The Manipur Professions, Trades, Callings and Employments Taxation (Fifth Amendment) Act, 1991

fe Manipur’ Zi) Gazette i , SETRAOROINARY PUBLISHED BY AUTHORITY No. 9 Imphal, Monday, Apr! 1, 1991 (Chaitra 11, 1913) GOVERNMENT OF MANIPUR SECRETARIAT : LAW & LEGISLATIVE AFFAIRS DEPARTMENT NOTIFICATION Imphal, the Ist April, 1991 No. 2/37/90-LegiL.—The Manipur Profession, Trades, Callings and Employments Taxation (Fifth Amendinent) Act 1991 (Act No. 3 of 1991) which received assent of the Governor on 30-3-1991 18 hereby published in the Manipur Garelte. L. IROMCHA SINGH, Deputy Secretary to the Government of Manipur. THE MANIPUR PROFESSIONS. TRADES. CALLINGS AND EMPLOYMENTS TAXATION (FIFTH AMENDMENT) ACT, 1991 AN ACT further to amend the Manipur Professions, Trades, Cullings and Employments Taxatlon Act, 1981 (MSonipur Act S of 1981) BE it enacted by the Legislature of Manipuc in the Forty-Second Year of the Republic of India as follows:— 1. Short title and commencement.—This Act may be called the Manipur Professions, Trades, Caltings and Euployments Taxation (Fifth {Amendment) Act, 1991. (2) Tt_sball be deemed to lave come into force with effect from the tst day of April, 1991 Scanned with CamScanner d4. Amendment of section 2. 0 . ae ’ “ ‘ Trades, Callives and tn " * . In scan 2 eh the Manipur Prates ong : ees and Lmployments Taration Act, 1881 ; asthe principal Act). (hereinafter referred to Lf a(1) oo (dq), (g) and (h) the following shall be substituted, “dy “petson’ means any person who is engaged in any profession trade, calling or employment in Manipur, and includes a Hindu Undivided Family, Grm, company, corporation or other corporate body, any sociciy, club Or asseckitien so enpaged, but docs not include any person who earns wittes On at casual basin; (g) ‘Principal Officer? means with referenee lo— (1) a@ Department of the State Government ar tho CentGovern ment, the Head of Ollice or the Officer whois responsible for disbursement of such salary or wages; aud Gi) alecal authority, firm, company, corporation ar other corporate body, society, club or assecition af persons, the Chainnan, Secretary, Treasurer, Manager or Agent of such local authority, lirm, company, corporation er ether corporate body, socicty, club, or association of persons: (h) ‘total gress income’ means ageregate + income derived from salary or wages carned by an employ: eet ef his employment, but shall not include overtin Jecal allowances, sumptuary allowances, medical allow erent allowances, conveyinecy travelling or such other alle werces of compensatory eatine as may te specified by the Stitte Gessement by notification in the official Gazette’. (2) after clause (i), the following chu, Ga fi thy and) (1) shall be inserteel, namely.- “() ‘employee’ means a peron employed on salary or wages and includes,— (1) a Government servant receiving pay fiom the revenues of the Centre! Government ar any State Government; (2) a person in the sersicz of @ body whether incorporated er not, Which is owned er contrelled by the Central Government er any Slite Government, where the body operates in “iny part of the State, exer thowrh its headquarters may silunte oulside the State; and Yoo Gj) ‘State Government! means (k) (I) ‘txt means the tas he Gee, e :the State Government of Manipur, ae micars Shite of Mie eounder this Act 3. Amendment of section 2 ty section Uap othe Principal Act PTsG) the werds Wath rferenee te hs tong coon th stab hy Gene! pREHGATE. Hiv tli HCOATOR prev pens deters; Scanned with CamScanner > 3 cord ieee bantped Hite for the were , vavien [0 subeses ttt (1) ve vival ke Portia Gi) i \ ott thousand Tye hundred | (1) shat the words i ws . veea (Osh Pescetient i at the end of the Peeie fof}ine provisa shall (in) the ie wel be colon aed thereafter be substituted & » ndde yainely,= Geaiiee | saci) in the Schedule: shall . sentry 20 : Yrovided further that the cults ne may Pe cpeciticd by the of persons * Garette fromclasses ial norhcalien Hl the clapply only te such stato Governance time to times hy sub-section (2). the following (iv) sub-section (2) and the Explanation below shall be substituted, namely, — niderent voor feanee where IE 1 For an ae sens or paid at“(2)) The tay payable be any persons of tis Act sub-section (1) shill be deducted at soures © so deductible or payable under any prov sion . . San assessment Explanation (1y—The tv payable hy an craplawes Foran russe sea year shall be determine: with referenee fe bist saa during the previous year gross Explanation (1)= (a) a person on derve shalt he doaned to be continuing in the employments sepa Corp retin owned (b) an emplosee of the State Gover: ne or controlfed by the State Gevernnient shall be deemed to Ee cmployinent within the State even though he is working bor thetin c bens Ourdide the State’. 