Maharashtra Municipal Corporations and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Fourth Amendment) Act, 2015

1. (1) This Act may be called the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Fourth Amendment) Act, 2015.
2. (2) It shall come into force on such date as the State Government may, by notification in theOfficial Gazette, appoint.

In section 16 of the Mumbai Municipal Corporation Act, in sub-section

1. (1) , after clause (g), the following clause shall be inserted, namely:— “(h)has failed to submit to the Corporation a certificate of Assistant Commissioner, certifying that,—
   • (i) he resides in a house owned by him and has a toilet in such house and he regularly uses such toilet;or
   • (ii) he resides in a house not owned by him and has a toilet in such house and he regularly uses it or he has no such toilet but regularly uses the community or public toilet: Provided that, no Councillor on the date of commencement of the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Fourth Amendment) Act, 2015, shall be disqualified under this

clause, if he submits such certificate, within a period of one hundred

eighty days from the date of such commencement: Provided further that, if the Assistant Commissioner fails to take the decision in respect of such application within a period of thirty days from the date of receipt of the application; the application shall be deemed to have been granted and the Assistant Commissioner shall issue such certificate accordingly.”.

AMENDMENTS TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

AMENDMENT TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

In section 10 of the Maharashtra Municipal Corporations Act, in sub-section (1), after clause (j), the following clause shall be added, namely:— “(k)he has failed to submit to the Corporation a certificate of the Ward Officer of the concerned corporation, certifying that,—

1. (i) resides in a house owned by him and has a toilet in such house and he regularly uses such toilet;or
2. (ii) he resides in a house not owned by him and has a toilet in such house and he regularly uses it or he has no such toilet but regularly uses the community or public toilet: Provided that, no Councillor on the date of commencement of the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Fourth Amendment) Act, 2015, shall be disqualified under this

clause, if he submits such certificate, within a period of one hundred

eighty days from the date of such commencement: Provided further that, if the Ward Officer fails to take the decision in respect of such application within a period of thirty days from the date of receipt of the application; the application shall be deemed to have been granted and the Ward Officer shall issue such certificate accordingly.”.

In section 16 of the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships Act, 1965, in sub-section (1), after clause

1. (l) , the following clause shall be added, namely:—

“(m)has failed to submit to the Council a certificate of the Authorised

Officer of the concerned Council, certifying that,—

1. (i) he resides in a house owned by him and has a toilet in such house and he regularly uses such toilet;or
2. (ii) he resides in a house not owned by him and has a toilet in such

house and he regularly uses it or he has no such toilet but regularly uses

the community or public toilet: Provided that, no Councillor on the date of commencement of the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Fourth Amendment) Act, 2015, shall be disqualified under this clause, if he submits such certificate, withina period of one hundred eighty days from the date of such commencement: Provided further that, if theAuthorised Officer fails to take the

decision in respect of such application within a period of thirty days from

the date of receipt of the application; the application shall be deemed to have been granted and theAuthorised Officer shall issue such certificate accordingly.”.

“ Provided that, after the commencement of the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Amendment) Act, 2016, in respect of the General elections to the Council, each of the wards shall elect as far as possible two Councillors but not more than three Councillors, and

each voter shall, notwithstanding anything contained in sub-section (2)

of section 14, be entitled to cast the same number of votes, as the number of Councillors to be elected in his ward.”.

AMENDMENT TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

AMENDMENTS TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

After section 51 of the Municipal Councils Act, the following section shall be inserted, namely :— “51A-1A .(1)After the date of commencement of the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Amendment) Act, 2016, in respect of theGeneral elections to the Council, subject to the provisions of section 51-1A, every Council shall have a President who shall be elected by the persons whose names are included in the municipal voters list prepared under section 11.

