THE MAHARASHTRA TAX ON LUXURIES AND TAX BY WAY OF CESS ON

OTHER FACILITIES, SERVICES, ENJOYMENTS,

UTILITIES, CONSUMPTION, ETC. ACT, 1987

 

1.        SHORT TITLE, EXTENT AND COMMENCEMENT.

2.        DEFINITIONS.

3.        INCIDENCE AND LEVY OF TAX.

3A.      INCIDENCE OF TAX ON TOBACCONISTS.

3B.      LEVY OF LUXURY TAX ON A TOBACCONIST.

3C.      APPLICATION OF CERTAIN SECTIONS TO BACCONISTS.

3D.      INCIDENCE OF TAX ON TEXTILE TRADER.

3E.      LEVY OF LUXURY TAX ON TEXTILE TRADER.

3F.      APPLICATION OF CERTAIN SECTIONS TO TEXTILE TRADER.

3G.      REMOVAL OF DOUBTS.

4.        LIABILITY OF HOTELIER, TEXTILE TRADER AND TOBACCONIST TO PAY TAX.

4. A     LIABILITY OF HOTELIER TO PAY TAX.

5.        LIABILITY OF FIRMS AS HOTELIERS, TEXTILE TRADER AND TOBACCONIST.

5. A     LIABILITY OF FIRMS AS HOTELIERS.

6.        SPECIAL PROVISION REGARDING LIABILITY TO PAY TAX INCLUDING ANY PENALTY OR INTEREST IN CERTAIN CASES.

7.        AUTHORITIES UNDER THE ACT.

8.        REGISTRATION.

8A.      (1) EVERY REGISTERED

9.        NON-TRANSFERABILITY OF REGISTRATION CERTIFICATE.

10.       INFORMATION TO BE FURNISHED REGARDING CHANGES IN BUSINESS ETC.

11.       CERTIFICATE OF REGISTRATION TO CONTINUE IN CERTAIN CIRCUMSTANCES.

12.       RETURNS.

13.       ASSESSMENT OF TAX.

14.       APPLICABILITY OF PROVISIONS OF THIS ACT TO PERSON LIABLE TO PAY TAX UNDER SECTION 6.

15.       REASSESSMENT OF TURNOVER ESCAPING ASSESSMENT, UNDER-ASSESSED, ETC.

15A.    ASSESSMENT OR REASSESSMENT IN SPECIAL CASES.

16        IMPOSITION OF PENALTY AND LEVY OF INTEREST.

17.       IMPOSITION OF PENALTY FOR CONTRAVENING CERTAIN PROVISIONS.

18.       PAYMENT OF TAX.

19.       ROUNDING OFF THE TAX ETC.

20.       SPECIAL POWERS OF AUTHORITIES FOR RECOVERY OF TAX AS ARREAR OF LAND REVENUE.

21.       SPECIAL MODE OF RECOVERY AND CERTAIN RECOVERY PROCEEDINGS.

22.       EXEMPTION.

23.       REFUND OF EXCESS PAYMENT.

23A.    REFUND OF TAX.

24.       INTEREST ON DELAYED REFUNDS.

 25.      POWER TO WITHHOLD REFUND IN CERTAIN CASES.

26.       REMISSION OF TAX.

27.       PROHIBITION AGAINST COLLECTION OF TAX IN CERTAIN CASES.

28.       BILL OR CASH MEMORANDUM TO BE ISSUED TO CUSTOMER.

29.       ACCOUNTS.

30.       PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES.

31.       HOTELIER AND TO BACCONIST TO DECLARE THE NAME OF OWNER OF BUSINESS.

32.       POWER TO COLLECT STATISTICS.

33.       DETERMINATION OF CERTAIN DISPUTED QUESTION.

34.       POWERS OF COMMISSIONER.

35.       BAR TO CERTAIN PROCEEDINGS.

36.       APPEALS.

37.       NON-APPEALABLE ORDERS.

38.       REVISION.

39.       COURT FEE ON APPEAL AND CERTAIN OTHER APPLICATIONS.

40.       APPLICATION OF SECTIONS 4, 5 AND 12 OF LIMITATION ACT.

41.       RECTIFICATION OF MISTAKES.

42.       OFFENCES AND PENALTIES.

43.       DISCLOSURE OF INFORMATION BY ANY PUBLIC SERVANT.

44.       OFFENCES BY COMPANIES.

45.       INVESTIGATION OF OFFENCES.

46.       COMPOUNDING OF OFFENCES.

47.       POWER TO TRANSFER PROCEEDINGS.

48.       APPEARANCE BEFORE ANY AUTHORITY IN PROCEEDINGS.

49.       PERSONS APPOINTED UNDER SECTION 7 TO BE PUBLIC SERVANTS.

50.       INDEMNITY.

51.       POWER TO MAKE RULES.

52.       REPEAL OF MAH. XXI   OF 1974.

53.       SAVINGS.

54.       REMOVAL OF DIFFICULTIES.