EXTRACT OF the Maharashtra Tax Laws (Levy and Amendment) Act, 2018

Mah. Act No. XXVI OF 2018.

Act

In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of 2018), is hereby published under the authority of the Governor.

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

RAJENDRA G. BHAGWAT,

I/c. Secretary (Legislation) to Government,

Law and Judiciary Department.

MAHARASHTRA ACT No. XXVI OF 2018.

(First published, after having received the assent of the Governor in the "Maharashtra Government Gazette ", on the 31st March 2018.)

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-ninth 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 and Amendment) Act, 2018.

(2) Save as otherwise provided in this Act, it shall come into force with effect from the 1st April 2018.

CHAPTER IV

Amendment to the Maharashtra Goods and Services Tax Act, 2017.

15. Amendment of section 3 of Mah. XLIII of 2017.

In section 3 of the Maharashtra Goods and Services Tax Act, 2017, (Mah. XLIII of 2017.) for clause (f), the following clauses shall be substituted, namely:-

"(f) Assistant Commissioners of State Tax,

(f-1) State Tax Officers, and".