Whereas, the Government of Maharashtra is satisfied 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 is hereby, make the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:-

1. (a) These rules may be called the Maharashtra Value Added Tax (Third Amendment) Rules, 2010.

(b) They shall come into force with effect from 1^st January, 2011.

2. In rule 54 of the Maharashtra Value Added Tax Rules, 2005, in clause (f), in sub-clause (i), for the portion beginning with the words "imports licence" and ending with the words "Duty Free Replenishment Certificate" the following shall be substituted, namely:-

"items covered by entries 3 and 4 of the Notification issued under entry 39 of SCHEDULE 'C' appended to the Maharashtra Value Added Tax Act, 2002 and".

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

O. C. BHANGDIYA,

Deputy Secretary to Government.