Section 11 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
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.
Summary
- If a registered person does not pay their full tax for any period, the Commissioner can take action against them.
- The Commissioner proceeds against this registered person in the manner laid down for unregistered persons.
- This applies whether the entire tax amount or just a part of it is left unpaid.
Practical examples
FAQ
1. What happens if a registered dealer does not pay their tax?
The Commissioner will proceed against them in the same manner laid down for unregistered persons.
2. Does this apply if only a part of the tax is unpaid?
Yes, it applies if the tax or a part thereof is not paid.
Test yourself
Q1.Under Section 11 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following situations triggers this provision?
Q2.Under Section 11 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what condition must be met for the Commissioner to initiate action?
Q3.Because Section 11 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 directs the Commissioner to proceed in the manner laid down in Section 10, what penalty limit applies to a registered evader?
Q4.Under Section 11 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, because the Commissioner must proceed in the manner laid down in Section 10, what specific opportunity must be given to a registered person who failed to pay tax?