HETS TMEA TSTA SATYTRIT HAET A5 at ¢, 3w 3] T, JATE 29, 200YUNTE 4, T VR [ 9w, fowa : 5@ R0.00 ST w R ey, faurriTa fafE @ e e e st 7 e fafa sy faet = T frarTg SRR fadud G S In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Value Added Tax (Levy, 'Amendment and Validation) Ordinance, 2009 (Mah. Ord. XVIII of 2009), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra, H. B. PATEL, Sccretary to Government, Law and Judiciary Department.
(Translation in English of the Maharashtra Value Added Tax (Levy, Amendment and Validation) Ordinance, 2009 (Mah. Ord. XVIII of 2009), published under the authority of the Governor) FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 27th August 2009.
MAHARASHTRA ORDINANCE No. XVIII OF 2009.
AN ORDINANCE further to amend the Maharashtra Value Added Tax Act, 2002.
WHEREAS both Houses of the State Legislature are not in session;
AND WHEREAS the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate Mah. action further to amend the Maharashtra Value Addud’('ax Act, 2002, IXof for the purposes hereinaler appearing;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely:—
1. (1) This Ordinance may be called the Maharashtra Value Added Tax Short title and (Levy, Amendment and Validation) Ordinance, 2009. R Rt X R A TATH SATARVT WRT 33, S 20, I00%/MTE b, T 1332
(2) It shall come into force at once.
Ameadment 2. Section 6 of the Maharashtra Value Added Tax Act, 2002 (hercinafler Mah ofsestion § reforred to as ‘the principal Act”) shall be re-numbered as sub-section (1) = 2005, thereof; nml)umwmd , the following sub- 2005.
section shall be added and shall be deemed to have been added with effect from the 1st April 2005, namely :— “(2) Notwithstanding anything contained in sub-section (1), there shall be levied a sales tax, in addition to the sales tax leviable under sub-section (2); on the sales of any motor spirits specified in Schedule D at such rate per litre, if any, as may be set out from time to time against each of the motor spirits, in column (3) of the said Schedule.”.
Amendment 3, In section 93 of the principal Act,— 93 of Mah. (a)for sub-section (1), the following sub-sections shall be substituted X4 2005 and deemed always to have been substituted, namely -— “(1) Notwithstanding anything to the contrary contained in any Package Scheme of Incentives, any Eligible Unit, to whom the Eligibility Certificate and Certificate of Entitlement have been granted at any time before or after the appointed day, on account ofincrease in production capacity or, as the case may be, acquisition of new fixed capital assets, shall be entitled to draw the benefits in any year, only on that part of its turnover of sales or purchases as ‘may be arrived at by applying the provisions of sub-section (14) to the total turnover of sales and purchases of the said unit in that year.
(1) In case where the Eligible Unit has,—
(a) maintained separate account of sales and purchases and is able to identify the sales and purchases pertaining to the increased production capacity or, as the case may be, the said eligible investment, then the portion of the turnover eligible for ‘benefits will be decided solely on the basis of such identification;
(b) not maintained separate account of sales and purchases and is not able to identify the sales and purchases in relation to increase in the production capacity or, as the case may be, the said eligible investment, then such benefits shall be caleulated after applying the formulae in sub-clause (i) or, as the case may be, sub-clause (ii) given as under :—
(i) in case where there is increase in production capacity then for the Package Scheme of Incentives for 1988 or, as the case may be, Package Scheme of Incentives for 1993, the formulae shall be as below :— Eligible Turnover - Trover x Inereaso n production capacity ‘Total production capacity after such increase.
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(ii) in case where there is no increase in production capacity then for the Package Scheme of Incentives for 1993, the formulac shall be as below :— Bllghld Timtters: Turnover x New fixed capital investment.
Total gross fixed capital investments.
(1B) When the eligible turnover comprises of multiple finished products then,— (@) the production capacity of each of the finished products shall be separately considered in determining the corresponding eligible turnover, and
(b) eligible turnover shall relate to those products on which the eligible investment has made impact and when eligible investment does not add to production capacity, then it shall apply toall the finished products.”;
(b) after sub-section (3), the following Explanation shall be added, namely :— “Explanation.- For the purpose of this section, the expressions, “production capacity’, ‘eligible investment’, ‘gross fixed capital investments' shall have the same meaning as respectively assigned to them in the relevant Package Scheme of Incentives.”.
4. After section 93 of the principal Act, the following section shall be Insertion of namely - giy new section “98A. The provisions of section 93 shall apply to all the Eligible Application Units, to whom the Eligibility Certificate and Certificate of Entitlement °f have been issued under any of the Package Scheme of Incentives,— 5t wumion 03
(a) if such Certificates are issued on or before the appointed day 10 certain n Eligible then from appointed day; and Unita.
(b) in any other case from the date of effect mentioned in such Certificates.”
5. (1) Notwithstanding anything contained in any judgment, decree Validation ororder of any Court or Tribunal to the contrary, any assessment, review, &1 savings.
levy or collection of tax in respect of sales or purchases effected by any Mah, d2aler or person, or any action taken or thing done in relation to such IXof assessment, review, levy or collection under the provisions of the
2005. Maharashtra Value Added Tax Act, 2002 (hereinafter in this section Mah. referred to as “the Value Added Tax Act”), before the date of the o commencement of the Maharashtra Value Added Tax (Levy, Amendment "¢ and Validation) Ordinance, 2009 (hereinafter referred to as “the said 2009, Ordinance”), shall be deemed to be valid and effective as if such assessment, review, levy or collection or action or thing had been duly ‘made, taken or done under the Value Added Tax Act, as amended by the said Ordinance, and accordingly,— T B FERTE, JTE AT S W A5, HITRE 9, 008/5TE W, T R3¢ () 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 conneetion with the assessment, 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 bo maintained or continued in any Court or before any Tribunal, officer or other authority, for the refund of any tax so paid; and
(e)no Court, Tribunal, officer or other authority shall enforce any decrec or order directing the refund of any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub-section (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 said Ordinance, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming 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 said Ordinance.
(3) Nothing in the Value Added Tax Act, as amended by the said Ordinance shall render any person liable to be convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the said Ordinance, if such act or omission was not an offence under the Value Added Tax Act but for the amendments made by the said Ordinance; nor shall any person in respect of such act or omission be subject to a penalty have greater than that which could have been imposed on him under the law in force immediately before the commencement of the said Ordinance.
T I TATH AR W HE, FTRL 20, 200UNTE U, I R STATEMENT With a view to meet certain contingencies, it is proposed to amend the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), suitably.
2. Some of the important provisions which are proposed to be made are explained broadly as follows
(i) In order tovalidate the levy and collection of the tax of Re. 1 per litre on the sale of Motor Spirit, it is proposed to amend section 6 of the said Act, with effect from the 1st April 2005. -
(ii) Tn order to provide the proportionate benefits to the Eligible Units in the propartion of acquisition of the new fixed capital assets or, as the case may be, increase in the production capacity, it is proposed to amend section 93 of the said Act and insert a new section 93A therein ‘with retrospective effect.
3. Asboth the Houses of the State Legislature are not in session and the Governor of Maharashtra is satisfied that the circumstances exist.
which render it necessary for him to take immediate action further to amend the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) for the purposes aforesaid, this Ordinance is promulgated.
Mumbai, S.C.JAMIR, Dated the 27th August 2009. Governor of Maharashtra.
By order and in the name of the Governor of Maharashtra, VIDYADHAR KANADE, Principal Secretary to Government.