Extract of Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2012
Maharashtra Act No. VIII OF 2012.
(First Published after having received the assent of the Governor in the "Maharashtra Government Gazette", on the 25th April, 2012)
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-third 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, 2012.
(2) Save as otherwise provided in this Act,-
(a) sections 3 to 6, sub-section (2) of section 7, sections 8 to 11, sub-sections (2) and (3) of section 12, sections 13 and 14, section 17, sub-section (3) of section 18, section 19, sub-section (2) of section 20, sub-section (1) of sections 21 and 22, sections 24 and 25, sub-section (2) of section 26, sections 27 to 30 and section 32 shall come into force with effect from the 1st May 2012 ;
(a-1) sub-section (2) of section 21 shall be deemed to have been come into force with effect from the 8th April 2011.
(b) sub-section (1) of section 7, sub-section (1) of section 20, section 23, sub-section (2) of section 26 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 sections.
CHAPTER IX
Amendments to The Maharashtra Value Added Tax Act, 2002. :
18. Amendment of section 2 of Mah IX of 2005
In section 2 of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as "the Value Added Tax Act"),-
(1) after clause (15), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st April 2005, namely:- ;
"(15A) "motor spirit" means,-
(a) High Speed Diesel Oil;
(b) Aviation Turbine Fuel (Duty paid);
(c) Aviation Turbine Fuel (Bonded);
(d) Aviation Gasoline (Duty paid);
(e) Aviation Gasoline (Bonded);
(f) Petrol,
or any other product as the State Government may, from time to time, notify in the Official Gazette ;";
(2) after clause (17), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st April 2005, namely :-
"(17A) "petroleum products" means,-
(a) Superior Kerosene Oil (SKO);
(b) Liquefied Petroleum Gas (LPG);
(c) Furnace Oil (FO);
(d) Light Diesel Oil (LDO);
(e) Raw Naptha or Naptha;
(f) Low Sulpher Heavy Stock,
(3) in clause (29), for the words "sales tax leviable" the words "sales tax or purchase tax leviable" shall be substituted.
19. Amendment of section 3 of Mah IX of 2005
In section 3 of the Value Added Tax Act,
(1) in sub-section (2),-
(a) for the words "turnover of all sales" the words "turnover either of all sales or, as the case may be, purchases" shall be substituted;
(b) in the proviso,-
(i) for the words " such sales" the words " such sales and purchases" shall be substituted;
(ii) for the words "turnover of sales" the words "turnover of sales or turnover of purchases" shall be substituted;
(2) in sub-section (3), for the words "turnover of sales" the words "turnover of sales or turnover of purchases" shall be substituted;
(3) in sub-section (4), for the words "turnover of sales", wherever they occurs, the word "turnover" shall be substituted;
(4) after sub-section (5), the following sub-section shall be inserted, namely:-
"(5A) For the purpose of calculating the limit of turnover of purchases for liability to tax, the turnover of purchases of the goods that are liable to purchase tax as specified in sections 6A and 6B shall be considered. The provisions of sub-section (5) in respect of sales shall apply mutatis mutandis.,".
20. Insertion of section 6A of Mah IX of 2005
After section 6 of the Value Added Tax Act,-
(1) the following section shall be inserted, namely:-
"6A. Purchase tax payable on purchases of cotton.
(1) There shall be levied a purchase tax on the turnover of purchases of cotton purchased, directly or through a commission agent, from a person who is not a dealer or a dealer who is not a registered dealer, if,-
(a) the cotton so purchased are dispatched outside the State, to any place within India, not by reason of sale, to his own place of business or of his agent; or
(b) the cotton so purchased are used in the manufacture of-
(i) tax free goods ; or
(ii) taxable goods, and the goods so manufactured are dispatched outside the State, to any place within India, not. by reason of sale, to his own place of business or of his agent.
(2) The rate of purchase tax shall be equal to the rate of sales tax set out against the aforesaid goods in SCHEDULE C";
(2) after section 6A as so inserted, the following section shall be inserted, namely :-
"6B. Purchase tax payable on purchases of oil seeds.
(1) There shall be levied a purchase tax on the turnover of purchases of oil seeds purchased, directly or through a commission agent, from a person who is not a dealer or a dealer who is not a registered dealer, if,-
(a) the Oil seeds so purchased are dispatched outside the State, to any place within India, not by reason of sale, to his own place of business or of his agent; or
(b) the Oil seeds so purchased are used in the manufacture of-
(i) tax free goods; or
(ii) taxable goods, and the goods so manufactured are dispatched outside the State, to any place within India, not; by reason of sale, to his own place of business or of his agent.
