Acts

Maharashtra Value Added Tax Act (2005)
Sr. No Section Number Section Name View
1 1 to 98 Complete Act View
2 1 Short title, extent & commencement View
3 2 Definitions View
4 3 Incidence of Tax View
5 4 Taxes payable View
6 5 Tax not leviable on certain goods View
7 6 Levy of Sales Tax on the goods specified in schedules View
8 7 Rate of Tax on packing material View
9 8 Certain sales and purchases not to be liable to tax View
10 9 Amendment of schedule View
11 10 Sales Tax Authorities View
12 11 Tribunal View
13 12 Action against any authority for vexacious order or willful under Assessment etc. View
14 13 Persons appointed under Section 10 and members of Tribunal to be public servants View
15 14 Powers of Tribunal and Commissioner View
16 15 Indemnity View
17 16 Registration View
18 17 Fresh Registration View
19 18 Information to be furnished regarding changes in business View
20 19 Dealer to declare the name of Manager of business and Permanant account number View
21 20 Returns & Self-assessment View
22 21 No notice for assessment in certain cases View
23 22 Audit View
24 23 Assessment View
25 24 Rectification of mistakes View
26 25 Review View
27 26 Appeals View
28 27 Appeal to High Court View
29 28 Classification of turnover View
30 29 Imposition of Penalty in certain instances View
31 30 Interest payable by a dealer or person View
32 31 Deduction of Tax at source View
33 32 Payment of Tax, etc. View
34 33 Special mode of recovery View
35 34 Special powers of Sales Tax Authorities for recovery of Tax as arrears of land revenue View
36 35 Provisional attachment to protect revenue in certain cases View
37 36 Continuation & validation of certain recovery proceedings View
38 37 Liability under this Act to be the first charge View
39 38 Transfer to defraud revenue void View
40 39 Rounding off the tax etc. View
41 40 Adjustment of any payment View
42 41 Exemption and Refund View
43 42 Composition of Tax View
44 43 Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this act View
45 44 Special Provision regarding liability to pay Tax in certain cases View
46 45 Certain agents liable to Tax for sales on behalf of Principal View
47 46 Liability of Firms and Partners View
48 47 Amalgamation or Demerger of Companies View
49 48 Set Off, Refund etc. View
50 49 Refund of tax on declared goods sold in the course of inter-State trade or commerce View
51 50 Refund of excess payment View
52 51 Provisional Refunds View
53 52 Interest on amount of Refund View
54 53 Interest on delayed Refund View
55 54 Power to withold Refund in certain cases View
56 55 Advance Ruling View
57 56 Determination of disputed questions View
58 57 Arrangement to defeat the intention and application of the Act to be void View
59 58 Special provisions for statutory orders pertaining to a period shorter or longer than a year View
60 59 Power to transfer proceedings View
61 60 Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases View
62 61 Accounts to be a audited in certain cases View
63 62 Assessment proceedings etc. not to be invalid on certain grounds View
64 63 Accounts View
65 64 Production and inspection of accounts and documents and search of premises View
66 65 Cross-checking of transactions View
67 66 Survey View
68 67 Establishment of Check Post and barriers View
69 68 Transit of goods by road through the State and issue of transit pass View
70 69 Automation View
71 70 Power to collect statistics View
72 71 Disclosure of information by a public servant View
73 72 Disclosure 0f information required under section 70 and failure to furnish information or return under that section View
74 73 Publication & disclosure of information respecting dealers & other persons in public interest View
75 74 Offences and penalties View
76 75 Offences by companies View
77 76 Cognizance of offences View
78 77 Investigation of offences View
79 78 Compounding of offences View
80 79 Fees on appeal and certain other applications View
81 80 Application of Sections 4 & 12 of Limitation Act View
82 81 Extension of period of limitation in certain cases View
83 82 Appearance before any authority in proceedings View
84 83 Power to make rules View
85 84 Declaration of stock of goods held on the appointed day View
86 85 Bar to certain proceedings View
87 86 Tax invoice and Memorandum of sales or purchases View
88 87 On and after specified dates certain prescribed forms to the obtained from prescribed authority View
89 88 Definitions under Chapter XIV View
90 89 Grant of certificate of Entitlement View
91 90 Cancellation of certificate of Entitlement View
92 91 Change in the nature of incentives View
93 92 Annual ceiling on benefits to be availed of under Package scheme of incentives View
