Section 2 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Definitions.
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 him in, or brought by him into, the Union territory from any place outside that territory for the purpose of sale in that territory. Explanation.--The manager or agent of a dealer who resides outside the Union territory and sells taxable goods brought by him into that territory from any place outside that territory, shall, in respect of 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 lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of greases, mineral jellies, spindle oils, cutting oils and hydraulic brake fluids;
- (f)"motor spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automative or stationary internal combustion engines, and includes petrol, diesel oil and other internal combustion oils but does 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 of property in goods by one person to another for cash or deferred payment or any other valuable consideration;
- (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.
Summary
- A dealer is someone who sells taxable goods in Manipur that they either made themselves or brought in from outside the territory.
- A manager or agent living outside Manipur who brings taxable goods into the territory to sell is also legally considered a dealer.
- Motor spirit includes petrol and diesel oil used as fuel for engines, but it strictly excludes kerosene, furnace oil, coal, and charcoal.
- A person under this law is not just a human individual, as the definition also includes government departments and Hindu Joint Families.
- A sale involves transferring the property in goods to someone else for cash, delayed payment, or other valuable consideration.
Practical examples
FAQ
1. Are government offices exempt from being treated as a person under this law?
No, the definition of person specifically includes a Department of Government.
2. If a customer buys fuel but agrees to pay for it next month, does it still count as a sale?
Yes, a sale includes transfers made for deferred payment.
3. Does kerosene count as motor spirit if someone uses it in a machine?
No, kerosene is explicitly excluded from the definition of motor spirit.
Test yourself
Q1.Under Section 2 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following substances is expressly excluded from the definition of motor spirit?
Q2.Under Section 2 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how does the Act treat an agent who lives outside Manipur but brings taxable goods into the territory to sell?
Q3.Under Section 2 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how does the definition of Commissioner connect to Section 4 of the Act?
Q4.Under Section 2 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how are taxable goods defined in relation to Section 3?