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In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Value Added Tax (Amendment) Ordinance, 2013 (Mah. Ord. V of 2013), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra, H. B. PATEL, Secretary to Government, Law and Judiciary Department.
[ Translation in English of the Maharashtra Value Added Tax (Amendment) Ordinance, 2013 (Mah. Ord. V of 2013), published under the authority of the Governor ].
FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 2nd March 2013.
MAHARASHTRA ORDINANCE No V OF 2013.
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 Added Tax Act, 2002, for X of the purposes hereinafter appearing ;
2005.
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 (Amendment) Ordinance, 2013. commencement.
(§9) AT -0 Amendment of section 23 of Mah. IX of
2005.
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(2) It shall come into force at once.
2. In section 23 of the Maharashtra Value Added Tax Act, 2002,— Mah. IX . f
(a) in sub-section (2), after the second proviso, the following proviso 3005_ shall be added, namely :— “Provided also that, in respect of the period commencing on or after the 1st April 2008 and ending on or before the 31st March 2009, an order of assessment under this sub-section may be made on or before the 30th June 2013.” ;
(b) in sub-section (34), the following proviso shall be added, namely :(— “Provided that, in respect of the period commencing on or after the 1st April 2005 and ending on or before the 31st March 2006, an order of assessment under the respective provisions may be made on or before the 30th June 2013.”.
TERTE WA {0, SFARUT WOT 3703, AT R, R0%3/WIETH %, Wk 2336 STATEMENT In pursuit to the policy of the e-governance of the Government, the Sales Tax Department has introduced e-governance. Under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) the dealers have uploaded information of their business transactions online. On analising the huge data, the Sales Tax Department has noticed that substantial revenue is at risk in the period of 2005-06 and 2008-09. The period of limitation for assessments provided under sub-sections (2) and (3A4) of section 23 of the said Act is expiring on the 31st March 2013. In order to quantify and to avoid loss to the State exchequer it has become imperative to extend the said period of limitation for assessments for the period of 2005-06 and 2008-09 upto the 30th June 2013 by amending the said sub-sections (2) and (3A), suitably.
2. As both Houses of the State Legislature are not in session and the Governor of Maharashtra is satisfied that 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, K. SANKARANARAYANAN, Dated the 1st March 2013. Governor of Maharashtra, By order and in the name of the Governor of Maharashtra, SUDHIR SHRIVASTAVA, Principal Secretary to Government.
STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD. MUMBAI 400 001, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI