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

(1) This Act may be called the Maharashtra Temporary Increase in Taxes on Motor Vehicles and Passengers Act, 1972. (2) It extends to the whole of the State of Maharashtra. (3) It shall remain in force up to and inclusive of the 31st day of March 1973, and shall then expire. Section 7 of the Bombay General Clauses Act, 1904, shall apply upon the expiry of this Act as if it had then been repealed by a Maharashtra Act.

In this Act, unless the context otherwise requires,— (a) "the principal Act" means the Maharashtra Tax on Goods (carried by Road) Act, 1962, the Bombay Motor Vehicles Tax Act, 1958, or the Maharashtra Tax on Passengers Act, 1952, as the case may be; (b) words and expressions used in this Act but not defined shall have the meanings respectively assigned to them in the principal Act.

During the period this Act is in force, there shall be levied and collected an increase in the tax payable under the principal Act by way of an additional tax at the rate of ten per cent. of the tax so payable under the principal Act, and the provisions of the principal Act shall apply in relation to the levy and collection of the additional tax as they apply in relation to the levy and collection of the tax under the principal Act.