The Manipur Motor Vehicles Taxation (Second Amendment) Act, 2015

EXTRAORDINARY PUBLISHED BYAUTHORITY Imphal, Thursday, February 18, 2016 (Magha 29, 1937) GOVERNMENT OFMANIPUR SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT ‘N'OTIFICATION*' Imphal, the 18th February, 2016 No. 2/52/2015-Leg/L: The follOwingAct ofthe Legislature, Manipur which received assent of the GovernorofManipufenFebruary 10,2016 isherebypublished inthe Official Gazette: THE MANIPUR MOTOR VEHICLE TAXATION (SECOND AMENDMENT) ACT, 2015 (MANIPURACTNO 1 OF 2016) "AN ‘ ' i. ACT furthertoamendtheManipurMotorVehiclesTaxationAct, 1998 (Manipur Aet No.3of19.99) Be it enactedbytheLeg1s1atureofManipur1ntheSixty—sixthyearofthe RepublicofInd1aas follows 1. (1) This Act may be called the Manipur Motor Vehicles Taxation Shorttitle and (SecondAmendment)Act, 2015 oommerwnent. (2) It shall come into force on sueh date as the State Government may,bynotification1ntheOfficial Gazette, appoint. 2'. In sub-section (1) of section 3' ofthe’ Manipur Motor Vehicles Amendment TaxationAct,1998 (hereinafterreferredtoasthePrincipalAct),inbetween of section 3. thewords“theappropriaterate”and“specified”,thewords“insuch'manner as”shallbeinserted. 3‘. Forsectionv5ofthePriiicipalAct,thefollowingshallbesubstituted, Substitution namely,- of Section 5. “51(1),;‘Everymoterivehi'cle liable to paytax on annual (reenrring) Payment of basis may pay tax in advance on or before 31St dayof March forthe tax. 1 co mmencingfinancial yearbyownerofamotorvehicle. II (2) Every ownerof a motor vehicle otherthan a motor vehicle liable to pay One Time Tax shall havethe option of paying the tax in advance in four equal quarterly instalments payable on or before the last day of March, June, September and December respectively: Providedthatthe tax leviable under section 3 in respect of personalised vehicles as well as auto rickshaws (goods or passengers),1notor cabs, maxi cabs, school vans and goods vehicles below 75 ng afier enactmentofthis Act shall be paid at the time ofregistration for fifieen yearsunder One Time Tax stnxcttire at the rates starting from.minimum floor rate of tax at 4% on sale prim before VAT as prescribed in the First Schedule: ' Provided further that the owners of the personalised vehicles registered and paid under the recurring tax structure (annual tax basis) befoi'e the commencement of this Act shall have to pay their taxes under One Time Tax structure which is. meant for theremaining years to attain fifieen yws but subject to award ofrebate on the tax payable and not on the cost ofthe vehicle @ 10% discount per annum taking into consideration of the age ofthe vehicle with the original cost ofthe vehicle before VAT. Mode ofcalculation is shown at First Schedule—Gronp A, Part—A.I (iv) Column 3 Row (iv) and may also be applicable with the formulae or calculations wherever exists in the following Schedules or Parts thereofetc.: , Provided also that every motor vehicle mere than fifieen yeat‘s of age