section 104
Savings
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IX MISCELLANEOUS
Statutory text
- (1) Notwithstanding the repeal by section 103 of the law referred to therein—
- (a) that law (including any earlier law continued in force under any provisions thereof), and all rules, regulations, orders, notifications, forms and notices issued under those laws and in force immediately before the appointed day shall, subject to the provisions of sections 22, 30, 44 and 60, continue to have effect for the purposes of the levy, assessment, reassessment, appeal, revision, rectification, reference, collection, refund, set-off or reimbursement of any tax, or the granting of draw-back in respect thereof, or the imposition of any penalty, which levy, assessment, reassessment, appeal, revision, rectification, reference, collection, refund, set-off, draw-back, reimbursement or penalty relates to any period before the appointed day, or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid;
- (b) any registration certificate issued by or under the Bombay Sales Tax Act, 1959, being a registration certificate in force immediately before the appointed day,
- (i) shall in so far as the liability to tax under sub-section (1) of section 3 exists, be deemed, on the appointed day, to be a certificate of registration issued under this Act ; and
- (ii) any Authorization, Recognition or Permit issued under the Bombay Sales Tax Act, 1959, being an Authorization, Recognition or Permit in force immediately before the appointed day, shall be deemed, on the appointed day, to be an Authorization, Recognition or Permit issued under this Act, provided such Authorization, Recognition or Permit could have been granted under the provisions of this Act, if it had then been in force ; and accordingly, such registration certificate, Authorization, Recognition or Permit shall be valid and effectual as a certificate of registration, Authorization or Permit under this Act, for a period to be notified in the Official Gazette by the Commissioner in this behalf or until a certificate of registration, Authorization, Recognition or Permit is duly issued or granted under this Act, whichever is earlier;
- (c) any person entitled to appear before any authority under the law repealed shall be deemed to be entitled to appear before any authority under this Act, and accordingly, if such person is a sales tax practitioner, he shall be entitled to have his name entered in the list maintained under section 97.
- (2) The certification of any dealer for any purpose under the provisions of the law so repealed, which certification was in force immediately before the appointed day, shall in so far as it is not inconsistent with any certification necessary or required by or under the provisions
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