Section 21
Powers to order production of accounts, 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.
Subject to such conditions and restrictions as
may be prescribed, the Commissioner may, for the purposes of this Act, require any dealer to produce
before him any accounts, registers, vouchers or other documents relating to the production, making,
processing, purchase or sale of taxable goods or matters connected therewith.