Extract of MAHARASHTRA ACT No. XV OF 2016.
the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2016
(First published, after having received the assent of the Governor in the
" Maharashtra Government Gazette", on the 26th April 2016).
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-seventh 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, 2016.
(2) Save as otherwise provided in this Act,-
(a) sections 5, 6 and 8 shall come into force with effect from the 1st April 2016 ;
(b) sections 9, 13, 16 and 17 shall come into force with effect from the 1st May 2016 ;
(c) sections 2, 3, sub-section (1) of section 10 and sub-section (2) of section 15 shall come into force from such date as the State Government may by notification in the Official Gazette, appoint and different dates may be appointed for different provisions ;
(d) remaining sections shall come into force on the date of publication of this Act in the Official Gazette.
CHAPTER IV
Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
5. Amendment of section 3 of Mah. XVI of 1975
In section 3 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, (Mah. XVI of 1975) (hereinafter, in this Chapter, referred to as "the Profession Tax Act "), after sub-section (2), the following sub-section shall be added namely :-
" (3) Notwithstanding anything contained in the third proviso of sub-section (2), where an application for enrolment is filed between the 1st April 2016 and 30th September 2016 or is pending on the 1st April 2016, the liability to pay tax under this section for the period for which he has remained so un-enrolled shall not be for any period prior to the 1st April 2013.".
6. Amendment of section 27A of Mah. XVI of 1975
In section 27A of the Profession Tax Act, after clause (g), the following clause shall be added, namely:-
"(h) the armed members of the Central Reserve Police Force to whom the Central Reserve Police Force Act, 1949 (66 of 1949) applies and the armed members of the Border Security Force, to whom the Border Security Force Act, 1968 (47 of 1968) applies and serving in the State.".
CHAPTER VIII
Validation and Savings.
22. Validation and Savings.
(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 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, 2016 (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.