motor vehicie is altered or used so as to render the owner thereof liabie to the payment of an additional tax under section 7 such owner sha11 make within the prescribed time an additional declaration in the prescribed form showing the nature of the aiteration made and 5111111 deliver it to the regis- tering authority and 511111 pay to the Registering Authority the radditionaltax payable under Section ‘7 which he appears 'by Such additional declaratien to be liable to payzin respect of such vehicle. 5. Payment of tax:~?(1l) Subject to the provisions of sections 4, 9 and 11; tax under Section '3 shall ’be payable in advance on or before the Slst day of March for the coming financial year by owner of a motor vehicle. 'Prov'itiefl that the owner of Motor Vehiele shall have the option of paying the tax in'adVance in four equal quarterly instaiments payable on or [before the last day of March, June, September and December respectively: ' Provided further that the tax leviable under Section 3 in respect of persona- lised V'ehiC1es spec1fi°d in Article No. (1), Article No. (11) &Article No. (111) of the First Schedule and initially registered after enactment of this Act shall be paid in advance1n a One-time Tax valid till the vehicle attains the age of fifteen years at the rebated rate given at Seccnil Schedules; :P‘rovidediljniso «that :the ownexs-tof the personaLiSCd vehicles refitheu‘ifeiidwing cawery' shall “have the option hfipayifig ‘tax‘b'n 311111121. ~fbasisfi (1) Owners? who arextemperarilyz- residing in Manipurr; (2)., ‘OWners ‘wh‘oaxe working-imgthecennal Senicesend .any athenseivicc-tiansfetahIe-vfrom: the» state: fromztime totime ; 1(3)“ ®W11e13~“df "the yehiéles 16f ether states Whose ve’hitéies “are kept andplying in Manipur temporarily: fidvxded 21311 that the eWners o’f-the personalised vehicles. registeredbéi'dre the eomihetieement. (if "this.” Aetfshali have, option to pay their taxes 011. ahhu'a'l bhéii‘s : Providedtfurthen that beyontt 15; (fifteen) years from -the date of initial registration afi vehicle,. taxes shall: be‘paidson annual basis. 6. Issue of Token :— (1) 'thh a'person pays the amount Of tax leviab‘le under; Section 3v1n‘respeetf of any motor, vehicle: or proves to the satisfaction of the Registering’atithority thatno such tax. is payable in respect of such vehicle, the. Registerihg authorityashaile (h) ,Spééify; 1111 the Certificate of? Registration granted in t_espect of the ‘ vehicle 11-11der the (Motor Vehicles Act, 1-939, orin the case ofvehicle hot regis- tered 11111151; that Act, in.- a certificate insuch form as may be prescribed, that the tax 113:8 been paid i'm- the period specified under; clause (a) .or that :notaxis payable in respect of that vehicle, as the case may he. (2) Every token granted under this Act shall be v'yaii‘d throughout "the State of Manipur save in so far as the right to ply a motor vehicle in any area 01' plaée 6r ever any route, may be limited or regulated by 701' under ariy other enactment. 5‘. (e) the owner of any motor vehicle who does not cemply with a preceding ub-Ieetion in so far as applicable shall be punishablewith fine to the extent. pnwided in Satin 15. , A, . _ 7. Payment of additional Tax:—— Where any motor vehiciein respect of which the tax has been paid is altered 0r hsed in sucha manner 11s to cause the“ “hide to become a vehicle in respect of which a higher rate 91' tax is payable, the owner thereof shall be liable to pay an additional tax of a sum which18 equal to the difference between the tax already paidin respect of such vehiele and the tax Ibehis payable in respect of such vehicle after its being so altered 01' used. 1 8. Tax payable on first liability of tax:— When the tax on any- motor vehicle becomes payable for- the first time after the, commencement of a financial year, the tax payable shall be one—twelfth of the appropriate annual tax for each miendar month ora part of calendar month in respect of- which the tax has become payable. , n'- 9; Refund Tax:—— (1) Where afiy‘pe‘t'son has paid tax or” any iiistalment‘oir instalments of a tax in respect of a motor vehicle and proves to‘ the satisfaei tion of the registering authority that the registration or renewal of. registration of the vehicle in respect of which the tax has been paid has been refused or cahcelled he shall be entitled— (i) Where registration or renewal of— registration has been refused,-to a refund to the