1. (2) Every person qualified to be elected as a Councillor under section 15 shall be qualified to be elected as a President at an election.
2. (3) Election of the President shall be held simultaneously with the general elections of the Council and the procedure regarding holding of elections to the Council shall,mutatis mutandis,apply to such election.
3. (4) If at an election, no President is elected, a fresh election shall be held to elect a President, and if there is a failure to elect a President at the fresh election, such vacancy may, notwithstanding anything contained in this Act, be filled by election by the elected Councillors from amongst themselves.
4. (5) Any person elected under sub-section
5. (4) or
6. (7) shall be deemed to be duly elected at an election under this section.
7. (6) If, in the election of the President, there is an equality of votes, the result of the election shall be decided by lots to be drawn by the State Election Commissioner or the officer appointed by him for the purpose.
8. (7) If, during the term of the elected Councillors, there is a vacancy in the office of the President due to any reason, the same procedure as provided in sub-sections
9. (1) to
10. (6) shall apply and such President shall remain in office only for the remainder of the term, for which his predecessor would have remained in office but for such casual vacancy : Provided that, if a vacancy occurs, which is within six months prior to the date on which the term of office of the elected Councillors expires, the same shall be filled in by election from amongst the elected Councillors.
11. (8) In case of a dispute regarding election of the President, the provisions of section 21 shall,mutatis mutandis,apply.
12. (9) The Collector shall convene first general meeting of the Council within twenty-five days from the date on which the name of the President and the elected Councillors is published in theOfficial Gazetteafter the general election of the Council and the President. The nomination of the Councillors under clause(b)of sub-section
13. (1) of section 9 shall be made in the prescribed manner in this meeting.”.

In section 51A of the Municipal Councils Act, after sub-section (6), the following sub-section shall be inserted, namely :— “(6A)In respect of the Councils to which the President is directly elected after the commencement of the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Amendment) Act, 2016, the provisions of this section shall apply with the following modifications :—

1. (i) for sub-section (1), the following sub-section shall be substituted, namely :— “(1)Every Council shall have a Vice- President, who shall be elected by the elected Councillors amongst themselves in the first general meeting convened under sub-section

1. (9) of section 51A-1A.”;
   • (ii) for sub-section (6), the following sub-section shall be substituted, namely :— “(6)Subject to the provisions of section 55A and other provisions of this Act, the Vice-President shall hold the office for a term of five years from the date of his election and his term shall be co-terminus with the term of the Council.”.”.

In section 51B of the Municipal Councils Act, after sub-section (3), the following sub-section shall be added, namely :— “(4) The provisions of this section shall not apply when the President is elected under section 51A-1A.”.

Section 52 of the Municipal Councils Act shall be re-numbered as sub­section

1. (1) thereof, and after sub-section (1), as so re-numbered, the following sub-sections shall be added, namely :— “(2) Notwithstanding anything contained in sub-section(1),the term of office of the President, elected under sub-section
2. (1) of section 51A-1A, shall be of five years and shall be co-terminus with the term of the Council.
3. (3) Nothing in sub-section
4. (2) shall apply to the term of office of the Presidents who are holding the office in respect of the Council for which general elections have been held prior to the date of commencement of the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils,Nagar Panchayatsand Industrial Townships (Amendment) Act, 2016 and the provisions of this section, as it existed on the date immediately preceding such date of commencement, shall continue to apply in respect of the term of office of such Presidents.”.

In section 55 of the Municipal Councils Act, in sub-section(1),for the proviso, the following proviso shall be substituted, namely :— “ Provided that, no such resolution shall be moved within a period of two years from the date of election of the directly elected President and in case of the President elected by the Councillors from amongst themselves, within one year from the date of such election.”.

After section 341B of the Municipal Councils Act, the following sections shall be inserted, namely :—

“341B-1 .(1)Subject to the provisions of section 51-1A, every Nagar Panchayat shall have a President who shall be elected by the elected Councillors from amongst themselves.

