MAHARASHTRA ACT No. IX OF 2005
MAHARASHTRA ACT No. IX OF 2005
(First published ,after having received the assent of the President, in the ‘Maharashtra Government Gazette’ n the 9th March 2005)
An Act to consolidate and amend the laws relating to the levy and collection of tax on the sale or purchase of certain goods in the State of Maharashtra.
WHEREAS it is expedient to consolidate and amend the laws relating to the levy and collection of tax on the sale or purchase of certain goods in the State of Maharashtra: it is hereby enacted in the Fifty-third year of the Republic of India, as follows:-
Maharashtra Value Added Tax Act (2005) : Chapter I : Preliminary
CHAPTER I PRELIMINARY
1. (1) This Act may be called the Maharashtra Value Added Tax Act,
(Levy and Amendment) Act, 2005 .
(2) It extends to the whole of the State of Maharashtra.
(3) It shall come into force with effect from the 1st of April, 2005.
2. In this Act, unless the context otherwise requires,—
(1) “agriculture“, with all its grammatical variations and cognate
expressions, includes floriculture, horticulture, the raising of crops,
grass or garden produce, and also grazing; but does not include
dairy farming, poultry farming, stock breeding, the mere cutting of
wood or grass, gathering of fruit, raising of man-made forests or
rearing of seedlings or plants;
Explanation. —For the purposes of this clause and clause (4), the expression “forest” means the forest to which the Indian Forest Act, 1927, in its application to the State of Maharashtra, applies;
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Maharashtra Value Added Tax Act (2005) : Chapter II : Incidence And Levy Of Tax
CHAPTER II INCIDENCE AND LEVY OF TAX
3. (1) Every dealer, who, immediately before the appointed day, holds a valid or effective certificate of registration or license under any of the earlier laws or, as the case may be, who is liable to pay tax under any of the earlier laws, in the year ending immediately before the
appointed day shall, if his turnover of sales or purchases has, in the said year under any of such earlier laws, exceeded rupees five lakh, or, as the case may be, if he is an importer in the said year and his turnover of sales or purchases in the said year had exceeded rupees one lakh, shall be liable to pay tax, with effect from the appointed day, in accordance with the provisions of this Act, till his certificate or licence is duly cancelled under this Act.
Explanation.—For the purposes of this sub-section, the expressions “turnover of sales", “turnover of purchases” and “importer” shall have the respective meanings assigned to them under the relevant earlier laws.
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Maharashtra Value Added Tax Act (2005) : Chapter III : Sales Tax Authorities And Tribunal
CHAPTER III SALES TAX AUTHORITIES AND TRIBUNAL
10. (1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioner of Sales Tax.
(2) Likewise, the State Government may appoint such number of
Additional Commissioners of Sales Tax, and such number of,-
(a) Joint Commissioners,
(b) Senior Deputy Commissioners,
© Deputy Commissioners,
(d) Assistant Commissioners,
(e) Sales Tax Officers, and
(f) other officers and persons, and give them such
designations, as the Government deems necessary.
(3) The Commissioner shall have jurisdiction over the whole of the
State (….). All other officers shall have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by notification in the Official Gazette, specify.
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Maharashtra Value Added Tax Act (2005) : Chapter IV : Registration
CHAPTER IV REGISTRATION
16. (1) No dealer shall, while being liable to pay tax under this Act, be
engaged in the business as a dealer, unless he possesses a valid certificate
of registration as provided by this Act:
Provided that, the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time, for such registration as provided in this section, is engaged in such business:
Provided further that, if any dealer, holds the certificate of registration granted under the Bombay Sales Tax Act, 1959, which is effective or valid immediately before the appointed day, it shall not be necessary for him to apply for a fresh certificate under this section so long as the said certificate is not duly cancelled under this Act:
Provided also that, a dealer holding an effective certificate of registration or, as the case may be, a licence granted before the appointed day, under any laws other than the Bombay Sales Tax Act, 1959, shall, notwithstanding the fact that he is holding such effective certificate be required to apply for grant of certificate of registration under this section.
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Maharashtra Value Added Tax Act (2005) : Chapter V : Returns And Assessment, Etc.
CHAPTER V RETURNS AND ASSESSMENT, ETC.
20. (1)(a) Every registered dealer shall file correct ,complete, self-consistent return in such form, by such date, for such period and to such authority as may be prescribed. Different types of returns may be prescribed for different classes of dealers.
