Section 52(2) in Manipur Value Added Tax Act, 2004
(2)Where any dealer or person has purchased any goods under a declaration or certificate given by him under any notification issued under this section and -(a)any of the conditions subject to which such exemption was granted, or(b)any of the recitals or the conditions of the declaration or certificate, are not complied with for any reason whatsoever, then without prejudice to the other provisions of this Act, such dealer or person shall be liable to pay tax on the sale price of the goods at the rate set out against each of such goods in the Schedule notwithstanding that such dealer or person was not liable to pay tax under any otherprovisions of this Act and accordingly the dealer or the person who has become liable to pay tax under this sub-section shall file a return in the prescribed form to the prescribed authority within a prescribed time and shall include the sale price of such turnover in his return, and pay the tax in the prescribed manner. The tax due from any such dealer or person shall be assessed and recovered as if the person or dealer is a dealer liable to be proceeded against under the provisions of this Act.