fi'om the date of its registration and also found mechanically fit for use shall, on paymeht ofsuch tax for another period of five years with a Green Tax as specifiedin the Schedules, be allowed to use for andthet five years.” Amendment of 4. For sub—section (2) of section 9 ofthe Principal Aet, the Section 9. . following shall be substituted, namely,— “(2) Where One Time Tait for any personalized or commercial vehicles has been paid and the motor vehicle has been removed .to‘ any place outside the State permanently, the following modalities are hereby made for refund oftax:- (a) where the motor vehicle is less than two years old, the refund of tax for its remaining life shall-be calculated,as Refimd = OTT— [(OTI‘/15)x n ’] ‘m Where ‘OTT' means derived Que Time Tax ofthe particular 'type/class ofvehzcle ‘15'mea'r‘zsI5years lifeofthevehicle, 3 2nd ‘ ‘ n m ’ ’ i i s s t t h h e e ag se e r o v f ic t e he c v h e a h r i g c e le ( ( t 1 a 1 k > i = n 2 g ); 3% ofderiv . ed -. 0T1 ' ); ' _ s‘ubtract ‘ i x on ’ a s n i d gn 7’ me si a g n n s me m a zi n l s n' d p i lz v ‘ i c s a i t o i n o ; n, ' and ‘—’ sign mea ' ns (b) where the vehicle is more“ thantwo years 91d, no refund oftax shall'bex'n‘ade; , . . . m u a pt d o e: thr ( e c) e w m h o e n r t e hs t ) he t v o eh a i n cl o e t ' h i e s r r S e t m a o t v e e 1 d 1 t 6 e r m e p f o u r n a d n o l f y t (f a o x r s a ha p l e l ri b o e d A *9 . . Substitution ofSection 15. Other penalties. s 6 u . bst F i o t r ute s d e , ct n i a on me 1 l 7 y, o — f the Principa1 Act, the followingle be sub’fit'mn Effect of “17. Tax on Inter State movement of vehicles may be levied as paymentoftax given in theSecond Schedule”. in otherStates with respect to motorvehicles broughtinto Manipur. 7. For the First Schema: appended to the Principal Act, the _ Substitution of Schedule. following shall be substituted, namely,— “FfR‘fi scmffU'Lsf “ [see Section 3(1)] ' Group—A. Motorvehicle fitted solely withpnemnatie tyres: PART-AI.Arti'e1e;Descripfion ofVehicle Motor Cycle: and Scooters orAuto-rickshaws (Private) 81. Type ofvehicle LifeTimeTax Taxfoes . (+)/Green ‘ No. (15 Years) yearsafier ‘Taxfor 5 , " 15 years” years 1 - life \' ":9 . U") 7 (2) ’ (3) (4) (5) 9(1)‘ 1‘ Salefiprice upto 14% ofsale . 113.1250 _ Rs. 300 ‘ 'Rs.‘llakh‘ " pri’éébefore - ‘ -.~:-.~ ‘ beforeVAT , ZI'VAT ' . "(11y Upto Rs. 2 4% ofsa'le ' 12;. 2000 ‘ Rs. 350 lakhbefore ‘ price bejbre ' ' ' . 'VAT ' VAT. (iii) Above Rs. 2 4°9ofsale Rs.3000" 'r Rx.400 lakhbefore price before i VAT .VAT . . . (iv) . Vehicles of Payable.One Tarfor5years afler the above Tithe Tax x 5cm IifC'r‘ere'e‘n Tax . WSW” ' 077‘ _ shallbeivie'd‘based ,. PM in [(077715)x _ arithe original'cost'of ' ,. theState Of . l”7 " 1??' . theparticularclqss/. W .,1 W W Mampur011.. where ‘n’ is Weofvehiclebefore w w w . payment of the age ofthe ' VATand . ‘ .. a w m m L_ taxesunder vehicle and . 