The Bombay Sales of Motor Spirit Taxation Act, 1958

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

1. (1) For carrying out the purposes of this Act, the State Government may appoint—
   • (a) a person to be the Collector of Motor Spirit Sales Tax for the whole of the [State of Maharashtra] ;
   • (b) one or more persons to be Additional Collectors of Motor Spirit Sales Tax ;
   • (c) such other persons to assist the Collector as the State Government thinks fit.
2. (2) A person appointed under clause
   • (b) or clause (

The Tribunal constituted under section 21 of the Bombay Sales Tax Act, Bom. 1959, shall also be the Tribunal for the purposes of hearing appeals and revision of applications and discharging other functions of the Tribunal under this Act, and accordingly, the provisions of section 21 of that Act (including any regulations made thereunder with such modifications, if any, therein as circumstances may require) and other provisions relating to the Tribunal under that Act shall also apply to and in relation to such Tribunal, for the purposes of this Act.

1. (1) There shall be levied and collected a tax on the sale [or purchase] of motor spirit at such stage, as may be prescribed: Provided that such tax shall not be levied on any sale [or purchase] at more than one stage.
2. (2) Subject to the provisions of section 6, the tax under sub-section
3. (1) shall be levied for the prescribed period, in the prescribed manner, and at such rate or rates [not exceeding 30 per cent.] [of the sale price, or of the purchase price, as the case may be, of such motor spirit]) as may be prescribed, and different rates may be prescribed for different kinds of motor spirit.
4. (3) If any tax payable under sub-section
5. (1) is not paid within the prescribed period, the Collector may in lieu thereof, recover any sum not exceeding double the amount of the tax so unpaid which the Collector may think it reasonable to recover.

1. (1) Where accounts are kept and maintained, and statements submitted in the manner, and for the period, prescribed by section 13, the tax leviable under section 5 shall be assessed by the Collector on the sales [or purchases] as disclosed in such accounts and statements.
2. (2) Where no such accounts are kept and maintained, or where no such statements are submitted, or where the Collector has reasonable ground for believing that the accounts or statements are false or incorrect, the Collector shall make the assessment to the best of his judgment.

Where tax is levied and collected under section 5 on the sale of motor spirit to a wholesale trader, and such motor spirit is then exported outside the [State of Maharashtra] the wholesale trader shall, upon an application made in this behalf and subject to such conditions as may be prescribed, be entitled to a refund of the tax in respect of the sale to him of the motor spirit.

Exemption.

7A.

1. (1) Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest, by notification in the Official Gazette, exempt any specified class of sales or purchases from payment of the whole or any part of the

1. (1) The proceeds of the tax and penalties, other than fine, recovered under this Act, shall first be credited to the Consolidated Fund of the State.
2. (2) After deducting from the said proceeds, such sum as the State Government may determine in this behalf, but not exceeding 50 per cent. thereof, the remaining amount shall be entered in and transferred

1. (1) Every trader shall obtain a licence from the Collector for carrying on his trade.
2. (2) Where a trader has more than one place of business, whether in the same town or village or in different towns or villages, he shall obtain a separate licence in respect of each such place of business : Provided

Expiry and renewal of licence.

1. (1) Every licence shall be in such form, and subject to such conditions, as may be prescribed and shall expire on the last day of the year for which it was granted, and may be renewed from year to year : Provided that in the case of any licence given to a manufacturer or importer, the conditions of such licence may provide that the holder of the licence shall not sell motor spirit except to a wholesale trader or a consumer.
2. (2) The Collector may impose for the grant or renewal of every licence such fees as may be prescribed. Explanation.—In this section "year" means a financial year.

No trader shall carry on business in the sale or purchase of motor spirit without, or otherwise than in accordance with the conditions of, a licence.

1. (1) Subject to such conditions as may be prescribed, the Collector may suspend or cancel a licence—
   • (a) if any tax payable under section

Traders to keep accounts and submit statements.

