The Maharashtra Value Added Tax Act, 2002

-1 1. Short title, extent and commencement.

1. (1) This Act may be called the Maharashtra Value Added Tax Act, 2002.
2. (2) It extends to the whole of the State of Maharashtra.
3. (3) It shall come into force on the 1st April 2005.

INCIDENCE AND LEVY OF TAX

Certain sales and purchases not to be liable to tax.—

1. (1) Nothing in this Act shall apply to,—
   • (a) any sale or purchase of goods which takes place outside the State of Maharashtra;
   • (b) any sale or purchase of goods which takes place in the course of import of the goods into the territory of India or export of the goods out of the territory of India;
   • (c) any sale or purchase of goods which takes place in the course of inter-State trade or commerce;
   • (d) such other sales or purchases as the State Government may, by notification in the Official Gazette, specify.

[Deleted]

Certain sales and purchases not to be liable to tax.— (1) Nothing in this Act shall apply to,— (a) any sale or purchase of goods which takes place outside the State of Maharashtra; (b) any sale or purchase of goods which takes place in the course of import of the goods into the territory of India or export of the goods out of the territory of India; (c) any sale or purchase of goods which takes place in the course of inter-State trade or commerce; (d) such other sales or purchases as the State Government may, by notification in the Official Gazette, specify.

Tribunal.—

1. (1) The State Government shall constitute a Tribunal consisting of such number of members as the State Government thinks fit, to perform the functions assigned to the Tribunal by or under this Act.
2. (2) The State Government shall appoint one of the members of the Tribunal to be the President thereof.
3. (3) The State Government may appoint such number of members as it thinks fit to be members of the Tribunal.
4. (4) The qualifications, conditions of service and the procedure to be followed by the Tribunal shall be such as may be prescribed.

Action against any authority for vexatious order or wilful under-assessment, etc.—

1. (1) Any person appointed under section 10 who,—
   • (a) acts in a manner prejudicial to the interest of this Act and thereby willfully or knowingly causes a loss to the State Government; or
   • (b) willfully and vexatiously institutes proceedings against any person; or
   • (c) vexatiously or knowingly demands more than the tax or penalty due; or
   • (d) intentionally requires any person to produce such accounts, registers or documents or to furnish such information, as are not relevant for the purposes of this Act; or
   • (e) commits any other act to cause harassment to any person; shall, on conviction, be punished with rigorous imprisonment for a term which may extend to one year or with fine which may extend to rupees ten thousand or with both.
2. (2) No prosecution shall be instituted against any such person in respect of any act referred to in sub-section
3. (1) without the previous sanction of the State Government.

Persons appointed under section 10 and members of Tribunal to be public servants.—

Powers of Tribunal and Commissioner Powers of Tribunal and Commissioner.—

1. (1) The Tribunal and the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V of 1908), while trying a suit, in respect of the following matters, namely:—
   • (a) enforcing the attendance of any person and examining him on oath or affirmation;
   • (b) compelling the production of documents;
   • (c) issuing commissions for the examination of witnesses.
2. (2) The Tribunal and the Commissioner shall be deemed to be a Civil Court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

Indemnity.— No suit, prosecution or other legal proceeding shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

17. [Deleted] (Deleted)

Indemnity.— No suit, prosecution or other legal proceeding shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

REGISTRATION

21. [Deleted] (Deleted)

Audit.—(1) The Commissioner may, by order, select any dealer or person,—

1. (a) for the evaluation of the audit of the returns on the basis of the audit report submitted by the dealer or person under section 61;
2. (b) or for the audit of the returns submitted by such dealer or person.

1. (2) The Commissioner shall, after service of the order, conduct the audit of the returns and financial statements of such dealer or person in the manner and within the time as may be prescribed.

Rectification of mistakes.—(1) The Commissioner may, by order in writing, amend any order passed by him or by any person appointed by him to assist him, for the purpose of rectifying any mistake apparent from the record: Provided that, no such amendment shall be made if it is likely to affect the tax liability of the dealer, adversely, unless the Commissioner has given not less than thirty days notice to the dealer, of his intention to do so and has given the dealer a reasonable opportunity of being heard.

