¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ̈ ÉÉSÉÇ 31, 2018/SÉèjÉ 10, ¶ÉEäò 1940 1 MAHARASHTRA ACT No. XXVI OF 2018. (First published, after having received the assent of the Governor in the “ Maharashtra Government Gazette ”, on the 31st March 2018.) 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 Sixty-ninth Year of the Republic of India as follows :—
CHAPTER I PRELIMINARY.
1. (1) This Act may be called the Maharashtra Tax Laws (Levy and Amendment) Act, 2018. Short title and commencement. ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö ´É¹ÉÇ 4, +ÆEòú 25(2)] ¶ÉÊxÉ´ÉÉ®úúúú, ¨ÉÉSÉÇ 31, 2018/SÉèjÉ 10, ¶ÉEäò 1940 [{ÉÞ¹`ä 5, ËEò¨ÉiÉ : ¯û{ɪÉä 27.00 +ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 59 |ÉÉÊvÉEÞòiÉ |ÉEòɶÉxÉ ¨É½þÉ®úɹ]Åõ Ê´ÉvÉÉxɨÉÆb÷³ýÉSÉä +ÊvÉÊxÉªÉ¨É ´É ®úÉVªÉ{ÉɱÉÉÆxÉÒ |ÉJªÉÉÊ{ÉiÉ Eäò±Éä±Éä +vªÉÉnäù¶É ´É Eäò±Éä±Éä Ê´ÉÊxÉªÉ¨É +ÉÊhÉ Ê´ÉÊvÉ ´É xªÉÉªÉ Ê´É¦ÉÉMÉÉEòbÚ÷÷xÉ +ɱÉä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ́ ÉÉnù). In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of 2018), is hereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, RAJENDRA G. BHAGWAT, I/c. Secretary (Legislation) to Government, Law and Judiciary Department. ——————— RNI No. MAHENG /2009/35528
(1) ¦ÉÉMÉ +É`ö---59--1 RNI No. MAHENG /2009/35528 at ¥, FH &(2)] MAAR, Ast 82%, 2%/AA Yo, Wa YQxo [gs 4, feat : eH Y.00 Tens faaizart afatraa a wero werfta cote searee a dete fatran anfir fafa a are fours aneteit fad (soot arqare). In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of 2018), is hereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, RAJENDRA G. BHAGWAT, I/e. Secretary (Legislation) to Government, Law and Judiciary Department. MAHARASHTRA ACT No. XXVI OF 2018. (First published, after having received the assent of the Governor in the “ Maharashtra Government Gazette ”, on the 31st March 2018.) 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 Sixty-ninth Year of the Republic of India as follows :—
CHAPTER I PRELIMINARY.
1. (1) This Act may be called the Maharashtra Tax Laws (Levy and short title Amendment) Act, 2018. and commencement.
(2) UT STIS—4&8-& 2 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ̈ ÉÉSÉÇ 31, 2018/SÉèjÉ 10, ¶ÉEäò 1940
(2) Save as otherwise provided in this Act, it shall come into force with effect from the 1st April 2018.
CHAPTER II AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
2. In section 3 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred to as “the Profession Tax Act”), in sub-section (2), after the words “Every person” the words and figures, “including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 but” shall be inserted.
3. After section 4B of the Profession Tax Act, the following section shall be inserted, namely :— “4C. (1) The State Government may, from time to time, by notification published in the Official Gazette and subject to such conditions and restrictions as may be specified therein, require any notified person or class of persons (hereinafter, in this section referred to as “tax collector”), who is eligible to receive any amount towards supply of goods or, as the case may be, supply of services or towards any other purposes, to collect an amount towards tax from an enrolled person or a person, liable to be enrolled.
(2) The tax collector shall pay such amount into the Government Treasury in the manner specified in the notification. The amount so paid under this section shall be deemed to have been paid on behalf of such person, from whom the said amount by way of tax is collected.
(3) All the provisions under the Act, related to an employer and employee, shall mutatis mutandis apply to the person liable to collect the tax and the person from whom such tax is collected under sub-section (1).”.
