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In force

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

37 sections · As amended up to 2026-08

Sections

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