The Manipur Passengers and Goods Taxation Act, 1977

.; -—\ ! ActNo.. ..g; . 7 .7 Date of Assent...:.-. .,. ... Da‘e 0f PUDuc munrivr‘r 3W THE MANIPUR ?ASSENGERS AND GOODS TAXATION 43kg}: 1977 (As passed by the 152311119? Assembly, Manipur on 24-.10-77) Am 131% ”i" ' :0 provide for the levy of a tax 011 passengers and goods carried by road in motor vehicles,or on inland waterways by boats. 'WHEBEAS it is eXpedient _to provide for the levy of preamble, a tax on passengers and goods carried by road 01.011 inland wajcer-ways. - BB it enacted by the Legislature of Manipur in the Twenty—Eighth Year of the Republic of India as follows :— 1. (1) This Act may be called the Manipur Passengers and Goods Taxation Act, 1977.; (2) It extends _to the whole of the State of Manipur. Short titlef (3) It shall come into force 011 such date as the 23%;??? State Government may, by notification in the Manipur mem. Gazette, _ appoint. . x ' _ ‘2. In this Act, unless there is anything repugnant in iDefinjtjons_ the subject or context— (1) “Boat” means a Vessel or water-craft propelled or pulled or towed by hand or steam or other mechanical power or any other device used or adaptsad to be used for the carriage of passengers or goods for hire or reward. (2) _“Business” means the business of carriage of passengers or goods in a taxable vehicie. (3) “Commissioner” means Commissioner appointed under Section 7. ' , (4) “Fare” includes freight and any sum payable for. a season ticket or for the hire of a taxable vehicles; (5), “Goods” include]livestock and anything carried in a , (taxable vehicle but does not include— (1') living persons; ~ ' (ii) person] luggage of passengers travelling 1'11 ' such vehicle When it is not charged; (iii) Equipments ordinarily used with such vehicle; (11?) Mineral and mineral ores; and I (v) Petroleum products; “ 2 16) “Highcourt” means High Court as defined in -, , §hc;:,153\1'0_.¥th§ Ea—vstern; gagea§,.v . »§Re9§ga,nisa (7): tifOWnerifa-meaiisi "£31.13 “ ‘ahd ‘i'nc‘lu‘dé‘s‘J" " ‘ e1}- qf; ta .7 ..gaxahLeL: vehigle . ' 1:3 ._ ”'9 (a) the holder of a ?Permit, if any, granted 11, nder the provisions 6 any law for the time being in force to ..‘ply‘i such vehicle within the territorial limits of“ the State; or“ 3 1:) := :1‘ “ ' :10» any ‘91.:c‘2son .111111111111111c; 11,. ' " shch Vehieie; "Oi“ " ‘ ’ " ng i115?! ‘A 1.1 W} (9) any .pjexsgg_I§SpQQl§ibiq1‘1€0r.; the management 14;» 0:? 1119~111911¥19§§xor9311161153.») ~ (d) ariy State Transbou Undert-aking‘ias" 115511511 2-1:; -. .. in‘Segtion 68A 5.1011” the Act 3:95:49319 123410101: ' f z'Vehic}e_§A9t;;..19é«39-‘- _ “7(8) .f‘MotquehicksK linegughgwpublic’ service vehicle '91? 2'1 "trafisbort' vehigi‘e" eW,_ ed by: a‘ pubfig carrieg, including a trailex‘ ‘Whefi“atta¢héd" to "a'iijf' sfi'cfi .'1’:’;:;1-.. ,_ vehicle, jgwithing._thepmeaning1ef ?the, :Motjm Vehicle Act, 1939 a11_d_111c1udee 7a Rriyete egfriefi ,‘ 5 (9) =. “Passe11ger” 1' means ahy 1111;115th ;tféwe11iu'é “ai’nia ' taxable vehicle, but does not includean remplkoyeg-fij .; 1‘3. the owner travelling in the boqafide disphagge of his dutiesijn' confiect’i‘od' 'w1th sue_h":yehié‘.e~,:f01f :3! Public Servant traVelling'Tdr-the" performatice" .his duties under this Act; 3 - 1 _~. '* »- (10) "Prescribed” means p‘re‘s'ci-ibegi by 11111:: mhde under ’1 this’Actij" ' "I ‘ (i1) "‘State Government”. mican’sithe Stagéovemment _: of Mampp‘r; _ _ . _ ‘ ,\, (12) ‘fTaxabléVehiele”.;means ‘;eithe1: fa; boatcor Enotor : _ve_hieie9r_both. ; . Levy of Tax. 3. (1) There shall be levied charged a_nd paid to the State Government. a: tax . on an fares) 11nd fre1ghtsiu1-ggpect of .1111, passengers? and "‘g’udds. cairied in a. ‘ tzixéble‘vehicle at the 'i'ate' of 1511‘ paise”"per rupee, value "bf”the fare suh§eet.'xtoz the :‘minimuinv‘of sfive’ .pai'se": i'n; anyi"basée",fz the amount of taxbeinig :ro‘zunded" tenth: dextzhighet whole paise. Provided that the State. Government may, by hatification ' .in the Official gazette” exemgt3=an‘y item; Qtvitengs, of Food 'S‘tufl's or other es_sentigfl‘; commodities-fliromf p‘ayment of 513011 tax F01: a specific period. ", . Eipiandtiqfiz—(i) When gassehgers o‘r goods 11,11): carried m a taxabie Vehicle” 'a‘nd "xro‘fare’" ’oi-“fr‘e‘ight “has been ,, "I “WA“? Aendlfi! Chargéda the tax» shall . be »-.levied:- anal; paid; as..1i£ such: ga§§enget$ _, [01'- . goods” were carried». at. _.t'11,e.. 1191:1115! .i'atez- prevalent on the route. ' ' ‘. .r':-%:(.fi)‘=:i Where any, fare. to? gtfi-eightv js: charged? or paid 111;.11111112: snm'hopjaceotmt ..of .3 .seasonu'ticket or_ as ..subs: cgptiqg, orb epntributjqnifor}any;.privilege, tight ' ozgfae‘ili ‘. whiqhsz combined3;with thegigight 9f ,zypassengerléfigoog; being carried in a taxable ‘vehicle without any furthex paymehfi or at a reduced charge, the tax shall be levied on' ‘the' amount of such lump sum or on Stichr amomt as appears - to the prescribed authority to be fair and equitable. .. (2) Where passengers ,or goods ate,-ea1:1:ied-;in a_taxabie vehicle from. any. place outside the State‘to any place within the _'$_tate 911110111 ariy Eplace--*"wi-'thi11’-fthe ’State to afiy'blac'e Outside the State, ffié‘ta’xfshafl' ‘bé‘fipayable in respect of the distance covered within'itlie :State at the rate; laid flown in Sub-Seetion .