The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 1 Short title, extent and commencement.
(1) This Act may be called the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962.
(2) It extends to the whole of the Union territory of Manipur.
(3) It shall come into force on such date as the Chief Commissioner may, by notification in the Official Gazette, appoint.
(2) It extends to the whole of the Union territory of Manipur.
(3) It shall come into force on such date as the Chief Commissioner may, by notification in the Official Gazette, appoint.
Section 2 Definitions.
In this Act, unless the context otherwise requires,--
(a) "Chief Commissioner" means the Chief Commissioner of Manipur;
(b) "Commissioner" means the Commissioner appointed under section 4;
(c) "crude oil" means petroleum in its natural state;
(d) "dealer" means any person who sells taxable goods manufactured, made or processed by him in, or brought by him into, the Union territory from any place outside that territory for the purpose of sale in that territory.
Explanation.--The manager or agent of a dealer who resides outside the Union territory and sells taxable goods brought by him into that territory from any place outside that territory, shall, in respect of such business, be a dealer for the purposes of this Act;
(e) "lubricant" means any form of oil or other lubricating substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of greases, mineral jellies, spindle oils, cutting oils and hydraulic brake fluids;
(f) "motor spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automative or stationary internal combustion engines, and includes petrol, diesel oil and other internal combustion oils but does not include kerosene, furnace oil, coal or charcoal;
(g) "person" includes a Department of Government and a Hindu Joint Family;
(h) "petrol" means dangerous petroleum as defined in the Petroleum Act, 1934 (30 of 1934);
(i) "prescribed" means prescribed by rules made under this Act;
(j) "sale" with all its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or any other valuable consideration;
(k) "taxable goods" means such goods as are specified in sub-section (1) of section 3;
(l) "Union territory" means the Union territory of Manipur.
(a) "Chief Commissioner" means the Chief Commissioner of Manipur;
(b) "Commissioner" means the Commissioner appointed under section 4;
(c) "crude oil" means petroleum in its natural state;
(d) "dealer" means any person who sells taxable goods manufactured, made or processed by him in, or brought by him into, the Union territory from any place outside that territory for the purpose of sale in that territory.
Explanation.--The manager or agent of a dealer who resides outside the Union territory and sells taxable goods brought by him into that territory from any place outside that territory, shall, in respect of such business, be a dealer for the purposes of this Act;
(e) "lubricant" means any form of oil or other lubricating substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of greases, mineral jellies, spindle oils, cutting oils and hydraulic brake fluids;
(f) "motor spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automative or stationary internal combustion engines, and includes petrol, diesel oil and other internal combustion oils but does not include kerosene, furnace oil, coal or charcoal;
(g) "person" includes a Department of Government and a Hindu Joint Family;
(h) "petrol" means dangerous petroleum as defined in the Petroleum Act, 1934 (30 of 1934);
(i) "prescribed" means prescribed by rules made under this Act;
(j) "sale" with all its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or any other valuable consideration;
(k) "taxable goods" means such goods as are specified in sub-section (1) of section 3;
(l) "Union territory" means the Union territory of Manipur.
Section 3 Levy of tax.
(1) There shall be levied and collected from every dealer a tax on all sales effected by him of the following goods at such rates as may be fixed by the Central Government, from time to time, by notification in the Official Gazette, not exceeding the rates specified below:--
(i) motor spirit (except diesel oil and internal combustion oils other than petrol). eight naye paise per litre.
(ii) lubricant. nine naye paise per litre.
(iii) diesel oil and internal combustion oils other than petrol. seven naye paise per litre.
(iv) crude oil. one naya paisa per litre.
(2) Every notification under sub-section (1) shall also be published in the Manipur Gazette.
(3) Nothing in sub-section (1) shall be deemed to render any dealer liable to tax on the sale of taxable goods where such sale takes place:--
(i) outside the Union territory;
(ii) in the course of the import into or export out of the territory of India; or
(iii) in the course of the inter-State trade or commerce as laid down in section 3 of the Central Sales Tax Act, 1956 (74 of 1956).
