(1) Any person aggrieved by an order made by the Recovery Officer determining the amount of tax due from him or aggrieved by any other order made by the Recovery Officer, may within thirty days from the date of receipt of intimation of any such order, appeal to the Appellate Authority. The Appellate Authority, on receipt of any such appeal, shall give a reasonable opportunity of being heard to the appellant and decide the matter.
(2) Any order made by the Recovery Officer, subject to an appeal to the Appellate Authority, and the decision of the Appellate Authority on any such appeal, shall be final.
6. The proceeds of the tax levied and collected under this Act shall first be credited to the Consolidated Fund of the State, and thereafter, after deducting from the proceeds such sum as the State Government may determine as expenses of collection, the remaining amount shall, under appropriation duly made by law in this behalf, be placed at the disposal of the Forest Department each year as additional budgetary resources to be expended only for forest plantations or other ancillary purposes connected with forest development programmes and for the welfare of the people dwelling in the forests and the weaker sections of the people dependent on forest-produce for their livelihood.
7. Subject to such conditions (if any) as it may impose, the State Government may, if it is necessary so to do in the public interest, by notification in the Official Gazette, exempt any specified class of sales from payment of the whole or any part of the tax payable under this Act, and such exemption shall take effect from the date of publication of the notification in the Official Gazette, or such other date as may be specified therein.
Recovery of tax through Recovery Officer.
Appeal against amount of tax.
1 These words were substituted for the words “ ten per cent. ” by Mah. 32 of 2001. s. 3.
* Now see the Maharashtra Value Added Tax Act, 1999 (Mah. IX of 2005).
XVI of
1927.
Mah.
XXIV of
1961.
Bom.
LI of
1959.
The Maharashtra Forest Developement [1983 : Mah. XXII (Tax on sale of forest-produce by Government or Forest Developement Corporation) Act, 1983 4 Protection of action taken in good faith.
Sales by cooperative societies from 7th December 1982 to 16th January
1983.
8. All arrears of tax due under this Act shall be recoverable by the Collector as arrears of land revenue.
9. No suit, prosecution or other legal proceeding shall lie against the State Government or any officer of the State Government or the Forest Development Corporation or any co-operative society for anything which is in good faith done or intended to be done under this Act.