The Manipur Professions, Trades, Callings and Employments Taxation (Fifth Amendment) Act, 1991

fe
Manipur’
Zi)
Gazettei
, SETRAOROINARY
PUBLISHED BY AUTHORITY
No. 9 Imphal, Monday, Apr! 1, 1991 (Chaitra11, 1913)
GOVERNMENT OF MANIPUR
SECRETARIAT : LAW & LEGISLATIVE AFFAIRS DEPARTMENT
NOTIFICATION
Imphal,the IstApril,1991
No. 2/37/90-LegiL.—TheManipurProfession,Trades,CallingsandEmployments
Taxation (FifthAmendinent) Act 1991 (Act No. 3 of 1991)which received
assentof the Governoron 30-3-199118herebypublishedin theManipur
Garelte.
 
L. IROMCHA SINGH,
Deputy Secretaryto the Government of
Manipur.
THE MANIPUR PROFESSIONS. TRADES. CALLINGS AND EMPLOYMENTS
TAXATION (FIFTH AMENDMENT) ACT, 1991
AN
ACT
furtherto amend the Manipur Professions,Trades,Cullingsand Employments
TaxatlonAct,1981(MSonipurActS of 1981)
BE itenactedby the Legislatureof Manipuc in the Forty-SecondYear
of the Republicof Indiaas follows:—
1. Short titleandcommencement.—ThisAct may be calledthe Manipur
Professions,Trades,Caltingsand Euployments Taxation (Fifth{Amendment)
Act, 1991.
(2) Tt_sballbe deemed to lave come into forcewith effectfrom the
tst day of April,1991
 
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4. Amendment of section 2. 0 . ae ’ “ ‘
Trades, Callivesand tn " * . In scan 2 eh the Manipur Pratesong: ees and LmploymentsTarationAct,1881 ;asthe principalAct). (hereinafterreferredto
Lf a(1) oo (dq),(g) and (h) the followingshall be substituted,
“dy “petson’ means any person who is engaged in any profession
trade,callingor employment in Manipur, and includesa Hindu
Undivided Family, Grm, company, corporation or other corporate
body, any sociciy, club Or asseckitien so enpaged, but docs not
include any person who earns wittes On at casual basin;
(g) ‘Principal Officer? means with referenee lo—
(1) a@ Department of the StateGovernment ar tho Cent Govern
ment, the Head of Ollice or the Officer who is responsible for
disbursementof such salaryor wages;aud 
 
Gi) alecal authority,firm,company, corporationar other corporate
body, society,club or assecition af persons,the Chainnan,
Secretary,Treasurer,Manager or Agent of such local authority,
lirm, company, corporation er ether corporate body, socicty,
club, or association of persons:
(h) ‘total gress income’ means ageregate + income derived from salary
or wagescarnedby anemploy: eetef hisemployment,but shall
not include overtin Jecalallowances,sumptuary
allowances, medical allow erent allowances, conveyinecy
travelling or such other allewerces of compensatory eatine as
may te specified by the StitteGessement by notificationin the
officialGazette’.
    
    
   
(2) after clause (i),the followingchu, Ga fi thy and) (1) shall be
inserteel,namely.-
“() ‘employee’ means a peron employed on salary or wages and
includes,—
 
(1) a Government servant receiving pay fiom the revenues of
the Centre! Government ar any State Government;  
(2) a personin the sersiczof @ body whether incorporateder
not,Whichisowned er contrelledby the Central Government
er any Slite Government, where the body operates in “iny
partof the State,exer thowrh itsheadquartersmay silunte
oulsidetheState;and Yoo
Gj) ‘State Government! means
(k)
(I) ‘txt means the tas
he Gee, e :the State Government of Manipur,
 
ae micarsShite of Mie
 
eounder this Act
3. Amendment of section 2 ty section Uap othe Principal Act
PTsG) the werds Wath rferenee te hs tong
coon th stab hyGene! pREHGATE. Hiv tli HCO ATOR prev pens
deters;
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3
cord ieee bantped Hite
for the were ,
vavien [0 subesesttt (1) ve vivalke Portia
Gi) i \ ott thousand Tye hundred | (1) shat
the words i ws . veea (Osh Pescetient i
at the end of the Pee ie fof}ine provisa shall
(in) the ie wel be colon aed thereafter
be substituted &
» ndde yainely,=
Geaiiee | saci)in the Schedule:shall. sentry 20 :
Yrovided further that the cults ne may Pe cpeciticd by the
of persons * Garette fromclasses ial
norhcalien Hl the clapply only te such
stato Governance
time to times
hy 
sub-section(2).the following
(iv) sub-section(2)and theExplanationbelow
shall be substituted,namely,— niderent voor
feanee where IE1
   For an ae sens
or paid at“(2)) The tay payable be any persons
of tis Actsub-section(1) shill be deducted at soures ©
so deductibleor payable under any provsion
. . San assessment
Explanation (1y—The tv payable hy an craplawes Foran russesea
year shall be determine: with refereneefe bist saa
during the previous year
 
