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Section 12: Arrears of tax and interest recoverable as arrears of land revenue.

The Maharashtra Motor Vehicles Tax Act, 1958.State Act of Maharashtra · Act 65 of 1958

12. Arrears of [tax and interest] recoverable as arrears of land revenue.- [Any tax or interest] due, and not paid as provided by or under this Act shall, subject to the other provisions of this Act, be recoverable in the same manner as an arrears of land revenue :

[Provided that, if the amount of arrears of tax including interest exceeds rupees ten thousand, the Officer designated in this behalf by the State Government, may, by an order, grant subject to such conditions as may be specified in such order, a facility of making the payment in instalments not exceeding four, within a period of one year.]

Where this provision sits

ActThe Maharashtra Motor Vehicles Tax Act, 1958.
Section12
Marginal noteArrears of tax and interest recoverable as arrears of land revenue.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Mah. 22 of 1979. These words were substituted for the words "tax" by Mah. 22 of 1979, s. 10(b).
  • substituted, Mah. 22 of 1979. These words were substituted for the words "Any tax" by Mah. 22 of 1979, s. 10(a).
  • added, Mah. 2 of 1998. This proviso was added by Mah. 2 of 1998, s. 9.

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