Maharashtra Taxation Laws Offences (Extension of Period of Limitation) Act, 1977
No: 44 Dated: Oct, 13 1977
THE MAHARASHTRA TAXATION LAWS OFFENCES (EXTENSION OF PERIOD OF LIMITATION ACT, 1977
ACT No. XLIV OF 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. Short title and commencement:- (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 date as the State Government may, by notification in the official Gazette, appoint.
2. Extended period of limitation for offences under certain taxation laws of Maharashtra:- (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.