4. In section 8 of the Profession Tax Act, for sub-section (3), the following sub-sections shall be substituted, namely :— “(3) The State Government may, by notification published in the Official Gazette, subject to such conditions and restrictions, as may be specified therein, provide a scheme for payment of tax, in advance, at the rate, which shall be lower than the rate applicable to an enrolled person under Schedule I. (3A) The liability of such enrolled person, who has paid such amount in advance, as per the notification issued under sub-section (3) shall not be varied due to any increase or decrease in the rate of tax, as provided in Schedule I.”. Amendment of section 3 of Mah. XVI of
1975. Mah. XVI of
1975. 6 of
2009. Insertion of new section 4C in Mah. XVI of 1975. Collection and payment towards tax. Amendment of section 8 of Mah. XVI of
1975. Amendment of section 3 of Mah. XVI of AERTS WAT TATA, ARTA APT BTS, AT BY, YRC/AA Yo, WH WQvo
(2) Save as otherwise provided in this Act, it shall come into force with effect from the 1st April 2018.
CHAPTER II AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS Act, 1975.
2. In section 3 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred 1975, to as “the Profession Tax Act”), in sub-section (2), after the words “Every Insertion of new section AC in Mah. XVI of 1975. Collection and payment towards tax. Amendment of section 8 of Mah. XVI of
1975. person” the words and figures, “including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 but” shall be inserted.
3. After section 4B of the Profession Tax Act, the following section shall be inserted, namely :— “AC. (1) The State Government may, from time to time, by notification published in the Official Gazette and subject to such conditions and restrictions as may be specified therein, require any notified person or class of persons (hereinafter, in this section referred to as “tax collector”), who is eligible to receive any amount towards supply of goods or, as the case may be, supply of services or towards any other purposes, to collect an amount towards tax from an enrolled person or a person, liable to be enrolled.
(2) The tax collector shall pay such amount into the Government Treasury in the manner specified in the notification. The amount so paid under this section shall be deemed to have been paid on behalf of such person, from whom the said amount by way of tax is collected.
(3) All the provisions under the Act, related to an employer and employee, shall mutatis mutandis apply to the person liable to collect the tax and the person from whom such tax is collected under sub-section (1).”. 4, Insection 8 of the Profession Tax Act, for sub-section (3), the following sub-sections shall be substituted, namely :— “(3) The State Government may, by notification published in the Official Gazette, subject to such conditions and restrictions, as may be specified therein, provide a scheme for payment of tax, in advance, at the rate, which shall be lower than the rate applicable to an enrolled person under Schedule I. (3A) The liability of such enrolled person, who has paid such amount in advance, as per the notification issued under sub-section (3) shall not be varied due to any increase or decrease in the rate of tax, as provided in Schedule I.”. Mah. XVI of
1975. 6 of
2009. ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ̈ ÉÉSÉÇ 31, 2018/SÉèjÉ 10, ¶ÉEäò 1940 3
5. For section 11 of the Profession Tax Act, the following section shall be substituted, namely :— “11. The provisions of the Maharashtra Goods and Services Tax Act, 2017 regarding recovery of tax shall, mutatis mutandis apply for the recovery of dues under this Act.”.
6. In section 12 of the Profession Tax Act, in sub-section (1), in clause (b), for the words “and Profession Tax Officers” the words and brackets “,Profession Tax Officers and such other officers and persons (with such designation) as the State Government thinks necessary” shall be substituted.
7. After section 26 of the Profession Tax Act, the following section shall be inserted, namely :— “26A. (1) The Commissioner may, if he considers that for the purposes of better administration of this Act, it is necessary so to do, he may, by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act.
(2) Upon such direction being given, the Commissioner or any officer, authorized by the Commissioner in this behalf, may, by notification in the Official Gazette and if found necessary by notice in any newspaper or in such other manner as in the opinion of the Commissioner or the said officer, is best suited to bring the notice to the attention of persons, call upon all 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 officers to whom, such information or returns should be furnished, the particulars which they should contain and the period specified in the notification, within which such information or returns should be furnished, shall be such as may be specified therein.
