Section 14, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-DBS]
As at 7 September 2026. In force from 5 October 1962.
14. Maintenance of records and furnishing of returns.—(1) Every transporter shall maintain such records and registers relating to the transport of excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every transporter shall furnish to the Commissioner a return in Form C within sixty 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 (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 (0)
none
Cited by (1)
Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act (Amendment) Act, 1986 [S1T-VTY], 8 September 1986, Band A. "section 14 of the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962)".
Not held (0)
none
Duties published under this section (0)
none