}lubli!lhed in the "EXTRAORDINARY ISSUE OF TRIPURA GAZETTE Agartala, Wednesday, April 28, 1999 A.D. Vaisakha 8, 1921 S. E.
Go;verurnent of Tripura Law Department No. F. 9(7)-LAW/LEG/99. Dated, Agartala, the 28th April, 1999 .
The following Act of the Tripura Legislative Assembly received assent of the Governor of Tripura on 20-4-1999 is hereby published for general information.
B. B. SENAPATI Secretary, Law Government of Tripura.
2 TRIPURA ACf NO, 10 OF 1999.
THE TRIPURA PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ( AMENDMENT ) ACT, 1999.
An ACT to amend the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997.
BE it eoacted by the Legislative Assembly of Tripura in the fiftieth year of Republic of India as follows :- Short title, extent and commencement.
Amendment of schedule
1. (I) This Act may be called the Tripura Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1999.
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(2) It extends to the whole of Tripura.
(3) It shall come into force from the First day of April, 1999.
For the Schedule appendd to the Tripura Profe ssions, Trades, Callings and Employments Taxa tion Act, 1997 the following Schedule shall be substituted, namely :- 3
SCHEDULE Sl. No. Class of assessee 1 2
1. Salary & wages earners whose monthly salary or wages are: Range of rnontlily gross income Rs. 2500.00 and above and upto Rate of Tax Cooe ·No.
3 4 Rs. 3300.00 Rs. 42.00 per month 0101 Rs. 3301.00 and above and upto ·Rs. 4200.00 Rs. 58.QO per month 0102 Rs. 4201.00 and above and upto Rs. 6600.00 · , Rs. 66.00 per month 0103 R~. 6601.00 and above Rs 84.00 per month 0104
2. (a) Legal practitioners including solicitors and notaries public.
(b) Medical practitioners inclu ding medical consultants, Den tists, Radiologists. Pathologists and persons engaged in similar other professions or callings of a paramedical nature ;
(c) Technical and Professional consultants other than those mentioned in item (b), but including Architects, Engineers, R. C. C. consultan~s, Plumbers, Electricians, Tax consultants including Income Tax and Sales Tax practitioners, Chartered Accountant, Actuaries, Cost Accountants, and Management consultants.
0200 0300 0400 4 (.'\)Pr~f~e:c:bo:!ls practising in Town of Tripura having popu lation of 1 lac or above having a standing in the profession of i) Less than five years ii) Five years or more but less than ten years · iii) Ten years or more but less than fifteen years iv) Fifteen years or more (B) Professionals practising in a place in Tripura other than in town with a population of llac or more having a stand ing in the profession of i) Less than five years ii) Five years or more but less than ten years · iii) Ten years or more but less than fifteen years iv) Fifteen years or more
3. Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licenced under the Insurance Act, 1938.
(A) Professionals practising in Town of Tripura having a population of 1 lac or above having a standing in the profession of i) Less than five years ii) Five years or more but less than ten years iii) Ten years or more but less than fifteen years iv) Fifteen years or more (B) Professional practising in a place in Tripura other than in town with a population of llac or more having a standing in the profession of R-s. 200.00 per annum 0001 Rs. 400.00 per annum 0002 Rs. 600.('10 p.er annuJll 0003 Rs. 1000.00 per annum 0004 Rs. 200.00 per annum 0005 Rs. 400.00 per ann urn 0006 Rs. EOO.OO per annum 0007 Rs. 1000.00 per ann urn 0008 Rs. 20C'100'perannum 0001 Rs. 400.00 per annum 0002 Rs. 600.00 per annum 0003 Rs. IOOC'.OO per annum 0004 5 i) Less than five years ii) Five year or more but less than ten years iii) Ten years or more than fifteen years but less iv) Fifteen years or rnore
4. a) Estate Agents, BroLers, Pro-j:
moters, Commissi on Agents, dearing and F.1rWardwg Agents, Adverti i.ag Agents, A uctioner:s or Mercbantile Agents · b) Contractors of all types and suppliers of materials on hire ~hQ$e gross business· in a year is Rs. 200.00 per annum 0005 Rs. 400.00 per annum 0006 - ._ Rs. 600.00 per annum · 0007 Rs. 1000.00 per annum_ __ -{)008- 'Rs. 1000.00 per annum. 0600 i) Less than Rs. 1.00 lakh Rs. 200.00 per annum 0701 ii) Rs. 1.00 lakh or more but less than Rs. 5.00 lakhs Rs. 600.00 per annum 0702 .
