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Home›State Acts›The Maharashtra Motor Vehicles (Taxation of Passengers) Act›section 18

section 18

Officers to be public servants.

The Maharashtra Motor Vehicles (Taxation of Passengers) Act
Tax195826 sections
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Statutory text

All officers acting under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (XLV of 1860).

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← section 17section 19 →

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Contents

26 matching sections

  1. 1Short title, extent and commencement.
  2. 2Definitions.
  3. 3Levy of tax on passengers carried by stage carriages
  4. 3ALevy of further tax on passengers carried by stage carriages.
  5. 4Submission of returns.
  6. 5Tax to be paid every month to Tax Officer.
  7. 5AUtilisation of proceeds of tax.
  8. 6Procedure where no returns are submitted.
  9. 7Fares escaping assessment.
  10. 8Penalty for non-payment of tax.
  11. 9Recovery of tax, etc.
  12. 10Restrictions on the use of stage carriages in certain cases.
  13. 10ARefund of excess payment.
  14. 11Appeal against demand.
  15. 11ARevision.
  16. 12Maintenance of accounts and registers.
  17. 13Power to order production of accounts.
  18. 14Powers of entry and inspection.
  19. 15Offences and penalties and competent Court.
  20. 16Offences by companies.
  21. 17Composition of offences.
  22. 18Officers to be public servants.
  23. 19Bar of certain proceedings.
  24. 20Limitation for suits and prosecutions.
  25. 21Power to exempt certain passengers, from payment of tax.
  26. 22Power to make rules.
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