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. These rules may be called the Maharashtra Value Added Tax (Second Amendment) Rules, 2011.

2. In rule 21 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the Principal Rules"), in sub rule (1), for the brackets, figures and words "(3) and (4) of section 23" for the brackets, figures and words "(3), (3A) and (4) of section 23" shall be substituted and shall be deemed to have been substituted with effect from the 1st April, 2005.

3. In form 301 appended to the Principal Rules,

(a) in the heading for the words, brackets, figures and letters "Under sub-sections (2), (3) or (4) " the words, brackets, figures and letters "Under sub-sections (2), (3), (3A) or (4) " shall be substituted and shall be deemed to have been substituted with effect from the 1st April, 2005.

(b) after serial number (2), the following shall be inserted and shall be deemed to have been inserted with effect from the 1st April, 2005, namely:

"(2A) To show cause as to why you should not be assessed under sub-section (3A) of section 23 of the said Act".

By Order an in the name of the Governor of Maharashtra,

O.C. Bhangdiya

Deputy secretary to Government