The Manipur Motor Vehicles Taxation Act, 1998

Manipur · state statute

Open in Lexace · Ask the AI about this act

Date gt Assént (5/8 H 7
Date of Publicatim ??I‘f/ﬁ 9 ?
. _ A4» ,m5 MANIEUR MOTOR VEHICLES TAXATION 31%, 1998
AK
BEHAQ'
to consolidate amt amenq the law relating to impositieh of Jtax on MgtorVehicles in the State Of Mahiphr. ' ' '
Whereas] it is expedient to impose a tax 9:; meter vehicles in the Stateof Manipuf; ' ‘ l t ’ h [I '
BBJt enacter.1 by the Legislature of Manipur in the Fprty eighth Year ofthe. Republic of India as folloWs :-—' ‘
1. Short title, extent and commencement :— (1.) Ihig Act may be calledthe Manipur Motor Vehicles Taxation Act, 1998.
(2) It extends to the whole 9f the State of Manipu'r.
(3) It shall cqme ihto fcree with eﬂ‘ect from the date of publication inthe oﬂicia] Gazette.
2, Deﬁnitions 2—- In this Aqt, unless , the context otherwise requires;
(3) “Appellate Authority” means the Director of Transport or any oﬁicer
(not below rank of Asst. Director of Transport) So authorised by the Directdr
of Transport ; ,
(b) “Certiﬁcate of Registration” means the certiﬁcate issued by a compe-
tent authority to the effect that a motor Vehiele has been duly registered in
accordance with the provisions of Chapter IV of the motor Vehicles Act, 1988 ;
(c) “Licencing Authority” means an authority empowered to issuelicences
under Chapter II or, as the case may be, Chapter III of the Motor VehiclesAct, 1988 ;
(d). “Registering éuthority” means an authotit‘y empowered to register
motor vehicles under Chapter IV of the Motor Vehicles Act, 1988;
(e) “LocalAuthority.” means a body of Municipal 01‘ Station Commissioners,Local Board or any other authority entrusted by the quernment With or legallyentitled to, the cehttol of management of Municipaler loeal board;
(f) “Motor Vehicle” or “Vehicle” means any mechanically propelled Ittehicieadapted for use upon roads Whether the power of propulsion is tranémitted
thereto from an external or internal source and includes a Chassis to which 250d),has not been attached and a trailer; but does n’ot include a vehiCIe running hpoﬁ
ﬁxed raits or a vehicle of a special type adapted for use cnly in a factoryor in any other enclosed premises or a vehicle having less than four wheeisﬁtted With engine capacity of not (exceeding twentyfme cubic .centimetezﬁ ;
(g) “Owner” means a person in whose kname a motor vehiele standsregistered, and where such person is a minor, the guardian of such minor, andin relation to a motor vehicle Which is the subject of a hire purchase,agteement, or an agreement of lease or an agreement of hypothecation, theperson is possession of the motor vehicle under‘that agreement;
(11) “Prescribed” means presaribedhy rules made under this Act;
(i) “Public. Service Vehicle” Ameans any motor vehic‘ze used or adapted tobe used for the carriuge of passengers for hire ,0!“ reward and ;incl_u_des:abus, at medium passenger bus, mini bus, a maxi cab, a motor-cab, contractealgriage, and stage carriage;
(3) “Bus” means astage carriage vehicle or any public service vehicle orprivate service vehicle which is constructed or adapted to carry more than34 (thirty four) gassehgers excluding the driver, for hire or reward:
(k) “Medium Bus” means any stage carriage vehicle 0:" a pubiic servicevehicie or a private service vehicle which is constructed or adapted tocarry more than 23 (twenty three) passengers but not more then 34 (thitty four)passengers excluding the driver ")
(1) “Mini Bus” means a stage carriage vehicle or any motor vehicleCenstructed or adapted to carry more than 12 (twelve) passengers butnot morethan 23 (twenty three) passengers excluding the driver, for hire or reward;
(m) “Personalised Vehicle”means any motor vehicle other than Transportvehicles owned by individual, local authority, a public trust, a University oran educational or Social Welfare Institution;
(:2) “Schedule” means the schedule appended to this Act;
(0) “Tax” means a tax imposed under this Act;
(p) “Transport Vehicle” means a motor vehicie used or adapted to beused for carriage of passengers or goods for hire or reward;
(g) All _ words and expressions used in this Act and not defined hereinbut deﬁned in M.V. Act, 1988 and Centra‘; M.V. Rules, 1989 shallrespectiveiyhave the meanings assigned to them in the said Act and Rules.
3. Imposition et‘ Tax :-(1) Subject to the other provisions of this Act or any rulemade thereunder or by any other law for the time being in fogee, there shall. be
L1)
1evied arid collectedkma11MotorVehicles Used or kebtforiiSe in Manipura tax
at the appropriate rate ’sp’eeiﬁed in the First Schedu1e to this Aet,and save as
hereinafter speciﬁed, such tax shallthereafter be payable annuaiy notwithstanding
that the Motor Vehibie’inayifrd‘m time to time cease to‘be used,'
Provided flirther that aMotor VehicleIn respect of Which such tax becomes
immediately payable on the date on whieh this Act comes into force may be so
used nfor tlheperiiod-‘f‘ef onevr‘nonth =from lthatidate notw1thstanéhngthét $11611 tax
has not been paid.
(2) Tax once paid is not te-1eviab1e for the same period. ‘N'o'ﬁerson
shall be liable to tax during anyperiodon- account‘of any “ta-xablev‘motor vehhﬂe
in respect of which the 1111! tax for the same period has already'beenpaid‘hy
some other person.
(3) The State Govern?'"ent may, by'Notiﬁcation in the Oiﬁcia! Gazette, modify
{rem time to time the rates speciﬁed in the First Séhedule, Second Schedu1e or
Third Scheduk in re:ation to any Motor Vehicie.
