The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

(1) This Act may be called the Manipur (Sales of MotorSpirit 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 theOfficial Gazette, appoint.

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 himin, or brought by him into, the Union territory from any place outside that territory for the purpose ofsale in that territory. Explanation.--The manager or agent of a dealer who resides outside the Union territory and sellstaxable goods brought by him into that territory from any place outside that territory, shall, in respectof 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 lubricatingthe internal machinery or the external parts and fittings of motor vehicles, stationary internalcombustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and othermachinery and shall include all forms of greases, mineral jellies, spindle oils, cutting oils andhydraulic brake fluids; (f) "motor spirit" means any substance which by itself or in admixture with other substances isordinarily used directly or indirectly to provide reasonably efficient fuel for automative or stationaryinternal combustion engines, and includes petrol, diesel oil and other internal combustion oils butdoes 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 ofproperty in goods by one person to another for cash or deferred payment or any other valuableconsideration; (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.

(1) There shall be levied and collected from every dealer a tax on all sales effectedby him of the following goods at such rates as may be fixed by the Central Government, from time totime, by notification in the Official Gazette, not exceeding the rates specified below:-- (i) motor spirit (except diesel oil and internal combustion oils otherthan 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 taxablegoods 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 theCentral 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 eachconsignment of motor spirit received into stock by a dealer for sale shall, unless the contrary is proved, bepresumed to be due to sale, and the tax shall be levied and collected from the dealer accordingly.

(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, andperform such duties as may be required, by or under this Act.

(1) Every dealer shall, within such time as may be prescribed for thepurpose, make an application for registration under this Act to the Commissioner, and every suchapplication 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 indifferent towns or villages, he shall apply for registration and obtain a separate registration certificate inrespect of each such place of business. (3) If the Commissioner is satisfied that the application is in conformity with the provisions of thisAct and the rules made thereunder, he shall register the applicant and grant him a certificate ofregistration in the prescribed form which shall specify the class or classes of goods in which the dealercarries on business, and such other particulars as may be prescribed for the purposes of sub-section (1) ofsection 3. (4) A certificate of registration granted under this section may either on the application of the dealerto 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 anyother 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, withthe terms of, a certificate of registration.