(1) aqd_,sha1,l, be.-~calculated on,-such._.am.ount, as' distance: cgvered in’ the State "beats; tbs the total distance of; the journey, , . 4. _ The tax shall be paid by theowner to 1515"“51115 Government in the prescribed manner ‘; '- . Previded that inthe caSe 15mm}; ”fable. vehicle, the State G0vernment may aceept a lump sum in lieu 'of the tax chargeable Ion fare in the manner prescribed. w 5.1 Save -as.otherwi-se provided byfihis Act, noiowner shall allow a passenger to travel, or goods to be carried in a: taxable: vehicle unless. a ticket or receipt, as: the case may be is issued. by him in the prescribed form to-rde‘h‘ote that the tax has been paid. . ; . W » 1- -- , Explanation .-—11 a journey begins qut'side’“ 111; State; the tax shall, become chargeable oinpentry into the Sthte in the prescribed mahncr. . ' I ” 1 " 6.‘ (1)" An'owner'may be required to keep such'acebu-nté and to submit such returns at such intervals and to $1163 authority as may be prescribed, ' y (2) If any owner fails, without any reasbnable cails‘fe'; to Submit any return or pay the tax due accordihgfisfieh return within fifteen days of the due date, the assessing authority may direct that shch owner shall; by way. of penalty, pay, in addition to the amout'xt yof ~tax payable by him, a .sum not exceedng five hundred nupeéifor cacti day of the period during» which the. default continues}, - .131 ,Any penalty imposed iuhder'XSubI-Section (211111111 bevrwithout prejudice to any punishment. that. may, be imposed underthe provision Qf;Secti9g-;,22.. " ' " 31(4); If,_ the presqribcd; ddthqfityts satisfiedfihat- the tax’has not been Correctly levied,"‘cha‘1‘gcd ahd --piid,~h‘e Method of cofleeti‘tm'. i, . 51111121161151. payment cf tax. Keeping of accounts and submiSo sion of returns. 4 may, after giving the owner a reasonable opportunity of being heard, pioceed to levy the amount of tax due and' ‘ recover the same. Taxing and other autho- tines. Taxing au- thorities is a public servant. Penalty for non-payment of tax. _ 7. (i) The State Government may, by notification 1n the_ Manipur Gazette appoint the following oflieers and authorities for carrying out the purposes of this Act and' may define the local area in which they shall exercise jurisdiction :— . (a) Commissioner, (b) Appellate Authority, (0) Revisional Authority, and (d) such other oflicex1 or authority as may be necessary to assist the Commissioner or other authority. . (2) The [officers and authorities appointed under Sub- Section (1) shall exercise such powers as may be conferred, and perform such duties as may be required by or under} this Act. 8. All persons appointed under Section 7 shall be: deemed to be public servants within the meaning of Section 21 of Indian Penal Code, 1860. 9. If the Commissioner is satisfied that any oWner is liable to pay tax under the provisions of this Act in respect of any period but has failed to pay the tax or any owner has allowed any passenger to travel without a ticket or goods to be carried in ataxable vehicle without issuing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable opportunity 'of being heard, assess 'the amount of tax, if any, due from the owner, and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceeding one thousand I . rupees. Exemption. Supply of time table and table of fares. Provided that no penalty under this Section shall be imposed in respect of the same facts on which prosecution under this Aet has been instituted. 10. The State Government may, by general or special order and subject to specific conditions,if any, exempt, in the public interest, any owner or‘olass 01' owners ora particular person or persons or classes of persons from the . operation of. all or any the provisions of this Act. 11. An owner shall, in the prescribed manner, furnish to the prescribed authority a table of fares and freights and a table regulating timings of arrival and departure of agtaxable vehicle and such othex: particulars as the pres— cribedlauthority may by order, from time to time, require. Jalofl’SS 5 12. Any arrear of tax or penalty imposed under this Act shat! be recoverable as an arrear of land revenue. 13. Where an owner dies before payment of the tax due under this Act, his executor, administrator or other legal representative shall be liable to pay, out of the estate of the deceased to the extent to which itis capable of meeting the charge. 