 the manipur (sales of motor spirit and lubricants) taxation bill, 1962(as introduced in lok sabra on 26m november, 1962) -  arrangement of clauses clauses1 short title, 'extent and commencement 2 definitions 3 levy of tax 4 taxing authorities 5 registration of dealers 6 cancellation of registration certificate 7 returns 8 assessment 9 cancellation of assessment 10 assessment and penalty in case of evasion by unregistered persons 11 assessment and penalty in case of evasion by registered persons 12 power to grant exemption from tax 13 penalties 14 appeal 15 powers of revision of commissioner 16 r~vision by the chief commissioner 17 payment of tax, etc 18 recoveries 19 refunds 20 maintenance of accounts  21 powers to order prodluction of accounts, etc 22 power for entry inspection, search and seizure 23 offences and penalties 24 false statement in declaration 25 search and seizure how made 26 power of investigation 27 punishment f01' vexations search or arrest 28 things liable to confiscation 29 power to compound offences 30 cognizance of offence 31 protection of persons acting in good faith and limitation of suits and proceedings 32 delegation of commissioner's powers 33 computation of the period of limitation 34 information to be furnished reg8i1'ding change of business 35 services of order, notices, etc 36 power to make rules 37 repeal  lubricants ) taxation bill, 1962 (as introduced in lox sabha) a billto consolidate and amend the law relating to the levy of a tu on sateb of motor spirit and lubricants in the union territory 'of manipur be it enacted by parliament in the thirteenth year of the repubuc of india as follow8:-1 (1) this act may be called the manipur (sales of spirit and lubricants) taxation act, 1962 motor shon title, extent and c:ommencement s (2) it extends to the whole of the union territory of manipur (3) it shall come into force on such date as the chief commissioner may, by notification in the official gazette, appoint definitions 2 in this act, unless the context otherwise requires,-(a) "chief commissioner" means the chief commissioner of manipur; 10 (b) "commissioner" means the commissioner appointed und'er section 4; (c) "crude oil" means petroleum in its natural state; cd) "dealer" means any person who sells taxable goods manufactured, made or processed by him in, or brought by him into, the union territory from any place outside that territory for the purpose of sale in that territory; ezpzanation: the manager or agent of a dealer who 5 resides outside the union territory and sells taxable goods brought by him into that territory from any place outside that territory, shall, in respect of such business, be a dealer for the purposes of this act; (e) "lubricant" means any form of oil or other lubricating 10 substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machillery and shall include all fonns of greases, mineral jellies, spindle oils, cutting 1 s oils and hydraulic -brake fluids; (1) "motor spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationary internal combustion engines, and includes petrol, 20 diesel oil and other internal combustion oils but does not include kerosene, furnace oil, coal or charcoal; (g) 'iperson" includes a department of government and a hindu joint family; (h) "petrol" means dangerous petroleum as deftded in the 25 petroleum act, 1934; 30 of 1934 (i) "prescribed" means prescribed by rules made under this act; (;) "sale" with all its grammatical variations and cognate expressions, means any transfer of property in gooda hy oile 30 person to another for cash or deferred payment or any other valuable codjideratioll; (k) "taxable goods" means such goods as are specified in bub section (1) of section 3: (1) "union territory" meads the uaien temtory- of manipur; 3s 3 (1) there shan be levied and collected from every dealer a tax levy of tax on all sales effected by him of the following goods at such rates as may be fixed by the central government, from time to time, by notification in the official gazette, not exceeding the rates specified 5 below:-(i) motor spirit (except diesel oil and eight naye paise per internal combustion oils other litre than petrol) (ii) lubricant nine naye paise pel' litre ie (iii) c:tiesel oil and internal combus- seven naye paise per tion oils other than petrol litre (iv) crude oil one naya paisa per litre ,~ 15 (2) every notificationtritder sub-section (1) shall also be published in the manipur gazette (3) nothing in sub-section (1) shall be deemed to render any dealer liable to tax on the sale of taxable goods where such sale takes place:-20 (i) outside the union territory; (ii) in the course of the import into or export out of the territory of india; or 74 of 1956' (iii) in the course of the inter-state trade or commerce as laid down in section 3 of the central sales tax act, 1956 25 (4) for the purpose of sub-section (1) ~ any shortage in excess of one per cent of the quantities 6f 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 30 4 (1) the chief commissioner may, for carrying out the purposes taxing