Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Bare Act · 1962
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.
- Act number
- 55 of 1962
- Enacted
- 13 December 1962
- Contents
- 37 sections
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Contents
- 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 (preview)
- Section 7 – Returns (preview)
- Section 8 – Assessment (preview)
- Section 9 – Cancellation of assessment (preview)
- Section 10 – Assessment and penalty in case of evasion by unregistered persons (preview)
- Section 11 – Assessment and penalty in case of evasion by registered persons (preview)
- Section 12 – Power to grant exemption from tax (preview)
- Section 13 – Penalties (preview)
- Section 14 – Appeal (preview)
- Section 15 – Powers of revision of Commissioner (preview)
- Section 16 – Revision by the Chief Commissioner (preview)
- Section 17 – Payment of tax, etc (preview)
- Section 18 – Recoveries (preview)
- Section 19 – Refunds (preview)
- Section 20 – Maintenance of accounts (preview)
- Section 21 – Powers to order production of accounts, etc (preview)
- Section 22 – Power for entry, inspection, search and seizure (preview)
- Section 23 – Offences and penalties (preview)
- Section 24 – False statement in declaration (preview)
- Section 25 – Search and seizure how made (preview)
- Section 26 – Power of investigation (preview)
- Section 27 – Punishment for vexatious search, etc (preview)
- Section 28 – Things liable to confiscation (preview)
- Section 29 – Power to compound offences (preview)
- Section 30 – Cognizance of offence (preview)
- Section 31 – Protection of persons acting in good faith and limitation of suits and proceedings (preview)
- Section 32 – Delegation of Commissioner’s powers (preview)
- Section 33 – Computation of the period of limitation (preview)
- Section 34 – Information to be furnished regarding change of business (preview)
- Section 35 – Services of order, notices, etc (preview)
- Section 36 – Power to make rules (preview)
- Section 37 – Repeal of Assam Act 4 of 1939 as extended to Manipur (preview)