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

RAJENDRA G. BHAGWAT,

Secretary (Legislation) to Government,

EXTRACT OF 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 II

Amendment to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

2. Amendment of section 6 of Mah. XVI of 1975.

In section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975.) , in sub-section (5), for the words "rupees one thousand" the words "rupees two hundred, in case he files the return within a period of thirty days after the expiry of the prescribed time for filing of such return and an amount of rupees one thousand, in any other case," shall be substituted.

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.