BILL NO. 3 OF 1982
THE MANIPUR PROFESSIONS, TRADES, CALLENGS AND EMFLOYMENTS TAXATION (AMENDMENT)
131L149: 19332
( As passed by the Legislative fisggmbly, Manipur on 2-3—82 )
A BILL
to amend the Manipur Professiona, Trades, Callings and
Employments Taxation Act, 1981 (Manipwr Act 5 of ‘
1981).
BE it enacted by the Legislature of Manipur in the
Thirty-third Year of the Republic of India as follows:——
1. (1) This Act may be called the Manipur Professions, Shorttitle
Trades, Callings and Employments Taxation (Amendment) comr’jfiw
ACt, 1982. ment.
(2) It shall come into force with efi'ect from the
lst April, 1982.
2. In section 2 of the Manipur Professions, Trades, Amenqment
Callings and Employments Taxation Act, 1981 (Manipur “Sm” 2'
Act 5 of 1981), for clause (a), the following shall be substituted, namely—
“(a) ‘assessing authority’ in a particular area
means ‘any one of the taxing _author1ties referred to
in sectlon 6 exerc1sing Jurlsdlcuon m that area”,