Section 5, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-D2B]
As at 7 September 2026. In force from 5 October 1962.
5. Prohibition of the possession of excisable articles without licence.—No person shall undertake the possession of excisable articles except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the possession of excisable articles undertaken by or on behalf of the Central Government or a State Government.
Defined terms in this text (1)
licence: Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1HCZG] (In this Act, unless the context otherwise requires,—): "licence" means a licence granted under section 7
licence: 17 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Section 15, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-DCQ], 5 October 1962, Band A. "section 5".
Not held (0)
none
Duties published under this section (0)
none