Amendment status not verified — confirm the current text below against the official source.
Short title and commencement.—This Act may be called the Manipur Professions, Trades, Caltings and Euployments Taxation (Fifth {Amendment) Act, 1991. (2) Tt_sball be deemed to lave come into force with effect from the tst day of April, 1991 Scanned with CamScanner d4. Amendment of section 2 . 0 . ae ’ “ ‘ Trades, Callives and tn " * . In scan 2 eh the Manipur Prates ong : ees and Lmployments Taration Act, 1881 ; asthe principal Act). (hereinafter referred to Lf a (1) oo (dq), (g) and (h) the following shall be substituted, “dy “petson’ means any person who is engaged in any profession trade, calling or employment in Manipur, and includes a Hindu Undivided Family, Grm, company, corporation or other corporate body, any sociciy, club Or asseckitien so enpaged, but docs not include any person who earns wittes On at casual basin; (g) ‘Principal Officer? means with referenee lo— (1) a@ Department of the State Government ar tho CentGovern ment, the Head of Ollice or the Officer whois responsible for disbursement of such salary or wages; aud Gi) alecal authority, firm, company, corporation ar other corporate body, society, club or assecition af persons, the Chainnan, Secretary, Treasurer, Manager or Agent of such local authority, lirm, company, corporation er ether corporate body, socicty, club, or association of persons: (h) ‘total gress income’ means ageregate + income derived from salary or wages carned by an employ: eet ef his employment, but shall not include overtin Jecal allowances, sumptuary allowances, medical allow erent allowances, conveyinecy travelling or such other alle werces of compensatory eatine as may te specified by the Stitte Gessement by notification in the official Gazette’. (2) after clause (i), the following chu, Ga fi thy and) (1) shall be inserteel, namely.- “() ‘employee’ means a peron employed on salary or wages and includes,— (1) a Government servant receiving pay fiom the revenues of the Centre! Government ar any State Government; (2) a person in the sersicz of @ body whether incorporated er not, Which is owned er contrelled by the Central Government er any Slite Government, where the body operates in “iny part of the State, exer thowrh its headquarters may silunte oulside the State; and Yoo Gj) ‘State Government! means (k) (I) ‘txt means the tas he Gee, e : the State Government of Manipur, ae micars Shite of Mie eounder this Act