Vidhi Codex

The Maharashtra Value Added Tax Act, 2002

The Maharashtra Value Added Tax Act, 2002

Tax200298 of 123 sections available15 chapters

This Act levies value added tax (VAT) on the sale of goods in Maharashtra, replacing the earlier sales tax. It sets out the incidence of tax, the taxes payable, goods on which tax is not leviable, and the sales tax authorities and Tribunal. Since GST came in, it continues to apply only to goods outside GST.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement

Chapter II INCIDENCE AND LEVY OF TAX →

  1. 4Taxes payable
  2. 8Certain sales and purchases not to be liable to tax
  3. 9Amendment of Schedule

Chapter III SALES TAX AUTHORITIES AND TRIBUNAL →

  1. 10Sales Tax Authorities
  2. 11Tribunal
  3. 12Action against any authority for vexatious order or wilful under-assessment, etc
  4. 13Persons appointed under section 10 and members of Tribunal to be public servants
  5. 14Every person appointed under section 10 and every member of the Tribunal shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (XLV of 1860).
  6. 15Indemnity

Chapter IV REGISTRATION →

  1. 16Registration
  2. 18Information to be furnished regarding changes in business, etc
  3. 1919

Chapter V RETURNS AND ASSESSMENT, ETC. →

  1. 20Returns and self assessment
  2. 22Audit
  3. 24Rectification of mistakes
  4. 25Review
  5. 26Appeals
  6. 26AOnly the Table of Contents lists Section 26 as being on page 35.
  7. 26BSpeedy disposal of various proceedings
  8. 27Appeal to High Court
  9. 28Modification of tax liability

Chapter VI PENALTY AND INTEREST →

  1. 30Interest payable by a dealer or person

Chapter VII PAYMENT OF TAX AND RECOVERY →

  1. 31Deduction of tax at source
  2. 32Payment of tax, etc
  3. 32APayment of tax or interest in certain cases
  4. 33Special mode of recovery
  5. 34Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue
  6. 35Provisional attachment to protect revenue in certain cases
  7. 36Continuation and validation of certain recovery proceedings
  8. 37Liability under this Act to be the first charge
  9. 38Transfer to defraud revenue void
  10. 39Rounding off tax, etc
  11. 40Adjustment of any payment
  12. 41Exemption and refund
  13. 42Composition of tax
  14. 43Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act
  15. 44Special provision regarding liability to pay tax in certain cases
  16. 45However, the body text of Section 44 is not included in the provided document.
  17. 46The document includes the Table of Contents, legislative preamble, amendments, and validation clauses, but lacks the body text of the Act's substantive sections.
  18. 47Consequently, it is not possible to transcribe the text of this section from the provided source.

Chapter VIII SET-OFF, REFUNDS, ETC. →

  1. 48Set-off, refunds, etc
  2. 50Refund of excess payment
  3. 51Grant of refunds
  4. 54Interest on delayed refund 58" in the Table of Contents on page 2.

Chapter IX PROCEEDINGS →

  1. 55Advance Ruling
  2. 57Agreement to defeat the intention and application of the Act to be void
  3. 58Special provisions for statutory orders pertaining to a period shorter or longer than a year
  4. 59Power to transfer proceedings
  5. 60Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
  6. 62Section 62

Chapter X LIABILITY TO PRODUCE ACCOUNTS, ETC. →

  1. 63Accounts
  2. 64Section 64
  3. 65Section 65
  4. 66Section 66
  5. 67Establishment of check posts and barriers
  6. 68Transit of goods by road through the State and issue of transit pass
  7. 69Automation

Chapter XI STATISTICS →

  1. 70Power to collect statistics
  2. 72The document only contains the preamble, historical amendment notes, tables of contents, and validation/savings clauses.

Chapter XII OFFENCES AND PENALTIES →

  1. 76The document concludes after Section 2.
  2. 77The document concludes after Section 2.
  3. 78The document concludes after Section 2.

Chapter XIII MISCELLANEOUS →

  1. 79Fee on appeal and certain other applications
  2. 80Application of sections 4 and 12 of Limitation Act
  3. 81Extension of period of limitation in certain cases
  4. 82Appearance before any authority in proceeding
  5. 83Power to make rules
  6. 85Bar to certain proceedings
  7. 86Tax invoice and Memorandum of sales or purchases

Chapter XIV PACKAGE SCHEME OF INCENTIVES →

  1. 88Definitions under Chapter XIV
  2. 89Grant of Certificate of Entitlement
  3. 90Cancellation of Certificate of Entitlement
  4. 91Change in the nature of incentives
  5. 92Annual ceiling on benefits to be availed of under Package Schemes of Incentives
  6. 93Proportionate incentives to an Eligible Unit in certain contingencies
  7. 93AApplication of provisions of section 93 to certain Eligible Units

Chapter XV REPEALS AND SAVINGS →

  1. 97It only includes the Table of Contents referencing the section on page (v).
  2. 98Removal of difficulties

Some statutory text is still being prepared for this language version.

PDF: pending for this language.