4. Dedarat‘Inn by person keeping vehicle in: use :——(1) The owner ofevery motor
vehicle seal} make adeclaration in respect of it in the prescribed form stating
the prescribed particulars and shall deli1161 the declaration within the prescribed
time to the registering authority and ~shail pay to the Registering ‘Authority
the tax which he appears by such declaration t01be311'ab1e ‘t-o =pay1in ‘respectof
such vehicle.
(2) Where a motor vehicie is altered or used so as to render the owner
thereof liabie to the payment of an additional tax under section 7 such owner
sha11 make within the prescribed time an additional declaration in the prescribed
form showing the nature of the aiteration made and 5111111 deliver it to the regis-
tering authority and 511111 pay to the Registering Authority the radditionaltax
payable under Section ‘7 which he appears 'by Such additional declaratien to be
liable to payzin respect of such vehicle.
5. Payment of tax:~?(1l) Subject to the provisions of sections 4, 9 and 11; tax
under Section '3 shall ’be payable in advance on or before the Slst day of March
for the coming ﬁnancial year by owner of a motor vehicle.
'Prov'itieﬂ that the owner of Motor Vehiele shall have the option of paying
the tax in'adVance in four equal quarterly instaiments payable on or [before the
last day of March, June, September and December respectively: '
Provided further that the tax leviable under Section 3 in respect of persona-
lised V'ehiC1es spec1fi°d in Article No. (1), Article No. (11) &Article No. (111)
of the First Schedule and initially registered after enactment of this Act shall
be paid in advance1n a One-time Tax valid till the vehicle attains the age of
ﬁfteen years at the rebated rate given at Seccnil Schedules;
:P‘rovidediljniso «that :the ownexs-tof the personaLiSCd vehicles refitheu‘ifeiidwingcawery' shall “have the option hfipayiﬁg ‘tax‘b'n 311111121. ~fbasisﬁ
(1) Owners? who arextemperarilyz- residing in Manipurr;
(2)., ‘OWners ‘wh‘oaxe working-imgthecennal Senicesend .any athenseivicc-tiansfetahIe-vfrom: the» state: fromztime totime ;1(3)“ ®W11e13~“df "the yehiéles 16f ether states Whose ve’hitéies “are kept andplying in Manipur temporarily:
ﬁdvxded 21311 that the eWners o’f-the personalised vehicles. registeredbéi'dre the eomihetieement. (if "this.” Aetfshali have, option to pay their taxes 011. ahhu'a'l bhéii‘s :
Providedtfurthen that beyontt 15; (ﬁfteen) years from -the date of initialregistration aﬁ vehicle,. taxes shall: be‘paidson annual basis.
6. Issue of Token :— (1) 'thh a'person pays the amount Of tax leviab‘leunder; Section 3v1n‘respeetf of any motor, vehicle: or proves to the satisfaction ofthe Registering’atithority thatno such tax. is payable in respect of such vehicle,the. Registerihg authorityashaile
(h) ,Spééify; 1111 the Certiﬁcate of? Registration granted in t_espect of the‘ vehicle 11-11der the (Motor Vehicles Act, 1-939, orin the case ofvehicle hot regis-tered 11111151; that Act, in.- a certiﬁcate insuch form as may be prescribed, thatthe tax 113:8 been paid i'm- the period speciﬁed under; clause (a) .or that :notaxis payable in respect of that vehicle, as the case may he.(2) Every token granted under this Act shall be v'yaii‘d throughout "theState of Manipur save in so far as the right to ply a motor vehicle in anyarea 01' plaée 6r ever any route, may be limited or regulated by 701'under ariy other enactment.
5‘.
(e) the owner of any motor vehicle who does not cemply with a preceding
ub-Ieetion in so far as applicable shall be punishablewith ﬁne to the extent.
pnwided in Satin 15. , A, . _
7. Payment of additional Tax:—— Where any motor vehicie in respect of which
the tax has been paid is altered 0r hsed in sucha manner 11s to cause the“
“hide to become a vehicle in respect of which a higher rate 91' tax is payable, the
owner thereof shall be liable to pay an additional tax of a sum which18 equal to
the difference between the tax already paidin respect of such vehiele and the tax
Ibehis payable in respect of such vehicle after its being so altered 01' used. 1
8. Tax payable on ﬁrst liability of tax:— When the tax on any- motor vehicle
becomes payable for- the ﬁrst time after the, commencement of a financial year,
the tax payable shall be one—twelfth of the appropriate annual tax for each
miendar month ora part of calendar month in respect of- which the tax has
become payable. ,
n'- 9; Refund Tax:—— (1) Where aﬁy‘pe‘t'son has paid tax or” any iiistalment‘oir
instalments of a tax in respect of a motor vehicle and proves to‘ the satisfaei
tion of the registering authority that the registration or renewal of. registration
of the vehicle in respect of which the tax has been paid has been refused or
cahcelled he shall be entitled—
(i) Where registration or renewal of— registration has been refused,-to a
refund to the amount of tax paid in respect of the whole period after the
date of refusal to grant or renew registration:
(ii) Where theregistration of a motor vehicle has been cancelled, to a refhnd
£01each complete calendar month included in, the peried for which such- tax
orfin‘stalment has been paid and which commences after the date on whieh
the certiﬁcate of registration has been 'cancelled, of an amount equai “to ..
ene-twelfth of the annual rate of the tax payable in respect of such vehicles.
