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The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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the Maharashtra Settlement of Arrears in Disputes (Amendment) Act, 2016

MAHARASHTRA ACT No. IV OF 2017.

(First published, after having received the assent of the Governor in the " Maharashtra Government Gazette", on the 11th January 2017).

An Act to amend the Maharashtra Settlement of Arrears in Disputes Act, 2016.

Whereas, both Houses of the State Legislature were not in session ;

And Whereas, the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action to amend the Maharashtra Settlement of Arrears in Disputes Act, 2016 (Mah.XVI of 2016); for the purposes hereinafter appearing; and, therefore, promulgated the Maharashtra Settlement of Arrears in Disputes (Amendment) Ordinance, 2016 (Mah.XXIII of 2016), on the 17th September 2016, the Maharashtra Settlement of Arrears in Disputes (Second Amendment) Ordinance, 2016 (Mah.XXIV of 2016), on the 30th September 2016 and the Maharashtra Settlement of Arrears in Disputes (Third Amendment) Ordinance, 2016 (Mah.XXVII of 2016), on the 17th November 2016;

And Whereas it is expedient to replace the said Ordinances by an Act of the State Legislature; it is hereby enacted in the Sixty-seventh Year of the Republic of India as follows :-

1. Short Title and Commencement

(1) This Act may be called the Maharashtra Settlement of Arrears in Disputes (Amendment) Act, 2016.

(2) (i) Section 1, clause (i) of section 2 and section 5 shall be deemed to have been come into force with effect from the 26th April 2016;

(ii) clause (ii) of section 2, sections 3 and 4 shall be deemed to have been come into force with effect from the 30th September 2016.

2. Amendment of section 2 of Mah XVI of 2016

In section 2 of the Maharashtra Settlement of Arrears in Disputes Act, 2016 (Mah XVI of 2016) (hereinafter referred to as "the principal Act"), in sub-section (1),-

(i) in clause (2), for the words "and stay in full or part has been granted by the appellate authority under the relevant Act or, as the case may be, by", the words "before the appellate authority under the relevant Act or" shall be substituted; and

(ii) in clause (2), as so amended by sub-clause (i) above, for the figures, letters and word "30th September 2016" the figures, letters and word "30th November 2016" shall be substituted.

3. Amendment of section 4 of Mah XVI of 2016

In section 4 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) The applicant who desires to settle the arrears in dispute shall submit the application to the designated authority, upto the 30th November 2016 in such form and in such manner, as may be prescribed :

Provided that, the proof of payment of the requisite amount determined as per sub-section (1) or (2) of section 6 of this Act shall be submitted on or before the date prescribed in this behalf.".

4. Amendment of section 5 of Mah XVI of 2016

In section 5 of the principal Act, for the figures, letters and word "30th September 2016" the figures, letters and word "30th November 2016" shall be substituted.

5. Amendment of section 6 of Mah XVI of 2016

In section 6 of the principal Act,-

(1) in sub-section (1), in TABLE-1, in column (2),-

(i) at serial number (i), for the words "part payment" the word "amount" shall be substituted ;

(ii) at serial number (ii), for the words "part payment" the words "the amount" shall be substituted ;

(2) in sub-section (2), in TABLE-2, in column (2),-

(i) at serial number (i), for the words ''part payment" the word "amount" shall be substituted ;

(ii) at serial number (ii), for the words "part payment" the words "the amount" shall be substituted ;

(3) in sub-section (4), for the words "under the relevant Act, the part payment" the words "under the relevant Act, the payment of any amount made after the statutory order but before filing of the appeal or the amount of part payment" shall be substituted.

6. Repeal of Mah. Ord. XXIII of 2016, Mah. Ord. XXIV of 2016 and Mah. Ord. XXVII of 2016 and saving

(1) The Maharashtra Settlement of Arrears in Disputes (Amendment) Ordinance, 2016 (Mah.XXIII of 2016), the Maharashtra Settlement of Arrears in Disputes (Second Amendment) Ordinance, 2016 (Mah.XXIV of 2016) and the Maharashtra Settlement of Arrears in Disputes (Third Amendment) Ordinance, 2016 (Mah.XXVII of 2016) are hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken (including any notification or order issued) under the corresponding provisions of the principal Act, as amended by the said Ordinances, shall be deemed to have been done, taken or issued, as the case may be, under the corresponding provisions of the principal Act, as amended by this Act.