Section 4, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-D1D]
As at 7 September 2026. In force from 5 October 1962.
4. Registration of transporters.—(1) Every transporter shall, within seven days from the commencement of this Act or, where such person begins the transport of excisable articles after such commencement, within seven days from the date of such beginning, make an application for registration to the Commissioner in Form B, accompanied by a fee of five thousand rupees. (2) The Commissioner shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No transporter shall carry on the transport of excisable articles unless registered under this section.
Defined terms in this text (1)
Commissioner: Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1HCZG] (In this Act, unless the context otherwise requires,—): "Commissioner" means the Commissioner appointed under section 3
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 45 more definitions.
Made under this section, or naming it (4)
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], 5 December 1972, in force. The text contains "section 4 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962)".
Notification S.O. 3230(E), dated 11th December, 1966 [N11-TE8], 11 December 1966, in force. The text contains "section 4 of the said Act".
Notification S.O. 1256(E), dated 14th July, 1964 [N11-RX3], 14 July 1964, in force. The text contains "section 4 of the said Act".
Notification S.O. 2858(E), dated 16th November, 1965 [N11-SQK], 16 November 1965, in force. The text contains "section 4 of the said Act".
Cited by (3)
Section 15, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-DCQ], 5 October 1962, Band A. "section 4".
Section 20, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-DH8], 5 October 1962, Band A. "section 4".
Rule 3, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act Rules, 1965 [S1J-D0Q], 11 February 1965, Band A. "sub-section (1) of section 4 of the Act".
Not held (0)
none
Duties published under this section (1)
D10-WCB. Every transporter: Apply for registration to the Commissioner in Form B, fee five thousand rupees; seven days from the commencement of the Act, or from beginning the activity; Form B. Published by Department of Revenue, Ministry of Finance (synthetic record).