The Manipur Motor Vehicles Taxation (Second Amendment) Act, 2015

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II
 
   
' i.
 
 
 
EXTRAORDINARYPUBLISHED BYAUTHORITY
 
Imphal, Thursday, February 18, 2016 (Magha 29, 1937)
 
GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT
‘N'OTIFICATION*'
Imphal, the 18th February, 2016
ACT, 2015
(MANIPUR ACTNO 1 OF 2016)
"AN ‘
ACT
further to amend the Manipur Motor Vehicles TaxationAct, 1998 (Manipur
Aet No. 3of19.99)
Be it enacted by the Leg1s1ature of Manipur1n theSixty—sixth yearof the
RepublicofInd1a as follows
1. (1) This Act may be called the Manipur Motor Vehicles Taxation
(Second Amendment)Act, 2015
(2) It shall come into force on sueh date as the State Government
may, by notification1n the Official Gazette, appoint.
2'. In sub-section (1) of section 3' of the’ Manipur Motor Vehicles
Taxation Act,1998 (hereinafter referred to as the Principal Act), in between
the words “the appropriate rate” and “specified”, thewords“in such'manner
as” shall be inserted.
3‘. Forsectionv 5 ofthe Priiicipal Act, the following shall be substituted,
namely,-
“51(1),;‘Every moterivehi'cle liable to pay tax on annual (reenrring)
basis may pay tax in advance on or before 31St day of March for the
commencing financial year by owner of a motor vehicle.
No. 2/52/2015-Leg/L: The follOwing Act of the Legislature, Manipur which received assent of
the Governor of Manipufen February 10, 2016 is hereby published in the Official Gazette:
THE MANIPUR MOTOR VEHICLE TAXATION (SECOND AMENDMENT)
Short title and
oommerwnent.
Amendment
of section 3.
Substitution
of Section 5.
Payment of
tax.
 
 
 
Amendment of
Section 9.
(2) Every owner of a motor vehicle other than a motor vehicle
liable to pay One Time Tax shall have the option of paying the
tax in advance in four equal quarterly instalments payable on or
before the last day of March, June, September and December
respectively:
Provided that the tax leviable under section 3 in respect of
personalised vehicles as well as auto rickshaws (goods or
passengers),1notor cabs, maxi cabs, school vans and goods
vehicles below 75 ng afier enactmentof this Act shall be paid
at the time of registration for fifieen yearsunder One Time Tax
stnxcttire at the rates starting from. minimum floor rate of tax at
4% on sale prim before VAT as prescribed in the First
Schedule: '
Provided further that the owners of the personalised
vehicles registered and paid under the recurring tax structure
(annual tax basis) befoi'e the commencement of this Act shall
have to pay their taxes under One Time Tax structure which is.
meant for theremaining years to attain fifieen yws but subject
to award of rebate on the tax payable and not on the cost of the
vehicle @ 10% discount per annum taking into consideration of
the age of the vehicle with the original cost of the vehicle before
VAT. Mode of calculation is shown at First Schedule—Gronp A,
Part—A.I (iv) Column 3 Row (iv) and may also be applicable with
the formulae or calculations wherever exists in the following
Schedules or Parts thereof etc.:
, Provided also that every motor vehicle mere than fifieen
yeat‘s of age fi'om the date of its registration and also found
mechanically fit for use shall, on paymeht of such tax for another
period of five years with a Green Tax as specified in the
Schedules, be allowed to use for andthet five years.”
4. For sub—section (2) of section 9 ofthe Principal Aet, the
. following shall be substituted, namely,—
“(2) Where One Time Tait for any personalized or commercial
vehicles has been paid and the motor vehicle has been removed
.to‘ any place outside the State permanently, the following
modalities are hereby made for refund of tax:-
(a) where the motor vehicle is less than two years old, the
refund of tax for its remaining life shall-be calculated, as Refimd
= OTT— [(OTI‘/15)x n ’] ‘m
Where ‘OTT' means derived Que Time Tax ofthe particular
'type/ class ofvehzcle
‘15'mea'r‘zs I5 years life ofthe vehicle,
   