amount of tax paid in respect of the whole period after the date of refusal to grant or renew registration: (ii) Where theregistration of a motor vehicle has been cancelled, to a refhnd £01each complete calendar month included in, the peried for which such- tax orfin‘stalment has been paid and which commences after the date on whieh the certificate of registration has been 'cancelled, of an amount equai “to .. ene-twelfth of the annual rate of the tax payable in respect of such vehicles. (2) Where life tax for any personalised motor vehicle has been paid and the vehicle has been removed to any place outside the State on account of trans- fer of ownership or change of address, a refund of theitax is to be made at the rate specified in the Third Schedule : Provided that in the case of removal of vehicle to any place outside the State on accoun of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof of having effected, such transfer of ownership or change of address: Provided further that where the rates of tax leviable under the taxation act are revised by notification in the oflicial gazette issued by the State Government under the act, the State Government may, from time to time, by the same 6." notificatibn. "or‘b'y a zeparate‘fiot’ification‘ in the oficial gazettgfjjeotfelpondinfly1ev‘ise the ’rate of refund Qnyable under the Act andeecordingly end. euitablééhtries 3‘ in reSpe’et’r Of’veifieifi 'reé’ihtEiiedwn oriftéi' "the daféiof‘ sifch n’at‘fflé'hfififi-. £351: 1:; x , - shall be at such revised ~rates. , _ ‘ ., * , ““3? 3ft“; 1 ,,,,, ., _. , _,1 ’ 10. Remission of tax for period during which V&de Is lot in use -.. tééitiérigng';‘aéthbrihlfh51thmom,”iggtalment 15ftaxhiljbee‘n, paid,{hae;110t heed used for a jcfigifihégg penpg6? $3193 193511111; thgée‘segieuemr “'mb‘nthfs: __since the tax or igstaln'ient at 133113;;last ‘paid, he ‘ehan'nof'be liible to pay an) arm: of tax in respect of; any ebmyleteemeridarrmo‘nth’éoniprised ~withiirv'1the*¥aii 0011111111011: heme and, if persqq-whc, hahpiid a tax 99: ’instélraynt 9! 12:. 11mm tome 313“?“ 1.3 aspect of evfiy’hfi‘ch‘ Aconipletc' calendertmofith, ‘itofa deduction ffiiiii‘ theafirohfitof tax or instalment of tax, which he would otherwise be liabléi‘to payof’anmmmt equal, taseac‘twctfth o£.~:thq annualatatc 9f- ”taX' 'pnyable'ln respect of thisaaidrvchicles := .5 1:: “ ‘Pifcfii’ded that if the registering ahthority is satisfiedithnta mOtor vehicle is 31' was tendered unfit to be brought into use duringt-he, perjqd fotwhieh they}; it next payable he may in the alternative make a reflind of the am nt to which thdowtfei'flihiefififled a's i‘ebste‘vhiii'iafei‘eiaici‘. 4"“ 5’ 3’4 ““15“; “7 L '1' 1..- .11f Egghmoémm 12x1: W111”.- 158111.111 moms: 111;, 1151.... 1.3.11.3possession or control of a motor vehicle has given previous intimation in writing to. the taxatidiiih’fll‘héfitjfvthht the-n’ibitéi’r JVehféle'" 11111111111131? hi: ifi‘seflL-hi‘uy flubfic Lplicé: far ai’patfi'cfilgr .periqd,-=:xti'cing I‘mmss r-th’anq‘oiiéitifiloi‘fthéihiide deposfig er} éeiiificate filrli’egfiirfitiofié df? 'sifch"!!1'ot0ffiv‘ehicie with 3‘1‘.hei ’féxat‘it‘m fthbrfly and abtéimfliian»:‘r§eki1bwleg€meiit the‘féof froth 111241 aut‘h’o‘r1“-t:‘y’,R )5: shat? 'Bei'iéx‘émpui:1 " $1.3 1-,,13' ;,) ?t:..':t'-'.-:~ri»'i fze'm£<fhefpaytii€11t’16£-‘the “tax feit-iiht-fieriea; '3‘th 5's ‘ ’ 121. 5'E‘x‘tmp‘tibu ~::—""Ar‘1y Vehicle bei‘ohging to the Governer 10f Manieht, Ind also any :vehiele whose engine n-capacity is below’ 25cc. is exempted from payment!‘offliéx‘mnd‘erthis Aer? -_ 11.11.51, .1 ,, 1 ~ —' ~ . ' , L 114-1? 111 ,r: 3;: 1 w: ‘ ‘11" " ." ‘ ,f . r'. ‘35 ' i‘ J: Further, the State Government may by Notification in the Official Gazette exclude either totally or partially any other [motor vehicle-'or'~ less of -Motdt Yehidesfi‘bm"the‘idper‘atibh’idt‘ this’i"A'Ct;"-3 ' '1 1' ‘i if ‘4‘? ‘ ' £1 ...1 .E {’1 1‘1 -1\.. 1 7 (a) emezm any time. between sunriseand sunset,ahy, premises .:.wh¢;te he: has mute believethat 3 Motor Vehicle1;;keph-.or : , 1 1 1.11, 1.11.. 1(17') rféti‘éir? fli‘e’ ailiver‘of”ahyM’o’tor Vehrcie“ii‘a'tiy puhlic piacé‘ to““stop Inchvéiicic 3116365111: it to hicdmaiii stétionaryso long as may be Rasenably‘ We; 11,- .1: r 11171.1“,3ri», ' ‘ : 1; 1, 2.1: ft? mg -efo: she purpose of satisfying himself that thetaxinrespect of such vehicie habeenpud. 11,-;111111 ,. _. 1 l4. Pgnlfiw for non-payment oftaxes improperdeclarationandohhtrnction -.:-- .V “‘6'?