Manipur act 001 of 2016 : The Manipur Motor Vehicles Taxation (Second Amendment) Act, 2015

EXTRAORDINARY

PUBLISHED BYAUTHORITY

Imphal, Thursday, February 18, 2016 (Magha 29, 1937)

GOVERNMENT OFMANIPUR

SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT 'N'OTIFICATION*'

Imphal,^the18thFebruary,^2016No.2/52/2015-Leg/L:^ThefollOwing^ActoftheLegislature, Manipur which received assent^ofthe Governor ofManipufen February 10, 2016 is hereby published in the Official Gazette:

THE MANIPUR MOTOR VEHICLE TAXATION (SECOND AMENDMENT)

ACT, 2015

(MANIPURACTNO 1 OF 2016)

"AN ' ' i. ^ACT

further to amend the Manipur MotorVehicles TaxationAct, 1998 (Manipur Aet No.3of19.99)

Be it enacted by the Leg1s1ature ofManipur1n theSixty—sixth yearofthe RepublicofInd1a as follows

1. (1) This Act may be called the Manipur Motor Vehicles Taxation Short title and (Second Amendment)Act, 2015

oommerwnent.

(2) It shall come into force on sueh date as the State Government may, by notification1n the Official Gazette, appoint. 2'. In sub-section (1) of section 3' of the' Manipur Motor Vehicles Amendment Taxation Act,1998 (hereinafter referred to as the Principal Act), in between ^ofsection^3. the words "the appropriate rate"and "specified", thewords"in such'manner as"shall beinserted.

3'. Forsectionv 5ofthe Priiicipal Act, the following shall be substituted,

Substitution namely,- ^ofSection^5.

"51(1),;'Every moterivehi'cle liable to pay tax on annual (reenrring) Payment of basis may pay tax in advance on or before 31St day of March for the tax. 1 commencing financial year by owner ofa motor vehicle.

II

1

(2) Every ownerof a motor vehicle other than a motor vehicle liable to pay One Time Tax shall have the option of paying the tax in advance in four equal quarterly instalments payable on or before the last day of March, June, September and December respectively:

Provided that the tax leviable under section 3 in respect of personalised vehicles as well as auto rickshaws (goods or passengers),1notor cabs, maxi cabs, school vans and goods vehicles below 75 ng afier enactmentof this Act shall be paid at the time of registration for fifieen yearsunder One Time Tax stnxcttire at the rates starting from. minimum floor rate of tax at 4% on sale prim before VAT as prescribed in the First Schedule: '

Provided further that the owners of the personalised vehicles registered and paid under the recurring tax structure (annual tax basis) befoi'e the commencement of this Act shall have to pay their taxes under One Time Tax structure which is. meant for theremaining years to attain fifieen yws but subject to award of rebate on the tax payable and not on the cost of the vehicle @ 10% discount per annum taking into consideration of the age of the vehicle with the original cost of the vehicle before VAT. Mode of calculation is shown at First Schedule—Gronp A, Part—A.I (iv) Column 3 Row (iv) and may also be applicable with the formulae or calculations wherever exists in the following Schedules or Parts thereof etc.:

, Provided also that every motor vehicle mere than fifieen yeat's of age fi'om the date of its registration and also found mechanically fit for use shall, on paymeht of such tax for another period of five years with a Green Tax as specified in the Schedules, be allowed to use for andthet five years."

Amendment of

4. For sub—section (2) of section 9 ofthe Principal Aet, the Section 9.

. following shall be substituted, namely,—

"(2) Where One Time Tait for any personalized or commercial vehicles has been paid and the motor vehicle has been removed .to' any place outside the State permanently, the following modalities are hereby made for refund of tax:-

(a) where the motor vehicle is less than two years old, the refund of tax for its remaining life shall-be calculated, as Refimd = OTT— [(OTI'/15)x n '] 'm

Where 'OTT' means derived Que Time Tax ofthe particular 'type/ class ofvehzcle

'15'mea'r'zs I5 years life ofthe vehicle,

2

3

'n ' is the age ofthe vehicle (11> =2); 'm ' is the .s -.ervic 'e charge (t 2 ^an ^kid ^ng3%ofderived 0T1); ' _

'x ' sign means m ^'ziln'plz'cati s o' nu ,btra act ni don a '—n 'd s7 i' gnsig mn em ae na s ^nsdivision;^'(b)where^thevehicle^ismore"^thantwore^{yfeuanrdoftsaxsha9l1ld',bexn'}on'ade;^,...(c)where the vehicle'is remov u ^ep ^dto ^tet ^mh ^pr ^oee ^ram ⁿo ^ln ^yt ⁽h ^fs ^o) ^rato ^pea ^rn ⁱo

o t

d her St m ^aa ^td ^ee: ¹¹⁶refund^oftaxshall^be A *9 .