14. Where the business carried on by a {hm or an association of persons, other than a Company as defined in. the Companies Act, 1956 and in respect of which tax is due under this Act, is discontinued or the associati-On dt‘ persons is dissolved, the tax shall be levied upon and recovered from, jointly and severally, every'person who at the time of such discontinuance 0r dissolution Was a partner of such firm or member of such association; and all the .provision of this Act shall apply accordingly. 15. The prescribed authority may enter and inspect any place ordinarily used by the owner for anchoring a hqat or garaging a motor vehicle or keeping accounts of his business of the purpose of seeing or verifying whether the provisions of this Act or the rules framed thereunder are being complied with and countersign any documents during the ecurse of such inspection. (15A. If the prescribed authority has reason to suspect that any owner is attempting to evade payment of any tax under the Act, he may, for reasons to be .recorded in writing, seize such accounts, registers, tickets books, receipt books or documents of the owner as may be necessary for the purpose of the Act, and shall grant a receipt to the owner of the same.) ' 16. (1) If the State Government Considers it necessary that with a view to prevent or check evasion oftax under this Act it is necessary so to do, it may by notification in the Otficial Gazette, direct the Setting up of a check post or the erection of a barrier, or both, at such pluce or places as may be notified. '(2) At every check post or barrier mentioned in subsection (1), or at any other place when so required by the prescribed authority, the owner shall cause a taxable vehicle to step and remain stationary in order to enable the said authority to carry out any duty imposed by or under this Act and the said authority may fox doing so acute: and travel in Such vehicie. 17. No taxable vehicle shalt be plied in the State— (a)- in case any tax or penaity payable in respect thereof remains unpaid for more than fifteen days, until such tax or penalty is paid, or (b) in case the returns required by section 6 have not been submitted, until the returns are submitted; Recovery of' arrear tax. Tax of de- msed paya— ble by re- presentative. Liabilityin case of dis- continued firm or association- Power of » entry and Inspection. Seizure of books of account’s. Erection of Check posts, Restrictinn cm the use pf’ taxable vehi- cles in centm'm cases. ‘ Appeal~ to the presei’i- bed authoritv Revision by Taxation Ofiicer. ox Provided that the prescribed authority may, .f the owner prOVes to its satisfaction that the failure to submit the returns referred to in Clause(b) was not deliberate, exempt such vehicles from the operation of this sectien. 18. (l) Any owner objecting to an order passed under this Act may, within thirty days from the date of the service of such OldCr, appeal to the prescribed authority against Such order; Provided that, this rerioc' may be extended by the prescribed authoflty fox good and sufficient reasons to be recorded in writing; Provided also that no appeal shall be entertained by such authority Unless it is satisfied that the anount of tax assessed or penalty imposed has been paid; Provided further that such authority if satisfied that an owner is unable to pay the tax assessed, may, for reasons to be recorded in writing, entertain an appeal without such tax having been paid. (2) 1n disposing of an appeal under sub~Section (l) the appellate authority may-— (a) confirm, reduce, enhance or annual the assessment, or (b) set aside the assessment and dii'ectai‘iesh assess— merit after such enquiry as may be ordered, or (c) confirm. reduce or annual the order of penalty. (3) The order of the appellate authority shall be finai except as provided in section 19 and section 20. 19. (l) The Commissioner may call for and examine the record ot‘ any proceeding under this Act, and it he considers that any order passed therein by any authoiity other than that appointed under sub-section (2) of Section 7, is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the owner an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass orders thereon as the Circumstances of the case justify, including anorder enhancing or modifying the assessment, or cancelling the assessment and directing a Fresh assessment. (2) In the case of any order other than an order to which sub-section (1) applies passed by any authority other, than the Commissioner, he may, either of his own motion or on a petition by the owner for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such‘enqniry to be made, and subject to the pro— visions of this Act, may pass order thereon, not being an order prejudicial to the owner, asihe thinks fit. 7 (3) In the case of petition for revision ,under sub- section (2) by an owner, the petition shall be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise came to knew of it, Whichever is earlier; Provided that the Commissioner before whom the petition is filed may admit it after the expiration of the period of ninety days if he 'is satisfied that for reasons beyond the control of the petitioner or for any other} sufiiciem cause, it couid not be flied within time. (4) The Commissioner shall not revise any order under this Secticn-fin the foliowing cases :— (a) where anappeaiagainst the orderiies under section . 