The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Central · 1962
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Levy of tax.
- S. 4Taxing authorities.
- S. 5Registration of dealers.
- S. 6Cancellation of registration certificate.
- S. 7Returns.
- S. 8Assessment.
- S. 9Cancellation of assessment.
- S. 10Assessment and penalty in case of evasion by unregistered persons.
- S. 11Assessment and penalty in case of evasion by registered persons.
- S. 12Power to grant exemption from tax.
- S. 13Penalties.
- S. 14Appeal.
- S. 15Powers of revision of Commissioner.
- S. 16Revision by the Chief Commissioner.
- S. 17Payment of tax, etc.
- S. 18Recoveries.
- S. 19Refunds.
- S. 20Maintenance of accounts.
- S. 21Powers to order production of accounts, etc.
- S. 22Power for entry, inspection, search and seizure.
- S. 23Offences and penalties.
- S. 24False statement in declaration.
- S. 25Search and seizure how made.
- S. 26Power of investigation.
- S. 27Punishment for vexatious search, etc.
- S. 28Things liable to confiscation.
- S. 29Power to compound offences.
- S. 30Cognizance of offence.
- S. 31Protection of persons acting in good faith and limitation of suits and proceedings.
- S. 32Delegation of Commissioner’s powers.
- S. 33Computation of the period of limitation.
- S. 34Information to be furnished regarding change of business.
- S. 35Services of order, notices, etc.
- S. 36Power to make rules.
- S. 37Repeal of Assam Act 4 of 1939 as extended to Manipur.