9 4'0”?me t" A s w w recurring ‘m, is the .prescribedtatslab/ h a i . Tstructm’e' if discounted structure any, shall have value tdkihg ' A to pay One ' 10% ' Time Tax at depreciation the discounted . per army»; he ¢m7= (077/15) x on age ofthe 5 5 vehicIe-Ito be ‘11 ’ X 0.10, 3 calculated * as where, ‘X ’ sign § . shown at Col.‘ meansv . , _. i 3 Row (iV) multiplication, - ' ' ‘/’ signmeam'. division and ‘-' sign means} _. _ 7. subtraction II. Article. OtherTypes: ' SI. Type Tax/ One Time Taxfof's ' Green No. . Year Tax years afier’ Taxfor (1) Trailers/ 113.100. . Rs.1400 . " R 1 s 5 . y 5 e 0 ar 0 s . .5 5 Ni y l ears Side-_-c_ar ' attached to 2-wheelers = . . .1. . . (ii) T T r h i r c e y e cle/ Rs. 300 Rs. 4400 Rs. 1500' R5200 - Wheelers (iii) Motor RS.100 Rs. 1400 Rs. 500 'RstIOO vehicles ' (adapted & used for invalids ; , III. Article. Description ofVehicle: Personalized LMVs: 31. Type of Life Time Tax(15 _ Tax for5 ‘ (+) No. vehicle Years) years afier Green ' ' 15 years ’ Taxfor . . _ - 5 years (1) (2) . __ (3) ’ , . 1(4) - . (5). (1) . u S p al t e b p 3 ri l c a e kh 4% ' o _ fthe ori . ginal cost ’R ' s . . 5500 i Rs. ‘ 550 § .1 - before VAT . . , , J (ii) Upto 6 lakh 5%“ofthe original cost Rs. 8500 Rs. 600 _ ' before VAT _ . (iii) UptoIOIakh 6 % ofthe original Rs. 17000 Rs. 650. befo’r'eVAT cost ‘ ‘ ' (iv) Upto 15 y 7% ofthe original ‘ Rs. 30000 , Rs. lakh before cost ' ' 700 VAT (v) Upto & 8% ofthe original . Rs. 40000 Rs. above 20 cost ' ' - 800 Iakh before VAT , (vi) Vehicles of Payable One Time ITaxfor 5years the above Tax = qfi‘er 15years life categories 077— [(077715) x including Green Tax operating in ‘n'] — ‘m‘ where 'n’ shallbe leviedbased the State of _ is the age ofthe on the originalcost Manipur on- vehicle and ‘m’ is ' oftheparticular payment of the discountedvalue class/type ofvehicle before VATand‘ taxes under taking 10%- correspondingto recurring depre'ciatz'onper prescribedtaxslab/ structure if annum ie. ‘m’ =. strucna'e.. any,sha11 (077/15) x ‘n’ x ' . have to pay 0.10, where, ‘x’ One Time sign means Tax atthe multiplication, 7’ discounted sign means division rate and ‘-' sign means depending subtraction on age of' the , vehicle to be calculated as shown , aICol. 3' Row (vi) Group - A Motorvehicle fitted solely withpneumatic.tyres: PART B: Goods vehicle (Private): I. Article. Description of Vehicle: Goods Vehicle below 7.5 GVW: OnthebasisofOne Time Tax (15 years). SI. Type ofvehicle LifeTime Permit Taxfor (+) No. ' Tax(15 Fe pee 5_ years Green ‘ Years) year afici- 15 Taxfor years 5years (1) . . (2) (3) (4) , (5).. (5). (i) > Sale price upto 4% of R3. R5. 4000 Rs. Rs. 3 lakh (*1 Sale 250 ' " 2500 Tonner) price , A ' before . VAT ‘ , (ii) Sale Price _ 5% of Rs. 600 Rs. Rs. above Rs. 3 9 Sale 10000 2600 lakh & less price : than Rs.7 lakh before (‘3 Tonner) VAT (iii) Sale price 6% of Rs. 900 Rs- 'Rs. 1 above Rs. 7 Sale 17000. 