94 93 Proportionate Incentives to an eligible unit in certain contigencies View
95 94 Deemed payment View
96 95 Repeals View
97 96 Savings View
98 97 Construction of references in any repealed law to officers, authorities,etc. View
99 98 Removal of difficulties View
Central Sales Tax Act (C.S.T. Act) (1956)
Sr. No Section Number Section Name View
1 1 Short tile, extent and commencement View
2 2 Definitions View
3 3 When is a sale or purchase of goods said to take place in the course of inte4rstate trade or commerce View
4 4 When is a sale or purchase of goods said to take place outside a State View
5 5 When is a sale or purchase of goods said to take place in the course of import or export. – View
6 6 Liability to tax on inter-State sales. View
7 6A Burden of proof, etc., In case of transfer of goods claimed otherwise than by way of sale.- View
8 7 Registration of dealers View
9 8 Rates of tax on sales in the course of inter-State trade or commerce View
10 8A Determination of turnover View
11 9 Levy and collection of tax and penalties View
12 10 Penalties View
13 11 Cognizance of offences View
14 12 Indemnity View
15 13 Power to make rules View
16 14 Certain goods to be of special importance in Inter-State trade or commerce View
17 15 Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State View
18 16 Liability in special cases : Definations View
19 17 Company in liquidation View
20 18 Liability of directors of private company in liquidation View
21 19 Central Sales Tax Appellate Authority View
22 20 Appeals View
23 21 Procedure on receipt of application View
24 22 Powers of the Authority View
25 23 Procedure of Authority View
26 24 The Authority for Advance Rulings View
27 25 Transfer of pending proceedings View
28 26 Applicability of order passed View
Luxury Tax Act  (1987)
Sr. No Section Number Section Name View
1 1 Short title, extent and commencement View
2 2 Definitions View
3 3 Incidence and Levy of tax View
4 3a Incidence of tax on tobacconists View
5 3b Levy of Luxury Tax on a tobacconist View
6 3c Application of certain sections to tobacconists View
7 3d Incidence of tax on textile trader View
8 3e Levy of Luxury tax on textile trader View
9 3f Application of certain sections to textile trader View
10 3g Removal of doubts View
11 4 Liability of hotelier ¹[textile trader] ²[and tobacconist] to pay tax. View
12 4a Levy of cess on Beedis View
13 4b Application of certain sections to supplier of beedi View
14 5 Liability of firms as hoteliers ¹[textile trader]²[and tobacconist View
15 6 Special provision regarding liability to pay tax including any penalty or interest in certain cases View
16 7 Authorities under the Act View
17 8 Registration View
18 9 Non-transferability of registration certificate View
19 10 Information to be furnished regarding changes in business etc. View
20 11 Certificate of registration to continue in certain circumstances View
21 12 Returns View
22 13 Assessment of tax View
23 14 Applicability of provisions of this Act to person liable to pay tax under section 6 View
24 15 Reassessment of turnover escaping assessment, under-assessed, etc View
25 15A Assessment or reassessment in special cases View
26 16 Imposition of penalty and levy of interest View
27 17 Imposition of penalty for contravening certain provisions View
28 18 Payment of tax View
29 19 Rounding off the tax etc View
30 20 Special powers of authorities for recovery of tax as arrear of land revenue View
31 20 Special powers of authorities for recovery of tax as arrear of land revenue View
32 21 Special mode of recovery and certain recovery proceedings View
33 22 Exemption View
34 22A Calculation of cumulative quantum of benefits under the New Package Scheme of Incentives for Tourism Projects View
35 23 Refund of excess payment View
36 23A Refund of tax View
37 24 Interest on delayed refunds View
38 24A Interest on amount of refund. View
39 25 Power to withhold refund in certain cases View
40 26 Remission of tax View
41 27 Prohibition against collection of tax in certain cases View
42 28 Bill or cash memorandum to be issued to customer. View
43 29 Accounts View
44 30 Production and inspection of accounts and documents and search of premises View
45 31 [Hotelier and tobacconist] to declare the name of owner of business View
46 32 Power to collect statistics View
47 33 Determination of certain disputed question View
48 34 Powers of Commissioner View
49 35 Bar to certain proceedings View
50 36 Appeals View
51 37 Non-appealable orders View
52 38 Revision View
53 39 Court fee on appeal and certain other applications View
54 40 Application of sections 4, 5 and 12 of Limitation Act View
55 41 Rectification of mistakes View
