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

RAJENDRA G. BHAGWAT,

Secretary (Legislation) to Government,

Law and Judiciary Department.

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

MAHARASHTRA ACT No. XVI OF 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 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 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 (Second Amendment and Validation) Act, 2019.

(2) Save as otherwise provided in this Act, it shall come into force on the date of publication of this Act in the Official Gazette.

CHAPTER II

Amendments to The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

2. Amendment of section 5 of Mah.XVI of 1975.

In section 5 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 ((Mah. XVI of 1975) (hereinafter, in this Chapter, referred to as "the Profession Tax Act"), for sub-section (5) the following sub-section shall be subsituted, namely :—

" (5) Where an employer, liable to registration has failed to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose penalty of repees five for each day of delay in case of such employer.".

3. Amendment of section 8 of Mah.XVI of 1975.

In section 8 of the Profession Tax Act, for sub-section (2), the following sub-section, shall be substituted, namely :-

" (2) The amount of tax due from an enrolled person, as specified in his enrolment certificate, shall be paid for each year on or before the 31st March of the said year :

Provided that, in respect of the person who is enrolled and the rate of tax at which he is liable to pay tax is revised, then such revised tax shall be paid on or before the 31st March of the year in which the rates are revised. ".

4. Amendment of section 9 of Mah.XVI of 1975.

In section 9 of the Profession Tax Act, after sub-section (3), the following sub-section shall be inserted, namely :-

"(3A) If a person, liable to get enrolled, fails to apply for certificate of enrolment within the period specified under this Act, he shall be liable to pay simple interest at the rate of 1.25 per cent. per month or part thereof of the amount of tax payable, from the 1st July of that year, till the date of payment of such tax, in addition to the amount of tax payable in respect of the year, for which he has remained unenrolled. ".

CHAPTER IV

Validation And Saving.

7. (1) Notwithstanding anything contained in any judgment, decree Validation or order of any Court or Tribunal to the contrary, any assessment, appeal, and saving. 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 (Second Amendment and Validation) Act, 2019 (Mah. XVI 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 enforced 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 sub-section (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.