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Section 9: Cancellation of assessment.

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

Where a dealer, in the case of an assessment completed under sub-section (4) of section 8 satisfies the Commissioner, within one month from the date of service of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by section 7 or that he had not been served with the notice under sub-section (2) of section 8 or that he had not had a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of section 8.

Where this provision sits

ActThe Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Section9
Marginal noteCancellation of assessment.
JurisdictionCentral
StatusIn force as published by the source

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