. Substitution of Section 15. Other

penalties.

6. For section 17 of the Principa1 Act, the su ^fb ^os ^lt ^lit ^ou ^wt ⁱe ⁿd, ^gln ^eam ^be ^ely ^s, ^ub—

'fit'mn

3

Effect of

"17. Tax on Inter State movement of vehicles may be levied as payment of tax

given in the Second Schedule".

in other States

with respect to

motor vehicles

brought into

Manipur.

Substitution of

7. For the First Schema: appended to the Principal Act, the _ Schedule.

following shall be substituted, namely,—

"FfR'fi scmffU'Lsf "

[see Section 3(1)] ' Group—A. Motor vehicle fitted solely with pnemnatie tyres:

PART-AI.Arti'e1e;Descripfion of Vehicle Motor Cycle: and Scooters orAuto-rickshaws (Private)

81. Type ofvehicle Life TimeTax Tax foes . (+)/Green ' No. (15 Years) years afier 'Tax for 5 , " 15 years" years

1 - life \' ":9 .

U") 7 (2) ' (3) (4) (5)

9(1)' 1' Salefiprice upto 14% of sale . 113.1250 _ Rs. 300 ' 'Rs.'llakh' " pri'éébefore - '

-. ~:-.~ ' before VAT , ZI'VAT ' .

"(11y Upto Rs. 2 4% ofsa'le ' 12;. 2000 ' Rs. 350 lakh before ' price bejbre ' ' '

. 'VAT ' VAT.

(iii) Above Rs. 2 4°9 ofsale Rs.3000 " 'r Rx.400 lakh before price before

i VAT .VAT . .

.

(iv) . Vehicles of Payable.One Tarfor 5years afler the above Tithe Tax x 5cm IifC'r'ere'e'n Tax

. WSW" ' 077' _ shall beivie'd'based PMin [(077715)x _ arithe original'cost'of ' the State Of . l" 7 " 1?? ' . the particular clqss/ . Mampur 011.. where 'n ' is We ofvehicle before

. payment of the age ofthe ' VATand . ' .. L_ taxes under vehicle and . 9 4'0"?me t" A recurring^'m,isthe.prescribed^tatslab/Tstructm'e'^ifdiscounted structure^any,shall^havevalue tdkihg^{'AtopayOne'10%'TimeTaxat}depreciationthe discounted^.perarmy»;^heonageofthe ^¢m7=(077/15)^x

.ihawswmmawwwwWWW. ,1 ,. ,.

4

5

5 vehicIe-Ito be '11 ' X 0. 10, 3 calculated * as where, 'X ' sign § . shown at Col.' meansv . , _. i 3 Row (iV) multiplication, - ' ' '/' signmeam'.

division and '- '

^signmeans}_.^_7.subtraction

II. Article. Other Types: ' SI. Type Tax/ One Time Tax fof's No. ' Green. Year Tax years afier' Tax for

(1) ^."15Trailers/

years^.5113.100.

years . Rs. 1400 Rs. 500 .5 Side Nil-_-c_ar '

attached to

2-wheelers = . . .1. . .

(ii) Tricycle/ Rs. 300 Rs. 4400 Rs. 1500' R5200 Three

-

Wheelers

(iii) Motor RS.100^{Rs.1400 Rs.500} 'RstIOO vehicles '(adapted &used forinvalids ^{; ,III.}Article. Description ofVehicle: Personalized LMVs:^{31.TypeofLifeTimeTax(15_Taxfor5'}(+)No. vehicle Years) years afier Green' ' 15 years ' Tax for

. . _ - 5 years

(1) (2) . __ (3) ' , . 1(4) - . (5).

(1) Sale price 4% ofthe original cost 'Rs. 5500 Rs.

. uptb ⁵⁵⁰3 lakh '_ . ' . i § '.1 - before VAT . . , , J (ii) Upto 6 lakh 5%" ofthe original cost Rs. 8500 Rs. 600 _ ' before VAT _ .

