Section 28
Things liable to confiscation.
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.
Whenever an offence punishable under this Act is committed,
the taxable goods or any other article in respect of which the offence has been committed shall be liable to
confiscation.