1. (2) The Collector shall, within twenty-five days from the date on which the names of the Councillors elected to Nagar Panchayat are published or, as the case may be, first published under sub-section
2. (1) of section 19, in the Official Gazette, convene a special meeting of the Councillors for election of a President: Provided that, a meeting under this section shall not be held before the expiry of the term of office of the outgoing Councillors.
3. (3) The meeting called under sub-section
4. (2) shall be presided over by the Collector or such officer as the Collector may by order in writing appoint in this behalf. The Collector or such officer shall, when presiding over such meeting, have the same powers as the President of a Nagar Panchayat when presiding over a meeting of the Nagar Panchayat has, but shall not have the right to vote: Provided that, notwithstanding anything contained in this Act for regulating the procedure at meetings (including the quorum required thereat), the Collector or the officer presiding over such meeting may, for reasons which in his opinion are sufficient, refuse to adjourn such meeting.
5. (4) Any Councillor aggrieved by any decision of the Collector or such officer, accepting or rejecting any nomination paper, may, within forty- eight hours from intimation of such decision, present an appeal to the Regional Director of Municipal Administration concerned and simultaneously give notice of such appeal to the Collector or such officer. Such appeal shall be disposed of by the Regional Director, as expeditiously as possible, after giving a reasonable opportunity of being heard to the parties concerned. The decision of the Regional Director on such appeal, and subject only to such decision (if any), the decision of the Collector or such officer, as the case may be, accepting or not, shall not be called in question in any Court.
6. (5) If, in the election of the President there is an equality of votes, the result of the election shall be decided by lots to be drawn in the presence of the Collector or the officer presiding in such manner as he may determine.
7. (6) Any dispute regarding election of the President shall be referred to the State Government whose decision in that behalf shall be final.
8. (7) After election of the President, the Nagar Panchayat shall continue its meeting for the purpose of electing the Vice-President.
9. (8) If there is a vacancy in the office of the President due to any reason whatsoever, then for subsequent election of a President, the same procedure as laid down in sub-sections
10. (2) to
11. (6) (both inclusive) shall apply except that the special meeting shall be called by the Collector within twenty-five days from the date on which the vacancy occurs.
12. (9) The subsequent election to the post of the President after expiry of the first term of the two and a half years of the President elected under the provisions of sub-section (2), shall be held within a period of eight days prior to the expiry of the said term of the earlier President: Provided that, the newly elected President shall take charge on the last day of the term of the outgoing President or next day thereafter. 341B-2 .(1)Every Nagar Panchayat shall have a Vice-President, who shall be elected by the elected Councillors from amongst themselves in the special meeting convened under sub-section
13. (2) of section 341B-1.
14. (2) The meeting to elect the Vice-President shall be presided over by the Collector or such officer as the Collector may nominate specially in this behalf, but the Collector or such other officer shall have no right to vote: Provided that, notwithstanding anything contained in this Act or the rules made thereunder, for regulating the procedure at meetings (including the quorum thereat), the Collector or, as the case may be, the officer, presiding over such meeting may, for sufficient reasons to be recorded in writing, refuse to adjourn such meeting.
15. (3) If, in the election of the Vice-President, there is equality of votes, the result of the election shall be decided by the officer presiding over such meeting by drawing lots.
16. (4) The name of the Vice-President so elected shall be notified by the Collector, in the Official Gazette, within fifteen days from such election.
17. (5) Any dispute regarding the election of the Vice-President shall be referred to the State Government, whose decision thereon shall be final.
18. (6) Subject to the provisions of section 55A and other provisions of this Act, the Vice-President, shall hold the office, for a term of two and half years from the date of his election.
19. (7) If there is any vacancy in the office of the Vice-President for any reason whatsoever, the vacancy shall be filled up by following the procedure prescribed in sub-sections
20. (1) to
21. (3) and the Vice-President so elected shall remain in office only for the remainder of the term, for which his predecessor would have remained in office but for such vacancy. 341B-3 .(1)The Collector shall, within seven days from the date of election of the President, call a special meeting for the purpose of nominating Councillors.
22. (2) The nominations of the Councillors under clause
    • (b) of sub-section
23. (1) of section 9, shall be made in the prescribed manner.
24. (3) The meeting called under sub-section
25. (1) shall be presided over by the Collector or such officer as the Collector may by order in writing appoint in this behalf. The Collector or such officer shall, when presiding over such meeting, have the same powers as the President of a Nagar Panchayat when presiding over a meeting of the Nagar Panchayat has, but shall not have the right to vote: Provided that, notwithstanding anything contained in this Act for regulating the procedure at meetings (including the quorum required thereat), the Collector or the officer presiding over such meeting may, for reasons which in his opinion are sufficient, refuse to adjourn such meeting. 341B-4.The term of office of the President, shall be of two and half years. 341B-5 .(1) A President of a Nagar Panchayat shall cease to be the President if the Councillors by a resolution passed at a special meeting by majority not less than three-fourths of the total number of Councillors so decides: Provided that, no such resolution shall be moved within a period of one year from the date of the election of the President.
26. (2) The requisition for such special meeting shall be signed by not less than one-half of the total number of Councillor’s and shall be sent to the Collector.
27. (3) The Collector shall, within ten days of the receipt of a requisition under sub-section (2), convene a special meeting of the Council: Provided that, when the Collector convenes a special meeting, he shall give intimation thereof to the President.
28. (4) A meeting to consider a resolution under sub-section
29. (1) shall be presided over by the Collector or any other officer authorised by him in this behalf, but the Collector or such other officer shall have no right to vote.
30. (5) The nominated Councillors shall have no right to vote on any resolution relating to the removal of the President.
31. (6) If the resolution seeking the removal of the President is not moved or, as the case may be, rejected, in the special meeting convened for the purpose under sub-section (3), no fresh resolution seeking the removal of the President shall be brought before the Nagar Panchayat. 341B-6 .(1)A Vice-President shall cease to be the Vice-President, if the Nagar Panchayat by a resolution passed by a majority of not less than two- thirds of the total number of the Councillors, at a special meeting, so decides: Provided that, no such resolution shall be moved within a period of six months from the date of election of the Vice-President.
32. (2) The requisition for such special meeting shall be signed by not less than one-half of the total number of Councillors and shall be sent to the President, and the President shall, within ten days of the receipt of such requisition, convene a special meeting of the Nagar Panchayat, where the nominated Councillors shall have no right to vote.
33. (3) If the resolution seeking removal of the Vice-President is not moved or as the case may be, rejected, in the special meeting convened for the purpose under sub-section (2), no fresh resolution for such removal shall be brought during the tenure of such Vice-President.”.

