Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [A10-HZ2]
As at 7 September 2026. In force from 5 October 1962.
Sections (21)
Chapter I. PRELIMINARY
Chapter II. COMMISSIONER
Chapter III. OFFENCES AND PENALTIES
Section 1. Short title, extent and commencement [S1H-CYJ]
Section 2. Definitions [S1H-CZG]
Section 3. Appointment of Commissioner [S1H-D0F]
Section 4. Registration of transporters [S1H-D1D]
Section 5. Prohibition of the possession of excisable articles without licence [S1H-D2B]
Section 6. Grant of licence [S1H-D39]
Section 7. Maintenance of records and furnishing of returns [S1H-D47]
Section 8. Powers of Excise Officer [S1H-D55]
Section 9. Power to issue directions [S1H-D63]
Section 10. Power to exempt [S1H-D71]
Section 11. Registration of licensees [S1H-D8Z]
Section 12. Prohibition of the manufacture of excisable articles without licence [S1H-D9X]
Section 13. Grant of licence [S1H-DAV]
Section 14. Maintenance of records and furnishing of returns [S1H-DBS]
Section 15. Penalty for contravention [S1H-DCQ]
Section 16. Offences by companies [S1H-DDN]
Section 17. Appeal [S1H-DEK]
Section 18. Cognizance of offences [S1H-DFH]
Section 19. Protection of action taken in good faith [S1H-DGA]
Section 20. Power to make rules [S1H-DH8]
Section 21. Power to remove difficulties [S1H-DJE]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (5)
Exempts: Notification S.O. 1256(E), dated 14th July, 1964 [N11-RX3], 14 July 1964. "section 4 of the said Act".
Exempts: Notification S.O. 2858(E), dated 16th November, 1965 [N11-SQK], 16 November 1965. "section 4 of the said Act".
Amends: Manipur (Sales of Motor Spirit and Lubricants) Taxation Act (Amendment) Act, 2021 [A11-RZB], 28 September 2021. "section 17 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962)".
Amends: Manipur (Sales of Motor Spirit and Lubricants) Taxation Act (Amendment) Act, 1986 [A10-Y5A], 8 September 1986. "section 14 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962)".
Exempts: Notification S.O. 3230(E), dated 11th December, 1966 [N11-TE8], 11 December 1966. "section 4 of the said Act".
Not held (0)
none