_. féfmmhw
EXTRAORDINARY
?UBMSMD BY Aumomfiv '_.———- _ L #fl
/'-
'——
—~...._. _
_._1_.
No, 248 Imphal, Friday, October 30, 1981(Kartnka
8, 1903)
-. _—...'.... . . .....-—-'. -.......,-.~.——u—-,..—
GOVERNMENT OF MANIP
UR
SECRETARIAT: LAW &
LEGISLATIVE AFFAIRS
DEPARTMENT
,
Imphal, the 30th Octobe r, 1981
Na 2/6/78—Leg/L.~—-The foll owing Act 01'. the Legislatu re o1 Manipur
which received assent of t he Governor on 17—10—81 is hereby published
in the Manipur Gaz
ette:
> A. SUKUMA
R SINGH.
Under Secretary (Law), G overnment of Manipur.
THE MANIPUR PROFESSIO
NS, TRADES, CALLINGS
AND
. EMPLOYMENTS TA
XATION ACT, 1981
(Manipur Act 5 of 1981),
AN
ACT
to levy a tax on professi ons, trades" callings an d employments' and L to deal with matte" con nected theTewith and in cidental thereto.
BE it enacted by the L egislature of Manipur in the Thirty—
second Year of Republic of India as follows:
V
CHAPTER 1' PRELIMINARY - '
_1. (1) This Act may be call ed the Mani'pur Professmns, Trades, Sll'j" m's'. Callings and 'Employments Taxation Act, 1981.
_ :2fi;';'m'é':
ment.
(2) It extends to the whole of Manipur.
force on such date
as the State
Official Gazette, appoi nt
for different areas and for
(3) It shall' come into
Government may, by notification in the and different dates m ay be appointed different provisions of th is Act.
2. In this Act unless there is anything re pugnant in the munition s.
subject or context,—- -
1
2
(a) "assessing authority" in a particular area means the Superintendent referred to in section 6 exercising Jurisdxctlon m that area;
(b) "assessee" means a person by whom tax is payable under the provisions of this Act;
(e) "assessment year" means the period of twelve months commencmg on the lst day of April every year;
(d) "person" includes a company, firm or other association of persons, Hindu Undivided Family or a Joint Family;
(e) "prescribed" means prescribed by rules made under this Act;
(f) for the purposes of- this Act "previous year" means:— _(i) the twelve months ending on 3lst 'March [imme- diately preceding the assessment year; or "
(ii) if the accounts of the assessee have been made 'upto—date within the said period of twelve months .then at the option of the assessee the twelve months ending on such~d~ate 2'
Provided that-if this option'has once been exercised 'by the .assessee, it shalltnot (again be exercised except ,with the consent of the Commissioner or such other officers as may be authorised by h'rn in this behalf, and upon such conditions as Com— mi'ssioner or such other officer may think fit, or -(iii) in the case of any person or business or class of
:-persons orwbusiness not falling within sub-clause s (i)
.or (ii) suchperiod as may be determined by the
Commissioner or by an authority authorised by the
Commissioner in this behalf;
(g) "principal officer" means With reference t o,—
('1) a Government, the head of an office or the d isbursing
officer;
' (ii) a-1oca1 authority, company, firm or othe r association
of persons, the Chairman, Secretary, Treasurer,
Manager, or Agent of. such local authority, company.
firm or. other associati'on of, persons;
(h) ""total gross income" means aggregate of income derived
nfrom all sources ,by a person in respec t of his profession,
-:trade,.ca11ing or employment, but sh all not include
overtime wages, pension, local allowa nces, sumptuary
allowances, medical allowance, allow ances for house '-
, rent. conveyance, travelling or such other allowances
of com ensatory nature as may be specified by the
State .' overnment by a notification in, the Official
Gazette.
3
CHAPTER i1 LIABILITY To AND CHARGE
OF TAX
_ 3. (1) As from as sessment year comm encing on the lst day of Liabgmym
"April of every ye ar and subject to the provisions of this Act, every'tax
.
