The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Act details
| Short title | The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 |
|---|---|
| Long title | An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur. |
| Act number | 55 of 1962 |
| Act year | 1962 |
| Enactment date | 13 Dec 1962 |
| Ministry | Ministry of Finance / Department of Revenue |
| Department | Department of Revenue |
| Jurisdiction | Central (Parliament of India) |
| Sections | 37 |
| Status | Not repealed |
| Last checked on India Code | 4 Nov 2026 |
| Source | India Code, Government of India |
Summary
Summary of Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Key Provisions
1. Definitions: - Includes definitions for key terms such as "Dealer", "Lubricant", "Motor Spirit", and "Taxable Goods".
2. Levy of Tax: - Taxable Goods: Motor Spirit, Lubricant, Diesel Oil, and Crude Oil.
• Tax Rates: Specified rates per litre, with a cap (e.g., Motor Spirit at 8 naye paise per litre).
• Exemptions: Includes sales outside the Union territory, import/export, and inter-State trade/commerce.
3. Registration & Authorities:
• Registration: Mandatory for dealers with separate registration for each business location.
• Taxing Authorities: Appointment of Commissioner of Taxes and assisting personnel.
4. Operational Provisions: - Returns & Assessment: Regular returns and assessment procedures for registered dealers.
• Cancellation of Registration: Grounds include ceasing business, non-compliance, or conviction.
Legislative history
Legislative History:
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
● Act Title - The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
● Act Number / Year - 55 of 1962
● Act ID (India Code) - 196255
● Presidential Assent Date - December 13, 1962
● Enforcement Date - December 13, 1962
● Nodal Ministry - Ministry of Finance
Precedent & Historical Rationale
● Establishment of Specific Fuel Taxation Framework - Enacted to consolidate and regulate the levy of a dedicated tax on the sale of motor spirit and lubricants within the Union Territory of Manipur, replacing indirect tax ambiguities with fixed statutory revenue rates.
● Regulation of Fuel Retailers and Revenue Recovery - Formulated to mandate the registration and licensing of motor fuel dealers, establish strict reporting standards for fuel movement, and empower administration officials with search, seizure, and tax recovery powers.
Parliamentary Trajectory & Enactment
● Formulation - Introduced by the Central Government to optimize revenue collection mechanisms and introduce uniform fiscal regulations across Union Territories.
● Parliamentary Passage - Debated and passed by both Houses of Parliament (Third Lok Sabha and Rajya Sabha) during the November–December 1962 winter session.
● Presidential Assent - Received Presidential Assent on December 13, 1962.
● Enforcement - Enforced on December 13, 1962.
Source - Official Record of Parliament, India Code, and Ministry of Finance.