Maharashtra Motor Vehicles (Taxation of Passengers) Act
- Act number
- 67 of 1958
- Enacted
- 3 September 1958
- Contents
- 26 sections
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Contents
- 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 (preview)
- Section 5A – Utilisation of proceeds of tax (preview)
- Section 6 – Procedure where no returns are submitted (preview)
- Section 7 – Fares escaping assessment (preview)
- Section 8 – Penalty for non-payment of tax (preview)
- Section 9 – Recovery of tax, etc (preview)
- Section 10 – Restrictions on the use of stage carriages in certain cases (preview)
- Section 10A – Refund of excess payment (preview)
- Section 11 – Appeal against demand (preview)
- Section 11A – Revision (preview)
- Section 12 – Maintenance of accounts and registers (preview)
- Section 13 – Power to order production of accounts (preview)
- Section 14 – Powers of entry and inspection (preview)
- Section 15 – Offences and penalties and competent Court (preview)
- Section 16 – Offences by companies (preview)
- Section 17 – Composition of offences (preview)
- Section 18 – Officers to be public servants (preview)
- Section 19 – Bar of certain proceedings (preview)
- Section 20 – Limitation for suits and prosecutions (preview)
- Section 21 – Power to exempt certain passengers, from payment of tax (preview)
- Section 22 – Power to make rules (preview)