(iii) UptoIOIakh 6 % ofthe original Rs. 17000 Rs. 650. befo'r'eVAT cost ' ' '

(iv) Upto 15 y 7% ofthe original ' Rs. 30000 , Rs. lakh before cost ' ' 700

VAT

(v) Upto & 8% ofthe original . ^Rs.40000 Rs.above^20cost''-800Iakh before^{VAT ,}

(vi) Vehicles^ofPayable^OneTimeITaxfor⁵yearsthe above^Tax=qfi'er 15years^life

5

categories

077— [(077715) x including Green Tax operating in

'n'] — 'm' where 'n'

shall be levied based the State of _

is the age ofthe

on the original cost Manipur on- vehicle and 'm ' is ' ofthe particular payment of the discounted value class/type ofvehicle taxes under taking 10% - before VATand' recurring

corresponding^todepre'ciatz'onper prescribed tax slab/

structure if

annum ie. 'm ' =. strucna'e..

any,sha11

(077/15) x 'n' x '

. have to pay 0.10, where, 'x' One Time sign means

Tax at the multiplication, 7' discounted

sign means division rate

and '- ' sign means depending subtraction on age of '

the ,

vehicle^tobecalculatedas shown^,

aICol. 3'Row^(vi)

Group - A Motor vehicle fitted solely with pneumatic. tyres:

PART B: Goods vehicle (Private):

I. Article. Description of Vehicle: Goods Vehicle below 7.5 GVW: On the basisof One Time Tax (15 years). SI. Type ofvehicle Life Time Permit Tax for (+) No. ' Tax (15 Fe pee 5_ years Green '

Years) year afici- 15 Tax for

years 5 years

(1) . . (2) (3) (4) , (5).. (5).

(i) > Sale price upto 4% of R3. R5. 4000 Rs. Rs. 3 lakh (*1 Sale 250 ' " 2500 Tonner) price , A

' before. VAT ' , (ii)

Sale Price _ 5% of Rs. 600 Rs. Rs.above Rs. 3 9 Sale 10000 2600lakh & less price : than Rs.7 lakh before

('3 Tonner)

VAT

6

(iii) Sale price 6% of Rs. 900 Rs- 'Rs. 1 above Rs. 7 Sale 1 7000. 3800 ; lakh (* 5 price »

; Tonner) 7 before

i VAT

' (iv) ' Vehicles of the Payable 0T1" = Taxfor 5 years ' above '07';— [(0772135) X . :ffier 15years

. n -— m w re 1 e categcines- "n" is Vthe age ofthe izeluding Green operahng m vehicle and "m ' is ' Taxshall be ' the State of the discounted levied based on iManipur on value taking 10% the original cost . payment of depreciation per ofthe particular taxesunder annum i.e 'm ' = class/We of ' -- 077/15) X 'n' x vehicle be are g:::¥m2252 (1111111121 1111111".

szgn means correspondmg to

any, shall have multiplication, '/' prescribed tax ' to pay 09¢ sign, means division slab/ structure. Time Tax at , and '- ' sign , . '

the discounted means subtraction.

' raté-depmding

^.onageofthevehicle^tobecalculated^as.shown atCol.^3Row(iv)

II. Article. Dmption of Vehicle: Goods Vehicle above 7.5 GVW (Private): On the basis of Recurring! Annual Tax with minimum ofRs500 per tonne peryear.

SI. Type of Annual Tax Permit Tax for 1 (+) Green No. . vehicle (4 Quartets) Fee per year] Tax/ year year Tome

after 15

. years

(1) (2) <3) (4) (5) (6)

(i) 7. 5 Rs.800/ Rs. 1500 Rs.750/ Rs. 800 Tonner tonne/year tonne/ ' "

2 ' year

(ii) 9 Rs. 680/ Rs- 1500 Rs. 650/ ' RsJ050 Tonner .torme/year > tonne/

year

(iii)^{15'Rs.660/Rs.1800Rs.630/Rs.}1100Tanner tonne/year tonne!^&''year'a

above

7

III. Article. Tractors Sl. No. Type Annual ('4) Laden weight upto 2 Tonne. Rs. ' 160

(b) Laden weight above 2 to 4 Tonne Rs. 320 ^(c)

Laden weight above⁴Tonne ^Rs.600

Note: If the tractor is utilized forcommercial purpose(one hire ^orreward) other^thanagridultm'al works,^{15%oftherateof}taxpayable shall^becharged^asadditional^tax.'IV.Article. Mechanical Crane mounted^onmotor vehicles. S]. No. Type Annual

(a) Un-laden weight upto 3 Tom Rs; 500 .

