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 hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:-

1. (1) These rules may be called the Maharashtra Value Added Tax (Fourth Amendment) Rules, 2013.

(2) They shall come into force on the 1st January 2014.

2. In rule 54 of the Maharashtra Value Added Tax Rules, 2005, in clause (i), for the words and figures " of liquor covered under entries 1, 2 and 3 ", the following shall be substituted, namely:-

" of liquor covered under entries 1, 2 and 3 or, as the case may be, Wine, as covered under entry 3 A".

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

O. C. BHANGDIYA,

Deputy Secretary to Government.