Section 23(j) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(j)demands or charges from any purchaser sales-tax as such at a rate higher than that payable under this Act; shall be punishable with imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.