??'p'erson who carrie s on a trade eith er by himself or by 'an agent or Lrepresentative, or who follows a pr ofession or calli ng or who is in ?'emé'l'oyment eit her wholly or in part within the State shall be
:_g.liab1e to pay for each assessment y ear a tax with r eference to his '9'total gross inco me of the previ ous year with
regard to such
jprofession, trade, calling or emplo yment and in a
ddition to any
tax, rate, duty or tee which he is liable to pay uud cx any other
enactment for
the time being
in force:
' Provided t
hat the tax rep ayable by any
person shall no t
j exceed two hun dred fifty rupee s for any asses sment year.n
(2)" In respect of total gross inco me chargeable u nder sub—
section (1), tax sn ail be Jeducteti at the source or paid in advance where 'it ls so de UCtlble or payab le under any pr ovision of this -, Act.
Explanat'ion—For the purposes of this section a
person on
_1eave sha111be d eemed to be a p erson in employ —
.ment. " '
'
t
4. The tax sha ll be levied a t the rates s pecified in the Rate ofux. 'fSchedule annexe d to this Act. ' ~ -
5. The provisio ns of this Act shall not apply to a member Ac t nolto
oi the armed f orces of India. ' ' > - -
' fggl
ymcer-
CEAPTER III
TAXING AUTHOR
ITIES
6. ( 1) There sha ll be the follow ing classes of. ta xingr authori— Tax ing
ties for the purp oses of this Act ,-name1y,—-—— authorities
and xluir
(a) Commissioner of Taxes;
appointment.
(b) Deputy Com missioner of Ta xes;
(c) Takation O fficer;
' (d) Additional' Taxation Officer;
(e) Inspectors.
(2) Commission er of Taxes shal l be the Commis sioner under this Act and shall exercise such powers a nd perform su ch duties
as may be requi red by or under the Act or the r ules made there —
under.
4
l(3) The state Government may, by notification in the OfficilGazette, appoint as many Taxation Officers, Additional Taxatio Officers and Inspectors as may be necessary for carrying out thpurposes of this Act and may in the same or like notification defin the local limits of their jurisdiction. umrxxr.
fiawmumnt.
(4) The powers and duties of the Commissioner, Taxatio.Officer and Additional Taxation Officer and Inspectors and thelrelation with one another shall be such as may be prescribed.
CHAPTER IV
ASSESSMENT
7:' (1) Every person liable to pay tax under this Act shall submit to the assessing authority a return in such form and within such- time as may be prescribed:
Provided that a person in respect of whom the tax has been deducted under the provisions of section 11 shall, subject to the provisions in sub-secti'on (3) thereof, be exempt from the liability to submit a return under this sub—section.
(2) In the case of any person who has not furnished a return 'under \sub—section (1) inspite of his liability to pay tax under this Act for any financial year, the assessing authority may serve in that year anotice, in the prescribed form, on such person requiringT him to furnishthe return; and such person shall thereupon furnish the return within the period specified in the notice:
Provided that any person offering to pay tax at the highestrate specified in the Schedule shall not be required to submit any return or to produce any evidence.
8. (1) If the assessing authority is satisfied that a return furnished under section 7 is correct and complete he shall, by anorder in writing, make assessment and determine the tax payable by the assessee on the basis of such return.
(2) ' If the assessihg authority is not satisfied that return furnished under section. 7 is correct and complete. he shall serveon the person concerned a notice requiringT him. on the date, andat the hour and place to be specified therein, eiiher to attend in person or to produce or cause to be produced evidence in support
(3) On the days specified in the notice under sub—section (2)01"as soon afterward as may be, the assessing authority. after-hearingsuch evidence as may be produced and such other evidence as hemay require, shall, by an order in writing, assess the income and.determine the tax payable by him.
(4) If any person fails to make a return as required bysection7 or havingr made the return fails to comply with the termsof the notice under sub—section (2), the assessing authority shall,by an order in writing. assess, to the best of his judgement, theincome and determine the tax payable by him:
'5:
Provided that before making assessments, the assessing .avauthority may allow the person such further time as he thinks tit «5:0 make the return or comply with the terms of the notice issued ' under sub-section (2).
