The Manipur Passengers and Goods Taxation Act, 1977

.; -—\
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ActNo.. ..g; . 7 .7
Date of Assent...:.-. .,. ...
Da‘e 0f PUDucmunrivr‘r
  
3W
THE MANIPUR ?ASSENGERS AND GOODS TAXATION
43kg}: 1977
(As passed by the 152311119? Assembly, Manipur
on 24-.10-77)
Am
131% ”i"
' :0 provide for the levy of a tax 011 passengers and goods
carried by road in motor vehicles,or on inland waterways
by boats.
'WHEBEAS it is eXpedient _to provide for the levy of preamble,
a tax on passengers and goods carried by road 01.011
inland wajcer-ways.
- BB it enacted by the Legislature of Manipur in the
Twenty—Eighth Year of the Republic of India as follows :—
1. (1) This Act may be called the Manipur Passengers
and Goods Taxation Act, 1977.;
(2) It extends _to the whole of the State of Manipur. Short titlef
(3) It shall come into force 011 such date as the 23%;???
State Government may, by notification in the Manipur mem.
Gazette, _ appoint.
. x ' _
‘2. In this Act, unless there is anything repugnant in iDefinjtjons_
the subject or context—
(1) “Boat” means a Vessel or water-craft propelled
or pulled or towed by hand or steam or other
mechanical power or any other device used or
adaptsad to be used for the carriage of passengers
or goods for hire or reward.
(2) _“Business” means the business of carriage of
passengers or goods in a taxable vehicie.
(3) “Commissioner” means Commissioner appointed
under Section 7. ' ,
(4) “Fare” includes freight and any sum payable for.
a season ticket or for the hire of a taxable vehicles;
(5), “Goods” include]livestock and anything carried in a
, (taxable vehicle but does not include—
(1') living persons; ~
' (ii) person] luggage of passengers travelling 1'11 '
such vehicle When it is not charged;
(iii) Equipments ordinarily used with such vehicle;
(11?) Mineral and mineral ores; and I
(v) Petroleum products;
“ 2
16) “Highcourt” means High Court as defined in
-, , §hc;:,153\1'0_.¥th§ Ea—vstern; gagea§,.v . »§Re9§ga,nisa
(7): tifOWnerifa-meaiisi "£31.13
“ ‘ahd ‘i'nc‘lu‘dé‘s‘J" " ‘
   e1}- qf; ta .7 ..gaxahLeL: vehigle
 
 
   . ' 1:3 ._ ”'9
(a) the holder of a ?Permit, if any, granted 11, nder
the provisions 6 any law for the time being
in force to ..‘ply‘i such vehicle within the
territorial limits of“ the State; or“
3 1:) := :1‘ “ '
:10» any ‘91.:c‘2son .111111111111111c; 11,. '
" shch Vehieie; "Oi“ " ‘ ’ "
   ng i115?! ‘A
1.1 W} (9) any .pjexsgg_I§SpQQl§ibiq1‘1€0r.; the management
14;» 0:? 1119~111911¥19§§xor9311161153.») ~
(d) ariy State Transbou Undert-aking‘ias" 115511511
2-1:; -. .. in‘Segtion 68A 5.1011” the Act 3:95:49319 123410101:
' f z'Vehic}e_§A9t;;..19é«39-‘-
_ “7(8) .f‘MotquehicksK linegughgwpublic’ service vehicle
'91? 2'1 "trafisbort' vehigi‘e" eW,_ ed by: a‘ pubfig carrieg,
including a trailex‘ ‘Whefi“atta¢héd" to "a'iijf' sfi'cfi
.'1’:’;:;1-.. ,_ vehicle, jgwithing._thepmeaning1ef ?the, :Motjm Vehicle
Act, 1939 a11_d_111c1udee 7a Rriyete egfriefi ,‘
5 (9) =. “Passe11ger” 1' means ahy 1111;115th ;tféwe11iu'é “ai’nia
' taxable vehicle, but does not includean remplkoyeg-fij
.; 1‘3.
the owner travelling in the boqafide disphagge of
his dutiesijn' confiect’i‘od' 'w1th sue_h":yehié‘.e~,:f01f :3!