“ 1 1, 1 - 1 _ . ... 1... .N. ,1 .1 .1 11.1.. . .. .1111. M ...1.1...1 1..» .11.. (a): uses or keeps for use a motor vehicle without having paid the tax or additional tax in respect of such vehicle,or - 1: 1V fr: 1:5..5- ‘ ‘ 3'2 1;; (h) delivers a declaration or additiohal declaration wherein the particulars required by orunder this Actto hetherein set forth arenot fully and truly stated, or . f-{A{‘-— (c) ohstrucisany oflieer referied to in Secti‘oh 13 in the exercise of his powers under that Section. ?shall lie?! pmshable with fine which may extend to a sum equal to the annual taxpayabl'e,and in the event of suchperson having been previously Qnymeq of_31139113121108 under this Act or”.any Rule made. thereunder, 1With finesw‘m‘msgyextend to a sum equalto twice the annual taxpayable in respect of: such vehicle arid the amount of‘ tax due .(if any) shahalso he recoverecfi . . mfifisdfimh P'enflti’eszl—m . .1 ..._ . 1x11 .11 i -1. 2:1. ,_,1,--_- ,1, Whoever 09111333?th any of the provisiohs of this Act or any rules made thereuhder shall, if no other penalty is elsewhere provided in this Act for such contravention, be punishable with a fine which may extend to Rupees fifty in mat:fiéf: m wheeler?vehicles, Rupeesone?hundredin, réspect’fi-hght vehicles. kn‘peies tW‘hlmdiedfiIitcs‘pect of.mediumvehicles and Rupees five, hundred- m Ziespect ofhéhvy \gehides.ands; inthe event ofasuchpersongghavingbefimprdwivously 'ea‘nvi'cted‘r’efll'aa offence under this"+2101- ~01‘ underany: ruies:made.'thereunder with tine which mayextend to Rupees ohe hundred, RiupeCSftwo.’ hundred. Rupees» five hundred and Rupees one thousand respectively. 1;. . 1111 1,1; 1111111 possessionor_controi of motor vehicles—" '1 (1) st-1the tax leviable in respect of any motorvehicle remainsunpaidby any. person Liable for payment thereof and. such person.bcfiore having paidthe taxhas, tgansfergizedf the ownership of ,sueh_1yel}icle or11has,.,ceased. .to- 116-13? I possession or control of such vehicle. the person to whomr the: ownership of Ithe vehicle has been transferred or the person who has possession or control of tsuch vehicle shall be liable to pay the said 'tax to the taxation authority._ , \(2) Nothing eontained in this section shall be deemed to affect theliability to pay the said' tax of the person who has transferred the ownershipor ceased to be if: possession or control of such vehicle. ' ' ' ,. 17. Eflect of payment of tax in other States with respect to mbtor vehiclesbrought into Manipur :—Where in respect of a motor vehicle the tax payable (i) no tax under this Act shall‘ be payable in respect of that motor' vehicle ; ’and‘ ' v (ii) the token issued in the State in respect of that motor vehicle shallbe deemed to be a token issued under this Act, for such period or for a period of twelve months from the date on Whichthe motor vehicle is brought into 'Mam'pur, whichever is shorter ; “Providedeth’at the registefedhb'wner or the person having possession or control‘of the: motor; Yeh‘iele complies with the provisions of sub-sectioa (1) ofSection 4 V ' ' ' ' '7 " sUch tax, including such penalty as he may deem fit, as it were an arrear ofland revenue. ' ' ’t , 19. Appealz—Any person aggrieved by an order relating to the assessment,imposition or recovery of tax, may within a period of thirty days from the dateof such order prefer an appeal to the appellate authority referred to in:Section 2(a). Every order in appeal passed by the appellate authority underthis section shall be final subject to the power of revision to be exericisedby, the higher courts. ' , The "liability of person to pay the tax shall not be questioned or determinedin any means: nor by any authority other than'is provided in this Act or inrules made thereunder and no prosecution, suit other prOceeding shall 11':against any ofliccf of the Government for anything in good faith done orintended to be done under this Act. 79 21.01111ng of offences —-w1'1m" any person is accused 61‘ a1: ofiexme finéei iectiOn 15, 11 511311 be 121111111 for 111111 to pay 10the prescribed oficer, by way of composiiion 1dr such offencea sum of‘ money het exceeding" a amount is may be p1e§c11bed tegether with the amohht ‘01'tax, 1? any, ihich may be due 110111 111111311611 composition shah have the Efl‘e‘c’f 15f2111 “acquittal , and 'no further proceeding shall be taken sgaih‘st such person 111 aspect of .