(4) For the purpose of sub-section (1), any shortage in excess of one per cent. of the quantities of each consignment of motor spirit received into stock by a dealer for sale shall, unless the contrary is proved, be presumed to be due to sale, and the tax shall be levied and collected from the dealer accordingly.
(i) motor spirit (except diesel oil and internal combustion oils other than petrol). eight naye paise per litre.
(ii) lubricant. nine naye paise per litre.
(iii) diesel oil and internal combustion oils other than petrol. seven naye paise per litre.
(iv) crude oil. one naya paisa per litre.
(2) Every notification under sub-section (1) shall also be published in the Manipur Gazette.
(3) Nothing in sub-section (1) shall be deemed to render any dealer liable to tax on the sale of taxable goods where such sale takes place:--
(i) outside the Union territory;
(ii) in the course of the import into or export out of the territory of India; or
(iii) in the course of the inter-State trade or commerce as laid down in section 3 of the Central Sales Tax Act, 1956 (74 of 1956).
(4) For the purpose of sub-section (1), any shortage in excess of one per cent. of the quantities of each consignment of motor spirit received into stock by a dealer for sale shall, unless the contrary is proved, be presumed to be due to sale, and the tax shall be levied and collected from the dealer accordingly.
Section 4 Taxing authorities.
(1) The Chief Commissioner may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as he thinks fit.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
Section 5 Registration of dealers.
(1) Every dealer shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to the Commissioner, and every such application shall contain such particulars and shall be accompanied by such fees as may be prescribed.
(2) Where a dealer has more than one place of business whether in the same town or village or in different towns or villages, he shall apply for registration and obtain a separate registration certificate in respect of each such place of business.
(3) If the Commissioner is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder, he shall register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods in which the dealer carries on business, and such other particulars as may be prescribed for the purposes of sub-section (1) of section 3.
(4) A certificate of registration granted under this section may either on the application of the dealer to whom it has been granted, or, where no such application has been made, after due notice to the dealer, be amended by the Commissioner if he is satisfied that by reason of the dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason, the certificate of registration granted to him requires to be amended.
(5) No dealer shall carry on business in taxable goods without, or otherwise than in accordance, with the terms of, a certificate of registration.
(2) Where a dealer has more than one place of business whether in the same town or village or in different towns or villages, he shall apply for registration and obtain a separate registration certificate in respect of each such place of business.
(3) If the Commissioner is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder, he shall register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods in which the dealer carries on business, and such other particulars as may be prescribed for the purposes of sub-section (1) of section 3.
(4) A certificate of registration granted under this section may either on the application of the dealer to whom it has been granted, or, where no such application has been made, after due notice to the dealer, be amended by the Commissioner if he is satisfied that by reason of the dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason, the certificate of registration granted to him requires to be amended.
(5) No dealer shall carry on business in taxable goods without, or otherwise than in accordance, with the terms of, a certificate of registration.
Section 6 Cancellation of registration certificate.
(1) The Commissioner may cancel any certificate of registration granted to a dealer, if--
(a) he has ceased to carry on business; or
(b) any tax payable under section 3 is not duly paid by him; or
(c) there is any breach of any of the provisions of this Act, the rules made thereunder or the conditions subject to which the registration certificate has been granted; or
(d) he has been convicted under the provisions of this Act:
Provided, that no order shall be passed--
(i) under clause (a) unless the dealer was served with a notice, or
(ii) under clause (b), clause (c) or clause (d), unless the dealer was given a reasonable opportunity of being heard:
Provided further, that such cancellation shall not absolve the dealer from his liability to pay tax and other dues under this Act, nor bar other action as may be taken against him under this Act.
(2) The dealer shall not be entitled to any compensation for any loss or damage directly or indirectly suffered by him by reason of cancellation of the certificate under sub-section (1).
