Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2014

1. (1) This Act may be called the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2009. (2)
   • (a) Sections 1 to 4 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
   • (b) Save as otherwise provided in this Act, the remaining sections shall come into force with effect from the 1st July 2009.

In SCHEDULE I appended to the Bombay Stamp Act, 1958,—

1. (a) in article 5, in clause (h), for sub-clause (A), the following sub-clause shall be substituted, namely :— "(A) If relating to,—
   • (i) any advertisement on mass media, made for promotion of any product; or programme or event with an intention to make profits or business out of it,—
2. (a) if the amount agreed does not exceed rupees ten lakhs; Two rupees and fifty paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
3. (b) in any other case Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
   • (ii) conferring exclusive rights of telecasting, broadcasting or exhibition of an event or a film,—
4. (a) if the amount agreed does not exceed rupees ten lakhs; Two rupees and fifty paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
5. (b) in any other case Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
   • (iii) specific performance by any person or a group of persons where the value of contract exceed rupees 1,00,000,—
6. (a) if the amount agreed does not exceed rupees ten lakhs; Two rupees and fifty paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
7. (b) in any other case Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
   • (iv) creation of any obligation, right or interest and having monetary value, but not covered under any other article,—
8. (a) if the amount agreed does not exceed rupees ten lakhs; One rupee for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
9. (b) in any other case Two rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
   • (v) assignment of copyright under the Copyright Act, 1957,—
10. (a) if the amount agreed does not exceed rupees ten lakhs; Two rupees and fifty paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
11. (b) in any other case Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
    • (vi) project under Built, Operate and Transfer
12. (BOT) system, whether with or without toll or fee collection rights,—
13. (a) if the amount agreed does not exceed rupees five lakhs; One rupee for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
14. (b) in any other case Two rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.";
15. (b) in article 6,—
    • (i) for clauses

1. (1) and (2), the following clauses shall be substituted, namely :— "(1) The deposit of the title deeds or instrument constituting or being evidence of the title to any property whatever (other than a marketable security), where such deposit has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt,—
   • (a) if the amount secured by such deed does not exceed rupees five lakhs; One rupee for every one thousand or part thereof for the amount secured by such deed subject to the minimum of one hundred rupees.
   • (b) in any other case Two rupees for every rupees 1,000 or part thereof on the amount secured by such deed.
2. (2) The pawn, pledge or hypothecation of movable property, where such pawn, pledge or hypothecation has been made by way of security for their repayment of money advanced or to be advanced by way of loan or an existing or future debt,—
   • (a) if the amount secured by such deed does not exceed rupees five lakhs; One rupee for every one thousand or part thereof for the amount secured by such deed subject to the minimum of one hundred rupees.
   • (b) in any other case Two rupees for every rupees 1,000 or part thereof on the amount secured by such deed.";
     • (ii) the existing Explanation II shall be deleted.

After section 12A of the Maharashtra Purchase Tax on Sugarcane Act, 1962 (hereinafter, in this Chapter, referred to as "the Purchase Tax on Sugarcane Act"), the following section shall be inserted, namely :-

"12AA. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Maharashtra Value Added Tax Act, 2002 and the rules made thereunder so far as they relate to the recovery of tax as arrears of land revenue, shall mutatis mutandis apply for the purposes of recovery of tax under this Act. The authorities appointed under this Act shall

In section 12B of the Maharashtra Purchase Tax on Sugarcane Act, 1962,—

1. (1) in clause (b), for the word "and" the word "or" shall be substituted ;
2. (2) in clause (c), for the words "a factory" the words "a factory ; or" shall be substituted ;
3. (3) after clause (c), the following clause shall be added, namely :— "(d) for the purpose of establishing a co-generation unit for generation of electricity from the products or by-products of the said factory.".

In section 6 of the Profession Tax Act, in sub-section (1), the following proviso shall be added, namely :—

" Provided that, the Commissioner may, subject to such terms and conditions, as may be prescribed, permit any employer to file separate returns,—

1. (a) for all or any of the places of business of the employer, whether or not situated within the jurisdiction of the same registering authority, or
2. (b) for different constituents of his business, to such authority as he may direct."

