Bare Act

The Maharashtra Advertisements Tax Act, 1967

The Maharashtra Advertisements Tax Act, 1967, establishes the legal framework for levying and collecting taxes on advertisements exhibited within the state. It empowers the government to regulate advertisement displays, particularly in places of entertainment, and provides mechanisms for inspection and enforcement. The Act outlines specific exemptions for government, charitable, and educational advertisements to ensure that non-profit activities are not unfairly burdened. It also defines penalties for tax evasion and non-compliance, while protecting officials acting in good faith. For the ordinary citizen or business owner, this law ensures that advertisement taxation is standardized, transparent, and enforceable as a form of state revenue.

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