The Maharashtra Motor Vehicles Tax Act, 1958.
maharashtra · 1958
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Levy of tax.
- S. 3ALevy of environment tax.
- S. 3BLevy of Road Safe Cess.
- S. 4Payment of tax.
- S. 4AProvision for payment of tax from month of registration of vehicle etc.
- S. 5Issue of certificate of taxation.
- S. 6Tax to be paid along with declaration.
- S. 7Payment of additional tax.
- S. 8Liability to pay arrears of tax and interest due, if any, of persons succeeding to the ownership, possession or control of motor vehicles.
- S. 8AInterest to be paid, if tax is not paid within time limit.
- S. 9Refund of tax.
- S. 10Special provision for fleet-owners.
- S. 10ATax on transport vehicles brought in the State on temporary permits.
- S. 11Destination and utilisation of the proceeds of tax.
- S. 12Arrears of tax and interest recoverable as arrears of land revenue.
- S. 12ARestrictions on use of motor vehicles in certain cases.
- S. 12BPower to seize and detain motor vehicle in case of non-payment of tax.
- S. 13Exemptions.
- S. 14Appeal.
- S. 14ARevision.
- S. 15Power of Police Officer and the Motor Vehicles Department Officers.
- S. 16Penalty for possession or control of motor vehicle without payment of tax and interest for incomplete and untrue declaration, etc.
- S. 17Other penalties.
- S. 18Compounding of offences.
- S. 19Trial of offences.
- S. 20Bar to levy tolls, etc. on motor vehicles.
- S. 21Modification of leases.
- S. 22Protection for bona fide acts.
- S. 22ADelegation.
- S. 23Power to make rules.
- S. 24Repeal and savings.
- S. 25Repeal of Mah. XXXIII of 1962 and savings.