Maharashtra Tax on Luxuries Act, 1987


Section
Section Title
  1 Short title, extent and commencement View Judgements
  2 Definitions View Judgements
  3 Incidence and Levy of tax View Judgements
  3a Incidence of tax on Tobcconists View Judgements
  3b Levy of Luxury Tax on a tobacconist View Judgements
  3c Application of certain sections to tobacconists View Judgements
  3d Incidence of tax on textile trader View Judgements
  3e Levy of Luxury tax on textile trader View Judgements
  3f Application of certain sections to textile trader View Judgements
  3g Removal of doubts View Judgements
  4 Liability of hotelier textile trader and tobacconist to pay tax View Judgements
  4a Levy of cess on Beedis View Judgements
  4b Application of certain sections to supplier of beedi View Judgements
  5 Liability of firms as hoteliers, textile trader and tobacconist View Judgements
  6 Special provision regarding liability to pay tax including any penalty or interest in certain cases View Judgements
  7 Authorities under the Act View Judgements
  8 Registration View Judgements
  9 Non-transferability of registration certificate View Judgements
  10 Information to be furnished regarding changes in business etc View Judgements
  11 Certificate of registration to continue in certain circumstances View Judgements
  12 Returns View Judgements
  13 Assessment of tax View Judgements
  14 Applicability of provisions of this Act to person liable to pay tax under section 6 View Judgements
  15 Reassessment of turnover escaping assessment, under-assessed, etc View Judgements
  15a Assessment or reassessment in special cases View Judgements
  16 Imposition of penalty and levy of interest View Judgements
  17 Imposition of penalty for contravening certain provisions View Judgements
  18 Payment of tax View Judgements
  19 Rounding off the tax etc View Judgements
  20 Special powers of authorities for recovery of tax as arrear of land revenue View Judgements
  21 Special mode of recovery and certain recovery proceedings View Judgements
  22 Exemption View Judgements
  22a Calculation of cumulative quantum of benefits under the New Package Scheme of Incentives for Tourism Projects View Judgements
  23 Refund of excess payment View Judgements
  23a Refund of tax View Judgements
  24 Interest on delayed refunds View Judgements
  24a Interest on amount of refund View Judgements
  25 Power to withhold refund in certain cases View Judgements
  26 Remission of tax View Judgements
  27 Prohibition against collection of tax in certain cases View Judgements
  28 Bill or cash memorandum to be issued to customer View Judgements
  29 Accounts View Judgements
  30 Production and inspection of accounts and documents and search of premises View Judgements
  31 Hotelier and tobacconist to declare the name of owner of business View Judgements
  32 Power to collect statistics View Judgements
  33 Determination of certain disputed question View Judgements
  34 Powers of Commissioner View Judgements
  35 Bar to certain proceedings View Judgements
  36 Appeals View Judgements
  37 Non-appealable orders View Judgements
  38 Revision View Judgements
  39 Court fee on appeal and certain other applications View Judgements
  40 Application of sections 4, 5 and 12 of Limitation Act View Judgements
  41 Rectification of mistakes View Judgements
  42 Offences and penalties View Judgements
  43 Disclosure of information by any public servant View Judgements
  44 Offences by companies View Judgements
  45 Investigation of offences View Judgements
  46 Compounding of offences View Judgements
  47 Power to transfer proceedings View Judgements
  48 Appearance before any authority in proceedings View Judgements
  49 Persons appointed under section 7 to be public servants View Judgements
  50 Indemnity View Judgements
  51 Power to make rules View Judgements
  52 Repeal of Mah. XXI of 1974 View Judgements
  53 Savings View Judgements
  54 Removal of difficulties View Judgements



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