4. Substitution of section 5—For section Sef the Crivcret Act the Fallow ing sball be substituted, namely,— tehappl ot: thef. Nothine contained in’ tue. rll Mtunipur.members of the armcd forces of the Unten tersties eS. Exemption 1h) tien is the official Gravette, persons aha (2) The State Government may, by retire exen.pl from the fess ef the tex urder thes Act considers necessary for Co se, in Cot public interest rhs 5. Insertion of ron section GA After section @ ef the piicipsl Act, the following section ¢-A shall be inscited, namely,— “@A, Registration Enrolment. (1) Evers Pereipebollsers ct cmp lover (not being an clheer of the Government) Viablo Camas tay iden sub-section i) of secticn Tl shell cttain a certificate cfre: ivtration from the preszribed authority in the prescriked manner, (2) Peery persen diahle te pay Gveder Go. Act Gather th: moods ray scribe a peran Lave his authority efrping saliry or Wares. im respect of whem et Hhottain a certificate of enrelment trom te employer), in the preseribed manner. rhbeare cf re pistir(3) vers ensployes or person reqiined 2. ot a tien er cnrolment shall within ninety des fram th tate ef comune inte force of this Act orifbe was pebengrestin ve opr fost trade. calling Scanned with CamScanner or employment on that date, within ninety days of his becoming liable to PAY UX, or, in respect of aoy person referred to in sub-section (2), within hinety days of bis beceming liable to pay tay ata rate higher or lower than the one mentioned in his cortificate of enrolment apply tor @ Certificate of registration or enrolment, or a revised certificate of earolment, as the case: may be, in the prescribed form, and prescribed authority shall, aftor making such enquiry as may be necessary within thirty days of the receipt of the application, grant him such certificateItheapplicition is in order. The application, if not in order, shall bo rejected. G) Tho prescribed authority sholl mention in every certificate of Tegistration or enrolment, the amountoftax payable by the holdor according to the Schedule to this Act and the date by which it sball be paid, and such certificate shall serve as a notice of demand for the purposes of sub-section (4) of section 15, _ ©) Where a principal officer or an employer or a person liable to registra- tion or enrolment, wilfully fails to apply for such certificate as provided in sub-section (3), the prescribed authority mayafter giving him a reasonable Opportunity of being heard, impose upon him a penalty not exceeding rupecs (wenty for cach day of delay in case of an employer and not exceeding Tupees five for cach day of delay in case of others. (6) Where a principal officer or an employer or a personliable to regis- i tration or enrolment has deliberately given false information in any applica- tion submitted under this section, the prescribed authority may after giving him areasonable opportunity of being heard, impose upon him a penalty Dot exceeding rupees one thousand”. 6. Amendment of section 7.—In sub-section (1) of section 7 of the prin- cipal Act, for the words ‘person liable to pay tax", the words “principal officer or employer registered or person enrolled” shall be substituted. 7, Amendmentofsection I].—For sub-section (1) of section 11 of the principal Act, the following shall be substituted, namely.— “(1) The tax shall be payable in advance under this Act by any person earning salary or wage within the financial year next precediog the assessment year and shall be deducted by his Principal officer, or employer from the salary or wage payable to such person before such salary or wage is paid to him and such principal officer or omployor shall irrespective of whether such deduction has been made or not whon the salary or wage is paid to such person bo liable to pay taxon behalf of all such persons, Provided that advance tax deductible or payable under this sub-section inrespect of the total Bross: income of the previous year relating to theassessment year commencing from the Ist day of April every year shallbe paid or deducted in tho single instalment by the 4sey von y Ast day of March Provided further that in case of a salariurt! ed employeodeducted or paid in equal monthly instalments.” = 8. Amendment of section 14.