56 42 Offences and penalties View
57 43 Disclosure of information by any public servant View
58 44 Offences by companies View
59 45 Investigation of offences View
60 46 Compounding of offences View
61 47 Power to transfer proceedings View
62 48 Appearance before any authority in proceedings View
63 49 Persons appointed under section 7 to be public servants View
64 50 Indemnity View
65 51 Power to make rules View
66 52 Repeal of Mah. XXI of 1974 View
67 53 Savings View
68 54 Removal of difficulties View
Maharashtra Entry Tax On Petroleum Goods into Notified Areas Act (2002)
Sr. No Section Number Section Name View
1 Introduction Introduction View
2 1 Short title, extent and commencement View
3 2 Definitions View
4 3 Levy of tax View
5 4 Registration View
6 5 Setting up of check posts View
7 6 Levy and collection of tax, penalties and interest View
8 7 Offences View
9 8 Penalties View
10 9 Indemnity View
11 10 Power to make rules View
12 11 Removal of difficulties View
13 12 Repeal of Mah. Ord. XI of 2002 and saving View
Profession Tax Act (1975)
Sr. No Section Number Section Name View
1 1 Short title, extent and commencement View
2 2 Definitions. View
3 3 Levy and charge of tax. View
4 4 Employers liability to deduct and pay tax an behalf of employees View
5 5 Registration and enrolment. View
6 6 Returns. View
7 7 Assessment and collection of tax View
8 8 Payment of Tax View
9 9 Consequences of failure to deduct or to pay tax. View
10 10 Penalty for non-payment of tax. View
11 10A Special provision regarding liability to pay tax in certain cases View
12 11 Recovery of tax, etc. View
13 11A Special powers of Profession Tax Authorities for recovery of tax as arrears of land revenue View
14 12 Authorities for implementation of the Act View
15 12A Determination of certain disputed questions View
16 13 Appeal View
17 14 Revision. View
18 15 Rectification of mistakes. View
19 16 Accounts. View
20 17 Special mode of recovery. View
21 18 Production and inspection of accounts and documents and search of premises. View
22 19 Refunds of excess payments. View
23 19A Interest on amount of refund View
24 19B Interest on delayed refund View
25 20 Offences and penalties. View
26 21 Offences by companies. View
27 22 Power to transfer proceedings. View
28 23 Compounding of offences. View
29 24 Powers to enforce attendance, etc. View
30 25 Bar to proceedings. View
31 26 Power to delegate. View
32 27 Power to make rules. View
33 27A Exemptions View
34 28 Amendment of certain enactments. View
35 29 Grants to local authorities for loss of revenue. View
36 30 Establishment of a Fund and utilisation of the Fund for Employment Guarantee Scheme of State Government View
Motor Vehicle Entry Tax Act (E.T. Act) (1988)
Sr. No Section Number Section Name View
1 Amendments Amendments View
2 1 Short title, extent and commencement: View
3 2 Definitions: View
4 3 Incidence of Tax: View
5 4 Reduction in tax liability: View
6 5 Assessing Authorities: View
7 6 Appellate Authorities: View
8 7 Returns View
9 8 Assessments: View
10 9 Reassessment: View
11 10 Payment of Tax: View
12 11 Refund of tax View
13 12 Exemptions View
14 13 Appeals View
15 14 Penalty: View
16 15 Officers and Servants appointed under this Act to be public servants: View
17 16 Protection of action, taken under this Act: View
18 17 Power to make rules View
19 18 Amendment of Act IV of 1939 View
20 19 Repeal of Mah. Ord. VI of 1987 and saving: View
Sugarcane Purchase Act (1962)
Sr. No Section Number Section Name View
1 1 Short title and extent View
2 2 Definitions View
3 3 Levy of Purchase Tax View
4 4 Taxing and licensing authorities. View
5 5 Licence for purchasing sugarcane for use in manufacture or production of sugar View
6 6 Returns. View
7 7 Assessment and collection of tax View
8 7A Penalty View
9 7B Interest payable by occupier in certain cases. View
10 8 Appeal View
11 9 Revision View
12 10 Court-fees. View
13 11 Application of section 4 and 12 of Limitation Act View
14 12 Finality of assessment and penalty and interest and recovery of unpaid tax and penalty and interest View
15 12A Special mode of recovery View
16 12B Remission of tax. View
17 13 Service of notice View
18 14 Power to inspect and take copies of records and accounts View
19 15 Information acquired to be treated confidential View
20 15A Publication and disclosure of information respecting occupier of factories and units and other persons in public interest View
21 17 Offences by Companies View
22 17A Compounding of offences View
23 18 Power to make rules View
24 19 Certain purchases not to be liable to tax View
25 20 Repeal of Mah. Ord. No. V of 1961 View

 

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