section 3
Taxing authority
The Bombay Sales of Motor Spirit Taxation Act, 1958Tax195841 sections8 chapters
Chapter II TAXING AUTHORITIES AND TRIBUNAL
Statutory text
- (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) A person appointed under clause
- (b) or clause (
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