In section 27A of the Profession Tax Act, for clause (e), the following clause shall be substituted, namely :—

“(e) Any person with Intellectual and Development Disabilities (Mental Retardation) specified in the rules made in this behalf, which is certified by a psychiatrist

In SCHEDULE I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in entry 1,—

1. (1) in clause (a), for the figures “5,000” the figures “7,500” shall be substituted;
2. (2) in clause (b), for the figures “5,000” the figures “7,500” shall be substituted.

In section 2 of the Maharashtra Tax on Luxuries Act, 1987 (hereinafter, in this Chapter, referred to as "the Luxury Tax Act"),—

1. (1) in clause (b-1A), after the words and figures "Tourism Projects, 2000" the words and figures "or the Tourism Policy- 2006" shall be added;
2. (2) in clause (d-1), after the words and figures "Tourism Projects, 2000" the words and figures "or the Tourism Policy- 2006" shall be added.

In section 3 of the Luxury Tax Act, in sub-section (2),—

1. (1) in clause (a), for the words “seven hundred and fifty rupees” the words “one thousand rupees” shall be substituted ;
2. (2) in clause (b),—
   • (i) for the words “seven hundred and fifty rupees” the words “one thousand rupees” shall be substituted ;
   • (ii) for the words “twelve hundred rupees” the words “one thousand five hundred rupees” shall be substituted ;
3. (3) in clause (c), for the words “twelve hundred rupees” the words “one thousand five hundred rupees” shall be substituted.

In section 22A of the Luxury Tax Act, in sub-section (1),—

1. (1) for the words, brackets and figures “sub-entry
2. (2) or, as the case may be, sub-entry
3. (3) of entry 7 of the Schedule appended to the notification issued” the words “any of the entries of the Schedule appended to the notification issued, from time to time,” shall be substituted,
4. (2) after the word and figures “Act, 2004,” the words and figures “or, as the case may be, the Tourism Policy- 2006,” shall be inserted;
5. (3) in the marginal note, after the words “Tourism Projects” the words “and Tourism Policy” shall be added.

Insertion of section 22B in Mah. XLI of 1987.

11. After section 22A of the Luxury Tax Act, the following section shall be inserted, namely :—

“22B.

1. (1) Notwithstanding anything to the contrary contained in Tourism Policy- 2006, the Certificate of Entitlement, in respect of Tourism Policy- 2006, shall be granted only to the Eligible Unit, situated in areas specified in Zone ‘B’ or, as the case may be, Zone ‘C’ as shown in Annexure ‘B’ to the said Policy, to which the Eligibility Certificate has been issued after the commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2014 : Provided that, Certificate of Entitlement to the Expansion Unit under the Tourism Policy- 2006 shall be granted only if there is an increase in capacity of the existing unit.
2. (2) Notwithstanding anything to the contrary contained in Tourism Policy-2006, any Eligible Unit, to whom the Eligibility Certificate and Certificate of Entitlement has been granted, for expansion of existing unit, shall be entitled to draw the benefits under the Act, in any year, only on that part of its turnover of receipts as may be arrived at, by applying the provisions of sub-section (3).
3. (3) In case where the Eligible Unit has,—
   • (a) maintained separate accounts of receipts and able to identify the receipts pertaining to the increased capacity, then the portion of the turnover of receipts eligible for benefits will be decided solely on the basis of such identification;
   • (b) not maintained separate accounts of receipts and not able to identify the receipts in relation to increase in the capacity, then such benefits shall be calculated after applying the formula as under :— Eligible turnover of receipts = Turnover of receipts × increase in capacity ____________________________________________________ Total capacity after such increase Explanation.— For the purpose of this section, the expression “increase in capacity” shall have the same meaning as specified in the Tourism Policy-2006.”.

In section 3 of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as "the Value Added Tax Act"), in sub-section (4), in clause (b), for the figures "5,00,000" the figures "10,00,000" shall be substituted.

