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 30: Cognizance of offence.
    No court shall take cognizance of any offence under this Act, or under the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the first class shall try any such offence.
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