é ofl’eiiee. ’ 1 22. Cognizance of Ofienceg—No court inferior to that 01 a Magistrate of the first class 01 specialiy empb‘we'red in this behalf by the Government shall try uy Ofi'ence punishable utidcr this 'Act. 23.1»01111 io hiaké rates:—(1) The GoVerhiheht méy (Suhj‘ec‘t t6 the cOndition of previous publication) make rifles for Carrying 11116 efihc‘t t‘hé 1511115635; of this Act; (2) In partihuia'r and 'withoiit prejudice to the geiieraiity ‘01" the foregoing power, the Government may make rules for all or any of the following purposes; that is to say-;‘—'~ (3.) pteicrihihg the manher and the 101111 in. which and the authority t6 Which applications 1‘01- to keh under this 'act shall be presented; (b) prescrihing the fofin 01‘ any certificate, deciaratioh token notice or reCeipt, and the particulars to be stated therein, and the manner of exhibiting e "teken on a motor vehie1e; (c) prescribing the manner in which, and the fees on payment of which tekens granted under this Act may be transferred; (d) prescribing generaliy the authorities by whom and the manner in which any duties in respect of or incidental to the car1yingi11to efi‘ect of the prov1sxons ’of this Ac’t inay be perfumed; (e) réguianag the 1116111911 of asSesSment,payme11t and recovery of the tax; (1‘) tegul'ati‘r‘ig the mariner 111 which exemption from and remissions and refunds ‘of the tax may be claimed and grahtéd, and the extent to which exeinptioii from liability to the t'ax may be chimed in respect of any motoi' vehicle bfohght into 21nd usedin Mahi'pi‘ir by a person viSiting or making a tehn‘porar'y ‘stay in Mahipur; (g)‘ reguiatihg the manna? in which appEais may be instituted and heard ; 311d I (11) any other matter which is to be or may bepreseiibed.» (3) A11 ruies made under this Act shall as soon as may be, after they are made, he laid before the Legislature, while it is in sessi’on, 1211‘ h tét’zli period of not less than thirty days which may be comprised in 0113 fissfiin 31- in two 01 more successive sessions “end; shall uniess tome iater dateis appointee, take efl‘ect from the date of their publication in the Ofiicial Gazette, subject 10 to such modifications or annulments as the Legislature may agree to make,however any such modificatiOn or annulment shall be without prejudice tothe validity of anything previously d‘e'ne thereunder. 1’24. Power to remove difficulties :—(1) If difficulty arises in giving effect Vto the provisions bf this Act, the State Government may, by order publishedin the Oflicial Gazette, make such provisions, not inconsistent with the provisionsof this Act as appear to it to be necessary or expedient for removing the‘difficulty : Provided that no such order shall be made after the expiry of‘a period of!one year from the date of commencement of this Act. (2) Every order made under this Section shall, as soon as may be after itis made, be laid before the Assembly. 25. Repeal and saving :~ (1) The Assam Motor Vehicles Taxation Act,1936 (Assam Act IX 01’1936) in its application to the State of Manipur is herebyrepealed : ‘ Pfovided that the time repeal shail not effect the previous operation of theAct to repeal and anything done or action taken or deemed to have been doneor taken (including any appointment or delegation made a publication orother document flied, certificate of registration granted, agreements executed,notification, order, direction or notice issued, regulation, form or bye‘lawsframed, ruie made or deemed to be made or proceeding instituted before anyOfficer. authority or persons, by or under the provisions of this act, and shall,in, so far as it is not inconsistant with the provisions of this act, and shallCentinue in force unless and untii Superseded by anything done or any actiontaken under the act. (2) Accordingly, aii Motor vehicies registered or deemed to be registeredunder the Act repealed, the registration of which is in force at the commence-ment of this Act, shall on such commencement be deemed to be registered underthis Act, and all proceeding pending immediately before commencement of thisact before any officer, authority orperson under the provisions of the repealedact shall stand transferred, where necessary, to the concerned ofiicers orauthority under this act and if no such officer, authority or person as the StateGovt. may designate and shall be continued and disposed of before such officer,authority or person in accordance with the previsions