The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 21 Powers to order production of accounts, etc.
Subject to such conditions and restrictions as may be prescribed, the Commissioner may, for the purposes of this Act, require any dealer to produce before him any accounts, registers, vouchers or other documents relating to the production, making, processing, purchase or sale of taxable goods or matters connected therewith.
Section 22 Power for entry, inspection, search and seizure.
The Commissioner may--
(a) inspect at all reasonable time all accounts and vouchers relating to the stock, purchases, sales and deliveries of taxable goods kept by manufacturers, and dealers and the stock of taxable goods with them;
(b) enter and search, at any time, by day or by night any building, vessel, vehicle or place in which he has reason to believe that any taxable goods liable to confiscation under this Act are kept or concealed;
(c) seize any taxable goods or any other article which he has reason to believe is liable to confiscation under this Act.
(a) inspect at all reasonable time all accounts and vouchers relating to the stock, purchases, sales and deliveries of taxable goods kept by manufacturers, and dealers and the stock of taxable goods with them;
(b) enter and search, at any time, by day or by night any building, vessel, vehicle or place in which he has reason to believe that any taxable goods liable to confiscation under this Act are kept or concealed;
(c) seize any taxable goods or any other article which he has reason to believe is liable to confiscation under this Act.
Section 23 Offences and penalties.
Whoever--
(a) carries on business as a dealer and acts in contravention of any of the provisions of this Act; or
(b) fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act, or submits false return; or
(c) fails, when required by or under the provisions of this Act, to keep accounts or records of sales; or
(d) fails, when required by or under the provisions of this Act, to produce any accounts, evidence or documents or to furnish any information; or
(e) fails or neglects to comply with any requirement under the provisions of this Act; or
(f) knowingly produces false accounts, registers or documents, or knowingly furnishes incorrect information; or
(g) fraudulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or
(h) fails to pay within the time allowed any tax or penalty due from him; or
(i) prevents or obstructs inspection or entry by any officer acting under the provisions of this Act; or
(j) demands or charges from any purchaser sales-tax as such at a rate higher than that payable under this Act;
shall be punishable with imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.
(a) carries on business as a dealer and acts in contravention of any of the provisions of this Act; or
(b) fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act, or submits false return; or
(c) fails, when required by or under the provisions of this Act, to keep accounts or records of sales; or
(d) fails, when required by or under the provisions of this Act, to produce any accounts, evidence or documents or to furnish any information; or
(e) fails or neglects to comply with any requirement under the provisions of this Act; or
(f) knowingly produces false accounts, registers or documents, or knowingly furnishes incorrect information; or
(g) fraudulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or
(h) fails to pay within the time allowed any tax or penalty due from him; or
(i) prevents or obstructs inspection or entry by any officer acting under the provisions of this Act; or
(j) demands or charges from any purchaser sales-tax as such at a rate higher than that payable under this Act;
shall be punishable with imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.
Section 24 False statement in declaration.
Whoever makes a statement in a verification or declaration in connection with any proceedings under this Act which is false and which he either knows or believes to be false or does not believe to be true, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both.
Section 25 Search and seizure how made.
The provisions of the Code of Criminal Procedure, 1898 (5 of 1898), shall apply to any search or seizure made under this Act.
Section 26 Power of investigation.
(1) Every officer, not below such rank as may be prescribed, shall within the area for which he is appointed, have power to investigate all offences punishable under this Act.
(2) Every such officer shall in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898 (5 of 1898), upon an officer in charge of a police station for the investigation of a cognizable offence.
(2) Every such officer shall in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898 (5 of 1898), upon an officer in charge of a police station for the investigation of a cognizable offence.
Section 27 Punishment for vexatious search, etc.
Any officer or person exercising powers under this Act, who--
(a) without reasonable ground of suspicion, enters or searches, or causes to be entered or searched, any building, vessel, vehicle or place; or
(b) vexatiously or unnecessarily seizes the property of any person on the pretence of seizing or searching for anything liable to confiscation under this Act; or
(c) vexatiously and unnecessarily detains or searches any person;
shall be punishable with fine which may extend to five hundred rupees.
(a) without reasonable ground of suspicion, enters or searches, or causes to be entered or searched, any building, vessel, vehicle or place; or
(b) vexatiously or unnecessarily seizes the property of any person on the pretence of seizing or searching for anything liable to confiscation under this Act; or
(c) vexatiously and unnecessarily detains or searches any person;
shall be punishable with fine which may extend to five hundred rupees.
Section 28 Things liable to confiscation.
Whenever an offence punishable under this Act is committed, the taxable goods or any other article in respect of which the offence has been committed shall be liable to confiscation.
Section 29 Power to compound offences.
(1) Subject to such conditions as may be prescribed, the Commissioner may, either before or after the institution of criminal proceedings under this Act, accept from the person who has committed or is reasonably suspected of having committed an offence under this Act or the rules made thereunder, by way of composition of such offence--
(a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater, and
(b) in any other case a sum of money not exceeding one thousand rupees in addition to the tax recoverable,
(2) On the payment of such sum of money and the tax, if any, payable under section 3 to the Commissioner, such person shall be discharged, the property seized, if any, shall be released and no further proceedings shall be taken against such person or property in respect of such offence.
