Whereas, the Government of Maharashtra is satiffied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) ;

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra and hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely :-

1. These rules may be called the Maharashtra Value Added Tax (Second Amendment) Rules, 2017.

2. In rule 45 of the Maharashtra Value Added Tax, 2005, in sub-rule (6), for the words " twelve months " the words " twenty four months " shall be substituted.

By order and in the name of the Governor of Maharashtra,

R. D. Bhagat,

Deputy Secretary to Government.