. 9i ' If for any reason, the income of any person has not been l.gassessed or has been under assessed for any financial year, the
"assessing authority may, notwithstanding anything contained in :;_£ub-section'*(2) of section 7, at any time within three years of the fend of that year, serve on the person liable to pay the tax, a {amatice containing all or any of the re uirements which may be T&nciuded im a notice under sub—section?2) of section 7 and may {proceed to assess or reassess his income and the provisions of this
" Act shall, so far as may be, apply accordingly as if the notice were ' a notice issued under that sub—section:
Provided that the tax shall be charged at the rate at which it would have been charged if the person would not have escaped assessment or full assessment, as the case may be.
.
V 10. (1 ) The authority which made an assessment or passed an order on appeal or revision in respect thereof, may of his own mozion, and shall if an application is filed in this behalf, within three years from the date of such assessment or order. rectify any mistake apparent from the record of the case:
Provided that no such rectificatibn having adverse effect upon an assessee shall be made unless the assessee has been given a reasonable opportunity of being heard.
2) Where any such rectification has the effect of reducing the assessment, the assessing authority shall order any refund which may be due to such person.
(3) Where any such rectification has the effect of enhancing the assessment or reducing the refund, the assessing authority shall serve on the person a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 18 and provisions of this Act shall apply accordingly. -
11. (1) The tax shall be payable in advance under this Ac t
within the financial year next preceding the assessment year by any person in the employment of any Govel'nment,L0C:~\l authoritv. Company, Firm or other ussocilation of persons :u ul shull be
deducted in the manner prescribed by the Principal Offi cer thereon
from amount payable to silch person on behalf of such Government,
Local authority, Company, Firm or other associati on or persons:
Provided that the advance tax deductable or payabl e under
this sub—section in respect of the total gross income o f the previous
year relating to the assessment year commencing o n the lst day
of April, every year shall be deducted or paid in one instalment
by the 30th day of March, every year.
Assessment
of escaped
tax.
Reiztificatiou
of mistakes .
Deduction
of ta 7. at
soune.
5
Requisition for deduction of tax.
Indemnity. Payment of idvaucc tax in case not covered by section 11. Appeals.
6
.(2) The principal officer making any deduction under sub— section (1) shall submit. to the assessing authority such return and within such time as may be prescribed.
(.3) The assessing authority may take action if he thinks fit in the manner provided by sub—section (2) of section 7 and by section 8, in the case of any person iln respect of whom he is satisfied that no return under sub—section (3) has been furnished or a return furnished under that sub—section is inaccurate or deficient.
(4) Where any principal officer fails to deduct any tax or after deducting fails to pay it as required by or under this Act, he shall, without prejudice to any other consequences he may incur under this Act, be deemed to be a person in default in respect of the tax deducted o paid and all the provisions of section") shall apply to him: '
.
Provided that the assessing authority shall not make a direction under sub—section (2) f section 19 for the recovery of any penalty from such person unless it ' satisfied that such person has wi'lfully failed to deduct and pay the tax.
13. The principal officer deducting or paying any tax under the provisions of this Act is hereby indemnified for such deduction; or payment thereof.
15. (1 ) Any assessee objecting to an order passed under thisAct by any officer other than the Commissroner, Deputy Commis— prescribed :
Provided that no appeal against an order of assessment orpenalty shall be entertained by the Taxation Officer unless he is satisfied that the amount of tax assessed or-penalty levxed, if not:otherwise directed by him, has been paid:
6
7
Provided further that the Taxation Officer before Whom the ma! is filed may admit it after the expirations of thirty days, if he is satisfied that for reasons beyond the control of the appellant c: any other sufficient cause it could not be filed within time:
Provided also that no such appeal shall be admitted after a period of six months from the date of service of the notice or demand relating to the assessment on the date of service of the order, as the case may be. '
(2) Every appeal under sub—section (1) shall be presented in such form with such fees and shall be verified in such manner as may- be prescribed.