of this act. (3) Any reference to the Act repealed or to any, provisions thereof or toany ofiicer, authority or person entrusted with any functions thereunder,shniibe censtrued, where necessary as a reference to: this Act, and the correspondingofficers, authority or person, as the case may be, shall have and exercise the'function under the repealed act or under the instrument» o'r document. “FIRST SCHEDULE” - [See Section 3(1) ] PART—A VEHICLES PLYING NOT FOR HIRE OR REWARD Article Description of Vehicle Annual Tax Quarterly Tax No. (Rs) (Rs.) , 1 2 3 4 ' Group A—Motor Vehicles Fitted solely with pneumatic tyres I. 7' Motor cycles and tricycles (including moto; scooters & cycles with attachment for propelling the same by mechanical powers] two wheeler & three wheeler) (a) Motor Cycle 0r Scooters not exceeding 90 kilograms in unladen weight 60 ' t 15 (b) Motor Cycle or Scooters exceeding 90 kilograms in unladen weight 100 ' ' 25 (c) Tricycle/Three wheeler vehicles 120 ' ‘ 30 -(d) Motor Vehicle specified in (c) or (d) The rate specified in (c) or above used for drawing trailer or side (d) above+Rs. 40/- annually car. or (Rs. 10/.- quarterly). , ‘11. Motor Vehicle (adapted and used for 40 10 invalids) the registered unladen weight of ‘ which does not exceed three hundred kilo- grams. ‘III. Motor vehicles constructed and used for conveyance of passengers and light personal luggage the registered unladen weight of' which— (a) does not exceed one thousand kgs. 260 65 \b) exceeds one thousand but does not exceed one thousand five hundred kgs. 320 80 (c) exceeds one thousand five hundred kgs. , but not exceeding two thousand kgs. 400 100 (d) above 2000 kgs. The amount specified in (c) above + Rs. 260 for 1000 kgs. , or part thereof for the wt. in , . _ excess of 2000 kgs. IV. Additionaltaxpayable in respect of above vehicles ‘ refered to the Article-III above of this schedule used for drawing trailers. VI. 12 (a) for each trailer the f‘héfiter‘ed Uniadéh Wt. of which does not exceed 1 'tb‘rine; (b) for each trailer the registered pnladen wt. exceeds 1 tonne pgpviie‘d‘that 2 or niofe, . vemcles .fshall fpfijotflh‘egmeii‘aifiegbl‘e udder t k in resp’éct of the same trailefé. hix" atti'cie Motor Vehicles usbd for Transport or haulage of goods or material‘s, the registered laden wt. 0." which :— (53 (b) (c) (d) (e) (f) 1%) (h) .(i) (1) (k) (1) (111‘) '(fi) (0) (p) (q) (r) (S) (t) Eib‘éé fiat excé'éd _1 tonne. exceeds 1 tonne hht not exceed 1.5 ionhe. exceeds 1.5 tonne but not exc$d 2 tonne. exceeds 2 tonne but not exceed 2.5 tonne. exceeds 2.5 tonne but not exceed 3 tofifie. exceeds 3 tonne but not exceed 3.5 tonne. exceeds 3.5 tonne but n'ot exceed 4 tone. exceeds 4 tohne but not exceed 4.5 tcnne. exceeds 4.5 tonne but not eiceea 5 tonhe. exceeds 5 tonne but not exceed 5.5 tcnne exceeds 5.5 tohne but not exceed 6 tonne. ei‘cceas 6 tonhe but not exceed 6.5 tohhe. fieé’d‘s 6:5 t’o‘nfie‘ but not exceed 7 tonne. exceeds 7 tonne but not exceed 7.5 tonne. exceeds 7.5 tonne but not exceed 8 tone. exceeds 8 tonne but not exceed 8.5 tonne. exceeds 8.5 tonne but not exceed 9 tcnne. ezceeds9 tonne but not exmd 9.5 tonne. 120 45: 400 101) 51"?“ 1311 7’21) 180 880 220 1115.1) 260 12611 300' ' 1360 340 1520 380 1681) 3120: 1840 i160 2006 500 2161') $40 23:0 1580' 2430 620 2610 660 ’ 2300 700 2960 740 3120 780 3281) 3120exceeds 9.5 tonne but not exceed i0 'té‘rifi'e. above 10 tonne Additional tax p’ayble in respect bf vehicle refered to in Article. ng this scheduled and used for drawing trailers. ‘ . (a) for eachitiéiler ‘the registered laden Wt. of which flddes‘ not exceed 2 tonne. _ ~ 7 (b) for each trailer the‘ registered laden wt. of which ex'c‘ee'ds 2 t’oh'n'e. Provided that tWO or more vehicles shall not be chargeable under this item in respect of the same trailer. The rate specified in .15) above- plhs fliia'éé‘s’ thr‘e‘é himdféd and twenty for every 11111111101191 one 'téh'r'fe '1)? fifths thei‘é’éf 0196: and. above ten tonne. 360 91) 600 , 150 13 VII. Tractors : (a) not exceeding 2 tonne in laden weight. 80 20 (b) exceeding 2 tonne but not exceeds 160 ‘ 404 tonne in laden weight. (c) exceeding 4 tonne in unladen wt. 300 75 VIII. Mechanical Crane mounted on Mo- tor Vehicles. (a) not exceeding 3 tonne in unladen 100 25 wt. (b) exceeding 3 tonne but not excee- 200 50ding 5 tonne in unladen wt. (c) exceeding 5 tonne in unladen wt. 300 75 Group B Motor vehicles other than those fitted solely with pneumatic tyres. 