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The Maharashtra Motor Vehicles (Taxation of Passengers) Act

महाराष्ट्र मोटार वाहने (उतारुंवर कर आकारणी) अधिनियम.

Maharashtra
Act number
67 of 1958
Ministry
Govt of Maharashtra
Department
Home Department
Enacted
3 Sep 1958

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

26 sections

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