The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS

Body Notification No. Sett./MMB-2019/1/ADM-8. Dated 22nd May, 2019.

In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019 (Mah. Ord. V of 2019) (hereinafter referred to as "the said Ordinance"), the Commissioner of State Tax, Maharashtra State, hereby, makes the further amendments in the Notification No. Sett/MMB-2019/1/ ADM-8, dated the 7th March 2019, published in the Maharashtra government Gazette, Part-1, Extraordinary No. 27, dated the 7th March 2019, namely :-

In the said notification, in clause (1) for the sub-clause (e) the following sub-clause shall be substituted and shall be deemed to have been substituted with effect from the 7th March 2019, namely:-

"(e) Where assessing authority or the appellate authority including any court in any order has disallowed any deduction claimed by the assessee or has applied the wrong rate of tax in respect of any transactions of sales or certain income receipts are treated as taxable sales or the turnover of sales has been enhanced or levied the purchase tax for contravention of certain provisions of the Relevant Act or has imposed any penalty for the contravention of the provisions of the Relevant Act.".


Commissioner of State Tax,

Maharashtra State, Mumbai.