THE MAHARASHTRA TAX ON LUXURIES RULES, 1987

INDEX
Rule No.	Rule Subject
1	SHORT TITLE AND COMMENCEMENT
2	DEFINITIONS
3	MAINTAINANCE OF ACCOUNTS
4	SUBORDINATION OF OFFICERS
5	APPLICATION FOR REGISTRATION AND FURNISHING INFORMATION
6	GRANT OF CERTIFICATE OF REGISTRATION
7	EXHIBITION OF CERTIFICATE OF REGISTRATION
8	CANCELLATION OF CERTIFICATE OF REGISTRATION
9	DECLARATION OF NAME OF OWNER UNDER SECTION 31
10	ADDITIONAL COPIES OF CERTIFICATE OF REGISTRATION ETC
11	PRODUCTION OF CERTIFICATE OF REGISTRATION ETC
12	SUBMISSION OF RETURNS
13	SPECIAL PROVISIONS FOR RETURNS IN CERTAIN CASES
14	CONSOLIDATED RETURNS
15	TIME FOR PAYMENT
16	METHOD OF PAYMENT
17	SPECIAL PROVISION FOR FILING THE RETURNS FOR THE FIRST YEAR FROM OBTAINING REGISTRATION CERTIFICATE
18	REDUCTION OF RECEIPT FOR LEVY OF TAX
19	NOTICE FOR PAYMENT OF TAX NOT PAID ACCORDING TO RETURN
20	ASSESSMENT OF TAX
21	NOTICE UNDER SUB-SECTIONS (6) AND (7) OF SECTION 13
22	FORM OF NOTICE UNDER SECTION 15 AND DATE FOR COMPLIANCE THEREWITH
23	FORM OF NOTICE UNDER SECTION 17(2)
24	NOTICE UNDER SECTION 17(5)
25	FORM OF ORDER OF ASSESSMENT
26	SUPPLY OF COPY OF ORDER OF ASSESSMENT
27	ASSESSMENT CASE RECOR
27A	REFUND OF TAX TO A TOBACCONIST 4[OR TEXTILE TRADER
28	ORDER SANCTIONING REFUND
29	REFUND ACCORDING TO REVISED RETURN
30	REFUND PAYMENT ORDER
31	REFUND ADJUSTMENT ORDER
32	CANCELLATION OF REFUND ADJUSTMENT ORDER
33	ORDER SANCTIONING INTEREST ON DELAYED REFUNDS
34	INTEREST PAYMENT ORDER
35	REFUND UNDER SUB-SECTION (6) OF SECTION 18
36	PARTICULARS TO BE SPECIFIED IN BILL OR CASH MEMORANDUM
37	PRESERVATION OF BOOKS OF ACCOUNTS, REGISTERS, ETC
38	FORM OF NOTICE FOR PRODUCTION OF DOCUMENTS ETC
39	NOTICE OF INSPECTION
40	RETENTION OF BOOKS OF ACCOUNTS, REGISTERS AND DOCUMENTS SEIZED
41	SUBMISSION OF APPEALS
42	SUMMARY REJECTIO
43	HEARING
44	NOTICE TO PERSON LIKELY TO BE AFFECTED ADVERSELY
45	SUPPLY OF COPY OF ORDER
46	NOTICE FOR RECTIFICATION OF MISTAKE UNDER SECTION 41
47	FEES
48	LUXURY TAX PRACTITIONERS AND THEIR QUALIFICATIONS
49	FORM OF AUTHORITY UNDER SECTION 48
50	AUTHORITY OF AGENT TO CONTINUE
51	SERVICE OF ORDERS AND NOTICES
52	COPIES OF DOCUMENTS AND ORDERS
53	OFFENCES AND COMPOSITION
53A	APPLICATION OF CERTAIN RULES TO TOBACCONIST 3[AND TEXTILE TRADER
54	PENALTY
55	REPEAL AND SAVING