Maharashtra Tax on Entry of Motor Vehicles into Local Areas Rules, 1987


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