(3) Any person, who fails to furnish information as provided in this section within the period specified in such notification, shall be liable to pay, by way of penalty, a sum not exceeding rupees ten thousand and in case of continuing default, for a period beyond two months, a further penalty of rupees one hundred for every day of such continuance.”.
8. In the SCHEDULE I appended to the Profession Tax Act,—
(1) after entry 18, the following entry shall be inserted, namely :— “18A. Limited liability partnership, 2,500 per registered under the Limited Liability annum.” ; Partnership Act, 2008.
(2) for entry 19, the following entry shall be substituted, namely :— “19. (a) Each partner of a firm (whether 2,500 per registered or not under the Indian annum. Partnership Act, 1932),
(b) Each partner of a limited liability 2,500 per partnership, registered under the annum.”. Limited Liability Partnership Act, 2008, engaged in any profession, trade or calling. Amendment of section 11 of Mah. XVI of 1975. Recovery of tax. Amendment of section 12 of Mah. XVI of 1975. Insertion of new section 26A in Mah. XVI of 1975. Power to collect statistics. Mah. XLIII of
2017. Amendment to
SCHEDULE I of Mah. XVI of 1975. 6 of
2009. 9 of
1932. 6 of
2009. ¦ÉÉMÉ +É`ö---59--2 AERTS MTA TATA, AAAI APT BIS, At 3%, YRL/AA Yo, WH WQYo 3
5. For section 11 of the Profession Tax Act, the following section shall Amendment be substituted, namely :— of section i ce) an. of 1975. Mah. “11. The provisions of the Maharashtra Goods and Services Tax Recovery of XLITI of Act, 2017 regarding recovery of tax shall, mutatis mutandis apply for tax.
2017. the recovery of dues under this Act.”.
6. In section 12 of the Profession Tax Act, in sub-section (1), in Amendment clause (b), for the words “and Profession Tax Officers” the words and brackets of section 12 “Profession Tax Officers and such other officers and persons (with such vores XVI designation) as the State Government thinks necessary” shall be substituted. ° ,
7. After section 26 of the Profession Tax Act, the following section shall Insertion of be inserted, namely :— new section in Man. XVI of 1975. “26A. (1) The Commissioner may, if he considers that for the Power to purposes of better administration of this Act, it is necessary so to do, he collect | may, by notification in the Official Gazette, direct that statistics be statistics. collected relating to any matter dealt with, by or in connection with this Act.
(2) Upon such direction being given, the Commissioner or any officer, authorized by the Commissioner in this behalf, may, by notification in the Official Gazette and if found necessary by notice in any newspaper or in such other manner as in the opinion of the Commissioner or the said officer, is best suited to bring the notice to the attention of persons, call upon all 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 officers to whom, such information or returns should be furnished, the particulars which they should contain and the period specified in the notification, within which such information or returns should be furnished, shall be such as may be specified therein.
(3) Any person, who fails to furnish information as provided in this section within the period specified in such notification, shall be liable to pay, by way of penalty, a sum not exceeding rupees ten thousand and in case of continuing default, for a period beyond two months, a further penalty of rupees one hundred for every day of such continuance.”.
8. In the SCHEDULE I appended to the Profession Tax Act,— Amendment to
SCHEDULE I 6 of “18A. Limited liability partnership, 2,500 per of Mah. XVI
2009. registered under the Limited Liability annum.” ; of 1975. Partnership Act, 2008.
(2) for entry 19, the following entry shall be substituted, namely :— “19. (a) Each partner of a firm (whether 2,500 per 9 of registered or not under the Indian annum.
1932. Partnership Act, 1932),
(6) Each partner of a limited liability 2,500 per partnership, registered under the annum.”. 6 of Limited Liability Partnership
2009. Act, 2008, engaged in any profession, trade or calling.
(1) after entry 18, the following entry shall be inserted, namely :— PT AIS—48-2 4 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ̈ ÉÉSÉÇ 31, 2018/SÉèjÉ 10, ¶ÉEäò 1940
CHAPTER III AMENDMENTS TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.