of this act, appoint a commissioner of taxes, and such other persons autboritica to asaist him as he thinks 1it (2) persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be 35 required, by or under this act retlistration ofdellcra 5 (1) every dealer shall, within such time as may be prescribed for the purpose, make an application for registration under this act to the commissioner, and every such application shall contain such particulars and shall be accompanied by such fees as may be prescribed (2) where a dealer has more than one place of business whether in the same town or village or in different towns or villages, he shall apply for registration and obtain a separate registration certificate in respect of each such place of business (3) if the commissioner is satisfied that the application is in con- 10 formity with the provisions of this act and the rules made thereunder, he shall register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods in which the dealer carries on business, and such other particulars as may be prescribl!d for the purposes of sub-section (1) of section 15 3 ~ (4) a certificate of registration granted under this section may either on the application of the dealer to whom it has been granted, or, where no such application has been made, after due notice to the dealer, be amended by the commissioner if he is satisfied that by 20 reason of the dealer having changed the name, place or nature of his b~iness of the class or classes of goods in whieb he carries on busin~ or for any other reason, the certificate of registration granted to him requires to be amended (5) no dealer shall carry on business in taxable goods without, or 25 otherwise than in accordance with the terms of, a certificate of registration clncellation 6 (1) the commissioner may cancel any certificate of registration ~ ~;: granted to a dealer, 1£-c:acc (4) he has ceased to carry on business; or 30 (b) any tax payable under section 3 is not duly paid by him; or (c) there is any breach of any of the provisions of this act, the rules made thereunder or the conditions subject to which the registration certificate has been granted: or 35 (d) be 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 clau~ (d), unless the s 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 (2) the dealer shall not be entitled to any compensation, for any 10 loss or dainage directly or indirectly suffered by him by reason of cancellation of the certificate under sub-section (1) 'i every person registered under this act shall submit such return returns or returns at such intervals and to such authority as may be prescribed is 8 (1) if the commissioner is satisfied that a return furnished as8elllllcllt under section 7 in respect of any period is correct and complete, he shall, by an order in writing, assess the tax payable by the dealer on the basis of such return (2) if the commissioner is not so satisfied he shall serve on the 20 dealer a notice requiring him on the date, and at the hour and place specified therein, either to attend in person or to produce or cause to be produced any evidence on which he inay rely in support of his return (3) on the day specified in the notice under sub-section (2) or as 2s soon thereafter as may be, the commissioner, after hearing such evidence as he may require, shall, by an order in writing, assess the tax payable by the dealer (4) if a dealer fails to make a return as required by section 7 or having made the return fails to comply with any of the terms of the ~o notice under sub-section (2), the commissioner shall, by order in writing assess to the best of his judgement the tax payable by the dealer: provided that before making assessment the commissioner may allow the dealer such further time as he thinks fit to make the return  ~s or comply with the terms of the notice issued under sub-section (2) 9 where a dealer, in the case of an assessment completed canceuation under sub-section (4) of section 8 satisfies the commissioner, ::~-within one month from the date of service of a noltice of demand  as herein after provided, that he was prevented by sufbcient cause from making the return required by section 7 or that he had not been served with the notice under sub-section (2) of section 8 or that he had not had a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the 5 notice, the commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of section 8 assessment 10 if on infonnation or otherwise, the commissioner is satisfied and penalt in that any person while being liable to pay tax under this act has casc 01 failed to apply for registration and to pay the tax, he shall, after 10 cvasion by • th bl· f bein h d unrcgistered glvmg e person a reasona e opportunity 0 g ear, assess, pera011l to the best of his judgment, the amount of tax, if any, due from him and the commissioner may also direct that, in addition to the amount so assessed, a sum not exceeding that amount shall be recovered from the defaulter by way of penalty 15 11 if on information or otherwise, the commissioner is satisfied