Vidhi Codex

Bare Act

The Bombay Sales of Motor Spirit Taxation Act, 1958

Tax195841 sections8 chapters

The Bombay Sales of Motor Spirit Taxation Act, 1958, establishes the legal framework for taxing the sale and purchase of motor spirit (fuel) within the State of Maharashtra. The Act mandates that any trader dealing in motor spirit must obtain a valid license from the designated Collector to operate legally. It empowers the government to levy taxes, inspect business premises, and enforce compliance through penalties for failing to maintain accurate records or operating without a license. For the ordinary citizen, this law ensures that fuel transactions are regulated, taxes are collected for state revenue, and business operations remain transparent and accountable.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II TAXING AUTHORITIES AND TRIBUNAL →

  1. 3Taxing authority
  2. 4Tribunal

Chapter III LEVY OF TAX AND UTILISATION OF THE PROCEEDS OF TAX →

  1. 5Levy and collection of tax
  2. 6Assessment of tax
  3. 7Government may grant refund of tax in certain cases
  4. 7AExemption
  5. 8Utilisation of proceeds of tax

Chapter IV LICENSING OF TRADERS →

  1. 9Trader to take out licence
  2. 10Expiry and renewal of licence
  3. 11No trader to carry on business without licence
  4. 12Suspension or cancellation of licence

Chapter V LIABILITY TO KEEP ACCOUNTS, TO SUBMIT STATEMENTS AND POWERS OF INSPECTION AND SEARCH →

  1. 13Traders to keep accounts and submit statements
  2. 14Production and inspection of accounts and documents, and search of premises

Chapter VI APPEALS AND REVISION →

  1. 15Bar to certain proceedings
  2. 16Appeal
  3. 17Revision
  4. 18Court-fee on appeal and application
  5. 19Application of sections 4 and 12 of Limitation Act, IX of 1908
  6. 20In computing the period laid down under sections 16 and 17 the provisions of sections 4 and 12 of the Indian Limitation Act, 1908, shall so far as may be, apply.
  7. 21Statement of case to High Court
  8. 22Rectification of mistakes

Chapter VII OFFENCES, PENALTIES AND PROCEDURE →

  1. 23Penalty for contravention of section 11
  2. 24Penalty for failure to keep accounts or submit returns
  3. 25Penalty for failure to comply with requirements of section 14 or obstructing officer in discharge of duties
  4. 26Power of entry and search
  5. 27Searches how made
  6. 28All searches made under section 26 shall be made in accordance with the provisions of the Code of Criminal Procedure, 1898.
  7. 29Offences to be bailable
  8. 30Power to compound offences
  9. 31Jurisdiction to try offences

Chapter VIII MISCELLANEOUS →

  1. 32Delegation of power by Collector
  2. 33Officers to be public servants
  3. 34All officers acting under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
  4. 35Power of Government to exempt certain traders from the Act
  5. 36Power to make rules
  6. 37Taxes, licence-fees and penalties to be recoverable as arrears of land revenue
  7. 38Certain sales not to be liable to tax
  8. 39Repeals, amendments and savings

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