Department of Sales Tax - Government of Maharashtra

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Draft Rules Details

Sr. No	Rule No.	Rule Subject
Rules Details of
1	1	Short title and commencement
2	2	Definitions
3	3	Maintainance of Accounts
4	4	Subordination of officers
5	5	Application for registration and furnishing information
6	6	Grant of certificate of registration
7	7	Exhibition of certificate of registration
8	8	Cancellation of certificate of registration
9	9	Declaration of name of owner under section 31
10	10	Additional copies of certificate of registration etc
11	11	Production of certificate of registration etc
12	12	Submission of returns
13	13	Special Provisions for returns in certain cases
14	14	Consolidated returns
15	15	Time for payment
16	16	Method of payment
17	17	Special provision for filing the returns for the first year from obtaining registration certificate
18	18	Reduction of receipt for levy of tax
19	19	Notice for payment of tax not paid according to return
20	20	Assessment of tax
21	21	Notice under sub-sections (6) and (7) of section 13
22	22	Form of notice under section 15 and date for compliance therewith
23	23	Form of notice under section 17(2)
24	24	Notice under section 17(5)
25	25	Form of order of assessment
26	26	Supply of copy of order of assessment
27	27	Assessment case record
28	27A	Refund of tax to a tobacconist 4[or textile trader
29	28	Order sanctioning refund
30	29	Refund according to revised return
31	30	Refund Payment Order
32	31	Refund Adjustment Order
33	32	Cancellation of Refund Adjustment Order
34	33	Order sanctioning interest on delayed refunds
35	34	Interest Payment Order
36	35	Refund under sub-section (6) of section 18
37	36	Particulars to be specified in bill or cash memorandum
38	37	Preservation of books of accounts, registers, etc
39	38	Form of notice for production of documents etc
40	39	Notice of inspection
41	40	Retention of books of accounts, registers and documents seized
42	41	Submission of appeals
43	42	Summary rejection
44	43	Hearing
45	44	Notice to person likely to be affected adversely
46	45	Supply of copy of order
47	46	Notice for rectification of mistake under section 41
48	47	Fees
49	48	Luxury Tax Practitioners and their qualifications
50	49	Form of authority under section 48
51	50	Authority of agent to continue
52	51	Service of orders and notices
53	52	Copies of documents and orders
54	53	Offences and composition
55	53A	Application of certain rules to tobacconist 3[and textile trader
56	54	Penalty
57	55	Repeal and saving