9. In section 11 of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), for sub-section (3), the following sub-sections shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2017, namely :— “(3) Every member of the Tribunal shall be a person, who,—
(i) is or has been, a Judge of the High Court, or
(ii) is or has been, a District Judge, or
(iii) is qualified for appointment as a District Judge, and has held Judicial Office for not less than ten years, or
(iv) (a) has, for a continuous period of not less than two years held office, not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and has dealt with quasi-judicial proceedings, or
(b) is retired and has before his retirement held office not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and had before his retirement dealt with quasi-judicial proceedings, or
(c) is retired and before his retirement has held office as member of the Tribunal.
Explanation.—For the purposes of this sub-section, “quasi-judicial proceedings” shall include assessment, audit or appeal proceedings. (3A) (a) The members, specified in clause (i), (ii) or (iii) shall be appointed or re-appointed by the State Government after consultation with the High Court of Judicature at Bombay.
(b) The member, specified in clause (iv), shall be appointed or re-appointed by the State Government on the recommendations of a Selection Committee, constituted in the prescribed manner. (3B) The terms of office of the member of the Tribunal shall be such as may be prescribed. The member shall hold office for such period, as may be prescribed or as the State Government may, by special order in his case, specify.”.
10. In section 31 of the Value Added Tax Act,—
(1) in sub-section (1), in clause (b), in sub-clause (i), after the words “amount payable” the words, figures and letters “upto the 31st December 2018” shall be inserted;
(2) in sub-section (4), the following proviso shall be added and shall be deemed to have been added with effect from the 1st July 2017, namely :— “Provided that, any amount paid by an employer, in accordance with the provisions of this section to the credit of the State Government during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, may be claimed as credit in the prescribed manner and subject to the prescribed conditions, by the person making the supply to the employer or the concerned sub-contractor (if any).”. Amendment of section 11 of Mah. IX of
2005. Mah. IX of 2005. Amendment of section 31 of Mah. IX of
2005. % AERTS VAT TATA, ARAN APT BTS, ATT 3%, 2oRS/AA Yo, We WWvo
CHAPTER III AMENDMENTS TO THE MAHARASHTRA VALUE ADDED Tax Act, 2002. Amendment 9. In section 11 of the Maharashtra Value Added Tax Act, 2002 Mah. Ix orton (hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), for of 2005. ‘9005, Sub-section (3), the following sub-sections shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2017, namely :— “(3) Every member of the Tribunal shall be a person, who,—
(z) is or has been, a Judge of the High Court, or
(iz) is or has been, a District Judge, or (iit) is qualified for appointment as a District Judge, and has held Judicial Office for not less than ten years, or
(iv) (a) has, for a continuous period of not less than two years held office, not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and has dealt with quasi-judicial proceedings, or
(6) is retired and has before his retirement held office not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and had before his retirement dealt with quasi-judicial proceedings, or
(c) is retired and before his retirement has held office as member of the Tribunal.
Explanation.—For the purposes of this sub-section, “quasi-judicial proceedings” shall include assessment, audit or appeal proceedings. (3A) (a) The members, specified in clause (i), (iz) or (iii) shall be appointed or re-appointed by the State Government after consultation with the High Court of Judicature at Bombay.
(b) The member, specified in clause (iv), shall be appointed or re-appointed by the State Government on the recommendations of a Selection Committee, constituted in the prescribed manner. (3B) The terms of office of the member of the Tribunal shall be such as may be prescribed. The member shall hold office for such period, as may be prescribed or as the State Government may, by special order in his case, specify.”. Amendment 10. In section 31 of the Value Added Tax Act,— tion 31 . . . . . ve Moh, IX of (1) in sub-section (1), in clause (0), in sub-clause (z), after the words
2005. “amount payable” the words, figures and letters “upto the 31st December 2018” shall be inserted;
(2) in sub-section (4), the following proviso shall be added and shall be deemed to have been added with effect from the 1st July 2017, namely :— “Provided that, any amount paid by an employer, in accordance with the provisions of this section to the credit of the State Government during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, may be claimed as credit in the prescribed manner and subject to the prescribed conditions, by the person making the supply to the employer or the concerned sub-contractor (if any).”. ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ̈ ÉÉSÉÇ 31, 2018/SÉèjÉ 10, ¶ÉEäò 1940 5
11. In section 32A of the Value Added Tax Act, in sub-section (2), in the Explanation, for the words “dues which are rupees one hundred or less” the words “tax, which is rupees five hundred or less, per order or, as the case may be, per period and the interest payable thereon” shall be substituted.