(3) The Taxation Officer shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make or cause to be made, such further enquiry as may be deemed necessary. 5'
(4) In disposing of the appeal under sub—section (1) against an order of assessment or penalty the Taxation Officer may,—
(a) confirm, reduce, enhance or annul the assessment, or (1)) set aside the assessment and direct a fresh assessment after such enquiry as may bevordered, or
(c) confirm, reduce or annul the order of penalty.
(5) The appellate authority shall, on the conclusion. of the appeal communicate the orders passed by it to the appellant and the assessing authority.
16. (1) The Commissioner of Taxes may call for and examine the record of any proceeding under the Act and if he considers that any order passed therein by any officer other than himself, is erroneous in so far as it is prejudicial to the interest of revenue he may, after giving the assessee an opportunity of beihg heard (and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the, cases justify, including an order enhancitng or modifying the assessment, or cancelhng the assessment and directing a fresh assessment. .
(2) In the case of any order other than an order to which sub—section( 1) applied, passed under this Act by any officer other than himself, the Commissioner of Taxes may of his own motion, and in the case of an order passed under section 15 also, subject to such rules as may be prescribed, on a petition by an assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, and subject to the provision of this Act may pass such order thereon not being an order prejudicial to the assessee,- as he thinks fit:
I '
Ram- .
Delegation of powers. Notice of Demand. Dim when Dayabts.
8
Provided that the Commissioner of Taxes may dispense with the enquiry required to be made under this sub—section, if he, forreasons to be recorded, considers such enquiry to be not necessary.\
(3) In the case of a petition for revision under sub—section (2)by an assessee, the petition shall be made within ninety days from the date on which the order in question was communicated tohim or the date on Which he otherwise comes to know of it, which—ever is earlier:
Provided that the Commissioner of Taxes before whom thepetitions is filed may admit it after the expiration of the period ofninety days if he is satisfied that for reasons beyond the controlof the petitioner or for any other SUmClL'llt muse, it could not befiled within time. Explanation: An order by tho C(mn'nissionvr of Taxes decliningto interfere shall, [01' the purpose of this section. be domnod am order prejudicial to the assessee. '
17. The Commissioner of Taxes may, by notification in the Official Gazette, delegate the powers under section 16 to the Deputy Commissioner/Deputy Commissioner of Taxes.
CHAPTER VI
DEMANDS, PAYMENT & RECOVERY
18. Where any tax or penalty is payable in consequence ofany order passed under or in pursuance of this Act. the assessingauthority shall serve on the person concerned a notice of demand in the prescribed form specifying the amount so payable. '
, t 19. (1) The tax or penalty payable under this Act shall be paidin the manner hereinafter provided.
(2) Every person liable to furnish a return under sub—section (1) of section 7 shall; before he furnished the return pay into a Government treasury the full amount of tax due on thebasis of such» return and shall furnish, along with the returns aure'cei'pt from such treasury in token of such payment.
(3) The principal officer deducting any tax under section 11shall pay the amount to a Government treasury Within thirty daysof such deduction and shall furnish along with the returns required to be made under sub-section (2) thereof. a receipt from suchtreasury in token of such payment.
(4) The amount of tax or penalty due under this Act;
(a) in excess of payment already made; or
(b) Where no payment has been made. shall be paid by such date as may be specified in the notice of demand and, where no such date is specified, it shall be paid within thrity days of service of the notice of' demand.
8
9
20. (1) Where any tax or other dues payable under this Act is Mode of not paid on or before the due date the person shall be deemed to rccovexy.be in default.
(2) Where a person is in default, the assessing: authority mayin his discretion direct that, in addition to the amount due, a sumnot exceeding the amount of tax in arrear shall be recovered fromthe defaulter by way of penalty:
Provided that before directing the recovery of any such penaltythe assessee shall be given a reasonable opportunity of beng heard.
(3) Where a person is in default, the assessing authority shall-- Unless action has been taken under section 12, order that theamount due shall be recoverable as an arrear of land revenue andshall proceed to realise the amount due as such. '
21. Any person who has paid any tax or penalty in excess of Refundthe amount due under this Act may, within ninety days of the. Service of the order of assessment or that passed on appeal orrevision 'as the (case may be, apply for a refund and the amount-,paid in excess shall be refund accordingly.
