Section 22 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Power for entry, inspection, search and seizure.
The Commissioner may--
- (a)inspect at all reasonable time all accounts and vouchers relating to the stock, purchases, sales and deliveries of taxable goods kept by manufacturers, and dealers and the stock of taxable goods with them;
- (b)enter and search, at any time, by day or by night any building, vessel, vehicle or place in which he has reason to believe that any taxable goods liable to confiscation under this Act are kept or concealed;
- (c)seize any taxable goods or any other article which he has reason to believe is liable to confiscation under this Act.
Summary
- The Commissioner can inspect accounts, vouchers, and stock of taxable goods kept by manufacturers and dealers at all reasonable times.
- The Commissioner can enter and search any building, vessel, vehicle, or place at any time of day or night.
- A search is allowed if the Commissioner has reason to believe that taxable goods liable to confiscation are kept or concealed there.
- The Commissioner can seize any taxable goods or other articles they have reason to believe are liable to confiscation.
Practical examples
FAQ
1. When can the Commissioner inspect my regular business accounts and stock?
At all reasonable times.
2. Can the Commissioner search my warehouse at night?
Yes, the Commissioner can enter and search any place by day or by night if there is reason to believe goods liable to confiscation are kept or concealed there.
3. Can the Commissioner take my goods away during a search?
Yes, they can seize taxable goods or other articles if they have reason to believe they are liable to confiscation.
Test yourself
Q1.Under Section 22 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, when is the Commissioner permitted to inspect the accounts, vouchers, and stock of a dealer?
Q2.Under Section 22 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, under what conditions can the Commissioner enter and search a vehicle at night?
Q3.Under Section 22 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what action can the Commissioner take upon finding taxable goods they believe are liable to confiscation?
Q4.Under Section 22 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following places can the Commissioner enter and search if they suspect concealed goods liable to confiscation?
Q5.Under Section 22 and Section 28 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what makes a taxable good "liable to confiscation" so that the Commissioner can seize it?