that any person registered under this act has not paid the amount of tax due from him or a part thereof for any period, he may proceed against such person in the manner laid down in section 10 asacslldellt 1iild penalty incase of cyasion by rcliltercd persons power to grant exemption from talc 1a (1) if the chief commissioner is satisfied that it is neces- 20 sary in the public interest so to do, he may, by notification in the official gazette, exempt generally eilther absolutely or subject to such conditions as may be specified in the notification, any class of dealers from the payment of the whole or any part of tax, in respect of any taxable goods 25 (2) if the chief commissioner is satisfied that it is necessary in the public interest so to do, he may, by special order in each case, exempt any dealer from the payment of tax under circumstances of exceptional' nature to be stated in such ord~r, in respect of any taxable goods 30 pcnalties 13 (1) if the commissioner, in the course of any proceedings under this act, is satisfied that any dealer-(4) has, withom 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 35 allowed and in the manner required 01" (b) has, without reasonable cause, failed to comply with a notice under sub-section (2) of section 8, or (c) has concealed the particulars of his sales or deliberately furnished inc<>rrec't particulars of iluch &eales, or (d) has evaded the liability to pay tax, the commissioner may direct that such dealer shall, in addition to , any tax payable by him, pay, by way of penaly,-(i) in a case referred to in clause (a) or clause (b), a sum not exceeding one and a half times the tax; 10 (ii) in a case referred to in clause (e), a sumnotezceeding one and a half times the amount of the tax which w'ould have : been 'avoided if the particulars of his ales· h'ad-been  aecepted as correct; f" (iii) in a case referred to in clause (d), a sum not exceeding one and a half times the amount of the tax sought to be evaded by him 15 (2) no"order under 'eub-section u)·'mall··be made wueg·the dealer w'8s given a reasonable' opporiuni,ty of· being,heard 14 (l}:any dealer objecting to an  order of ualr menst or appeal ;' ·penalty passed under this· act, -may within thirty  days hom' the date on which the order was served on him, appeal' to,4he>pniicribed 20 authority against such assessment or penalty: provided that the authority may admit the ·appeal after the expi'raltion of tlrlrty days, if such authority is satisfted that for  '!'euons beyond"the control m'cthe appellent«· for,any' other sufb-·'cient·'cause, the'appeal could· not be·,1ued within~ time 25 (2) any penson desirous of appeallng against an order of asseb6-ment or penalty passed under this act shall, pending the appeal, 1 'deposit' with the commisaioner -the  tax' demanded or ,the penalty levied: t ""41 provided that where in any particular case, the prercribed ~o authority is of opinion that the deposit of tax demanded or penalty  levied will cause undue hardship to the appellant, it may in itr discretion dispense with such deposit either ul1c'o!1ditionally or subject to such conditions as it may deem fit (3) every, appeal under sub-section (1) shall be presented in the ~5 prescribed form and shall be verified in the prescribed manner (4) the prescribed authority shall fix a day and place for thearin'lr of'lthe appeal, and may from time to timeadjoum the ~, hearing and make areause to· be made, sach- 'further inquiry is it may deem necessary (5) in disposing of an appeal under sub-section (1), the prescribed authority may:-(a) confirm, reduce, enhance or annul the assessmen~, or (b) set aside the assessment and direct a fresh assessment after such inquiry as may be ordered, or 5 (c) confinn, reduce or annul the order imposing a penalty (6) every order passed in appeal under this section shall, subject to the provisions of section 16, be final :';'iat! ofo! 15 the commissioner may, of his own moti'on or on application, 10 cqilliiiillio- call for and examine the records of any proceedings under this ncr act before any person appointed under section 4 to assist the commissioner and revise after such inquiry as he may deem necessary any order passed in such proceedings: provided that no order prejudicial to a dealer shall be passed is under this sub-6ection without giving him a reasonable opportunity of 'being heard: provided further that the commissioner shall not revise any 'order under this section in any case-(a) where an appeal against the order lies to the prescribed 20 authority, the time within which such appeal can be made has not expired or the dealer has not waived his right to appeal to the prescribed authority; i' - (b) where the order is the subject of an appeal before the prescribed authority; 25 (c) where the application is madje by an aggrieved dealer for such revision unless the application is made within ninety days from the date on which the order was served on the applicant; (d) where the order is sought to be revised by the com mis- 30 sioner of his own motion, if such order was