The Maharashtra Motor Vehicles (Taxation of Passengers) Act
The Maharashtra Motor Vehicles (Taxation of Passengers) Act
The official Maharashtra Motor Vehicles Taxation of Passengers Act regulates the taxation of passengers traveling on public transport buses in Maharashtra. The law applies to all commercial bus operators, requiring them to collect this passenger tax, submit regular activity returns, and pay the accumulated tax amounts to designated government tax officers. This legislation matters because it secures revenue that the state directs into a dedicated health and nutrition fund, which directly finances social welfare programs for children and expectant mothers. It also establishes strict inspection mechanisms, record keeping duties, and financial penalties to prevent tax evasion by these transport businesses.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Levy of tax on passengers carried by stage carriages
- 3A. Levy of further tax on passengers carried by stage carriages.
- 4. Submission of returns.
- 5. Tax to be paid every month to Tax Officer.
- 5A. Utilisation of proceeds of tax.
- 6. Procedure where no returns are submitted.
- 7. Fares escaping assessment.
- 8. Penalty for non-payment of tax.
- 9. Recovery of tax, etc.
- 10. Restrictions on the use of stage carriages in certain cases.
- 10A. Refund of excess payment.
- 11. Appeal against demand.
- 11A. Revision.
- 12. Maintenance of accounts and registers.
- 13. Power to order production of accounts.
- 14. Powers of entry and inspection.
- 15. Offences and penalties and competent Court.
- 16. Offences by companies.
- 17. Composition of offences.
- 18. Officers to be public servants.
- 19. Bar of certain proceedings.
- 20. Limitation for suits and prosecutions.
- 21. Power to exempt certain passengers, from payment of tax.
- 22. Power to make rules.
PDF: pending for this language.