(b) n-laden weight upto 3 to 5 Tome Rs. 7501 ^(c)'"-

Un-laden weight^upto5Tonne ^Rs.1000

Note: (i) 50% add]. tax shall be leviable on any motor vehicle amhorized to be fitted With solid] semi—solid tyres.

(ii) If the mounted crane is utilized for commercial ptn'po'se (on hire or reward),15% of the rate oftax payableshall be charged as additional tax.

Group - A. Motor vehicle fitted solely with pneumatic tyres:

PART C: Goods Vehicle (Commercial/ Local):

1. Article. Description ofVehicle: Goods Vehicle below 7.5 GVW: On the'basis ofOne Time Tax (15 years), ' 4

_ years) year ~15 years years

(1) (2) (3) (4) (5) (6)

lakh (*1 price

Tonner)

(ii) Sale Price 7% of Rs. [ R21]2500 b.2600 above^{Rs.Sale6503lakh&}price lessthan before; Rs. 7 lakh VAT :3 (* 3Tonner)E t

8

(iii) Sale price 7% of Rs. ' Rs. 20000 Rs.3800 above Rs. 7 Sale price 750 I I H "

lakh (* 5 before .

Tanner) VAT «

2 1 ~ _ 1

(iv) Vehicles of Payable One Time Taxfor 5 years afler 15 the above Ta: = 077'— year: life

categories [(077715) x inf] - including Green Tax _ ., 'm ' where ' n ' IS the shall be levied based on ' "

mgm age ofthe vehicle the original cost ofthe theswe 0f" and ' m'isthe particular class/type of Manipur on discounted value vehicle before VAT and payment of- " taking 10% corresponding to tax" under depreciation per presaibed tax a : 'mg anmnn i.e 'm' = slab/sa-ucture.

structure if (017/15) X. 'n' x - ~

~ ' 0.10, where, 'x '

any, shall" . ' signvmeans ' 2'

have to pay- = ~ multiplication, 7'

^OneTimesignmem divisionTax^{attheand'—'sign}means discounted subtractionrate^'depending^onageofthevehicle^tobecalculated asshown atCol. 3 Row (iv)

II. Article. Description of Vehicle: Goods Vehicle above 7.5 GVW: 0n the basis of Recurring] Annual Tax with minimum of Rs. 500/ tonne/ year

S]. Type of Annual Permit , Tax for l (+) , No. vehicle Tax (4 ' : Fee per year/tonne Green ' ' Quarters) year after 15 years Tax/ year

. (1) (2) i (3) (4) (5) ~ (5)

(i) 7. 5 Rs. 850/ Rs. 800 Rs.800/ Rs. 800 Tanner tonne/ I tonne/year

' year. . ' x ' ~ - 1

7 (ii) 9 . Rs. 750/ Rs. 800 Rs. 700/ 123.1050 Tonner tonne/ . tonne/year

year . 1 (iii)

15 125,700/1 Rs. 800 Rs. 650/ ' Rs.1 100 Tanner tonne/ 7 tonne/year& above

year

^#Inter Stete Goods Vehicles:^{Add10°.tothe}above; ragesfmd.1]]. Additional^taxpayable^fordrawing trailers: Annual^Tax

(i) Un—laden weight upto 3 Tonne- 1 ' Rs. 750

9

10

(ii) Un—laden weight above 3 to 5 Tonne Rs. 800

(iii) Un-laden—weight'above 5 to 7.5 Tonne Rs. 850

(iv) Un-laden—weight above 7.5 to 9 Tonne Rs. 900

(v) Un—'laden—weight above 9 Tonne _ » Rs. 1000 PART - D. I? ' Article. Description of Vehicle: Auto- rickshaws (Passengers sector)

81. Type of Life Time , Permit 2 , Tax for S. (+) GreenNo: vehicle Tax (15 Fee per . years Tax for 5 Years) year . yearsafier

^','''.'15years^{(1)(2)(3)(4)(5)'}(6).(1) Sale price 4% of Rs. 400 , Rs. 2000 Rs. 1000 upto Rs. 2 sale price , 1

T ¹' lakh (3 before

seater/ VAT

petrol)

(ii) Sale p rice 4% of Rs. 700 Rs. 3500 Rs.1500 upto Rs. 3 sale price

7'lakh^&'beforemore⁽⁶VATseater/diesel)

