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 T ax Rules, 2005 and to dispense with the condition or 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. These rules may be called the Maharashtra Value Added Tax (Third Amendment) Rules, 2018.

2. In rule 60A of the Maharashtra Value Added Tax Rules, 2005 after sub-rule (3), the following sub-rule shall be added, namely:-

'' (4) Notwithstanding anyting contained in sub-rule (2) and clause (c) of sub-rule (3), where rupees 25,000 deposited as security deposit under the proviso to sub-section (2) of section 16 has not been refunded, then in such case the application for refund may be made on or before 31st March 2019 and the provisions of clause(a) and clause (b) of sub-rule (3) shall be applicable for such cases. ''

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

J. V. DIPTE,

Deputy Secretary to Government.