.....under section 31 or 40, the amount certified by the Collector shall be deemed to be the stamp actually used at the date of execution. Section 28 Facts affecting duty to be set forth in instrument The consideration (if any)1 These words were Inserted by Mah. 16 of 1979, S.4[the market value] and all other facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein. Section 29 Direction as to duty in case of certain conveyances (1) Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by different instruments, the1 These words were Inserted by Mah. 16 of 1979, S.4[market value] shall be apportioned in such manner as the parties think fit, provided that a distinct2 These words were Inserted by Mah. 16 of 1979, S.4[market value] for each separate part is set forth in the conveyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in respect of such distinct3 These words were Inserted by Mah. 16 of 1979, S.4[market value]. (2) Where property.....
List Judgments citing this section..... 12. Premises used for printing presses even if exclusively engaged in job work. 1 paisa per unit. 1st day of May 1967 ANNEXURE A 1. Bidi Factories. 2 11[***] 3. Foundaries. 4. Leather Working. 5. Goldsmith's wire drawing. 6. Oil Mills. 7. Paper manufacturing. 8. Pottery. 9. Printing Press. 10. Rice and Poha Mills. 11. Roller floor Mills. 12. Saw Mills. 13. Soap manufacturing. 14. Tanning. ANNEXURE B 1. Bleaching, dyeing and printing. 2. Powerlooms. 3. Textile preparatory units such as yarn winding, combing, twisting, warping, etc. 4. Film studios, film processing laboratories, sound recording, make up rooms and such other purposes germane to the activities of a film studio (excluding studio lighting). ANNEXURE C 1. Automobile service stations. 2. Bakeries, Confectioneries. Ice Candy and lee Cream factories. 3. Battery charging stations. (A) 12[***] (B) 12[* * *] 4. Factories doing bottling of aerated waters exclusively. 5. Flour Mills and flour mills-cum-hullers. 6. Gadi (Matress) Karkhanas (if exclusively engaged on job work). 7. Masala Mills. 8. Mechanical repair workshops (including spray painting and.....
View Complete Act List Judgments citing this section.....Maharashtra hereby exempts motor vehicles referred to in sub-clause VI of clause (A) of the First Schedule to the said Act (being motor vehicles manufactured at any place outside India and purchased in India upto the end of the year 1953) from the payment of only so much of the tax as is in excess of 25 per centum of the amount of the tax levied in respect of such vehicles under clause (b) of sub-section (1A) of Section 3 of the said Act. Exemption under this Notification shall take effect on and from the date of registration of each of such motor vehicles immediately following the date of this notification. This Notification was superseded by the Notification given below. No. MTA. 1985(c)/TRA-3. - In exercise of the powers conferred by subsection (2) of section 13 of the Bombay Motor Vehicles Tax Act, 1958, and in supersession of Government Notification, Home Department, No. MTA. 1980/45 (291)-TRA-3, dated the 7th June, 1982, as amended by Government Notification, Home Department, No. MTA. 1980/45 (291)-TRA-3, dated the 20th September, 1982, the Government of Maharashtra hereby exempts motor vehicles referred to in sub-clause V of clause A of the First Schedule to the said.....
View Complete Act List Judgments citing this section.....tourist vehicles (omni buses) registered in any other State in India, being tourist vehicles in respect of which permits have been granted under sub-section (7) of section 63 of the Motor Vehicles Act, 1939, from the payment of tax payable under the said Bombay Motor Vehicles (Taxation of Passengers) Act, 1958, provided that similar reciprocal exemption is granted in such other State to passengers carried in tourist vehicles (omnibuses) registered in the State of Maharashtra and in respect of which similar permits have been granted by the State Transport Authority, Maharashtra State. No. RTA. 1091/3/TRA-3, dt. 25.11.1992 (M.G.G., Pt. IV-B, 1992, p. 418).- The Government of Maharashtra has exempted on reciprocal basis, the tax payable under the provisions of the said Acts in respect of all motor vehicles and passengers carried in stage carriages, belonging to the Karnataka State Road Transport Corporation, Bangalore, covered by temporary or substantive permits and extending upto 20 kilometres measured along any motorable roads from the border of the State of Maharashtra subject to intimation to the State Transport Authority of Maharashtra. No. RTA. 1088/12 (Part-II)/TRA-3, dt......
View Complete Act List Judgments citing this section.....I. E. & L. D.. No. ELD. 1685/3488/CR/NRG-2, dated 8th November, 1985 (M. G., Pt. IV-B, p. 31).-- In exercise of the powers conferred by sub-section (1) of section 4A of the Bombay Electricity Duty Act, 1958 (Bom. XL of 1958) and all other powers enabling it in this behalf, and in supersession of all the previous notifications issued in this behalf, the Government of Maharashtra hereby specifies the authorities mentioned in column (1) of the Table hereto appended to be the authorities for the purposes of the said sub-section (1) for areas respectively mentioned against them in column (2) of that Table. TABLE Authority Area (1) (2) 1. Where the monthly consumption of energy exceeds or is likely to exceed 5000 units, the authority consisting of - Whole of the State. (a) The Additional Industries Commissioner. Maharashtra State, Bombay (Chairman). (b) The Chief Engineer (Electrical) to Government of Maharashtra (Member). (c) The Chief Engineer (Commercial), Maharashtra State Electricity Board (Member). II. Where the monthly consumption of energy does not or is not likely to exceed 5000 units, the authority consisting of - (a) (i) The Electrical.....