(2) Where life tax for any personalised motor vehicle has been paid and the
vehicle has been removed to any place outside the State on account of trans-
fer of ownership or change of address, a refund of theitax is to be made
at the rate specified in the Third Schedule :
Provided that in the case of removal of vehicle to any place outside
the State on accoun of transfer of ownership or change of address, the refund
of tax shall be considered only after receipt of proof of having effected,
such transfer of ownership or change of address:
Provided further that where the rates of tax leviable under the taxation act
are revised by notiﬁcation in the oﬂicial gazette issued by the State Government
under the act, the State Government may, from time to time, by the same
6."
notiﬁcatibn. "or‘b'y a zeparate‘ﬁot’iﬁcation‘ in the oﬁcial gazettgfjjeotfelpondinﬂy1ev‘ise the ’rate of refund Qnyable under the Act andeecordingly end. euitablééhtries 3‘ in reSpe’et’r Of’veifieiﬁ 'reé’ihtEiiedwn oriftéi' "the daféiof‘ sifch n’at‘fﬂé'hﬁﬁﬁ-. £351: 1:; x , -
shall be at such revised ~rates. , _ ‘ ., * , ““3? 3ft“;1 ,,,,, ., _. , _,1 ’ 10. Remission of tax for period during which V&de Is lot in use -..
tééitiérigng';‘aéthbrihlfh51thmom,”
iggtalment 15ftaxhil jbee‘n, paid,{hae;110t heed used for a jcﬁgiﬁhégg penpg6? $3193 193511111; thgée‘segieuemr “'mb‘nthfs: __since the tax or igstaln'ient at 133113;;last ‘paid, he ‘ehan'nof'be liible to pay an) arm: of tax in respect of; anyebmyleteemeridarrmo‘nth’éoniprised
~withiirv'1the*¥aii 0011111111011: heme and, if
persqq-whc, hahpiid a tax 99: ’instélraynt 9! 12:. 11mm tome 313“?“ 1.3

aspect of evﬁy’hﬁ‘ch‘ Aconipletc' calendertmoﬁth, ‘itofa deduction ffiiiii‘ theaﬁrohﬁtof tax or instalment of tax, which he would otherwise be liabléi‘to payof’anmmmt equal, taseac‘twctfth o£.~:thq annualatatc 9f- ”taX' 'pnyable'ln respect of thisaaidrvchicles := .5 1::
“ ‘Pifcﬁi’ded that if the registering ahthority is satisﬁedithnta mOtor vehicle is 31'was tendered unﬁt to be brought into use duringt-he, perjqd fotwhieh they};it next payable he may in the alternative make a reflind of the am nt to whichthdowtfei'ﬂihieﬁﬁﬂed a's i‘ebste‘vhiii'iafei‘eiaici‘. 4"“ 5’ 3’4 ““15“; “7 L '1' 1..- .11f Egghmoémm 12x1: W111”.- 158111.111 moms: 111;, 1151.... 1.3.11.3possession or control of a motor vehicle has given previous intimation in writingto. the taxatidiiih’ﬂl‘héﬁtjfvthht the-n’ibitéi’r JVehféle'" 11111111111131? hi: iﬁ‘seﬂL-hi‘uy ﬂubﬁcLplicé: far ai’patﬁ'cﬁlgr .periqd,-=:xti'cing I‘mmss r-th’anq‘oiiéitiﬁloi‘fthéihiide deposﬁg er}éeiiiﬁcate ﬁlrli’egfiirﬁtioﬁé df? 'sifch"!!1'ot0f ﬁv‘ehicie with 3‘1‘.hei ’féxat‘it‘m fthbrﬂy andabtéimﬂiian»:‘r§eki1bwleg€meiit the‘féof froth 111241 aut‘h’o‘r1“-t:‘y’,R )5: shat? 'Bei'iéx‘émpui:
1 " $1.3 1-,,13' ;,) ?t:..':t'-'.-:~ri»'i
fze'm£<fhefpaytii€11t’16£-‘the “tax feit-iiht-fieriea; '3‘th 5's‘ ’ 121. 5'E‘x‘tmp‘tibu ~::—""Ar‘1y Vehicle bei‘ohging to the Governer 10f Manieht, Indalso any :vehiele whose engine n-capacity is below’ 25cc. is exempted frompayment!‘offliéx‘mnd‘erthis Aer? -_ 11.11.51, .1 ,, 1 ~ —' ~ . '
, L 114-1? 111 ,r: 3;: 1 w:‘ ‘11" " ." ‘ ,f . r'. ‘35 ' i‘ J:
Further, the State Government may by Notiﬁcation in the Ofﬁcial Gazetteexclude either totally or partially any other [motor vehicle-'or'~ less of -MotdtYehidesﬁ‘bm"the‘idper‘atibh’idt‘ this’i"A'Ct;"-3 ' '1 1' ‘i if ‘4‘? ‘ '
£1 ...1 .E {’1 1‘1 -1\.. 1
7
(a) emezm any time. between sunriseand sunset ,ahy, premises .:.wh¢;te he:
has mute believethat 3 Motor Vehicle1;;keph-.or : ,1 1 1.11, 1.11..
1(17') rféti‘éir? ﬂi‘e’ ailiver‘of”ahyM’o’tor Vehrcie“ii‘a'tiy puhlic piacé‘ to““stop
Inchvéiicic 3116365111: it to hicdmaiii stétionaryso long as may be Rasenably‘
We; 11,- .1: r 11171.1“,3ri», ' ‘ : 1; 1, 2.1: ft? mg
- efo: she purpose of satisfying himself that thetax inrespect of such vehicie
habeenpud. 11,-;111111 ,. _. 1
l4. Pgnlﬁw for non-payment oftaxes improperdeclarationandohhtrnction
-.:-- .V
“‘6'?“

1 1, 1 - 1 _ . ... 1... .N. ,1 .1 .1 11.1.. . .. .1111. M ...1.1...1 1..» .11..
(a): uses or keeps for use a motor vehicle without having paid the tax or
additional tax in respect of such vehicle,or - 1: 1V fr: 1:5..5- ‘ ‘ 3'2 1;;
(h) delivers a declaration or additiohal declaration wherein the particulars
required by or under this Actto hetherein set forth are not fully and truly
stated, or .
f-{A{‘-—
(c) ohstrucisany oﬂieer referied to in Secti‘oh 13 in the exercise of his
powers under that Section.