       
3
‘n ’ is the age ofthe vehicle (11> =2); . -. '‘m ’ is the service charge (taking 3% of derived 0T1);2nd ' _ '‘x ’ sign means mziln'plz‘cation, and ‘—’ sign meanss‘ubtraction and 7’ sign means division; '
(b) where the vehicle is more“ than two years 91d, norefund oftax shall'bex'n‘ade; , . . .
(c) where the vehicle'is removedtemporanly (for a periodupto three months) to another State 116 refund of tax shall bemade: A *9 .
 
. Substitution
of Section 15.
Other
penalties.
6. For section 17 of the Principa1 Act, the followingle be sub’fit'mnsubstituted, namely,—
 
 
Effect of
payment of tax
in other States
with respect to
motor vehicles
brought into
Manipur.
Substitution of
Schedule.
“17. Tax on Inter State movement of vehicles may be levied as
given in the Second Schedule”.
7. For the First Schema: appended to the Principal Act, the _
following shall be substituted, namely,—
“FfR‘fi scmffU'Lsf “
[see Section 3(1)] '
Group—A. Motor vehicle fitted solely with pnemnatie tyres:
PART-AI.Arti'e1e;Descripfion of Vehicle Motor Cycle: and
Scooters or Auto-rickshaws (Private)
 
 
 
 
 
  
  on age ofthe 
¢m7=
(077/15) x  
81. Type of vehicle Life Time Tax Tax foes . (+) /Green
‘ No. (15 Years) years afier ‘Tax for 5
, " 15 years” years
1 - life \' ":9 .
U") 7 (2) ’ (3) (4) (5)
9(1)‘ 1‘ Salefiprice upto 14% of sale . 113.1250 _ Rs. 300 ‘
'Rs.‘llakh‘ " pri’éébefore - ‘
-. ~:-.~ ‘ before VAT , ZI'VAT ' .
"(11y Upto Rs. 2 4% ofsa'le ' 12;. 2000 ‘ Rs. 350
lakh before ‘ price bejbre ' ' '
. 'VAT ' VAT.
(iii) Above Rs. 2 4°9 ofsale Rs.3000 " 'r Rx.400
lakh before price before
i VAT .VAT . . .
(iv) . Vehicles of Payable. One Tarfor 5 years afler
the above Tithe Tax x 5cm IifC'r‘ere'e‘n Tax
. WSW” ' 077‘ _ shall beivie'd‘based
PMin [(077715 )x _ arithe original'cost'of '
the State Of . l” 7 " 1?? ' . the particular clqss/ .
Mampur 011.. where ‘n ’ is We ofvehicle before
. payment of the age ofthe ' VATand . ‘ ..
L_ taxes under vehicle and . 9 4'0”?me t" A
recurring ‘m , is the . prescribed tat slab/
Tstructm’e' if discounted structure
any, shall have value tdkihg ' A
to pay One ' 10%
' Time Tax at depreciation
the discounted . per army»; he
  
 
.ihawswmmawwwwWWW.
,1
,.
,.
 
 
 
 
 
    
 
 
 
 
       
 
 
 
 
 
 
 
 
  
    