11. Article. . Description of Vehicle: Auto—rickshaWs (Goods Sector) ' , '

_ .81. Type ofvehicie Life Time Permit Tax for No. (+) GreenTax (15 Fee per 5 years Tax for 5 ' Years) year years

1 afier 15

years

(1) (2) ⁱ' (3) (4) . (5) (6)

(i) Sale

i price uptp 4% of Rs. 400 . Rs. Rs. ^{RS-2lakh.'sale}price^{*20001000Gem"}'Smaller) beforeVAT^{_.(ii) Sale}price^{upto4%ofRs.700Rs.}Rs.1500^{:Rs.3lakh&sale}price 3500more (Diesel/ before 1larger) ^VAT

PART^E.Article. Description^ofVehicle^{C :ab}

Motor^Cab/Maxi'

10

11

51. Type of Life Time Permit Tax for ' (+) Green No. vehicle Tax (15 . Fee per 5 years Tax for 5 Years)^yearafter¹⁵years afier, years¹⁵years^{2(1)(2)..(3),(4)(5)(6)} i (1) Motor Cab 4%ofsa1e -_~Rs.~7oo Rs. _ . ,_ Rs. 1_ (upto 6 price 3000,. 2100

seats) before ' '

; (ii) MaXi'Cab "' (4%, ofsale Rs. 900 R5 'R5. 2600 i (7-12 seats) price _' _. 4000

before ' "

i VAT

1 (iii) School" ' 14%;ofsa1e R3500 , Rs. (Rs. 2000 E Vans price 3000

^g

carrying^.before! school^VAT5students^&Istaff under .1 contract 3 basis.

PART F. Vehiclu partly forconveyance of passengers 8; partly for conveyance ofgoods:

(Existing Rate + Rs. 100 per quintal per year); Each passenger is allowed to carry 100 kg of goods/ trip; Add]. Tax @ ofRs. 200 per quintal^{peryearwillbe}levied^aspartial goods^taxinaddition^tothetoken^tax&passengers^taxpayable. Necessary average calculation shallbe^madeaccording^{tothetypeofthe}vehicle, (whether- Mini/ Medium/HeavyBus)^bytheconcerned Registering Authorrties^atthetimeofconversion oftype ofvehicle^bywithdrawing number^ofseats^aspertherequirement^ofowner.PART^G.OrdinaryBaa (Local)^3Type_Annual^Tax.Annuél.Permit1^VFee2(a)MiniBus('<12<23 seats)^Rs.2000Rs.800:1^(1:)Medium⁸¹¹³(>23<34^{sumsRs.3000'Rs.}800'Be) Bus (>34-so seats .1 Rs. 5000

Rs. 800

H. Inter State Bus (Deluxe): Add 10% to thetax rate fixed for local buses listed at G above.

Inter State StageCarriagel(Heavy)' meansa. Bus .operating in the Inter State Routes and whose gross. vehicle weight exceeds 12,000 kg. Inter

11

12

State (Mini) means a mini bus whose gross vehicle 'weight does not exceed 7,500 kg. Inter State (Medium) means a mediumrbus whose gross vehicle weight lies betweenz7,500 kg. and 12,00 kg.

1. SPECIAL CLAUSES

A. Green Tax: Revenue generatedfrom this taxmay be utilised for the purpose ofenwronmentalprotection. B. Choice of Registration No.: A sum of Rs. 100 x numbet of digits to be jumped shall be paid if an applicant/ owner wishes to make their own choice of Registration Number. Revenue generated may be utilized for certain Specificpurpose like office building maintenanee & improvement ofWorking condition _of the officcxs/ staff. c. Categorization orRoum 'A' a 'B' '.

⁽ⁱ⁾lmphal^toChumchandpur route^iscategorized^asClass—A Route;^allpassenger transport vehicles shall^{havetopay10%Iofthe}permit^feemoreinaddition^topermit^feespayable.(ii). Imphal^toThoubd extended^uptoKakchingls categorizedas Class-B Rome;^allpassenger transport vehicles shall^havetopay^5%ofthe permit^feemore.^" Suzfigfitn lo; 8. For the SCHEDULE-H appended to the Pn'ncipal Act, the

" °' 1 following shall be substituted, namely,—

"SECOND SCHEDULE [See Section 1 7] PART—A: (3) Personalized vehicles (two Wheelers/lmvs). (i)No tax under this Act shall be payablem respect of vehicles 1 "

