THE MANIPUR (SALES OF MOTOR SPIRIT AND LUBRICANTS) TAXATION ACT, 1962

ACT NO. 55 OF 1962 · Enacted [13th December, 1962.] · 37 sections

Section 1.Short title, extent and commencement.

Section 2.Definitions.

Section 3.Levy of tax.

Section 4.Taxing authorities.

Section 5.Registration of dealers.

Section 6.Cancellation of registration certificate.

Section 7.Returns.

Section 8.Assessment.

Section 9.Cancellation of assessment.

Section 10.Assessment and penalty in case of evasion by unregistered persons.

Section 11.Assessment and penalty in case of evasion by registered persons.

Section 12.Power to grant exemption from tax.

Section 13.Penalties.

Section 14.Appeal.

Section 15.Powers of revision of Commissioner.

Section 16.Revision by the Chief Commissioner.

Section 17.Payment of tax, etc.

Section 18.Recoveries.

Section 19.Refunds.

Section 20.Maintenance of accounts.

Section 21.Powers to order production of accounts, etc.

Section 22.Power for entry, inspection, search and seizure.

Section 23.Offences and penalties.

Section 24.False statement in declaration.

Section 25.Search and seizure how made.

Section 26.Power of investigation.

Section 27.Punishment for vexatious search, etc.

Section 28.Things liable to confiscation.

Section 29.Power to compound offences.

Section 30.Cognizance of offence.

Section 31.Protection of persons acting in good faith and limitation of suits and proceedings.

Section 32.Delegation of Commissioner’s powers.

Section 33.Computation of the period of limitation.

Section 34.Information to be furnished regarding change of business.

Section 35.Services of order, notices, etc.

Section 36.Power to make rules.

Section 37.Repeal of Assam Act 4 of 1939 as extended to Manipur.