(2) The rate of purchase tax shall be equal to the rate of sales tax set out against the aforesaid goods in SCHEDULE C".
21. Amendment of section 8 of Mah IX of 2005
In section 8 of the Value Added Tax Act,-
(1) in sub-section (3),-
(a) for the word "developer" the words "developer or co-developer" shall be substituted ;
(b) in the Explanation, for clause (e), the following clauses shall be substituted, namely :-
"(e) a developer of the Special Economic Zone means, a person,-
(i) or a body of persons, company, firm or Government undertaking, who develops, builds, designs, organizes, promotes, finances, or transfers by way of sale or lease, operates or maintains whole or a part of the infrastructure; in the Special Economic Zone, and
(ii) who has been certified by the Commissioner ;
(e-a) a Co-developer means a person,-
(i) who has entered into an agreement with the Developer to develop, build, design, organize, promote, finance, or' transfer by way of sale or lease, operate or maintain whole or a part of the infrastructure in the Special Economic Zone, and
(it) who has been certified by the Commissioner;";
(2) in sub-section (3C), after the figures "1957 " the words, figures and letters "as it stood immediately before the 8th April 2011" shall be added.
22. Amendment of section 10 of Mah IX of 2005
In section 10 of the Value Added Tax Act,-
(1) in sub-section (2), for the words "State Government may appoint" the words "State Government may appoint a Special Commissioner and" shall be substituted;
(2) in sub-section (4), for the words "and the Additional Commissioner" the words "a Special Commissioner of Sales Tax and the Additional Commissioner" shall be substituted;
(3) in sub-section (7), for the words "of Additional Commissioner" the words "of a Special Commissioner or Additional Commissioner" shall be substituted.
23. Amendment of section 20 of Mah IX of 2005
In section 20 of the Value Added Tax Act, after sub-section (5), the following sub-section shall be added, namely :-
"(6) Where a person or a dealer fails to file a return within the prescribed time, as provided under this section, then the said person or dealer shall, before filing of the said return, pay, by way of late fee, an amount of rupees five thousand. This amount shall be in addition to any other amount payable, if any, as per return.".
24. Amendment of section 26 of Mah IX of 2005
In section 26 of the Value Added Tax Act, in sub-section (6), the following proviso shall be added, namely :-
"Provided that, if at the request of the appellant, the appellate authority or the Tribunal has granted three adjournments or the appellant fails to attend on the date fixed for hearing by the appellate authority or the Tribunal on three occasions, whether consecutive or not then,-
(a) (i) the stay, if any, shall not be continued unless an amount equal to fifteen per cent. of the amount so disputed in appeal or rupees fifteen crore, whichever is less is paid into the Government Treasury within the time mentioned in the order by the appellate authority or the Tribunal for this purpose.
Explanation.- The amount of fifteen per cent. or rupees fifteen crore referred to above shall be inclusive of any part payment made earlier towards the disputed amount;
(ii) if the appellant fails to pay the amount so enhanced, within such time as mentioned in the order by the appellate authority or Tribunal, the amount in dispute shall be recoverable and all orders to the contrary shall stand vacated ;
(b) the appellate authority or the Tribunal shall accordingly modify the order of stay, if any, pending the disposal of the said appeal;
(c) notwithstanding anything contained in clause (i) of sub-section (2) of section 85, no appeal shall lie against the order passed under clause (a) above.".
25. Insertion of section 26A of Mah IX of 2005
After section 26 of the Value Added Tax Act, the following section shall be inserted, namely :-
"26A. Regulating filing of appeal by commissioner
(1) The Commissioner may, from time to time, issue orders, instructions or directions for fixing such monetary limits as he may deem fit, for the purpose of regulating filing of appeal as per the provisions of section 27.
(2) Where, in pursuance of the orders, instructions or directions issued under sub-section (1), the Commissioner has not filed any appeal on any issue in the case of any appellant for any assessment period, it shall not preclude the Commissioner from filing an appeal on the same issue in the case of-
(a) the same appellant for any other assessment period; or
(b) any other appellant for the same or any other assessment period.
(3) Notwithstanding that no appeal has been filed pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for any appellant, being a party in any appeal, to contend that the Commissioner has acquiesced in the decision on the disputed issue by not filing an appeal in any case.
(4) The Court or, as the case may be, Tribunal hearing such appeal shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal was filed or not filed in respect of any case.
(5) Every order, instructions or direction which has been issued by the Commissioner fixing monetary limits for filing an appeal shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.
