MOTOR SPIRIT TAX CESS RULES

INDEX

No.	Discription
1	Short Title
2	Definitions
3	Appointment of officers to assist the Collector
4	Application for registration certificate
5	Form and particulars of registration certificate
6	Amendment of registration certificate
7	Suspension or cancellation of registration certificate
8	Loss of registration certificate
9	Production of registration certificate on demand
10	Rate of cess
11	Levy of cess
12	Manner of arriving at total turnover of sales of motor spirit for the purpose of determination of cess
13	Furnishing of returns of turnover of sales of motor spirit
14	Refund of cess
15	Trader to keep and maintain accounts
16	Procedure in case of non-payment of cess
17	Investigating officer
18	Appellate authorities
19	Submission of memorandum of appeal
20	Summary rejection of appeal
21	Fixing the date of hearing
22	Application for revision
23	Transmission of copy of order to officer whose order forms subject matter of appeal or revision
24	Fine for contravention of these rules