The Manipur Professions, Trades, Callings and Employments Taxation Act, 1981

 
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EXTRAORDINARY
?UBMSMD BY Aumomfiv
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No, 248 Imphal, Friday, October 30, 1981(Kartnka 8, 1903)
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GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS
DEPARTMENT ,
Imphal, the 30th October, 1981
Na 2/6/78—Leg/L.~—-The following Act 01'. the Legislature o1 Manipur
which received assent of the Governor on 17—10—81 is hereby published
in the Manipur Gazette:
> A. SUKUMAR SINGH.
Under Secretary (Law), Government of Manipur.
THE MANIPUR PROFESSIONS, TRADES, CALLINGS AND
. EMPLOYMENTS TAXATION ACT, 1981
(Manipur Act 5 of 1981),
AN
ACT
to levy a tax on professions, trades” callings and employments' and L
to deal with matte“ connected theTewith and incidental thereto.
BE it enacted by the Legislature of Manipur in the Thirty—
second Year of Republic of India as follows: V
CHAPTER 1'
PRELIMINARY - ‘
_1. (1) This Act may be called the Mani’pur Professmns, Trades, Sll‘j” m‘s‘.
Callings and 'Employments Taxation Act, 1981. _ :2fi;‘;‘m‘é‘:
ment.
(2) It extends to the whole of Manipur.
force on such date as the State
Official Gazette, appoint
for different areas and for
( 3) It shall' come into
Government may, by notification in the
and different dates may be appointed
different provisions of this Act.
2. In this Act unless there is anything repugnant in the munitions.
subject or context,—- -
2
(a) “assessing authority” in a particular area means the
Superintendent referred to in section 6 exercising
Jurisdxctlon m that area;
(b) ”assessee” means a person by whom tax is payable
under the provisions of this Act;
(e) ”assessment year” means the period of twelve months
commencmg on the lst day of April every year;
(d) ”person” includes a company, firm or other association
of persons, Hindu Undivided Family or a Joint Family;
(e) ”prescribed” means prescribed by rules made under
this Act;
(f) for the purposes of- this Act "previous year” means:—
_(i) the twelve months ending on 3lst ’March [imme-
diately preceding the assessment year; or "
(ii) if the accounts of the assessee have been made
‘upto—date within the said period of twelve months
.then at the option of the assessee the twelve months
ending on such~d~ate 2’
Provided that-if this option‘has once been exercised
‘by the .assessee, it shalltnot (again be exercised
except ,with the consent of the Commissioner or
such other officers as may be authorised by h'rn
in this behalf, and upon such conditions as Com—
mi’ssioner or such other officer may think fit, or
-(iii) in the case of any person or business or class of
:-persons orwbusiness not falling within sub-clauses (i)
.or (ii) suchperiod as may be determined by the
Commissioner or by an authority authorised by the
Commissioner in this behalf;
(g) “principal officer” means With reference to,—
('1) a Government, the head of an office or the disbursing
officer;
‘ (ii) a-1oca1 authority, company, firm or other association
of persons, the Chairman, Secretary, Treasurer,
Manager, or Agent of. such local authority, company.
firm or. other associati‘on of, persons;
(h) "“total gross income” means aggregate of income derived
nfrom all sources ,by a person in respect of his profession,
-:trade,.ca11ing or employment, but shall not include
overtime wages, pension, local allowances, sumptuary
allowances, medical allowance, allowances for house ‘-
, rent. conveyance, travelling or such other allowances
of com ensatory nature as may be specified by the
State .' overnment by a notification in, the Official
Gazette.
3
CHAPTER i1
LIABILITY To AND CHARGE OF TAX
   
 
_ 3. (1) As from assessment year commencing on the lst day of Liabgmym
”April of every year and subject to the provisions of this Act, every'tax.