?shall lie?! pmshable with ﬁne which may extend to a sum equal to the
annual taxpayabl'e, and in the event of suchperson having been previously
Qnymeq of_31139113121108 under this Act or”. any Rule made. thereunder, 1With
ﬁnes w‘m‘msgyextend to a sum equalto twice the annual taxpayable in
respect of: such vehicle arid the amount of‘ tax due .(if any) shahalso he
recoverecfi . .
mﬁﬁsdﬁmh P'enﬂti’eszl—m . .1 ..._ . 1x11 .11 i -1. 2:1. ,_,1,--_- ,1,
Whoever 09111333?th any of the provisiohs of this Act or any rules made
thereuhder shall, if no other penalty is elsewhere provided in this Act for such
contravention, be punishable with a ﬁne which may extend to Rupees ﬁfty in
mat:ﬁéf: m wheeler?vehicles, Rupees one?hundredin, réspect’ﬁ- hght vehicles.
kn‘peies tW‘hlmdiedfiIitcs‘pect of. medium vehicles and Rupees ﬁve, hundred- m
Ziespect ofhéhvy \gehides.ands; inthe event ofasuchpersongghavingbeﬁmprdwivously
'ea‘nvi'cted‘r’eﬂl'aa offence under this"+2101- ~01‘ underany: ruies:made.' thereunder
with tine which mayextend to Rupees ohe hundred, RiupeCSftwo.’ hundred. Rupees»
ﬁve hundred and Rupees one thousand respectively. 1;. . 1111 1,1;
1111111
possessionor_controi of motor vehicles—" '1
(1) st-1the tax leviable in respect of any motorvehicle remainsunpaid by
any. person Liable for payment thereof and. such person.bcﬁore having paid the
taxhas, tgansfergizedf the ownership of ,sueh_1yel}icle or11has,.,ceased. .to- 116-13?
I
possession or control of such vehicle. the person to whomr the: ownership of Ithe vehicle has been transferred or the person who has possession or control of tsuch vehicle shall be liable to pay the said 'tax to the taxation authority._ ,
\(2) Nothing eontained in this section shall be deemed to affect theliability to pay the said' tax of the person who has transferred the ownershipor ceased to be if: possession or control of such vehicle. ' ' '
,. 17. Eﬂect of payment of tax in other States with respect to mbtor vehiclesbrought into Manipur :—Where in respect of a motor vehicle the tax payable
(i) no tax under this Act shall‘ be payable in respect of that motor' vehicle ; ’and‘ ' v(ii) the token issued in the State in respect of that motor vehicle shallbe deemed to be a token issued under this Act,
for such period or for a period of twelve months from the date on Whichthe motor vehicle is brought into 'Mam'pur, whichever is shorter ;
“Providedeth’at the registefedhb'wner or the person having possession or control‘of the: motor; Yeh‘iele complies with the provisions of sub-sectioa (1) ofSection 4 V ' ' ' ' '7 "
sUch tax, including such penalty as he may deem ﬁt, as it were an arrear ofland revenue. ' ' ’
t
, 19. Appealz—Any person aggrieved by an order relating to the assessment,imposition or recovery of tax, may within a period of thirty days from the dateof such order prefer an appeal to the appellate authority referred to in:Section 2(a). Every order in appeal passed by the appellate authority underthis section shall be ﬁnal subject to the power of revision to be exericisedby, the higher courts. ' ,
The "liability of person to pay the tax shall not be questioned or determinedin any means: nor by any authority other than'is provided in this Act or inrules made thereunder and no prosecution, suit other prOceeding shall 11':against any oﬂiccf of the Government for anything in good faith done orintended to be done under this Act.
79
21.01111ng of offences —-w1'1m" any person is accused 61‘ a1:
oﬁexme ﬁnéei iectiOn 15, 11 511311 be 121111111 for 111111 to pay 10 the prescribed
oﬁcer, by way of composiiion 1dr such offencea sum of‘ money het exceeding"
a amount is may be p1e§c11bed tegether with the amohht ‘01' tax, 1? any,
ihich may be due 110111 111111311611 composition shah have the Eﬂ‘e‘c’f 15f2111 “acquittal ,
and 'no further proceeding shall be taken sgaih‘st such person 111 aspect of
.é oﬂ’eiiee. ’ 1
22. Cognizance of Oﬁenceg—No court inferior to that 01 a Magistrate of
the ﬁrst class 01 specialiy empb‘we'red in this behalf by the Government shall try
uy Oﬁ'ence punishable utidcr this 'Act.
23.1»01111 io hiaké rates:—(1) The GoVerhiheht méy (Suhj‘ec‘t t6 the
cOndition of previous publication) make riﬂes for Carrying 11116 eﬁhc‘t t‘hé 1511115635;
of this Act;
(2) In partihuia'r and 'withoiit prejudice to the geiieraiity ‘01" the foregoing
power, the Government may make rules for all or any of the following purposes;
that is to say-; ‘—'~
(3.) pteicrihihg the manher and the 101111 in. which and the authority
t6 Which applications 1‘01- to keh under this 'act shall be presented;
(b) prescrihing the fofin 01‘ any certiﬁcate, deciaratioh token notice
or reCeipt, and the particulars to be stated therein, and the manner of exhibiting
e "teken on a motor vehie1e;
(c) prescribing the manner in which, and the fees on payment of which
tekens granted under this Act may be transferred;
(d) prescribing generaliy the authorities by whom and the manner in
which any duties in respect of or incidental to the car1yingi11to eﬁ‘ect of the
prov1sxons ’of this Ac’t inay be perfumed;
(e) réguianag the 1116111911 of asSesSment,payme11t and recovery of the tax;
(1‘) tegul'ati‘r‘ig the mariner 111 which exemption from and remissions
and refunds ‘of the tax may be claimed and grahtéd, and the extent to which
exeinptioii from liability to the t'ax may be chimed in respect of any motoi'
vehicle bfohght into 21nd usedin Mahi'pi‘ir by a person viSiting or making a
tehn‘porar'y ‘stay in Mahipur;
(g)‘ reguiatihg the manna? in which appEais may be instituted and
heard ; 311d I
(11) any other matter which is to be or may bepreseiibed.»