gross
Explanation (1)= (a) a person on derve shalt he doaned to be
continuing in the employments
sepa Corp retin owned  (b) an emplosee of the StateGover:ne
or controlfed by the State Gevernnient shallbe deemed to Ee cmployinent
within the State even though he is working bor thetinc bens Ourdide the
State’.
4. Substitutionof section5—For sectionSef the Crivcret Act the Fallowing
sball be substituted,namely,—
 
teh appl ot:thef. Nothine contained in’ tue.
rll Mtunipur.members of the armcd forcesof the Unten tersties   
eS. Exemption 1h)
  
tien is the officialGravette,
persons aha
 
(2) The State Government may, by retire
exen.pl from the fess ef the tex urder thesAct
considers necessary for Co se, in Cot public interest  rhs
5. Insertionof ron sectionGA After section@ ef the piicipsl Act, the
following section ¢-A shall be inscited,namely,—
“@ A, Registration Enrolment. (1) Evers Pereipebollsers ct cmp lover
(not being an clheer of the Government) ViabloCamas tay iden sub-sectioni)
of secticn Tl shell cttain a certificatecfre:ivtrationfrom the preszribed
authorityin the prescrikedmanner,
(2) Peery persen diahlete pay Gveder Go. Act Gather th:
moods ray
scribe
   
a peran
Lavehis
authority
  
efrping saliry or Wares. im respect of whem et
Hhottaina certificateof enrelment trom te  employer),
in the preseribed manner.
rhbeare cf repistir(3) vers ensployes or person reqiined 2. ot a
tien er cnrolment shall within ninety des fram th tate ef comune inte
force of this Act orifbe was pebengrestin ve oprfost trade. calling
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or employment on that date, withinninety days of his becoming liabletoPAY UX, or, in respectof aoy personreferredto in sub-section(2),withinhinetydays of bis beceming liableto pay tayata ratehigheror lowerthan the one mentioned in hiscortificateof enrolment apply tor@ Certificateof registrationor enrolment, or a revisedcertificateof earolment, as the
case: may be, in the prescribed form, and prescribed authority shall, aftor
making such enquiry as may be necessary within thirtydays of the receipt
of the application,granthim suchcertificateIthe applicitionisin order.The application,if not in order,shallbo rejected.
G) Tho prescribedauthority sholl mention in every certificateof
Tegistrationor enrolment,theamountof tax payable by the holdor according
to the Schedule to thisAct and the date by which it sballbe paid, and such
certificateshallserveas a noticeof demand forthepurposesof sub-section(4)of section15,
_ ©) Where a principalofficeror an employeror a personliable to registra-tion or enrolment,wilfullyfailstoapplyforsuch certificateas providedin
sub-section (3),the prescribedauthority mayafter givinghim a reasonable
Opportunity of being heard,impose upon him a penaltynot exceeding rupecs
(wenty for cach day of delay in case of an employer and not exceeding
Tupees fivefor cach day of delay in case of others.
(6) Where a principalofficeror an employeror a personliable to regis-
i trationor enrolmenthasdeliberatelygivenfalseinformationin any applica-
tion submitted under this section,the prescribed authority may after giving
him areasonable opportunity of being heard, impose upon him a penalty
Dot exceeding rupees one thousand”.
6. Amendment of section7.—In sub-section (1) of section 7 of the prin-
cipal Act, for the words ‘person liable to pay tax", the words “principal officer
or employer registeredor person enrolled”shallbe substituted.
7, Amendment of section I].—For sub-section(1)of section11 of the principal
Act, the following shall be substituted,namely.—
“(1) The tax shallbe payablein advance under this Act by any
person earning salary or wage within the financialyear next precediog
the assessment year and shall be deducted by his Principal officer,or
employer from the salary or wage payable to such person before such
salaryor wage is paid to him and such principalofficeror omployorshall irrespective of whether such deduction has been made or not whon
the salary or wage is paid to such person bo liable to pay taxon behalf
of allsuch persons,
Provided that advance tax deductibleor payableunder thissub-sectioninrespect of the total Bross: income of the previous year relating to theassessmentyear commencing from the Ist day of April every year shallbepaidor deductedinthosingleinstalmentby the4sey von y Ast day of March
Provided further that in case of a salariurt! ed employeodeducted or paid in equal monthly instalments.” =
8. Amendment of section 14.—Ina of -—In section 14 of the priwords “inrespect of his estimated total gross income at thet arenas cetho words “every year" shallb ihall “be deine ye 1 € substituted and thereafter the Proviso therota
» the tax shall be
 
