(1) This Act may be called the Manipur Passengers and Goods Taxation Act, 1977.;
(2) It extends _to the whole of the State of Manipur. Short titlef
(3) It shall come into force 011 such date as the 23%;???
State Government may, by notification in the Manipur mem.
Gazette, _ appoint.
. x ' _ ‘2. In this Act, unless there is anything repugnant in iDefinjtjons_ the subject or context—
(1) “Boat” means a Vessel or water-craft propelled or pulled or towed by hand or steam or other mechanical power or any other device used or adaptsad to be used for the carriage of passengers or goods for hire or reward.
(2) _“Business” means the business of carriage of passengers or goods in a taxable vehicie.
(3) “Commissioner” means Commissioner appointed under Section 7. ' ,
(4) “Fare” includes freight and any sum payable for.
a season ticket or for the hire of a taxable vehicles;
(5), “Goods” include]livestock and anything carried in a , (taxable vehicle but does not include— (1') living persons; ~ ' (ii) person] luggage of passengers travelling 1'11 ' such vehicle When it is not charged;
(iii) Equipments ordinarily used with such vehicle;
(11?) Mineral and mineral ores; and I
(v) Petroleum products;
“ 2 16) “Highcourt” means High Court as defined in -, , §hc;:,153\1'0_.¥th§ Ea—vstern; gagea§,.v . »§Re9§ga,nisa
(7): tifOWnerifa-meaiisi "£31.13 “ ‘ahd ‘i'nc‘lu‘dé‘s‘J" " ‘ e1}- qf; ta .7 ..gaxahLeL: vehigle . ' 1:3 ._ ”'9
(a) the holder of a ?Permit, if any, granted 11, nder the provisions 6 any law for the time being in force to ..‘ply‘i such vehicle within the territorial limits of“ the State; or“ 3 1:) := :1‘ “ ' :10» any ‘91.:c‘2son .111111111111111c; 11,. ' " shch Vehieie; "Oi“ " ‘ ’ " ng i115?! ‘A
1.1 W} (9) any .pjexsgg_I§SpQQl§ibiq1‘1€0r.; the management 14;» 0:? 1119~111911¥19§§xor9311161153.») ~
(d) ariy State Transbou Undert-aking‘ias" 115511511 2-1:; -. .. in‘Segtion 68A 5.1011” the Act 3:95:49319 123410101:
' f z'Vehic}e_§A9t;;..19é«39-‘- _ “7(8) .f‘MotquehicksK linegughgwpublic’ service vehicle '91? 2'1 "trafisbort' vehigi‘e" eW,_ ed by: a‘ pubfig carrieg, including a trailex‘ ‘Whefi“atta¢héd" to "a'iijf' sfi'cfi .'1’:’;:;1-.. ,_ vehicle, jgwithing._thepmeaning1ef ?the, :Motjm Vehicle Act, 1939 a11_d_111c1udee 7a Rriyete egfriefi ,‘ 5 (9) =. “Passe11ger” 1' means ahy 1111;115th ;tféwe11iu'é “ai’nia ' taxable vehicle, but does not includean remplkoyeg-fij .; 1‘3.
the owner travelling in the boqafide disphagge of his dutiesijn' confiect’i‘od' 'w1th sue_h":yehié‘.e~,:f01f :3!
Public Servant traVelling'Tdr-the" performatice" .his duties under this Act; 3 - 1 _~.
'* »- (10) "Prescribed” means p‘re‘s'ci-ibegi by 11111:: mhde under ’1 this’Actij" ' "I ‘ (i1) "‘State Government”. mican’sithe Stagéovemment _: of Mampp‘r; _ _ . _ ‘ ,\,
(12) ‘fTaxabléVehiele”.;means ‘;eithe1: fa; boatcor Enotor : _ve_hieie9r_both.
; .
Levy of Tax. 3. (1) There shall be levied charged a_nd paid to the State Government. a: tax . on an fares) 11nd fre1ghtsiu1-ggpect of .1111, passengers? and "‘g’udds. cairied in a. ‘ tzixéble‘vehicle at the 'i'ate' of 1511‘ paise”"per rupee, value "bf”the fare suh§eet.'xtoz the :‘minimuinv‘of sfive’ .pai'se": i'n; anyi"basée",fz the amount of taxbeinig :ro‘zunded" tenth: dextzhighet whole paise.
Provided that the State. Government may, by hatification ' .in the Official gazette” exemgt3=an‘y item; Qtvitengs, of Food 'S‘tufl's or other es_sentigfl‘; commodities-fliromf p‘ayment of 513011 tax F01: a specific period. ", . Eipiandtiqfiz—(i) When gassehgers o‘r goods 11,11): carried m a taxabie Vehicle” 'a‘nd "xro‘fare’" ’oi-“fr‘e‘ight “has been ,, "I “WA“?
Aendlfi!
Chargéda the tax» shall . be »-.levied:- anal; paid; as..1i£ such:
ga§§enget$ _, [01'- . goods” were carried». at. _.t'11,e.. 1191:1115! .i'atezprevalent on the route. ' ' ‘.
.r':-%:(.fi)‘=:i Where any, fare. to? gtfi-eightv js: charged? or paid 111;.11111112: snm'hopjaceotmt ..of .3 .seasonu'ticket or_ as ..subs:
cgptiqg, orb epntributjqnifor}any;.privilege, tight ' ozgfae‘ili ‘.
whiqhsz combined3;with thegigight 9f ,zypassengerléfigoog;
being carried in a taxable ‘vehicle without any furthex paymehfi or at a reduced charge, the tax shall be levied on' ‘the' amount of such lump sum or on Stichr amomt as appears - to the prescribed authority to be fair and equitable.