3800 ; lakh (* 5 price » ; Tonner) 7 before i VAT ‘ (iv) ' Vehicles ofthe Payable 0T1"= Taxfor 5years ‘ above ‘07';— [(0772135) X . :ffier 15years . n -— m w re 1 e categcines- "n”isVthe age ofthe izeluding Green operahng m vehicle and "m’ is ' Taxshall be ' the State of the discounted leviedbasedon iManipuron value taking 10% the original cost . payment of depreciationper oftheparticular taxesunder annum i.e ‘m’ = class/We of ‘ g:::¥ -- m2252 ( 0 1 77 1 / 1 15 1 ) 1 X 11 ‘ 1 n’ 2 x 1 v 1 e 1 hi 1 c 1 l 1 e 1 b 1 e ” a . re szgn means correspondmgto any, shall have multiplication, ‘/’ prescribed tax ' to pay 09¢ sign,means division slab/structure. Time Tax at , and ‘-' sign , . ' the discounted means subtraction. ' raté-depmding . on age ofthe vehicle to be calculated as . shown atCol. 3 Row (iv) II. Article. Dmption of Vehicle: Goods Vehicle above 7.5 GVW (Private): On the basis of Recurring! Annual Tax with minimum ofRs500 pertonne peryear. SI. Type of Annual Tax Permit Tax for 1 (+) Green No. . vehicle (4 Quartets) Fee per year] Tax/year year Tome after 15 . years (1) (2) <3) (4) (5) (6) (i) 7. 5 Rs.800/ Rs. 1500 Rs.750/ Rs. 800 Tonner tonne/year tonne/ ' “ 2 ’ year (ii) 9 Rs. 680/ Rs- 1500 Rs. 650/ ' RsJ050 Tonner .torme/year > tonne/ year (iii) 15' Rs.660/ Rs. 1800 Rs. 630/ Rs.1100 Tanner tonne/year tonne! &’ ' year ’ a above III. Article. Tractors Sl. No. Type Annual (‘4) Laden weight upto 2 Tonne. Rs.‘160 (b) Laden weight above 2 to 4 Tonne Rs. 320 (c) Laden weight above 4 Tonne Rs. 600 Note: Ifthe tractor is utilizedforcommercial purpose(one hire or reward) other than agridultm'al works, 15% ofthe rate of tax payable shall be charged as additional tax. ' IV. Article. Mechanical Crane mounted on motorvehicles. S]. No. Type Annual (a) Un-laden weight upto 3Tom Rs; 500 . (b) n-ladenweight upto 3 to 5 Tome Rs. 7501 (c)' "- Un-laden weight upto 5 Tonne Rs. 1000 Note: (i) 50% add]. tax shall be leviable on any motor vehicle amhorized to be fitted With solid] semi—solidtyres. (ii) If the mounted crane is utilized for commercial ptn'po‘se (on hire or reward),15% ofthe rate oftax payableshall be charged as additional tax. Group - A. Motorvehicle fitted solely withpneumatic tyres: PART C: Goods Vehicle (Commercial/ Local): 1. Article. Description ofVehicle: Goods Vehicle below 7.5 GVW: On the'basis ofOne Time Tax (15 years), ' 4 S].No. ' Type of LifeThis ,‘pex'mit Taxfor 5 ‘ (+)Green ' vehicle Tax (15 Feper yeinsafier Taxfor5 _ years) year ~15years years (1) (2) (3) (4) (5) (6) (i) Sale price 6.5% of R3. Rs. 6500 Rs.2500 uptdRs. 3 Sale '650 lakh (*1 price Tonner) (ii) Sale Price 7% of Rs. [ R21]2500 b.2600 above Rs. Sale 650 3 lakh & price lessthan before ; Rs. 7 lakh VAT :3 (* 3 Tonner) E t (iii) Sale price 7% of Rs. ' Rs. 20000 Rs.3800 above Rs. 7 Sale price 750 I I H " lakh (* 5 before . Tanner) VAT « 2 1 ~ _ 1 (iv) Vehicles of Payable One Time Taxfor5years afler 15 theabove Ta: = 077'— year: life categories [(077715) x inf]- includingGreen Tax _ ., 'm’where ‘n’IS the shallbeleviedbasedon' ” mg m age ofthevehicle theoriginalcostofthe theswe 0f” and ' m’isthe particularclass/typeof Manipuron discountedvalue vehiclebefore VATand paymentof- " taking 10% correspondingto tax“ under depreciationper presaibedtax a : 'mg anmnn i.e ‘m’ = slab/sa-ucture. structure if (017/15) X. 