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

RAJENDRA G. BHAGWAT,

Secretary (Legislation) to Government,

MAHARASHTRA ACT No. XIV OF 2019.

the Maharashtra Tax Laws ( Amendment and Validation) Act, 2019.

(First published, after having received the assent of the Governor in the " Maharashtra Government Gazette", on the 9th July 2019).

An Act further to amend certain tax laws in operation in the State of Maharashtra.

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 further to amend certain tax laws in operation in the State of Maharashtra, for the purposes hereinafter appearing ; and, therefore, promulgated the Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019 (Mah. Ord .VI of 2019), on the 6th March 2019 ;

AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Seventieth 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 ( Amendment and Validation) Act, 2019.

(2) Save as otherwise provided in this Act, it shall be deemed to have come into force with effect from the 6th March 2019.

CHAPTER III

Amendments to the Maharashtra Value Added Tax Act, 2002.

3. Amendment of section 10 of Mah. IX of 2005.

In section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005.) (hereinafter referred to as "the Value Added Tax Act"), to sub-section (2), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st July 2017, namely :-

"Provided that, the officers appointed under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017.) shall be deemed to be the officers appointed under the provisions of this Act.".

4. Amendment of section 24 of Mah. IX of 2005.

In section 24 of the Value Added Tax Act, after sub-section (2), the following sub-section shall be inserted, namely:-

"(2A) Where any dealer has claimed set-off in the returns but such set-off is not confirmed before the passing of the order of assessment under section 23 for any reason whatsoever, then, at any time within two years from the end of the financial year in which the said order of assessment has been served, he may,-

(a) if he has not filed an appeal against the said order, or

(b) if he has filed an appeal against the said order, and he has withdrawn the entire appeal,

apply to the Commissioner for rectification of the order on the ground that the said set-off may be confirmed and is in a position to produce the necessary evidence for the same and thereupon, the Commissioner shall hold such inquiry as he may deem fit and after hearing the applicant, rectify the assessment order, if the claim for set-off is confirmed :

Provided that, in case the applicant covered by clause (b) above has filed an application under this sub-section, then the amount of dues, which was stayed earlier before withdrawal of appeal, shall not be recovered, till the disposal of such application.".

5. Amendment of section 26 of Mah. IX of 2005.

In section 26 of the Value Added Tax Act, after sub-section (6C), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 15th April 2017, namely:-

"Explanation.- For the removal of doubts, it is hereby clarified that, the provisions of sub-sections (6A), (6B) and (6C) shall be applicable for any appeal, against all such orders, referred to in those sub-sections, irrespective of the period to which the order, appealed against, relates or irrespective of the date on which the proceedings in respect of such order have commenced.".

6. Amendment to Schedule A of Mah. IX of 2005.

In Schedule A appended to the Value Added Tax Act, after entry 2, the following entry shall be added, namely :--

CHAPTER IV

Validation and Saving.

7. Validation and saving.

(1) Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal to the contrary, any assessment, appeal, review, levy or collection of tax in respect of sales or purchases effected by any dealer or person, or any action taken or thing done in relation to such assessment, appeal, review, levy or collection of tax under the provisions of Value Added Tax Act, as amended by the Maharashtra Tax Laws (Amendment and Validation) Act, 2019 (Mah. XIV of 2019.) (hereinafter, in this section, referred to as "the Amendment Act") shall be valid and always be deemed to be valid and effective, as if the provisions relating to assessment, appeal, review, levy or collection or action or thing were prevalent under the Value Added Tax Act, on the relevant date and accordingly,-

(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the assessment, appeal, review, levy or collection of any such tax, shall, for all purposes be deemed to be, and to have always been done or taken in accordance with the law ;

(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or before any Tribunal, Officer or other authority, for the refund of any tax so paid; and

(c) no Court, Tribunal, Officer or other authority shall enforce any decree or order directing the refund of any such tax.

(2) For the removal of doubts, it is hereby declared that nothing in subsection (1) shall be construed as preventing a person,-

(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the Amendment Act, any assessment, appeal, review, levy or collection of tax referred to in subsection (1), or

(b) from claiming of refund of any tax paid by him in excess of the amount due from him by way of tax under the Value Added Tax Act, as amended by the Amendment Act.

CHAPTER V

Miscellaneous

8. Repeal of Mah. Ord. VI of 2019 and saving.

(1) The Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019 (Mah. Ord .VI of 2019), is hereby repealed.

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