In section 10 of the Value Added Tax Act,—

1. (1) in sub-section (2), clause
   • (b) shall be deleted;
2. (2) in sub-section (6), the words “Senior Deputy Commissioners,” shall be deleted.

In section 16 of the Value Added Tax Act, in sub-section (6),—

1. (1) in clause (b), after the words and figure “of section 3,” the word “or” shall be added;
2. (2) after clause
   • (b) so amended, the following clause shall be added, namely :— “(c) the turnover of sales of a registered dealer, other than an importer, has during the year 2013-14, not exceeded the limit, specified in sub- section
3. (4) of section 3,”;
4. (3) after the words “circumstances of the case.”, the following shall be inserted, namely :— “In the case covered by clause (c), the dealer may apply in the prescribed form for cancellation of his registration to the Commissioner on or before the 30th September 2014 and thereupon the Commissioner may, after such inquiry as he deems fit, cancel the registration with effect from the 1st October 2014.”.

In section 20 of the Value Added Tax Act, in sub-section (6), for the words “five thousand” the words “two thousand if the return is filed within a period of thirty days from the expiry of the due date prescribed for filing of such return and an amount of rupees five thousand, in any other case” shall be substituted.

In section 23 of the Value Added Tax Act,—

1. (1) sub-section
2. (9) shall be deleted;
3. (2) to sub-section (10), the following proviso shall be added, namely :— “ Provided that, in respect of the period commencing on or after the 1st April 2011, in case a dealer is required under the rules, to file more than one return in different forms prescribed

In section 26 of the Value Added Tax Act, in sub-section (5), clause

1. (c) shall be deleted.

In section 29 of the Value Added Tax Act,—

1. (1) in sub-section (3), for the words “equal to” the words “not exceeding the amount of tax due but not less than twenty five per cent. of” shall be substituted;
2. (2) after sub-section (7), the following sub-section shall be inserted, namely :— “(7A) In case of a dealer, who has filed late return on or after the 1st August 2012, and has also paid the late fee, under sub-section
3. (6) of section 20, the penalty in respect of such return, as it existed, shall not be recovered.”;
4. (3) after sub-section (11), the following sub-section shall be inserted, namely :— “(11A) Notwithstanding anything contained in sub-section (11), penalty under this section may be imposed while passing an order under this Act.”;
5. (4) sub-section
6. (12) shall be deleted.

In section 30 of the Value Added Tax Act, in sub-section (4), the following shall be added at the end, namely :—

" Provided that, interest under this sub-section shall not be payable on account of the additional tax liability arising due to non-production of declarations or, as the case may be, certificates: Provided further that, if the amount of tax paid as per revised return is less than ten per cent. of the aggregate amount of tax paid as

In section 31A of the Value Added Tax Act,—

1. (1) in sub-section (1), after clause (b), the following clause shall be added, namely :— “(c) who awards quarrying lease or quarrying permit in respect of minor minerals to a dealer, within their jurisdiction to collect an amount at the time of such award or, as the case may be, auction, at such rate as provided in sub-section
2. (2) towards the liability of sales tax to be incurred on sale of such minor minerals.”;
3. (2) in sub-section (2), for the brackets, letters and word “(a) and (b)” the brackets, letters and word “(a),
   • (b) and (c)” shall be substituted;
4. (3) in sub-section (3), for the brackets, word and letters “(a) and (b)” the brackets, letters and word “(a),
   • (b) and (c)” shall be substituted

In section 51 of the Value Added Tax Act, in sub-section (3), in clause (a), in sub-clause (iii), for the words and figures “Package Scheme of Incentives-2001 or, as the case may be, Package Scheme of Incentives-2007” the words and figures “Package Scheme of Incentives-2001, Package Scheme of Incentives-2007 or, as the case may be, Package Scheme of Incentives-2013” shall be substituted.

