Section 12 in The Maharashtra Motor Vehicles Tax Act, 1958
12. Arrears of [tax and interest] [These words were substituted for the word 'tax' by Maharashtra 22 of 1979, Section 10(b).] recoverable as arrears of land revenue.
- [Any tax or interest] [These words were substituted for the words 'Any tax' by Maharashtra 22 of 1979, Section 10(a).] due, and not paid as provided by or under this Act shall, subject to the other provisions of this Act, be recoverable in the same manner as an arrears of land revenue:[Provided that, if the amount of arrears of tax including interest exceeds rupees ten thousand, the officer designated in this behalf by the State Government, may, by an order, grant subject to such conditions as may specified in such order, a facility of making the payment in instalments not exceeding four, within a period of one year.] [This proviso was added by Maharashtra 2 of 1998, Section 9.]
