The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987

Tax198710 sections

The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987, empowers the state government to levy a tax on motor vehicles brought into local areas (such as municipal corporations or councils) within Maharashtra for use or sale. This tax applies to "importers"—anyone who brings a vehicle into the state from outside. The tax is calculated based on the vehicle's purchase value, including accessories and other associated costs. For an ordinary citizen, this means that when purchasing a vehicle from outside Maharashtra, you must pay this entry tax before registering the vehicle within the state, ensuring compliance with local revenue laws.

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1. Short title, extent and commencement
2. Definitions
3. Incidence of Tax
4. Reduction in liability
5. Assessing Authorities
6. Appellate Authorities
7. Returns
8. Assessment
17. Power to make rules
18. Amendment of Act IV of

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