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% 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, NETAJT SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL RNI No. MAHENG /2009/35528 Reg.No. MH/MR/South-344/2011-13 HAHTYRUT HET ATS ad u, F ] IERAT, TR RR, 0%/ W, T 2’3 [ges 2, fbma : ¥ 2¢.00 STHTEROT HHIE R0 wiftrpa AT e faurwes™ sfufas @ TeaurerEt wefia et SRy a et fatram st fareft & = ferermng Seet fadass (Uh SE).
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) Act, 2013 (Mah. Act No. IV 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.
MAHARASHTRA ACT No. IV OF 2013.
(First published, after having received the assent of the Governor in the “Maharashira Government Gazette ”, on the 12th April 2013.)
An Act further to amend the Maharashtra Value Added Tax Act, 2002.
WHEREAS both Houses of the State Legislature were not in session ;
AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take Mah. immediate action further to amend the Maharashtra Value Added Tax Act, };éo‘:f 2002, for the purposes hereinafter appearing ; and, therefore, promulgated Mah er;’ the Maharashtra Value Added Tax (Amendment) Ordinance, 2013, on the V of 2nd March 2013 ;
2018 AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature ; it is hereby enacted in the Sixty-fourth Year of the Republic of India as follows :—
1. (1) This Act may be called the Maharashtra Value Added Tax Short title and (Amendment) Act, 2013. commencement.
®) AT 38— R0- WERT YA ITATS, SR AW 78, THE €3, 083/ IR, Wb 833
(2) It shall be deemed to have come into force on the 2nd March 2013.
Amendment of 2. In section 23 of the Maharashtra Value Added Tax Act, 2002 Mah. IX section 23 of . « e — . Mah, IX of (hereinafter referred to as “the principal Act”), (2)0()5.
£005, (@) in sub-section (2), after the second proviso, the following proviso 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 (3A), 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.”.
Repeal of 3. (I) The Maharashtra Value Added Tax (Amendment) Ordinance, Mah.
Mabh. Ord. V s Ord. V of 2013 and 2013, is hereby repealed. ofr2013.
saving. (2) Notwithstanding such repeal, anything done or any action taken ON BEHAI AT GOY STATIONE (including any notification or order issued) under the corresponding provisions of the principal Act, as amended by the said Ordinance, shall be deemed to have been done, taken or, as the case may be, issued under the corresponding provisions of the principal Act, as amended by this Act.
STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED 1 SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, 1 SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI OF GOVERNMENT PRINTING NT RAL PRESS, 21-s { AND PUBLICATION, 21-A,