Section 12
Power to grant exemption from tax.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
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.
(1) If the Chief Commissioner is satisfied that it is
necessary in the public interest so to do, he may, by notification in the Official Gazette, exempt generally
either absolutely or subject to such conditions as may be specified in the notification, any class of dealers
from the payment of the whole or any part of tax, in respect of any taxable goods.
(2) If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by special order in each case, exempt any dealer from the payment of tax under circumstances of exceptional nature to be stated in such order, in respect of any taxable goods.
(2) If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by special order in each case, exempt any dealer from the payment of tax under circumstances of exceptional nature to be stated in such order, in respect of any taxable goods.