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Section 5: Issue of certificate of taxation.

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

5. Issue of * * * certificate of taxation.- (1) When the tax leviable under section 3 in respect of any motor vehicle is paid the Taxation Authority shall issue to the person paying the tax,-

(a) a [receipt], in the prescribed form, indicating therein that such tax has been paid, and

(b) a certificate of taxation, in the prescribed form, indicating therein [whether the motor vehicle is manufactured in India or any place outside India,] the rate at which the tax is leviable and the [specific period, or as the case may be, lifetime of a vehicle * * * * *,] for which the tax has been paid.

(2) Where a certificate of taxation has already been issued in respect of such motor vehicle, the Taxation Authority shall, on payment of tax as aforesaid, cause to be made in the certificate of taxation an entry of any such payment.

Where this provision sits

ActThe Maharashtra Motor Vehicles Tax Act, 1958.
Section5
Marginal noteIssue of certificate of taxation.
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.

  • omitted, Mah. 37 of 1972. The words "tax token and" were deleted by Mah. 37 of 1972, s. 7(1).
  • substituted, Mah. 37 of 1972. This word was substituted for the word "token" by Mah. 37 of 1972, s. 6(a).
  • inserted, Mah. 17 of 1975. These words were inserted by Mah. 17 of 1975, Sch.
  • substituted, Mah. 14 of 1987. These words were substituted for the word "period" by Mah. 14 of 1987, s. 5.
  • omitted, Mah. 2 of 1998. The words "in the case of motor cycle, tricycle, motor car or omni bus" were deleted by Mah. 2 of 1998, s. 5.

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