1. (2) An amendment, which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the dealer, shall not be made under this section after the expiry of two years from the end of the year in which the order sought to be amended was passed.
2. (3) Notwithstanding anything contained in sub-section (2), an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the dealer, may be made at any time within such further period as the Commissioner may allow, if the amendment is made consequent to an order passed by the Tribunal or High Court or Supreme Court.
3. (4) Where any such amendment has the effect of reducing the assessment, the Commissioner shall refund any amount due to the dealer.
4. (5) Where any such amendment has the effect of enhancing the assessment or reducing a refund, the Commissioner shall recover the amount due from the dealer in the manner provided in section 32.

Review.—(1) The Commissioner may, on his own motion, call for the record of the proceedings in which an order was passed by any person appointed to assist him, and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the dealer an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.

1. (2) No order shall be made under sub-section
2. (1) after the expiry of a period of three years from the end of the year in which the order sought to be reviewed was passed.

(Deleted)

Audit.—(1) The Commissioner may, by order, select any dealer or person,— (a) for the evaluation of the audit of the returns on the basis of the audit report submitted by the dealer or person under section 61; (b) or for the audit of the returns submitted by such dealer or person. (2) The Commissioner shall, after service of the order, conduct the audit of the returns and financial statements of such dealer or person in the manner and within the time as may be prescribed.

Speedy disposal of various proceedings.—The Commissioner may, for reasons to be recorded in writing, direct that any particular proceeding or class of proceedings, or any appeal or class of appeals pending before any appellate authority shall be disposed of within such time as may be specified in the direction.

Rectification of mistakes.—(1) The Commissioner may, by order in writing, amend any order passed by him or by any person appointed by him to assist him, for the purpose of rectifying any mistake apparent from the record: Provided that, no such amendment shall be made if it is likely to affect the tax liability of the dealer, adversely, unless the Commissioner has given not less than thirty days notice to the dealer, of his intention to do so and has given the dealer a reasonable opportunity of being heard. (2) An amendment, which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the dealer, shall not be made under this section after the expiry of two years from the end of the year in which the order sought to be amended was passed. (3) Notwithstanding anything contained in sub-section (2), an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the dealer, may be made at any time within such further period as the Commissioner may allow, if the amendment is made consequent to an order passed by the Tribunal or High Court or Supreme Court. (4) Where any such amendment has the effect of reducing the assessment, the Commissioner shall refund any amount due to the dealer. (5) Where any such amendment has the effect of enhancing the assessment or reducing a refund, the Commissioner shall recover the amount due from the dealer in the manner provided in section 32.

Review.—(1) The Commissioner may, on his own motion, call for the record of the proceedings in which an order was passed by any person appointed to assist him, and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the dealer an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. (2) No order shall be made under sub-section (1) after the expiry of a period of three years from the end of the year in which the order sought to be reviewed was passed.

It does not contain the text of Section 30 ("Interest payable by a dealer or person").

The text for "Section 31: Deduction of tax at source" is not included in this document snippet.

31A. [Deleted] [Deleted]

Payment of tax, etc.—

1. (1) The tax due, where the returns are furnished without full payment of tax, or where the returns are not furnished or are delayed, or where the return is accepted as self-assessment, shall be paid in the Government Treasury in the manner prescribed, at the time of furnishing the return or at the time of furnishing the delayed return or, as the case may be, within the time prescribed.
2. (2) When a dealer or person furnishes a revised return in accordance with the provisions of sub-section
3. (3) of section 20, and the amount of tax due according to the revised return exceeds the amount of tax due according to the original return, the dealer or person shall furnish with the revised return, a receipt of the Government Treasury showing that the full amount of the tax due as per the revised return has been paid.
4. (3) Any tax, penalty or interest or other sum payable under this Act shall be paid in such manner as may be prescribed.

Payment of tax or interest in certain cases.—

1. (1) Notwithstanding anything contained in this Act, for the purpose of payment of any tax, interest, penalty or any other sum payable under this Act, the State Government may, by notification in the Official Gazette, require that such payment shall be made in such electronic manner as may be prescribed.
2. (2) Where a notification is issued under sub-section (1), any payment made in any other manner than that prescribed shall be deemed to be not paid.

