Section 7 in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
7. Returns.
- [(1) Every person liable to pay tax under this Act shall furnish a return within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle [or for obtaining as assignment of a new registration mark therefor] [Sub-section (1) was substituted by Maharashtra 30 of 1989, Section 4.] under the Motor Vehicles Act, 1988, whichever is earlier. The return to be so furnished shall be in such form, for such period and to such authority, as may be prescribed]:[Provided that in case of a motor vehicle liable for obtaining a new registration mark, an entry of which has been effected into the local area before the date of publication of the Maharashtra Tax on Entry of Motor Vehicles into Local Areas (Amendment) Act, 1997 in the Official Gazette, the concerned person liable to pay the tax shall furnish, if not already furnished, the return within a period of 15 days from the said date.] [This proviso was added by Maharashtra 22 of 1998, Section 4(b).](2)If any person liable to pay tax under this Act, having furnished return under sub-section (1), discovers any omission or incorrect statement therein, he may, furnish a revised return before the expiry of three months from the last date prescribed for furnishing the original return.
