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Maharashtra Value Added Tax Act, 2002
Chapter VII
Payment of Tax And Recovery
Section No.
Particulars
31
Deduction of tax at source
31A
Collection and payment towards Tax
32
Payment of tax, etc.
33
Special mode of recovery
34
Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue
35
Provisional attachment to protect revenue in certain cases
36
Continuation and validation of certain recovery proceedings
37
Liability under this Act to be the first charge
38
Transfer to defraud revenue void
39
Rounding off tax, etc.
40
Adjustment of any payment
41
Exemption and refund
42
Composition of tax
43
Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act
44
Special provision regarding liability to pay tax in certain cases
45
Certain agents liable to tax for sales on behalf of principal
46
Liability of firms and partners
47
Amalgamation or demerger of Companies
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