Validation and savings

The Maharashtra Sales Tax on the Transfer of Property in Goods Involve in the Execution of the Works Contracts (Re-Enacted) Act, 1989

Civil19891 sections

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Statutory text

(1) Notwithstanding anything contained in any law or any Judgment, decree or order of any Court, Tribunal or any other authority, any assessment, re-assessment, levy or collection of tax or all penalties and any interest payable, imposed, paid or realised, or purporting to have been levied, collected, imposed, paid or realised under the Bombay Sales Tax Act, 1959, the Maharashtra Sales Tax on the Transfer of Property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989, the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act, 1987 (hereinafter, in this section, collectively referred to as "the said Acts"), which would have been validly levied, collected, imposed, payable, paid or realised if the amendments made to the said Acts by this Act were in force, during the period for which such tax or or such penalty or interest is levied, collected, imposed, payable, paid or realised under the said Acts shall, for all purposes, be deemed to be, and shall be deemed to have, always been levied, collected, imposed, payable, paid or realised in accordance with law; and accordingly,—
- (a) all acts, proceedings or things done or taken by any authority or Tribunal in connection with the assessment, re-assessment, levy or collection of tax, or the imposition, collection or realisation of any penalty or interest shall, for all purposes be deemed to be, and to have always been done or taken in accordance with law ;
- (b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or before any Tribunal, or other authority, for the refund of any such tax, penalty or interest ;
- (c) no Court, Tribunal or other authority shall enforce any decree or order directing the refund of any such tax, penalty or interest ;
- (d) where any amount, which had been received or realised by way of such tax, penalty or interest, has been refunded before the commencement of this Act and such refund would not have been allowed if the provisions of the said Acts as amended by this Act had been in force on the date on which the order for such refund was passed, the amount so refunded may be recovered as an arrear of tax under the said Acts ;
- (e) any proceeding, act or thing, which could have been validly taken, continued or done for levy, imposition or collection of such tax, penalty or interest at any time before the commencement of this Act if the provisions of the said Acts as amended by this Act had been in force but which had not been taken, continued, done or imposed, may after such commencement be taken, continued, done or imposed, under the said Acts.
(2) For the removal of doubts, it is hereby declared that nothing in sub-section
(1) shall be construed as preventing a person,—
- (a) from questioning in accordance with the provisions of the said Act, as amended by this Act, any assessment, re-assessment, levy, collection, imposition or realisation of tax, penalty or interest referred to in sub-section (1), or
- (b) from claiming, subject to the provisions of sub-section (6A) of section 38 or sub-section
(3) of section 43 of the Bombay Sales Tax Act, 1959, so far as may be applicable, refund of any tax, penalty or interest paid by him under the said Acts, in excess of the amount due from him by way of tax, penalty or interest under the said Acts, as amended by this Act.
(3) The applications made to the Tribunal under section 57 of the Bombay Sales Tax Act, 1959 and pending on the day immediately preceding the day on which this Act comes into force shall be disposed of by the Tribunal as if this Act had not been passed.
(4) Nothing in this Act shall render any person liable to be convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of this Act, if such act or omission was not an offence under the said Acts, but for the amendments made to the said Acts by this Act, nor shall any person in respect of such act or omission be subjected to a penalty for an offence greater than that which could have been inflicted on him under the law in force immediately before the commencement of this Act. 2. Definitions
- (o) "turnover of purchases" means the aggregate of the amounts of purchase price paid or payable by a dealer in respect of purchase of any goods in relation to the execution of works contract, made by him during any period, after deducting the amount of purchase price, if any, refunded to the dealer by the seller in respect of any goods purchased from the seller and returned to him within the prescribed period ;
- (p) "turnover of sales" means the aggregate of the amount of sale price received or receivable by a dealer in respect of any transfer of property in goods involved in the execution of any works contract whether executed fully or partly during any period :
- (q) "Year",—
  - (i) means the financial year;
  - (ii) in relation to any particular registered dealer for the purposes of this Act (except
(2) Every dealer required to possess a certificate of registration shall apply in such manner and to such authority as may be prescribed

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