Public Servant traVelling'Tdr-the" performatice"
.his duties under this Act; 3 - 1 _~.
'* »- (10) "Prescribed” means p‘re‘s'ci-ibegi by 11111:: mhde under
’1 this’Actij" ' "I
‘ (i1) "‘State Government”. mican’sithe Stagéovemment
_: of Mampp‘r; _ _ . _ ‘ ,\,
(12) ‘fTaxabléVehiele”.;means ‘;eithe1: fa; boatcor Enotor
: _ve_hieie9r_both. ; .
Levy of Tax. 3. (1) There shall be levied charged a_nd paid to the
State Government. a: tax . on an fares) 11nd fre1ghtsiu1-ggpect
of .1111, passengers? and "‘g’udds. cairied in a. ‘ tzixéble‘vehicle
at the 'i'ate' of 1511‘ paise”"per rupee, value "bf”the fare
suh§eet.'xtoz the :‘minimuinv‘of sfive’ .pai'se": i'n; anyi"basée",fz the
amount of taxbeinig :ro‘zunded" tenth: dextzhighet whole paise.
Provided that the State. Government may, by hatification
' .in the Official gazette” exemgt3=an‘y item; Qtvitengs, of Food
'S‘tufl's or other es_sentigfl‘; commodities-fliromf p‘ayment of
513011 tax F01: a specific period. ",
. Eipiandtiqfiz—(i) When gassehgers o‘r goods 11,11): carried
m a taxabie Vehicle” 'a‘nd "xro‘fare’" ’oi-“fr‘e‘ight “has been
,, "I
 
“WA“?
Aendlfi!
Chargéda the tax» shall . be »-.levied:- anal; paid; as..1i£ such:ga§§enget$ _, [01'- . goods” were carried». at. _.t'11,e.. 1191:1115! .i'atez-
prevalent on the route. ' ' ‘.
.r':-%:(.fi)‘=:i Where any, fare. to? gtfi-eightv js: charged? or paid
111;.11111112: snm'hopjaceotmt ..of .3 .seasonu'ticket or_ as ..subs:
cgptiqg, orb epntributjqnifor}any;.privilege, tight ' ozgfae‘ili ‘.
whiqhsz combined3;with thegigight 9f ,zypassengerléfigoog;
being carried in a taxable ‘vehicle without any furthex paymehfi
or at a reduced charge, the tax shall be levied on' ‘the'
amount of such lump sum or on Stichr amomt as appears -
to the prescribed authority to be fair and equitable.
.. (2) Where passengers ,or goods ate,-ea1:1:ied-;in a_taxabie
vehicle from. any. place outside the State‘to any place
within the _'$_tate 911110111 ariy Eplace--*"wi-'thi11’-fthe ’State to
afiy'blac'e Outside the State, ffié‘ta’xfshafl' ‘bé‘fipayable in
respect of the distance covered within'itlie :State at the
rate; laid flown in Sub-Seetion .(1) aqd_,sha1,l, be.-~calculated
on,-such._.am.ount, as' distance: cgvered in’ the State "beats;
tbs the total distance of; the journey, , .
4. _ The tax shall be paid by theowner to 1515"“51115
Government in the prescribed manner ‘; '- .
Previded that inthe caSe 15mm}; ”fable. vehicle, the
State G0vernment may aceept a lump sum in lieu 'of the
tax chargeable Ion fare in the manner prescribed.
