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Central_Sales_Tax_(Maharashtra)_Rules

Section / Rule Number Content


20. Returns & self- assessments
21. Assessments
22. Due date for Payment of Tax
23. Liability of executor, administrator, legal representative
24. Liability of partnership firms
25. Tax as an arrear of land revenue
26. Preferential claims to assets
27. Transfers to defraud revenue void and Provisional Attachment of Property
28. Powers of Deputy Commissioner under Revenue Recovery Act 2 of 1864
29. Recovery of tax from third parties
30. Recovery of tax when business transferred
31. Appeal to Appellate authority
32. Revision by Commissioner & other prescribed authorities
33. Appeal to the Appellate Tribunal
34. Revision by High Court
35. Appeal to High Court
36. Petitions, applications to be heard by a Bench
37. Limitation in respect of certain Assessments or reassessments ordered.
38. Refund of tax
39. Interest on overpayments and late refunds
40. Power to adjust, withhold refunds

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