Act Number: 55

Act Name: The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

Year: 1962

Enactment Date: 1962-12-13

Long Title: 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.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 17: Payment of tax, etc.
    (1) Any sum due under this Act shall be payable within thirty days of the date of service of the notice demanding the same.
     (2) If any person fails to pay the sum due within the time specified in sub-section (1), the Commissioner may impose a penalty not exceeding fifty per cent. of the sum demanded from him.
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