THE MAHARASHTRA TAX ON ENTRY OF MOTOR VEHICLES

INTO LOCAL AREAS ACT, 1987

(ACT NO. XLII OF 1987)

CHAPTER I

PRELIMINARY

1. SHORT TITLE, EXTENT AND COMMENCEMENT

2. DEFINITIONS

CHAPTER II

INCIDENCE AND LEVY OF TAX

3. INCIDENCE OF TAX

4 REDUCTION IN TAX LIABILITY

5. ASSESSING AUTHORITIES

6. APPELLATE AUTHORITIES

CHAPTER IV

RETURNS, ASSESSMENT, PAYMENT,

RECOVERY AND REFUND OF TAX

7. RETURNS

8. ASSESSMENTS

9. REASSESSMENT2

9A. RECTIFICATION OF MISTAKE

10. PAYMENT OF TAX

10A .DESIGNATED OFFICER

10B. IMPOUNDING OF MOTOR VEHICLE ON IMPORT OF WHICH TAX IS NOT PAID

11. REFUND OF TAX

12. EXEMPTIONS

CHAPTER V

APPEALS

13. APPEALS

CHAPTER VI

PENALTY

14. PENALTY

CHAPTER VII

MISCELLANEOUS

15. OFFICERS AND SERVANTS APPOINTED UNDER THIS ACT TO BE PUBLIC SERVANTS

16. PROTECTION OF ACTION, TAKEN UNDER THIS ACT

17. POWER TO MAKE RULES

18. AMENDMENT OF ACT IV OF 1939

19. REPEAL OF MAH. ORD. VI OF 1987 AND SAVING