LexSection 19 — Refunds.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
The Commissioner shall, in the prescribed manner, refund to a dealer any sum paid by such dealer in excess of the sum due from him under this Act, either by cash payment or at the discretion of the Commissioner by set off against any other sum due from him.Open in Lexace · Ask the AI about this section