Bare Act

The Maharashtra Temporary Increase in Taxes on Motor Vehicles and Passengers Act, 1972

This Act was a temporary fiscal measure enacted by the Maharashtra legislature in 1972 to generate additional state revenue. It imposed a 10% surcharge on existing taxes levied under three specific principal Acts: the Maharashtra Tax on Goods (carried by Road) Act, 1962, the Bombay Motor Vehicles Tax Act, 1958, and the Maharashtra Tax on Passengers Act, 1952. The Act applied across the entire state of Maharashtra but had a strictly limited lifespan, expiring on March 31, 1973. For the ordinary citizen or vehicle operator at the time, this meant a temporary increase in their tax liability for the duration of the Act.

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