Section 28 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 in hindi
Whenever an offence punishable under this Act is committed, the taxable goods or any other article in respect of which the offence has been committed shall be liable to confiscation.
Summary
- When someone commits a crime that is punishable under this law, the goods and materials involved can be taken away by the government, which is known as being confiscated.
- This confiscation rule applies directly to any taxable goods, such as motor spirit or lubricants, linked to the crime.
- It also applies to any other article or physical object involved in or used to commit that crime.
Practical examples
FAQ
1. What does "confiscation" mean under this Act?
Confiscation means the official seizure and permanent taking of property or goods by the government because a law was broken.
2. Are only motor spirit and lubricants liable to be confiscated?
No, the law states that both the taxable goods, which include motor spirit, petrol, diesel, lubricants, or crude oil, and any other article in respect of which the offence has been committed can be confiscated.
3. Does a crime have to be committed for goods to be confiscated?
Yes, confiscation is only triggered whenever an offence punishable under this Act is committed in respect of those goods or articles.
Test yourself
Q1.Under Section 28 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is liable to confiscation when a punishable offence is committed?
Q2.Under Section 28 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following is a prerequisite for the confiscation of goods?
Q3.If a dealer is caught smuggling illegal lubricants in wooden crates under Section 28 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what can the authorities confiscate?
Q4.Does Section 28 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, allow the confiscation of non-taxable articles?