Special mode of recovery.—

1. (1) The Commissioner may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last known address), require—
   • (a) any person from whom any amount of money is due, or may become due, to a dealer on whom a notice of demand has been served under this Act, or
   • (b) any person who holds or may subsequently hold money for or on account of such dealer, to pay to the Commissioner, either forthwith upon the money becoming due or at or within the time specified in the notice (not being before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the dealer in respect of the amount of tax, penalty and interest under this Act, or the whole of the money when it is equal to or less than that amount.
2. (2) The Commissioner may, at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.
3. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer and the receipt of the payment by the Commissioner shall constitute a good and sufficient discharge of the liability of such person, to the extent of the amount referred to in the receipt.
4. (4) Any person discharging any liability to the dealer after receipt of the notice referred to in this section shall be personally liable to the Commissioner to the extent of the liability discharged, or to the extent of the liability of the dealer for the amount due under this Act, whichever is less.
5. (5) Where a person to whom a notice under this section is sent, objects to it by a statement on oath that the sum demanded or any part thereof is not due to the dealer or that he does not hold any money for or on account of the dealer, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner.
6. (6) Any amount of money which a person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.
7. (7) When a dealer to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not in excess of the amount due by the dealer, nothing contained in this section shall be deemed to operate as a bar to the recovery of any sum due from the dealer by any other mode.

Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue.—

1. (1) For the purpose of effecting the recovery of the amount of tax, penalty, interest or any other sum due and recoverable from any dealer or person by or under the provisions of this Act, the Sales Tax authorities shall have all the powers of a Collector under the provisions of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966).
2. (2) The State Government may, by notification in the Official Gazette, empower any officer of the Sales Tax Department under the designation of "Recovery Officer" to exercise such powers of the Collector under the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966) as may be specified in the notification.
3. (3) The powers exercisable by the Sales Tax authorities or the Recovery Officer shall be limited to the recovery of the tax, penalty, interest or any other sum due and recoverable from the dealer or person under this Act.

Provisional attachment to protect revenue in certain cases.—

1. (1) Where, during the pendency of any proceedings of assessment or reassessment of any turnover of sales or any claim for refund, the Commissioner is of the opinion that for the purpose of protecting the interest of the revenue, it is necessary so to do, he may, by order in writing, attach provisionally any property belonging to the dealer or any other person on whose behalf the dealer is liable to pay tax, in the manner prescribed.
2. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1): Provided that, the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years in the aggregate.

Continuation and validation of certain recovery proceedings.—

1. (1) Where any notice of demand in respect of any tax, penalty, interest or any other sum payable under this Act, is served upon any dealer or person by any Sales Tax authority and any appeal or other proceeding is filed or initiated in respect of such sum, then,—
   • (a) where such sum is enhanced in such appeal or proceeding, the Commissioner shall serve upon the dealer or person another notice of demand in respect of the amount by which such sum is enhanced, and any proceeding in relation to the amount of such sum as originally demanded shall be continued and validly so, as if it were a proceeding in relation to the amount originally demanded;
   • (b) where such sum is reduced in such appeal or proceeding,—
     • (i) it shall not be necessary for the Commissioner to serve upon the dealer or person a fresh notice of demand;
     • (ii) the Commissioner shall give intimation of the fact of such reduction to the dealer or person;
     • (iii) any proceeding initiated for the recovery of such sum shall be continued in relation to the amount so reduced, from the stage at which it stood immediately before such reduction.
2. (2) No proceeding for the recovery of any sum shall be invalid merely by reason of the fact that the original notice of demand was served upon a dealer or person and that notice was not effectively issued or served or was found to be defective, provided that the dealer or person had knowledge of such demand and had failed to pay the same.

Liability under this Act to be the first charge.— Notwithstanding anything contained in any contract to the contrary, but subject to any provision regarding charge on property in the Central Excise Act, 1944 (I of 1944), the Customs Act, 1962 (52 of 1962), the Central Sales Tax Act, 1956 (74 of 1956), any amount of tax, penalty, interest, composition money, sum forfeited, or any other sum, payable by a dealer or any other person under this Act shall be the first charge on the property of the dealer, or as the case may be, person.

Transfer to defraud revenue void.—

1. (1) Where, during the pendency of any proceeding under this Act or after the completion thereof, any dealer creates a charge on, or parts with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever, of any of his assets in favour of any other person with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer under this Act.
2. (2) Nothing in this section shall impair the rights of an assignee in good faith and for valuable consideration.

Rounding off tax, etc.— The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.

Adjustment of any payment.—

1. (1) Any payment made by a dealer or person towards tax, interest, penalty, fine or other sum payable under this Act shall first be adjusted towards the interest and penalty in accordance with the provisions of this Act and the balance, if any, shall be adjusted towards the tax.
2. (2) Notwithstanding anything contained in sub-section (1), the Commissioner may, in the prescribed manner, adjust any payment made by a dealer or person towards any previous liability of such dealer or person.