1. (1) Every trader shall keep and maintain accounts, in the form prescribed, of motor spirit manufactured or imported, sold or purchased, by him, and shall submit to the officer

1. (1) The Collector may, for the purposes of this Act, at all reasonable times—
   • (a) require any person, to whom section 9 applies, to produce before him accounts, registers or other

Bar to certain proceedings. Save as is provided by section 21, no assessment made and no order passed under this Act or the rules made thereunder by the Collector or any person appointed under section 3 to assist him shall be called in question in any civil court, and save as is provided by sections 16

1. (1) Within sixty days from the making of an order of assessment either with or without penalty, or the passing of any other order, under this Act, any

Revision. 17.

1. (1) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Collector may, upon application or of his own motion, revise any order passed under this Act or the rules made thereunder, by a person appointed under section 3 to assist him and, subject thereto the Tribunal may, upon application

Court-fee on appeal and application. 18. Notwithstanding anything contained in the Court-fees Act, 1870 or in any other law relating to the levy of Court fees in any part of the State an appeal preferred under section 16, and an application for revision made under section 17 shall bear a Court-fee stamp of such value as may be prescribed.

Application of sections 4 and 12 of Limitation Act, IX of 1908.

19.

Extension of period of limitation in certain cases Extension of period of limitation in certain cases. 20. The prescribed authority may admit any appeal under section 16 and the Collector and the Tribunal may admit an application under section 17, after the period of limitation laid down in the said sections if the appellant

Statement of case to High Court.

21.

1. (1) Within ninety days from the passing by the Tribunal of any order under sub-section
2. (3) of section 16 or

Rectification of mistakes.

1. (1) The Collector may at any time within two years from the date of any order passed by him, on his own motion, rectify any mistake apparent from the record and shall within a like period rectify any such mistake which

Penalty for contravention of section 11. Whoever contravenes the provisions of section 11, on conviction, be punished with fine which may extend to two thousand rupees and in the case of a continuing contravention with an additional fine which may extend to one hundred rupees for every day during which such contravention continues after conviction for the first such contravention.

Penalty for failure to keep accounts or submit returns. If any trader liable under section 13 to keep accounts or to submit statements fails without sufficient cause, to keep or submit the same in the manner and at the period prescribed or keeps false accounts

Whoever—

1. (a) fails to comply with any requirement, made of him under sub-section

1. (1) of section 14, or
   • (b) produces false accounts registers or documents, or

Power of entry and search. Any officer specially empowered by the State Government in this behalf may enter and search, at any time, by day, or by night any building, vessel, vehicle or place in which

Searches how made.

Power of investigation Power of investigation.

1. (1) Every officer not below such rank as may be prescribed shall, within the area for which he is appointed, have power to investigate all offences punishable under this Act.
2. (2) Every such officer shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898, upon an officer in charge of a police station for the investigation of a cognizable offence.

All offences punishable under this Act shall be bailable.

1. (1) The Collector may accept from any person who has committed an offence punishable under this Act or the rules made thereunder by way of composition of such offence, such sum of money as the Collector may fix, which shall not exceed—
   • (i) a sum equal to double the amount of the tax payable under section 5 in respect of any sales conducted [or purchases made] by such person ; or
   • (ii) two thousand rupees whichever is greater.
2. (2) On the payment of such sum of money to

Jurisdiction to try offences. No Magistrate, below the rank of a Presidency Magistrate in Greater Bombay or a Magistrate of the Second Class elsewhere, shall try an offence under this Act.

Subject to the general or special orders of the State Government, the Collector may delegate any of the powers conferred upon him by or under this Act to any person appointed to assist him under section 3.

Officers to be public servants.

Protection of persons acting in good faith and limitation of suits and prosecutions Protection of persons acting in good faith and limitation of suits and prosecutions.

1. (1) No suit, prosecution or other legal proceedings shall be instituted against any officer of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
2. (2) No suit shall be instituted against the [State of Maharashtra] and no prosecution or suit shall be instituted against any officer of the Government in respect of anything, done or intended to be done, under this Act unless the

The State Government may, by rules made in this behalf, exempt any class of traders from all or any of the provisions of this Act.

