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Section 12: Power to grant exemption from tax.

The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962Central Act · Act 55 of 1962

(1) If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions as may be specified in the notification, any class of dealers from the payment of the whole or any part of tax, in respect of any taxable goods.

(2) If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by special order in each case, exempt any dealer from the payment of tax under circumstances of exceptional nature to be stated in such order, in respect of any taxable goods.

Where this provision sits

ActThe Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Section12
Marginal notePower to grant exemption from tax.
JurisdictionCentral
StatusIn force as published by the source

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