Section 7, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-D47]
As at 7 September 2026. In force from 5 October 1962.
7. Maintenance of records and furnishing of returns.—(1) Every manufacturer shall maintain such records and registers relating to the manufacture of excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every manufacturer shall furnish to the Commissioner a return in Form B within seven days from the end of every financial year, and such other information as the Commissioner may, by order in writing, require.
Defined terms in this text (2)
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.
manufacture: Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1HCZG] (In this Act, unless the context otherwise requires,—): "manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared
manufacture: 36 more definitions.
Made under this section, or naming it (1)
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], 3 March 1973, in force. The text contains "section 7 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962)".
Cited by (3)
Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-CZG], 5 October 1962, Band A. "section 7".
Section 20, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-DH8], 5 October 1962, Band A. "section 7".
Rule 6, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act Rules, 1965 [S1J-D3H], 11 February 1965, Band A. "sub-section (2) of section 7 of the Act".
Not held (0)
none
Duties published under this section (1)
D10-WEF. Every manufacturer: Maintain records and registers of the manufacture of excisable articles; preserve for five years; furnish the annual return in Form B; seven days from the end of every financial year; Form B. Published by Department of Revenue, Ministry of Finance (synthetic record).