Exemption and refund.—

1. (1) The State Government may, by notification in the Official Gazette, grant exemptions from the payment of the whole or any part of the tax in respect of any class of sales or purchases of goods as may be specified in the notification.
2. (2) The State Government may, by notification in the Official Gazette, grant refunds to any class of dealers or to any class of transactions, of the whole or any part of the tax paid by them under this Act, subject to such conditions, if any, as may be specified in the notification.

Composition of tax.—

1. (1) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer to pay, in lieu of the amount of tax payable by him under this Act in respect of any period, a lump sum by way of composition.
2. (2) The permission for composition shall be granted in such form and for such period as may be prescribed and the dealer shall be required to pay the lump sum amount at such intervals and in such manner as may be prescribed.
3. (3) The amount of composition money paid by a dealer under this section shall be deemed to be the tax paid for the purposes of this Act.

Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act.— Every person who is liable to pay tax under this Act shall, for the purposes of assessment, reassessment, levy, collection, refund, appeal, rectification, review, and for any other purpose under this Act, be subject to all the provisions of this Act or any earlier law, as the case may be, as if he were a dealer, and all powers and functions conferred or imposed on any authority or person under this Act or any earlier law shall apply to such person as they apply to a dealer.

44. Special provision regarding liability to pay tax in certain cases. 51

Transfer to defraud revenue void.— (1) Where, during the pendency of any proceeding under this Act or after the completion thereof, any dealer creates a charge on, or parts with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever, of any of his assets in favour of any other person with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer under this Act. (2) Nothing in this section shall impair the rights of an assignee in good faith and for valuable consideration.

Rounding off tax, etc.— The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.

Adjustment of any payment.— (1) Any payment made by a dealer or person towards tax, interest, penalty, fine or other sum payable under this Act shall first be adjusted towards the interest and penalty in accordance with the provisions of this Act and the balance, if any, shall be adjusted towards the tax. (2) Notwithstanding anything contained in sub-section (1), the Commissioner may, in the prescribed manner, adjust any payment made by a dealer or person towards any previous liability of such dealer or person.

Exemption and refund.— (1) The State Government may, by notification in the Official Gazette, grant exemptions from the payment of the whole or any part of the tax in respect of any class of sales or purchases of goods as may be specified in the notification. (2) The State Government may, by notification in the Official Gazette, grant refunds to any class of dealers or to any class of transactions, of the whole or any part of the tax paid by them under this Act, subject to such conditions, if any, as may be specified in the notification.

Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act.— Every person who is liable to pay tax under this Act shall, for the purposes of assessment, reassessment, levy, collection, refund, appeal, rectification, review, and for any other purpose under this Act, be subject to all the provisions of this Act or any earlier law, as the case may be, as if he were a dealer, and all powers and functions conferred or imposed on any authority or person under this Act or any earlier law shall apply to such person as they apply to a dealer.

[Section text not available in the official gazette publication.]

Power to withhold refund in certain cases Power to withhold refund in certain cases.—Where an order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the Commissioner is of the opinion that the grant of the refund is likely to adversely affect the revenue, the Commissioner may, with the previous approval of the State Government, withhold the refund till such time as the Commissioner may determine.

Advance Ruling.—(1) The State Government may, by notification in the Official Gazette, appoint an officer or a committee of officers not below the rank of Joint Commissioner to give advance rulings in respect of the questions specified in sub-section (2).

1. (2) An advance ruling may be sought for the following questions:—
   • (a) whether any goods are covered under any of the Schedules appended to this Act or, if covered, the rate of tax applicable thereto;
   • (b) whether any transaction or proposed transaction amounts to or results in a sale within the meaning of this Act;
   • (c) whether any transaction or proposed transaction amounts to or results in a works contract within the meaning of this Act;
   • (d) whether any purchase or sale falls within the scope of section 8 or any other provision of this Act and whether a certificate of registration or any other document is required for such purchase or sale;
   • (e) any other matter as may be prescribed.
2. (3) An application for an advance ruling shall be made in such form and manner and upon payment of such fee as may be prescribed: Provided that, no application shall be entertained where the question raised in the application is already pending before any officer or authority under this Act or before any Tribunal or Court.
3. (4) The officer or committee of officers, as the case may be, shall, after providing an opportunity of being heard to the applicant and after considering the material placed before it, pronounce the advance ruling in writing.
4. (5) The advance ruling so pronounced shall be binding on—
   • (a) the applicant who had sought the advance ruling;
   • (b) the concerned officer or authorities in respect of the applicant;
   • (c) in so far as the question ruled upon is concerned, all other dealers, provided the facts and circumstances of the case are identical to those on which the ruling is pronounced.
5. (6) The advance ruling shall be binding as aforesaid unless there is a change in law or facts or circumstances on the basis of which the advance ruling was pronounced. 56. [Deleted] [Deleted]

