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Date of Publication""LnszlH17
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THE MANl-PUR TAXATlON LAWS (AMENDMENT) $2312; 1972
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$594"
f0 amend certain taxation laws in the State. BE it enancted by the Legislature of Manipur in the Twenty-third Year 01'the Republic 0i india, as follows:——
. (1) This Act may be calied the Manipur Taxation 333;?ng LaWS'(Amendment) Act, 1 972. $311321ch
(2) It extends to the whole of Manipur.
(3) It shall come into force at once.
2. The existing Schedule II appended to the Assam $523332; Sales Tax Act, 1947 (Assam Act XVI! of 1947) as extended 1: ' t0 Manipur shall besubstituted by the following, namely_:—~
"Schedule II (See Section 4) Si. N0. Classes of goods Rate ofiax
(1) (2) ' (3) —1. Sheeielghggs . H g "mH Ten paise in the rupee.
2. Bicycles Five paise in the rupee.
3. (a) Chiliies ' Five paise in the rupee.
(b) Hotel bills Re. 1/-
1
2
4. Ready'made garments ' other than ,
(17) fur-coats
(ii) garments made of pure 3 Four paise in the r upee
' silk 'clOth ; and 1
(iii), garments sold atl'a' price I 1 of Rs. 30/— (thirty) per
piece or more
5. Footwear including Chappals ' Seven pais e in the rupee.
6. Wooden furhiture v v Three paise in the rupee.
7. Other goods Five paise in t he rupee".
Amendment 3. After 81. No. 15 0f the Sch edule .1 appended to the
gfs'thedu'e A_ssam Sales Tax Act, 1947 (Assam Act X VII of 1947)
as extended to Manipur, insert :—
"16.1mm & Steel furniture other th an Safes and
Almirahs.
'
17. India made Foreign Liquors".
Amusement 4. In the Assam Amusements and Betting Tax Act, 1939 i'ifl'i'? (Assam Act VI of 1939} 21-5 extende d to Manipur :—
" (a) 1n the existing section 15 and section 18, for the words "ten per cent", wherever they occur,
the words : "twemy—fixe per cent", s hall be
substituted.
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(b) For the existing subsection (1) of s ection 3, the
following shall be substituted, namely 2 W' "3. Tax on paymen
ts for admission to entertainmentsw~ 3mm" (1) Except as
otherwne expressly pi'OVided 1n this Act there shall as from the date 01 1 which
this Act comes into force, be charged , levied
and paid [0 the Government e?" Mani pur a tax,
hereinafter referred to as the cx'iteriainn tents t, Y
on any payments for admission to any theatre,
cinematograph— erihibition or circus or a ny class
ofe tertainntr'nt to Which then * TE'I OI',M('UipL1r
may appiy this sub—section, at the rates specified
beiow :—
1. Where {1'6 payment excludin; the amount of the
tax—
(i) is less than one rupee, forty per centum of such payment.
{ii} is one rupee or more but is less than two rupees.seventy per centum of such payment.
(xiii) is two rupees or more one hundred per centum of such payment :
Provided that if the total tax is not a multiple of fivepraise, it shall be rounded off to the next higher multiple of five paise.".
5. In the Manipur (Sales of Motor Spirit and Lubricants)Taxation Act. 1962 (55 of 1962) :— for the existing sub—section (1) of section 3, the followingshall be substituted, namely :~~
"3. Levy of tax——(1) There shall be levied and collected Altgergqxnentfrom every dealer a tax on all sales effected by him of °f'ew0n3'the following goods at such rates as may be fixed bythe Government, from time to time, by notification in theOfficial Gazette, not exceeding the rates specified below z~
(i) motor spirit (except diesel oil and internal combustion oils other than petrol —~-- 1.5 paise per litre.
(ii) lubricants —
(iii) diesel oil and internal com- bustion oil other than petrol—« 10 paise per litre. (iv) crude oil a 1paisa perlitre.".
6. The Manipur Taxation Laws (A mendment) Ordinance, Rapeal.. 1972 (No. 1 of 1972) is hereby repeated. 10 paise per litre.
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