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

[Act No. 55 of 1962]

[13th December, 1962.]

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