iii) Rs. 5.00 lakhs or more
Explanation·- For the pur pose of this entry "Gross. ·.Orr Busines~" shall mean the - · aggregate of the amount of ..
the v<1luable consideration or part thereof receivable during the immediately preceding year in respect of a contract or contracts executed wholly or partly during such year.
5. Directors other than those nominated by the Govt. Compa- :R~. 1000~00 per annum i -0703 nies registered under the Compa nies Act, 1956, Rs. 1000.00 per annum 0800
6. Dealers under the Tripura Sales Tax Act. 1 97fi or Ce.,tral Salts Tax Act, 1956 whether registered or not and other traders where total turn over in any year. 0900 i) Does nut exceed Rs. 1.00 lakh Rs. Nil 0901 ii) Exceeds Rs. 100000.00 but does not exceeQ..
Rs. 200000.00 Rs. 400.00 per annum 0902 iii) Exceeds Rs. 200000.00 but _ does not exceed Rs, 300000.00 Rs. 600.00 per annum 0903 iv) Exceeds Rs. 300000.00 Rs. 1000.00 per annum 0904 :
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Explanation :-For the purpose of this entry "Annual Gross Turnover" shall mean the turn over of sales made during the immediately preceding yeal'
7. Occupiers of factories as defined under the Factories Act, 1948 who are not cov:red by entry 6.
Such occupiers of factories :- j) Where not more . than 15 workers are working ' ii) Where more th1n 15 workers are working Explanltion :-For the purpose of this entty and entfy No. 8, the average number of wo.rkers or employees who were workin& or employed during the last prece ding year shall be taken into con sidoratio a. This average number shall be re-arri ed at by addin& the average _number of workers or employees wh o attended in each working month in that year and dividing the total by the 11umber of such months.
8. Employers or establishment as defined in the Trip ura Sh.ops and Establishment Act, 1975 who are not dealer covered by entry 6.
1000 Rs. 600.00 per annum 1001 Rs. 1000.00 per annum 1002 1100 i) Whrre there is no employee Rs. Nil. 1101 ii) Where not more than five employ::es are employed Rs. 400.00 per an~ut;n 1102 iii) Where more than five, but not more than ten employees are employed.
iv) Where more than ten em ployees are employed.
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Rs. 800.00 per ~JlUJll ; · • 1103 Rs. 1000.00 per annum 1104 ' J
9. (a) Owneri or lessees of Diesel/ Petrol filling stations, Oil pumps, service station, garages and work shops of Automobiles and Agents and Distributors inclu ding retail dealers of Iiquified · petroleum gas.
(b) Owners or lessees of Flour mills, Rice mills, Oil mills, Oil gbanies, Khanda!>ari and Sugar factories, Oil rotteries, (with powers) Huller mills, Cashew factories.
(c) Licenced liquor vendor, Lt cenced opium, pachwai, toddy, Bhang or other intoxi~nt's vendors, owners, or lessees of distilleries, bottling units, blending units.
(d) Owners, lessees or licencees, as the case may be, n ursblng homes, hospitals, X· ray clinics, beauty clinics or parlours, hair dressing saloons, pathological laboratory, tutorial coUeges, or training institutions, type writing, and short-haml institutions.
