Section 17
Payment of tax, etc.
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) Any sum due under this Act shall be payable within thirty days of the
date of service of the notice demanding the same.
(2) If any person fails to pay the sum due within the time specified in sub-section (1), the Commissioner may impose a penalty not exceeding fifty per cent. of the sum demanded from him.
(2) If any person fails to pay the sum due within the time specified in sub-section (1), the Commissioner may impose a penalty not exceeding fifty per cent. of the sum demanded from him.