Circular of the Department of Revenue dated 3rd March, 1973 on section 7 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [C10-DPH]
As at 7 September 2026. In force from 3 March 1973.
F. No. 2/80/1973-DEPA
Government of India
Ministry of Finance
Department of Revenue
New Delhi, dated the 3rd March, 1973
To
All Excises Officer and Commissioners
Subject: Section 7 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962), the manufacture of excisable articles, regarding.
1. References have been received in the Department of Revenue seeking clarification on the manner in which section 7 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 manufacturers who undertake the manufacture of excisable articles at more than one place.
2. The matter has been examined. Section 7 of the Act requires every manufacturer 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 manufacture of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 7 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)
Made under
No enabling provision stated.
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