'n‘ x - ~ ~ ' 0.10, where, ‘x' any, shall” . ' signvmeans ' 2' havetopay-=~ multiplication, 7’ One Time signmem division Taxatthe and '—‘ sign means discounted subtraction rate ' dependingon ageofthe vehicletobe calculated as shown at Col. 3 Row (iv) II. Article. Description of Vehicle: Goods Vehicleabove 7.5 GVW: 0n the basis ofRecurring]Annual Tax with minimum of Rs. 500/ tonne/ year S]. Type of Annual Permit , Tax for l (+) , No. vehicle Tax (4 ‘ : Fee per year/tonne Green ‘ ‘ Quarters) year after 15 years Tax/year . (1) (2) i (3) (4) (5) ~ (5) (i) 7. 5 Rs. 850/ Rs. 800 Rs.800/ Rs. 800 Tanner tonne/ I tonne/year ’ year. . ’ x ’ ~ - 1 7 (ii) 9 . Rs. 750/ Rs. 800 Rs. 700/ 123.1050 Tonner tonne/ . tonne/year year . 1 (iii) 15 125,700/1 Rs. 800 Rs. 650/ ' Rs.1100 Tanner tonne/ 7 tonne/year & above year ' #InterStete Goods Vehicles:Add 10°. to the above;ragesfmd. 1]]. Additional tax payable for drawing trailers: Annual Tax (i) Un—laden weightupto 3 Tonne- 1 ' Rs. 750 10 (ii) Un—laden weight above 3 to 5 Tonne Rs. 800 (iii) Un-laden—weight‘above 5 to 7.5 Tonne Rs. 850 (iv) Un-laden—weight above 7.5 to 9 Tonne Rs. 900 (v) Un—‘laden—weightabove 9 Tonne _ » Rs. 1000 PART - D. I? ' Article. Description of Vehicle: Auto- rickshaws (Passengers sector) 81. Type of LifeTime , Permit , TaxforS. (+) Green 2 No: vehicle Tax(15 Feeper . years Tax for5 Years) year . yearsafier ‘ , ' ‘ ' . ‘ 15 years (1) (2) (3) (4) (5) ‘ (6) .(1) Sale price 4% of Rs. 400 , Rs. 2000 Rs. 1000 upto Rs. 2 sale price , 1 1 T ' lakh (3 before seater/ VAT petrol) (ii) Saleprice 4% of Rs. 700 Rs. 3500 Rs.1500 upto Rs. 3 saleprice 7 'lakh & ' before more (6 VAT seater/ diesel) 11. Article. . Description of Vehicle: Auto—rickshaWs (Goods Sector) ’ , ' _ .81. Type ofvehicie Life Time Permit Tax for (+) Green No. Tax (15 Feeper 5 years Taxfor 5 ' Years) year years 1 afier 15 years (1) (2) ' (3) (4) . (5) (6) i i (i) Sale price uptp 4% of Rs. 400 . Rs. Rs. RS- 2 lakh . ‘ sale price * 2000 1000 Gem” ' before Smaller) VAT _ . (ii) Sale price upto 4% of Rs. 700 Rs. Rs.1500 : Rs. 3 lakh & sale price 3500 more (Diesel/ before 1 larger) VAT P Ca A b RT E. Article. Description of Vehicle: Motor Cab/ Maxi ' 11 51. Type of Life Time Permit Tax for ' (+) Green No. vehicle Tax (15 . Fee per 5 years Tax for 5 Years) year after 15 years afier , years 15 years 2 (1) (2) . . (3) , (4) (5) (6) i (1) Motor Cab 4%ofsa1e -_~Rs.~7oo Rs. _ . ,_ Rs. 1_ (upto 6 price 3000,. 2100 seats) before ’ ‘ ; (ii) MaXi'Cab "‘ (4%, ofsale Rs. 900 R5 'R5. 2600 i (7-12 seats) price _‘ _. 