When the tax on any- motor vehicle becomes payable for- the first time after the, commencement of a financial year, the tax payable shall be one—twelfth of the appropriate annual tax for each miendar month ora part of calendar month in respect of- which the tax has become payable. , n'- 9; Refund Tax:—— (1) Where afiy‘pe‘t'son has paid tax or” any iiistalment‘oir instalments of a tax in respect of a motor vehicle and proves to‘ the satisfaei tion of the registering authority that the registration or renewal of. registration of the vehicle in respect of which the tax has been paid has been refused or cahcelled he shall be entitled—
(i) Where registration or renewal of— registration has been refused,-to a refund to the amount of tax paid in respect of the whole period after the date of refusal to grant or renew registration:
(ii) Where theregistration of a motor vehicle has been cancelled, to a refhnd £01each complete calendar month included in, the peried for which such- tax orfin‘stalment has been paid and which commences after the date on whieh the certificate of registration has been 'cancelled, of an amount equai “to ..
ene-twelfth of the annual rate of the tax payable in respect of such vehicles.
(2) Where life tax for any personalised motor vehicle has been paid and the vehicle has been removed to any place outside the State on account of transfer of ownership or change of address, a refund of theitax is to be made at the rate specified in the Third Schedule :
Provided that in the case of removal of vehicle to any place outside the State on accoun of transfer of ownership or change of address, the refund of tax shall be considered only after receipt of proof of having effected, such transfer of ownership or change of address:
Provided further that where the rates of tax leviable under the taxation act are revised by notification in the oflicial gazette issued by the State Government under the act, the State Government may, from time to time, by the same
6."
notificatibn. "or‘b'y a zeparate‘fiot’ification‘ in the oficial gazettgfjjeotfelpondinfly1ev‘ise the ’rate of refund Qnyable under the Act andeecordingly end. euitablééhtries 3‘ in reSpe’et’r Of’veifieifi 'reé’ihtEiiedwn oriftéi' "the daféiof‘ sifch n’at‘fflé'hfififi-. £351: 1:; x , - shall be at such revised ~rates. , _ ‘ ., * , ““3? 3ft“;
1 ,,,,, ., _. , _,1 ’ 10. Remission of tax for period during which V&de Is lot in use -..
tééitiérigng';‘aéthbrihlfh51thmom,”iggtalment 15ftaxhiljbee‘n, paid,{hae;110t heed used for a jcfigifihégg penpg6? $3193 193511111; thgée‘segieuemr “'mb‘nthfs: __since the tax or igstaln'ient at 133113;;last ‘paid, he ‘ehan'nof'be liible to pay an) arm: of tax in respect of; any ebmyleteemeridarrmo‘nth’éoniprised ~withiirv'1the*¥aii 0011111111011: heme and, if persqq-whc, hahpiid a tax 99: ’instélraynt 9! 12:. 11mm tome 313“?“ 1.3 aspect of evfiy’hfi‘ch‘ Aconipletc' calendertmofith, ‘itofa deduction ffiiiii‘ theafirohfitof tax or instalment of tax, which he would otherwise be liabléi‘to payof’anmmmt equal, taseac‘twctfth o£.~:thq annualatatc 9f- ”taX' 'pnyable'ln respect of thisaaidrvchicles := .5 1::
“ ‘Pifcfii’ded that if the registering ahthority is satisfiedithnta mOtor vehicle is 31' was tendered unfit to be brought into use duringt-he, perjqd fotwhieh they};
it next payable he may in the alternative make a reflind of the am nt to which thdowtfei'flihiefififled a's i‘ebste‘vhiii'iafei‘eiaici‘. 4"“ 5’ 3’4 ““15“; “7 L '1' 1..- .11f Egghmoémm 12x1: W111”.- 158111.111 moms: 111;, 1151.... 1.3.11.3possession or control of a motor vehicle has given previous intimation in writing to. the taxatidiiih’fll‘héfitjfvthht the-n’ibitéi’r JVehféle'" 11111111111131? hi: ifi‘seflL-hi‘uy flubfic Lplicé: far ai’patfi'cfilgr .periqd,-=:xti'cing I‘mmss r-th’anq‘oiiéitifiloi‘fthéihiide deposfig er} éeiiificate filrli’egfiirfitiofié df? 'sifch"!!1'ot0ffiv‘ehicie with 3‘1‘.hei ’féxat‘it‘m fthbrfly and abtéimfliian»:‘r§eki1bwleg€meiit the‘féof froth 111241 aut‘h’o‘r1“-t:‘y’,R )5: shat? 'Bei'iéx‘émpui:1 " $1.3 1-,,13' ;,) ?t:..':t'-'.-:~ri»'i fze'm£<fhefpaytii€11t’16£-‘the “tax feit-iiht-fieriea; '3‘th 5's ‘ ’ 121. 5'E‘x‘tmp‘tibu ~::—""Ar‘1y Vehicle bei‘ohging to the Governer 10f Manieht, Ind also any :vehiele whose engine n-capacity is below’ 25cc. is exempted from payment!‘offliéx‘mnd‘erthis Aer? -_ 11.11.51, .1 ,, 1 ~ —' ~ . ' , L 114-1? 111 ,r: 3;: 1 w:
‘ ‘11" " ." ‘ ,f . r'. ‘35 ' i‘ J:
Further, the State Government may by Notification in the Official Gazette exclude either totally or partially any other [motor vehicle-'or'~ less of -Motdt Yehidesfi‘bm"the‘idper‘atibh’idt‘ this’i"A'Ct;"-3 ' '1 1' ‘i if ‘4‘? ‘ ' £1 ...1 .E {’1 1‘1 -1\.. 1 7
(a) emezm any time. between sunriseand sunset,ahy, premises .:.wh¢;te he:
has mute believethat 3 Motor Vehicle1;;keph-.or : , 1 1 1.11, 1.11..