1. (1) If any difficulty arises in giving effect to the provisions of the Maharashtra Municipal Corporations Act or, as the case may be, the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965, as amended by this Act, the State Government may, as the occasion arises, by an Order published in the Official Gazette, give such directions not inconsistent with the provisions of the said Acts as amended by this Act, as may appear to it to be necessary or expedient for the purpose of removing the difficulty: Provided that, no such order shall be made after the expiry of a period of two years from the date of commencement of this Act.
2. (2) Every order made under sub-section
3. (1) shall be laid, as soon as may be, after it is made, before each House of the State Legislature.

1. (1) The Maharashtra Municipal Corporations and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Amendment and Continuance) Ordinance, 2016, is hereby repealed.
2. (2) Notwithstanding such repeal, anything done or any action taken (including any notification or order issued) under the corresponding provisions of the Maharashtra Municipal Corporation Act and the Municipal Councils Act, as amended by the said Ordinance, shall be deemed to have been done, taken or, as the case may be, issued under the corresponding provisions of the said Acts, as amended by this Act.

In section 3 of the Entertainments Duty Act,—

1. (1) except sub-sections (6),
2. (7) and (8), for the words “State Government”, wherever they occur, the words “local authority” shall be substituted ;
3. (2) in sub-section (3), in clause (j), for the word “Commissioner” the words “local authority” shall be substituted ;
4. (3) in sub-section (4), in clause (d), for the words “Collector of the District” the following shall be substituted, namely :–– “(i)Municipal Commissioner, in case of a Municipal Corporation, or
   • (ii) Chief Officer, in case of a Municipal Council, or
   • (iii) Chief Executive Officer, in case ofa Zilla Parishador a Cantonment Board, as the case may be,”;
5. (4) in sub-section (13), in clause (b), in sub-clause (i), for the word “Collector” the following shall be substituted, namely :–– “(i) Municipal Commissioner, in case of a Municipal Corporation,
   • (ii) Chief Officer, in case of a Municipal Council,
   • (iii) Chief Executive Officer, in case ofa Zilla Parishador a Cantonment Board, as the case may be,”.

Section 3AA of the Entertainments Duty Act shall be deleted.

In section 3A of the Entertainments Duty Act,––

1. (1) for the words “State Government” the words “local authority” shall be substituted;
2. (2) the words, figure and letters “and a surcharge provided by section 3AA” shall be deleted.

In section 4 of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

In section 4B of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

In section 4E of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

In section 5 of the Entertainments Duty Act, for the word “Collector” whereverit occurs, the words “local authority” shall be substituted.

In section 6 of the Entertainments Duty Act,in sub-sections

1. (1) and (2), for the word “Collector” the words “local authority” shall be substituted.

In section 8 of the Entertainments Duty Act, for the portion beginning with “The Commissioner” and ending with “the State Government” the words “Any officer duly authorized by the local authority” shall be substituted.

In section 9A of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

In section 9B of the Entertainments Duty Act, for the word “Government” the words “local authority” shall be substituted.