(3) A11 ruies made under this Act shall as soon as may be, after they
are made, he laid before the Legislature, while it is in sessi’on, 1211‘ h tét’zli
period of not less than thirty days which may be comprised in 0113 ﬁssfiin 31-
in two 01 more successive sessions “end; shall uniess tome iater dateis appointee,
take eﬂ‘ect from the date of their publication in the Oﬁicial Gazette, subject
10
to such modiﬁcations or annulments as the Legislature may agree to make,however any such modiﬁcatiOn or annulment shall be without prejudice tothe validity of anything previously d‘e'ne thereunder. 1’24. Power to remove difﬁculties :—(1) If difﬁculty arises in giving effect Vto the provisions bf this Act, the State Government may, by order publishedin the Oﬂicial Gazette, make such provisions, not inconsistent with the provisionsof this Act as appear to it to be necessary or expedient for removing the‘difﬁculty :
Provided that no such order shall be made after the expiry of‘a period of!one year from the date of commencement of this Act.
(2) Every order made under this Section shall, as soon as may be after itis made, be laid before the Assembly.
25. Repeal and saving :~ (1) The Assam Motor Vehicles Taxation Act,1936 (Assam Act IX 01’1936) in its application to the State of Manipur is herebyrepealed :
‘ Pfovided that the time repeal shail not effect the previous operation of theAct to repeal and anything done or action taken or deemed to have been doneor taken (including any appointment or delegation made a publication orother document ﬂied, certiﬁcate of registration granted, agreements executed,notiﬁcation, order, direction or notice issued, regulation, form or bye‘lawsframed, ruie made or deemed to be made or proceeding instituted before anyOfﬁcer. authority or persons, by or under the provisions of this act, and shall,in, so far as it is not inconsistant with the provisions of this act, and shallCentinue in force unless and untii Superseded by anything done or any actiontaken under the act.
(2) Accordingly, aii Motor vehicies registered or deemed to be registeredunder the Act repealed, the registration of which is in force at the commence-ment of this Act, shall on such commencement be deemed to be registered underthis Act, and all proceeding pending immediately before commencement of thisact before any ofﬁcer, authority orperson under the provisions of the repealedact shall stand transferred, where necessary, to the concerned oﬁicers orauthority under this act and if no such ofﬁcer, authority or person as the StateGovt. may designate and shall be continued and disposed of before such ofﬁcer,authority or person in accordance with the previsions of this act.(3) Any reference to the Act repealed or to any, provisions thereof or toany oﬁicer, authority or person entrusted with any functions thereunder,shniibe censtrued, where necessary as a reference to: this Act, and the correspondingofﬁcers, authority or person, as the case may be, shall have and exercise the'function under the repealed act or under the instrument» o'r document.
“FIRST SCHEDULE” -
[See Section 3(1) ]

PART—A
VEHICLES PLYING NOT FOR HIRE OR REWARD
Article Description of Vehicle Annual Tax Quarterly Tax
No. (Rs) (Rs.) ,
1 2 3 4 '
Group A—Motor Vehicles Fitted solely with pneumatic tyres
I. 7' Motor cycles and tricycles (including moto;
scooters & cycles with attachment for
propelling the same by mechanical powers]
two wheeler & three wheeler)
(a) Motor Cycle 0r Scooters not exceeding
90 kilograms in unladen weight 60 ' t 15
(b) Motor Cycle or Scooters exceeding
90 kilograms in unladen weight 100 ' ' 25
(c) Tricycle/Three wheeler vehicles 120 ' ‘ 30
-(d) Motor Vehicle specified in (c) or (d) The rate speciﬁed in (c) or
above used for drawing trailer or side (d) above+Rs. 40/- annually
car. or (Rs. 10/.- quarterly). ,
‘11. Motor Vehicle (adapted and used for 40 10
invalids) the registered unladen weight of ‘
which does not exceed three hundred kilo-
grams.
‘III. Motor vehicles constructed and used for
conveyance of passengers and light personal
luggage the registered unladen weight of'
which—
(a) does not exceed one thousand kgs. 260 65
\b) exceeds one thousand but does not
exceed one thousand ﬁve hundred kgs. 320 80
(c) exceeds one thousand ﬁve hundred kgs. ,
but not exceeding two thousand kgs. 400 100
(d) above 2000 kgs. The amount speciﬁed in (c)
above + Rs. 260 for 1000 kgs.
, or part thereof for the wt. in
, . _ excess of 2000 kgs.
IV. Additionaltaxpayable in respect of above vehicles ‘
refered to the Article-III above of this schedule used
for drawing trailers.
VI.
12
(a) for each trailer the f‘héﬁter‘ed Uniadéh Wt. ofwhich does not exceed 1 'tb‘rine;
(b) for each trailer the registered pnladen wt.exceeds 1 tonne pgpviie‘d‘that 2 or niofe, .
vemcles .fshall fpﬁjotﬂh‘egmeii‘aiﬁegbl‘e udder t
k
in resp’éct of the same trailefé.

hix" atti'cie
Motor Vehicles usbd for Transport or haulage ofgoods or material‘s, the registered laden wt. 0." which :—
(53
(b)
(c)
(d)
(e)
(f)
1%)
(h)
.(i)
(1)
(k)
(1)
(111‘)
'(ﬁ)
(0)
(p)
(q)
(r)
(S)
(t)
Eib‘éé ﬁat excé'éd _1 tonne.
exceeds 1 tonne hht not exceed 1.5 ionhe.
exceeds 1.5 tonne but not exc$d 2 tonne.
exceeds 2 tonne but not exceed 2.5 tonne.
exceeds 2.5 tonne but not exceed 3 toﬁﬁe.
exceeds 3 tonne but not exceed 3.5 tonne.
exceeds 3.5 tonne but n'ot exceed 4 tone.
exceeds 4 tohne but not exceed 4.5 tcnne.
exceeds 4.5 tonne but not eiceea 5 tonhe.
exceeds 5 tonne but not exceed 5.5 tcnne
exceeds 5.5 tohne but not exceed 6 tonne.
ei‘cceas 6 tonhe but not exceed 6.5 tohhe.
