Section 12 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
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.
Summary
- The Chief Commissioner can exempt dealers from paying the tax if it is necessary in the public interest.
- A general exemption for a class of dealers requires a notification in the Official Gazette.
- An individual exemption for a specific dealer requires a special order stating the exceptional circumstances.
- Exemptions can cover the whole tax or just a part of it, and they can include specific conditions.
Practical examples
FAQ
1. Who has the power to grant exemptions?
The Chief Commissioner.
2. Can a single dealer get an exemption?
Yes, by a special order under circumstances of an exceptional nature.
3. Where are general exemptions announced?
They are published by notification in the Official Gazette.
Test yourself
Q1.Under Section 12 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, who has the power to grant an exemption from tax?
Q2.Under Section 12 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how is a general exemption for a class of dealers granted?
Q3.Under Section 12 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what must be stated in a special order exempting an individual dealer?
Q4.Under Section 12 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the primary condition that must satisfy the Chief Commissioner before granting any exemption?