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The Maharashtra Motor Vehicles (Taxation of Passengers) Act
Act ID: 1958
The Maharashtra Motor Vehicles (Taxation of Passengers) Act
"Full text of The Maharashtra Motor Vehicles (Taxation of Passengers) Act"
Table of Contents
26 Sections
Ch.
Sections
S.1
Short title, extent and commencement
S.2
Definitions
S.3
Levy of tax on passengers carried by stage carriages
S.3A
Levy of further tax on passengers carried by stage carriages
S.4
Submission of returns
S.5
Tax to be paid every month to Tax Officer
S.5A
Utilisation of proceeds of tax
S.6
Procedure where no returns are submitted
S.7
Fares escaping assessment
S.8
Penalty for non-payment of tax
S.9
Recovery of tax, etc
S.10
Restrictions on the use of stage carriages in certain cases
S.10A
Refund of excess payment
S.11
Appeal against demand
S.11A
Revision
S.12
Maintenance of accounts and registers
S.13
Power to order production of accounts
S.14
Powers of entry and inspection
S.15
Offences and penalties and competent Court
S.16
Offences by companies
S.17
Composition of offences
S.18
Officers to be public servants
S.19
Bar of certain proceedings
S.20
Limitation for suits and prosecutions
S.21
Power to exempt certain passengers, from payment of tax
S.22
Power to make rules
The Maharashtra Motor Vehicles (Taxation of Passengers) Act
Act ID: 1958
The Maharashtra Motor Vehicles (Taxation of Passengers) Act
"Full text of The Maharashtra Motor Vehicles (Taxation of Passengers) Act"
Table of Contents
26 Sections
Ch.
Sections
S.1
Short title, extent and commencement
S.2
Definitions
S.3
Levy of tax on passengers carried by stage carriages
S.3A
Levy of further tax on passengers carried by stage carriages
S.4
Submission of returns
S.5
Tax to be paid every month to Tax Officer
S.5A
Utilisation of proceeds of tax
S.6
Procedure where no returns are submitted
S.7
Fares escaping assessment
S.8
Penalty for non-payment of tax
S.9
Recovery of tax, etc
S.10
Restrictions on the use of stage carriages in certain cases
S.10A
Refund of excess payment
S.11
Appeal against demand
S.11A
Revision
S.12
Maintenance of accounts and registers
S.13
Power to order production of accounts
S.14
Powers of entry and inspection
S.15
Offences and penalties and competent Court
S.16
Offences by companies
S.17
Composition of offences
S.18
Officers to be public servants
S.19
Bar of certain proceedings
S.20
Limitation for suits and prosecutions
S.21
Power to exempt certain passengers, from payment of tax
S.22
Power to make rules