The Maharashtra Taxation Laws Amendment (Inapplicability of Limitation) Act, 1976

The Maharashtra Taxation Laws Amendment (Inapplicability of Limitation) Act, 1976

This law removes the standard legal deadlines for prosecuting tax-related offenses in Maharashtra, India. It applies to individuals and businesses accused of violating specific state tax laws, including those governing sales tax, motor spirit sales tax, sugarcane purchase tax, agricultural income tax, and professional taxes. Normally, criminal procedure codes set strict time limits for courts to initiate prosecution. By removing these expiration dates, this Act ensures that authorities can prosecute tax evaders and violators at any time, regardless of how many years have passed since the offense occurred, helping the state enforce tax compliance and recover lost revenue indefinitely.

PDF: pending for this language.