In section 61 of the Value Added Tax Act,—

1. (1) in sub-section (1),—
   • (i) in clause (a), the following clause shall be substituted, namely:— "(a) if the,—
   • (i) aggregate of his turnover of sales and the value of goods transferred to any other place of his business or of his agent or principal, situated outside the State, not by reason of sale, or
   • (ii) turnover of purchases, exceeds rupees one crore in any year;";
   • (ii) clause
   • (b) shall be deleted;
2. (2) in sub-section (2), the proviso shall be deleted.

In section 63 of the Value Added Tax Act, in sub-section (7), for the words “Commissioner may” the words “Commissioner shall” be substituted.

In section 88 of the Value Added Tax Act,—

1. (1) in clause (a-1), for the words and figures "Package Scheme of Incentives-2001 or, as the case may be, Package Scheme of Incentives-2007" the words and figures "Package Scheme of Incentives-2001, Package Scheme of Incentives-2007 or, as the case may be, Package Scheme of Incentives-2013" shall be substituted;
2. (2) in clause (e), for the words and figures "the Package Scheme of Incentives-2001 or, as the case may be, Package Scheme of Incentives-2007" the words "the Package Scheme of Incentives-2001, Package Scheme of Incentives-2007 or, as the case may be, Package Scheme of Incentives-2013" shall be substituted.

In section 89 of the Value Added Tax Act, in sub-section (4), for the words and figures "Package Scheme of Incentives-2001 or, as the case may be, Package Scheme of Incentives-2007 " the words "Package Scheme of Incentives-2001, Package Scheme of Incentives-2007 or, as the case may be, Package Scheme of Incentives- 2013" shall be substituted.

In section 48 of the Luxuries Tax Act,–

1. (a) in sub-section (2), for the words “Deputy Commissioner” the words “Joint Commissioner” shall be substituted ;
2. (b) in sub-section (5), for the words “Deputy Commissioner” the words “Joint Commissioner” shall be substituted.

In SCHEDULE C of the Value Added Tax Act, after entry 55, the following entries shall be inserted, namely :—

“55A Tool, alloy and special steels of any of the categories, specified in clause

1. (x) to clause
2. (xv) of entry 55 of this Schedule, sold during the period commencing on the 1st April 2005 and ending on the 30th April 2011. 4% 55B Tool, alloy and special steels of any of the categories, specified in clause
3. (x) to clause
4. (xv) of entry 55 of this Schedule, sold on or after the 1st May 2011. 5%”.

1. (1) Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or collection of tax by any dealer or person under the provisions of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this section, referred to as “the Value Added Tax Act”), before the commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2014 (hereinafter, in this section, referred to as “the Amendment Act”), shall be deemed to be valid and effective as if such assessment, review, levy or collection or action or thing had been duly made, taken or done under the Value Added Tax Act, as amended by the Amendment Act, and accordingly,—
   • (a) all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the assessment, review, levy or collection of any such tax, shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law;
   • (b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or before any Tribunal, officer or other authority, for the refund of any tax so paid; and
   • (c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of any such tax.
2. (2) For the removal of doubts, it is hereby declared that nothing in sub-section
3. (1) shall be construed as preventing a person,—
   • (a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
   • (b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the Value Added Tax Act, as amended by the Amendment Act.
4. (3) Nothing in the Value Added Tax Act, as amended by the Amendment 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 the Amendment Act, if such act or omission was not an offence under the Value Added Tax Act, but for the amendments made by the Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty greater than that which could have been imposed on him under the law in force immediately before the commencement of the Amendment Act.

In section 4 of the Motor Vehicles Entry Tax Act, sub-section

1. (1) shall be deleted and shall be deemed to have been deleted with effect from the 1st April 2005.

Substitution of section 5 of Mah XLII of 1987

30. For section 5 of the Motor Vehicles Entry Tax Act, the following section shall be substituted and shall be deemed always to have been substituted, namely :—

1. (1) The officer appointed by the State Government to be the Commissioner of Sales Tax may, from

Section 6 of the Motor Vehicles Entry Tax Act, shall be deleted and shall be deemed to have been deleted with effect from the 1st April 2006.

After section 9A of the Motor Vehicles Entry Tax Act the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st April 2006, namely :—

"9B. The revising authority may either on the basis of information received or on its own motion call for and examine the record of any order passed including an order passed in appeal and pass such order thereon as it thinks just and proper within five years from the date of the order to be revised.".

In section 2 of the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (hereinafter, in this Chapter, referred to as “the Entry Tax on Goods Act”),—

1. (1) in sub-section (1),—
   • (a) in clause (a),—
     • (i) in sub-clause (i), for the words “the assessing authority under the Sales Tax Act;” the words “the registering authority under the Value Added Tax Act;” shall be substituted;
     • (ii) in sub-clause (ii), for the words “the assessing authority under the Sales Tax Act;” the words “the registering authority under the Value Added Tax Act;” shall be substituted ;
   • (b) clause
   • (j) shall be deleted ;
   • (c) after clause (m), the following clause shall be inserted, namely :— “(m-1) “Value Added Tax Act” means the Maharashtra Value Added Tax Act, 2002 and includes the Maharashtra Value Added Tax Rules, 2005 ;” ;
2. (2) in sub-section (2), for the words and figures “Sales Tax Act or the Bombay Sales Tax Rules, 1959” the words and figures “the Value Added Tax Act or the Maharashtra Value Added Tax Rules, 2005” shall be substituted.

In section 3 of the Entry Tax on Goods Act,—

1. (a) in sub-section (1), in the first proviso, for the words and figures " Sales Tax Act, the Bombay Sales of Motor Spirit Taxation Act, 1958 " the words " the Value Added Tax Act " shall be substituted ;
2. (b) in sub-section (5), for the words " Sales Tax Act " the words " the Value Added Tax Act " shall be substituted.

In section 6 of the Entry Tax on Goods Act,—

1. (1) in sub-section (1),—
   • (a) for the word "re-assess,", in both the places where it occurs, the word "review," shall be substituted ;
   • (b) for the words "Sales Tax Act ", in both the places where they occur, the words "Value Added Tax Act " shall be substituted ;
   • (c) for the words "re-assessment, revisions," the word "review," shall be substituted ;
2. (2) in sub-section (2),—
   • (a) for the word "re-assessment,", in both the places where it occurs, the word "review," shall be substituted ;
   • (b) for the words "Sales Tax Act " the words "Value Added Tax Act " shall be substituted.

For the Schedule appended to the Entry Tax on Goods Act, the following Schedule shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005, namely :—

"SCHEDULE [See section 2 (1)

1. (k) and 3(1)] ------------------------------------------------------------------------

Sr. Description of goods Rate of tax

No. (1)

1 High Speed Diesel Oil,—

1. (a) imported into local area of the 34% + one rupee per litre. Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai ; and
2. (b) imported into local area other 31% + one rupee per than mentioned in clause
3. (a) above. litre.

2 Aviation Turbine Fuel (Duty paid) 25%

(other than that covered by entry 3).

3 Aviation Turbine Fuel (Bonded) 30%

4 Aviation Gasoline (Duty paid) 10%

5 Aviation Gasoline (Bonded) 24%

6 Any other kind of motor spirit,—

1. (a) imported into local area of the 30% + one rupee per

Municipal Corporations of the litre.

Brihan Mumbai, Thane and Navi Mumbai ; and

1. (b) imported into local area other 29% + one rupee per than mentioned in clause
2. (a) above. litre.

7 Bitumen 12.5%

8 Light diesel oil -- do --

9 Naphtha -- do --

10 Low Sulpher Heavy stock -- do --

11 Kerosene non-PDS -- do --

12 Furnace Oil including heavy -- do --".

furnace oil and residual furnace oil.

In section 2 of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as "the Value Added Tax Act"),—

1. (a) after clause (3), the following clause shall be inserted, namely :- "(3-a) " brand name " when used in the Schedule means a brand name, (whether registered or not), that is to say, a name or a mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product for the purpose of indicating, or so as' to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person ;" ;
2. (b) in clause (20), after Explanation III, the following Explanation shall be added and shall be deemed to have been added with effect from the 1st April 2005, namely :- "Explanation IV.—The amount of valuable consideration paid or payable by a dealer for the purchase of drugs specified in entry 29 of Schedule C shall be the maximum retail

In section 3 of the Value Added Tax Act,—

1. (1) in sub-section (3), for the word, brackets and figure “sub-section (7), ” the word “ sub-section ” shall be substituted ;
2. (2) in sub-section (4), for the word “ turnover ”, wherever it occurs, the words “ turnover of sales ” shall be substituted ;
3. (3) in sub-section (5),—
   • (a) for clause (a), the following clause shall be substituted, namely,— “
   • (a) except as otherwise expressly provided, the turnover of all sales shall be taken, whether such sales are of taxable goods or not ; ” ;
   • (b) for the .word “ turnover ”, wherever it occurs, the words “ turnover of sales ” shall be substituted ;
4. (4) sub-section
5. (7) shall be deleted.

In section 8 of the Value Added Tax Act,—

1. (a) in sub-section (3), in the Explanation, after 'clause (d)', the following clauses shall be added, namely :— "(e) a developer of the Special Economic Zone means a developer,—
   • (i) undertaking development, repairs, maintenance and improvement of the Special Economic Zone, and
   • (ii) who has been certified by the Commissioner ;
2. (f) a unit includes an establishment situated within the Special Economic Zone." ;
3. (b) after sub-section (3), the following sub-sections shall be inserted, namely :— "(3A) The State Government may, by general or special order, published in the Official Gazette, and subject to such conditions, exceptions and restrictions as

In section 16 of the Value Added Tax Act, in sub-section (6),—

1. (a) the words “ or the place of such business is changed to a different local area ”, in both the places where they occur, shall be deleted;
2. (b) the Explanation shall be deleted.

Amendment of section 20 of Mah. IX of 2005.

41. In section 20 of the Value Added Tax Act,—

1. (a) for sub-section (2), the following sub-section shall be substituted, namely :— "(2) Notwithstanding anything contained in sub-section (1), the Commissioner may, subject to such terms and conditions, as may be prescribed, permit any dealer to file separate

In section 21 of the Value Added Tax Act, in sub-section (3), for the words “four years” the words “six years” shall be substituted.

In section 22 of the Value Added Tax Act, in sub-section (3), for the words " On the appointed day or, as the case may be, at any time within the aforesaid period " the words " On or after the appointed day " shall be substituted.

In section 23 of the Value Added Tax Act, after sub-section (10), the following sub-sections shall be added, namely :—

"(11) Where a dealer has been assessed under sub-section (2),

1. (3) or
2. (4) and he makes an application in the prescribed form to the Commissioner within thirty days of the date of service of the assessment order, for cancellation of the assessment on the ground that he had not been able to attend or remain present before the Commissioner at the time of hearing when the assessment order had been

In section 29 of the Value Added Tax Act, after sub-section (4), the following sub-section shall be inserted, namely :—

“(5) Where a dealer has sold any goods and the sale is exempt, fully or partly, from payment of tax by virtue of any provision contained in sub-section (3), (

In section 31 of the Value Added Tax Act,—

1. (a) in sub-section (1), in clause (b),—
   • (i) in sub-clause (i), for the brackets and the words "(excluding the amount of tax, if any, separately charged by the contractor)" the brackets and the words "(excluding the amount, if any, separately charged by the contractor as tax or service tax levied by the Government of India, by the contractor)" shall be substituted;
   • (ii) for sub-clause (ii), the following shall be substituted, namely :— "(ii) Where on an application being made by any contractor in this behalf, the Commissioner is satisfied that the contract

Amendment of section 41 of Mah IX of 2005.

