Maharashtra Motor Vehicles  (Taxation of Passengers) Act

The Maharashtra Motor Vehicles (Taxation of Passengers) Act

महाराष्ट्र मोटार वाहने (उतारुंवर कर आकारणी) अधिनियम.

Act ID:	195867
Act Number:	67
Enactment Date:	1958-09-03
Act Year:	1958
Short Title:	The Maharashtra Motor Vehicles (Taxation of Passengers) Act
Hindi Title:	महाराष्ट्र मोटार वाहने (उतारुंवर कर आकारणी) अधिनियम.
Ministry:	Ministry of Govt of Maharashtra
Department:	Home Department
Type:	STATE
Location:	Maharashtra


Schedule 1. SCHEDULE See section 2 (3) Order Appendix Forms

Title	Files

Title	Files

Title	Files


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


Schedule 1. SCHEDULE See section 2 (3) Order Appendix Forms