State Act
11
Section 11. Assessment and penalty in case of evasion by registered persons.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
In forceManipur (State Act)
11. Assessment and penalty in case of evasion by registered persons. If on information or otherwise, the Commissioner is satisfied that any person registered under this Act has not paid the amount of tax due from him or a part thereof for any period, he may proceed against such person in the manner laid down in section 10.