made more than two years previously  revision by ie  (1) the chief commissioner may, 'on the application of a =! ·dealer aggrieved by any order passed! wlder seemon 14 or section 15, podcl' ann\ll or modify such order: 35 pirovided that no order enhancing any tax or penalty shall b4! passed under this section (2) an application under sub-section (1) shall be made within ninety days from the date on which the order was served on the 5 applicant: provided that the chief commissioner may admit the application after the expiration of ninety days if he is satisfied that for reasons beyond the control of the applicant or for any other suftlcient cause, the application could not be filed within time 10 17 (1) any sum due under this act shall be payable within paymcllt of thirty days of the date of service of the notice demanding the same tax, et~ (2) if any person fails to pay the sum due within the time specified in sub-section (1), the commissioner may impose a penalty not exceeding fifty per cent of the sum demanded from him is 18 any sum due under this act shall ,be recoverable as an arrear recoveries of land revenue 19 the commissioner shall, in the prescribed manner, refund to refunds a dealer any sum paid by such dea1'e!1r in excess of the sum due from him under this act, either by cash payment or at the discretion of 20 the commissioner by set off against any other sum due from him 20 every registered dealer on whom a notice has been served tl) maintenance furnish return under the provisions of this act, shall keep a true of accounts account of taxable goods produced, made or processed by him or brought by him into the union territory from any place outside that 25 territory for the purpose of sale in that territory, and of sales 21 subject to such conditions and restrictions as may be pres- powers to cribed, the commissioner may, for the purposes of this act, require ~  any dealer to produce before him any accounts, registers, vouchers :f a=~:, or other documents relating to the production, making, processing, etc: 30 purchase or sale of taxable goods or matlers connected therewith 35 22 the commissioner may-power for entry, (a) inspect at all reasonable time all accounts and vouchers ide~ti~ relating to the stock, purchases, sales and deliveries of taxable :tzure goods kept by manufacturers, and dealers and the stock of taxable goods with them; (b) enter and search, at any time, by day or by night any buildihg,  vessel, vehicle or place in which he has reason to believe that any taxable goods liable to confiscation under this act are kept or concealed; (c) aeize"any ·taxable' goods 'or any other article wlhich ·he has reason to believe is liable to confiscation under thil!" act 23!-~ (a) carries on business as a dealer and acts in contravention of any of the provisions of this:act; or s (b)fails,without reasonable' cause,-to submit in due time any return  as required by or under the provisions of this act, or submits false return; or (c) fails('1(hen required by or under i~ provisions of this aet, to- keep'accounts''or records'of sales; or 10 (d) fails; when required: 'by'orunder the provisions' of tliis act; to-produce any llccounts;evidence or documents or to furnish" any information; or  (e)· faus or neglects to comply with any reqwrementunder the provisions of this act; or is' <f) knowingly! produces false accounts, registers or docu  mentlt ,or knowingly furnishes incorrect informationi or (g) fraudulently or -wilfully evades the payment of any tax due under this act, or conceals his liability to such tax; or (h) faus to pay within the time allowed any tax or penalty 20 due from him; or (i) prevents or llbstructs inspection or entry by any ofbeer acting under the provisions of this act; or (j) demands or charge~ from any purchaser sales-tax a8 such at a rate higher than that payable under this act; 2s shall be punishable with imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and when the offence is a continuing one,·with a daily  fine'  not exceeding fifty rupees during the period of the continuance of the oifl!nee -30 f_lllltement in 4eclaradod 24 :wlioever makes a statement in a verification or declaration ·in connection with any proceedings under this act which'is- falae 'and which he, either! knows or believes to be false or does not believe to be true, shall be punishable with simple imprisorunent ·whicll' may exteod to six months' or with fine which may extend to one thousand js rupees or with \ both 2$; ~e' provisions of the code of criminal procedure, 1898, shad s~rch an,d apply to any search or seizure made under this act ::l:e how 26 \,(1) every officer, not below such rank as may be prescribed, pow,er ~in, shall within the area for which he is appointed, have power to veatlptlon s investigate all offences punishable under this act  (2) every such officer shall in the conduct of such investigation exercise the powers conferred by the code of criminal procedure, 1898, upon an officer in charge of a poli~e station for the investigation of a cognizable offence - - 10 27, any 'officer or person exercising powers under this act, wh~ punieb~nt for vexltloul (a) without reasonable ground of suspicion, enters or if:rft)h or searches, or causes to be entered or searched, any building, arrest vessel, vehicle or plaee;or (b) vaxatiouslyor unnecessarily seizes the property of any is person on the pretence of seizing or searching for anything liable to confiscation under this act; or (c) vaxatiously and unnecessarily detains or searches any person; shall be punishable with fide which may extend to five hundred 20 ~pees zs, whenever an offence punishable under this act is committed, thinpliable the taxable· good or any ·otberarticle in respect·of which the of!edce t!