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[Cites 0, Cited by 4] [Section 2(1)] [Section 2] [Entire Act]

State of Maharashtra - Subsection

Section 2(1)(a) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002

(a)"assessing authority" means,-
(i)in the case of an importer who is a dealer registered or, as the case may be, liable to be registered under the Sales Tax Act, [the registering authority under the Value Added Tax Act;] [These words were substituted for the words 'the assessing authority under the Sales Tax Act' by Maharashtra 32 of 2006 section 33(1), (w.e.f. 20.6.2006).] and
(ii)in the case of an importer other than the said dealer, the officer, in charge of the check-post, through which the goods enter the local area, or [the registering authority under the Value Added Tax Act;] [These words were substituted for the words 'the assessing authority under the Sales Tax Act' by Maharashtra 32 of 2006, Section 33(1), (w.e.f. 20.6.2006).] having jurisdiction in the area in which such importer ordinarily resides or uses, consumes or sells the goods;