Section 12(1) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(1)If the Chief Commissioner is satisfied that it is necessary in the public interest so to do, he may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions as may be specified in the notification, any class of dealers from the payment of the whole or any part of tax, in respect of any taxable goods.
