The Manipur Professions, Trades, Callings and Employments Taxation (Eight Amendment) Act, 2012

 
EXTRAORDINARY
PUBLISHED ’BY AUTHORITY
 
: N0. 199 , Imphal, Friday, August 31', 2012 . (Bhadré 9, 1934)
 
, GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT
NOTIFICATION-
Imphal, the 23rd July, 2012
 
N0. 2/67/2012-Leg/L: The following Act of the Legislature, Manipux which received assent of .
the Governor of Manipur 01i 21—7~2012 is hereby published in the Offical Gazette:
THE MANIPUR PROFESSIONS, TRADES, CALLINGS AND
EMPLOYMENTS TAXATION (EIGHTH AMENDMENT )ACT, 2012
(MANIPUR ACT NO. 8 OF 2012) A,
An
Act
further to amend the Manipur Professions, Trades, Callings and Employments Taxation Act
1981(ManipurActNo.5 of1981).
Be it enacted by the Legislature of Manipur in the Sixty—third Year of the Republic of India as
follows:-
1. Short titleand‘commencementz- -
(1) This Act may be called the\ Manipur Professions, Trades, Callings and Empldyments
Taxation (Eighth Amendment ) Act, 2012.
(2) It shall come into force on such date as the State Government may, by notification in
' ~ the official Gazette, appoint.
2. Amendment of Schedule:—
FOr the existing tehtries under the Scheduleappended to the Manipur Professions, Trades,
Callings and Emloyments Iaxatien Act, 1981, the followingyshqll be substituted namely:— _
2.
 
 
 
 
 
 
 ' a(V)    
 
A. SALARY AND WAGE bARNEgS
5' Where the total gross annualIncome k :i , Amdunt of Tax per
1 annum ,
(i) Does not exceed Rs. 50,000/— ' Nil
(ii) Exceeds Rs. 50, 000/— but does not exceed Rs. 75, 000/— 1,200/—
(iii) Exceeds Rs. 75, 000/— but does not exceed RS 1, 00,000/— 2,000/—
(iv) Exceeds Rs. 1,00 000/— but does not exceedRs. 1, 25000/— 2,400/-
Exceeds Rs. 1,25,000/— onwards 2,500/—' ”
B. (1) Legal practitioners including Solicitors and Notaries Public;
* (ii) Médicalpractitioners including Medical Consultant and Dentist; “
(iii) Technical and professional consultants including Architects, Engineers,
Chartered AccOuntant Actuaries, Management Consultant and Tax Consultants;
(iv) Chiengents, PrincipalAgent, SpecialAgents InsuranceAgent and Surveyors
or Land Assessors registered or licensed under the Insnrance Act 1938 (4 of
1938):—
Where the standing in the profession of any of the persons mentioned above is:—
(a) 3 years'OI less
(b) more than 3 years but less than 5 years—
(c) 5 years or more
(1) Estate Agents or brokers, Commission Agent
or Mercantile Agents.
(ii) Contractors of all description engaged in work.
(iii) Suppliers of all desen'ption engaged in any supply work.
Directors (other than those nominated by the Govt.) of
‘ - Companies registered under the Companies Act, 1956.
(a) Dealers registered under the Manipur VAT Act, 2004
whose total turnover in any years according to the Act ,
and Rules framed there under :—
- (i) ’ Less than Rs. 50,000/— -.
(ii) Exceeds Rs. 50,000/~ ‘ ’
(b) Owners 0r lessees of petrol/diesel filling stations .
‘ an’d SeNice stations», :agentszand'distributorsincluding j ,.
retail dealers of liquefied petroleum gas pumpsr. v
1,600/—
2,000/~
2,500/-
2,500/— .
2,500/—
2,500/—
2,000/-
Nil ,
2 (two) percent of
such annual gross
turnover subject
to a maximum of
Rs. 2,500/— per
annum
" - 2,5001; ;
3
Where such person holds permit for any taxes, three
wheelers Goodsvehicles trucks or buses:- v
(1) Heavy Bus from34seats to 50 seats.
(ii) Medium Bus upto 23 to 34 seats
" (iii) Mini Bus upto 12 to 23 seats
' (iv) Maxi Cab 7 to 12 seats
(V) Motor Cab upto 6 seats
.(Vi) Auto Rickshaw 3 seats
(vii) Light Truck‘Whose goods vehicle does net exceed 7500 kg.
(viii) Mid Truck whose goods vehicle weight lies .between
7500 kg and 12000 kg
(ix) Heavy Truck whose goods vehicle weight exceeds
12000 kg
Banking Companies as defined in the Banking Regulation
1 Apt, 1949.‘
Companies registered under the COmpanies Act, 1956 and
engaged in the Professions, Trades and Callings.
Firms registered under the Indian Partnership Act, 1932
and engaged in any Professions, Trades or Callings.
(1) Mill owners of Rice/Atta/Flour/Oil.
(ii) Employers of hotel of 3-Starred category and above.
(iii) Owners of Restaurants/hotels/eaters where food is served.
(iv) Owners of Private Hospitals/Nursing Homes/Medical
Clinics/Diagnostic Centres/Laboratoriesfliealth Spa.
(v) Owners of Private Institutions/Schools/Colleges.
Individuals or Institutions conducting Chit funds.
Co--0perative Societies registered or deemed to be registered
' under the Manipur Co-operative Societies Act, 1976 engaged
in any Professions, Trades or Callings: —
(a) State Level Societies.
(b) District Level Societies.
(c) 'Panchayat Level.
2,500/—
1,500/—
1,200/—
1,100/—
1,000/-
900/—
1,500/—
2,000/—
21500/~
2,500/-
2,500/~
2,500/—
2,500/—
2,500/—
2,500/—
2,500/—
2,500/—
' 1,500/—
500/—
. 250/—
125/-
4
M. Persons other than those mentioned in any preceding entn‘es,’ Rate of tax shall
Who are engaged in any Professions, Trades or Callings as the be fixed by
State Government may, from time to time, by Notification 1 notification but
under Section 3(1) of this Act, specify. _ - not exceeding
._ ’ ‘ Rs. 2,500/— per
annum.
N0TE : Where aperson is covered by more than one entry in this Schedule, the highest
rate or a tax spécifiedunder any of those entries shall be applicable in his
case. ,
TH. KAMINI KUMAR SINGH,
Deputy Secretary (Law),
Government of Manipur.
 
Printed at the Directorate of Printing & Stationery, Government of Manipur/310—C/3 1—08—2012.

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