Section 18, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-DFH]

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 18, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-DFH]. Machine: S1H-DFH.

18. Cognizance of offences.—(1) No court shall take cognizance of any offence punishable under this Act except upon a complaint in writing made by the Commissioner or by an officer authorised by it in this behalf. (2) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.

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)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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