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[Cites 0, Cited by 0] [Section 13(1)] [Section 13] [Entire Act]

State of Manipur - Subsection

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

(a)has, without reasonable cause, failed to furnish the return which he was required to furnish under section 7 or has, without reasonable cause, failed to furnish it within the time allowed and in the manner required, or