w 5.1 Save -as.otherwi-se provided byfihis Act, noiowner
shall allow a passenger to travel, or goods to be carried
in a: taxable: vehicle unless. a ticket or receipt, as: the case
may be is issued. by him in the prescribed form to-rde‘h‘ote
that the tax has been paid. . ; . W » 1- -- ,
Explanation .-—11 a journey begins qut'side’“ 111; State;
the tax shall, become chargeable oinpentry into the Sthte
in the prescribed mahncr. . ' I ” 1
" 6.‘ (1)" An'owner'may be required to keep such'acebu-nté
and to submit such returns at such intervals and to $1163
authority as may be prescribed, ' y
(2) If any owner fails, without any reasbnable cails‘fe';
to Submit any return or pay the tax due accordihgfisfieh
return within fifteen days of the due date, the assessing
authority may direct that shch owner shall; by way. of
penalty, pay, in addition to the amout'xt yof ~tax payable
by him, a .sum not exceedng five hundred nupeéifor cacti
day of the period during» which the. default continues},
- .131 ,Any penalty imposed iuhder'XSubI-Section (211111111
bevrwithout prejudice to any punishment. that. may, be
imposed underthe provision Qf;Secti9g-;,22.. " ' "
31(4); If,_ the presqribcd; ddthqfityts satisfiedfihat- the
tax’has not been Correctly levied,"‘cha‘1‘gcd ahd --piid,~h‘e
Method of
cofleeti‘tm'. i,
. 51111121161151.
payment cf
tax.
Keeping of
accounts
and submiSo
sion of
returns.
4
may, after giving the owner a reasonable opportunity of
being heard, pioceed to levy the amount of tax due and'
‘ recover the same.
Taxing and
other autho-
tines.
Taxing au-
thorities is
a public
servant.
Penalty for
non-payment
of tax.
_ 7. (i) The State Government may, by notification
1n the_ Manipur Gazette appoint the following oflieers and
authorities for carrying out the purposes of this Act and'
may define the local area in which they shall exercise
jurisdiction :— .
(a) Commissioner,
(b) Appellate Authority,
(0) Revisional Authority, and
(d) such other oflicex1 or authority as may be
necessary to assist the Commissioner or other
authority. .
(2) The [officers and authorities appointed under Sub-
Section (1) shall exercise such powers as may be conferred,
and perform such duties as may be required by or under}
this Act.
8. All persons appointed under Section 7 shall be:
deemed to be public servants within the meaning of
Section 21 of Indian Penal Code, 1860.
9. If the Commissioner is satisfied that any oWner
is liable to pay tax under the provisions of this Act in
respect of any period but has failed to pay the tax or
any owner has allowed any passenger to travel without
a ticket or goods to be carried in ataxable vehicle without
issuing a receipt as required under Section 5 of the Act,
the said authority may, after giving the owner a reasonable
opportunity 'of being heard, assess 'the amount of tax,
if any, due from the owner, and also direct that the
owner shall pay, by way of penalty in addition to the
tax payable by him, a sum not exceeding one thousand
I . rupees.
Exemption.
Supply of
time table
and table
of fares.
Provided that no penalty under this Section shall be
imposed in respect of the same facts on which prosecution
under this Aet has been instituted.
10. The State Government may, by general or special
order and subject to specific conditions,if any, exempt, in
the public interest, any owner or‘olass 01' owners ora
particular person or persons or classes of persons from the
. operation of. all or any the provisions of this Act.
11. An owner shall, in the prescribed manner, furnish
to the prescribed authority a table of fares and freights
and a table regulating timings of arrival and departure of
agtaxable vehicle and such othex: particulars as the pres—
cribedlauthority may by order, from time to time, require.
Jalofl’SS
5
12. Any arrear of tax or penalty imposed under thisAct shat! be recoverable as an arrear of land revenue.
13. Where an owner dies before payment of the taxdue under this Act, his executor, administrator or otherlegal representative shall be liable to pay, out of theestate of the deceased to the extent to which itis capable
of meeting the charge.
14. Where the business carried on by a {hm or an
association of persons, other than a Company as defined
in. the Companies Act, 1956 and in respect of which tax
is due under this Act, is discontinued or the associati-On
dt‘ persons is dissolved, the tax shall be levied upon and
recovered from, jointly and severally, every'person who at
the time of such discontinuance 0r dissolution Was a partner
of such firm or member of such association; and all the
.provision of this Act shall apply accordingly.
15. The prescribed authority may enter and inspect
any place ordinarily used by the owner for anchoring ahqat or garaging a motor vehicle or keeping accounts ofhis business of the purpose of seeing or verifying whether
the provisions of this Act or the rules framed thereunder
are being complied with and countersign any documents
during the ecurse of such inspection.
