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 19: Refunds.
    The Commissioner shall, in the prescribed manner, refund to a dealer any sum paid by such dealer in excess of the sum due from him under this Act, either by cash payment or at the discretion of the Commissioner by set off against any other sum due from him.
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