ﬁeé’d‘s 6:5 t’o‘nﬁe‘ but not exceed 7 tonne.
exceeds 7 tonne but not exceed 7.5 tonne.
exceeds 7.5 tonne but not exceed 8 tone.
exceeds 8 tonne but not exceed 8.5 tonne.
exceeds 8.5 tonne but not exceed 9 tcnne.
ezceeds9 tonne but not exmd 9.5 tonne.
120 45:
400 101)
51"?“ 1311
7’21) 180
880 220
1115.1) 260
12611 300'
' 1360 340
1520 380
1681) 3120:
1840 i160
2006 500
2161') $40
23:0 1580'
2430 620
2610 660 ’
2300 700
2960 740
3120 780
3281) 3120exceeds 9.5 tonne but not exceed i0 'té‘riﬁ'e.
above 10 tonne
Additional tax p’ayble in respect bfvehicle refered to in Article. ng
this scheduled and used for drawing
trailers. ‘ .
(a) for eachitiéiler ‘the registered
laden Wt. of which ﬂddes‘ not exceed
2 tonne. _ ~ 7
(b) for each trailer the‘ registered
laden wt. of which ex'c‘ee'ds 2 t’oh'n'e.
Provided that tWO or more vehicles
shall not be chargeable under this
item in respect of the same trailer.
The rate speciﬁed in .15) above-plhs fliia'éé‘s’ thr‘e‘é himdféd andtwenty for every 11111111101191 one'téh'r'fe '1)? ﬁfths thei‘é’éf 0196: and.
above ten tonne.
360 91)
600 , 150
13
VII. Tractors :
(a) not exceeding 2 tonne in laden weight. 80 20
(b) exceeding 2 tonne but not exceeds 160 ‘ 404 tonne in laden weight.
(c) exceeding 4 tonne in unladen wt. 300 75
VIII. Mechanical Crane mounted on Mo-
tor Vehicles.
(a) not exceeding 3 tonne in unladen 100 25wt.
(b) exceeding 3 tonne but not excee- 200 50ding 5 tonne in unladen wt.
(c) exceeding 5 tonne in unladen wt. 300 75
Group B Motor vehicles other than thoseﬁtted solely with pneumatic
tyres. 50 9; higher tax shall be leviableon any Motor Vehicle authorisedto be ﬁtted With solid or semi-solid tyres.
PART—B
VEHICLES PLYING FOR HIRE OR REWARD
GROUP~A Motor Vehicles ﬁtted with pneumatic tyres
IXl. Motor Vehicles plying for hire or reward forthe conveyence of passengers and light personalluggage of passenger under this Article:
Road Tax Permit Fee
Annual Qtr Annual Qtr
(21) Licence to carry in all not more than 100 25 100 25two (excluding driver) ‘

(b) Licence to carry in all more than 200 50]two but not more than four passengers 1(excluding driver and conductor) |
ll
(c) Licence ,to carry in all more than four 300 75but not more than six passengers (excln- 'ding driver and conductor) , I
(d) Licence to carry in all more than six 400 125 l;but ' not‘ more than eight passengers ‘(excluding driver and conductor)
(e)
(f)
(g)
14
Licence to carry in all more than eight
but not more than twelve passengers
(excluding driver and conductor)
Licence to carry in all more than twelve
but not more than sixteen passengers
(excluding driver and conductor)
Licence to carry in all more than sixteen
600 1501
l
l
.600 1501 400101
l
l
1000 2501
passengers (excluding driver and conductor)
X. Motor Vehicles used for carriage of school
XI.
children and staﬁ” on contract basis/part-time
basis [e.g. Maruti Vans]
Vehicles authorised to ply partly for the conveyance
of passengers and their personal luggage and partly
for the conveyance of goods;
l 1
The rates speciﬁed in (fl
above plus Rupeet
eighty ‘fUI‘ every addi- 1
tional passenger everj
9102111 or Rs. twentj
every quarter) beyond
sixteen passengers 7'
340 85 240 611
As per rates speciﬁed in
IX plus Rupees one
hundred per quintal per
year. Each passenger is.
allowed to carry 100 k gs.
of goods.
XII. Motor Vehicles (including three wheelers and four
wheelers) use for transport or haulage of goods or
materials under this Article, the registered laden
weight of which
does not exceed 1 tonne.
exceeds 1 tonne but not. exceeds 1.5 tonne
exceeds 1.5 tonne but not exceeds 2 tonne
exceeds 2 tonne but not exceeds 2.5 tonne
exceeds 2.5 tonne but not eXceeds 3 tonne
exceeds 3 tonne but not exceeds 3.5 tonne
exceeds 3.5 tonne but not exceeds 4 tonne
exceeds 4 tonne but not exceeds 4.5 tonne
exceeds 4.5 tonne but not exceeds 5 tonne
exceeds 5 tonne but not exceeds 5.5 tonne
exceeds 5.5 tonne but not exceeds 6 tonne
exceeds 6 tonne but not exceeds 6.5 tonne
exceeds 6.5 tonne but not exceeds 7 tonne
exceeds 7 tonne but not exceeds 7.5 tonne
exceeds 7.5 tonne but not exceeds 8 tonne:
exceeds 8 tonne but; th exceeds 8.5 tanne
exceeds 8.5 tonne but not exceeds. 9 mime
exceeds 9 tonne but not exceeds 9.5 tonne
exceeds 9.5 tonne but not exceeds 10 tonne
600 1501300 75760 1901 1920 23011080. 27011240 31011400 35011560 39011720 4301
1880 47012040 5101 1
2200 5501360 9012860 590 r
2520 63012680 67012840 710-13000 75013160 79013320 83013480 8701
15
(t) above 10 tonne
XIII. Break down Van used for towing disable
vehicles and tower wagon used for main-
tenance of over head electric lines
XIV. Additional tax payable in respect vaehicles
referred to in Article XIH above 01' this
schedule and use for drawing trailers :
(a) for each ‘trailer the registered laden
weight of which does not exceed 2
(two) tonnne.
(b) the laden weight exceeds 2 (two) tonne
Provided that two or more vehicles shall
not be chargeable under this Article in
respect of the same trailer.
XV. Tractors :—
(a) not exceeding two tonne in laden wheight.
