Amendment status not verified — confirm the current text below against the official source.
(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.