Section 6 in The Maharashtra Purchase Tax On Sugarcane Act, 1962
6. Returns.
- [(1) Every occupier liable to pay tax under this Act shall, within thirty days after the end of every month to which the return relates, submit a monthly return in the prescribed form to the Commissioner. Every such return shall show [in kilograms the total quantity of] [Sub-section (1) was substituted by Maharashtra 16 of 1995, Section 49.] sugarcane purchased by him for use in the manufacture or production of sugar in a factory or unit, as the case may be, during the preceding month, together with such further information as may be prescribed.](2)Every return shall be accompanied by a receipt for payment on government account into a Government Treasury or the Reserve Bank of India of the [the amount payable as prescribed] [These words were substituted for the words 'full amount of tax leviable' by Maharashtra 15 of 2011, Section 6(1), dated 21.4.2011.] under section 3 for the period to which the return relates.(3)Every return shall be verified in the manner prescribed.(4)[ Where a return is submitted to the Commissioner without making the payment of the amount of tax as prescribed under section 3, the amount or the remaining unpaid amount, shall be paid by the occupier into a Government Treasury or the Reserve Bank of India on or before the date specified in the notice served by the Commissioner for this purpose, being a date not later than ten days from the date of service of the notice.] [Sub-section (4) was substituted by Maharashtra 15 of 2011, s.6 (2), dated 21.4.2011.]