(e) Owners, lessees, as the case may be, of 'cinema house, thea tres, video parlours, video lab ora• tories and cable T. V. operators.
(f) Owners, lessees or Iicencees, as the case may be, of spinning J!lillS, power l9oms, mini steel •I • -' .. ~ . .• plant, steel re-rolling mills, ston~ cn~shers, til~:s factories, chemical and pharmaceuticals laboratories, furniture making 7 Rs. 1000.00 per annum _ 1200 Rs. 1000.00 per annum 1300 Rs. 1000.00 per annum 1400 Rs. 1000.00 per annum 1500 Rs. 1000.00 per annum 1600 8 units, printing presses, fruit canning units, saw mills, cotton ginning or pressing factories:
gun manufacturing units, cement.
flooring, stone manufacturing .
units, cold storages.
(&) Owners or occupiers or less ..
ees, as the case may be, of residential hotels, restaurants,.
or any other eating place.
10. (a) Holders of permits for trans port vehicles granted under the Motor Vehicles Act,l939 and the · Motor Vehicles Act, 1988 which are issued or adopted to be. used ·-'" · for hire or reward where any .
. &uch person 1)9ld~ .. , per.mit or permit~ for~'any . motor vehicles, buses or trucksi) In respect of each light moton·. · ~ "' vehicle (used other than as· · private carrier).
. .. ' _, Rs. 1000.00 ~ annum 1700 - ". ~ Rs. 1000.00 per annum 1800 • Rs. 400.00 per annuni ' 1901 ii) In n~sp~ct 0f e".ch !r·1~!: r:r bus
(b) Transport companies and Transp ~rt con tractors .Rs. 1000.00 per anB.~tm 1902
11. \~~ : .'!c ;;cy lenders licenced under the Jaw relating to money lending for being inforce in tbe St11te.
(b) Bankers who are financing trade against any kind of securi~ ties by way of short term advance on interest.
(c) Stockists of lottery · tickets
12. Individuals or Institutions conducting chit funds Rs. 1000.00 per annum 1903 Rs. 1000.00 per annum 2000 R~. 1~.00 per; unum 2100 Rs. 1000.00 per annum 2200 Rs. 1000.00 per annum 2300 9
13. Co-operative Societies registered under the Tripura Co-operative societies Act, 1974 and enga~ed in any professions, trades and callings.
i) State level societies or Appex societies ii) Co-operative spinning mills, rice mills, Banks and Super Bazars iii) Any other societies
14. Banking Companies as defined in the Banking Regulation Act, 1949
15. Companies registered under the Companies Act, 1956 and enga ged in any profes~ions, trades or callings.
16. Partnership firms when engaged in any professions, trades or callings.
Such firms whose gross annual turnover isi) Rs. 10 lakhs or less ii) Above Rs. 10 lakhs
Explanation : pose of this For the pur entry ''Annual Turnover" shall include the aggregate of the amounts or parts thereof receivable by way of remuneration, fee, reward or any consideration for services rendered and sale made during · ihe.previous year b.Y stiC_ii ~ims.;.
·2400 Rs. 1000.00 per annum 2401 Rs 1000.00 per annum 2402 Rs. 400.00 per annum 2403 Rs. IOCO.OO per annum Rs. 1000.00 per annum Rs. 800.00 rer annum Rs. 1000.00 per annum 2500 2600 2700 2701 2702 10
17. Persons other than those men· tioned in any of the preceding entries who are engaged in any professions. trades or callings or employments, the rate of tax shall be as may be fixed by notification, not ex«eeding. Rs. 10o·o·.oo per annum 2800 _Notw'*b.s.~ aJl}•hin:g contatae.d il1u this- Schedule Where an assessee is covered by more than one entry in this schedule, the highest rate of tax· SP'ccifiled und~r any of ti\6-se entries shall; be :applicable, in his case.
B. B. Senapati, Secr~ta:ry, l:.aw, Government of Tpipura.
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