47. In section 41 of the Value Added Tax Act, for sub-section (4), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005, namely :—

“(4) Subject to such conditions as it may impose, the State Government may, by notification in the Official Gazette, provide for exemption from the payment of full or part of the tax payable,—

1. (a) on the sales of motor spirits and petroleum products made by an oil company to another oil company;
2. (b) on sales at retail outlets of motor spirits, other than aviation turbine fuel and aviation gasoline. Explanation.—For the purposes of this sub-section, motor spirits and petroleum products shall mean such products as the State Government may, notify from time to time, in the Official Gazette.”.

In section 42 of the Value Added Tax Act,—

1. (a) in sub-section (1),—
   • (i) in clause (b), for the words "this section" the words "this sub-section" shall be substituted;
   • (ii) in clause (c), after the words "Country Liquor" the words, brackets and figure "except as provided in sub-section (2)" shall be inserted;
2. (b) in sub-section (2), after the words "selling motor vehicles", the following shall be added, namely :— " or vendors selling Indian Made Foreign Liquor or Country Liquor at retail and holding licence in Form FL II appended to the Bombay Foreign Liquor Rules, 1953 or in Form CL III or in Form CL/FL/TOD/III appended to the Maharashtra Country Liquor Rules, 1973, framed under the Bombay Prohibition Act, 1949." ;
3. (c) for sub-section (3), the following sub-sections shall be substituted, namely :— "(3) Where a dealer is liable to pay tax on the sales effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, he may subject to such restrictions and conditions as may be prescribed, in lieu of the amount of tax payable by him under this Act, whether in respect of the entire turnover of sales effected by way of works contract or in respect of any portion of the turnover corresponding to individual works contract, pay lump-sum by way of composition,—
4. (a) equal to five per cent. of the total contract value of the works contract in the case of a construction contract, and
5. (b) eight per cent. of the total contract value of the works contract in any other case, after deducting from the total contract value of the works contract, the amount payable towards sub-contract involving goods to a registered sub-contractor. Explanation.—For the purposes of this sub-section,—
   • (i) "construction contract" shall mean construction contract as may be notified by the State Government in the Official Gazette, from time to time, and
   • (ii) "the amount payable towards sub-contract involving goods" means the aggregate value of the goods on which tax is paid and the quantum of said tax paid by the sub-contractor or the sub-contract value on which tax by way of composition is paid by the sub-contractor, as the case may be.

1. (4) Where a dealer is liable to pay tax on sales effected by way of the transfer of the right to use mandap or tarpaulin (whether or not for a specified period), then he may, subject to such conditions and restrictions, as may be prescribed, pay in lieu of the amount of tax payable by him a sum equal to one and half per cent. of the turnover of sales effected by him. Explanation.—For the purposes of this sub-section, the transfer of the right to use mandap includes the transfer of the right to use mandap, pandal, shamiana or the decoration of such mandap, pandal or shamiana and the transfer of the right to use furniture, fixtures, lights and light fittings, floor coverings, utensils and other articles ordinarily used alongwith a mandap, pandal or shamiana.".

In section 50 of the Value Added Tax Act,—

1. (a) in sub-section (1), for the words “ the Commissioner shall refund ” the words “ the Commissioner shall, by order refund ” shall be substituted ;
2. (b) for sub-section (2), the following shall be substituted, namely :— “

1. (2) If a registered dealer has filed any returns, fresh returns or revised returns in respect of any period contained in

For section 51 of the Value Added Tax Act, the following shall be substituted, namely :—

“51.