(6) The provisions of sub-section (7) of section 23, so far as it relates to the giving effect to the Court order, shall also apply to the cases where the Commissioner has not filed the appeal as provided under sub-section (2) of this section.".
26. Amendment of section 29 of Mah IX of 2005
In section 29 of the Value Added Tax Act,-
(2) before sub-section (3), the following sub-section shall be inserted, namely :-
"(2A) While or after passing any order in respect of any dealer under any provisions of this Act, it appears to the Commissioner that, the dealer has failed to apply for registration as required under this Act or has carried on business as a dealer without being registered in contravention of the provisions of this Act, then the Commissioner may, after giving the dealer a reasonable opportunity of being heard, impose upon him, by way of penalty, a sum equal to the amount of tax payable by the dealer for the period during which he has carried on business as a dealer without being registered in contravention of the provisions of this Act.";
(2) sub-section (8) shall be deleted.
27. Insertion of section 31A of Mah IX of 2005
After section 31 of the Value Added Tax Act, the following section shall be inserted, namely:-
"31A. Collection and payment towards tax.
(1) The State Government may, by notification in Official Gazette, and subject to such conditions and restrictions as may be specified in the notification, require any person, local bodies or authorities or agencies under the Central Government or, as the case may be, the State Government,-
(a) who auction the rights for excavation of sand within their jurisdiction, to collect an amount at such rate as provided in subsection (2), towards the liability of sales tax to be incurred on sale of sand by the auction purchaser, on auction of sand;
(b) who has temporary possession or control over the goods as may be notified, pending clearance of the said goods by the purchaser, to collect an amount at such rate as provided in sub-section (2), towards the liability of sales tax to be incurred by the purchasing dealer on sale of such goods.
(2) The State Government may, by the like notification in the Official Gazette, specify such rate from time to time, at which such amount shall be collected by any person, local bodies or authorities under the Central Government or, as the case may be, the State Government, under clauses (a) and (b) of sub-section (1).
(3) The amount so collected shall be paid into the Government Treasury by the authorities referred to in clauses (a) and (b) of sub-section (1) in the manner prescribed. The amount so paid under this section shall be deemed to have been paid on behalf of the auction purchaser, dealer or person and it shall be adjusted towards their tax liability, if any.".
28. Amendment of section 41 of Mah IX of 2005
In section 41 of the Value Added Tax Act, in sub-section (4), after clause (b), the following clause shall be added, namely :-
"(c) on the sales of the furnishing cloth as specified in the notification issued under entry 101 of SCHEDULE C, at a point other than the last point of sales in the State.".
29. Amendment of section 45 of Mah IX of 2005
In section 45 of the Value Added Tax Act,
(1) in sub-section (1),-
(a) for the words "sells any taxable goods" the words "sells or purchases any taxable goods" shall be substituted;
(b) for the words "turnover of such sales" the words "turnover of such sales or purchases" shall be substituted;
(2) in sub-section (2), for the words "sold any" the words "sold or purchased any" shall be substituted;
(3) in sub-section (3),-
(a) for the word "sells" the words "sells or purchases" shall be substituted;
(c) in the proviso, for the words "such sale" the words "such sale or purchase" shall be substituted.
30. Amendment of section 59 of Mah IX of 2005
In section 59 of the Value Added Tax Act, in sub-section (2), in the proviso, for the words "Thane District" the words "Thane and Raigad District" shall be substituted.
31. Amendment of section 86 of Mah IX of 2005
In section 86 of the Value Added Tax Act,-
(2) in sub-section (1), for the words "three years" the words "eight: years" shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005 ;
(2) in sub-section (3), for the words "three years" the words "eight years" shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005. :
32. Amendment of section 94 of Mah IX of 2005
In section 94 of the Value Added Tax Act, in sub-section (1), for the words "sales tax liability" the words "sales tax or purchase tax liability" shall be substituted.
CHAPTER X
Validation and Savings.
33. 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 ;o such assessment, review, levy or collection of tax by any dealer or ; person under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005) (hereinafter, in this Chapter, referred to as "the Value Added Tax Act"), during the period commencing on the 1st April 2005 and ending, on and including the date immediately preceding the date of the commencement of the Maharashtra Tax Laws (Levy, Amendment and a Validation), 2012 (Mah of 2012) (hereinafter, in this Chapter, 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.
(2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing a person,-
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall, render any person liable to be convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the Amendment Act, if such act or omission was not an offence under the Value Added Tax Act, but for the amendments made by the Amendment Act; nor shall any person in respect of such Act or omission be subject to a penalty have greater than that which could have been imposed on him under the law in force immediately before the commencement of the Amendment Act.