(b) The Commissioner may examine the return to ascertain whether it is complete and self-consistent. If the return is not complete or self-consistent, the Commissioner may serve on the dealer, within four months of date of filing of the return, a defect notice in the prescribed form. The said registered dealer shall correct the defects and submit to the prescribed authority a fresh, complete and self-consistent return within one month of the service of the defect notice:
Provided that the registered dealer who fails to submit a complete or self consistent fresh return within the said period of one month shall be deemed not to have submitted the return within the prescribed time as required under clause (a)
(2) Notwithstanding anything contained in sub-section (1), the
Commissioner may, subject to such terms and conditions, as may be
prescribed, permit any dealer, —
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Maharashtra Value Added Tax Act (2005) : Chapter VI : Penalty And Interest
CHAPTER VI : PENALTY AND INTEREST
29. (1) …
(2)…
(3) While or after passing any orderunder this Act, in respect of any person or dealer, the Commissioner, on noticing or being brought to his notice, that such person or dealer has concealed the particulars or has knowingly furnished inaccurate particulars of any transaction liable to tax or has concealed or has knowingly misclassified any transaction liable to tax or has knowingly claimed set-off in excess of what is due to him, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose upon him, in addition to any tax due from him, a penalty equal to the amount of tax found due as a result of any of the aforesaid acts of commission or omission.
(4) Where any person or dealer has knowingly issued or produced any document including a false bill, cash memorandum,
voucher, declaration or certificate by reason of which any transaction of sale or purchase effected by him or any other person or dealer is not liable to he taxed or is liable to he taxed at a reduced rate or incorrect set-off is liable to be claimed on such transaction, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose on him in addition to any tax payable by him, a penalty equal to the amount of tax found due as a result of any of the aforesaid acts of commission or Commission.
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Maharashtra Value Added Tax Act (2005) : Chapter VII : Payment Of Tax And Recovery
CHAPTER VII PAYMENT OF TAX AND RECOVERY
31. (1) (a) Subject to the provisions contained in clause (b), the Commissioner may, by a notification in the Official Gazette, subject to such conditions and restrictions as may be specified in the notification, require any dealer or person or class of dealers or persons (hereinafter in this section referred to as “the employer") to deduct the tax or such amount of tax as may be specified in the notification, payable on the purchases other than the purchases to which section 8 applies, effected by them in the period or periods specified in the said notification.
Explanation. —For the purposes of this section, the tax payable on purchases shall mean the sum collected separately from the said employer by way of sales tax by the supplier on the corresponding supplies effected by him in the said period or periods and the deduction is to be made from the sums payable to the supplier on account of the said supply.
(b) (i) The Commissioner may by a like notification require any class of employers to deduct tax or such amount of tax as may be specified from and out of the amount payable (excluding the amount of tax, if any, separately charged by the contractor) by such employer to a dealer to whom a works contract has been awarded, towards execution of the said works contract:
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Maharashtra Value Added Tax Act (2005) : Chapter VIII : Set-Off, Refunds, Etc.
CHAPTER VIII SET-OFF, REFUNDS, ETC.
48. (1) The State Government may, by rules, provide that.—
(a) in such circumstances and subject to such conditions and
restrictions as may be specified in the rules, a set-off or refund of the whole
or any part of the tax,—
(1) paid under any earlier law in respect of any earlier sales or
purchases of goods treated as capital assets on the day immediately
preceding the appointed day or of goods which are held in stock on the
appointed day by a person who is a dealer liable to pay tax under this Act,
be granted to such dealer; or
(ii) (ii) paid in respect of any earlier sale or purchase of goods under this Act be granted to the purchasing dealer; or
(iii) paid under the Maharashtra Tax on Entry of Motor Vehicles into the Local Areas Act, 1987, be granted to the dealer purchasing or importing motor vehicles;
(iv) paid under the Maharashtra Tax on Entry of Goods into the Local Areas Act, 2002, be granted to the dealer;
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Maharashtra Value Added Tax Act (2005) : Chapter IX : Proceedings
CHAPTER IX PROCEEDINGS
55. (1) Any registered dealer (…)may apply in the prescribed form and manner to the Tribunal for obtaining an advance ruling on the interpretation of any provision of this Act, rules or notifications in respect of a transaction proposed to be undertaken by him even though any question relating to the said provision has not arisen in any proceeding.
(2) If the Tribunal finds that the application does not involve any
important and substantial question of law, then the Tribunal may, after
giving the applicant a reasonable opportunity of being heard, reject the
application.
(3) If the application is admitted, then for determination of the question,
the President shall cause a Bench to be constituted, consisting of three (…)
members of the Tribunal, a senior practitioner entitled to appear before the
Tribunal to be nominated by the President and an Officer of the Sales Tax
Department not below the rank of Joint Commissioner, to be nominated by
the Commissioner. After hearing the applicant, the Bench shall pronounce
its advance ruling on the question specified in the application. If the
members of the Bench are divided, then the decision shall be the decision
of the majority. The pronouncement of the advance ruling shall, in so far as
it may be, made by the said Bench within four months of the receipt of the
application by the Tribunal.
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