The Manipur Professions, Trades, Callings and Employments Taxation (Seventh Amendment) Act, 2000

1/2"“Act No...............
Date of Assent 2.78.13 “‘7’
Date of Publication “39,9137 2WD
THE MANIPUR PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS
TAXATION(SEVENTH AMENDMENT) EEC]; 2000.
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further to amend the Manipur Professions, Trades, Callings and Employments Taxation
Act} 1981(Manipur: Act No.5 of 1981).
Be "rt enacted by the Legislature of Manipur in the Fifiy-first Year of the Republic of
India as follows:—
Short title and commencement:-
(1) This Act may be called the Manipur Professions, Trades, Callings and
Employments Taxation(Seventh Amendment) Act, 2000‘
(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 entries under the Schedule appended to the Manipur
Professions, Trades, Callings and Employments Taxation Acta 1981, the following
‘shall be substituted, namely :—
A. SALARY AND WAGES EARNERS :
 
 
Where the total gross annual income Amount of tax per annum
i) Does not exceed Rs.15,000/- Ni]
ii) Exceeds Rs‘ 15,000/- but does not
exceed Rs.20,000/— Rs.300/-
iii) Exceeds Rs. 20,000/- but does not
exceed Rs.30,000/- Rs. 450/-
ii) Exceeds Rs. 30,000/— but does not
exceed Rs.40,000/- Rs.600/-
v) Exceeds Rs. 40,000/— but does not ,
exceed Rs. 50,000/— , Rs.750/—
vi) Exceeds Rs.50_,000/- but does not
' exceed Rs.60,000/— Rs.900/—
vii) Exceeds Rs. 60,000/— but does not
exceed Rs,75,000/— . Rs. 1,100/—
Mii) Exceeds Rs. 75,000/— but does not
exceed Rs.1,00,000/- Rs.1,600/—
ix) Exceeds Rs.1,00,000/— but does not
exceed Rs. 1,25,000/— Rs.2,200/—
1);) Exceeds Rs.1,25,000/— onwards Rs.2,500/_
-(1)-
B.’ i)
ii)
Legal practitioners including solicitors and notaries public;
Medical practitioners including Medical consultant and dentists;
iii) Technical and professional consultants including Architects,
iv)
Engineers, Chartered Accountant Actuaries, Management
Consultant and Tax consultants;
Chief Agents, Principal Agent, Special Agents, Insurance
Agent and Surveyor or Loss Assessors registered or licensed
under the Insurance Act. 1938 (4 of 193 8):-
Where the standing in the profession of any of the persons mentioned
above is:-
a) 3 years or less
b) more than 3 years but less than 5 years
c) 5 years or more
Estate Agents or borkers of including contractors
Directors(other than those nominated by the
Govt.) of Companies registered under the Companies
Act. 1956.
Dealers registered under the Manipur Sales Tax Act, 1990
Whose total turnover in any year according to the Act and
Rules framed thereunder is :-
i)"~ Less than Rs.50,000/—
ii) Rs.50,000/— to Rs.1,00,000/—
iii) Above Rs. 1,00,000/—
iv) Above Rs. 10,00,000/—
v)! Owners/lessors of Petrol/Diesels filling stations/service
station and distributors/owners/lessors of LPG(Cooking)
Gast
Where such person holds permit/permits for any taxies, three
Wheelers, goods vehicles, trucks or buses :—
i) In respect of taxi or three wheelers/goods vehicle
ii) In respect of each truck or bus
Banking Companies as defined in the Banking Regulation
Act, 1949 :—
0 Scheduled Banks
ii) - Other Banks
-(2)-
Amount of tax [ger annum
Rs. 1000/—
Rs. 2,000/-
Rs.2,5000/—
Rs.2,000/-
Rs. 1,000/—
Rs.1,000/-
Rs. 1,500/-
Rs.2,000/-
Rs,2,500/—
Rs.2,500/—
Rs. 1,000/—
Rs. 1,000/—
Rs‘ 2000/—
Rs. 1,000/—
,
Amount of tax per annum
H. Companies registered under the Companies
Act, 1956 and engaged in the Professions,
Trades, or callings. Rs. 2,000/-
1. Firms registered under the Indian Partnership
Act, 1932 and engaged in Professions, Trades,
Or Callings. Rs. 1000/—
]. Mill owners of Rice/Atta/Flour/Oil Rs. 500/.-
K. Individuals or Institutions conducting Chit
Funds Rs. 500/-
L. Co-Operative 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 Rs. 250/-
(b) District Level Societies Rs. 125/-
(c) Panchayat Level Rs. 75/-
M. Persons other than those mentioned in any preceding Rate of tax shall
entu'es, who are engaged in any Professions, Trades or be as may be fixed
Callings as the State Government may, from time to _ by notification but
time, by notification under Section 3(1) of this Act, not exceeding Rs.
specify. 500/— per annum
NOTE2- Where a person is covered by more than one entry
in this Schedule, the highest rate or tax specified
under any of those entries shall be applicable in
his case.
This Bill under the title,'The Manipur Professions,
Trades,Callings and Employments Taxation (Seventh Amendment)
8111,2000 has been passed by the Manipur Legislative Assembly
on July 26,2000. This is a money Bill.
\
Qfiem.7
(Dr. S.Ehananjoy )
-Imphal— Speaker,
Augustg/ F 2000. Manipur Legislative Assembly.
I assent to this Bill.
WW
Imphal , (Ved Prakash Marwah)
August 2.5 ,2000. . Governor of Manipur.

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