Amendment of section 3

For sub-section '(1) and (2) of section 3 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, the following shall be substituted, namely:— "3 (1) There shall be levied and collected from every dealer a tax on all sales effected by him of following goods at the rates specified below :— (i) Motor Spirit (Except diesel Oi] and internal combustion oils other than petrol) —— 30 paise per litre. (ii) Bubrietnts, (iii) Diesel Oil and internal combustion Oil other than petrol. (iv) Crude Oil. 25 paise per litre. 25 paise per litre. 5 paise per litre.