INDIA CODE

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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.

In Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [A10-HZ2]. This text from 5 October 1962. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 5, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-D2B]. Machine: S1H-D2B.

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

Section 5, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-D2B]