Section 17 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 — Payment of tax, etc
Bare section text
Official Legislative Text
- (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.
Educational Study Layer
Summary
- When a notice is served demanding a payment under this Act, the person has exactly thirty days to pay the sum.
- The thirty-day countdown starts on the date the notice is officially served to the person.
- If the person misses this deadline, the Commissioner has the power to impose an additional penalty.
- This late payment penalty can be up to fifty percent of the original sum demanded.
Practical examples
FAQ
1. How quickly do I have to pay a tax bill once I receive the notice?
You must pay any sum due within thirty days of the date the notice demanding payment is served on you.
2. What happens if I pay my tax bill a few days late?
If you fail to pay within thirty days, the Commissioner may impose a penalty on you, which can be up to fifty percent of the original amount demanded.
3. Who decides how much the late penalty will be?
The Commissioner decides the late penalty amount, up to the maximum limit of fifty percent of the sum demanded.
Practice Quiz
Q1.Under Section 17 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the payment deadline after a notice demanding a sum is served?
Q2.Under Section 17 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the maximum penalty the Commissioner can impose for failing to pay a demanded sum on time?
Q3.Under Section 17 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what specific event starts the clock for the thirty-day payment deadline?
Q4.Under Section 17 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, who has the authority to impose a penalty for late payment?