(15A. If the prescribed authority has reason to suspect
that any owner is attempting to evade payment of any
tax under the Act, he may, for reasons to be .recorded
in writing, seize such accounts, registers, tickets books,
receipt books or documents of the owner as may be
necessary for the purpose of the Act, and shall grant areceipt to the owner of the same.) '
16. (1) If the State Government Considers it necessary
that with a view to prevent or check evasion oftax under
this Act it is necessary so to do, it may by notificationin the Otficial Gazette, direct the Setting up of a check
post or the erection of a barrier, or both, at such pluce
or places as may be notified.
'(2) At every check post or barrier mentioned in
subsection (1), or at any other place when so required
by the prescribed authority, the owner shall cause a taxable
vehicle to step and remain stationary in order to enable
the said authority to carry out any duty imposed by or
under this Act and the said authority may fox doing so
acute: and travel in Such vehicie.
17. No taxable vehicle shalt be plied in the State—
(a)- in case any tax or penaity payable in respect
thereof remains unpaid for more than fifteen days,
until such tax or penalty is paid, or
(b) in case the returns required by section 6 have
not been submitted, until the returns are submitted;
Recovery of'
arrear tax.
Tax of de-
msed paya—
ble by re-
presentative.
Liabilityin
case of dis-
continued
firm or
association-
Power of »
entry and
Inspection.
Seizure of
books of
account’s.
Erection of
Check posts,
Restrictinn
cm the use pf’
taxable vehi-
cles in centm'm
cases. ‘
Appeal~ to
the presei’i-
bed authoritv
Revision by
Taxation
Ofiicer.
ox
Provided that the prescribed authority may, .f the owner
prOVes to its satisfaction that the failure to submit the
returns referred to in Clause(b) was not deliberate, exempt
such vehicles from the operation of this sectien.
18. (l) Any owner objecting to an order passed under
this Act may, within thirty days from the date of the service
of such OldCr, appeal to the prescribed authority against
Such order;
Provided that, this rerioc' may be extended by the
prescribed authoflty fox good and sufficient reasons to be
recorded in writing;
Provided also that no appeal shall be entertained by
such authority Unless it is satisfied that the anount of
tax assessed or penalty imposed has been paid;
Provided further that such authority if satisfied that
an owner is unable to pay the tax assessed, may, for
reasons to be recorded in writing, entertain an appeal
without such tax having been paid.
(2) 1n disposing of an appeal under sub~Section (l)
the appellate authority may-—
(a) confirm, reduce, enhance or annual the assessment,
or
(b) set aside the assessment and dii'ectai‘iesh assess—
merit after such enquiry as may be ordered, or
(c) confirm. reduce or annual the order of penalty.
(3) The order of the appellate authority shall be finai
except as provided in section 19 and section 20.
19. (l) The Commissioner may call for and examine
the record ot‘ any proceeding under this Act, and it he
considers that any order passed therein by any authoiity
other than that appointed under sub-section (2) of Section 7,
is erroneous in so far as it is prejudicial to the interests
of revenue, he may, after giving the owner an opportunity
of being heard and after making or causing to be made
such enquiry as he deems necessary, pass orders thereon
as the Circumstances of the case justify, including anorder
enhancing or modifying the assessment, or cancelling the
assessment and directing a Fresh assessment.
(2) In the case of any order other than an order to
which sub-section (1) applies passed by any authority other,
than the Commissioner, he may, either of his own motion
or on a petition by the owner for revision, call for the
record of any proceeding under this Act in which any such
order has been passed and may make such enquiry or
cause such‘enqniry to be made, and subject to the pro—
visions of this Act, may pass order thereon, not being
an order prejudicial to the owner, asihe thinks fit.
7
(3) In the case of petition for revision ,under sub-
section (2) by an owner, the petition shall be made within
ninety days from the date on which the order in question
was communicated to him or the date on which he otherwise
came to knew of it, Whichever is earlier;
Provided that the Commissioner before whom the
petition is filed may admit it after the expiration of the
period of ninety days if he 'is satisfied that for reasons
beyond the control of the petitioner or for any other}
sufiiciem cause, it couid not be flied within time.
