|
1 |
1 |
Short title, extent and commencement |
|
2 |
2 |
Definitions. |
|
3 |
3 |
Levy and charge of tax. |
|
4 |
4 |
Employers liability to deduct and pay tax an behalf of employees |
|
5 |
4A |
Restricted liability to pay tax. |
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6 |
4B |
Liability to deduct and pay tax in certain cases. |
|
7 |
4C |
Collection and payment towards tax. |
|
8 |
5 |
Registration and enrolment. |
|
9 |
6 |
Returns. |
|
10 |
7 |
Assessment and collection of tax |
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11 |
7A |
Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain Provisions of Rules made thereunder |
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12 |
8 |
Payment of Tax |
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13 |
9 |
Consequences of failure to deduct or to pay tax. |
|
14 |
10 |
Penalty for non-payment of tax. |
|
15 |
10A |
Special provision regarding liability to pay tax in certain cases |
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16 |
11 |
Recovery of tax, etc. |
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17 |
11A |
Special powers of Profession Tax Authorities for recovery of tax as arrears of land revenue |
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18 |
12 |
Authorities for implementation of the Act |
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19 |
12A |
Determination of certain disputed questions |
|
20 |
13 |
Appeal |
|
21 |
14 |
Revision. |
|
22 |
15 |
Rectification of mistakes. |
|
23 |
16 |
Accounts. |
|
24 |
17 |
Special mode of recovery. |
|
25 |
18 |
Production and inspection of accounts and documents and search of premises. |
|
26 |
19 |
Refunds of excess payments. |
|
27 |
19A |
Interest on amount of refund |
|
28 |
19B |
Interest on delayed refund |
|
29 |
20 |
Offences and penalties. |
|
30 |
21 |
Offences by companies. |
|
31 |
22 |
Power to transfer proceedings. |
|
32 |
23 |
Compounding of offences. |
|
33 |
24 |
Powers to enforce attendance, etc. |
|
34 |
25 |
Bar to proceedings. |
|
35 |
26 |
Power to delegate. |
|
36 |
26A |
Power to collect statistics. |
|
37 |
27 |
Power to make rules. |
|
38 |
27A |
Exemptions |
|
39 |
28 |
Amendment of certain enactments. |
|
40 |
29 |
Grants to local authorities for loss of revenue. |
|
41 |
30 |
Amount to be paid into the Fund established under the Maharashtra Employment Guarantee Act, 1977. |
