Extract of the Maharashtra Tax Laws (Levy and Amendment) Act, 2013.
MAHARASHTRA ACT NO. VIII OF 2013
(First published, after having received the assent of the Governor in the "Maharashtra Government Gazette", on the 20th April, 2013)
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-fourth 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, 2013.
(2) Save as otherwise provided in this Act, it 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 provisions.
CHAPTER III
Amendments to the Maharashtra Value Added Tax Act, 2002.
5. Amendment of Section 2 of Mah IX of 2005
In section 2 of the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005), (hereinafter, in this Chapter, referred to as "the Value Added Tax Act"),-
(2) in clause (15A), for the word " or " the word " and " shall be substituted ;
(2) in clause (17A), for the word " or " the word " and " shall be substituted.
6. Amendment of Section 20 of Mah IX of 2005
In section 20 of the Value Added Tax Act-
(1) in sub-section (4),-
(a) in clause (b), for the words "may furnish a revised return" the words "may furnish a single revised return for the year" shall be substituted ;
(b) in clause (c), for the words "may furnish a revised return in respect of the period covered by the said return" the words "may furnish a single revised return for that year" shall be substituted;
(2) in sub-section (6), the following proviso shall be added, namely :-
"Provided that, if circumstances exist which render it necessary so to do in the public interest, the State Government may, from time to time, by notification published in the Official Gazette exempt the whole or any part of the late fee payable under this sub-section, by such class or classes of dealers, for such period or periods, either prospectively or retrospectively, as may be mentioned in such notification.".
7. Amendment of Section 23 of Mah IX of 2005
In section 23 of the Value Added Tax Act, in sub-section (1), for the first proviso, the following proviso shall be substituted, namely:-
"Provided that, if after the assessment order is passed, the dealer submits the return for the period to which the said order relates then, the order passed as aforesaid shall stand cancelled and after such cancellation, the dealer may be assessed in respect of the same period under other provisions of this section :".
8. Amendment of Section 32 of Mah IX of 2005
After section 32 of the Value Added Tax Act, the following section shall be inserted, namely:-
"32A. Payment of tax or interest in certain cases
(1) After submission of the report of the audit as required under section 61, if it is noticed by the Commissioner that the Accountant has made a recommendation in respect of a sum payable or, as the case may be, the interest payable, if any, and the dealer has accepted the recommendations so made, either fully or partly, then the said dealer shall pay the same within thirty days from the date of service of the notice issued by the Commissioner in respect thereof.
(2) The provisions with regard to the payment of interest as provided under sub-section (2) of section 30 shall, in the circumstances provided under this section, apply mutatis mutandis as they apply to the tax that has remained unpaid before the last date prescribed for payment of the said tax as disclosed in the return or, as the case may be, the revised return.
Explanation.- For the purposes of this section and section 32, the Commissioner shall not recover dues which are rupees one hundred or less.".
9. Amendment of Section 41 of Mah IX of 2005
In section 41 of the Value Added Tax Act, in sub-section (5), for the words "sales of liquor " the words "sales of liquor or, as the case may be, wine" shall be substituted.
10. Amendment of Section 50 of Mah IX of 2005
In section 50 of the Value Added Tax Act, in sub-section (2), the following proviso shall be added, namely:-
"Provided that, for the period commencing on or after the 1st April 2012, a dealer whose refund claim in a year is rupees five lakh or less, may, carry forward such refund to the return or revised return for immediate succeeding year to which such refund relates.".
11. Amendment of Section 51 of Mah IX of 2005
In section 51 of the Value Added Tax Act, in sub-section (3), in clause (a),
(2) in sub-clause (iii), at the end, after the word "or" the words and figures "a holder of an Identification Certificate issued to a Mega Unit covered under the Package Scheme of Incentives-2001 or, as the case may be, Package Scheme of Incentives-2007; or " shall be inserted;
(2) in sub-clause (v), at the end, for the word "services," the words "services; or" shall be substituted ;
(3) after sub-clause (v), the following sub-clause shall be added, namely:-
"(vi) selling the goods in the course of inter-State trade or commerce and turnover of the said inter-State sales in immediate previous year exceeds fifty per cent, of his total turnover of sales for that year.".
12. Amendment of Section 61 of Mah IX of 2005
In section 61 of the Value Added Tax Act, in sub-section (1), in Explanation-I, for the words "For the purposes of this section" the words, brackets, figures and letter "For the purposes of this section and sub-section (2) of section 32A" shall be substituted.
13. Amendment of Section 82 of Mah IX of 2005
In section 82 of the Value Added Tax Act,-
(1) in sub-section (1),-
(a) in clause (b), for the words "or Cost Accountant" the words "Cost Accountant or Company Secretary" shall be substituted ;
(b) in the portion after clause (d) after the words "Cost Accountant" the words ",Company Secretary" shall be inserted;
(2) in sub-section (2),-
(a) after the words "Cost Accountant" the words ",Company Secretary" shall be inserted;
(6) in clause (ii), for the words "or a Cost Accountant" the words ",a Cost Accountant or a Company Secretary" shall be substituted.
14. Amendment of Schedule A of Mah IX of 2005
In SCHEDULE A appended to the Value Added Tax Act, in entry 34, for clause (b), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005, namely :-
"(b) milk containing any ingredients (other than milk fat, milk powder, or, as the case may be, solid non fat) and sold under a brand name.".