Chapter III SALES TAX AUTHORITIES AND TRIBUNAL

Certain sales and purchases not to be liable to tax.— (1) Nothing in this Act shall apply to,— (a) any sale or purchase of goods which takes place outside the State of Maharashtra; (b) any sale or purchase of goods which takes place in the course of import of the goods into the territory of India or export of the goods out of the territory of India; (c) any sale or purchase of goods which takes place in the course of inter-State trade or commerce; (d) such other sales or purchases as the State Government may, by notification in the Official Gazette, specify.

Tribunal.—

1. (1) The State Government shall constitute a Tribunal consisting of such number of members as the State Government thinks fit, to perform the functions assigned to the Tribunal by or under this Act.
2. (2) The State Government shall appoint one of the members of the Tribunal to be the President thereof.
3. (3) The State Government may appoint such number of members as it thinks fit to be members of the Tribunal.
4. (4) The qualifications, conditions of service and the procedure to be followed by the Tribunal shall be such as may be prescribed.

Action against any authority for vexatious order or wilful under-assessment, etc.—

1. (1) Any person appointed under section 10 who,—
   • (a) acts in a manner prejudicial to the interest of this Act and thereby willfully or knowingly causes a loss to the State Government; or
   • (b) willfully and vexatiously institutes proceedings against any person; or
   • (c) vexatiously or knowingly demands more than the tax or penalty due; or
   • (d) intentionally requires any person to produce such accounts, registers or documents or to furnish such information, as are not relevant for the purposes of this Act; or
   • (e) commits any other act to cause harassment to any person; shall, on conviction, be punished with rigorous imprisonment for a term which may extend to one year or with fine which may extend to rupees ten thousand or with both.
2. (2) No prosecution shall be instituted against any such person in respect of any act referred to in sub-section
3. (1) without the previous sanction of the State Government.

Persons appointed under section 10 and members of Tribunal to be public servants.—

Powers of Tribunal and Commissioner Powers of Tribunal and Commissioner.—

1. (1) The Tribunal and the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V of 1908), while trying a suit, in respect of the following matters, namely:—
   • (a) enforcing the attendance of any person and examining him on oath or affirmation;
   • (b) compelling the production of documents;
   • (c) issuing commissions for the examination of witnesses.
2. (2) The Tribunal and the Commissioner shall be deemed to be a Civil Court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

Indemnity.— No suit, prosecution or other legal proceeding shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.