(b) exceeding two tonne but not exceeding
four tonne
(c) exceeding four tonne in laden weight
The rate speciﬁed in (8)
above plus Rupees three
hundred and twenty for
every additional one tonne
or parts thereof over and
above ten tonne.
800 200 80 20
360 90 100 25
600 150 l00 25
80 201
I160 40 1 100 25300 751
XVI. Mechanical crane mounted on Motor Vehicles -——-
(a) not exceedingthree tonne
(b) exceeding three tonne but not exceeding
ﬁve tonne
(c) exceeding three tonne in laden weight
GROUP B
XVII. Motor vehicles other than those ﬁtted with,
pneumatic tyres.
100 251
200 50 1 100 25300 751
50% higher tax leviable
on ‘any motor vehicle
authorised to be ﬁtted
with solid or semi-solid
tyres.
l6
SCHEDULE—H
(See
Section
5)
A
SCHEDULE
OF
ONE
TIME
TAX
FOR
TWO
WHEELERS,
TRICYCLES
AND
NON-TRANSPORT
PERSONALISED
VEHICLES
Vehicles
other
than
those
plying
for
hire
or
reward-cycles
including
Motor
Scooters
and
Motor
Cycles
with
attachments
for
propelling
the
same
by
mechanical
powers
and
personalised
NOn-transport
Vehicles.
'

____
_-M__-
__
81.
Taxes
to
be
paid
at
different
stages
Two
Wheelers
.
Tricycle/
Side
Car
Light
Pesonalised
Vehicles
Trailer
drawn
by
No.
from
the
date
of
regisration
not
Exceedmg
Three
or
Trailer
the
Wt.
Exceeds
Exceeds
Above
vehicle
covered
exceeding
90 kg
in
wheeler
of
three
of
which
lOOOkg
1500kg
2000kg
under
this
article
90kg
in
un-ladcn
vehicles
wheeler
does
not
but
not
but
not
for
every

unladen
wt.
or
exceed
exceeds
exceeds
addition
the
wt.
does
Exceeds
wt.
'invalid
1000kgs
1500kg
2000kg
of
lOOOkg
not
exceed
one
carriage
1Ton
Ton
1
2
3
4
5
6
7
8’
9
10
11
12
1.
One
time
tax
at
the
time
of
ﬁrst
registration
675
l125
1350
450
2925
3600
4500
(+)2925
1125
2025
2.
If
the
vehicles
is
already
registered
and
its
ﬁrst
registration
634
1057
1268
423
2748
3382
4228
(+)2748
1057
1903
is
more
than
1(011e)
year
but
less
than
2
yrs.
3.
is
more
than
2
years
but
less
than
3years
593
988
1186
395
2569
3162
3952
(+)2569
988
1778
4.
is
more
than
3
years
but
less
than
4
years
551
918
1102
367
2387
2938
3672
(+)2387
918
1652
5.
is
more
than
4years
but
less
than
5years
508
847
1016
339
2202
2710
3383
(+)2202
847
1525
6.
is
more
than
5
years
but
less
than
6
years
465
775
930
310
2015
2480
3100
(+)2015
775
1395
7-
is
more
than
6years
but
less
than
7years
421
702
842
281
4825
2246
2808
(+)1825
702
1264
8.
is
more
than
7
years
but
less
than
8
years
377
62
754
251
1633
2010
2510
(+)1633
628
1130
9.
is
more
than
8
years
but
less
than
9
years
332
553
364
221
1438
1770
2242
(+)1438
553
995
10.
is
more
than
9
years
but
less
than
10
years
286
477
572
191
1240
1526
1908
(+1240
477
859'
11.
is
more
than
10
years
but
less
than
11
yrears
240
400
480
160
1040
1280
1600
(+)1040
400
27",
12.
is
more
than
11
years
but
less
than
12
years
193
322
386
129
837
1030
1288
(+)
837
322
580
13.
is
more
than
12
years
but
less
than
13
years
146
243
292
97
632
778
978
(+)
632
243
437
14.
is
more
than
13
years
but
less
than
14
years
98
163
196
65
424
522
652
(+)
424
163
293
15.
is
more
than
14
years
but
less
than
15
years
60
100
120
40
260
320
400
(+)
260
100
180
l7
SCHEDULE-III
[See
Section
9(2)]
STATEMENT
INDICATING
1HE
SCALE
OF
REFUND
ON
ONE
TIME
TAX
PROVISION

81.
After
registration
or
its
renewal
if
Two

ers
Tricycle
Side
Car
Light
Personalis
d
Vehicles
Trailer
drawn
by
No.
the
cancellation
of
registration
not
Exmcding
Three
or
Trailer
~————~—
—-—~————~—~———vehicle
covered
un-
takes
place
exceeding
90kgs
in
wheeler
of
three
the
wt.
of
Exceeds
Exceeds
Above
dcr
this
article
90kgs
in
unladen
vehicles
wheeler
which
lOOOkgs
15001th
2011011138
—
————-
unladen
wt.
or
inva-
does
not
but
not
but
not
for
every
the
wt.
Exceeds
wt.
lid
exceeds
exceeds
‘additisn
does
not
one
tonne
carriage
10001th
2000kgs
oi"
1000kg.
exceec1
tonne
1
2
3
4
5
6
7
8
9
10
11
12
1.
Within
1
year
634
1057
1268
423
2748
3382
4228
(1712748
1057
1903
2.
After
1
year
but
within
2
years
593
988
1186
395
2569
3162
3952
{-1—12569
988
1778
3.
After
2
years
but
within
3
years
551
918
1102
367
2387
2938
3672
(+)2387
918
1652
4.
After
3
years
but
within
4
years
508
847
1016
339
2202
2710
3388
+j2202
347
1525
5.
After
4
years
but
Within
5
years
465
775
930
310
2015
2480
3100
(7512015
77
1395
6.
After
5
years
but
Within
6
years
421
702
842
281
1825
2246
2808
(1)1825
702
1264-
7.
After
6
years
but
within
7
years
377
628
754
25].