1. (1) Where a registered dealer has in any return, fresh return or revised return shown any amount to be refundable and has not undertaken to adjust such amount against the amount due as per any subsequent return in accordance with section 50, the Commissioner shall, on an application made by the dealer and subject to rules, and the other provisions of this Act, grant refund of such amount to the said dealer. (2)
   • (a) The Commissioner shall, grant the dealer refund of the amount claimed refundable as aforesaid within six months of the end of the year to which the return, fresh return or revised return relates and the refund relating to all the periods contained in one year may be granted by a single order : Provided that, where the return, fresh return or, as the case may be, revised return is filed after the date prescribed for filing the last return of the said year, then the period of six months shall be counted from the date of filing of the said return, fresh return or revised return.
   • (b) Notwithstanding anything contained in clause (a), where a dealer has obtained a registration certificate as provided under this Act, then the refund in respect of the returns, fresh returns or revised returns in respect of the year containing the date of effect of registration shall be granted within six months of the end of the year succeeding the said year : Provided that, the said dealer may apply in the prescribed form to the Commissioner at any time after the end of the year to which the refund relates for grant of the said refund and the Commissioner may subject to rules including rules relating to bank guarantees grant such refund: Provided further that, where the return, fresh return or, as the case may be, revised return is filed at any time after the date prescribed for filing the last return of the said year, then the refund shall be granted within eighteen months of the date of filing of the return, fresh return or revised return. (3)
   • (a) Notwithstanding anything contained in sub-section (2), if a dealer is,—
     • (i) an exporter within the meaning of sub-section
2. (1) or sub-section
3. (3) of section 5 of the Central Sales Tax Act, 1956 ; or
   • (ii) a unit specified in the Explanation to sub-section
4. (3) of section 8 ; or (iii)

Amendment of section 52 of Mah. IX of 2005. 51.

Amendment of section 53 of Mah IX of 2005 Amendment of section 53 of Mah. IX of 2005.

52. In section 53 of the Value Added Tax Act, in sub-section (1), for the portion beginning with the words “ Where an amount required to be refunded ” and ending with the words “ date of the refund : ”, the following shall be substituted, namely :—

“ Where an amount required to be refunded by the Commissioner to any person, by virtue of the provisions contained in section 51 or by virtue of an order passed under any other provision of this Act, is not so refunded to him within ninety days of the end of the respective period provided in section 51 or, as the case may be, of the date of the said order, the Commissioner shall pay such person simple interest at the prescribed rate on the said amount from the date immediately following the expiry of the period of ninety days to the date of the refund : ”.

Amendment of section 86 of Mah. IX of 2005.

53. In section 86 of the Value Added Tax Act, for sub-section (5), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005, namely :—

"(5) Any dealer may apply to the Commissioner to permit him to maintain the records of the bills or cash memorandum on such

In section 96 of the Value Added Tax Act, in sub-section (1), clause (g), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005, namely :—

“(g) where a dealer registered under the Maharashtra Sales Tax on Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989, is liable to pay tax under this Act, and has at any time prior to the appointed day entered into any works contract and the execution of the said works contract has started before the appointed day and has continued thereafter, then such dealer shall pay tax in respect of the said contract in accordance with the provisions of the Maharashtra Sales Tax on Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989, without however claiming set-off on the purchases corresponding to the contract effected on or after the appointed day to which he would have been entitled under the provisions of this Act.”

(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the assessment, re-assessment, levy or collection of any such tax, 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, officer or other authority, for the refund of any tax so paid; and (c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of any such tax. (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 Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, the Maharashtra Tax on Luxuries Act, 1987, the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987, the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 and the Maharashtra Value Added Tax Act, 2002, as amended by the Amendment Act, any assessment, re-assessment, levy or collection of tax referred to in sub-section (1), or (b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, the Maharashtra Tax on Luxuries Act, 1987, the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987, the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 and the Maharashtra Value Added Tax Act, 2002, as amended by the Amendment Act. (3) Nothing in the Amendment 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 the Amendment Act, if such act or omission was not an offence under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, the Maharashtra Tax on Luxuries Act, 1987, the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987, the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002, but for the amendments made by the Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty greater than that which could have been inflicted on him under the law in force immediately before the commencement of the Amendment Act.

Repeal of Mah. Ord. VI of 2006 and saving.

56.

1. (1) The Maharashtra Tax Laws (Levy, Amendment and Validation) Ordinance, 2006 is hereby repealed.
2. (2) Notwithstanding such repeal, anything done or any action taken under the relevant tax laws as amended by the said Ordinance (including any notification or order issued), shall be deemed to have been done, taken or issued, as the case may be, under the corresponding provisions of the relevant tax laws, as amended by this Act.