In section 9C of the Entertainments Duty Act, for the word “Collector” the words “local authority” shall be substituted.

In section 9D of the Entertainments Duty Act, for the word “Collector” the words “local authority” shall be substituted.

In section 10 of the Entertainments Duty Act,—

1. (1) the existing section 10 shall be re-numbered as sub-section
2. (1) thereof; and in sub-section
3. (1) as so re-numbered, for the words “ State Government” wherever they occur, the words “local authority” shall be substituted ;
4. (2) after sub-section
5. (1) as so re-numbered, the following sub-section shall be added, namely :–– “(2) For the purposes of sub-section (1), the powers of the local authority shall be exercised by
   • (i) the Municipal Commissioner, in case of a Municipal Corporation,
   • (ii) the Chief Officer, in case of a Municipal Council,
   • (iii) the Chief Executive Officer, in case of a Zilla Parishad,
   • (iv) the Chief Executive Officer, in case of a Cantonment Board, in their respective jurisdiction.”.

In section 10A of the Entertainments Duty Act,for the word “Collector”, whereverit occurs, the following shall be substituted, namely :–– “(i)Municipal Commissioner, in case of a Municipal Corporation,

1. (ii) Chief Officer, in case of a Municipal Council,
2. (iii) Chief Executive Officer, in case of a Zilla Parishad,
3. (iv) Chief Executive Officer, in case of a Cantonment Board”.

In section 12 of the Entertainments Duty Act, for the words “State Government”, at both the places where they occur, the words “State Government and local authority” shall be substituted.

Section 13 of the Entertainments Duty Act shall be deleted.

Schedule appended to the Entertainments Duty Act shall be deleted.

In section 2 of the Maharashtra Municipal Corporations Act (hereinafter, in this Chapter, referred to as “the Municipal Corporations Act”), clauses (6A), (31A), (42), (70A), (70B) and (70C) shall be deleted.

In section 32 of the Municipal Corporations Act,-

1. (1) in sub-section (4), the words “octroi or” shall be deleted;
2. (2) in sub-section (5), the word “octroi” shall be deleted.

In section 99 of the Municipal Corporations Act, the words, brackets and letters “excluding local body tax under clause

1. (aaa) thereof” shall be deleted.

Sections 99A, 99B, 99C and 99D of the Municipal Corporations Act shall be deleted.

In section 127 of the Municipal Corporations Act, in sub-section (2), clauses (a),

1. (aa) and
2. (aaa) shall be deleted.

In section 128 of the Municipal Corporations Act, in clause (5), the words “octroi and ” shall be deleted.

Section 146 alongwith the heading “Exemptions from Octroi” of the Municipal Corporations Act shall be deleted.

In section 149 of the Municipal Corporations Act, sub-section (6) shall be deleted.

Chapter XIA and sections 152A to 152O of the Municipal Corporations Act shall be deleted.

Chapter XIB and section 152P to 152T of the Municipal Corporations Act shall be deleted.

Sections 398 and 398-1A of the Municipal Corporations Act shall be deleted.

In section 466 of the Municipal Corporations Act, in sub-section

1. (1) , in para (A),—
2. (1) in clause (a), the words “octroi and ” shall be deleted;
3. (2) in clause (b), the words “octroi and ” shall be deleted;
4. (3) clause
   • (c) shall be deleted;
5. (4) clause
   • (e) shall be deleted;
6. (5) clause
   • (g) shall be deleted.

Schedules A, B and C of the Municipal Corporations Act shall be deleted.

In Schedule D of the Municipal Corporations Act, in Chapter VIII, rules 26, 28 and 29 shall be deleted.

In section 2 of the Maharashtra Motor Vehicles Tax Act, for clause (1A), the following clause shall be substituted, namely:— “(1A) “cost of vehicle” in relation to,—

1. (a) a vehicle manufactured in India means, cost as per the final cost mentioned in the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle which shall include the basic manufacturing cost, Central Goods and Services Tax levied under the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017, Cess under the Goods and Services Tax (Compensation to States) Act, 2017 and Goods and Services Tax under the Maharashtra Goods and Services Tax Act,

2017 and if the vehicle has been sold in the State of Maharashtra

from any other State or Union Territory shall include the Goods and Services Tax paid in such State or Union Territory, and

1. (b) a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 and the customs duty paid thereupon, including additional duty paid if any, as endorsed in the Bill of Entry by the Customs Department, and Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017, and Cess under the Goods and Services Tax (Compensation to States) Act, 2017, if any. Explanation.–(1) The discount given by the manufacturer or the dealer, if any, shall be added in the final cost as mentioned in the purchase invoice.