5
5 vehicIe-Ito be ‘11 ’ X 0. 10,
3 calculated * as where, ‘X ’ sign
§ . shown at Col.‘ meansv . , _.
i 3 Row (iV) multiplication,
- ' ' ‘/’ signmeam'.
division and ‘- '
sign means}
_. _ 7. subtraction
II. Article. Other Types: '
SI. Type Tax/ One Time Tax fof's ' GreenNo. . Year Tax years afier’ Tax for
. "15 years . 5 years(1) Trailers/ 113.100. . Rs. 1400 Rs. 500 .5 NilSide -_-c_ar '
attached to
2-wheelers = . . .1. . .
(ii) Tricycle/ Rs. 300 Rs. 4400 Rs. 1500' R5200Three -Wheelers
(iii) Motor RS.100 Rs. 1400 Rs. 500 'RstIOOvehicles '(adapted &
used for
invalids ; ,III. Article. Description of Vehicle: Personalized LMVs:
31. Type of Life Time Tax (15 _ Tax for 5 ‘ (+)No. vehicle Years) years afier Green
' ' 15 years ’ Tax for
. . _ - 5 years
(1) (2) . __ (3) ’ , . 1(4) - . (5).(1) Sale price 4% ofthe original cost ’Rs. 5500 Rs. 550. uptb 3 lakh '_ . ' . i ‘§ .1 - before VAT . . , ,
J (ii) Upto 6 lakh 5%“ ofthe original cost Rs. 8500 Rs. 600_ ' before VAT _ .
(iii) UptoIOIakh 6 % ofthe original Rs. 17000 Rs. 650.befo’r'eVAT cost ‘ ‘ '
(iv) Upto 15 y 7% ofthe original ‘ Rs. 30000 , Rs.lakh before cost ' ' 700VAT
(v) Upto & 8% ofthe original . Rs. 40000 Rs.above 20 cost ' ' - 800
Iakh before
VAT ,
(vi) Vehicles of Payable One Time I Taxfor 5 years
the above Tax = qfi‘er 15years life
  
 
 
 
  
categories
operating in
the State of _
Manipur on-
payment of
taxes under
recurring
structure if
any,sha11
. have to pay
One Time
Tax at the
discounted
rate
depending
on age of '
the ,
vehicle to
be
calculated
as shown
, aICol. 3'
Row (vi)
vehicle and ‘m ’ is '
 
077— [(077715 ) x
‘n'] — ‘m‘ where 'n’
is the age ofthe
the discounted value
taking 10% -
depre'ciatz'on per
annum ie. ‘m ’ =.
(077/15) x ‘n’ x '
0.10, where, ‘x’
sign means
multiplication, 7’
sign means division
and ‘- ' sign means
subtraction
 
including Green Tax
shall be levied based
on the original cost
ofthe particular
class/type ofvehicle
before VATand‘
corresponding to
prescribed tax slab/
strucna'e..
 
Group - A Motor vehicle fitted solely with pneumatic. tyres:
PART B: Goods vehicle (Private):
I. Article. Description of Vehicle: Goods Vehicle below 7.5GVW: On the basisof One Time Tax (15 years).
 
 
 
 
 
SI. Type of vehicle Life Time Permit Tax for (+)No. ' Tax (15 Fe pee 5_ years Green ‘
Years) year afici- 15 Tax for
years 5 years
(1) . . (2) (3) (4) , (5).. (5).
(i) > Sale price upto 4% of R3. R5. 4000 Rs.
Rs. 3 lakh (*1 Sale 250 ' " 2500
Tonner) price , A
' before
. VAT ‘ ,
(ii) Sale Price _ 5% of Rs. 600 Rs. Rs.
above Rs. 3 9 Sale 10000 2600
lakh & less price
: than Rs.7 lakh before
(‘3 Tonner) VAT
      
 
 
 
 
 
 
 
 
(iii) Sale price 6% of Rs. 900 Rs- 'Rs.
1 above Rs. 7 Sale 1 7000. 3800
; lakh (* 5 price »
; Tonner) 7 before
i VAT
‘ (iv) ' Vehicles of the Payable 0T1" = Taxfor 5 years
‘ above ‘07';— [(0772135) X . :ffier 15years
. n -— m w re 1 e
categcines- "n” is Vthe age ofthe izeluding Green
operahng m vehicle and "m ’ is ' Taxshall be '
the State of the discounted levied based on
iManipur on value taking 10% the original cost .
payment of depreciation per ofthe particular
taxes under annum i.e ‘m ’ = class/ We of
‘ -- 077/15) X ‘n’ x vehicle be are
g:::¥m2252 (1111111121 1111111”.szgn means correspondmg to
any, shall have multiplication, ‘/’ prescribed tax '
to pay 09¢ sign, means division slab/ structure.
Time Tax at , and ‘- ' sign , . '
the discounted means subtraction.
' raté-depmding
. on age of the
vehicle to be
calculated as
   
. shown atCol.
3 Row (iv)   
 
II. Article. Dmption of Vehicle: Goods Vehicle above 7.5
GVW (Private): On the basis of Recurring! Annual Tax with
minimum ofRs 500 per tonne peryear.
 