??‘p'erson who carries on a trade either by himself or by 'an agent or
Lrepresentative, or who follows a profession or calling or who is in
?‘emé‘l‘oyment either wholly or in part within the State shall be
:_g.liab1e to pay for each assessment year a tax with reference to his
'9‘total gross income of the previous year with regard to such
jprofession, trade, calling or employment and in addition to any
tax, rate, duty or tee which he is liable to pay uudcx any other
enactment for the time being in force:
‘ Provided that the tax repayable by any person shall not
j exceed two hundred fifty rupees for any assessment year.n
(2)” In respect of total gross income chargeable under sub—
section (1), tax snail be Jeducteti at the source or paid in advance
where ‘it ls so deUCtlble or payable under any provision of this
-, Act.
Explanat’ion—For the purposes of this section a person on
_1eave sha111be deemed to be a person in employ—
.ment. “ ' ’ t
4. The tax shall be levied at the rates specified in the Rate ofux.
‘fSchedule annexed to this Act. ' ~ -
5. The provisions of this Act shall not apply to a member Act nolto
oi the armed forces of India. ‘ ‘ > - - ‘ fgglymcer-
CEAPTER III
TAXING AUTHORITIES
6. ( 1) There shall be the following classes of. taxingr authori— Taxing
ties for the purposes of this Act,-name1y,—-——
authorities
and xluir
(a) Commissioner of Taxes;
appointment.
(b) Deputy Commissioner of Taxes;
(c) Takation Officer;
' (d) Additional'Taxation Officer;
(e) Inspectors.
(2) Commissioner of Taxes shall be the Commissioner under
this Act and shall exercise such powers and perform such duties
as may be required by or under the Act or the rules made there—
under.
4
l(3) The state Government may, by notification in the OfficilGazette, appoint as many Taxation Officers, Additional TaxatioOfficers and Inspectors as may be necessary for carrying out thpurposes of this Act and may in the same or like notification definthe local limits of their jurisdiction.
umrxxr.
fiawmumnt.
(4) The powers and duties of the Commissioner, Taxatio.Officer and Additional Taxation Officer and Inspectors and thelrelation with one another shall be such as may be prescribed.
CHAPTER IV
ASSESSMENT
7:' (1) Every person liable to pay tax under this Act shallsubmit to the assessing authority a return in such form and withinsuch- time as may be prescribed:
Provided that a person in respect of whom the tax has beendeducted under the provisions of section 11 shall, subject to theprovisions in sub-secti'on (3) thereof, be exempt from the liabilityto submit a return under this sub—section.
(2) In the case of any person who has not furnished a return‘under \sub—section (1) inspite of his liability to pay tax under thisAct for any financial year, the assessing authority may serve inthat year anotice, in the prescribed form, on such person requiringThim to furnishthe return; and such person shall thereupon furnishthe return within the period specified in the notice:Provided that any person offering to pay tax at the highestrate specified in the Schedule shall not be required to submit anyreturn or to produce any evidence.
8. (1) If the assessing authority is satisfied that a returnfurnished under section 7 is correct and complete he shall, by anorder in writing, make assessment and determine the tax payableby the assessee on the basis of such return.
(2) ' If the assessihg authority is not satisfied that returnfurnished under section. 7 is correct and complete. he shall serveon the person concerned a notice requiringT him. on the date, andat the hour and place to be specified therein, eiiher to attend inperson or to produce or cause to be produced evidence in support
(3) On the days specified in the notice under sub—section (2)01”as soon afterward as may be, the assessing authority. after-hearingsuch evidence as may be produced and such other evidence as hemay require, shall, by an order in writing, assess the income and.determine the tax payable by him.
(4) If any person fails to make a return as required bysection7 or havingr made the return fails to comply with the termsof the notice under sub—section (2), the assessing authority shall,by an order in writing. assess, to the best of his judgement, theincome and determine the tax payable by him:
'5:
Provided that before making assessments, the assessing
.avauthority may allow the person such further time as he thinks tit
«5:0 make the return or comply with the terms of the notice issued
’ under sub-section (2).
. 9i ' If for any reason, the income of any person has not been
l.gassessed or has been under assessed for any financial year, the
“assessing authority may, notwithstanding anything contained in
:;_£ub-section‘*(2) of section 7, at any time within three years of the
fend of that year, serve on the person liable to pay the tax, a
{amatice containing all or any of the re uirements which may be
T&nciuded im a notice under sub—section?2) of section 7 and may
{proceed to assess or reassess his income and the provisions of this
" Act shall, so far as may be, apply accordingly as if the notice were
’ a notice issued under that sub—section:
Provided that the tax shall be charged at the rate at which
it would have been charged if the person would not have escaped
assessment or full assessment, as the case may be. .
