[(1) Every person liable to pay tax under this Act shall furnish a return within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle  [or for obtaining an assignment of a new registration mark therefore] under the Motor Vehicles Act, 1988, whichever is earlier. The return to be so furnished shall be in such form, for such period and to such authority, as may be prescribed].
 [Provided that in case of a motor vehicle liable for obtaining a registration mark, an entry of which has been effected into a local area before the date of publication of the Maharashtra Tax on Entry of Motor Vehicles into Local Areas (Amendment) Act, 1997, in the Official Gazette, the concerned person liable to pay the tax shall furnish; if not already furnished, the return within a period of 15 days from the said date.]
(2) If any person liable to pay tax under this Act, having furnished return under sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return before the expiry of three months from the last date prescribed for furnishing the original return.
1. This sub-clause (1) was substituted by Mah. Act No. 30 of 1989 with effect from . 28-8-1989
2. These words were Inserted and shall be deemed to have been Inserted with effect from . 28-8-1989 by the Mah. Act No. 22 of 1998 dated 11-8-1998 Section 4(a)
3. This proviso was added by the Mah. Act No. 22 of 1998, dated 11-8-1998 Section 4(b)
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