Section 20
Maintenance of accounts.
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.
Every registered dealer on whom a notice has been served to furnish
return under the provisions of this Act, shall keep a true account of taxable goods produced, made or
processed by him or brought by him into the Union territory from any place outside that territory for the
purpose of sale in that territory, and of sales.