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Law Updates |
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Notifications |
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FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated
the
25h April, 2008
NOTIFICATION
Maharashtra Tax on Luxuries Act, 1987.
No.LTA-2007/CR-1A/Taxation-2,- In exercise
of the powers conferred by sub-section (2) of section 7 of the
Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987) and in
supersession of all existing notifications or orders issued in
this behalf, the Government of Maharashtra, hereby specifies
that each of the officers mentioned in column (2) of the
Schedule appended hereto, shall exercise the powers and perform
the duties of the Commissioner of Luxury Tax under the Sections
of the Said Act, respectively, specified against each of them in
column (3) of the said Schedule.
Schedule
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Serial No. |
Officers |
Powers and duties of
the Commissioner of Luxury
Tax |
| (1) |
(2) |
(3) |
|
(1) |
Joint Commissioner of Luxury Tax |
-
sections 8,12(1)(b),
13, 15, 16, 17, 18, 21,
22(3), 22A, 23, 24(2), 25, 29, 30, 34, 38, 41 and
47.
-
to sanction prosecution for offences punishable under
section 42;
-
to compound offences under section 46 punishable under
section 42.
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(2) |
Senior Deputy Commissioner of Luxury
Tax |
-
sections 8, 13
(except third proviso to
22A, 23, 25, 29(1) and (2), 30(1) and
(2), 34, 38 and 41;
-
to sanction prosecution for offences punishable
under clause (c)
of sub-section (5) of section 42;
-
to compound offences
under section 46 punishable under clauses (a), (b),
(c), (f) and (g) of sub-section (5)
of section 42.
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(3) |
Deputy Commissioner
of
Luxury Tax |
-
sections 8, 13 [except third proviso to
sub-section (5)],
15, 16, 17, 18, 21, 22(3), 22A, 23, 25, 29(1) and (2),
30(1) and (2), 34, 38 and 41;
-
to sanction prosecution for offences punishable under
clause (c) of sub- section (5) of section 42;
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to compound offences under section 46 punishable under
clauses a), (b), (c), (f) and
(g) of sub-section (5) of section 42.
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(4) |
Assistant
Commissioner of Luxury
Tax
|
-
Sections 8, 13 [except third proviso to
sub-section (5)], 15,
16 [except the provison of sub-section (2)],17, 18,
21, 22(3), 22A, 23, 25, 29(1) and (2), 30(1)
and (2), 34, and 41;
-
to compound offences
under section 4
punishable under clauses (c) of sub-section (5)
of section 42.
|
| (5) |
Luxury Tax Officer |
-
sections 8, 13
[except third proviso to sub-section (5)], 15, 16
[except the proviso of sub-section (2)],17, 18, 21,
22(3), 22A, 23, 25, 29(1) and (2),
30(1) and (2), 34 and 41;
-
to compound offences
under section 46 punishable under clauses (c) of
sub-section (5) of section 42.
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By order and in the name of the Governor of
Maharashtra,
SHASHANK MATHANE,
Deputy Secretary to Government.
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