1. (2) The vehicles sold prior to the date of commencement of the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, the Goods and Services Tax (Compensation to States) Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 and produced for registration after such date shall be taxed as per the provisions which were in force prior to the Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017;”.

In section 3 of the Maharashtra Village Panchayats Act (hereinafter, in this Chapter, referred to as “the Village Panchayats Act”), in section 3, clauses (5), (11A) and (11B) shall be deleted.

Section 124 A of the Village Panchayats Act shall be deleted.

AMENDMENTS TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

In section 2 of Maharashtra Municipal Councils,Nagar Panchayats and Industrial Townships Act, 1965 (hereinafter, in this Chapter, referred to as “the Municipal Councils Act”), clause (3A) shall be deleted.

In section 87A of the Municipal Councils Act, in sub-section (3), in clause (xi),––

1. (1) in sub-clause (a), the word “cess” shall be deleted;
2. (2) in sub-clause (b), the word “cess” shall be deleted.

In section 105 of the Municipal Councils Act, in sub-section (1), clauses

1. (aa) and
2. (e) shall be deleted.

Chapter IXA and sections 148A to 148O of the Municipal Councils Act shall be deleted.

AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

In Schedule I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, for entry 20A, the following entry shall be substituted, namely:— “20A. Persons, registered under the Maharashtra 2500 per

Goods and Services Tax Act, 2017. annum.”.

In the long title of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), the words “or purchase” shall be deleted.

In the preamble of the Value Added Tax Act, the words “or purchase” shall be deleted.

In section 2 of the Value Added Tax Act,—

1. (1) clauses (1),
2. (2) and (3-a) shall be deleted;
3. (2) after clause (3-a) so deleted, the following clause shall be inserted, namely:— “(3-b) “appointed date for the Maharashtra Goods and Services Tax Act” means the date on which the Maharashtra Goods and Services Tax Act, 2017 comes into force;”;
4. (3) in clause (4), in the Explanation, clause
   • (i) shall be deleted;
5. (4) clause
6. (7) shall be deleted;
7. (5) in clause (8), Exception I, II and III shall be deleted;
8. (6) clause
9. (9) shall be deleted;
10. (7) for clause (12), the following clause shall be substituted, namely:— “(12) “goods” means petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption;”;
11. (8) after clause
12. (14) the following clause shall be inserted, namely:— “(14A) “Maharashtra Goods and Services Tax Act” means the Maharashtra Goods and Services Tax Act, 2017;”;
13. (9) clause (17A) shall be deleted;
14. (10) in clause (20), Explanation IA shall be deleted;
15. (11) in clause (24), in the Explanation, in clause (b), in sub-clause (vi), for the words and brackets “of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), the words “of alcoholic liquor for human consumption” shall be substituted;
16. (12) in clause (25), Explanation IA shall be deleted;
17. (13) clause
18. (27) shall be deleted;
19. (14) in clause (29), the words “or purchase tax leviable or as the case may be,” shall be deleted;
20. (15) in clause (32), Explanation I shall be deleted;
21. (16) in clause (33), Explanation I shall be deleted.

In section 3 of the Value Added Tax Act,––

1. (1) sub-section
2. (1) shall be deleted;
3. (2) in sub-section (2),—
   • (a) for the words “to whom sub-section
4. (1) does not apply and whose turnover either of all sales or, as the case may be, purchases made” the words “whose turnover of all sales of goods” shall be substituted;
   • (b) in the proviso, the words “ and purchases” and the words “or turnover of purchases” shall be deleted;
5. (3) in sub-section (3), the words “or turnover of purchases” shall be deleted;
6. (4) sub-section (5A) shall be deleted;
7. (5) in sub-section (8), the words “or purchases” shall be deleted.

In section 6 of the Value Added Tax Act,––

1. (1) for sub-section (1), the following sub-section shall be substituted, namely:— “(1) There shall be levied a sales tax on the turnover of sales of goods, specified in column
2. (2) in SCHEDULE B at the rates set out against each of them in column
3. (3) of the said Schedule.”;
4. (2) in sub-section
5. (2) , for the word and letter “ Schedule D”, the word “ SCHEDULE B” shall be substituted;

Sections 6A, 6B and 7 of the Value Added Tax Act shall be deleted.