4000 before ‘ “ i VAT 1 (iii) School” ‘ 14%;ofsa1e R3500 , Rs. (Rs. 2000 E Vans price 3000 g carrying . before ! school VAT 5 students & I staffunder .1 contract 3 basis. PART F. Vehiclu partly forconveyance ofpassengers 8;partly for conveyance ofgoods: (Existing Rate + Rs. 100 per quintal per year); Each passenger is allowed to carry 100 kg of goods/ trip; Add]. Tax @ ofRs. 200 per quintal per year will be levied as partial goods tax in addition to the token tax & passengers tax payable. Necessary average calculation shall be made according to thetype ofthe vehicle, (whether- Mini/ Medium/ HeavyBus) by the concerned Registering Authorrties at the time of conversion oftype ofvehicle by withdrawing number ofseats as perthe requirement ofowner. PART G. OrdinaryBaa (Local) 3 Type _ Annual Tax. Annuél.Permit 1 V Fee 2 (a) Mini Bus('<12<23 seats) Rs. 2000 Rs. 800 : 1 (1:) Medium 8113 (>23<34 sums Rs. 3000 'Rs. 800‘ B e) Bus (>34-so seats .1 Rs. 5000 Rs. 800 H. Inter State Bus (Deluxe): Add 10% to thetax rate fixed for local buses listed at G above. Inter State StageCarriagel(Heavy)‘ meansa. Bus .operating in the Inter State Routes and whosegross. vehicle weightexceeds 12,000 kg. Inter 12 State (Mini) means a mini bus whose gross vehicle ‘weight does not exceed 7,500 kg. Inter State (Medium) means a mediumrbus whose gross vehicle weight lies betweenz7,500 kg. and 12,00 kg. 1. SPECIAL CLAUSES A. Green Tax: Revenuegeneratedfrom this taxmay be utilised forthepurposeofenwronmentalprotection. B. Choice of Registration No.: A sum of Rs. 100 x numbet of digits to bejumped shall be paid ifan applicant/ owner wishes to make their own choice of Registration Number. Revenue generated may be utilized for certain Specificpurpose like office building maintenanee & improvement ofWorking condition _ofthe officcxs/ staff. c.Categorization orRoum ‘A’ a ‘B’ ‘. (i) lmphal to Chumchandpur route iscategorized as Class—A Route; all passenger transport vehicles shall have to pay 10% I ofthe permitfee more inadditiontopermitfees payable. (ii). Imphal to Thoubd extended upto Kakchingls categorized as Class-B Rome; all passengertransportvehiclesshall haveto pay 5% ofthepermit fee more. " Suzfigfitnlo; 8. For the SCHEDULE-H appended to the Pn'ncipal Act, the " °‘ 1 following shall be substituted, namely,— “SECOND SCHEDULE [See Section 17] PART—A: (3) Personalizedvehicles (two Wheelers/lmvs). (i)No taxunderthis Act shall be payablemrespect ofvehicles 1 " - broughtin the State of Manipur temporarily (for a period2 , uptothree months) 1 7 ' (ii) Full Life TimeTax shall be charged/levied1n respect ofthe vehicles brought into the State ofManipm' permanently ahd if the vehiele is less than two years old with refund fiom original registering State. 7 . (iii) No tax shall be charged/leviedm respectofvehiclesbrought into the State of Manipur permanently andifthe vehicle is morethan two years old. ‘ (b) One Tune Tax In the case ofluxury cars (havingsaleprice ofRs. 10 lakh or more) at a diseounted rate depending on ageof. car with refund fiom original registering Stateto be calculatedas_ follows:- Payable One Time Tax= 077‘.