This Act may be called the Manipur Professions, Trades, Caltings and Euployments Taxation (Fifth {Amendment) Act, 1991.
(2) Tt_sball be deemed to lave come into force with effect from the tst day of April, 1991 Scanned with CamScanner d4. Amendment of section 2. 0 . ae ’ “ ‘ Trades, Callives and tn " * . In scan 2 eh the Manipur Prates ong : ees and Lmployments Taration Act, 1881 ;
asthe principal Act). (hereinafter referred to Lf a(1) oo (dq), (g) and (h) the following shall be substituted, “dy “petson’ means any person who is engaged in any profession trade, calling or employment in Manipur, and includes a Hindu Undivided Family, Grm, company, corporation or other corporate body, any sociciy, club Or asseckitien so enpaged, but docs not include any person who earns wittes On at casual basin;
(g) ‘Principal Officer? means with referenee lo—
(1) a@ Department of the State Government ar tho CentGovern ment, the Head of Ollice or the Officer whois responsible for disbursement of such salary or wages; aud Gi) alecal authority, firm, company, corporation ar other corporate body, society, club or assecition af persons, the Chainnan, Secretary, Treasurer, Manager or Agent of such local authority, lirm, company, corporation er ether corporate body, socicty, club, or association of persons:
(h) ‘total gress income’ means ageregate + income derived from salary or wages carned by an employ: eet ef his employment, but shall not include overtin Jecal allowances, sumptuary allowances, medical allow erent allowances, conveyinecy travelling or such other alle werces of compensatory eatine as may te specified by the Stitte Gessement by notification in the official Gazette’.
(2) after clause (i), the following chu, Ga fi thy and) (1) shall be inserteel, namely.- “() ‘employee’ means a peron employed on salary or wages and includes,—
(1) a Government servant receiving pay fiom the revenues of the Centre! Government ar any State Government;
(2) a person in the sersicz of @ body whether incorporated er not, Which is owned er contrelled by the Central Government er any Slite Government, where the body operates in “iny part of the State, exer thowrh its headquarters may silunte oulside the State; and Yoo Gj) ‘State Government! means
(k) (I) ‘txt means the tas he Gee, e :the State Government of Manipur, ae micars Shite of Mie eounder this Act
3. Amendment of section 2 ty section Uap othe Principal Act PTsG) the werds Wath rferenee te hs tong coon th stab hy Gene! pREHGATE. Hiv tli HCOATOR prev pens deters;
Scanned with CamScanner > 3 cord ieee bantped Hite for the were , vavien [0 subeses ttt (1) ve vival ke Portia Gi) i \ ott thousand Tye hundred | (1) shat the words i ws . veea (Osh Pescetient i at the end of the Peeie fof}ine provisa shall
(in) the ie wel be colon aed thereafter be substituted & » ndde yainely,= Geaiiee | saci) in the Schedule: shall . sentry 20 :
Yrovided further that the cults ne may Pe cpeciticd by the of persons * Garette fromclasses ial norhcalien Hl the clapply only te such stato Governance time to times hy sub-section (2). the following
(iv) sub-section (2) and the Explanation below shall be substituted, namely, — niderent voor feanee where IE 1 For an ae sens or paid at“(2)) The tay payable be any persons of tis Act sub-section (1) shill be deducted at soures © so deductible or payable under any prov sion . . San assessment
Explanation (1y—The tv payable hy an craplawes Foran russe sea year shall be determine: with referenee fe bist saa during the previous year gross
Explanation (1)= (a) a person on derve shalt he doaned to be continuing in the employments sepa Corp retin owned (b) an emplosee of the State Gover: ne or controlfed by the State Gevernnient shall be deemed to Ee cmployinent within the State even though he is working bor thetin c bens Ourdide the State’.
4. Substitution of section 5—For section Sef the Crivcret Act the Fallow ing sball be substituted, namely,— tehappl ot: thef. Nothine contained in’ tue.
rll Mtunipur.members of the armcd forces of the Unten tersties eS. Exemption 1h) tien is the official Gravette, persons aha
(2) The State Government may, by retire exen.pl from the fess ef the tex urder thes Act considers necessary for Co se, in Cot public interest rhs
5. Insertion of ron section GA After section @ ef the piicipsl Act, the following section ¢-A shall be inscited, namely,— “@A, Registration Enrolment. (1) Evers Pereipebollsers ct cmp lover (not being an clheer of the Government) Viablo Camas tay iden sub-section i) of secticn Tl shell cttain a certificate cfre: ivtration from the preszribed authority in the prescriked manner,
(2) Peery persen diahle te pay Gveder Go. Act Gather th:
moods ray scribe a peran Lave his authority efrping saliry or Wares. im respect of whem et Hhottain a certificate of enrelment trom te employer), in the preseribed manner.
rhbeare cf re pistir(3) vers ensployes or person reqiined 2. ot a tien er cnrolment shall within ninety des fram th tate ef comune inte force of this Act orifbe was pebengrestin ve opr fost trade. calling Scanned with CamScanner or employment on that date, within ninety days of his becoming liable to PAY UX, or, in respect of aoy person referred to in sub-section (2), within hinety days of bis beceming liable to pay tay ata rate higher or lower than the one mentioned in his cortificate of enrolment apply tor @ Certificate of registration or enrolment, or a revised certificate of earolment, as the case: may be, in the prescribed form, and prescribed authority shall, aftor making such enquiry as may be necessary within thirty days of the receipt of the application, grant him such certificateItheapplicition is in order.
The application, if not in order, shall bo rejected.
G) Tho prescribed authority sholl mention in every certificate of Tegistration or enrolment, the amountoftax payable by the holdor according to the Schedule to this Act and the date by which it sball be paid, and such certificate shall serve as a notice of demand for the purposes of sub-section (4) of section 15, _ ©) Where a principal officer or an employer or a person liable to registration or enrolment, wilfully fails to apply for such certificate as provided in sub-section (3), the prescribed authority mayafter giving him a reasonable Opportunity of being heard, impose upon him a penalty not exceeding rupecs (wenty for cach day of delay in case of an employer and not exceeding Tupees five for cach day of delay in case of others.
(6) Where a principal officer or an employer or a personliable to regisi tration or enrolment has deliberately given false information in any application submitted under this section, the prescribed authority may after giving him areasonable opportunity of being heard, impose upon him a penalty Dot exceeding rupees one thousand”.