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1 |
1 |
Short title and extent |
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2 |
2 |
Definitions |
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3 |
3 |
Levy of Purchase Tax |
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4 |
3A |
APPLICTON OF CERTAIN PROVISIONS OF MVAT ACT, 2002 AND RULES MADE THEREUNDER |
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5 |
4 |
Taxing and licensing authorities. |
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6 |
5 |
Licence for purchasing sugarcane for use in manufacture or production of sugar |
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7 |
6 |
Returns. |
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8 |
6A |
Special provisions for transitional accounting year |
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9 |
7 |
Assessment and collection of tax |
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10 |
7A |
Penalty |
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11 |
7B |
Interest payable by occupier in certain cases. |
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12 |
7C |
Interest on amount of refund. |
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13 |
7D |
Interest on delayed refund. |
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14 |
7E |
Refund of excess payment of tax. |
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15 |
8 |
Appeal |
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16 |
9 |
Revision |
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17 |
10 |
Court-fees. |
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18 |
11 |
Application of section 4 and 12 of Limitation Act |
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19 |
12 |
Finality of assessment and penalty and interest and recovery of unpaid tax and penalty and interest |
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20 |
12A |
Special mode of recovery |
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21 |
12AA |
Special powers of authorities under the Act for recovery of tax as arrears of land revenue |
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22 |
12B |
Remission of tax. |
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23 |
13 |
Service of notice |
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24 |
14 |
Power to inspect and take copies of records and accounts |
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25 |
15 |
Information acquired to be treated confidential |
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26 |
15A |
Publication and disclosure of information respecting occupier of factories and units and other persons in public interest |
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27 |
16 |
Offences and penalty. |
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28 |
17 |
Offences by Companies |
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29 |
17A |
Compounding of offences |
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30 |
18 |
Power to make rules |
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31 |
19 |
Certain purchases not to be liable to tax |
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32 |
20 |
Repeal of Mah. Ord. No. V of 1961 |
