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    <title>General penalty.</title>
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    <description>A residual general penalty applies where the Manipur Goods and Services Tax Act or its rules are contravened and no separate penalty is prescribed; any person who contravenes a provision of the Act or rules made thereunder for which the Act does not otherwise provide a penalty is liable to a penal consequence limited in amount by the statute.</description>
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      <description>A residual general penalty applies where the Manipur Goods and Services Tax Act or its rules are contravened and no separate penalty is prescribed; any person who contravenes a provision of the Act or rules made thereunder for which the Act does not otherwise provide a penalty is liable to a penal consequence limited in amount by the statute.</description>
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