Section 66(6) in Manipur Value Added Tax Act, 2004
(6)During the pendency of the proceeding under sub-section (5) if any one prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said officer in charge or the empowered officer on being satisfied may permit him to be included as a party to the case; and thereafter, all provisions of this section shall be mutatis mutandis apply to him.
