Vidhi Codex

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

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

Tax196237 sections

The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, regulates the collection of taxes on fuels like petrol and diesel, as well as lubricating oils and greases sold within Manipur. This law applies primarily to businesses or individuals selling these items, including those who manufacture or bring them into the territory. It matters because it establishes a mandatory registration system, requires accurate record-keeping, and empowers authorities to inspect accounts to prevent tax evasion. By setting specific tax rates and penalties, the Act ensures a formal legal framework for organized revenue collection for the public interest of the region.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Definitions.
  3. 3. Levy of tax.
  4. 4. Taxing authorities.
  5. 5. Registration of dealers.
  6. 6. Cancellation of registration certificate.
  7. 7. Returns.
  8. 8. Assessment.
  9. 9. Cancellation of assessment.
  10. 10. Assessment and penalty in case of evasion by unregistered persons.
  11. 11. Assessment and penalty in case of evasion by registered persons.
  12. 12. Power to grant exemption from tax.
  13. 13. Penalties.
  14. 14. Appeal.
  15. 15. Powers of revision of Commissioner.
  16. 16. Revision by the Chief Commissioner.
  17. 17. Payment of tax, etc.
  18. 18. Recoveries.
  19. 19. Refunds.
  20. 20. Maintenance of accounts.
  21. 21. Powers to order production of accounts, etc.
  22. 22. Power for entry, inspection, search and seizure.
  23. 23. Offences and penalties.
  24. 24. False statement in declaration.
  25. 25. Search and seizure how made.
  26. 26. Power of investigation.
  27. 27. Punishment for vexatious search, etc.
  28. 28. Things liable to confiscation.
  29. 29. Power to compound offences.
  30. 30. Cognizance of offence.
  31. 31. Protection of persons acting in good faith and limitation of suits and proceedings.
  32. 32. Delegation of Commissioner’s powers.
  33. 33. Computation of the period of limitation.
  34. 34. Information to be furnished regarding change of business.
  35. 35. Services of order, notices, etc.
  36. 36. Power to make rules.
  37. 37. Repeal of Assam Act 4 of 1939 as extended to Manipur.

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