Section 7A in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
7A. [ Electronic filing of return and electronic payment. - (1) Notwithstanding anything contained in this Act, the Commissioner may, from time to time, by notification in the Official Gazette, specify the period, starting on or after the date mentioned therein and the class or classes of importers,-
(a)who shall submit application, annexure, appeal, return or such other document as may be required, in an electronic form with or without digital signature, in the manner specified in the said notification;(b)who shall pay tax, interest, penalty or any amount due and payable by or under this Act electronically in chalan as prescribed under the rules made in this behalf.(2)If the Commissioner has issued any notification under this section, then with a view to promote effective compliance and ensuring compatibility with the automated system, he may provide for amendments to be made to the forms or may introduce new forms of returns, applications, annexures or any other document which is required to be transmitted or submitted electronically.] [Section 7A was inserted by Maharashtra 8 of 2012, Section 14 (w.e.f. 1-5-2012).]