V 10. (1 ) The authority which made an assessment or passed an
order on appeal or revision in respect thereof, may of his own
mozion, and shall if an application is filed in this behalf, within
three years from the date of such assessment or order. rectify any
mistake apparent from the record of the case:
Provided that no such rectificatibn having adverse effect upon
an assessee shall be made unless the assessee has been given a
reasonable opportunity of being heard.
2) Where any such rectification has the effect of reducing
the assessment, the assessing authority shall order any refund
which may be due to such person.
(3) Where any such rectification has the effect of enhancing
the assessment or reducing the refund, the assessing authority shall
serve on the person a notice of demand in the prescribed form
specifying the sum payable, and such notice of demand shall be
deemed to be issued under section 18 and provisions of this Act
shall apply accordingly. -
11. (1) The tax shall be payable in advance under this Act
within the financial year next preceding the assessment year by
any person in the employment of any Govel'nment,L0C:~\l authoritv.
Company, Firm or other ussocilation of persons :uul shull be
deducted in the manner prescribed by the Principal Officer thereon
from amount payable to silch person on behalf of such Government,
Local authority, Company, Firm or other association or persons:
Provided that the advance tax deductable or payable under
this sub—section in respect of the total gross income of the previous
year relating to the assessment year commencing on the lst day
of April, every year shall be deducted or paid in one instalment
by the 30th day of March, every year.
Assessment
of escaped
tax.
Reiztificatiou
of mistakes .
Deduction
of ta 7. at
soune.
Requisition
for deduction
of tax.
Indemnity.
Payment of
idvaucc tax
in case not
covered by
section 11.
Appeals.
6
.(2) The principal officer making any deduction under sub—
section (1) shall submit. to the assessing authority such return and
within such time as may be prescribed.
(.3) The assessing authority may take action if he thinks fit
in the manner provided by sub—section (2) of section 7 and by
section 8, in the case of any person iln respect of whom he is
satisfied that no return under sub—section (3) has been furnishedor a return furnished under that sub—section is inaccurate or
deficient.
(4) Where any principal officer fails to deduct any tax or
after deducting fails to pay it as required by or under this Act,he shall, without prejudice to any other consequences he mayincur under this Act, be deemed to be a person in default in respectof the tax deducted o paid and all the provisions of section“)shall apply to him: '
.
Provided that the assessing authority shall not make a directionunder sub—section (2) f section 19 for the recovery of any penaltyfrom such person unless it ' satisfied that such person has wi‘lfullyfailed to deduct and pay the tax.
13. The principal officer deducting or paying any tax underthe provisions of this Act is hereby indemnified for such deduction;or payment thereof.
15. (1 ) Any assessee objecting to an order passed under thisAct by any officer other than the Commissroner, Deputy Commis—
prescribed :
Provided that no appeal against an order of assessment orpenalty shall be entertained by the Taxation Officer unless he issatisfied that the amount of tax assessed or-penalty levxed, if not:otherwise directed by him, has been paid:
7
Provided further that the Taxation Officer before Whom the
ma! is filed may admit it after the expirations of thirty days,
if he is satisfied that for reasons beyond the control of the appellant
c: any other sufficient cause it could not be filed within time:
Provided also that no such appeal shall be admitted after a
period of six months from the date of service of the notice or
demand relating to the assessment on the date of service of the
order, as the case may be. ‘
(2) Every appeal under sub—section (1) shall be presented in
such form with such fees and shall be verified in such manner as
may- be prescribed.
(3) The Taxation Officer shall fix a day and place for hearing
of the appeal, and may from time to time adjourn the hearing and
make or cause to be made, such further enquiry as may be deemed
necessary. 5‘
(4) In disposing of the appeal under sub—section (1) against
an order of assessment or penalty the Taxation Officer may,—
(a) confirm, reduce, enhance or annul the assessment, or
(1)) set aside the assessment and direct a fresh assessment after
such enquiry as may bevordered, or
(c) confirm, reduce or annul the order of penalty.