.. (2) Where passengers ,or goods ate,-ea1:1:ied-;in a_taxabie vehicle from. any. place outside the State‘to any place within the _'$_tate 911110111 ariy Eplace--*"wi-'thi11’-fthe ’State to afiy'blac'e Outside the State, ffié‘ta’xfshafl' ‘bé‘fipayable in respect of the distance covered within'itlie :State at the rate; laid flown in Sub-Seetion .(1) aqd_,sha1,l, be.-~calculated on,-such._.am.ount, as' distance: cgvered in’ the State "beats;
tbs the total distance of; the journey, , .
4. _ The tax shall be paid by theowner to 1515"“51115 Government in the prescribed manner ‘; '- .
Previded that inthe caSe 15mm}; ”fable. vehicle, the State G0vernment may aceept a lump sum in lieu 'of the tax chargeable Ion fare in the manner prescribed.
w 5.1 Save -as.otherwi-se provided byfihis Act, noiowner shall allow a passenger to travel, or goods to be carried in a: taxable: vehicle unless. a ticket or receipt, as: the case may be is issued. by him in the prescribed form to-rde‘h‘ote that the tax has been paid. . ; . W » 1- -- ,
Explanation .-—11 a journey begins qut'side’“ 111; State;
the tax shall, become chargeable oinpentry into the Sthte in the prescribed mahncr. . ' I ” 1 " 6.‘ (1)" An'owner'may be required to keep such'acebu-nté and to submit such returns at such intervals and to $1163 authority as may be prescribed, ' y
(2) If any owner fails, without any reasbnable cails‘fe';
to Submit any return or pay the tax due accordihgfisfieh return within fifteen days of the due date, the assessing authority may direct that shch owner shall; by way. of penalty, pay, in addition to the amout'xt yof ~tax payable by him, a .sum not exceedng five hundred nupeéifor cacti day of the period during» which the. default continues}, - .131 ,Any penalty imposed iuhder'XSubI-Section (211111111 bevrwithout prejudice to any punishment. that. may, be imposed underthe provision Qf;Secti9g-;,22.. " ' " 31(4); If,_ the presqribcd; ddthqfityts satisfiedfihat- the tax’has not been Correctly levied,"‘cha‘1‘gcd ahd --piid,~h‘e Method of cofleeti‘tm'. i, . 51111121161151.
payment cf tax.
Keeping of accounts and submiSo sion of returns.
4 may, after giving the owner a reasonable opportunity of being heard, pioceed to levy the amount of tax due and' ‘ recover the same.
Taxing and other authotines.
Taxing authorities is a public servant.
Penalty for non-payment of tax.
_ 7. (i) The State Government may, by notification 1n the_ Manipur Gazette appoint the following oflieers and authorities for carrying out the purposes of this Act and' may define the local area in which they shall exercise jurisdiction :— .
(a) Commissioner,
(b) Appellate Authority,
(0) Revisional Authority, and
(d) such other oflicex1 or authority as may be necessary to assist the Commissioner or other authority. .
(2) The [officers and authorities appointed under Sub- Section (1) shall exercise such powers as may be conferred, and perform such duties as may be required by or under} this Act.
8. All persons appointed under Section 7 shall be:
deemed to be public servants within the meaning of Section 21 of Indian Penal Code, 1860.
9. If the Commissioner is satisfied that any oWner is liable to pay tax under the provisions of this Act in respect of any period but has failed to pay the tax or any owner has allowed any passenger to travel without a ticket or goods to be carried in ataxable vehicle without issuing a receipt as required under Section 5 of the Act, the said authority may, after giving the owner a reasonable opportunity 'of being heard, assess 'the amount of tax, if any, due from the owner, and also direct that the owner shall pay, by way of penalty in addition to the tax payable by him, a sum not exceeding one thousand I . rupees.
Exemption.
Supply of time table and table of fares.
Provided that no penalty under this Section shall be imposed in respect of the same facts on which prosecution under this Aet has been instituted.
10. The State Government may, by general or special order and subject to specific conditions,if any, exempt, in the public interest, any owner or‘olass 01' owners ora particular person or persons or classes of persons from the . operation of. all or any the provisions of this Act.
11. An owner shall, in the prescribed manner, furnish to the prescribed authority a table of fares and freights and a table regulating timings of arrival and departure of agtaxable vehicle and such othex: particulars as the pres— cribedlauthority may by order, from time to time, require.
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12. Any arrear of tax or penalty imposed under this Act shat! be recoverable as an arrear of land revenue.
13. Where an owner dies before payment of the tax due under this Act, his executor, administrator or other legal representative shall be liable to pay, out of the estate of the deceased to the extent to which itis capable of meeting the charge.
14. Where the business carried on by a {hm or an association of persons, other than a Company as defined in. the Companies Act, 1956 and in respect of which tax is due under this Act, is discontinued or the associati-On dt‘ persons is dissolved, the tax shall be levied upon and recovered from, jointly and severally, every'person who at the time of such discontinuance 0r dissolution Was a partner of such firm or member of such association; and all the .provision of this Act shall apply accordingly.
15. The prescribed authority may enter and inspect any place ordinarily used by the owner for anchoring a hqat or garaging a motor vehicle or keeping accounts of his business of the purpose of seeing or verifying whether the provisions of this Act or the rules framed thereunder are being complied with and countersign any documents during the ecurse of such inspection.
(15A. If the prescribed authority has reason to suspect that any owner is attempting to evade payment of any tax under the Act, he may, for reasons to be .recorded in writing, seize such accounts, registers, tickets books, receipt books or documents of the owner as may be necessary for the purpose of the Act, and shall grant a receipt to the owner of the same.) '