Maharashtra Value Added Tax Act (2005) : Chapter X : Lliability To Produce Accounts Etc.
CHAPTER X LIABILITY TO PRODUCE ACCOUNTS ETC.
63. (1) Every dealer liable to pay tax under this Act, and any other
dealer, who is required so to do by the Commissioner by notice in
the prescribed form served on him, shall keep a true account of the
value of the goods sold or purchased by him.
(2) If the Commissioner considers that the accounts kept are not
sufficiently clear or intelligible to enable him to determine whether or not a
dealer is liable to pay tax during any period, or are so kept as not to enable
a proper scrutiny of the returns or the Statements furnished, the
Commissioner may require such dealer by notice in writing to keep such
accounts, including records of sales or purchases in such form or manner
as in his opinion is necessary for the purpose of proper quantification of
tax and as he may, subject to anything that may be prescribed in that
behalf, in writing direct.
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Maharashtra Value Added Tax Act (2005)Chapter XI : Statistics
CHAPTER XI STATISTICS
70. (1) The Commissioner may, if he considers that or the purposes of the better administration of this Act, it is necessary so to do, he may by notification in the Official Gazette, direct that statistics he collected relating to any matter dealt with, by or in connection with to this Act.
(2) Upon such direction being given the Commissioner, or any person or persons, authorised by the Commissioner in this behalf. may, by notification in the Official Gazette; and if found necessary by notice in any newspapers or in such other manner as in the opinion of the Commissioner or the said person, is best suited to bring the notice to the attention of dealers and other person or persons, call upon all dealers or any class of dealers or persons to furnish such information or returns as may be specified therein relating to any matter in respect of which statistics is to be collected. The form in which. the persons to whom or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed.
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Maharashtra Value Added Tax Act (2005) : Chapter XII : Offences And Penalties
74. (1) Whoever knowingly,—
(a) Not being a registered dealer under this Act, represents that he is or
was a registered dealer when he sells or buys goods or,
(b) furnishes a false return, or
© produces before the Commissioner or the Tribunal, a false bill, cash
memorandum, voucher, declaration, certificate or other document
referred to in sub-section(4) of section 29, or
(d) keeps false account of the value of goods bought or sold by him in
contravention of sub-section (1) of section 63 ,or
(e) produces false accounts, registers or documents or knowingly
furnishes false information, or
(f) issues to any person any certificate or declaration , under the Act,
Rules or notifications, or a bill, cash memorandum, voucher,
delivery challan, lorry receipt or other document which he knows or
has reason to believe to be false, or
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Maharashtra Value Added Tax Act (2005): Chapter XIII : Miscellaneous
79. Notwithstanding anything contained in the Bombay Court-fees Act,
I959,-
(a) any application not otherwise provided for when presented to a
prescribed authority for a prescribed purpose or when presented to the
Tribunal shall subject to the provisions of clause (h), he charged with such
fee not exceeding one hundred rupees, as may be prescribed and
(b) An appeal preferred under section 26 shall bear a court fee stamp of
such value, not exceeding one thousand rupees, as may be prescribed, if
the amount in dispute exceeds rupees one lakh, and any other appeal shall
be charged with such fee not exceeding one hundred rupees, as may be
prescribed.
80. In computing the period of limitation laid down under sections 25,
26 and 27, the provisions of sections 4 and 12 of the Limitation Act,
1963 shall, so far as may he, apply.
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Maharashtra Value Added Tax Act (2005) : Chapter Xiv : Package Scheme Of Incentives
88. In this chapter, unless the context requires otherwise,—
(a) “Certificate of Entitlement” means a certificate issued by the
Commissioner in respect of sales tax incentives under the relevant Package
Scheme of Incentives;
(b) “District Industries Centre” in relation to any eligible unit means the
District Industries Centre established by the State Government in a
district, in which the concerned Eligible Unit is situated;
© “Eligibility Certificate” means a certificate granted by the SICOM SICOM
or the Directorate of Industries or the relevant Regional Development
Corporation or the District Industries Centre concerned or the Maharashtra
Tourism Development Corporation or the Maharashtra Energy
Development Authority in respect of sales tax incentives under the relevant
Package Scheme of Incentives designed by the State Government;
(d) “Eligible Unit” means the Industrial Unit in respect of which an
Eligibility Certificate is issued;
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Maharashtra Value Added Tax Act (2005) : Chapter XV : Repeals And Savings
CHAPTER XV REPEALS AND SAVINGS
Section 95. (1) The following laws are hereby repealed, namely:—
(a) The Bombay Sales of Motor Spirit Taxation Act, 1958,
(b) The Bombay Sales Tax Act, 1959,
© ( )
(d) The Maharashtra Sales Tax Act, 1979,
(e) The Maharashtra Sales Tax on the Transfer of the Right to use any
Goods for any purpose Act, 1985, and
(f) The Maharashtra Sales Tax on the Transfer of Property in Goods
involved in the Execution of Works Contract (Re-enacted) Act, 1989.
(2) Subject to the provisions contained in sub-section (1) of section of 3 and sub-section (1) of section 96, every registration certificate and licence granted under any of the earlier laws shall stand cancelled with effect from the appointed day and shall be returned to the assessing authority for defacement within a period of three months from the appointed day. The assessing authority shall deface its own copy of the said certificate or licence as also the copy returned to it and after defacement return the defaced copy to the previous holder of the certificate or licence.
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