18v or 20 but has not been made and the time Within which such appeal may be made has not expired 0! in the case of an apreal t0 the appeliate authority, the owner has not waived his right of appeal; or (b) where the Order is pending on appeal under ' Section 18; or (c) where the order has been made the subject of an appeal to the appellate authority. Explanation :—An order by the Commissioner declining to interfere shah, for the purposes of this seetion, be deemed not to be an order prejudicxai to an owner. ‘ 20. (1) Any owner objecting to an order passed in appeal under section 18 or paSSed in revision under sub- section (1) of section 19 may'appea} to the appellate authority within sixty days of the date on which such order, is communicated to him. (2) The appellate authority may admit an appeal after the expiration of sixty days referred to in sub-Section (1) if it is satisfied that for reasons beyond the control of the appeiiant or for any other suificient cause it could not be filed within time. (3) An appeai to the appeiiate authority shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty live rupees. (4)' The Appellate Authority may; after giVing the owner an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the owner and to the Commissioner. 21. (1) Within sixty days from the date of service of tiny order under section 20, the owner may, by petition ‘ in writing require the appellate authority to refer to the High Court any question of law arising out of such order of the appellate authority or the appellate authority make Appea], Reference. 8 such reference out of its own motion. Where the petition ‘_is made by an owner, it shail be accompanied by a fee of one hundred rupees. ‘ , 62) Within sixty days of the receipt of the petition under sub—section (1), the appellate authority shah, subject to the provisions in sub-section (3), draw up, after such hearing and enquiry as may be considered necessary, a statement of the case and refer it with its opinion thereon to the High Court. (3) The appe11ate authority may reject the application under sub—section (1) and refuse to state the case on the ound that it is time—barred or otherwise incompetent, or that no question of law arises and the applicant may, within thirty days of such refusal withdraw the application amt if he does so, the fee paid shall be refunded. 4) Where the application under sub-section (1) is Iejeeted on the ground that no question of law arises and where no action is taken by the applicant under sub- section (3), he may, within ninety days from the date of such rejection, appiy to the High Court against the order rejecting the application, and if, upon receipt of such an appiication, the High Court is not satisfied with the correct- ness of the decision, it may require the Revenue Tribunal to state the case and refer it and, on receipt of any such requisition, the appellate authority sha11 state and refer the case accordingly. (5) Where the application under sub—scction (1) is rejected on the ground that it is time—barred and where no action is taken by the applicant under sub—section (3), he may, within ninety days of the date of such rejection, apply to the High Court against the order rejecting the appiieation and if, upon receipt of such an application, the High Court is not satisfied with the correctness of the decision, it may require the appellate authority to treat the application under sub-section (1) as made within time. (6) Where the High Court is not satisfied that the statement in a case referred under this section is Sufficient to enable it to‘ determine the questions of law raised thereby, it may refer the case back to the appellate authority to make such additions thereto or such aiterations therein as may be directed and the appeiiate authority shall thereupon comply with the directions and re-submit the case accordingly. (7) The High Court upon hearing of any such case shah decide the quefition of law raiSed thereby, and shall fiehver its judgement thereon containing the grounds on Which such decision” is based, and shall send to the appellate authority a copy of such judgement under the seat of the High Court and signature of the Registrar, "and the appellate authority shalt, on receipt of the copy ofithe judgement, order disposal of the case accordingty. 