- broughtin the State of Manipur temporarily (for a period2 , upto three months) 1

7 ' (ii) Full Life Time Tax shall be charged/levied1n respect of the vehicles brought into the State of Manipm' permanently ahd ^ifthevehiele^{islessthantwo}years^oldwithrefund fiomoriginal registering State.⁷.(iii)^Notaxshall^becharged/leviedm respect^ofvehiclesbroughtinto^theState^ofManipur permanently andif^thevehicle ismore^thantwoyears old.'^{(b)OneTuneTaxInthecaseof}luxury^cars(havingsaleprice^{ofRs.10lakhor}more)^atadiseounted^ratedepending^onageof^.carwithrefund^fiomoriginal registering State^tobecalculatedas _follows:-Payable^OneTimeTax=077'.— [(077715)X^'n''m'(where²1'isthe^ageofthe vehicle and'm'^isthediscounted value ' taking 10% depreciation per annum, i.e 'm'=[(0TT/I 5) X

'n '] X 0.10,'where 'X' sign means multiplication '/' signIf , means division) &'-'sign means subtraction

13

PART-B: Commercial Vehicles (Motor Cabs/ Maxi Cabs including Para transit light vehicles):

(i) No tax under this Act shall be payable in respect of vehicles brought into the State of Manipur temporarily (for a period upto three months)

(ii) One Time Tax, at a discounted rate depending on age of the vehicle shall be charged in respect of the vehicles brought into the State of Manipur permanently to be A calculated as follows:-

Payable Life Time Tax= OTT— [(OITx/15) X 'n '-—] 'm '(where 'n' is the age of the vehicle and 'm.' is the discounted value taking^10°/[depreciation perannum,^i.e"m"=[(0T1'/15)^X'n'JX 0.,10 where,'X'^signmeans multiplication^'-'means subtraction& '/'sign means dwision).^..PART—C:^(a)Goods Vehicles^bothPrivate^andCommercial(below 7.5T GVW): I ^(i)NoTaxunder^thisActshall^bepayableⁱⁿrespectof. vehicles brought^intheState^ofManipur temporarily(for^aperiodupto three months)^'

(ii) Full Life Time Tax shall be charged in respect oftthe Vehicles brought into the State of Manipur permanEntly and if the Vehicle is less than two years old with refund from original registering State.

(iii) No Tax shall be charged, in respect of vehicles brought into the State ofManipur permanently and if the vehicle is more than two years old-

(b) Goods Vehicles both Private and Commercial (above 7.5 Tonne GVW): Mode of Payment Annual! Recurring (minimm floor rate Rs. 500/ year] Tonne)

(i) Permanently: Full tax in new State at the appfimble rate.

(ii) Temporarily (for a period upto three months): under National Permit or under Bilateral Agreement.".

9. For the SCHEDULE-III appended to the Principal Act, the

13

k—-—-———i

14

81. Type of i Annual Tax Permit Tax fer 1 (+) ' No. vehicle _ (4 Quarters) Fee per year after Green 7 , year 15 years Tax/year

fl) (2) (3) £4) 1 (5); (6)

(i) 1 Toner Rs. 500/ Rs. 500 Rs. 400 . Rs.400 ton/ year , 1 5 _

(ii) 3 Toner ' Rs. 550/ Rs. 500 RS450 , Rs.450 ton/ year ' " __

(iii) 5 Toner Rs. 600/ Rs. 600 Rs. 500 ,- R5500 32 ton/ year . ' '

UV) 7. 5 Toner Rs .650/t0n/ Rs. 600 RS .550 RS. 550 lj year .

^h(V)'91Toner- ^{Rs.700/ RS.700}

'RS.600^"

R5600 ^1ton/year.~(Vi)?¹⁵Toner^RS.750/ton/ Rs.800 Rs.650 Rs.650and above year- a

II. Article. Special Purpose Vehicle: Mode of Payment: E Recurring Tax: GVW as basis of tax: Floor Rate of Tax @Rs. 400 per year per ton.

Vehicles visiting Inter State on temporary basis:

(i) Full tax, for the period ofvisit

(ii) Minimum period for tax be week

(iii) Weekly rate@ 1/25 of annual tax while monthly rate @ 1/10 ofannual tax. "

PATIENCE PANMEI,

Assistant Drafisman (Law), Government of» Manipur. Printed at the Directorate of Printing & Stationery, Government of Manipur/305—C/18-02-2016.

14