(a) he has ceased to carry on business; or
(b) any tax payable under section 3 is not duly paid by him; or
(c) there is any breach of any of the provisions of this Act, the rules made thereunder or the conditions subject to which the registration certificate has been granted; or
(d) he has been convicted under the provisions of this Act:
Provided, that no order shall be passed--
(i) under clause (a) unless the dealer was served with a notice, or
(ii) under clause (b), clause (c) or clause (d), unless the dealer was given a reasonable opportunity of being heard:
Provided further, that such cancellation shall not absolve the dealer from his liability to pay tax and other dues under this Act, nor bar other action as may be taken against him under this Act.
(2) The dealer shall not be entitled to any compensation for any loss or damage directly or indirectly suffered by him by reason of cancellation of the certificate under sub-section (1).
Section 7 Returns.
Every person registered under this Act shall submit such return or returns at such intervals and to such authority as may be prescribed.
Section 8 Assessment.
(1) If the Commissioner is satisfied that a return furnished under section 7 in respect of any period is correct and complete, he shall, by an order in writing, assess the tax payable by the dealer on the basis of such return.
(2) If the Commissioner is not so satisfied he shall serve on the dealer a notice requiring him on the date, and at the hour and place specified therein, either to attend in person or to produce or cause to be produced any evidence on which he may rely in support of his return.
(3) On the day specified in the notice under sub-section (2) or as soon thereafter as may be, the Commissioner, after hearing such evidence as he may require, shall, by an order in writing, assess the tax payable by the dealer.
(4) If a dealer fails to make a return as required by section 7 or having made the return fails to comply with any of the terms of the notice under sub-section (2), the Commissioner shall, by order in writing assess to the best of his judgment the tax payable by the dealer:
Provided that before making assessment the Commissioner may allow the dealer such further time as he thinks fit to make the return or comply with the terms of the notice issued under sub-section (2).
(2) If the Commissioner is not so satisfied he shall serve on the dealer a notice requiring him on the date, and at the hour and place specified therein, either to attend in person or to produce or cause to be produced any evidence on which he may rely in support of his return.
(3) On the day specified in the notice under sub-section (2) or as soon thereafter as may be, the Commissioner, after hearing such evidence as he may require, shall, by an order in writing, assess the tax payable by the dealer.
(4) If a dealer fails to make a return as required by section 7 or having made the return fails to comply with any of the terms of the notice under sub-section (2), the Commissioner shall, by order in writing assess to the best of his judgment the tax payable by the dealer:
Provided that before making assessment the Commissioner may allow the dealer such further time as he thinks fit to make the return or comply with the terms of the notice issued under sub-section (2).
Section 9 Cancellation of assessment.
Where a dealer, in the case of an assessment completed under sub-section (4) of section 8 satisfies the Commissioner, within one month from the date of service of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by section 7 or that he had not been served with the notice under sub-section (2) of section 8 or that he had not had a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of section 8.
Section 10 Assessment and penalty in case of evasion by unregistered persons.
If on information or otherwise, the Commissioner is satisfied that any person while being liable to pay tax under this Act has failed to apply for registration and to pay the tax, he shall, after giving the person a reasonable opportunity of being heard, assess, to the best of his judgment, the amount of tax, if any, due from him and the Commissioner may also direct that, in addition to the amount so assessed, a sum not exceeding that amount shall be recovered from the defaulter by way of penalty.
Section 11 Assessment and penalty in case of evasion by registered persons.
If on information or otherwise, the Commissioner is satisfied that any person registered under this Act has not paid the amount of tax due from him or a part thereof for any period, he may proceed against such person in the manner laid down in section 10.
Section 12 Power to grant exemption from tax.
(1) If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions as may be specified in the notification, any class of dealers from the payment of the whole or any part of tax, in respect of any taxable goods.
(2) If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by special order in each case, exempt any dealer from the payment of tax under circumstances of exceptional nature to be stated in such order, in respect of any taxable goods.
(2) If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by special order in each case, exempt any dealer from the payment of tax under circumstances of exceptional nature to be stated in such order, in respect of any taxable goods.