(5) The appellate authority shall, on the conclusion. of the
appeal communicate the orders passed by it to the appellant and
the assessing authority.
16. (1) The Commissioner of Taxes may call for and examine
the record of any proceeding under the Act and if he considers
that any order passed therein by any officer other than himself,
is erroneous in so far as it is prejudicial to the interest of revenue
he may, after giving the assessee an opportunity of beihg heard
(and after making or causing to be made such enquiry as he deems
necessary, pass such orders thereon as the circumstances of the,
cases justify, including an order enhancitng or modifying the
assessment, or cancelhng the assessment and directing a fresh
assessment. .
(2) In the case of any order other than an order to which
sub—section( 1) applied, passed under this Act by any officer other
than himself, the Commissioner of Taxes may of his own motion,
and in the case of an order passed under section 15 also, subject
to such rules as may be prescribed, on a petition by an assessee
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 enquiry to be made, and subject to the
provision of this Act may pass such order thereon not being an
order prejudicial to the assessee,- as he thinks fit:
I ‘
Ram- .
Delegation
of powers.
Notice of
Demand.
Dim when
Dayabts.
8
Provided that the Commissioner of Taxes may dispense withthe enquiry required to be made under this sub—section, if he, forreasons to be recorded, considers such enquiry to be not necessary.\
(3) In the case of a petition for revision under sub—section (2)by an assessee, the petition shall be made within ninety days fromthe date on which the order in question was communicated tohim or the date on Which he otherwise comes to know of it, which—ever is earlier:
Provided that the Commissioner of Taxes before whom thepetitions is filed may admit it after the expiration of the period ofninety days if he is satisfied that for reasons beyond the controlof the petitioner or for any other SUmClL‘llt muse, it could not befiled within time.
Explanation: An order by tho C(mn‘nissionvr of Taxes decliningto interfere shall, [01‘ the purpose of this section. be domnod amorder prejudicial to the assessee. ‘
17. The Commissioner of Taxes may, by notification in theOfficial Gazette, delegate the powers under section 16 to the DeputyCommissioner/Deputy Commissioner of Taxes.
CHAPTER VI
DEMANDS, PAYMENT & RECOVERY
18. Where any tax or penalty is payable in consequence ofany order passed under or in pursuance of this Act. the assessingauthority shall serve on the person concerned a notice of demandin the prescribed form specifying the amount so payable. '
, t 19. (1) The tax or penalty payable under this Act shall be paidin the manner hereinafter provided.
(2) Every person liable to furnish a return under sub—section (1) of section 7 shall; before he furnished the return payinto a Government treasury the full amount of tax due on thebasis of such» return and shall furnish, along with the returns aure‘cei'pt from such treasury in token of such payment.
(3) The principal officer deducting any tax under section 11shall pay the amount to a Government treasury Within thirty daysof such deduction and shall furnish along with the returns requiredto be made under sub-section (2) thereof. a receipt from suchtreasury in token of such payment.
(4) The amount of tax or penalty due under this Act;
(a) in excess of payment already made; or
(b) Where no payment has been made.
shall be paid by such date as may be specified in the notice ofdemand and, where no such date is specified, it shall be paid withinthrity days of service of the notice of’ demand.
9
20. (1) Where any tax or other dues payable under this Act is Mode ofnot paid on or before the due date the person shall be deemed to rccovexy.be in default.
(2) Where a person is in default, the assessing: authority mayin his discretion direct that, in addition to the amount due, a sumnot exceeding the amount of tax in arrear shall be recovered fromthe defaulter by way of penalty:
Provided that before directing the recovery of any such penaltythe assessee shall be given a reasonable opportunity of beng heard.(3) Where a person is in default, the assessing authority shall-- Unless action has been taken under section 12, order that theamount due shall be recoverable as an arrear of land revenue andshall proceed to realise the amount due as such. '
21. Any person who has paid any tax or penalty in excess of Refundthe amount due under this Act may, within ninety days of the. Service of the order of assessment or that passed on appeal orrevision 'as the (case may be, apply for a refund and the amount-,paid in excess shall be refund accordingly.
