Section 6 in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
6. Procedure where no returns are submitted.
- In the following cases, that is to say,-(a)where no returns have been submitted by the operator in respect of any stage carriage for any month or portion thereof, or(b)where the returns submitted by the operator in respect of any state carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete.[the Tax Officer shall, at any time] [These words were substituted for the words 'the tax Officer shall' by Maharashtra 37 of 1962, Section 5.] after giving the operator a reasonable opportunity, in case (a) of making his representation, if any, and in case (b) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the State Government by the operator by way of tax during such month or portion there of:Provided that the sum so determined shall not exceed the maximum tax which would have been payable to the State Government if the stage carriage had carried its full complement of passengers during such month or portion thereof.
