Maharashtra Tax on Entry of Motor Vehicles into Local Areas Rules, 1987
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Chapter
No.
Section No.
Particulars
I
Preliminary
1
Short Title and commencement
2
Definitions
II
Returns, Assessment, Payment of Tax and Refund
3
Submission of returns and payment of tax
4
Time for payment and method of payment
5
Notice for payment of tax not paid according to return
5A
Designated officer to ascertain payment of amount of tax
6
Assessment of tax
7
Refunds
8
Drawback set-off etc. of tax paid by an importer under the General Sales Tax Law in force in any other State or Union Territory
III
Accounts
9
Manner in which accounts shall be kept
10
Preservation of books of accounts, registers etc.
11
Furnishing of information, inspection of books, accounts, documents etc.
IV
Appeals
12
Submission of appeals
13
Summary rejection
14
Hearing
15
Supply of copy of order to the appellant or applicant and to the concerned Assessing Authority
16
Award of costs of Appellate Tribunal
17
Fee
V
Miscellaneous
18
Service of orders and notices
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