> codfiacated _~_11 be i' bl fi t' tlon· has been commit iiiuau la e to con sea ion 29 (1) subject to such conditions as may be precribed, the power to 2s commissioner may, either before or after the institution of criminal compound proceedings under this act, accept from the person who has commit- offedcel ted or is reasonably suspected of having committed an offence under this act or the rules made thereunder, by way of composition of such offence-(a) where the offence consists of the failure to pay or the evasion of, any tax recoverable under this act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount· of the, tax recoverable whichever is greater, and 35 (b) ,in any othed case a sum of money not exceedinc one: thousand rupees in addition to the tax  recoverable· (2) on the payment of such sum of moneyand the tax, if my, payable under section 3 to the commissioner, such person shall be discharged, the property seized, if any, shall be released and no further proceedings shall be taken against such person or property in respect of such offence 5 coanizance 30 no court shall take cognizance of any offence under this act, of offence or under the rules made thereunder except with! the previous sanction of the commissioner, and no court inferior to that of a ma~strate of the first class shall try any such offence  - protection of 31 (1) no suit, prosecution or other legal proceedings shan be 10 pell!>", ood act- instituted against any officer of the government for anything dolle m,id,   faith and or mtended to beldone m good faith under this act or the rules made li~\tation -of thereunder suits and proceedin~~ (2) no suit shall be instituted against the government and no suit, prosecution or other proceeding shall be instituted against any officer 15 of the government in respect of anything done or intended to be done, under this act unless the suit, prosecution or other proceeding is instituted within four months from the date of the act complained of deleption ofcommissioner's powers 32 subject to such restrictions and conditions as may be prescrib- 20 ed, the commissioner may, by notification in the ofticial gazette, delegate any of his powers under this act to any person appointed  under section 4 to assist him c  33 in computing the period of limitation prescribed for an appeal ofo:::~~~ or revision, the day on which the order complained of was served 25 of limitation and the time requisite for obtaining a certified copy of such order, shall be excluded 34 if any dealer -(a) sells or otherwise disposes of his business or any part of his business or any place of business or effects or comes to know 30 of any other change in the ownership of the business, or information to be furnished ~re· gardin, change of business (ib) discontinues his business or changes his place of business or opens a new place of business, or (c) changes the name or nature of hjs business, he shall within the prescribed time inform the commissioner accord- 3s ingly, and if any such dealer dies, his legal representative shall in like manner inform the commissioner 35 any order passed or notice issued under this act shall be services of , o~r served -- nouc:ea, etc: (a) by tendering the order or notice or sending it by registered post to the dealer for whom it is intended or to his agent; s or (b) if the order or notice cannot be served r1n the manner provided in clause (a), by affixing it on the outer door or some other conspicuous part of the last known premises of the dealer 36 (1) the chief commissioner may, subject to the condition of:=r::lc 10 previous publication, by notification in the official gazette, make rules  for carrying out the purposes of th~s act (2) in particular and writhout prejudice to the generality of the foregoing powers, such rules may provide for-(4) all matters expressly required or allowed by this act is to be prescribed; 30 (b) the recovery: of the tax leviable under this act; (c) the circumstances and the manner in and the conditions under which refunds may be made and for the cancellation of erroneous refunds; (d) the maintenance of records and books and the submission of returns and the :form of such records, books and returns; (e) the authority to which appe~ against any order under this act may be preferred and the fees to be charged in connection therewith; <i) applications for revisions under this act and