1633
2010
2512
(+)11‘133
628
1130
8.
After
7
years
but
within
8
years
332
553
364
221
1438
1770
2212
(4
11438
553
995
9.
After
8
years
but
within
9
years
286
477
572
191
1240
1526
1908
(+)1240
477
859
10.
After
9
years
but
within
10
years
240
400
480
160
1040
1280
1600
(111040
400
720
11.
After
10
years
but
within
11
years
194
322
386
12.9
837
1030
1288
(
11
11.17
322
580
12.
A115)?
11
years
but
within
12
years
146
243
292
97
632
778
972
(
11
012
243
437
13.
After
12
years
but
within
13
years
98
163
196
65
424
522
652
(
l)
424
163
293

14.
After
13
years
but
within
14
years
Nil
Nil
Nil
Nil
Nil
Nil
Nil
\Nil
\
'
Nil
Nil
SCHEDULE -
(See Section 2 8 3).
___________________________________________________________________________________
N0. of Services and Purposes‘
Dumand/ _
Appm‘prtation
return
1 2
1—8tate Legislature
(Revenue Expenditure)
24C0unci1-of Ministers
(Revenue Expenditure)
_1--Governor
(Revenue Expenditure)
2-Interest Payment & Debt Services
(Revenue‘Expenditure)
(Other Expenditure)
3---Manipur Public Service Comh1sston
(Revenue Expenditure)
3-secretariat
(Revenue Expenditure)
4-.Land Revenue- Stamps 0 Registration and
DlStF1Ct Administration
(Revenue Expenditure)
S—Finance Department
,(Revenue EXpendtture)
?(Other Expenétture)
6-Transport
(Revenue Expenditure)
(Other Expenditure)
7-Police
(Revenue Expenditure)
(Other Expenditure)
8.00011: Mérks Department
vtRevenue Expenditure)
_(Other Expenditure) .
9— Information and Publicity
(Revenue Expenditure)
10-Educat10n
(Revenue Expenditure)
(Other Expenditure)
11—Med1ca1.Health and Family Welfare
(Revenue Expenditure)
12 Munict 01 Administration, Hnusing
and U an Development
(Revenue Expenditure)
(Other Expenditure)
13 Labour and Employment
(Revenue Expenditure)
l4Deve1dpment of Triba1 and Backwa rd
Classes
(Revenue Expenditure)
(0thér Expenditure)
12297.55.
Sums
Voted
2.60.93.000
60.00.000
"57.43.40.000
' 9.47.04.000
29.22:96,000-24.00_000
89.19.
60.00.
000
000
61.29424.94.00.
000
000
29.13.96.
48.66.60.
000
1.01.52.000
000
15.01.000
25.44.21.000
2. 72 48.0001 8800.000
-1,67.97.000
‘21L92.65.00020,00,000
’1’
000 -
not exceeding
Charged Total
3
R5. R5.
3.25.000 2.64.18 000
—- 60.00.000
73,19,000 73,19,000
53.86.17.000 53.86 17.000114.96.34.000114,96,34,000
40.24.0001 40 24 000
7.43.40.000
9.47.04.000
2.000 29.22.98.000
24,00,000
89.19.000
60,00,000
61.29.24.000
94.00.000
6.46.000 29.20.42.000
48.66.60.000
1.01.52.000
122.97.65.000
15.01.000
25.44.21.000
2.72.48.000
1.88.00.000
1.67.97.000
21.92.65.000
20,00,000
15-Food and C1v11 Supp11es
(Revenue Expend1ture)
(Other Expend1ture)
16—Co-operat1on
(Revenue Expenditure)
(Other Expend1ture)
17—Agr1cu1ture
(Revenue1Expend1ture)
(Other Expend1ture)
18«An1ma1 Husbandry and Veter1nary
1nc1ud1ng Dairy Farm1ng
(Revenue Expend1ture)
19‘Forestry and 5011 Conservation
(Revenue Expend1ture)
ZO-Community Deve1opment and ANP.IRDP and
NREP
(Revenue Expenditure)
21—Industries and Heights & Measures
Departlent
(Reveme Ewenciture)
(3ther Expeﬁditure)
ZZ-Fmtﬁic Hea'th Engineering
(awaxn Eqnmﬁzm?)
:3.her Expena1ture)
EE—Fauer
{Revenue Expenciture)
(3ther Expend1ture)
24-Végi1ance Department
(Revenue Expend1ture)
ZS-Youth Affa1rs and Sports Department
(Revenue Expend1ture)
26-Adn1n15trat1on of Just1ce
(Revenue Expenditure)
27-E1ect1on
(Revenue Expend1ture)
28-State Excise
(Revenue Expend1ture)
29-Sa1es Tax. Other Taxes/Dut1es on
Commod1t1es and Serv1ces
(Revenue Expenddture)
30-Genera1 Ecohom1c Serv1ces and
P1ann1ng
(Revenue Expend1ture)
31-F1re Protect1on and Contro1
(RevenuejExpenditure)
32-Ja11s
(Revenue Expend1ture)
(Other Expend1ture)
33—Home Guards
(Revenue Expenditure)
3.68.33.000
29,99,000
11.27.65.000
1,70,03,000
10.37.39.000
12.20.24.000
12.90.49.000
10.99.14.000
19.19.40.000
41.53.33.000
41.31.00.000
30,58,000
5.49.74.000
2.02.01.000
86.13.000
2.30.53.000
71,59,000
4.07.07.000
1.04.32.000
2.14.94J000
31,00,000
1.81.87.000
I
3.68.33.000
29.99.000
11.27.65.000
1.70.03.000
10.37.39.000
12.20.24.000
12 90 49.000 .
9.99.24.000
44.46.000
10.90.14.000
19.19.40.000
41.53.33.000
41.31.00.000~
30.58.000‘
5.49.74.000
2.02.01.000
86,13,000
2.30.53.000
71.59.000
4.07.07.000
'1.04.32.000
2.14.94.000
31.00.000
1.81.37.000m

‹ Prev All Manipur acts Next ›