 
 
 
 
 
SI. Type of Annual Tax Permit Tax for 1 (+) Green
No. . vehicle (4 Quartets) Fee per year] Tax/ year
year Tome
after 15
. years
(1) (2) <3) (4) (5) (6)
(i) 7. 5 Rs. 800/ Rs. 1500 Rs.750/ Rs. 800
Tonner tonne/year tonne/ ' “
2 ’ year
(ii) 9 Rs. 680/ Rs- 1500 Rs. 650/ ' RsJ 050
Tonner .torme/year > tonne/
year
(iii) 15' Rs. 660/ Rs. 1 800 Rs. 630/ Rs. 1100
Tanner tonne/ year tonne!
&’ ' year ’
a above      
 
 
 
 
III. Article. Tractors
 
 
 
 
    
Sl. No. Type Annual
(‘4) Laden weight upto 2 Tonne. Rs. ‘ 160
(b) Laden weight above 2 to 4 Tonne Rs. 320
(c) Laden weight above 4 Tonne Rs. 600
 
Note: If the tractor is utilized for commercial purpose(one hire
or reward) other than agridultm'al works, 15% of the rate of tax
payable shall be charged as additional tax. '
IV. Article. Mechanical Crane mounted on motor vehicles.
 
 
 
 
    
S]. No. Type Annual
(a) Un-laden weight upto 3 Tom Rs; 500 .
(b) n-laden weight upto 3 to 5 Tome Rs. 7501
(c)' "- Un-laden weight upto 5 Tonne Rs. 1000
 
Note: (i) 50% add]. tax shall be leviable on any motor vehicle
amhorized to be fitted With solid] semi—solid tyres.
(ii) If the mounted crane is utilized for commercial ptn'po‘se (on
hire or reward),15% of the rate of tax payableshall be charged as
additional tax.
Group - A. Motor vehicle fitted solely with pneumatic tyres:
PART C: Goods Vehicle (Commercial/ Local):
 
   
 
 
 
 
     
1. Article. Description of Vehicle: Goods Vehicle below 7.5
GVW: On the'basis of One Time Tax (15 years), ' 4
S]. No. ' Type of Life This ,‘pex'mit Tax for 5 ‘ (+) Green
' vehicle Tax (15 Fe per yeins afier Tax for 5
_ years) year ~15 years years
(1) (2) (3) (4) (5) (6)
(i) Sale price 6.5% of R3. Rs. 6500 Rs.2500
uptd Rs. 3 Sale '650
lakh (*1 price
Tonner)
(ii) Sale Price 7% of Rs. [ R21]2500 b.2600
above Rs. Sale 650
3 lakh & price
lessthan before
; Rs. 7 lakh VAT
:3 (* 3
Tonner)
E
t    
 
 
 
   
  
(iii) Sale price 7% of Rs. ' Rs. 20000 Rs.3800
above Rs. 7 Sale price 750 I I H "
lakh (* 5 before .
Tanner) VAT « 2 1 ~ _ 1
(iv) Vehicles of Payable One Time Taxfor 5 years afler 15
the above Ta: = 077'— year: life
categories [(077715 ) x inf] - including Green Tax
_ ., 'm ’ where ‘ n ’ IS the shall be levied based on ' ”
mgm age ofthe vehicle the original cost ofthe
theswe 0f” and ' m’isthe particular class/type of
Manipur on discounted value vehicle before VA T and
payment of- " taking 10% corresponding to
tax“ under depreciation per presaibed tax
a : 'mg anmnn i.e ‘m’ = slab/sa-ucture.
structure if (017/15) X. 'n‘ x - ~
~ ' 0.10, where, ‘x '
any, shall” . ' signvmeans ' 2'
have to pay- = ~ multiplication, 7’
One Time signmem division
Tax at the and '—‘ sign means
discounted subtraction
rate '
depending on
age of the
vehicle to be
calculated as
shown at
Col. 3 Row
(iv)      
II. Article. Description of Vehicle: Goods Vehicle above 7. 5
GVW: 0n the basis of Recurring] Annual Tax with minimum of
Rs. 500/ tonne/ year
 
