The Maharashtra Taxation Laws Offences (Extension of Period of Limitation) Act, 1977

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. Short title and commencement.
2. Extended period of limitation for offences under certain taxation laws of
Maharashtra.
THE  SCHEDULE.
2 of
1974.
Short title and
commence-
ment.
1
MAHARASHTRA  ACT No. XLIV OF 1977. 1
[THE  MAHARASHTRA  TAXATION  LAWS  OFFENCES  (EXTENSION  OF
PERIOD OF  LIMITATION  ACT, 1977.]
[13th October 1977]
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 ;
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 Of fences
(Extension of Period of Limitation) Act, 1977.
(2) It shall come into force on such date 2  as the S tate Government may , by
notification in the official Gazette, appoint.
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. The Bombay Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958).
2. The Bombay Motor Vehicles (Taxation of Passengers)  Act, 1958 (Bom. LXVII
     of 1958).
3. The Maharashtra Tax on Goods (Carried by Road) Act, 1962 (Mah. XXXIII of
     1962).
Extended
period of
limitation for
offences
under certain
taxation laws
of
Maharashtra.
1 For Statement of Objects and Reasons,  see  Maharashtra  Government  Gazette, 1977,
Part V , Extra., page 120.
2 15th  January  19 78,  vide  G. N., H. D., No.  MTA-1976-2, XXXIV-TR, dated
9th December 1977.
2 of
1974.
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