Section 6(1)(d) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(d)he has been convicted under the provisions of this Act: Provided, that no order shall be passed-(i)under clause (a) unless the dealer was served with a notice, or(ii)under clause (b), clause (c) or clause (d), unless the dealer was given a reasonable opportunity of being heard: Provided further, that such cancellation shall not absolve the dealer from his liability to pay tax and other dues under this Act, nor bar other action as may be taken against him under this Act.