1. (1) The State Government may, for the purposes of carrying out the provisions of this Act, make rules.
2. (2) In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules for the following matters :---
   • • * * * * * *
   • (b) the stage at which, the rate or rates and the period for which and the manner in which, the tax shall be levied and collected under section 5 ;
   • (c) the condtions subject to which a wholesale trader shall be entitled to refund under section 7 ;
   • (d) the form and conditions of the licence under section 10 and the fee for the grant or renewal thereof ;
   • (e) the conditions subject to which a licence may be suspended or cancelled under section 12 ;
   • (f) the form of accounts to be maintained, and of statements to be submitted [and the terms and conditions subject to which a consolidated statement may be submitted] under section 13 ;
   • (g) the manner in which, and the authority to which, appeals against any order under this Act may be preferred ; the procedure for, and other matters (including fees) incidental to, the disposal of appeals and applications for revision, under sections 16 and 17 ;
   • (h) the value of the court-fee stamp which an appeal or application for revision shall bear under section 18 ;
     • (i) the rank of officer empowered to investigate offences under section 28 ;
   • (j) the conditions subject to which any class of traders may be exempted from all or any of the provisions of the Act under section 35.
3. (3) Any rule made under this section may provide that any person contravening any such rule shall be liable, on conviction, to be punished with a fine which may extend to one thousand rupees and in the case of a continuing contravention with an additional fine which may extend to fifty rupees for every day during which such contravention continues after conviction for the first such contravention.
4. (4) The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of the rules being made after previous publication : Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section * * * *
5. (5) Every rule made under this Act shall be laid as soon as may be after it is made before each House of the State Legislature while it is in session for a total period of thirty days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification, in the rule or both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall from the date of publication of such notification have effect only in such modified form or be of no effect, as the case may be ; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.

All sums payable as taxes, fees or penalties other than fine, under this Act shall if not paid within the prescribed period or as the case may be, before such date as the Collector may direct, be recoverable as an arrear of land revenue.

Nothing in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of a tax on any sale or purchase of motor spirit where such sale or purchase takes place—

1. (a) outside the [State of Maharashtra], or
2. (b) in the course of the import of such motor spirit into the territory of India or the export of the goods out of such territory, or
3. (c) in the course of inter-State trade or commerce, and the provisions of this Act and the said rules shall be read and construed accordingly. Explanation.—For the purpose of this section, whether a sale or purchase takes place—
   • (i) outside the [State of Maharashtra], or
   • (ii) in the course of import of the goods into the territory of India or the export of the goods out of such territory, or
   • (iii) in the course of inter-State trade or commerce, shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central

The following laws, that is to say—

1. (a) the Bombay Sales of Motor Spirit Taxation Act, 1946,
2. (b) the Hyderabad Motor Spirit Taxation Regulation, 1358 Fasli.
3. (c) the Saurashtra Sales of Motor Spirit Taxation Ordinance, 1948,
4. (d) The Bombay Sales of Motor Spirit Taxation Act, 1946, as applied to the Kutch area of the State of Bombay, are hereby repealed, and the enactments specified in column 1 of the Schedule shall be amended to the extent

(See section 39) | Enactments. | Extent of amendments. | | :--- | :--- | | 1. The Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938 (Act No. XIV of 1938). | (1) In the long title and the preamble, the words " motor spirit and " shall be deleted. <br> (2) In sub-section (1) of section 1 the words " Motor Spirit and " shall be deleted. <br> (3) In section 2, <br> (i) in clause (b), the words and figures "but does not include motor spirit as defined in the Bombay Sales of Motor Spirit Taxation Act, 1958", shall be added at the end ; <br> (ii) clause (c) shall be deleted ; <br> (iii) in clauses (e) and (f), the words " motor spirit or " shall be deleted. <br> (4) In section 3, in sub-section (1), the words " motor spirit and " shall be deleted. <br> (5) In section 10, in clause (b) of sub-section (1), the words " motor spirit or " shall be deleted. <br> (6) In section 11, the words " motor spirit or " where they occur at two places, shall be deleted. <br> (7) In section 20, the words " motor spirit or " shall be deleted. <br> (8) In section 26, in clause (e) of sub-section (2), the words " motor spirit and " shall be deleted. | | 2. The Bombay Sales Tax Act, 1953 (Bom. III of 1953) | In Schedule A, for entry 35