Agreement to defeat the intention and application of the Act to be void.—If the Commissioner is satisfied that an arrangement has been made or entered into by or with a dealer or a person with the intention to defeat the intention and application of the provisions of this Act, the Commissioner may, by order and after providing a reasonable opportunity of being heard to the dealer or the person, declare the arrangement to be void and direct such adjustment in relation to the tax liability as he considers appropriate to counteract the reduction of tax liability which would otherwise have been effected by the arrangement.

Special provisions for statutory orders pertaining to a period shorter or longer than a year.—Any assessment, appeal, revision, rectification, review or any other order passed under this Act pertaining to a period shorter or longer than a year shall not be invalid merely on the ground that the period is shorter or longer than a year.

Power to transfer proceedings.—(1) The Commissioner may, after giving the parties a reasonable opportunity of being heard, wherever it is possible to do so, and after recording his reasons for doing so, by order, transfer any proceeding or class of proceedings under any provision of this Act, from himself to any other officer, and he may likewise transfer any such proceeding (including a proceeding already transferred under this sub-section) from any such officer to any other officer or to any officer not below the rank of a Deputy Commissioner concerned or to himself.

1. (2) The Commissioner may direct that such transfer shall be subject to such conditions/restrictions as he may deem fit to impose.
2. (3) Where any proceeding is transferred under sub-section (1), the officer to whom the proceeding is transferred may proceed to dispose of it as if it had been initiated by him and the proceeding may be continued from the stage at which it was left.
3. (4) The power of transfer under sub-section
4. (1) shall not be exercised so as to prejudice the rights of the assessee or the dealer.

Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases.—(1) No person, who is not a registered dealer under this Act, shall collect in respect of any sale of goods any amount by way of tax under this Act.

1. (2) No registered dealer shall collect any amount by way of tax under this Act in respect of any sale of goods, except where he is liable to pay tax on such sale under the provisions of this Act.
2. (3) No registered dealer shall collect any amount by way of tax at a rate or rates exceeding the rate or rates specified under the provisions of this Act.

Power to withhold refund in certain cases.—Where an order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the Commissioner is of the opinion that the grant of the refund is likely to adversely affect the revenue, the Commissioner may, with the previous approval of the State Government, withhold the refund till such time as the Commissioner may determine.

PROCEEDINGS

Advance Ruling.—(1) The State Government may, by notification in the Official Gazette, appoint an officer or a committee of officers not below the rank of Joint Commissioner to give advance rulings in respect of the questions specified in sub-section (2). (2) An advance ruling may be sought for the following questions:— (a) whether any goods are covered under any of the Schedules appended to this Act or, if covered, the rate of tax applicable thereto; (b) whether any transaction or proposed transaction amounts to or results in a sale within the meaning of this Act; (c) whether any transaction or proposed transaction amounts to or results in a works contract within the meaning of this Act; (d) whether any purchase or sale falls within the scope of section 8 or any other provision of this Act and whether a certificate of registration or any other document is required for such purchase or sale; (e) any other matter as may be prescribed. (3) An application for an advance ruling shall be made in such form and manner and upon payment of such fee as may be prescribed: Provided that, no application shall be entertained where the question raised in the application is already pending before any officer or authority under this Act or before any Tribunal or Court. (4) The officer or committee of officers, as the case may be, shall, after providing an opportunity of being heard to the applicant and after considering the material placed before it, pronounce the advance ruling in writing. (5) The advance ruling so pronounced shall be binding on— (a) the applicant who had sought the advance ruling; (b) the concerned officer or authorities in respect of the applicant; (c) in so far as the question ruled upon is concerned, all other dealers, provided the facts and circumstances of the case are identical to those on which the ruling is pronounced. (6) The advance ruling shall be binding as aforesaid unless there is a change in law or facts or circumstances on the basis of which the advance ruling was pronounced.

[Deleted]

It does not contain the text of Section 66 ("Survey.").

