Act 55 of 1962

The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.

  • Ministry of Finance
  • Department of Revenue
  • Enacted 1962-12-13
  • 37 sections
SectionTitle
1 Short title, extent and commencement.Read
2 Definitions.Read
3 Levy of tax.Read
4 Taxing authorities.Read
5 Registration of dealers.Read
6 Cancellation of registration certificate.Read
7 Returns.Read
8 Assessment.Read
9 Cancellation of assessment.Read
10 Assessment and penalty in case of evasion by unregistered persons.Read
11 Assessment and penalty in case of evasion by registered persons.Read
12 Power to grant exemption from tax.Read
13 Penalties.Read
14 Appeal.Read
15 Powers of revision of Commissioner.Read
16 Revision by the Chief Commissioner.Read
17 Payment of tax, etc.Read
18 Recoveries.Read
19 Refunds.Read
20 Maintenance of accounts.Read
21 Powers to order production of accounts, etc.Read
22 Power for entry, inspection, search and seizure.Read
23 Offences and penalties.Read
24 False statement in declaration.Read
25 Search and seizure how made.Read
26 Power of investigation.Read
27 Punishment for vexatious search, etc.Read
28 Things liable to confiscation.Read
29 Power to compound offences.Read
30 Cognizance of offence.Read
31 Protection of persons acting in good faith and limitation of suits and proceedings.Read
32 Delegation of Commissioner’s powers.Read
33 Computation of the period of limitation.Read
34 Information to be furnished regarding change of business.Read
35 Services of order, notices, etc.Read
36 Power to make rules.Read
37 Repeal of Assam Act 4 of 1939 as extended to Manipur.Read
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