50 9; higher tax shall be leviable on any Motor Vehicle authorised to be fitted With solid or semi- solid tyres. PART—B VEHICLES PLYING FOR HIRE OR REWARD GROUP~A Motor Vehicles fitted with pneumatic tyres IXl. Motor Vehicles plying for hire or reward for the conveyence of passengers and light personal luggage of passenger under this Article: Road Tax Permit Fee Annual Qtr Annual Qtr (21) Licence to carry in all not more than 100 25 100 25two (excluding driver) ‘ (b) Licence to carry in all more than 200 50]two but not more than four passengers 1(excluding driver and conductor) | l l (c) Licence ,to carry in all more than four 300 75but not more than six passengers (excln- 'ding driver and conductor) , I (d) Licence to carry in all more than six 400 125 l;but ' not‘ more than eight passengers ‘(excluding driver and conductor) (e) (f) (g) 14 Licence to carry in all more than eight but not more than twelve passengers (excluding driver and conductor) Licence to carry in all more than twelve but not more than sixteen passengers (excluding driver and conductor) Licence to carry in all more than sixteen 600 1501 l l .600 1501 400101 l l 1000 2501 passengers (excluding driver and conductor) X. Motor Vehicles used for carriage of school XI. children and stafi” on contract basis/part-time basis [e.g. Maruti Vans] Vehicles authorised to ply partly for the conveyance of passengers and their personal luggage and partly for the conveyance of goods; l 1 The rates specified in (fl above plus Rupeet eighty ‘fUI‘ every addi- 1 tional passenger everj 9102111 or Rs. twentj every quarter) beyond sixteen passengers 7' 340 85 240 611 As per rates specified in IX plus Rupees one hundred per quintal per year. Each passenger is. allowed to carry 100 kgs. of goods. XII. Motor Vehicles (including three wheelers and four wheelers) use for transport or haulage of goods or materials under this Article, the registered laden weight of which does not exceed 1 tonne. exceeds 1 tonne but not. exceeds 1.5 tonne exceeds 1.5 tonne but not exceeds 2 tonne exceeds 2 tonne but not exceeds 2.5 tonne exceeds 2.5 tonne but not eXceeds 3 tonne exceeds 3 tonne but not exceeds 3.5 tonne exceeds 3.5 tonne but not exceeds 4 tonne exceeds 4 tonne but not exceeds 4.5 tonne exceeds 4.5 tonne but not exceeds 5 tonne exceeds 5 tonne but not exceeds 5.5 tonne exceeds 5.5 tonne but not exceeds 6 tonne exceeds 6 tonne but not exceeds 6.5 tonne exceeds 6.5 tonne but not exceeds 7 tonne exceeds 7 tonne but not exceeds 7.5 tonne exceeds 7.5 tonne but not exceeds 8 tonne: exceeds 8 tonne but; th exceeds 8.5 tanne exceeds 8.5 tonne but not exceeds. 9 mime exceeds 9 tonne but not exceeds 9.5 tonne exceeds 9.5 tonne but not exceeds 10 tonne 600 1501300 75 760 1901 1 920 2301 1080. 2701 1240 3101 1400 3501 1560 3901 1720 4301 1880 4701 2040 5101 1 2200 5501360 901 2860 590 r 2520 6301 2680 6701 2840 710-1 3000 7501 3160 7901 3320 8301 3480 8701 15 (t) above 10 tonne XIII. Break down Van used for towing disable vehicles and tower wagon used for main- tenance of over head electric lines XIV. Additional tax payable in respect vaehicles referred to in Article XIH above 01' this schedule and use for drawing trailers : (a) for each ‘trailer the registered laden weight of which does not exceed 2 (two) tonnne. (b) the laden weight exceeds 2 (two) tonne Provided that two or more vehicles shall not be chargeable under this Article in respect of the same trailer. XV. Tractors :— (a) not exceeding two tonne in laden wheight. (b) exceeding two tonne but not exceeding four tonne (c) exceeding four tonne in laden weight The rate specified in (8) above plus Rupees three hundred and twenty for every additional one tonne or parts thereof over and above ten tonne. 800 200 80 20 360 90 100 25 600 150 l00 25 80 201 I 160 40 1 100 25 300 751 XVI. Mechanical crane mounted on Motor Vehicles -——- (a) not exceedingthree tonne (b) exceeding three tonne but not exceeding five tonne (c) exceeding three tonne in laden weight GROUP B XVII. Motor vehicles other than those fitted with, pneumatic tyres. 