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Section 6: Procedure where no returns are submitted.

The Maharashtra Motor Vehicles (Taxation of Passengers) ActState Act of Maharashtra · Act 67 of 1958

In the following cases, that is to say,-

(a) where no returns have been submitted by the operator in respect of any stage carriage for any month or portion thereof, or

(b) where the returns submitted by the operator in respect of any stage carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete,

[the Tax Officer, shall, at any time] after giving the operator a reasonable opportunity, in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the State Government by the operator by way of tax during such month or portion thereof:

Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the State Government if the stage carriage had carried its full complement of passengers during such month or portion thereof.

Where this provision sits

ActThe Maharashtra Motor Vehicles (Taxation of Passengers) Act
Section6
Marginal noteProcedure where no returns are submitted.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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