1(17') rféti‘éir? fli‘e’ ailiver‘of”ahyM’o’tor Vehrcie“ii‘a'tiy puhlic piacé‘ to““stop Inchvéiicic 3116365111: it to hicdmaiii stétionaryso long as may be Rasenably‘ We; 11,- .1: r 11171.1“,3ri», ' ‘ : 1; 1, 2.1: ft? mg -efo: she purpose of satisfying himself that thetaxinrespect of such vehicie habeenpud. 11,-;111111 ,. _. 1 l4. Pgnlfiw for non-payment oftaxes improperdeclarationandohhtrnction -.:-- .V “‘6'?“ 1 1, 1 - 1 _ . ... 1... .N. ,1 .1 .1 11.1.. . .. .1111. M ...1.1...1 1..» .11..
(a): uses or keeps for use a motor vehicle without having paid the tax or additional tax in respect of such vehicle,or - 1: 1V fr: 1:5..5- ‘ ‘ 3'2 1;;
(h) delivers a declaration or additiohal declaration wherein the particulars required by orunder this Actto hetherein set forth arenot fully and truly stated, or .
f-{A{‘-—
(c) ohstrucisany oflieer referied to in Secti‘oh 13 in the exercise of his powers under that Section.
?shall lie?! pmshable with fine which may extend to a sum equal to the annual taxpayabl'e,and in the event of suchperson having been previously Qnymeq of_31139113121108 under this Act or”.any Rule made. thereunder, 1With finesw‘m‘msgyextend to a sum equalto twice the annual taxpayable in respect of: such vehicle arid the amount of‘ tax due .(if any) shahalso he recoverecfi . .
mfifisdfimh P'enflti’eszl—m . .1 ..._ . 1x11 .11 i -1. 2:1. ,_,1,--_- ,1, Whoever 09111333?th any of the provisiohs of this Act or any rules made thereuhder shall, if no other penalty is elsewhere provided in this Act for such contravention, be punishable with a fine which may extend to Rupees fifty in mat:fiéf: m wheeler?vehicles, Rupeesone?hundredin, réspect’fi-hght vehicles.
kn‘peies tW‘hlmdiedfiIitcs‘pect of.mediumvehicles and Rupees five, hundred- m Ziespect ofhéhvy \gehides.ands; inthe event ofasuchpersongghavingbefimprdwivously 'ea‘nvi'cted‘r’efll'aa offence under this"+2101- ~01‘ underany: ruies:made.'thereunder with tine which mayextend to Rupees ohe hundred, RiupeCSftwo.’ hundred. Rupees» five hundred and Rupees one thousand respectively. 1;. . 1111 1,1;
1111111 possessionor_controi of motor vehicles—" '1
(1) st-1the tax leviable in respect of any motorvehicle remainsunpaidby any. person Liable for payment thereof and. such person.bcfiore having paidthe taxhas, tgansfergizedf the ownership of ,sueh_1yel}icle or11has,.,ceased. .to- 116-13?
I possession or control of such vehicle. the person to whomr the: ownership of Ithe vehicle has been transferred or the person who has possession or control of tsuch vehicle shall be liable to pay the said 'tax to the taxation authority._ , \(2) Nothing eontained in this section shall be deemed to affect theliability to pay the said' tax of the person who has transferred the ownershipor ceased to be if: possession or control of such vehicle. ' ' ' ,. 17. Eflect of payment of tax in other States with respect to mbtor vehiclesbrought into Manipur :—Where in respect of a motor vehicle the tax payable
(i) no tax under this Act shall‘ be payable in respect of that motor' vehicle ; ’and‘ ' v
(ii) the token issued in the State in respect of that motor vehicle shallbe deemed to be a token issued under this Act, for such period or for a period of twelve months from the date on Whichthe motor vehicle is brought into 'Mam'pur, whichever is shorter ;
“Providedeth’at the registefedhb'wner or the person having possession or control‘of the: motor; Yeh‘iele complies with the provisions of sub-sectioa (1) ofSection 4 V ' ' ' ' '7 " sUch tax, including such penalty as he may deem fit, as it were an arrear ofland revenue. ' ' ’t , 19. Appealz—Any person aggrieved by an order relating to the assessment,imposition or recovery of tax, may within a period of thirty days from the dateof such order prefer an appeal to the appellate authority referred to in:Section 2(a). Every order in appeal passed by the appellate authority underthis section shall be final subject to the power of revision to be exericisedby, the higher courts. ' , The "liability of person to pay the tax shall not be questioned or determinedin any means: nor by any authority other than'is provided in this Act or inrules made thereunder and no prosecution, suit other prOceeding shall 11':against any ofliccf of the Government for anything in good faith done orintended to be done under this Act.
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21.01111ng of offences —-w1'1m" any person is accused 61‘ a1:
ofiexme finéei iectiOn 15, 11 511311 be 121111111 for 111111 to pay 10the prescribed oficer, by way of composiiion 1dr such offencea sum of‘ money het exceeding" a amount is may be p1e§c11bed tegether with the amohht ‘01'tax, 1? any, ihich may be due 110111 111111311611 composition shah have the Efl‘e‘c’f 15f2111 “acquittal , and 'no further proceeding shall be taken sgaih‘st such person 111 aspect of .é ofl’eiiee. ’ 1
22. Cognizance of Ofienceg—No court inferior to that 01 a Magistrate of the first class 01 specialiy empb‘we'red in this behalf by the Government shall try uy Ofi'ence punishable utidcr this 'Act.