The Maharashtra Tax on Luxuries Rules, 1987


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