 
 
 
 
S]. Type of Annual Permit , Tax for l (+) ,
No. vehicle Tax (4 ‘ : Fee per year/tonne Green
‘ ‘ Quarters) year after 15 years Tax/ year
. (1) (2) i (3) (4) (5) ~ (5)
(i) 7. 5 Rs. 850/ Rs. 800 Rs.800/ Rs. 800
Tanner tonne/ I tonne/year
’ year. . ’ x ’ ~ - 1
7 (ii) 9 . Rs. 750/ Rs. 800 Rs. 700/ 123.1050
Tonner tonne/ . tonne/year
year . 1
(iii) 15 125,700/1 Rs. 800 Rs. 650/ ' Rs.1 100
Tanner tonne/ 7 tonne/year
& above year '        
# Inter Stete Goods Vehicles: Add 10°. to the above; ragesfmd.
1]]. Additional tax payable for drawing trailers: Annual Tax
(i) Un—laden weight upto 3 Tonne- 1 ' Rs. 750 
  
  
 
10
(ii) Un—laden weight above 3 to 5 Tonne Rs. 800
(iii) Un-laden—weight‘above 5 to 7.5 Tonne Rs. 850
(iv) Un-laden—weight above 7.5 to 9 Tonne Rs. 900
(v) Un—‘laden—weight above 9 Tonne _ » Rs. 1000
 
PART - D. I? ' Article. Description of Vehicle: Auto-rickshaws (Passengers sector)
 
81. Type of Life Time , Permit , Tax for S. (+) Green2 No: vehicle Tax (15 Fee per . years Tax for 5
 
 
Years) year . yearsafier
‘ , ' ‘ ' . ‘ 15 years
(1) (2) (3) (4) (5) ‘ (6)
 
.(1) Sale price 4% of Rs. 400 , Rs. 2000 Rs. 1000upto Rs. 2 sale price , 1 1T ' lakh (3 before
seater/ VAT
petrol)
(ii) Sale price 4% of Rs. 700 Rs. 3500 Rs.1500
upto Rs. 3 sale price 7'lakh & ' before
more (6 VAT
  
        
 
 
 
 
 
seater/
diesel)
11. Article. . Description of Vehicle: Auto—rickshaWs (GoodsSector) ’ , '
_ .81. Type of vehicie Life Time Permit Tax for (+) GreenNo. Tax (15 Fee per 5 years Tax for 5' Years) year years
1 afier 15
years i(1) (2) ' (3) (4) . (5) (6) i(i) Sale price uptp 4% of Rs. 400 . Rs. Rs.RS- 2 lakh . ‘ sale price * 2000 1000Gem” ' beforeSmaller) VAT _
. (ii) Sale price upto 4% of Rs. 700 Rs. Rs.1500: Rs. 3 lakh & sale price 3500
more (Diesel/ before 1
larger) VAT        
PART E. Article. Description of Vehicle: Motor Cab/ MaxiCab '  
 
 
11
 
 
 
 
 