100 251 200 50 1 100 25 300 751 50% higher tax leviable on ‘any motor vehicle authorised to be fitted with solid or semi-solid tyres. l6 S C H E D U L E — H (See Section 5) A S C H E D U L E O F O N E T I M E T A X F O R T W O W H E E L E R S , T R I C Y C L E S A N D N O N - T R A N S P O R T P E R S O N A L I S E D V E H I C L E S Vehicles other than those plying for hire or reward-cycles including M o t o r Scooters a n d M o t o r Cycles with attachments for propelling the s a m e by m e c h a n i c a l p o w e r s a n d p e r s o n a l i s e d N O n - t r a n s p o r t Vehicles. ' _ _ _ _ _ - M _ _ - _ _ 81. T a x e s to be paid at different stages T w o Wheelers . Tricycle/ Side C a r Light Pesonalised Vehicles Trailer d r a w n b y N o . f r o m the date o f regisration not E x c e e d m g T h r e e or Trailer the W t . E x c e e d s E x c e e d s A b o v e vehicle covered e x c e e d i n g 9 0 k g in w h e e l e r o f t h r e e o f w h i c h l O O O k g 1 5 0 0 k g 2 0 0 0 k g u n d e r this article 9 0 k g in un-ladcn vehicles wheeler does not but not but not for every u n l a d e n wt. or exceed exceeds exceeds addition the wt. does Exceeds wt. ' invalid 1000kgs 1 5 0 0 k g 2 0 0 0 k g of l O O O k g not exceed o n e carriage 1 T o n T o n 1 2 3 4 5 6 7 8’ 9 10 11 12 1. O n e time tax at the time of first registration 675 l 125 1350 4 5 0 2925 3600 4 5 0 0 ( + ) 2 9 2 5 1 125 2 0 2 5 2. If the vehicles is already registered a n d its first registration 634 1057 1268 423 2748 3382 4228 ( + ) 2 7 4 8 1057 1903 is m o r e t h a n 1(011e) y e a r b u t less t h a n 2 yrs. 3. is m o r e than 2 years but less than 3 years 593 988 1186 395 2569 3162 3952 ( + ) 2 5 6 9 988 1778 4. is m o r e than 3 years but less than 4 years 551 918 1102 367 2 3 8 7 2 9 3 8 3672 ( + ) 2 3 8 7 918 1652 5. is more than 4 years but less than 5 years 508 847 1016 339 2202 2710 3383 (+)2202 847 1525 6. is m o r e than 5 years but less than 6 years 465 775 9 3 0 310 2 0 1 5 2 4 8 0 3 1 0 0 ( + ) 2 0 1 5 775 1395 7 - is m o r e than 6 years but less than 7 years 421 702 842 281 4 8 2 5 2 2 4 6 2808 ( + ) 1 8 2 5 702 1264 8. is m o r e t h a n 7 y e a r s b u t less t h a n 8 y e a r s 3 7 7 6 2 7 5 4 2 5 1 1 6 3 3 2 0 1 0 2 5 1 0 ( + ) 1 6 3 3 6 2 8 1 1 3 0 9. is m o r e t h a n 8 y e a r s b u t less t h a n 9 y e a r s 3 3 2 5 5 3 3 6 4 2 2 1 1 4 3 8 1 7 7 0 2 2 4 2 ( + ) 1 4 3 8 5 5 3 9 9 5 10. is m o r e than 9 years but less than 10 years 2 8 6 4 7 7 572 191 1240 1526 1908 ( + 1 2 4 0 477 859' 11. is m o r e than 10 years but less than 11 yrears 2 4 0 400 4 8 0 160 1040 1280 1600 ( + ) 1 0 4 0 400 27", 12. is m o r e than 11 years but less than 12 years 193 322 386 129 837 1030 1288 ( + ) 837 322 5 8 0 13. is m o r e than 12 years but less than 13 years 146 243 2 9 2 9 7 632 778 978 ( + ) 632 243 4 3 7 14. is m o r e t h a n 13 y e a r s b u t less t h a n 14 y e a r s 9 8 1 6 3 1 9 6 6 5 4 2 4 5 2 2 6 5 2 ( + ) 4 2 4 1 6 3 2 9 3 15. is m o r e than 14 years but less than 15 years 60 100 120 4 0 2 6 0 3 2 0 4 0 0 ( + ) 2 6 0 100 180 l7 S C H E D U L E - I I I [See Section 9(2)] S T A T E M E N T I N D I C A T I N G 1 H E S C A L E O F R E F U N D O N O N E T I M E T A X P R O V I S I O N 81. After registration or its renewal if T w o ers Tricycle Side C a r Light Personalis d Vehicles Trailer d r a w n by N o . t h e c a n c e l l a t i o n o f registration n o t E x m c d i n g T h r e e o r Trailer ~ — — — — ~ — — - — ~ — — — — ~ — ~ — — — v e h i c l e c o v e r e d u n - t a k e s p l a c e e x c e e d i n g 9 0 k g s in w h e e l e r o f t h r e e t h e wt. o f E x c e e d s E x c e e d s A b o v e d c r this article 90kgs in unladen vehicles wheeler w h i c h lOOOkgs 15001th 2011011138 — — — — — - u n l a d e n wt. or inva- does not but not but not for every the wt. E x c e e d s wt. lid e x c e e d s e x c e e d s ‘ a d d i t i s n d o e s n o t o n e t o n n e carriage 10001th 2 0 0 0 k g s oi" 1000kg. exceec 1 t o n n e 1 2 3 4 5 6 7 8 9 1 0 11 12 1. W i t h i n 1 y e a r 6 3 4 1 0 5 7 1 2 6 8 4 2 3 2 7 4 8 3 3 8 2 4 2 2 8 ( 1 7 1 2 7 4 8 1 0 5 7 1 9 0 3 2. A f t e r 1 y e a r b u t w i t h i n 2 y e a r s 5 9 3 9 8 8 1 1 8 6 3 9 5 2 5 6 9 3 1 6 2 3 9 5 2 {-1—12569 9 8 8 1 7 7 8 3. After 2 years but within 3 years 551 918 1102 3 6 7 2 3 8 7 2938 3672 ( + ) 2 3 8 7 918 1652 4. A f t e r 3 y e a r s b u t w i t h i n 4 y e a r s 5 0 8 8 4 7 1 0 1 6 3 3 9 2 2 0 2 2 7 1 0 3 3 8 8 + j 2 2 0 2 3 4 7 1 5 2 5 5. A f t e r 4 y e a r s b u t W i t h i n 5 y e a r s 4 6 5 7 7 5 9 3 0 3 1 0 2 0 1 5 2 4 8 0 3 1 0 0 ( 7 5 1 2 0 1 5 7 7 1 3 9 5 6. A f t e r 5 y e a r s b u t W i t h i n 6 y e a r s 4 2 1 7 0 2 8 4 2 2 8 1 1 8 2 5 2 2 4 6 2 8 0 8 ( 1 ) 1 8 2 5 7 0 2 1264- 7. After 6 years but within 7 years 377 628 754 25]. 