Section 4 in The Maharashtra Advertisements Tax Act, 1967
4. Payment of advertisement tax.
(1)The advertisement tax payable by a proprietor in respect of any advertisement exhibited at his place of entertainment shall be due on the exhibition of the advertisement, and shall be paid in cash within such period as may be prescribed; and he shall before the expiry of such period make to the State Government a return showing the amount payable, in such form, and giving such particulars, as may be prescribed.(2)Where for any exhibition of an advertisement, a proprietor receives or is entitled to an entire consideration not solely referable to the exhibition of that advertisement, the advertisement tax payable in respect of the exhibition shall be calculated on so much only of the consideration as is referable to that exhibition according to an apportionment in such manner as the State Government may direct.(3)Where a proprietor fails to make a return required by this section, or makes a return appearing to the State Government to be incomplete or inaccurate, the State Government may estimate the amount of advertisement tax to the best of its judgement, and the amount estimated shall be treated as payable, unless the contrary is proved.(4)Any estimate made under this section shall be without prejudice to any prosecution for an offence under this Act.
