EXTRACT OF the Maharashtra Tax Laws (Levy and Amendment) Act, 2018
Mah. Act No. XXVI OF 2018.
Act
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of 2018), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
RAJENDRA G. BHAGWAT,
I/c. Secretary (Legislation) to Government,
Law and Judiciary Department.
MAHARASHTRA ACT No. XXVI OF 2018.
(First published, after having received the assent of the Governor in the "Maharashtra Government Gazette ", on the 31st March 2018.)
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-ninth 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, 2018.
(2) Save as otherwise provided in this Act, it shall come into force with effect from the 1st April 2018.
CHAPTER III
Amendments to the Maharashtra Value Added Tax Act, 2002.
9. Amendment of section 11 of Mah. IX of 2005.
In section 11 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005.)(hereinafter, in this Chapter, referred to as "the Value Added Tax Act"), for sub-section (3), the following sub-sections shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2017, namely:-
"(3) Every member of the Tribunal shall be a person, who,-
(i) is or has been, a Judge of the High Court, or
(ii) is or has been, a District Judge, or
(iii) is qualified for appointment as a District Judge, and has held Judicial Office for not less than ten years, or
(iv) (a) has, for a continuous period of not less than two years held office, not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and has dealt with quasi-judicial proceedings, or
(b) is retired and has before his retirement held office not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and had before his retirement dealt with quasi-judicial proceedings, or
(c) is retired and before his retirement has held office as member of the Tribunal.
Explanation.- For the purposes of this sub-section, "quasi-judicial proceedings" shall include assessment, audit or appeal proceedings.
(3A) (a) The members, specified in clause (i), (ii) or (iii) shall be appointed or re-appointed by the State Government after consultation with the High Court of Judicature at Bombay.
(b) The member, specified in clause (iv), shall be appointed or re-appointed by the State Government on the recommendations of a Selection Committee, constituted in the prescribed manner.
(3B) The terms of office of the member of the Tribunal shall be such as may be prescribed. The member shall hold office for such period, as may be prescribed or as the State Government may, by special order in his case, specify.".
10. Amendment of section 31 of Mah. IX of 2005.
In section 31 of the Value Added Tax Act,-
(1) in sub-section (1), in clause (b), in sub-clause (i), after the words "amount payable" the words, figures and letters "upto the 31st December 2018" shall be inserted;
(2) in sub-section (4), the following proviso shall be added and shall be deemed to have been added with effect from the 1st July 2017, namely:-
"Provided that, any amount paid by an employer, in accordance with the provisions of this section to the credit of the State Government during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, may be claimed as credit in the prescribed manner and subject to the prescribed conditions, by the person making the supply to the employer or the concerned sub-contractor (if any).".
11. Amendment of section 32A of Mah. IX of 2005.
In section 32A of the Value Added Tax Act, in sub-section (2), in the Explanation, for the words "dues which are rupees one hundred or less" the words "tax, which is rupees five hundred or less, per order or, as the case may be, per period and the interest payable thereon" shall be substituted.
12. Amendment of section 59 of Mah. IX of 2005.
In section 59 of the Value Added Tax Act, in sub-section (1), in the proviso, for the words "Thane and Raigad District" the words "Thane, Palghar and Raigad Districts" shall be substituted.
13. Amendment of section 61 of Mah. IX of 2005.
In section 61 of the Value Added Tax Act, after sub-section (1), before Explanation-I, the following proviso shall be inserted, namely:-
"Provided that, for the year 2017-18, the provisions of this subsection shall be applicable to a dealer, whose registration is deemed to have been cancelled under sub-section (6A) of section 16, if the,-
(a) aggregate of his turnover of sales and the value of goods transferred to any other place of his business or of his agent or principal, situated outside the State, not by reason of sale, or
(b) turnover of purchases,
exceeds rupees twenty five lakh.".
14. Amendment of section 85 of Mah. IX of 2005.
In section 85 of the Value Added Tax Act, in sub-section (2),-
(1) in clause (i), for the word and figures "section 26." the words and figures " section 26, or" shall be substituted;
(2) after clause (i), the following clause shall be added, namely:-
"(j) any order, published by the Commissioner, by virtue of the powers conferred on him by notification issued under section 26B.".