View Complete Act List Judgments citing this section.....the rate at which the tax is leviable, and the periods for which the tax has been paid. (1A)3'cost of vehicle, in relation to (a) a vehicle manufactured in India means cost as per the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle and shall include the basic manufacturing cost, excise duty and the sales tax payable in the State of Maharashtra; and (b) a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 (52 of 1962) and the Customs duty paid thereupon, including additional duty paid, if any, as endorsed in the bill of Entry by the Customs Department."; (2) "fleet owner" means a person who is the registered owner of a fleet of one hundred or more transport vehicles used or kept for use in the State; (2A1)4"goods carriage" means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods; (2A)5"interest" means interest payable under section 8A. (2B)1"motor vehicles" means a motor vehicle as.....
List Judgments citing this section.....the interest which may from time to time, accrue on the securities in which the sums to the credit of the Fund may be invested or reinvested under section 6. SECTION 04: TRANSFER OF SECURITIES HELD UNDER BOM. XIX OF 1936, C. P. & BERAR III OF 1937 AND SAU. XIV OF 1951 . With effect from the commencement of this Act, such of the securities (including cash balances, if any) in the Famine Relief Funds established under the Bombay Famine Relief Act, 1936 and the Central Provinces and Berar Famine Relief Fund Act, 1937 as shall pass onto the State of Bombay under section 80 of the States Reorganisation Act, 1956 and all the securities (including cash balance, if any) in the Famine Relief Fund established under the Saurashtra Famine Relief Fund Act, 1951 shall be deemed to be transferred to, and to form part of, the 4 Fund established under this Act] and shall be held in or transferred to the name of the Secretary to the Government of Bombay, Famine Department, or such other Officer as the State Government may specify. SECTION 04A: 5 TRANSFER OF SECURITIES, ETC., ON OR AFTER 1ST MAY, 1960 .- Such of the securities (including cash balances, if any) mentioned section 4 as may be.....
List Judgments citing this section.....Parishad" means a Zilla Parishad constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961;] 3[ (7) * * *] (8) "factory" means a factory as defined in the Factories Act, 1948; 4 [(8-A) "Finance Commission" means the Finance Commission constituted in accordance with the provisions of Article 243-I of the Constitution of India]; 5 [(9) "Gram Sabha " means a body consisting of person registered in the electoral rolls relating to village comprised within the area of the Panchayat]; (10) "land" includes land which is built upon, or covered with water; (11) "list of voters" means a list of voters provided for and maintained, under Section 12; 6 [(12) * * *] 7[(13)***] (14) "panchayat" means a panchayat established or deemed to have been established under this Act; 8 [(14-A) "population" means the population as ascertained at the last preceding census of which the relevant figures, 9[* * *] have been published;] (15) "prescribed" means prescribed by rules; (16) "rules" means rules made, or deemed to have been made, under this Act; (17)" Sarpanch" and "Upa-Sarpanch" means a Sarpanch and Upa-Sarpanch elected under section 30,.....
List Judgments citing this section.....Premises No. Rates of Electricity Dutv per unit (1) (2) (3) 1. Premises used for industrial undertakings purchasing raw material and manufacturing or producing articles therefrom - (a) for the first 5.000 units of energy consumed in a month. 5 poise per unit. (b) for each additional unit of energy in excess of 5.000 units and not more than 1.00,000 units of energy consumed in a month. 6 paise per unit. (c) for each additional unit of energy in excess of 1.00.000 units of energy consumed in a month. 8 paise per unit. 2. Premises used for any other industrial undertakings - (a) for the first 5,000 units of energy or less consumed in a month. 8 paise per unit. (b) for each additional unit of energy in excess of 5,000 units and not more than 1,00,000 units of energy consumed in a month. 10 paise per unit. (c) for each additional unit of energy in excess of 1,00.000 units of energy consumed in a month. 12 paise per unit. 8[PART G In respect of,- (a) every person not being a licensee who generates energy and supplies the same to any other person free of charge for consumption of energy by that other person: and at such rate or rates.....
View Complete Act List Judgments citing this section.....and low tension industrial consumers. Concessional rates were enjoyed by electro-chemical and electro-metallurgical industrial co-operative factories, production centres and other small scale industries. The concessional rates available to small scale industries and industrial co-operative factories and production centres run by certain institutions were proposed to be withdrawn, on the ground that there was a subsidy available under the Plan Scheme for small scale industries. It was proposed to reverse the concessional rates for electrochemical and electro-metallurgical industries so as to relate them directly to the proportion which the cost of energy constitutes to the total cost of manufacture. With a view to encouraging industrialisation in the industrially backward areas, it was proposed to grant total or partial exemption duty for new undertakings for a period of five years in certain areas. As regards agricultural use, the present rate was proposed to be kept unchanged. It was also proposed to remove certain deficiencies. The Act is designed to achieve the above objects- [Mah. Act No. 26 of 1962]. The Bombay Electricity Duty Act, 1958 was amended by the.....
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