GOVERNMENT  OF  MAHARASHTRA

LAW   AND   JUDICIARY   DEPARTMENT

MAHARASHTRA  ACT No. XLIV OF 1977.

THE  MAHARASHTRA  TAXATION  LAWS  OFFENCES
(EXTENSION  OF  PERIOD  OF  LIMITATION)
ACT, 1977.

(As modified upto the 31st October, 2012)

*

PRINTED IN INDIA BY THE MANAGER, GOVERNMENT PRESS, NAGPUR AND PUBLISHED
 BY THE DIRECTOR, GOVERNMENT PRINTING, STATIONERY AND
PUBLICATIONS, MAHARASHTRA STATE, MUMBAI-400 004.

2013

[ Price : Rs. 2.00]

1977 : Mah. XLIV]

i

THE MAHARASHTRA TAXATION LAWS OFFENCES
(EXTENSION OF PERIOD OF LIMITATION )
ACT, 1977.

__________

CONTENTS

PREAMBLE.

SECTIONS.

1.

2.

Short title and commencement.

Extended period of limitation for offences under certain taxation laws of

Maharashtra.

THE  SCHEDULE.

MAHARASHTRA  ACT No. XLIV OF 1977. 1

[THE  MAHARASHTRA  TAXATION  LAWS  OFFENCES  (EXTENSION  OF
PERIOD OF  LIMITATION  ACT, 1977.]

[13th October 1977]

1

An Act to provide for extension of period of limitation for taking congnizance
of offences under certain taxation laws of the State of Maharashtra.

WHEREAS the period of limitation for taking congnizance of offences is prescribed

in section 468 of the Code of Criminal Procedure, 1973 ;

2  of
1974.

AND WHEREAS it is expedient to provide for extension of period of limitation
applicable for offences under certain taxation laws of the State of  Maharashtra and for
incidental matters ; It is hereby enacted in the Twenty-eighth Year of the Republic of India
as follows :––

1.

(1) This Act  may  be  called  the  Maharashtra  Taxation  Laws  Offences

(Extension of Period of Limitation) Act, 1977.

(2) It  shall  come  into  force  on  such  date2   as  the  State  Government  may,  by

notification in the official Gazette, appoint.

2  of
1974.

2.

(1) Notwithstanding anything contained in sub-section (2) of section 468 of
the Code of Criminal Procedure, 1973, or in any other law for the time being in force, the
period of limitation for taking congnizance of any offence punishable under any of the
enactments specified in the Schedule, or of any other offence, which under the provisions
of that Code, may be tried along with such offence, shall be one year.

(2) Save  as  otherwise  provided  by  sub-section  (1),  the  provisions  of  Chapter
XXXVI of the said Code shall apply for taking cognizance of the offences mentioned in
sub-section (1), as they apply to other offences mentioned in section 468 of the said
Code.

THE SCHEDULE

(See section 2)

1.
2.

3.

The Bombay Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958).
The Bombay Motor Vehicles (Taxation of Passengers)  Act, 1958 (Bom. LXVII

     of 1958).

The Maharashtra Tax on Goods (Carried by Road) Act, 1962 (Mah. XXXIII of

     1962).

1 For  Statement  of  Objects  and  Reasons,  see    Maharashtra    Government    Gazette,  1977,
Part  V,  Extra.,  page  120.
2 15th    January  1978,    vide    G.  N.,  H.  D.,  No.    MTA-1976-2,  XXXIV-TR,  dated
9th  December  1977.

GOVERNMENT PRESS, NAGPUR.

Short  title  and
commence-
ment.

Extended
period  of
limitation  for
offences
under  certain
taxation  laws
of
Maharashtra.

Maharashtra  Government  Publications  can  be obtained
from—

• THE  DIRECTOR

GOVERNMENT  PRINTING,  STATIONERY  AND
PUBLICATIONS
(Publications Branch), Netaji  Subhash  Road,
 MUMBAI - 400 004.
Phone 8118693, 8111148.

• THE   SUPERVISOR

GOVERNMENT  BOOK  DEPOT
(For Central and State Government Publications)
(Sale on counter only)
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Veer Nariman Road, Hutatma Chowk,
MUMBAI - 400 001.
Phone-2049594.

• THE  MANAGER

GOVERNMENT  PHOTOZINCO  PRESS  AND  BOOK  DEPOT
Photozinco Press Compound, Near G. P. O.,
PUNE - 411 001.
Phone-668859.

• THE  MANAGER

GOVERNMENT  PRESS  AND  BOOK   DEPOT
Civil Lines,
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Phone-2562615.

• THE  SUPERVISOR

GOVERNMENT  BOOK  DEPOT
Shah Ganj, Near Gandhi Chowk,
AURANGABAD—431 001.
Phone 25525.

AND  THE  RECOGNISED  BOOK  SELLERS.