It does not contain the text of Section 67 ("Establishment of check posts and barriers.").

It does not contain the text of Section 68 ("Transit of goods by road through the State and issue of transit pass.").

It does not contain the text of Section 69 ("Automation.").

Power to collect statistics.—(1) If the State Government considers that for the purposes of the better administration of this Act, it is necessary so to do, it may, by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act.

1. (2) Upon such direction being made, any person or persons authorised by the State Government in this behalf may call upon all dealers or any class of dealers to furnish such information or returns as may be necessary relating to any matter in respect of which statistics as aforesaid are to be collected. The form in which, the persons to whom, or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed.

Disclosure of information required under section 70 and failure to furnish information or return under that section Disclosure of information required under section 70 and failure to furnish information or return under that section.—(1) If any dealer or person fails to furnish the information or return as required by or under the provisions of section 70, the Commissioner may, after giving the dealer or person a reasonable opportunity of being heard, by an order, impose upon him—

1. (a) by way of penalty, a sum not exceeding two thousand rupees; and
2. (b) by way of daily penalty, a further sum not exceeding one hundred rupees for each day of the period during which the failure continues:

It does not contain the text of Section 66 ("Survey.").

It does not contain the text of Section 67 ("Establishment of check posts and barriers.").

It does not contain the text of Section 68 ("Transit of goods by road through the State and issue of transit pass.").

Fee on appeal and certain other applications.—

1. (1) No appeal against an order passed under this Act shall be entertained by the appellate authority, unless it is accompanied by such fee as may be prescribed.
2. (2) No application for revision or review of an order passed under this Act shall be entertained by the Tribunal or any other authority,—
   • (a) in case of an application for revision or review, unless it is accompanied by such fee as may be prescribed; and
   • (b) in case of an application for stay of recovery of any amount of tax, penalty or interest, unless it is accompanied by such fee as may be prescribed: Provided that, the State Government may, by notification in the Official Gazette, exempt any class of dealers from the payment of the whole or any part of such fees.

STATISTICS

Extension of period of limitation in certain cases.—The State Government may, by notification in the Official Gazette, extend the period of limitation prescribed for the filing of any return, or for making any payment of tax or for filing any appeal or application or for any other proceeding under this Act, for such period as may be specified in the notification, if it is satisfied that it is necessary or expedient so to do.

Disclosure of information by a public servant [Section text not available in the official gazette publication.]

Disclosure of information required under section 70 and failure to furnish information or return under that section.—(1) If any dealer or person fails to furnish the information or return as required by or under the provisions of section 70, the Commissioner may, after giving the dealer or person a reasonable opportunity of being heard, by an order, impose upon him— (a) by way of penalty, a sum not exceeding two thousand rupees; and (b) by way of daily penalty, a further sum not exceeding one hundred rupees for each day of the period during which the failure continues: Provided that, the total amount of penalty shall not exceed the amount of tax, if any, which would have been avoided if the information or return had been furnished.

OFFENCES AND PENALTIES

Tax invoice and Memorandum of sales or purchases. 75

87. (Deleted) (Deleted) 76

Definitions under Chapter XIV. 76

Grant of Certificate of Entitlement. 77

Cancellation of Certificate of Entitlement.

1. (1) The Commissioner may, for reasons to be recorded in writing, cancel or suspend the Certificate of Entitlement granted to an Eligible Unit, if such unit fails to comply with any of the provisions of this Act or the rules made thereunder or with any of the terms and conditions stipulated in the Eligibility Certificate or the Package Scheme of Incentives under which the incentives were granted: Provided that, no such order shall be passed without giving the Eligible Unit a reasonable opportunity of being heard.
2. (2) The Commissioner may, upon an application made by an Eligible Unit, cancel the Certificate of Entitlement, if the unit has ceased to work or is closed down.

Change in the nature of incentives.

No Eligible Unit shall change the nature of incentives already granted or opted for, unless such change is permitted and approved by the implementing agency or the State Government under the Package Scheme of Incentives concerned.

Annual ceiling on benefits to be availed of under Package Schemes of Incentives.

1. (1) Notwithstanding anything contained in this Act or in any Package Scheme of Incentives, the quantum of incentives to be availed of by an Eligible Unit in any financial year shall not exceed the ceiling, if any, fixed under the relevant Package Scheme of Incentives.
2. (2) If the total amount of incentives available to an Eligible Unit in a financial year exceeds the ceiling, the excess amount shall be carried forward to the subsequent financial year or years, subject to the overall ceiling, if any, prescribed under the relevant Package Scheme of Incentives.

