The Manipur Taxation Laws (Amendment) Act, 1972

N 1%?1/Am.........z.........WM? Date of Publication"“LnszlH177: THE MANl-PUR TAXATlON LAWS (AMENDMENT) $2312; 1972 Ah $594" f0 amend certain taxation laws in the State. BE it enancted by the Legislature of Manipur in the Twenty-third Year 01'the Republic 0i india, as follows:—— . (1) This Act may be calied the Manipur Taxation 333;?ng LaWS‘(Amendment) Act, 1 972. $311321ch (2) It extends to the whole of Manipur. (3) It shall come into force at once. 2. The existing Schedule II appended to the Assam $523332; Sales Tax Act, 1947 (Assam Act XVI! of 1947) as extended 1: ' t0 Manipur shall besubstituted by the following, namely_:—~ “Schedule II (See Section 4) Si. N0. Classes of goods Rate ofiax (1) (2) ' (3) —1. Sheeielghggs . H g ”mH Ten paise in the rupee. 2. Bicycles Five paise in the rupee. 3. (a) Chiliies ' Five paise in the rupee. (b) Hotel bills Re. 1/- 2 4. Ready‘made garments ' other than , (17) fur-coats (ii) garments made of pure 3 Four paise in the rupee ‘ silk 'clOth ; and 1 (iii), garments sold atl'a' price I 1 of Rs. 30/— (thirty) per piece or more 5. Footwear including Chappals ' Seven paise in the rupee. 6. Wooden furhiture v v Three paise in the rupee. 7. Other goods Five paise in the rupee”. Amendment 3. After 81. No. 15 0f the Schedule .1 appended to the gfs‘thedu‘e A_ssam Sales Tax Act, 1947 (Assam Act XVII of 1947) as extended to Manipur, insert :— “16.1mm & Steel furniture other than Safes and Almirahs. ' 17. India made Foreign Liquors”. Amusement 4. In the Assam Amusements and Betting Tax Act, 1939 i’ifl‘i‘? (Assam Act VI of 1939} 21-5 extended to Manipur :— " (a) 1n the existing section 15 and section 18, for the words "ten per cent", wherever they occur, the words : "twemy—fixe per cent”, shall be substituted. - (b) For the existing subsection (1) of section 3, the following shall be substituted, namely 2 W‘ “3. Tax on payments for admission to entertainmentsw~ 3mm" (1) Except as otherwne expressly pi‘OVided 1n this Act there shall as from the date 011 which this Act comes into force, be charged, levied and paid [0 the Government e?" Manipur a tax, hereinafter referred to as the cx'iteriainntents t, Y on any payments for admission to any theatre, cinematograph— erihibition or circus or any class ofe tertainntr‘nt to Which then * TE'IOI‘,M(’UipL1r may appiy this sub—section, at the rates specified beiow :— 1. Where {1‘6 payment excludin; the amount of the tax— (i) is less than one rupee, forty per centum of such payment. {ii} is one rupee or more but is less than two rupees.seventy per centum of such payment. (xiii) is two rupees or more one hundred per centum of such payment : Provided that if the total tax is not a multiple of fivepraise, it shall be rounded off to the next higher multipleof five paise.”. 5. In the Manipur (Sales of Motor Spirit and Lubricants)Taxation Act. 1962 (55 of 1962) :— for the existing sub—section (1) of section 3, the followingshall be substituted, namely :~~ “3. Levy of tax——(1) There shall be levied and collected Altgergqxnentfrom every dealer a tax on all sales effected by him of °f‘ew0n3'the following goods at such rates as may be fixed bythe Government, from time to time, by notification in theOfficial Gazette, not exceeding the rates specified below z~ (i) motor spirit (except diesel oil and internal combustion oils other than petrol —~-- 1.5 paise per litre. (ii) lubricants — (iii) diesel oil and internal com- bustion oil other than petrol—« 10 paise per litre. (iv) crude oil a 1paisa perlitre.”. 6. The Manipur Taxation Laws (A mendment) Ordinance, Rapeal.. 1972 (No. 1 of 1972) is hereby repeated. 10 paise per litre.