Section 21 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Powers to order production of accounts, etc.
Subject to such conditions and restrictions as may be prescribed, the Commissioner may, for the purposes of this Act, require any dealer to produce before him any accounts, registers, vouchers or other documents relating to the production, making, processing, purchase or sale of taxable goods or matters connected therewith.
Summary
- The Commissioner has the power to order dealers to produce business documents.
- These documents can include accounts, registers, vouchers, or other relevant records.
- The documents must relate to the production, making, processing, purchase, or sale of taxable goods.
- This power is not absolute, it is subject to prescribed conditions and restrictions.
Practical examples
FAQ
1. What kind of documents can the Commissioner ask a dealer to provide?
Accounts, registers, vouchers, or other documents related to the purchase, sale, or production of taxable goods.
2. Can the Commissioner ask for documents not related to the business?
No, the request must relate specifically to the production, making, processing, purchase, or sale of taxable goods, or matters connected to them.
3. Are there any limits on the Commissioner's power to demand these documents?
Yes, the power is subject to conditions and restrictions that may be prescribed by the rules.
Test yourself
Q1.Under Section 21 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, who is authorised to require a dealer to produce accounts and registers?
Q2.Under Section 21 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what types of documents can be requested from a dealer?
Q3.Under Section 21 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, is the power to order the production of documents absolute and unlimited?
Q4.Under Section 21 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following activities must the requested documents relate to?