63A. [ Non-remittance of stamp duty within prescribed time to be offence. [Section 63A was inserted by the Maharashtra Tax Laws (Levy, Amendment and Validation) Act 30 of 1997, Section 7, (w.e.f. 15-5-1997).]
(1)Any person who, before the date of commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 1997 (hereinafter, in this section, referred to as "the said date"), has collected or any time after the said date collects, from any person, any sum purporting to be towards the payment of stamp duty, shall within 120 days from the said date or, as the case may be, within 30 days from the date of collection of such amount, remit the same in Government Treasury or General Stamp Office, Mumbai, or any other place as the State Government may, by notification in the Official Gazette, specify in this behalf.(2)Whoever contravenes the provisions of sub-section (1) shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than one month but which may extent to six months and with a fine which may extend to five thousand rupees.] [Sub-section (4) was added by Maharashtra 27 of 1985, Section 38, (w.e.f. 10-12-1985).]