the fees to be chagred in connection therewith; (g) the issue of notices under this act; (h) the fees, if any, for certificates granted under this act 30 (3) rules made under this act may provide that a breach of any of them shall be punishable with fine not exceeding one thousand rupees or with imprisonment not exceeding three months or with both, and when the offence is a continuing offence, with a daily fine which may extend to one hundred rupees for every day during 3s which the offence continues (4) every rule made under this section shall be laid as soon as may be after it is made, before each house of parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the 40 expiry of the session in which it is so laid or the successive sessions aforesaid, both houses agree in making any modification in the rule or both houses agree that the rule should not  be made, the rule shall thereafter have effect only insuch modified fonn or be of no efl'ect, as the case may be; so however that any such  ·'·modffteation or annulment shall be without -prejudice to the validity of anything previously done under that rule 37 the assam sales of motor spirit and lubricanta i'axation act, 5 1939, as extended to manipur shall stand repealed: repeal of aleam act 4 of 1939 ii ntended to manipur provided that such repeal shan not affect-(4) the previous operation of the said ac:t or anythmg duly done or suft'ered thereunder; or (b) any right, privilege, obligation or liability acquired, 10 accrued or incurred under the said act; or (c) any penalty,· forfeiture or punishment incurred in respect of any offence committed against the aid act; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, for- 15 feiture or punishment as aforesaid: provided further that anything done or any adiontaken (including any appointment or delegation made, notification, instruction or direction issued, certificate of registration granted) under· the act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this act and shall continue to be in 20 force accordingly unless and until superseded by anything done or any action' taken under this act  statement of objbe'fs and beasonsin the union tenit(,)ry of mwpur, tax on sales of 1j)0wr~rit ~ lubricants is levi~ under the assam sales 9f motor spirit and lubricants, taxation act, 1939 which was extedded to manipur by - r~l~tion of the fonper manipur: durbar in ~am the 1939 act has since been replaced by the assam (sales of petrole~~· petroleum products including motor spirit and lubricants) taxation act, 1955, which provides for higher rates of taxation in terms of metric measures and decunal coinage the existing level of taxation is low in manipur, and it is considered necessary to raise it suitably it is also considered that having regard to the under-developed state of transport system in manipur, the ntes should be raised in stages the draft bill, which is based on the assam (sales of petroleum and petroleum products including motor spirit and lubricants) taxation act, 1955, therefore, specifies the maximum rates of taxation and confers on the central government power to fix the actual rates subject to those maxima opportunity has also been taken to express the rates in terms of metric measures and decimal coinage the bill also provides for the repeal of the act now in force in manipur " nzw dam:; jagjivan ram the 15th n~ember 1962 this bill seeks to replace the assam sales of motor spirit and lubricants taxation act, 1939, as extended to manipur no new ~penditure, apart from what has already 'been incurred on the administration of ,the existing law, is contemplated by reason merely of the passing of this legislation  memorandum regarding delegated legislationclause 3(j) of the bill, which is based on the assam (sales of petroleum and petroleum products including motor spirit and lubricants) taxation act, 1955, empowers the central government to fix the rates of tax from time to time by notification in the official gazette, subject to the condition that the rates so fixed do not exceed the limits specified in the clause the rates specified in that clause as maxima are now in force in assam, but having regard to the fact that the transport system in the union territory of manipur is still under-developed, it is considered that tqe ratelj should be raised only in stagea clause 36 of the bill confers on the chief commiaioner, manipur, the power to make rules in respect of matters specified in the clause; these matters are of a procedural and routine nature every rule made under this clause is required to be laid before each house of parliament the proposed delegation of legislative power i of a normal character , - to oonsolidate and amend the law relating to the levy ofa tax en sales of motor spirit and lubricants in the union territory of manipur t the president has, in pursuance of clauses (i) and (3) of article 117 of the constitution of india, recommended to lok sabha the introduction and consideration of the bill mn kaul, secretary (shrljagjifjq1l ram, minister of trtwfjdrt ti1fd commrmicatimu) 