Section 17 in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
17. Payment of tax, etc.-
(1)Any sum due under this Act shall be payable within thirty days of the date of service of the notice demanding the same.(2)If any person fails to pay the sum due within the time specified in sub-section (1), the Commissioner may impose a penalty not exceeding fifty per cent. of the sum demanded from him.
