Amendment status not verified — confirm the current text below against the official source.
Imposition et‘ Tax :-(1) Subject to the other provisions of this Act or any rule made thereunder or by any other law for the time being in fogee, there shall. be L1) 1evied arid collectedkma11MotorVehicles Used or kebtforiiSe in Manipura tax at the appropriate rate ’sp’eeified in the First Schedu1e to this Aet,and save as hereinafter specified, such tax shallthereafter be payable annuaiy notwithstanding that the Motor Vehibie’inayifrd‘m time to time cease to‘be used,' Provided flirther that aMotor VehicleIn respect of Which such tax becomes immediately payable on the date on whieh this Act comes into force may be so used nfor tlheperiiod-‘f‘ef onevr‘nonth =from lthatidatenotw1thstanéhngthét $11611 tax has not been paid. (2) Tax once paid is not te-1eviab1e for the same period. ‘N'o'fierson shall be liable to tax during anyperiodon- account‘of any “ta-xablev‘motor vehhfle in respect of which the 1111! tax for the same period has already'beenpaid‘hy some other person. (3) The State Govern?'"ent may, by'Notification in the Oificia! Gazette, modify {rem time to time the rates specified in the First Séhedule, Second Schedu1e or Third Scheduk in re:ation to any Motor Vehicie.