Section 13 Penalties.
(1) If the Commissioner, in the course of any proceedings under this Act, is satisfied that any dealer--
(a) has, without reasonable cause, failed to furnish the return which he was required to furnish under section 7 or has, without reasonable cause, failed to furnish it within the time allowed and in the manner required, or
(b) has, without reasonable cause, failed to comply with a notice under sub-section (2) of section 8, or
(c) has concealed the particulars of his sales or deliberately furnished incorrect particulars of such sales, or
(d) has evaded the liability to pay tax,
the Commissioner may direct that such dealer shall, in addition to any tax payable by him, pay, by way of penalty,--
(i) in a case referred to in clause (a) or clause (b), a sum not exceeding one and a half times the tax;
(ii) in a case referred to in clause (c), a sum not exceeding one and a half times the amount of the tax which would have been avoided if the particulars of his sales had been accepted as correct;
(iii) in a case referred to in clause (d), a sum not exceeding one and a half times the amount of the tax sought to be evaded by him.
(2) No order under sub-section (1) shall be made unless the dealer was given a reasonable opportunity of being heard.
(a) has, without reasonable cause, failed to furnish the return which he was required to furnish under section 7 or has, without reasonable cause, failed to furnish it within the time allowed and in the manner required, or
(b) has, without reasonable cause, failed to comply with a notice under sub-section (2) of section 8, or
(c) has concealed the particulars of his sales or deliberately furnished incorrect particulars of such sales, or
(d) has evaded the liability to pay tax,
the Commissioner may direct that such dealer shall, in addition to any tax payable by him, pay, by way of penalty,--
(i) in a case referred to in clause (a) or clause (b), a sum not exceeding one and a half times the tax;
(ii) in a case referred to in clause (c), a sum not exceeding one and a half times the amount of the tax which would have been avoided if the particulars of his sales had been accepted as correct;
(iii) in a case referred to in clause (d), a sum not exceeding one and a half times the amount of the tax sought to be evaded by him.
(2) No order under sub-section (1) shall be made unless the dealer was given a reasonable opportunity of being heard.
Section 14 Appeal.
(1) Any dealer objecting to an order of assessment or penalty passed under this Act, may within thirty days from the date on which the order was served on him, appeal to the prescribed authority against such assessment or penalty:
Provided that the authority may admit the appeal after the expiration of thirty days, if such authority is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause, the appeal could not be filed within time.
(2) Any person desirous of appealing against an order of assessment or penalty passed under this Act shall, pending the appeal, deposit with the Commissioner the tax demanded or the penalty levied:
Provided that where in any particular case, the prescribed authority is of opinion that the deposit of tax demanded or penalty levied will cause undue hardship to the appellant, it may in its discretion dispense with such deposit either unconditionally or subject to such conditions as it may deem fit.
(3) Every appeal under sub-section (1) shall be presented in the prescribed form and shall be verified in the prescribed manner.
(4) The prescribed authority shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make or cause to be made, such further inquiry as it may deem necessary.
(5) In disposing of an appeal under sub-section (1), the prescribed authority may:--
(a) confirm, reduce, enhance or annul the assessment, or
(b) set aside the assessment and direct a fresh assessment after such inquiry as may be ordered, or
(c) confirm, reduce or annul the order imposing a penalty.
(6) Every order passed in appeal under this section shall, subject to the provisions of section 16, be final.
Provided that the authority may admit the appeal after the expiration of thirty days, if such authority is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause, the appeal could not be filed within time.
(2) Any person desirous of appealing against an order of assessment or penalty passed under this Act shall, pending the appeal, deposit with the Commissioner the tax demanded or the penalty levied:
Provided that where in any particular case, the prescribed authority is of opinion that the deposit of tax demanded or penalty levied will cause undue hardship to the appellant, it may in its discretion dispense with such deposit either unconditionally or subject to such conditions as it may deem fit.