 
51. Type of Life Time Permit Tax for ' (+) Green
No. vehicle Tax (15 . Fee per 5 years Tax for 5
Years) year after 15 years afier
, years 15 years
2 (1) (2) . . (3) , (4) (5) (6)
i (1) Motor Cab 4%ofsa1e -_~Rs.~7oo Rs. _ . ,_ Rs.
1_ (upto 6 price 3000,. 2100
seats) before ’ ‘
; (ii) MaXi'Cab "‘ (4%, ofsale Rs. 900 R5 'R5. 2600
i (7-12 seats) price _‘ _. 4000
before ‘ “
i VAT
1 (iii) School” ‘ 14%;ofsa1e R3500 , Rs. (Rs. 2000
E Vans price 3000
g carrying . before
! school VAT
5 students &
I staff under
.1 contract
3 basis.       
PART F. Vehiclu partly for conveyance of passengers 8; partly for
conveyance ofgoods:
(Existing Rate + Rs. 100 per quintal per year); Each passenger is
allowed to carry 100 kg of goods/ trip; Add]. Tax @ ofRs. 200 per
quintal per year will be levied as partial goods tax in addition to the
token tax & passengers tax payable. Necessary average calculation shall
be made according to the type of the vehicle, (whether- Mini/ Medium/
Heavy Bus) by the concerned Registering Authorrties at the time of
conversion of type of vehicle by withdrawing number of seats as perthe
requirement of owner.
PART G. OrdinaryBaa (Local)
 
Annuél. Permit
 
 
 
    
3 Type _ Annual Tax.
1 V Fee
2 (a) Mini Bus('<12<23 seats) Rs. 2000 Rs. 800
:1 (1:) Medium 8113 (>23<34 sums Rs. 3000 'Rs. 800‘
Be) Bus (>34-so seats .1 Rs. 5000 Rs. 800
 
H. Inter State Bus (Deluxe): Add 10% to the tax rate fixed for local
buses listed at G above.
Inter State Stage Carriagel(Heavy)‘ meansa. Bus .operating in the Inter
State Routes and whose gross. vehicle weight exceeds 12,000 kg. Inter
   
12
State (Mini) means a mini bus whose gross vehicle ‘weight does not
exceed 7,500 kg. Inter State (Medium) means a mediumrbus whose
gross vehicle weight lies betweenz7,500 kg. and 12,00 kg.
1. SPECIAL CLAUSES
A. Green Tax: Revenue generatedfrom this taxmay be utilised
for the purpose ofenwronmental protection.
B. Choice of Registration No.: A sum of Rs. 100 x numbet of
digits to be jumped shall be paid if an applicant/ owner wishes to make
their own choice of Registration Number. Revenue generated may be
utilized for certain Specificpurpose like office building maintenanee &
improvement of Working condition _of the officcxs/ staff.
c. Categorization orRoum ‘A’ a ‘B’ ‘.
(i) lmphal to Chumchandpur route is categorized as Class—A
Route; all passenger transport vehicles shall have to pay 10%
I of the permit fee more in addition to permit fees payable.
(ii). Imphal to Thoubd extended upto Kakchingls categorized
as Class-B Rome; all passenger transport vehicles shall have to
pay 5% ofthe permit fee more. "
 
Suzfigfitn lo; 8. For the SCHEDULE-H appended to the Pn'ncipal Act, the
" °‘ 1 following shall be substituted, namely,—
“SECOND SCHEDULE
[See Section 1 7]
PART—A: (3) Personalized vehicles (two Wheelers/lmvs).
(i) No tax under this Act shall be payablem respect of vehicles 1 "
- brought in the State of Manipur temporarily (for a period2 ,
upto three months) 1
7 ' (ii) Full Life Time Tax shall be charged/levied1n respect of the
vehicles brought into the State of Manipm' permanently ahd
if the vehiele is less than two years old with refund fiom
original registering State. 7 .
(iii) No tax shall be charged/leviedm respect of vehiclesbrought
into the State of Manipur permanently and if the vehicle is
more than two years old.
 