In section 8 of the Value Added Tax Act,—

1. (1) in sub-section (2), the words “and lubricants” shall be deleted;
2. (2) sub-sections (3C) and (3D) shall be deleted.

In section 16 of the Value Added Tax Act,—

1. (1) in sub-section (6), in clause (b), the words “or the turnover of purchases” shall be deleted;
2. (2) after sub-section (6), the following sub-section shall be inserted, namely :— “(6A) The registration of a dealer, who has not effected sale, during the year 2016-17, of any goods, specified in column
3. (2) in SCHEDULE A or, as the case may be SCHEDULE B, as it exists on the appointed date for the Maharashtra Goods and Services Tax Act, shall be deemed to be cancelled with effect from the said appointed date: Provided that, any such dealer, whose registration is deemed to be cancelled, may apply in the prescribed manner for the revocation of the cancellation of his registration, if he intends to carry on the business in these goods.”.

Section 17 of the Value Added Tax Act shall be deleted.

After section 26A of the Value Added Tax Act, the following section shall be inserted, namely:— “26B. The State Government may enact a scheme by a notification in the Official Gazette providing for,—

1. (i) the speedy disposal of proceedings of assessments under section 23, rectifications under section 24, review under section 25, appeals under section 26, refund proceedings and recovery proceedings;
2. (ii) criterion for selection of cases for assessment; and
3. (iii) criterion for selection of cases for withdrawal of pending proceedings referred in clause (i).”.

In section 30 of the Value Added Tax Act, in sub-section (2), after the second proviso, the following proviso shall be added, namely :— “Provided also that, in case a dealer, whose registration is deemed to be cancelled under sub-section (6A) of section 16 , files an annual revised return, as provided under clause

1. (b) or, as the case may be, clause (c), of sub-section

1. (4) of section 20, for any period starting from the 1st April 2017, then the interest shall be payable on the excess amount of tax, payable as per such annual revised return from the prescribed dates by the prescribed class of dealers.”.

Section 31A of the Value Added Tax Act shall be deleted.

In section 41 of the Value Added Tax Act, in sub-section (4),—

1. (1) in clause (a), the words “and petroleum products” shall be deleted;
2. (2) in clause (b), in the Explanation, the words “and petroleum products” shall be deleted;
3. (3) clause
   • (c) shall be deleted.

In section 42 of the Value Added Tax Act,—

1. (1) sub-section
2. (1) shall be deleted;
3. (2) in sub-section (2), the portion beginning with the words “who are running any eating house” and ending with the words “or vendors” shall be deleted;
4. (3) after sub-section (2), the following sub-section shall be added and deemed to have been added with effect from the 1st April 2010, namely:— “(3B) The registered dealers, who had undertaken the construction of flats, dwellings or buildings or premises and transferred them in pursuance of an agreement along with the land or interest underlying the land and where,—
   • (a) such agreement is registered on or before the 31st May 2017; and
   • (b) the works contract activity in respect of aforesaid agreement is continued on or after the date notified for the purpose of the Maharashtra Goods and Services Tax Act or, as the case may be, payment is received, then notwithstanding anything contained in sub-section (3A) or, as the case may be, in the Notification, Finance Department, No. VAT/2015/CR-65/Taxation.-1 dated the 9th July 2010, but subject to the conditions stated in column
5. (3) at Serial Number
6. (3) to
7. (5) and
8. (7) of the aforesaid notification, the said dealer shall,—
   • (i) determine the composition amount in lieu of tax payable on the transfer of the goods (whether as goods or in some other form), in execution of the works contract under the Act, at one per cent. of the payment received in respect of said flats, dwellings or buildings or premises till the date immediately preceding the date on which the Maharashtra Goods and Services Tax Act comes into force, and deduct the amount so determined from the composition amount paid as per the aforesaid notification, and
   • (ii) take the credit into the electronic credit ledger prescribed under the Maharashtra Goods and Services Tax Act of the balance unutilized amount remained on the date on which the Maharashtra Goods and Services Tax Act comes into force.” ;
9. (4) sub-sections (3), (3A) and
10. (4) shall be deleted.

