CourtMesh

Section 4: Payment of tax.

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

(1) The tax leviable under [ [sub-section (1)] of section 3] shall be paid in advance by every registered owner or any person having possession or control, of a motor vehicle,-

(i) annually [at the rates provided by [sub-section (1) of section 3]] (hereinafter referred to as "the annual rate"), or

[(ii) for each quarter, at one-fourth of the annual rate referred to in clause (i), plus ten per centum thereof rounded off in the manner provided in [sub-section (3)] (the sum so arrived at is hereinafter referred to as "the quarterly rate"), or

(iii) for more than one quarter, at multiples of the quarterly rate;]

[(iv) for any period less than a quarter expiring on the last day of the quarter,-

(a) at the rate of one-twelfth of the annual rate of tax plus 20 per cent. thereof, where the period does not exceed one calendar month ;

(b) at the rate of two-twelfth of the annual rate of tax plus 15 per cent. thereof, where the period exceeds one calendar month but does not exceed two calendar months ; and

(c) at the quarterly rate, where the period exceeds two calendar months;]

* * * * * * * *

* * * * * * * *

[(2) The one time tax payable under sub-sections [(1C), (1D), (IE) or (1F)] as the case may be, of section 3 shall be paid, in case of motor vehicles referred to,-

(a) in sub-clause (i) of clause (a) of each of the sub-sections [(1C), (1D), (1E), and (1F)] at the time of registration ;

(b) in sub-clause (ii) of clause (a) of each of the sub-sections [(1C), (1D), (1E) and (1F)] within one month from the date of expiry of the period for which the tax is paid under sub-section (1) of section 3; and

(c) in sub-clause (iii) of clause (a) of each of the sub-sections [(1C), (1D), (1E) and (1F)] at the time of Registration mark is assigned to the vehicle in the State of Maharashtra.]

[(3)] In calculating the amount of tax due under [this section] for any period * * * * the fraction of a rupee less than fifty [paise shall be ignored, and the fraction of rupee of fifty paise or more] shall be taken as a rupee.

Where this provision sits

ActThe Maharashtra Motor Vehicles Tax Act, 1958.
Section4
Marginal notePayment of tax.
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. 14 of 1987. These words, brackets, figures and letters were substituted for the word and figure "section 3" by Mah. 14 of 1987, s. 4(a)(i).
  • substituted, Mah. 2 of 1998. The word, brackets and figure were substituted for the words, brackets, figures and letter "sub-section (1) and (1A)" by Mah. 2 of 1998, s. 4 (a)(i).
  • substituted, Mah. 17 of 1975. These words and figures were substituted for the words and figure "at the rates fixed by the State Government under section 3" by Mah. 17 of 1975, Sch.
  • substituted, Mah. 2 of 1998. These words, brackets and figures were substituted for the word and figure "section 3" by Mah. 2 of 1998, s. 4(a)(ii).
  • substituted, Mah. 37 of 1972. Clauses (ii) and (iii) were substituted for clause (ii) by Mah. 37 of 1972, s. 4(1).
  • substituted, Mah. 2 of 1998. These words, brackets and figures were substituted for the words, brackets and figure "sub-section (2)" by Mah. 2 of 1998, s. 4(a)(iii).
  • substituted, Mah. 22 of 1979. Clause (iv) was substituted by Mah. 22 of 1979, s. 4.
  • omitted, Mah. 14 of 1987. This proviso was deleted by Mah. 14 of 1987, s. 4(a)(ii).
  • omitted, Mah. 2 of 1998. Sub-section (1A) was deleted by Mah. 2 of 1998, s. 4(b).
  • substituted, Mah. 2 of 1998. This sub-section was substituted for sub-sections (1B) and (1C), by Mah. 2 of 1998, s. 4(c).
  • substituted, Mah. 12 of 2010. These brackets, figures, letters and word were substituted for the brackets, figures, letters and word "(1C), (1D) or (1E)" by Mah. 12 of 2010., s. 3(a).
  • substituted, Mah. 12 of 2010. These brackets, figures, letters and word were substituted for the brackets, figures, letters and word "(1C), (1D) and (1E)" by Mah. 12 of 2010., s. 3(b).
  • substituted, Mah. 12 of 2010. These brackets, figures, letters and word were substituted for the brackets, figures, letters and word "(1C), (1D) and (1E)" by Mah. 12 of 2010, s. 3(b).
  • substituted, Mah. 12 of 2010. These brackets, figures, letters and word were substituted for the brackets, figures, letters and word "(1C), (1D) and (1E)" by Mah. 12 of 2010, s. 3(b).
  • renumbered, Mah. 2 of 1998. This sub-section was renumbered by Mah. 2 of 1998, s. 4(d).
  • substituted, Mah. 2 of 1998. These words were substituted for the words, brackets and figure "sub-section (1)" by Mah. 2 of 1998. s. 4(d).
  • omitted, Mah. 43 of 1969. The words "less than one year" were deleted by Mah. 43 of 1969, s. 2.
  • substituted, Mah. 9 of 1989. These words were substituted for the words "naye paise shall be taken as fifty naye paise, and the fraction of a rupee exceeding fifty naye paise" by Mah. 9 of 1989, s. 4.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Maharashtra Motor Vehicles Tax Act, 1958. is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.