(3) Every appeal under sub-section (1) shall be presented in the prescribed form and shall be verified in the prescribed manner.
(4) The prescribed authority shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make or cause to be made, such further inquiry as it may deem necessary.
(5) In disposing of an appeal under sub-section (1), the prescribed authority may:--
(a) confirm, reduce, enhance or annul the assessment, or
(b) set aside the assessment and direct a fresh assessment after such inquiry as may be ordered, or
(c) confirm, reduce or annul the order imposing a penalty.
(6) Every order passed in appeal under this section shall, subject to the provisions of section 16, be final.
Section 15 Powers of revision of Commissioner.
The Commissioner may, of his own motion or on application, call for and examine the records of any proceedings under this Act before any person appointed under section 4 to assist the Commissioner and revise after such inquiry as he may deem necessary any order passed in such proceedings:
Provided that no order prejudicial to a dealer shall be passed 1[under this section] without giving him a reasonable opportunity of being heard:
Provided further that the Commissioner shall not revise any order under this section in any case--
(a) where an appeal against the order lies to the prescribed authority, the time within which such appeal can be made has not expired or the dealer has not waived his right to appeal to the prescribed authority;
(b) where the order is the subject of an appeal before the prescribed authority;
(c) where the application is made by an aggrieved dealer for such revision unless the application is made within ninety days from the date on which the order was served on the applicant;
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order was made more than two years previously.
Provided that no order prejudicial to a dealer shall be passed 1[under this section] without giving him a reasonable opportunity of being heard:
Provided further that the Commissioner shall not revise any order under this section in any case--
(a) where an appeal against the order lies to the prescribed authority, the time within which such appeal can be made has not expired or the dealer has not waived his right to appeal to the prescribed authority;
(b) where the order is the subject of an appeal before the prescribed authority;
(c) where the application is made by an aggrieved dealer for such revision unless the application is made within ninety days from the date on which the order was served on the applicant;
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order was made more than two years previously.
1. Subs. by Act 52 of 1964, s. 2 and the First Schedule, for "under this sub-section" (w.e.f. 29-12-1964).
Section 16 Revision by the Chief Commissioner.
(1) The Chief Commissioner may, on the application of a dealer aggrieved by any order passed under section 14 or section 15, annul or modify such order:
Provided that no order enhancing any tax or penalty shall be passed under this section.
(2) An application under sub-section (1) shall be made within ninety days from the date on which the order was served on the applicant:
Provided that the Chief Commissioner may admit the application after the expiration of ninety days if he is satisfied that for reasons beyond the control of the applicant or for any other sufficient cause, the application could not be filed within time.
Provided that no order enhancing any tax or penalty shall be passed under this section.
(2) An application under sub-section (1) shall be made within ninety days from the date on which the order was served on the applicant:
Provided that the Chief Commissioner may admit the application after the expiration of ninety days if he is satisfied that for reasons beyond the control of the applicant or for any other sufficient cause, the application could not be filed within time.
Section 17 Payment of tax, etc.
(1) Any sum due under this Act shall be payable within thirty days of the date of service of the notice demanding the same.
(2) If any person fails to pay the sum due within the time specified in sub-section (1), the Commissioner may impose a penalty not exceeding fifty per cent. of the sum demanded from him.
(2) If any person fails to pay the sum due within the time specified in sub-section (1), the Commissioner may impose a penalty not exceeding fifty per cent. of the sum demanded from him.
Section 18 Recoveries.
Any sum due under this Act shall be recoverable as an arrear of land revenue.
Section 19 Refunds.
The Commissioner shall, in the prescribed manner, refund to a dealer any sum paid by such dealer in excess of the sum due from him under this Act, either by cash payment or at the discretion of the Commissioner by set off against any other sum due from him.
Section 20 Maintenance of accounts.
Every registered dealer on whom a notice has been served to furnish return under the provisions of this Act, shall keep a true account of taxable goods produced, made or processed by him or brought by him into the Union territory from any place outside that territory for the purpose of sale in that territory, and of sales.