9 (8) Where a reference is made on the application of an owner, the costs shall be in the discretion of the High Court. (9) Notwithstanding that a reference has been made under this section to the High Court, payment of tax shall not be stayed pending disposal of such referenCe; but where the amount of tax is reduced as the result of the reference, the excess shall be refunded in accordance With the provisions of this Act. (1'0) Section 5 of the Indian Limitation Act, 1963 shah apply to an application to the High Court by an owner under this section. . 22. (1) Whoever :— (3) fails to pay the tax due from him within the pres- cribed period; or (b) fraudulently or wilfully evades the payment any tax due under this Act; or (c) allow any passenger to travel without a tieket or goods to be carried without issuing a receipt in a taxable vehicle as-required under section 5;or (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub— section (2) of section 16; or ' (e) uses any taxable veh’icie in contravention of section 17; or .(f) contraven any other provision of this Act or the rules made thereunder shall be liable, on convic- tion, to a fine which may be extend to one thousand rupees and when the offence is a continuing one on a subsequent conviction to a fine not exceeding twenty-five rupees for each day Of the continuaHCe of the ofi'euce. (2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder except on a complaint in writing by the prescribed authority, and no COurt inferior to that of a Magistrate 01' the First Ciaas shall try any such ofi‘ence. 23. (1) The prescribed authority may, at any time, accept from any person who has committed an offence under section 22, by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of [21); involved, whichever is greater, in addition to the tax to be recoyered. (2) .On plyment ofvsuch sum of money as may be determined under sub-section (1), the prescribed authority shall, whe e mCessary, report to the Court that the Offence has been compounded and thereafter no further proceedings 0 ences and pernalties. Power to compound ofl‘ences. Bar to Proceedings. Exciusion of_ Jurisdi- ction of Civil Courts. Refunds. Delegation of powers. Pawer to make rules. 10 under section 22 shall be taken against the offender in respect of the same offence and the Said Coutt shall discharge or acquit the accused, as the case may be? '24. No prosecution shall lie against any person authorised under this Act, for anything done or purported to have been done in good faith under this Act or the ruies made thereunder. 25. No Civil Court shall haVe jurisdiction in any matter which the tate Goveinment or any prescribed authority is empowered by this Act or the rules made thereunder to dispose of or take cognizance of, and regarding the manner in which the State Government or any prescribed authority may exercise any power (vested in it by or under this Act or the rules made thereunder. 26. The preScribed authority shall, 'in the prescribed manner, refund to an owner appiying in this behalf, any amount of tax paid by such owner in excess ot’theamount due From him under this Act. 27. The Commissioner may, subject to such restrictions and conditions as may be prescribed, delegate, by notification 'in the Manipur Gazette. any of his powers under this Act to any person appointed under section 7 to assist him, .28. (1) The State .Government may make rules, consistent with the provisions of this Act, for securing payment of tax and generally for the purposes of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the genesality of the foregoing power, the State Government may make rules— (a) prescdbing the manner in which and the intervals at which tax shall be paid under section 3 and section 4; (b) prescribing the authority or authorities For the purpose of carrying out any function under any of. the provisions of this Act; (c) prescribing the forms of tickets and receipts under section 5; ' . (d) prescribing the manner of payment of tax under section 4 and penalty under section 9‘, (e) prescribing the manner of exhibiting. the table of fares, freights and the timetable under section 131; (f) prescribing the manner in which an appeal petition may be filled under section 13 or sectioa: 26; (g) prescribing the manner in which a revision applica— tion may be preferred under section 19;; 11 th) prescribing the manner in which a reference petition may be made under section 21; (i) prescribing the manner in which refund under section 26 shall be made; and ' (j) providing for any other matter for which rules can be or may be prescribed. (3) All rules made under this section shall be laid for not less than fourteen days before the Manipur Legislative Assembly as soon as possible after they are made and shall be subject to such modification as the Legislative Assemly may make during the session in which they are so laid or the session immediately following.