The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 regulates the sales and distribution of motor spirit and lubricants in the state of Manipur.
Summary
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 was enacted to regulate the sales and distribution of motor spirit and lubricants in the state of Manipur. The act aims to provide for the levy and collection of tax on the sales of these products and for the regulation of their storage and movement. The act defines the terms related to the sales of motor spirit and lubricants, such as dealers, retail sales, etc. The act lays down the procedure for obtaining a license to sell these products and the conditions for its revocation. The act also specifies the penalties for contravention of its provisions.
Table of Contents
| # | Section | Link |
|---|---|---|
| 1 | Section 1: Short Title, Extent And Commencement | Open |
| 2 | Section 2: Definitions | Open |
| 3 | Section 3: Levy Of Tax | Open |
| 4 | Section 4: Taxing Authorities | Open |
| 5 | Section 5: Registration Of Dealers | Open |
| 6 | Section 6: Cancellation Of Registration Certificate | Open |
| 7 | Section 7: Returns | Open |
| 8 | Section 8: Assessment | Open |
| 9 | Section 9: Cancellation Of Assessment | Open |
| 10 | Section 10: Assessment And Penalty In Case Of Evasion By Unregistered Persons | Open |
| 11 | Section 11: Assessment And Penalty In Case Of Evasion By Registered Persons | Open |
| 12 | Section 12: Power To Grant Exemption From Tax | Open |
| 13 | Section 13: Penalties | Open |
| 14 | Section 14: Appeal | Open |
| 15 | Section 15: Powers Of Revision Of Commissioner | Open |