—[(077715)X ‘n’ ‘m’(where 2 1’is the age ofthevehicle and‘m’ is the discountedvalue ' taking 10% depreciationper annum, i.e ‘m’=[(0TT/I5) X ‘n '] X 0.10,‘where ‘X' sign means multiplication ‘/’ sign If , means division) &‘-’sign meanssubtraction 13 PART-B: Commercial Vehicles (Motor Cabs/ Maxi Cabs including Para transit light vehicles): (i) No tax under this Act shall be payable in respect ofvehicles brought into the State ofManipur temporarily (for a period upto three months) (ii) One Time Tax, at a discounted rate depending on age of the vehicle shall be charged in respect of the vehicles brought into the State of Manipur permanently to be A calculated as follows:- Payable Life Time Tax= OTT—[(OITx/15) X ‘n’-—] ‘m’(where ‘n’ is the age of the vehicle and ‘m.’ is the discounted value taking 10°/ [depreciation per annum, i.e “m"=[(0T1'/15) X ‘n’JX 0.,10 where, ‘X’ sign means multiplication '-’ means subtraction & ‘/'sign means dwision). .. PART—C: (a) Goods Vehicles both Private and Commercial (below 7.5T GVW): I (i) No Tax under this Act shall be payable in respectof . vehicles brought in the State of Manipur temporarily (foraperiodupto three months) ' (ii) Full Life Time Tax shall becharged in respect oftthe Vehicles brought into the State ofManipur permanEntly and ifthe Vehicle is less than two years old with refund from original registering State. (iii) No Tax shall be charged, in respect ofvehicles brought into the State ofManipur permanently and ifthe vehicle is more than two years old- (b) Goods Vehicles both Private and Commercial (above 7.5 Tonne GVW): Mode of Payment Annual! Recurring (minimm floorrate Rs. 500/ year] Tonne) (i) Permanently: Full tax innew State atthe appfimble rate. (ii) Temporarily (for a period upto three months): under National Permit or under Bilateral Agreement.”. 9. For the SCHEDULE-III appended to the Principal Act, the Substitution following shall be substituted, namely,— ofSchedule III. “THIRD SCHEDULE [See Section 3(3)] Special Purpose Vehicle: 1. Afficle. Description ofVehicle: Special Purpose Vehicle k—-—-———i 14 81. Type of i Annual Tax Permit Tax fer 1 (+) ' No. vehicle _ (4 Quarters) Fee per year after Green 7 , year 15 years Tax/year fl) (2) (3) £4) 1 (5); (6) (i) 1 Toner Rs. 500/ Rs. 500 Rs. 400 . Rs.400 ton/ year , 1 5 _ (ii) 3 Toner ' Rs. 550/ Rs. 500 RS450 , Rs.450 ton/ year ' " __ (iii) 5 Toner Rs. 600/ Rs. 600 Rs. 500 ,- R5500 32 ton/ year . ’ ‘ UV) 7. 5 Toner Rs .650/t0n/ Rs. 600 RS .550 RS. 550 lj year . h (V) ' 91Toner- Rs. 700/ RS. 700 'RS.600 " R5600 1 ton/ year . ~ (Vi)? 15 Toner RS. 750/ton/ Rs.800 Rs.650 Rs.650 and above year- a II. Article. Special Purpose Vehicle: Mode of Payment: E Recurring Tax: GVW as basis of tax: Floor Rate ofTax @Rs. 400 peryearperton. Vehicles visiting Inter Stateontemporarybasis: (i) Full tax, forthe period ofvisit (ii) Minimumperiod for tax be week (iii) Weekly rate@ 1/25 ofannual tax while monthly rate @ 1/10ofannual tax. ” PATIENCE PANMEI, Assistant Drafisman (Law), Government of» Manipur. Printed at the Directorate of Printing & Stationery, Governm ent of Manipur/305—C/18-02-2016.