 
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9. Amendment of Schedule-Lor Scbcdule apponded ta the principal Act,
the following shall be substituted namely ,—
Tuy SCHEDULE
(See Section 4)
1, Salary and wage eamerst—Where tho total gress a
Amount of tar
Nil
anual imcomne—
(i) Does not exceed Rs. 15,000/
Exceeds Rs. 15,000/- but does not exceed Rs. 200/-(ii)
‘Rs,20,000/-
(iii)Exceeds Rs. 20,000/- but docs noCexzerd .
“Rs. 30,000/- Rs 35¢/-
(iv) Exceeds Rs.30,000/-but dozs not exceed
Rs, 40,000/- Rs, 500/-
(v) Exceeds Rs. 40,000/- but docs nol exceed .
Rs, 50,000/- Rs. O£0/-
(vi) Exceeds Rs. 50,000/- but doos not exceed
Rs, 60,000/- Rs, 800/-
(vii) Exceeds Rs. 60,000/- but .does notexceed
Rs. 75,£00/- ‘ Rs. 1,000/-
(viii) Excecds Ps. 75,000/- but does not exccod
Rs. 1,00,000/- Rs. 1,500/-
(ix) Exceeds Rs, 1,00,000/- but does nut exceed
Rs, 2,000/-Rs, 1,25,00,000/-
(x) Exceeds Rs. 1,25,000/- Rs. 2,5C0/-
2. (i) Legal practitionersincludingsolicitorsand
notaries public;
(ii)“Medical practitionersincludingMedical consul-
tantsand dentish; i ‘
(iii)"'"Technicaland professionalconsultants inclu-
dingArchitects,Engineers,CharteredAccounts,
‘Actuaries, Management consultant and Tax
consultants: ut
(iv) Chiof Ageats, PrincipalAgents,SpecialAgents,
Insurance Agents and Surveyors or Loss
wr cAssessorsTopisteredor licensedunder the Insu-
». fance Act, 1938 (4 of 1938);
WMiherothe standing in the profeasion of any
of the persons mentioned above js
(a) three yearsorles:) 8 Rs. 135/- per anoum
(b) jeucn than threeyearsbut fessthanfive
: Ne Ro. 175/- per angum
(c) fiveyearsor more ted aRs, N80/-per anonym
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6
(VY)Esvate Agen: :Ms of beukers or wuildingContractors, Re, S00/- per annum
(vt) Direct ‘ts(other than those nominated by the
Povernnent) of Companies recistered under suo! peranaum
the Companies Act,1956. Rs. 0 rer
 
(vii) Dealersregisteredunder theManipur Sales
Act, 1990,whose totaltura over in
ANY yearaccordingto theActitnd Rules
framed thereunderis—
 
(a)LessthanRs,59,0001. Re,100%paranit
(b) Rs,$0,000/-ta Rs,1,00,000/- Rs.25V- per anoum
(c)aboveRs. 1,00,000/- Rs.ae _ anni
(d) above Rs. 10,00,000/- Rs, 1,000/-per 2
(viii)Owners (orlessors)ofpetrol digselfilling
station and Service Stations and
distributurslownersiessorsof LPG
(cooking) pas
i a um
(ix) Mill Owners of Rice/Atta/Flour/Oil Rs. 500/-per ann
Ra, S00/- per annum
(x) Holders of permits of transport vehicles
grantedvaderthoMotor VehicloAct,1939
which are used or adopted for hire or
reward.
Where such persons holds permit or
Permits for any taxics,threewheelers,
goods vehicles,trucks or buses.
(a) In respectof each taxi or threo
wheeler/goods vehicle Rs. 125/- per annum
(b) In respectof each truck or bus Rs. 2S0/- per annum
(xi) Individualsor institutionsconducting
Chitfunds. Rs. 500/- per annum
(xii)Co-operativeSocietiesregisteredor
deemed to be registeredunder the
Manipur Co-operative SocivticsAct, 1976,
engaged inany profession,tradesor callings
(a) State Level Societies ne
(b) DistrictLevel Societies he i ter ana(c) Panchayat Level Rs. 75/- per annun
CO)aekineRepayRe“HQGg2imee| 1, (0)Schedutedtks Is.Suny.perant(bY Other Banks , _Rs, 4257. per annum
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(xiv)
(xy)
(xvi)
‘Note :—Where a person iscovered by more th
the highest rate of tax specified under al
'
 
Companics registeredunder the Cormpanies
Act, 1956 (1 of 1956) and engaged in any
profession,trade or calling
Firms registeredunder the Indian
Partnership Act, 1912.9 of 1932) and
cogaged in any profession, trade or
calling.
Persons other than (hose mentioned in
any preceding entries, who are engaged
in any professions,tradeser callingsas
the State Government may from time
to time bynotificationunder section3(1)
of this Act specify.
applicablo in hiscase."’.
an one entry i
ny of those
Rs, S00/- per annum
Rs, 425/- por annum
Rate of ux shall be
as may be fixed by
notificationbut not
exceeding Rs. 500 per
annum
n thisSchedule,
entriesshall be
 Frinted at the Directorateof Plg.& Sty, Manipur/310-Cy|o4-9]
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