Section 13(1)(d) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

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State of Manipur - Subsection

Section 13(1)(d) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

(d)has evaded the liability to pay tax, the Commissioner may direct that such dealer shall, in addition to any tax payable by him, pay, by way of penalty,-

(i)in a case referred to in clause (a) or clause (b), a sum not exceeding one and a half times the tax;

(ii)in a case referred to in clause (c), a sum not exceeding one and a half times the amount of the tax which would have been avoided if the particulars of his sales had been accepted as correct;

(iii)in a case referred to in clause (d), a sum not exceeding one and a half times the amount of the tax sought to be evaded by him.

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State of Manipur - Subsection

Section 13(1)(d) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962