The Maharashtra Tax on Luxuries Rules, 1987
 

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Rule No. Particulars
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
19A   Calculation of Cummulative Quantum of Benefits
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 record
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 rejection
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
54   Penalty
55   Repeal and saving
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