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                                            1. Short title, extent and commencement.
                                        
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                                            2. Definitions.
                                        
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                                            3. Levy of tax 
                                        
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                                            4. Registration
                                        
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                                            5. Levy of tax on motor vehicles 
                                        
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                                            6. Computation and payment of tax
                                        
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                                            7. Exemption of tax in certain circumstances
                                        
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                                            8. Deductions from grass turnover 
                                        
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                                            9. Returns and assesement 
                                        
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                                            10. Burden of proof and penalty for furnishing false evidence 
                                        
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                                            11. Security Deposit
                                        
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                                            12. Payment and recovery of tax 
                                        
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                                            13. Power to withhold refund in certain cases
                                        
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                                            14th Section
                                        
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                                            15. Authorities and administration of tax
                                        
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                                            16. Maintenance of accounts by importers, issue of sale bills or cash memorandum
                                        
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                                            17. Power to order production of accounts, entry, inspection and seizure
                                        
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                                            18. Checking of goods in transit
                                        
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                                            19. Forwarding agency, etc. to submit returns
                                        
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                                            20. Submission of certain records by owners of goods carrier
                                        
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                                            21. Collection of tax by registered importer
                                        
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                                            22. Offences and penalties
                                        
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                                            23. Investigation of offences
                                        
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                                            24. Refund
                                        
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                                            25. Utilization of the proceeds of the levy
                                        
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                                            27. Protection of action taken in good faith
                                        
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                                            28. Rounding off of tax
                                        
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                                            29. Power to amend Schedule
                                        
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                                            30. Power to make rules 
                                        
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                                            31. Laying of rules and notifications before the State Legislature
                                        
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                                            32. Power to remove difficulties
                                        
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                                            33. Validation
                                        
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                                            34. Repeal and saving
                                        
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