‘ (b) One Tune Tax In the case of luxury cars (having saleprice
of Rs. 10 lakh or more) at a diseounted rate depending on ageof .
car with refund fiom original registering State to be calculatedas_
follows:-
Payable One Time Tax= 077‘.— [(077715)X ‘n ’ ‘m ’(where 2
1’isthe age ofthe vehicle and‘m’ is the discounted value
' taking 10% depreciation per annum, i.e ‘m’=[(0TT/I 5) X
‘n '] X 0.10,‘where ‘X' sign means multiplication ‘/’ sign
If , means division) &‘-’sign means subtraction
  
 
 
 
 
 
 
13
PART-B: Commercial Vehicles (Motor Cabs/ Maxi Cabs
including Para transit light vehicles):
(i) No tax under this Act shall be payable in respect of vehicles
brought into the State of Manipur temporarily (for a period
upto three months)
(ii) One Time Tax, at a discounted rate depending on age of
the vehicle shall be charged in respect of the vehicles
brought into the State of Manipur permanently to be A
calculated as follows: -
Payable Life Time Tax= OTT— [(OITx/15) X ‘n ’-—] ‘m ’(where
‘n’ is the age of the vehicle and ‘m.’ is the
discounted value taking 10°/ [depreciation per
annum, i.e “m "=[(0T1'/15) X ‘n’JX 0.,10 where,
‘X’ sign means multiplication '- ’ means subtraction
& ‘/'sign means dwision). ..
PART—C: (a) Goods Vehicles both Private and Commercial
(below 7.5T GVW): I
(i) No Tax under this Act shall be payable in respectof
. vehicles brought in the State of Manipur temporarily
(for a period upto three months) '
(ii) Full Life Time Tax shall be charged in respect oftthe
Vehicles brought into the State of Manipur permanEntly
and if the Vehicle is less than two years old with refund
from original registering State.
(iii) No Tax shall be charged, in respect of vehicles brought
into the State of Manipur permanently and if the vehicle
is more than two years old-
(b) Goods Vehicles both Private and Commercial (above 7.5
Tonne GVW): Mode of Payment Annual! Recurring
(minimm floor rate Rs. 500/ year] Tonne)
(i) Permanently: Full tax in new State at the appfimble rate.
(ii) Temporarily (for a period upto three months): under
National Permit or under Bilateral Agreement.”.
9. For the SCHEDULE-III appended to the Principal Act, the
following shall be substituted, namely,—
“THIRD SCHEDULE
[See Section 3(3)]
Special Purpose Vehicle:
1. Afficle. Description of Vehicle: Special Purpose Vehicle
Substitution
of Schedule
III.
 
k—-—-———i
 
 
 
 
 
 
 
 
        
 
14
81. Type of i Annual Tax Permit Tax fer 1 (+) '
No. vehicle _ (4 Quarters) Fee per year after Green
7 , year 15 years Tax/year
fl) (2) (3) £4) 1 (5); (6)(i) 1 Toner Rs. 500/ Rs. 500 Rs. 400 . Rs.400
ton/ year , 1 5 _
(ii) 3 Toner ' Rs. 550/ Rs. 500 RS450 , Rs.450
ton/ year ' " __(iii) 5 Toner Rs. 600/ Rs. 600 Rs. 500 ,- R5500 32ton/ year . ’ ‘
UV) 7. 5 Toner Rs .650/t0n/ Rs. 600 RS .550 RS. 550 lj
year . h
(V) ' 91Toner- Rs. 700/ RS. 700 'RS.600 " R5600 1
ton/ year . ~
(Vi)? 15 Toner RS. 750/ton/ Rs.800 Rs.650 Rs.650
and above year- a
II. Article. Special Purpose Vehicle: Mode of Payment: ERecurring Tax: GVW as basis of tax: Floor Rate of Tax @Rs.
400 per year per ton.
Vehicles visiting Inter State on temporary basis:
(i) Full tax, for the period ofvisit
(ii) Minimum period for tax be week
(iii) Weekly rate@ 1/25 of annual tax while monthly rate @
 
1/10 ofannual tax. ”
PATIENCE PANMEI,
Assistant Drafisman (Law),
Government of» Manipur.
 
Printed at the Directorate of Printing & Stationery, Government of Manipur/305—C/18-02-2016.
 

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