Bare Act

The Bombay Sales Tax (Amendment and Validating Provisions) Act, 1970

This Act validates taxes previously collected by the Maharashtra government on sales made by commission agents and on goods imported into the state. It ensures that these taxes are considered legally valid even if there were procedural errors or if the officers collecting them were not fully authorized at the time. The law also prevents anyone from filing lawsuits to get these taxes refunded. Essentially, it provides legal certainty to the state and businesses by confirming that past tax collections are final and cannot be challenged in court.

PDF: pending for this language.