Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2015

MAHARASHTRA ACT No. XVII OF 2015.

(First published, after having received the assent of the Governor in the "Maharashtra Government Gazette" on the 18th April 2015).

An Act further to amend certain tax laws in operation in the State of Maharashtra.

WHEREAS it is expedient further to amend certain tax laws in operation in the State of Maharashtra, for the purposes hereinafter appearing; it is hereby enacted in the Sixty-sixth Year of the Republic of India as follows :-

CHAPTER I

Preliminary

1. Short Title and Commencement

(1) This Act may be called the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2015.

(2) Save as otherwise provided in this Act,- ,

(a) sections 2 to 5, sub-section (1) of section 6 and sections 7 to 11 shall come into force with effect from the 1st April 2015;

(b) sub-section (2) of section 6 shall come into force with effect from the 1st May 2015.

CHAPTER III

Amendment to The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

3. Amendment of Schedule I of Mah XVI of 1975

In SCHEDULE I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah XVI of 1975), in entry 1, for clause (b), the following clause shall be substituted, namely :-