Circular of the Department of Revenue dated 5th December, 1972 on section 4 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [C10-DNQ]

F. No. 29/82/1972-DEPA

Government of India

Ministry of Finance

Department of Revenue

New Delhi, dated the 5th December, 1972

To

All Excises Officer and Commissioners

Subject: Section 4 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962), the transport of excisable articles, regarding.

1. References have been received in the Department of Revenue seeking clarification on the manner in which section 4 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962) (hereinafter referred to as the Act) is to be applied to transporters who undertake the transport of excisable articles at more than one place.

2. The matter has been examined. Section 4 of the Act requires every transporter to make an application to the Commissioner within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 4 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.

(Under Secretary to the Government of India)