Section 3(4) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(4)For the purpose of sub-section (1), any shortage in excess of one per cent. of the quantities of each consignment of motor spirit received into stock by a dealer for sale shall, unless the contrary is proved, be presumed to be due to sale, and the tax shall be levied and collected from the dealer accordingly.
