The Manipur Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1982

BILL NO. 3 OF 1982 THE MANIPUR PROFESSIONS, TRADES, CALLENGS AND EMFLOYMENTS TAXATION (AMENDMENT) 131L149: 19332 ( As passed by the Legislative fisggmbly, Manipur on 2-3—82 ) A BILL to amend the Manipur Professiona, Trades, Callings and Employments Taxation Act, 1981 (Manipwr Act 5 of ‘ 1981). BE it enacted by the Legislature of Manipur in the Thirty-third Year of the Republic of India as follows:—— 1. (1) This Act may be called the Manipur Professions, Shorttitle Trades, Callings and Employments Taxation (Amendment) comr’jfiw ACt, 1982. ment. (2) It shall come into force with efi'ect from the lst April, 1982. 2. In section 2 of the Manipur Professions, Trades, Amenqment Callings and Employments Taxation Act, 1981 (Manipur “Sm” 2' Act 5 of 1981), for clause (a), the following shall be substituted, namely— “(a) ‘assessing authority’ in a particular area means ‘any one of the taxing _author1ties referred to in sectlon 6 exerc1sing Jurlsdlcuon m that area”,