Section 19
Refunds.
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.
The Commissioner shall, in the prescribed manner, refund to a dealer any sum paid by
such dealer in excess of the sum due from him under this Act, either by cash payment or at the discretion
of the Commissioner by set off against any other sum due from him.