Section 19 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 in hindi
The Commissioner shall, in the prescribed manner, refund to a dealer any sum paid by such dealer in excess of the sum due from him under this Act, either by cash payment or at the discretion of the Commissioner by set off against any other sum due from him.
Summary
- The Commissioner must refund any excess tax amount paid by a dealer.
- The refund must be processed in a prescribed manner.
- The Commissioner can choose to pay the refund in cash.
- Alternatively, the Commissioner can choose to use the excess amount to pay off any other debt the dealer owes under this law.
Practical examples
FAQ
1. Who is responsible for issuing the refund?
The Commissioner.
2. Can a dealer force the Commissioner to give a cash refund?
No, the Commissioner has the discretion to set off the refund against other amounts the dealer owes instead of giving cash.
3. What exactly qualifies for a refund?
Any sum paid by a dealer that is in excess of the sum actually due from them under the law.
Test yourself
Q1.Under Section 19 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how must the Commissioner handle an overpayment of tax by a dealer?
Q2.Under Section 19 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, who has the final authority to decide whether an excess payment is refunded in cash or used to offset another debt?
Q3.Under Section 19 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, if a dealer has no other outstanding debts under the law, what happens to their excess payment?
Q4.Under Section 19 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following is a valid method for the Commissioner to issue a refund?