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The Maharashtra Motor Vehicles Tax Act, 1958

The Maharashtra Motor Vehicles Tax Act, 1958

Tax195834 sections

The Maharashtra Motor Vehicles Tax Act, 1958, regulates the levy and collection of taxes on all motor vehicles used or kept in the state. It applies to vehicle owners, dealers, manufacturers, and transport operators possessing motorized vehicles, including cars, motorcycles, and goods carriages. This legislation matters because it enables the government to raise revenue for maintaining public roads and infrastructure. By levying lifetime taxes, a special environmental tax on older vehicles, and an additional road safety cess, this specific act directly funds public welfare initiatives, manages local ecological impacts, and enforces tax compliance for everyone using the state's transport network.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Definitions.
  3. 3. Levy of tax.
  4. 3A. Levy of environment tax.
  5. 3B. Levy of Road Safe Cess.
  6. 4. Payment of tax.
  7. 4A. Provision for payment of tax from month of registration of vehicle etc.
  8. 5. Issue of certificate of taxation.
  9. 6. Tax to be paid along with declaration.
  10. 7. Payment of additional tax.
  11. 8. Liability to pay arrears of tax and interest due, if any, of persons succeeding to the ownership, possession or control of motor vehicles.
  12. 8A. Interest to be paid, if tax is not paid within time limit.
  13. 9. Refund of tax.
  14. 10. Special provision for fleet-owners.
  15. 10A. Tax on transport vehicles brought in the State on temporary permits.
  16. 11. Destination and utilisation of the proceeds of tax.
  17. 12. Arrears of tax and interest recoverable as arrears of land revenue.
  18. 12A. Restrictions on use of motor vehicles in certain cases.
  19. 12B. Power to seize and detain motor vehicle in case of non-payment of tax.
  20. 13. Exemptions.
  21. 14. Appeal.
  22. 14A. Revision.
  23. 15. Power of Police Officer and the Motor Vehicles Department Officers.
  24. 16. Penalty for possession or control of motor vehicle without payment of tax and interest for incomplete and untrue declaration, etc.
  25. 17. Other penalties.
  26. 18. Compounding of offences.
  27. 19. Trial of offences.
  28. 20. Bar to levy tolls, etc. on motor vehicles.
  29. 21. Modification of leases.
  30. 22. Protection for bona fide acts.
  31. 22A. Delegation.
  32. 23. Power to make rules.
  33. 24. Repeal and savings.
  34. 25. Repeal of Mah. XXXIII of 1962 and savings.

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