(4) The Commissioner shall not revise any order under
this Secticn-fin the foliowing cases :—
(a) where anappeaiagainst the orderiies under section
. 18v or 20 but has not been made and the time
Within which such appeal may be made has not
expired 0! in the case of an apreal t0 the appeliate
authority, the owner has not waived his right
of appeal; or
(b) where the Order is pending on appeal under '
Section 18; or
(c) where the order has been made the subject of
an appeal to the appellate authority.
Explanation :—An order by the Commissioner declining
to interfere shah, for the purposes of this seetion, be deemed
not to be an order prejudicxai to an owner. ‘
20. (1) Any owner objecting to an order passed inappeal under section 18 or paSSed in revision under sub-section (1) of section 19 may'appea} to the appellateauthority within sixty days of the date on which such order,
is communicated to him.
(2) The appellate authority may admit an appeal
after the expiration of sixty days referred to in sub-Section
(1) if it is satisfied that for reasons beyond the control
of the appeiiant or for any other suificient cause it could
not be filed within time.
(3) An appeai to the appeiiate authority shall be inthe prescribed form and shall be verified in the prescribed
manner, and shall be accompanied by a fee of twenty
live rupees.
(4)' The Appellate Authority may; after giVing the
owner an opportunity of being heard, pass such orders
thereon as it thinks fit, and shall communicate any such
orders to the owner and to the Commissioner.
21. (1) Within sixty days from the date of service of
tiny order under section 20, the owner may, by petition ‘in writing require the appellate authority to refer to theHigh Court any question of law arising out of such orderof the appellate authority or the appellate authority make
Appea],
Reference.
8
such reference out of its own motion. Where the petition
‘_is made by an owner, it shail be accompanied by a fee of
one hundred rupees. ‘ ,
62) Within sixty days of the receipt of the petition
under sub—section (1), the appellate authority shah, subject
to the provisions in sub-section (3), draw up, after such
hearing and enquiry as may be considered necessary, a
statement of the case and refer it with its opinion thereon
to the High Court.
(3) The appe11ate authority may reject the application
under sub—section (1) and refuse to state the case on the
ound that it is time—barred or otherwise incompetent, or
that no question of law arises and the applicant may,
within thirty days of such refusal withdraw the application
amt if he does so, the fee paid shall be refunded.
4) Where the application under sub-section (1) is
Iejeeted on the ground that no question of law arises and
where no action is taken by the applicant under sub-
section (3), he may, within ninety days from the date of
such rejection, appiy to the High Court against the order
rejecting the application, and if, upon receipt of such an
appiication, the High Court is not satisfied with the correct-
ness of the decision, it may require the Revenue Tribunal
to state the case and refer it and, on receipt of any
such requisition, the appellate authority sha11 state and
refer the case accordingly.
(5) Where the application under sub—scction (1) is
rejected on the ground that it is time—barred and where
no action is taken by the applicant under sub—section (3),
he may, within ninety days of the date of such rejection,
apply to the High Court against the order rejecting the
appiieation and if, upon receipt of such an application,
the High Court is not satisfied with the correctness of
the decision, it may require the appellate authority to
treat the application under sub-section (1) as made within
time.
(6) Where the High Court is not satisfied that the
statement in a case referred under this section is Sufficient
to enable it to‘ determine the questions of law raised
thereby, it may refer the case back to the appellate authority
to make such additions thereto or such aiterations therein
as may be directed and the appeiiate authority shall thereupon
comply with the directions and re-submit the case accordingly.
(7) The High Court upon hearing of any such case
shah decide the quefition of law raiSed thereby, and shall
fiehver its judgement thereon containing the grounds on
Which such decision” is based, and shall send to the
appellate authority a copy of such judgement under the
seat of the High Court and signature of the Registrar,
"and the appellate authority shalt, on receipt of the copy
ofithe judgement, order disposal of the case accordingty.
9
(8) Where a reference is made on the application ofan owner, the costs shall be in the discretion of the High
Court.
(9) Notwithstanding that a reference has been madeunder this section to the High Court, payment of tax shallnot be stayed pending disposal of such referenCe; but where
the amount of tax is reduced as the result of the reference,
the excess shall be refunded in accordance With the provisions
of this Act.