CHAPTER VII
> OFFENCES AND PENALTIES L 22. Whoever—-
Fannie to (it) fails,- withoht itea_s"o'nzible 'eause, to submit due time gjkc'emhs'any return required by or under the provisions of this 'Act or submits a false return; or
(b) fails 'or neglects; iWithontxreascmable cause, to comply' with 'any recjuirem'ent made 'of, or any obligation laidon him under 'the provisions. of this Act, or
(c) fraudulently evades payment of any tax or advancetax 'due under this 'V'Aetlor. conceals his liability to such ., r tax shall, [on convictionfiefore a Magistrate and inaddition to any tax or penalty 01' both that may be duefrom him, be punishable, with imprisonment which may extend to one 'month or with fine not exceeding onethousand rupees or with both. CHAPTER 'VIII -
MISCELLANEOUS
23. The appellate authority, the assessing authority and" the Powers. torevisi'onal authority shall, for the .,.i,i;:poses 'of this Act haVe the 'ake et'l'menmSame powers as are vested in a Civi .IECQLlle under the Code of5Ciyi1 gnofialifosfm'Procedure. 1908, when trying a siiitm'iingvi'espeet of the tollmvingm;;*'?ers namely :—
Information to be fur- nished by the principal Officer.
Suits in Civil Courts to be barred.
Computing
the'period of limitation. Place of
assessment. Power to
make rules.
10
(u) enforcing the atti-mlzmee of any person and exmnlnini': himon oath or allirmation;'
(b) requiring the discovery and production of documents; (c) receiving evidence on affidavit; '
(d) issuing commissions for the examination of witnesses.
24. The assessingr authority may demand from the principalofficer of any Government, local authority, company, farm or otherassociation of persons the names and complete addresses of all orany' of the persons who have been or are, in the employment ofsuch' Government, local authority, company, firm or otherassociation of persons and such principal ollieer shall thereuponfurnish assessing authority under the names and addresses sodemanded.
25. No suit shall be brought in any Civil Court to set asideor modify any assessment made or order passed under the provisionof this Act and no prosecution, suit or other proceedings shall lieagainst any officer of the Government for anythilng in good faithdone or intended to be done with this Act or the rules madethereunder.
26. In computing the period of limitation prescribed for anappeal or revision, the day on which the order complained of wasmade and the time requisite for obtaining a copy of such ordershall be excluded. '
27. Any person liable to pay tax under this Act shall ordinarilybe assessed by the assessing authority of the area in which hecarries on 'a trade or follows a profession or calling or Is inemployment.
28. (1) The State Government may, by notification in theOfficial Gazette, make rules for carrying out the purposes of finsAct. e i
(2) Every rule made by the State Government under this Actshall be laid as soon as may be after it '3 made, before theLegislative Assembly while it is in session fore total periodbfnot less than fourteen days which may be comprised 1n one sessionor in two or more successive sessions and iii, beforethe expiry of the session in which it is so laid or thesueeesswe sessxonsaforesaid the Legislative Assembly agree in making any modificatljonin the rule or the Legislative Assembly agree that the rule shouldnot be made, the rule shall thereafter have effect only In suchmodified form or be of no effect as the case may be. so, however, that any such modification or annulment shall be Without prejudiceto the'yalidity of anything .previously done under that rule.
10
11
THE SCHEDULE
(See section 4) Rate of tax in the case of every person.
I
Where the total gross annual income Amount of tax .—_._.....
1. Doesvnot exceed Rs. 6,000/— N11
2 Exceeds Rs.6,000/— but does not exceed Rs.10,000/— 50
3. 'Exceeds Rs.10,000/— but does not exceed Rs.15,000/— 100 4., Exceeds Rs.15,000/— but does not exceed Rs.l20,000/— 150
5.71 Exceeds Rs. 20,000/- but does not exceed Rs. 25,000/- 200
"6; Exceeds Rs. 25,000/— 250 Printed at the Directorate of Ptg. & Sty., Manipur/BlO—CBO-lO-SL