Vidhi Codex

Bare Act

The Maharashtra Taxation Laws Offences (Extension of Period of Limitation) Act, 1977

Tax19774 sections

The Maharashtra Taxation Laws Offences (Extension of Period of Limitation) Act, 1977, regulates the time limit for prosecuting tax-related offenses in Maharashtra, India. It specifically applies to individuals and businesses subject to vehicle, passenger, and transport goods taxes within the local state. By extending the limitation period, this Act grants the state government additional time to investigate crimes and initiate legal proceedings against tax violators. This legislation matters because it prevents tax suspects from escaping prosecution simply due to the passage of time, thereby protecting state treasury revenues and ensuring that transport tax laws are effectively enforced across the region.

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  1. 0. Preamble
  2. 1. SECTIONS.
  3. 2. LXV of 1958).
  4. 3. LXVII of 1958).

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