(a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater, and
(b) in any other case a sum of money not exceeding one thousand rupees in addition to the tax recoverable,
(2) On the payment of such sum of money and the tax, if any, payable under section 3 to the Commissioner, such person shall be discharged, the property seized, if any, shall be released and no further proceedings shall be taken against such person or property in respect of such offence.
Section 30 Cognizance of offence.
No court shall take cognizance of any offence under this Act, or under the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the first class shall try any such offence.
Section 31 Protection of persons acting in good faith and limitation of suits and proceedings.
(1) No suit, prosecution or other legal proceedings shall be instituted against any officer of the Government for anything done or intended to be done in good faith under this Act or the rules made thereunder.
(2) No suit shall be instituted against the Government and no suit, prosecution or other proceeding shall be instituted against any officer of the Government in respect of anything done or intended to be done, under this Act unless the suit, prosecution or other proceeding is instituted within four months from the date of the act complained of.
(2) No suit shall be instituted against the Government and no suit, prosecution or other proceeding shall be instituted against any officer of the Government in respect of anything done or intended to be done, under this Act unless the suit, prosecution or other proceeding is instituted within four months from the date of the act complained of.
Section 32 Delegation of Commissioner’s powers.
Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by notification in the Official Gazette, delegate any of his powers under this Act to any person appointed under section 4 to assist him
Section 33 Computation of the period of limitation.
In computing the period of limitation prescribed for an appeal or revision, the day on which the order complained of was served and the time requisite for obtaining a certified copy of such order, shall be excluded.
Section 34 Information to be furnished regarding change of business.
If any dealer--
(a) sells or otherwise disposes of his business or any part of his business or any place of business or effects or comes to know of any other change in the ownership of the business, or
(b) discontinues his business or changes his place of business or opens a new place of business, or
(c) changes the name or nature of his business,
he shall within the prescribed time inform the Commissioner accordingly, and if any such dealer dies, his legal representative shall in like manner inform the Commissioner.
(a) sells or otherwise disposes of his business or any part of his business or any place of business or effects or comes to know of any other change in the ownership of the business, or
(b) discontinues his business or changes his place of business or opens a new place of business, or
(c) changes the name or nature of his business,
he shall within the prescribed time inform the Commissioner accordingly, and if any such dealer dies, his legal representative shall in like manner inform the Commissioner.
Section 35 Services of order, notices, etc.
Any order passed or notice issued under this Act, shall be served--
(a) by tendering the order or notice or sending it by registered post to the dealer for whom it is intended or to his agent; or
(b) if the order or notice cannot be served in the manner provided in clause (a), by affixing it on the outer door or some other conspicuous part of the last known premises of the dealer.
(a) by tendering the order or notice or sending it by registered post to the dealer for whom it is intended or to his agent; or
(b) if the order or notice cannot be served in the manner provided in clause (a), by affixing it on the outer door or some other conspicuous part of the last known premises of the dealer.
Section 36 Power to make rules.
(1) The Chief Commissioner may, subject to the condition of previous publication, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for--
(a) all matters expressly required or allowed by this Act to be prescribed;
(b) the recovery of the tax leviable under this Act;
(c) the circumstances and the manner in and the conditions under which refunds may be made and for the cancellation of erroneous refunds;
(d) the maintenance of records and books and the submission of returns and the form of such records, books and returns;
(e) the authority to which appeals against any order under this Act may be preferred and the fees to be charged in connection therewith;
(f) applications for revisions under this Act and the fees to be charged in connection therewith;
(g) the issue of notices under this Act;
(h) the fees, if any, for certificates granted under this Act.
(3) Rules made under this Act may provide that a breach of any of them shall be punishable with fine not exceeding one thousand rupees or with imprisonment not exceeding three months or with both, and when the offence is a continuing offence, with a daily fine which may extend to one hundred rupees for every day during which the offence continues.
(4) Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
(2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for--
(a) all matters expressly required or allowed by this Act to be prescribed;
(b) the recovery of the tax leviable under this Act;
(c) the circumstances and the manner in and the conditions under which refunds may be made and for the cancellation of erroneous refunds;
(d) the maintenance of records and books and the submission of returns and the form of such records, books and returns;
(e) the authority to which appeals against any order under this Act may be preferred and the fees to be charged in connection therewith;
(f) applications for revisions under this Act and the fees to be charged in connection therewith;
(g) the issue of notices under this Act;
(h) the fees, if any, for certificates granted under this Act.
(3) Rules made under this Act may provide that a breach of any of them shall be punishable with fine not exceeding one thousand rupees or with imprisonment not exceeding three months or with both, and when the offence is a continuing offence, with a daily fine which may extend to one hundred rupees for every day during which the offence continues.
(4) Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Section 37 Repeal of Assam Act 4 of 1939 as extended to Manipur.
The Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939, as extended to Manipur shall stand repealed:
Provided that such repeal shall not affect--
(a) the previous operation of the said Act or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid:
Provided further that anything done or any action taken (including any appointment or delegation made, notification, instruction or direction issued, certificate of registration granted) under the Act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act.
Provided that such repeal shall not affect--
(a) the previous operation of the said Act or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid:
Provided further that anything done or any action taken (including any appointment or delegation made, notification, instruction or direction issued, certificate of registration granted) under the Act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act.