Section 9 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 in hindi
Cancellation of assessment.
Where a dealer, in the case of an assessment completed under sub-section (4) of section 8 satisfies the Commissioner, within one month from the date of service of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by section 7 or that he had not been served with the notice under sub-section (2) of section 8 or that he had not had a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of section 8.
Summary
- A dealer can request to cancel a best-judgment assessment if they had a good reason for missing deadlines.
- This request must be made within one month from receiving the notice of demand.
- Valid reasons include not receiving the notice or being prevented by sufficient cause from complying.
- If satisfied, the Commissioner cancels the old assessment and makes a fresh one.
Practical examples
FAQ
1. How long do I have to ask for a cancellation?
You must apply within one month from the date of service of a notice of demand.
2. What is a valid reason for cancellation?
Valid reasons include being prevented by sufficient cause from making a return or not being served with the notice.
3. What happens after the assessment is cancelled?
The Commissioner shall cancel the assessment and make a fresh assessment.
Test yourself
Q1.Under Section 9 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the time limit for a dealer to satisfy the Commissioner to cancel an assessment?
Q2.Under Section 9 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following is a valid ground for cancelling an assessment?
Q3.Under Section 9 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what action does the Commissioner take if satisfied with the dealer's reasons for non-compliance?
Q4.Under Section 9 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how do the requirements of Section 7 and Section 8 limit a dealer's ability to get an assessment cancelled?