Vidhi Codex

Bare Act

The Maharashtra Sales Tax Act, 1979

Tax1979106 sections6 chapters

This Act levied sales tax on the sale and purchase of goods in Maharashtra. It set out who was liable to pay tax, single-point levies on declared goods and other specified goods, how sale price and turnover were worked out, and the taxes payable by dealers. It was later replaced by the Maharashtra Value Added Tax Act, 2002.

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Chapter III SALES TAX AUTHORITIES, TRIBUNAL AND SETTLEMENT COMMISSION →

  1. 31Sales Tax Authorities
  2. 32Tribunal
  3. 33Settlement Commission

Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT →

  1. 34Registration
  2. 35Authorization
  3. 36Recognition
  4. 37Permit
  5. 38Commissioner may refuse Authorization etc
  6. 39Cancellation or suspension of Authorization etc
  7. 40Non-transferability of Registration, Authorization etc
  8. 41Information to be furnished regarding changes in business etc
  9. 42Certificate of registration, etc. to continue in certain circumstances
  10. 43Returns
  11. 44Assessment of taxes
  12. 45Applicability of all the provisions of this Act or earlier law to person liable to pay tax under section 30
  13. 46Reassessment of turnover escaping assessment, under assessed etc
  14. 47Part assessment of taxes
  15. 48Reopening of assessment or re-assessment at the instance of dealer
  16. 49Levy and calculation of interest
  17. 50Imposition of penalty in certain cases
  18. 51Reference to higher authority in certain cases
  19. 52Power of Commissioner to issue directions in certain cases
  20. 53Payment of tax, etc
  21. 54Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue
  22. 55Rounding off etc
  23. 56Provided that, nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act.
  24. 57Continuation of certain recovery proceedings
  25. 58Lump sum payment of tax
  26. 59Exemptions
  27. 60Draw-back, set-off, refund etc
  28. 61Refund of excess payment
  29. 62Refund of taxes forfeited
  30. 63Reimbursement of tax on Declared goods in the course of inter-State trade or commerce
  31. 64Interest on delayed refund
  32. 65Power to withhold refund in certain cases
  33. 66Remission of tax
  34. 67In other cases, the remission shall not be made without the previous sanction of the State Government.
  35. 68Prohibition against collection of tax in certain cases
  36. 69Memorandum of sales or purchases

Chapter VI LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION →

  1. 70Accounts
  2. 71Production and inspection of accounts and documents and search of premises
  3. 72Dealer to declare the name of manager of his business
  4. 73Power to collect statistics

Chapter VII PROCEEDINGS →

  1. 74Determination of disputed question
  2. 75Powers of Tribunal, Settlement Commission and Commissioner
  3. 76Bar to certain proceeding
  4. 77Appeal
  5. 78Non-appealable orders
  6. 79Revision
  7. 80Settlement of cases
  8. 81Assessment proceedings etc., not to be invalid on certain grounds
  9. 82Court-fee on appeal and application for revision and certain other applications
  10. 83Application of sections 4 and 12 of Limitation Act, and extension of period of limitation in certain cases
  11. 84Statement of case to the High Court
  12. 85Rectification of mistakes
  13. 86Certain transfers to be void
  14. 87Provisional attachment to protect revenue in certain cases

Chapter VIII OFFENCES AND PENALTIES →

  1. 88Offences and Penalties
  2. 89Action against any authority for vexatious order or wilful under assessment etc
  3. 90Disclosure of information by a public servant
  4. 91Disclosure of information required under section 73 and failure to furnish information or return under that section
  5. 92Offences by companies and Hindu undivided family
  6. 93Cognizance of offences
  7. 94Investigation of offences
  8. 95Compounding of offences

Chapter IX MISCELLANEOUS →

  1. 96Power to transfer proceedings
  2. 97Appearance before any authority in proceedings
  3. 98Persons appointed under section 31 and member of Tribunal etc. to be public servants
  4. 99Indemnity
  5. 100Power to make rules
  6. 101Notifications issued under sections 10, 27 and 59 and rules made under the Act to be laid before both Houses and liable to be modified or annulled by them
  7. 102Certain sales and purchases not to be liable to tax
  8. 103Repeal
  9. 104Savings
  10. 105Power to remove difficulties

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