Section 18 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Recoveries.
Any sum due under this Act shall be recoverable as an arrear of land revenue.
Summary
- Any money owed under this Act can be legally recovered by the government using the same methods used to collect unpaid land revenue.
- This applies broadly to "any sum due", meaning it covers taxes, penalties, and any other financial obligations created by the Act.
- By treating the debt as an arrear of land revenue, the government can use strong, established debt collection procedures against the defaulter.
Practical examples
FAQ
1. What does it mean that a tax is recovered as an "arrear of land revenue"?
It means the government can use strict and fast collection methods, often including seizing property or bank accounts, without having to go through a lengthy civil court trial first.
2. Do I have to own land for the government to use this rule against me?
No. "Arrear of land revenue" is just the legal term for the collection procedure. They can seize other types of assets using these procedural powers, even if you do not own real estate.
Test yourself
Q1.Under Section 18 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how is an unpaid sum legally collected?
Q2.Under Section 18 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following financial obligations can be recovered as an arrear of land revenue?
Q3.A dealer fails to pay an assessed penalty under The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962. Under Section 18, what must happen before the government can recover the amount as an arrear of land revenue?
Q4.If a dealer owes unpaid taxes under The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the practical effect of Section 18 stating the sum is recoverable as an arrear of land revenue?