12. In section 59 of the Value Added Tax Act, in sub-section (1), in the proviso, for the words “Thane and Raigad District” the words “Thane, Palghar and Raigad Districts” shall be substituted.
13. In section 61 of the Value Added Tax Act, after sub-section (1), before Explanation-I, the following proviso shall be inserted, namely :— “Provided that, for the year 2017-18, the provisions of this subsection shall be applicable to a dealer, whose registration is deemed to have been cancelled under sub-section (6A) of section 16, if the,—
(a) aggregate of his turnover of sales and the value of goods transferred to any other place of his business or of his agent or principal, situated outside the State, not by reason of sale, or
(b) turnover of purchases, exceeds rupees twenty five lakh.”.
14. In section 85 of the Value Added Tax Act, in sub-section (2),—
(1) in clause (i), for the word and figures “section 26.” the words and figures “ section 26, or” shall be substituted;
(2) after clause (i), the following clause shall be added, namely :— “(j) any order, published by the Commissioner, by virtue of the powers conferred on him by notification issued under section 26B.”.
CHAPTER IV AMENDMENT TO THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
15. In section 3 of the Maharashtra Goods and Services Tax Act, 2017, for clause (f), the following clauses shall be substituted, namely :— “(f) Assistant Commissioners of State Tax, (f-1) State Tax Officers, and”. Amendment of section 32A of Mah. IX of
2005. Amendment of section 59 of Mah. IX of
2005. Amendment of section 61 of Mah. IX of
2005. Amendment of section 85 of Mah. IX of
2005. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI. Amendment of section 3 of Mah. XLIII of
2017. Mah. XLIII of
2017. AERTS MTA TATA, AAAI APT BIS, At 3%, YRL/AA Yo, WH WQYo u
11. In section 32A of the Value Added Tax Act, in sub-section (2), in Amendment the Explanation, for the words “dues which are rupees one hundred or less” or secon ak the words “tax, which is rupees five hundred or less, per order or, as the case 3008. me may be, per period and the interest payable thereon” shall be substituted.
12. In section 59 of the Value Added Tax Act, in sub-section (1), in the Amendment proviso, for the words “Thane and Raigad District” the words “Thane, Palghar °f section 59 and Raigad Districts” shall be substituted. ene IX of
13. In section 61 of the Value Added Tax Act, after sub-section (1), Amendment before Explanation-I, the following proviso shall be inserted, namely :— oF Section Ol 0 an. 0. “Provided that, for the year 2017-18, the provisions of this sub- 9905. section shall be applicable to a dealer, whose registration is deemed to have been cancelled under sub-section (6A) of section 16, if the,—
(a) aggregate of his turnover of sales and the value of goods transferred to any other place of his business or of his agent or principal, situated outside the State, not by reason of sale, or
(6) turnover of purchases, exceeds rupees twenty five lakh.”.
14. In section 85 of the Value Added Tax Act, in sub-section (2),— Amendment
(1) in clause (i), for the word and figures “section 26.” the words oF Section 8 and figures “ section 26, or” shall be substituted; 2005.
(2) after clause (z), the following clause shall be added, namely :— “q) any order, published by the Commissioner, by virtue of the powers conferred on him by notification issued under section 26B.”.
CHAPTER IV AMENDMENT TO THE MAHARASHTRA GOODS AND SERVICES Tax Act, 2017. Mah. 15. In section 3 of the Maharashtra Goods and Services Tax Act, 2017, Amendment XLII of for clause (f), the following clauses shall be substituted, namely :— of section 3 of
17. —_ Mah. XLIII of “(f) Assistant Commissioners of State Tax, 2017. (f-1) State Tax Officers, and”. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.