Chapter I PRELIMINARY

1. (1) This Act may be called the Bombay Sales of Motor Spirit Taxation Act, 1958.
2. (2) It extends to the whole of the State of Maharashtra.
3. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

In this Act, unless the context otherwise requires,—

1. (a) “Collector” means the Collector appointed under section 3, and includes an Additional Collector appointed under that section ;
2. (b) “consumer” means any person who purchases motor spirit for the purpose of consumption, and not for the purpose of resale ;
3. (c) “importer” means a person