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The Maharashtra Motor Vehicles Tax Act, 1958.

Maharashtra
Act number
65 of 1958
Ministry
Govt of Maharashtra
Department
Home Department
Enacted
29 Aug 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.

34 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Levy of tax.
  4. Section 3ALevy of environment tax.
  5. Section 3BLevy of Road Safe Cess.
  6. Section 4Payment of tax.
  7. Section 4AProvision for payment of tax from month of registration of vehicle etc.
  8. Section 5Issue of certificate of taxation.
  9. Section 6Tax to be paid along with declaration.
  10. Section 7Payment of additional tax.
  11. Section 8Liability to pay arrears of tax and interest due, if any, of persons succeeding to the ownership, possession or control of motor vehicles.
  12. Section 8AInterest to be paid, if tax is not paid within time limit.
  13. Section 9Refund of tax.
  14. Section 10Special provision for fleet-owners.
  15. Section 10ATax on transport vehicles brought in the State on temporary permits.
  16. Section 11Destination and utilisation of the proceeds of tax.
  17. Section 12Arrears of tax and interest recoverable as arrears of land revenue.
  18. Section 12ARestrictions on use of motor vehicles in certain cases.
  19. Section 12BPower to seize and detain motor vehicle in case of non-payment of tax.
  20. Section 13Exemptions.
  21. Section 14Appeal.
  22. Section 14ARevision.
  23. Section 15Power of Police Officer and the Motor Vehicles Department Officers.
  24. Section 16Penalty for possession or control of motor vehicle without payment of tax and interest for incomplete and untrue declaration, etc.
  25. Section 17Other penalties.
  26. Section 18Compounding of offences.
  27. Section 19Trial of offences.
  28. Section 20Bar to levy tolls, etc. on motor vehicles.
  29. Section 21Modification of leases.
  30. Section 22Protection for bona fide acts.
  31. Section 22ADelegation.
  32. Section 23Power to make rules.
  33. Section 24Repeal and savings.
  34. Section 25Repeal of Mah. XXXIII of 1962 and savings.