(1'0) Section 5 of the Indian Limitation Act, 1963 shah
apply to an application to the High Court by an ownerunder this section.
. 22. (1) Whoever :—
(3) fails to pay the tax due from him within the pres-
cribed period; or
(b) fraudulently or wilfully evades the payment
any tax due under this Act; or
(c) allow any passenger to travel without a tieket orgoods to be carried without issuing a receipt ina taxable vehicle as-required under section 5;or
(d) obstructs any prescribed authority from making
entry and inspection under section 15 or sub—
section (2) of section 16; or '
(e) uses any taxable veh’icie in contravention of section
17; or
.(f) contraven any other provision of this Act or therules made thereunder shall be liable, on convic-
tion, to a fine which may be extend to one thousand
rupees and when the offence is a continuing oneon a subsequent conviction to a fine not exceedingtwenty-five rupees for each day Of the continuaHCeof the ofi'euce.
(2) No Court shall take cognizance of any offenceunder this Act or the rules framed thereunder except ona complaint in writing by the prescribed authority, andno COurt inferior to that of a Magistrate 01' the First
Ciaas shall try any such ofi‘ence.
23. (1) The prescribed authority may, at any time,accept from any person who has committed an offenceunder section 22, by way of composition of offence, a sumof money not exceeding one thousand rupees or doublethe amount of [21); involved, whichever is greater, in additionto the tax to be recoyered.
(2) .On plyment ofvsuch sum of money as may bedetermined under sub-section (1), the prescribed authorityshall, whe e mCessary, report to the Court that the Offencehas been compounded and thereafter no further proceedings
0 ences and
pernalties.
Power to
compound
ofl‘ences.
Bar to
Proceedings.
Exciusion
of_ Jurisdi-
ction of
Civil Courts.
Refunds.
Delegation
of po wers.
Pawer to
make rules.
10
under section 22 shall be taken against the offender in
respect of the same offence and the Said Coutt shall
discharge or acquit the accused, as the case may be?
'24. No prosecution shall lie against any person
authorised under this Act, for anything done or purported
to have been done in good faith under this Act or the
ruies made thereunder.
25. No Civil Court shall haVe jurisdiction in any
matter which the tate Goveinment or any prescribed
authority is empowered by this Act or the rules made
thereunder to dispose of or take cognizance of, and regarding
the manner in which the State Government or any prescribed
authority may exercise any power (vested in it by or
under this Act or the rules made thereunder.
26. The preScribed authority shall, 'in the prescribed
manner, refund to an owner appiying in this behalf, any
amount of tax paid by such owner in excess ot’theamount
due From him under this Act.
27. The Commissioner may, subject to such restrictions
and conditions as may be prescribed, delegate, by notification
'in the Manipur Gazette. any of his powers under this
Act to any person appointed under section 7 to assist him,
.28. (1) The State .Government may make rules,
consistent with the provisions of this Act, for securing
payment of tax and generally for the purposes of carrying
into effect the provisions of this Act.
(2) In particular and without prejudice to the genesality
of the foregoing power, the State Government may make
rules—
(a) prescdbing the manner in which and the intervals
at which tax shall be paid under section 3 and
section 4;
(b) prescribing the authority or authorities For the
purpose of carrying out any function under any of.
the provisions of this Act;
(c) prescribing the forms of tickets and receipts under
section 5; ' .
(d) prescribing the manner of payment of tax under
section 4 and penalty under section 9‘,
(e) prescribing the manner of exhibiting. the table of
fares, freights and the timetable under section 131;
(f) prescribing the manner in which an appeal petition
may be filled under section 13 or sectioa: 26;
(g) prescribing the manner in which a revision applica—
tion may be preferred under section 19;;
11
th) prescribing the manner in which a reference petition
may be made under section 21;
(i) prescribing the manner in which refund under section
26 shall be made; and '
(j) providing for any other matter for which rules can
be or may be prescribed.
(3) All rules made under this section shall be laid for
not less than fourteen days before the Manipur Legislative
Assembly as soon as possible after they are made and shall
be subject to such modification as the Legislative Assemly
may make during the session in which they are so laid or
the session immediately following.

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