—Ina of -—In section 14 of the priwords “in respect of his estimated total gross income atthet arenascetho words “every year" shall b ihall “be deine ye 1 € substituted and thereafter the Proviso therota » the tax shall be Scanned with CamScanner 9. Amendment of Schedule-Lor Scbcdule apponded ta the principal Act, the following shall be substituted namely ,— Tuy SCHEDULE (See Section 4) 1, Salary and wage eamerst—Where tho total gress a Amount of tar Nil anual imcomne— (i) Does not exceed Rs. 15,000/ Exceeds Rs. 15,000/- but does not exceed Rs. 200/- (ii) ‘Rs, 20,000/- (iii) Exceeds Rs. 20,000/- but docs noCexzerd . “Rs. 30,000/- Rs 35¢/- (iv) Exceeds Rs. 30,000/- but dozs not exceed Rs, 40,000/- Rs, 500/- (v) Exceeds Rs. 40,000/- but docs nol exceed . Rs, 50,000/- Rs. O£0/- (vi) Exceeds Rs. 50,000/- but doos not exceed Rs, 60,000/- Rs, 800/- (vii) Exceeds Rs. 60,000/- but .does notexceed Rs. 75,£00/- ‘ Rs. 1,000/- (viii) Excecds Ps. 75,000/- but does not exccod Rs. 1,00,000/- Rs. 1,500/- (ix) Exceeds Rs, 1,00,000/- but does nut exceed Rs, 2,000/-Rs, 1,25,00,000/- (x) Exceeds Rs. 1,25,000/- Rs. 2,5C0/- 2. (i) Legal practitioners including solicitors and notaries public; (ii) “Medical practitioners including Medical consul- tants and dentish; i ‘ (iii)"'"Technical and professional consultants inclu- ding Architects, Engineers, Chartered Accounts, ‘Actuaries, Management consultant and Tax consultants: ut (iv) Chiof Ageats, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss wr cAssessors Topistered or licensed under the Insu- ». fance Act, 1938 (4 of 1938); WMihero the standing in the profeasion of any of the persons mentioned above js (a) three years or les: ) 8 Rs. 135/- peranoum (b) jeucn than three years but fess than five : Ne Ro. 175/- per angum (c) five years or more ted a Rs, N80/- per anonym Scanned with CamScanner 6 (VY) Esvate Agen: :Ms of beukers or wuilding Contractors, Re, S00/- per annum (vt) Direct ‘ts (other than those nominated by the Povernnent) of Companies recistered under suo! per anaum the Companies Act, 1956. Rs. 0 rer (vii) Dealers registered under the Manipur Sales Act, 1990, whose total tura over in ANY year according to the Actitnd Rules framed thereunder is — (a) Less than Rs, 59,0001. Re, 100% par anit (b) Rs, $0,000/- ta Rs, 1,00,000/- Rs. 25V- per anoum (c) above Rs. 1,00,000/- Rs. ae _ anni (d) above Rs. 10,00,000/- Rs, 1,000/- per 2 (viii) Owners (or lessors) ofpetrol digsel filling station and Service Stations and distributurslownersiessors of LPG (cooking) pas i a um (ix) Mill Owners of Rice/Atta/Flour/Oil Rs. 500/- per ann Ra, S00/- per annum (x) Holders of permits of transport vehicles granted vader tho Motor Vehiclo Act, 1939 which are used or adopted for hire or reward. Where such persons holds permit or Permits for any taxics, three wheelers, goods vehicles, trucks or buses. (a) In respect of each taxi or threo wheeler/goods vehicle Rs. 125/- per annum (b) In respect of each truck or bus Rs. 2S0/- per annum (xi) Individuals or institutions conducting Chit funds. Rs. 500/- per annum (xii) Co-operative Societies registered or deemed to be registered under the Manipur Co-operative Socivtics Act, 1976, engaged in any profession, trades or callings (a) State Level Societies ne (b) District Level Societies he i ter ana (c) Panchayat Level Rs. 75/- per annun CO) aekine Repay Re “HQGg2 im ee| 1, (0) Scheduted tks Is. Suny. per ant (bY Other Banks , _Rs, 4257. per annum Scanned with CamScanner (xiv) (xy) (xvi) ‘Note :—Where a person is covered by more th the highest rate of tax specified under al ' Companics registered under the Cormpanies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling Firms registered under the Indian Partnership Act, 1912.9 of 1932) and cogaged in any profession, trade or calling. Persons other than (hose mentioned in any preceding entries, who are engaged in any professions, trades er callings as the State Government may from time to time bynotification under section 3(1) of this Act specify. applicablo in his case."’. an one entry i ny of those Rs, S00/- per annum Rs, 425/- por annum Rate of ux shall be as may be fixed by notification but not exceeding Rs. 500 per annum n this Schedule, entries shall be Frinted at the Directorate of Plg. & Sty, Manipur/310-Cy|o4-9] Scanned with CamScanner