Section 9
Cancellation of assessment.
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.
Where a dealer, in the case of an assessment completed under
sub-section (4) of section 8 satisfies the Commissioner, within one month from the date of service of a
notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the
return required by section 7 or that he had not been served with the notice under sub-section (2) of
section 8 or that he had not had a reasonable opportunity to comply, or was prevented by sufficient cause
from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a
fresh assessment in accordance with the provisions of section 8.