section 53
Payment of tax, etc
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT
Statutory text
- (1) Tax and interest shall be paid in the manner herein provided and at such intervals and by such dates as may be prescribed. (2)
- (a) A Registered dealer furnishing returns as required by sub-section (1) of section 43 shall pay into such Government Treasury and in such manner as may be prescribed, the whole of the amount of tax due from him according to such return alongwith the amount of any interest payable by him under section 49. (b)
- (i) Where any Registered dealer has not furnished a return as required by sub-section (1) of section 43, then the tax shown as payable by him in the return last furnished by him or in the return for the corresponding period of the previous year, whichever is more, shall provisionally be deemed to be the tax payable by the dealer for the period or periods for which the return has not been furnished;
- (ii) Where, however, no returns for any earlier period referred to in sub-clause (i) have been furnished by the dealer, then the amount of tax payable by the dealer for such period shall be provisionally determined by the Commissioner to the best of his judgement; and such provisional liability shall remain in force till such provisional tax is paid or the return for such period is furnished or the dealer is assessed for the said period, whichever is earlier.
- (a) A Registered dealer furnishing returns as required by sub-section (1) of section 43 shall pay into such Government Treasury and in such manner as may be prescribed, the whole of the amount of tax due from him according to such return alongwith the amount of any interest payable by him under section 49. (b)
- (3) A Registered dealer furnishing a revised return in accordance with sub-section (3) of section 43, which shows that a larger amount of tax than that already paid is payable, shall, before submitting such return, pay into Government Treasury the additional amount of tax due as per such return alongwith the amount of interest due under section 49. (4)
- (a) The amount of tax—
- (i) assessed or re-assessed for any period under section 44 or 46 less any sum already paid by the dealer in respect of such period,
- (ii) due as per order passed under section 77 read with section 57(1)(a), or
- (iii) due as per order passed under section 79 read with clause (a) of sub-section (1) of section 57,
- (b) the amount of interest due under section 49, the amount of penalty levied or the amount forfeited under section 50,
- (c) the amount of penalty (if any) imposed under sub-section (3) of section 75,
- (d) the amount payable as per the order passed under section 80 by the Settlement Commission, and
- (e) the amount due as per order passed under section 85 read with clause (a) of sub-section (1) of section 57, shall be paid by the dealer or the person liable therefor into a Government Treasury within 30 days from the date of service of the notice issued by the Commissioner for this purpose.
- (a) The amount of tax—
- (5) The Commissioner may, on an application from any dealer or person, allow him to pay the amount of tax and interest, if any, due as per return and remaining unpaid or the amount for which a notice under sub-section (4) has been issued, by instalments, on such terms and conditions, as may be specified by him. The grant of such instalments shall be without prejudice to the liability of such dealer or person to pay interest under section 49. (6)
- (i) The amount of tax where returns have been furnished without full payment thereof;
- (ii) The amount of tax deemed to be payable under clause (b) of sub-section (2);
- (iii) The amount of tax, interest and penalty and any other sum remaining unpaid after 30 days from the date of service of the notice for payment as provided in sub-section (4), and
- (iv) any instalment not duly paid, shall be recoverable as an arrear of land revenue: Provided that, where recovery proceedings have been already started to recover as an arrear of land revenue any amount mentioned in clause (i) of this sub-section, then such proceedings shall, notwithstanding anything contained in sub-section (4), continue till such amount is fully paid. Explanation.—For the purposes of this section, "tax" includes lump sum by way of composition determined under the provisions of section 58.
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