The Manipur Professions, Trades, Callings and Employments Taxation Act, 1981
manipur · 1981
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Doesvnot exceed Rs
- S. 2In this Act unless there is anything repugnant in the munitions
- S. 3Section 3 imposes a tax on individuals engaged in trade, profession, or employment in Manipur, with a maximum annual tax of 250 rupees.
- S. 4The tax shall be levied at the rates specified in the Rate ofux
- S. 5The provisions of this Act shall not apply to a member Act nolto oi the armed forces of India
- S. 6( 1) There shall be the following classes of
- S. 8Section 8 outlines the process for assessing tax based on returns and provides for reassessment if returns are incomplete or not submitted.
- S. 10Section 10 allows the authority to correct assessment mistakes within three years, providing refunds or notices of demand as needed.
- S. 11Section 11 mandates advance tax deduction and payment by employers for employees, with penalties for non-compliance.
- S. 13Section 13 indemnifies the principal officer for tax deductions or payments made under the Act.
- S. 15Section 15 outlines the process for appealing tax assessment or penalty orders in Manipur.
- S. 16Section 16 allows the Commissioner of Taxes to revise or cancel erroneous tax orders, after hearing the assessee, to ensure revenue interests are protected.
- S. 17Section 17 allows the Commissioner of Taxes to delegate section 16 powers to Deputy Commissioners.
- S. 18Where any tax or penalty is payable in consequence of any order passed under or in pursuance of this Act
- S. 20Section 20 outlines penalties and recovery procedures for unpaid taxes under the Manipur Professions, Trades, Callings and Employments Taxation Act, 1981.
- S. 21Any person who has paid any tax or penalty in excess of Refund the amount due under this Act may, within ninety days of
- S. 22Section penalizes failure to submit required returns, false submissions, non-compliance, and tax evasion under the Act.
- S. 23The appellate authority, the assessing authority and" the Powers
- S. 24Section 24 allows the assessing authority to request employment details from government or private entities.
- S. 25Section 25 prevents legal challenges to assessments and protects government officers for actions taken in good faith under the Act.
- S. 26Section 26 excludes certain days from the limitation period for filing an appeal or revision.
- S. 27Section 27 mandates that individuals liable for tax under the Act must be assessed by the local authority where they conduct their trade or profession.
- S. 28(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of fins Act