CHAPTER VII
> OFFENCES AND PENALTIES
L 22. Whoever—-
Fannie to(it) fails,- withoht itea_s”o'nzible 'eause, to submit due time gjkc’emhs’any return required by or under the provisions of this ‘Act or submits a false return; or
(b) fails 'or neglects; iWithontxreascmable cause, to comply' with ‘any recjuirem'ent made ’of, or any obligation laidon him under 'the provisions. of this Act, or
(c) fraudulently evades payment of any tax or advancetax ‘due under this ‘V‘Aetlor. conceals his liability to such., rtax shall, [on convictionfiefore a Magistrate and inaddition to any tax or penalty 01‘ both that may be duefrom him, be punishable, with imprisonment which mayextend to one ‘month or with fine not exceeding onethousand rupees or with both.
CHAPTER 'VIII -
MISCELLANEOUS
23. The appellate authority, the assessing authority and" the Powers. torevisi‘onal authority shall, for the .,.i,i;:poses 'of this Act haVe the ‘ake et‘l’menmSame powers as are vested in a Civi .IECQLlle under the Code of5Ciyi1 gnofialifosfm'Procedure. 1908, when trying a siiitm'iingvi‘espeet of the tollmvingm;;*‘?ers namely :—
Information
to be fur-
nished by the
principal
Officer.
Suits in Civil
Courts to be
barred.
Computing
the'period of
limitation.
Place of
assessment.
Power to
make rules.
10
(u) enforcing the atti-mlzmee of any person and exmnlnini‘: himon oath or allirmation;'
(b) requiring the discovery and production of documents;(c) receiving evidence on affidavit; '(d) issuing commissions for the examination of witnesses.
24. The assessingr authority may demand from the principalofficer of any Government, local authority, company, farm or otherassociation of persons the names and complete addresses of all orany’ of the persons who have been or are, in the employment ofsuch‘ Government, local authority, company, firm or otherassociation of persons and such principal ollieer shall thereuponfurnish assessing authority under the names and addresses sodemanded.
25. No suit shall be brought in any Civil Court to set asideor modify any assessment made or order passed under the provisionof this Act and no prosecution, suit or other proceedings shall lieagainst any officer of the Government for anythilng in good faithdone or intended to be done with this Act or the rules madethereunder.
26. In computing the period of limitation prescribed for anappeal or revision, the day on which the order complained of wasmade and the time requisite for obtaining a copy of such ordershall be excluded. '
27. Any person liable to pay tax under this Act shall ordinarilybe assessed by the assessing authority of the area in which hecarries on 'a trade or follows a profession or calling or Is inemployment.
28. (1) The State Government may, by notification in theOfficial Gazette, make rules for carrying out the purposes of finsAct. e i
(2) Every rule made by the State Government under this Actshall be laid as soon as may be after it ‘3 made, before theLegislative Assembly while it is in session fore total periodbfnot less than fourteen days which may be comprised 1n one sessionor in two or more successive sessions and iii, beforethe expiryof the session in which it is so laid or thesueeesswe sessxonsaforesaid the Legislative Assembly agree in making any modificatljonin the rule or the Legislative Assembly agree that the rule shouldnot be made, the rule shall thereafter have effect only In suchmodified form or be of no effect as the case may be. so, however,that any such modification or annulment shall be Without prejudiceto the'yalidity of anything .previously done under that rule.
11
THE SCHEDULE
(See section 4)
Rate of tax in the case of every person.
 
I
Where the total gross annual income Amount of tax
 .—_._.....
1. Doesvnot exceed Rs. 6,000/— N11
2 Exceeds Rs.6,000/— but does not exceed Rs.10,000/— 50
3. ’Exceeds Rs.10,000/— but does not exceed Rs.15,000/— 100
4., Exceeds Rs.15,000/— but does not exceed Rs.l20,000/— 150
5.71 Exceeds Rs. 20,000/- but does not exceed Rs. 25,000/- 200
"6; Exceeds Rs. 25,000/— 250
 
 
Printed at the Directorate of Ptg. & Sty., Manipur/BlO—CBO-lO-SL

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