The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Central Act · Act 55 of 196237 provisions
The enactment
| Long title | 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. |
|---|---|
| Type | Act |
| Citation | Act 55 of 1962 |
| Year | 1962 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 37 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- 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.
- Section 7 Returns.
- Section 8 Assessment.
- Section 9 Cancellation of assessment.
- Section 10 Assessment and penalty in case of evasion by unregistered persons.
- Section 11 Assessment and penalty in case of evasion by registered persons.
- Section 12 Power to grant exemption from tax.
- Section 13 Penalties.
- Section 14 Appeal.
- Section 15 Powers of revision of Commissioner.
- Section 16 Revision by the Chief Commissioner.
- Section 17 Payment of tax, etc.
- Section 18 Recoveries.
- Section 19 Refunds.
- Section 20 Maintenance of accounts.
- Section 21 Powers to order production of accounts, etc.
- Section 22 Power for entry, inspection, search and seizure.
- Section 23 Offences and penalties.
- Section 24 False statement in declaration.
- Section 25 Search and seizure how made.
- Section 26 Power of investigation.
- Section 27 Punishment for vexatious search, etc.
- Section 28 Things liable to confiscation.
- Section 29 Power to compound offences.
- Section 30 Cognizance of offence.
- Section 31 Protection of persons acting in good faith and limitation of suits and proceedings.
- Section 32 Delegation of Commissioner’s powers.
- Section 33 Computation of the period of limitation.
- Section 34 Information to be furnished regarding change of business.
- Section 35 Services of order, notices, etc.
- Section 36 Power to make rules.
- Section 37 Repeal of Assam Act 4 of 1939 as extended to Manipur.
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