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Maharashtra Advertisements Tax Act, 1967 Complete Act

State: Maharashtra

Year: 1967

.....Government in this behalf may recover from any person who has committed or has reasonably been suspected of having committed an offense against this Act or rules there under, by way of composition of such offense- (a) where an offense consists of the failure to pay, or the evasion of, any advertisement tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater and (b) in other cases, a sum of money not exceeding five hundred rupees. SECTION 09: EXEMPTION FROM PAYMENT OF ADVERTISEMENT TAX (1) Nothing in section 3 shall apply in relation to any advertisement which is exhibited without any payment made or to be made therefore - (a) for or on behalf of any Government, (b) for or on behalf of any local authority if the advertisement in the opinion of the State Government is for philanthropic or charitable purposes or wholly educational in character and is not exhibited or intended to be exhibited for purposes of profit. (2) If the Commissioner of Police in any area where a Commissioner of Police has been appointed, or the District Magistrate elsewhere, is of opinion that.....

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The Maharashtra Advertisements Tax Act, 1967 Complete Act

State: Maharashtra

Year: 1967

.....Government in this behalf may recover from any person who has committed or has reasonably been suspected of having committed an offence against this Act or rules thereunder, by way of composition of such offence- (a) where an offence consists of the failure to pay, or the evasion of, any advertisement tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater ; and (b) in other cases, a sum of money not exceeding five hundred rupees. 9. Exemption from payment of advertisement tax:- (1) Nothing in section 3 shall apply in relation to any advertisement which is exhibited without any payment made or to be made therefor- (a) for or on behalf of any Government, (b) for or on behalf of any local authority if the advertisement in the opinion of the State Government is for Philanthropic or charitable purposes or wholly educational in character and is not exhibited or intended to be exhibited for purposes of profit. (2) If the Commissioner of Police in any area where a Commissioner of Police has been appointed, or the District Magistrate elsewhere, is of opinion.....

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The Pondicherry General Sales Tax Act, 1967 Complete Act

State: Pondicherry

Year: 1967

.....in respect of declared goods. 5. Refund of tax paid in certain cases. 6. Tax on goods purchased by dealers registered under Central Sales Tax Act (Act 74 of 1965). 7. Tax under this Act to be in addition to tax under Central Act 74 of 1956 or any other law. 8. Payment of tax at compounded rates. 9. Exemption from tax. 10. Stage of levy of taxes in respect of imported and exported goods. 11. Burden of proof. 12. Assessment of tax. 13. Procedure to be followed by the assessing authority. 14. Provisional assessment. 15. Dealer to continue payment for the year of tax as assessed in the preceding year under section 14. 16. Fresh assessment in certain cases. 17. Assessment of legal representative. 18. Assessment of escaped turnover. 19. Power of Government to notify exemptions and reductions of tax. 20. Liability to tax of persons not observing restrictions and conditions notified under section 19. 21. Liability of firms. 22. Registration of dealers. 23. Procedure for registration. 24. Issue of permit. 25. Collection of tax by dealer. 26. Levy of penalty in certain cases. 27. Payment and recovery of tax. 28. Recovery of penalty. 29......

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