In section 45 of the Value Added Tax Act,—

1. (1) in sub-section (2), the words “or purchased” shall be deleted;
2. (2) in sub-section (3),—
   • (a) the words “or purchases”, at both the places where they occur, shall be deleted ;
   • (b) in the proviso, the words “ or purchase ” shall be deleted.

In section 47 of the Value Added Tax Act, after sub-section (2A), the following sub-section shall be inserted, namely:— “(2B) Notwithstanding anything contained in this section, if the order of the Court, Tribunal or the Central Government is passed on or after the appointed date of the Maharashtra Goods and Services Tax Act, then the provisions of the said Act, in this regard, shall be applicable.”.

In section 48 of the Value Added Tax Act,—

1. (1) in sub-section (1), in clause (a),—
   • (a) sub-clauses (i),
     • (iii) and
     • (iv) shall be deleted;
   • (b) in sub-clause (ii), the words “or purchase” shall be deleted;
2. (2) sub-section
3. (3) shall be deleted.

Section 49 of the Value Added Tax Act shall be deleted.

In section 74 of the Value Added Tax Act, in sub-section (3), clause

1. (c) shall be deleted.

For section 84 of the Value Added Tax Act, the following section shall be substituted, namely :— “84 .(1) The Commissioner may, by notification in the Official Gazette, require any class of registered dealers, as may be specified in the notification, to declare the details, to the prescribed authority, regarding capital assets and the stock of goods held by them on the day immediately preceding the appointed date for the Maharashtra Goods and Services Tax Act.

1. (2) The Commissioner may, by notification in the Official Gazette, require any class of registered dealers, migrating to the Maharashtra Goods and Services Tax Act to furnish any other information in the prescribed manner.”.

Section 87 of the Value Added Tax Act shall be deleted.

In Schedule A appended to the Value Added Tax Act, for the entries 1 to 63, the following entries shall be substituted, namely :—

Schedules B, C, and E appended to the Value Added Tax Act shall be deleted.

Schedule D appended to the Value Added Tax Act shall be renamed as Schedule B thereof and in Schedule B as so renamed,—

1. (a) entry 4 shall be deleted ;
2. (b) in entry 6, in column (2), for the figures and words “ entry 8 of SCHEDULE C, entry 11 and entry 11A ” the figures and words “ entry 11, 11A and entry 13 ” shall be substituted. ” ;
3. (c) for entries 12, 13 and 14 the following entries shall be substituted, namely :—

-1 78 .(1)Notwithstanding the amendments made in the Mumbai Municipal Corporation Act, the Maharashtra Entertainments Duty Act, the Maharashtra Municipal Corporations Act, the Maharashtra Motor Vehicles Tax Act, the Maharashtra Village Panchayats Act, the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965, the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002 by this Act, those laws and all rules, regulations, orders, notifications, form, certificates and notices, appointments and delegation of powers issued under those laws which are in force immediately before the appointed day of the Maharashtra Goods and Services Tax Act, 2017 shall, subject to the other provisions of this Act, in so far as they apply, continue to have effect after the appointed day of the Maharashtra Goods and Services Tax Act, 2017 for the purposes of the levy, returns, assessment, re-assessment, appeal, determination, revision, rectification, reference, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the certificate of Entitlement, collection or deduction of tax at source, refund or set off of any tax, withholding of any refund, exemption from payment of tax, collection of statistics, the power to make rules, the imposition of any penalty, or of interest or forfeiture of sum where such levy, returns assessment, re-assessment, appeal, determination, revision, rectification, reference, limitation, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the certificate of entitlement, collection, deduction of tax at source, refund, set-off, withholding of any refund, exemption, collection of statistics, the power to make rules, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, penalty, interest or forfeiture of any sum relates to any period ending before the appointed day of the Maharashtra Goods and Services Tax Act, 2017 or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid and whether or not the tax, penalty, interest, sum forfeited or tax deducted at source, if any, in relation to such proceedings is paid before or after the appointed day of the Maharashtra Goods and Services Tax Act, 2017.

1. (2) Without prejudice to the provisions contained in the foregoing sub-section, the provisions of section 7 of the Maharashtra General Clauses Act, shall apply in relation to the repeal of any of the provisions of the Acts referred to in sub-section (1).

AMENDMENT TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

AMENDMENT TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

AMENDMENT TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

AMENDMENT TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965