1 |
1 |
Short title, extent and commencement |
2 |
2 |
Definitions |
3 |
3 |
Incidence of Tax |
4 |
4 |
Reduction in tax liability |
5 |
5 |
Assessing Authorities |
6 |
6 |
Appellate Authorities |
7 |
7 |
Returns |
8 |
7A |
Electronic filing of returns and electronic payment1[7A. Electronic filing of returns and electronic payment: |
9 |
8 |
Assessments |
10 |
9 |
Reassessment |
11 |
9A |
Rectification of Mistake |
12 |
9B |
Examination of records |
13 |
10 |
Payment of Tax |
14 |
10A |
Designated Officer |
15 |
10B |
Impounding of motor vehicle on import of which tax is not paid |
16 |
11 |
Refund of tax |
17 |
12 |
Exemptions |
18 |
13 |
Appeals |
19 |
14 |
Penalty |
20 |
15 |
Officers and Servants appointed under this Act to be public servants |
21 |
16 |
Protection of action, taken under this Act |
22 |
17 |
Power to make rules |
23 |
18 |
Amendment of Act IV of 1939 (deleted by the Mah. Act No. 22 of 1998, dated 11-8-1998) |
24 |
19 |
Repeal of Mah. Ord. VI of 1987 and saving |