The MANIPUR (SALES OF MOTOR SPIRIT AND LUBRICANTS) TAXATION ACT, 1962

Sections

Section 1 — Short title, extent and commencement.

(1) This Act may be called the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962.

(2) It extends to the whole of the Union territory of Manipur.

(3) It shall come into force on such date as the Chief Commissioner may, by notification in the Official Gazette, appoint.

Browse all 37 sections
  1. 1.Short title, extent and commencement.
  2. 2.Definitions.
  3. 3.Levy of tax.
  4. 4.Taxing authorities.
  5. 5.Registration of dealers.
  6. 6.Cancellation of registration certificate.
  7. 7.Returns.
  8. 8.Assessment.
  9. 9.Cancellation of assessment.
  10. 10.Assessment and penalty in case of evasion by unregistered persons.
  11. 11.Assessment and penalty in case of evasion by registered persons.
  12. 12.Power to grant exemption from tax.
  13. 13.Penalties.
  14. 14.Appeal.
  15. 15.Powers of revision of Commissioner.
  16. 16.Revision by the Chief Commissioner.
  17. 17.Payment of tax, etc.
  18. 18.Recoveries.
  19. 19.Refunds.
  20. 20.Maintenance of accounts.
  21. 21.Powers to order production of accounts, etc.
  22. 22.Power for entry, inspection, search and seizure.
  23. 23.Offences and penalties.
  24. 24.False statement in declaration.
  25. 25.Search and seizure how made.
  26. 26.Power of investigation.
  27. 27.Punishment for vexatious search, etc.
  28. 28.Things liable to confiscation.
  29. 29.Power to compound offences.
  30. 30.Cognizance of offence.
  31. 31.Protection of persons acting in good faith and limitation of suits and proceedings.
  32. 32.Delegation of Commissioner’s powers.
  33. 33.Computation of the period of limitation.
  34. 34.Information to be furnished regarding change of business.
  35. 35.Services of order, notices, etc.
  36. 36.Power to make rules.
  37. 37.Repeal of Assam Act 4 of 1939 as extended to Manipur.