The Manipur Tax on Sale of Electricity Act, 1984

BILL No. 13 OF 1984 THE MANIPU‘R TAX ON SALE OF ELECTRICITY , BLEL, 1984 M)“ A BILL m provide for levy and collection of tax on. sale of electricity in Manipur. . BE it enacted by the Legislature of Manipur in the ”Eh‘mty—fifih Year of the Republic of India as follows: 1. {.1} This Act may be called the Manipur Tax 023. E‘sale Short title, extend and 0f Electricity Act, 1984. commence- meat. (2) It extends to the Whole of Manipur. ‘ (3) It shall come into force on such date as the "Government may, by notification in the Official Gazette, :apgoint. Definitions . Liability to pay tax. Assessment period and due date. 2 , 2. In this Act, unless the context otherwise requires~. t (a) "assessing authority” means the Chief Engineer rised person, Who makes or has the power tomake the assessment 'of tax; section 7,‘ - (c) “Chief Engineer” means the Chief Engineer,lectricity Department, Manipur; tlon or body of persons, Whether Incorporatedor otherwise, 'or' a Department ' of the Central v ting or producing‘electricity; _ V(2) “Government” means the Government ofManipur; » (f) “prescribed” means prescribed by rules madeunder this Act; ' ’(9) ”sale” includes transmission or supply ofelectricity Within or outside the State for cashor deferred payment or other valuable consideration or for any public utility service or foruse by any Generating Unit, its members,employees or workers; (h) ”Schedule” means the Schedule to this Act;(2') “State” means the State of Manipur; and 3. There shall be levied and collected in such manneir‘ as may be prescribed a tax on sale ofelectricity produced or generated in the State at the rates set forth hi the Schedule. 4. Every Generating Unit Which produces or generates electricity'in the State for sale shall be liable t0 pay the tax. 15.; The tax shall. be calculated foi‘ every menth anti“ shall become due on the first Working day of the unme: diately follewing month. « 3 6. Every Generating Unit Which has defaulted to pay' the tax or any part thereof Within such period after it hasbecome due as may be prescribed, shall'be'liable to pay apenalty at the rate of a half per cent of the amount sodefaulted for every defaulting day: ' ' .PrOVided that the GOvernment may, in special casesand for reasons to be recorded in writing, remit the Whole' Or any portion of the penalty. 7. (1) It shall be the duty of the Chief Engineer toassess and collect the tax and penalty and to deposit thesame tathe Government. . (2) The Chief Engineer shall have power to require any Generating Unit to furnish statements, returns and documents in prescribed forms and may call for any information as he may consider necessary for assessment of tax or penalty. ' ' Authoriéy tin" assess and Collect tax. (3) The Chief Engineer may, by general or speéial ' order, authorise any officer subordinate to him not below the rank of Superintending Engineer to exercise his powers and perform his duties under this sectien in respect of such areas or ’ Generating Units as may be specified therein. ' 8. Every Generating Unit shall file returns felating to a month by the prescribed date and deposit the amount of the tax and penalty, if any, payable on the basis of the returns to the assessing authority, 9. If the assessing authority is satisfied that thereturns furnished to him are correct and complete, he shall assess the amount of the tax and penalty, if any, duefrom the Generating Unit on the basis of such returns. ‘1; '5 i F I ' 10. Where the assessing authority is not satisfied that the returns are correct andrcomplfete, he may require 'the Generating Unit to furnish further statements and information and make necessary corrections of the returns and assess the taX and penalty accordingly. Filing of return and dcposit sf tax. Assessmmfi of tax. Power to call for t'urthe: statements and injbrmtém, Pit“ Where returns in respect of any period or further statements or 110161211338 information referred to in section 10, the assessing fied’ authority may assess the taXVand penalty or, as the case may be, correct the returns and assess the tax and penalty accordingly. - .Refiew‘ 12. The assessing authority inay, suo motu or on Amm‘ I 13. Any Generation Unit aggrieved by an order of assessment may prefer an appeal Within three months‘(a) to the Government, against the order of the Chief Engineer; and - (b) to the Chief Engineer, against the. order of the authorised person.Fewer t0 " E E “1%“ Act for which no provision is made therein,‘ the Govern— 15. (1) The Government may make rules for carrying out the purposes .of this Act. (2) In particular and Without prejudice to the generality of the foregoing power, such rules may provide {33) the forms in Which the returns, statements and information are to be furnished by the Genera— ting Units ; (c) the date by Which the Generating Units shall furnish returns; 5 {e} the procedure for- appeals or review under this Act; . (f) the books and registers to be maintained by th , Generating Units and assessing authorities; and ‘ ' e ' “7 (D f 7} any other matter Which has to be or may 0 prescribed. {3-) Every rule made under this Act shall be laid as soon as may be before the Manipur Legislative Assembly "Which it is in session for a total period of fourteen days Which may be comprised in one r‘ession or in two strive?»- =siye sessions, and if, before the expiry of the sessian in 'tyhich it is- so laid or the session immediately foliowing, the Manipur Legislative Assembly agrees in making any modification in the rule or agrees that the rule should. tnet be made, the rule shaft thereafter, have e eat only in such modified form or be of no effect, as the c, a. $0, however, that any such. modification or 3 1;;11531" ’3 11 be Without prejudice to the validity of anything viousiy done under that rule. sha ipre SCHEBULE (See section 3) Rate of Tax BeScription of goods Rate of Tax Basm Surcharge Eieetricity . Two paise per' Teh per cent: of Kiiowatt/hour the basic tax chargeable.