1633 2 0 1 0 2 5 1 2 (+)11‘133 628 1130 8. A f t e r 7 y e a r s b u t w i t h i n 8 y e a r s 3 3 2 5 5 3 3 6 4 2 2 1 1 4 3 8 1 7 7 0 2 2 1 2 (4 1 1 4 3 8 5 5 3 9 9 5 9. A f t e r 8 y e a r s b u t w i t h i n 9 y e a r s 2 8 6 4 7 7 5 7 2 1 9 1 1 2 4 0 1 5 2 6 1 9 0 8 ( + ) 1 2 4 0 4 7 7 8 5 9 10. A f t e r 9 y e a r s b u t w i t h i n 1 0 y e a r s 2 4 0 4 0 0 4 8 0 1 6 0 1 0 4 0 1 2 8 0 1 6 0 0 ( 1 1 1 0 4 0 4 0 0 7 2 0 11. After 10 years but within 11 years 194 322 3 8 6 12.9 8 3 7 1030 1288 ( 1 1 11.17 3 2 2 5 8 0 12. A115)? 11 y e a r s b u t w i t h i n 1 2 y e a r s 1 4 6 2 4 3 2 9 2 9 7 6 3 2 7 7 8 9 7 2 ( 1 1 0 1 2 2 4 3 4 3 7 13. A f t e r 1 2 y e a r s b u t w i t h i n 13 y e a r s 9 8 1 6 3 1 9 6 6 5 4 2 4 5 2 2 6 5 2 ( l ) 4 2 4 163 2 9 3 14. After 13 years but within 14 years Nil Nil Nil Nil Nil Nil Nil \Nil \ ' Nil Nil SCHEDULE - (See Section 2 8 3). ____________________________________________________________________________ _______ N0. of Services and Purposes‘ Dumand/ _ Appm‘ prtation return 1 2 1—8tate Legislature (Revenue Expenditure) 24C0unci1-of Ministers (Revenue Expenditure) _1--Governor (Revenue Expenditure) 2-Interest Payment & Debt Services (Revenue‘Expenditure) (Other Expenditure) 3---Manipur Public Service Comh1sston (Revenue Expenditure) 3-secretariat (Revenue Expenditure) 4-.LandRevenue- Stamps 0 Registration and DlStF1Ct Administration (Revenue Expenditure) S—Finance Department ,(Revenue EXpendtture) ?(Other Expenétture) 6-Transport (Revenue Expenditure) (Other Expenditure) 7-Police (Revenue Expenditure) (Other Expenditure) 8.00011: Mérks Department vtRevenue Expenditure) _(Other Expenditure) . 9— Information and Publicity (Revenue Expenditure) 10-Educat10n (Revenue Expenditure) (Other Expenditure) 11—Med1ca1.Health and Family Welfare (Revenue Expenditure) 12Munict 01 Administration, Hnusing and U an Development (Revenue Expenditure) (Other Expenditure) 13Labour and Employment (Revenue Expenditure) l4Deve1dpment of Triba1 and Backward Classes (Revenue Expenditure) (0thér Expenditure) 12297.55. Sums Voted 2.60.93.000 60.00.000 "57.43.40.000 ' 9.47.04.000 29.22:96,000 -24.00_000 89.19. 60.00. 000 000 61.29424. 94.00. 000 000 29.13.96. 48.66.60. 000 1.01.52.000 000 15.01.000 25.44.21.000 2. 72 48.000 1 8800.000 -1,67.97.000 ‘21L92.65.000 20,00,000 ’1’ 000 - not exceeding Charged Total 3 R5. R5. 3.25.000 2.64.18 000 —- 60.00.000 73,19,000 73,19,000 53.86.17.000 53.86 17.000 114.96.34.000114,96,34,000 40.24.0001 40 24 000 7.43.40.000 9.47.04.000 2.000 29.22.98.000 24,00,000 89.19.000 60,00,000 61.29.24.000 94.00.000 6.46.000 29.20.42.000 48.66.60.000 1.01.52.000 122.97.65.000 15.01.000 25.44.21.000 2.72.48.000 1.88.00.000 1.67.97.000 21.92.65.000 20,00,000 15-Food and C1v11 Supp11es (Revenue Expend1ture) (Other Expend1ture) 16—Co-operat1on (Revenue Expenditure) (Other Expend1ture) 17—Agr1cu1ture (Revenue1Expend1ture) (Other Expend1ture) 18«An1ma1 Husbandry and Veter1nary 1nc1ud1ng Dairy Farm1ng (Revenue Expend1ture) 19‘Forestry and 5011 Conservation (Revenue Expend1ture) ZO-Community Deve1opment and ANP.IRDP and NREP (Revenue Expenditure) 21—Industries and Heights & Measures Departlent (Reveme Ewenciture) (3ther Expefiditure) ZZ-Fmtfiic Hea'th Engineering (awaxn Eqnmfizm?) :3.her Expena1ture) EE—Fauer {Revenue Expenciture) (3ther Expend1ture) 24-Végi1ance Department (Revenue Expend1ture) ZS-Youth Affa1rs and Sports Department (Revenue Expend1ture) 26-Adn1n15trat1on of Just1ce (Revenue Expenditure) 27-E1ect1on (Revenue Expend1ture) 28-State Excise (Revenue Expend1ture) 29-Sa1es Tax. Other Taxes/Dut1es on Commod1t1es and Serv1ces (Revenue Expenddture) 30-Genera1 Ecohom1c Serv1ces and P1ann1ng (Revenue Expend1ture) 31-F1re Protect1on and Contro1 (RevenuejExpenditure) 32-Ja11s (Revenue Expend1ture) (Other Expend1ture) 33—Home Guards (Revenue Expenditure) 3.68.33.000 29,99,000 11.27.65.000 1,70,03,000 10.37.39.000 12.20.24.000 12.90.49.000 10.99.14.000 19.19.40.000 41.53.33.000 41.31.00.000 30,58,000 5.49.74.000 2.02.01.000 86.13.000 2.30.53.000 71,59,000 4.07.07.000 1.04.32.000 2.14.94J000 31,00,000 1.81.87.000 I 3.68.33.000 29.99.000 11.27.65.000 1.70.03.000 10.37.39.000 12.20.24.000 12 90 49.000 . 9.99.24.000 44.46.000 10.90.14.000 19.19.40.000 41.53.33.000 41.31.00.000~ 30.58.000‘ 5.49.74.000 2.02.01.000 86,13,000 2.30.53.000 71.59.000 4.07.07.000 '1.04.32.000 2.14.94.000 31.00.000 1.81.37.000m