THE MANIPUR (SALES OF MOTOR SPIRIT AND LUBRICANTS)  

TAXATION ACT, 1962                                                                                                                                        

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ARRANGEMENT OF SECTIONS                                                                                                            

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SECTIONS 

1. Short title, extent and commencement. 
2. Definitions. 
3. Levy of tax. 
4. Taxing authorities. 
5. Registration of dealers. 

6. Cancellation of registration certificate. 
7. Returns. 
8. Assessment. 

9. Cancellation of assessment. 

10. Assessment and penalty in case of evasion by unregistered persons. 
11. Assessment and penalty in case of evasion by registered persons. 
12. Power to grant exemption from tax. 
13. Penalties. 
14. Appeal. 

15. Powers of revision of Commissioner. 

16. Revision by the Chief Commissioner. 

17. Payment of tax, etc. 
18. Recoveries. 
19. Refunds. 

20. Maintenance of accounts. 

21. Powers to order production of accounts, etc. 

22. Power for entry, inspection, search and seizure. 

23. Offences and penalties. 

24. False statement in declaration. 

25. Search and seizure how made. 

26. Power of investigation. 

27. Punishment for vexatious search, etc. 

28. Things liable to confiscation. 

29. Power to compound offences. 

30. Cognizance of offence. 

31. Protection of persons acting in good faith and limitation of suits and proceedings. 
32. Delegation of Commissioner’s powers. 
33. Computation of the period of limitation. 
34. Information to be furnished regarding change of business. 
35. Services of order, notices, etc. 
36. Power to make rules. 
37. Repeal of Assam Act 4 of 1939 as extended to Manipur. 

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THE MANIPUR (SALES OF MOTOR SPIRIT AND LUBRICANTS)  
TAXATION ACT, 1962 

ACT NO. 55 OF 1962 

[13th December, 1962.] 

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. 

BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:— 

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. 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. 

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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 

eight naye paise per litre. 

than petrol). 

(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. 

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. 

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. 

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 

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(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). 

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. 

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). 

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. 

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. 

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. 

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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. 

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. 

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 

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(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. 

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. 

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. 

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. 

18. Recoveries.—Any sum due under this Act shall be recoverable as an arrear of land revenue. 

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. 

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. 

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. 

1. Subs. by Act 52 of 1964, s. 2 and the First Schedule, for “under this sub-section” (w.e.f. 29-12-1964). 

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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. 

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. 

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. 

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. 

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. 

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 

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(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. 

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. 

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. 

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. 

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. 

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. 

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. 

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. 

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. 

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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. 

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. 

9 

 