Proportionate incentives to an Eligible Unit in certain contingencies.

1. (1) Where an Eligible Unit, to whom the Certificate of Entitlement has been granted, is closed down or discontinues its production or operation during the period for which the incentives are available, the incentives shall be allowed only in proportion to the period during which the unit was in operation.
2. (2) The Commissioner may prescribe the manner in which the proportionate incentives shall be calculated and allowed to the Eligible Unit.

Extension of period of limitation in certain cases.—The State Government may, by notification in the Official Gazette, extend the period of limitation prescribed for the filing of any return, or for making any payment of tax or for filing any appeal or application or for any other proceeding under this Act, for such period as may be specified in the notification, if it is satisfied that it is necessary or expedient so to do.

Construction of references in any repealed law to officers, authorities, etc Construction of references in any repealed law to officers, authorities, etc. 84

Removal of difficulties. 84

-1 1. Short title, extent and commencement.

1. (1) This Act may be called the Maharashtra Value Added Tax Act, 2002.
2. (2) It extends to the whole of the State of Maharashtra.
3. (3) It shall come into force on the 1st April 2005.

[Deleted]

Powers of Tribunal and Commissioner.—

1. (1) The Tribunal and the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V of 1908), while trying a suit, in respect of the following matters, namely:—
   • (a) enforcing the attendance of any person and examining him on oath or affirmation;
   • (b) compelling the production of documents;
   • (c) issuing commissions for the examination of witnesses.
2. (2) The Tribunal and the Commissioner shall be deemed to be a Civil Court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

(Deleted)

Composition of tax.—

1. (1) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer to pay, in lieu of the amount of tax payable by him under this Act in respect of any period, a lump sum by way of composition.
2. (2) The permission for composition shall be granted in such form and for such period as may be prescribed and the dealer shall be required to pay the lump sum amount at such intervals and in such manner as may be prescribed.
3. (3) The amount of composition money paid by a dealer under this section shall be deemed to be the tax paid for the purposes of this Act.

(Deleted) 76

PACKAGE SCHEME OF INCENTIVES

Definitions under Chapter XIV. 76

Grant of Certificate of Entitlement. 77

Cancellation of Certificate of Entitlement.

1. (1) The Commissioner may, for reasons to be recorded in writing, cancel or suspend the Certificate of Entitlement granted to an Eligible Unit, if such unit fails to comply with any of the provisions of this Act or the rules made thereunder or with any of the terms and conditions stipulated in the Eligibility Certificate or the Package Scheme of Incentives under which the incentives were granted: Provided that, no such order shall be passed without giving the Eligible Unit a reasonable opportunity of being heard.
2. (2) The Commissioner may, upon an application made by an Eligible Unit, cancel the Certificate of Entitlement, if the unit has ceased to work or is closed down.

Change in the nature of incentives.

No Eligible Unit shall change the nature of incentives already granted or opted for, unless such change is permitted and approved by the implementing agency or the State Government under the Package Scheme of Incentives concerned.

Annual ceiling on benefits to be availed of under Package Schemes of Incentives.

1. (1) Notwithstanding anything contained in this Act or in any Package Scheme of Incentives, the quantum of incentives to be availed of by an Eligible Unit in any financial year shall not exceed the ceiling, if any, fixed under the relevant Package Scheme of Incentives.
2. (2) If the total amount of incentives available to an Eligible Unit in a financial year exceeds the ceiling, the excess amount shall be carried forward to the subsequent financial year or years, subject to the overall ceiling, if any, prescribed under the relevant Package Scheme of Incentives.

Proportionate incentives to an Eligible Unit in certain contingencies.

1. (1) Where an Eligible Unit, to whom the Certificate of Entitlement has been granted, is closed down or discontinues its production or operation during the period for which the incentives are available, the incentives shall be allowed only in proportion to the period during which the unit was in operation.
2. (2) The Commissioner may prescribe the manner in which the proportionate incentives shall be calculated and allowed to the Eligible Unit.

Deemed payment [Section text not available in the official gazette publication.]

REPEALS AND SAVINGS

Construction of references in any repealed law to officers, authorities, etc. 84

Removal of difficulties. 84

SCHEDULE A. 85 [Deleted]

SCHEDULE B. 86 [Deleted]