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Section 6: An1endmentof section 58

The Manipur Value Added Tax (1st Amendment) Act, 2012State Act of Manipur · Act 6 of 2012

In section 58-

(1) in sub-seetlon (1), the fi_gure“20, 00000” shall be substituted by the figures ' “60,00" .,

(ii) afier‘ sub-sectim1-(3), a" new proviso shall be added, namely,- “Provided that, no penalty shall be imposed under this sub-section in“ respect of dealer whose tax has been deducted at source”

7.A111e11dme11t ofsection 66: In sub-section(5) of section 66 ofthePrincipal Aet—

(i) the words “eciual to the amount of five times” shallbe substituted by the words “equal to twice the amount” and

(ii) the words & figures “twenty percent (20%)” shall also be substituted by the words and ' figures “ten percent (1.0%)”. , TH. KAMINI KUMAR SINGH, , Deputy Secretary (Law), Government of Manipur.

Printed at the Directorate of Printing & Stationery, Govt.» of Manipur/310-C/30-8-2012.

Where this provision sits

ActThe Manipur Value Added Tax (1st Amendment) Act, 2012
Section6
Marginal noteAn1endmentof section 58
JurisdictionState of Manipur
StatusIn force as published by the source

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