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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 Tax Laws (Levy and Amendment) Act, 2010 (Mah. Act No. XII of 2010), 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. XII OF 2010 (First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 29th April 2010.)
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-first Year of the Republic of India as follows :—
CHAPTER I PRELIMINARY
1. (1) This Act may be called the Maharashtra Tax Laws (Levy Short title and Amendment) Act, 2010.
(2) (a) Sections 1 to 6 shall come into force on the date of publication of this Act in the Official Gazette.
(b) Save as otherwise provided in this Act, the remaining sections shall come into force with effect from the 1st May 2010.
ST STE— 3% ) commencement.
3 TERTE, TR ST SFATIOT MU 36, TR ], R0Lo/IWN 7, I R37
CHAPTER IT AMENDMENTS TO THE BomBay Motor VEricLEs Tax Acr, 1958.
A‘E“”“‘z;““; 2. In section 3 of the Bombay Motor Vehicles Tax Act, 1958 Bom.
‘of section P ofo Bom. Lxv (hereinafter, in this Chapter, referred to as “ the Motor Vehicles Tax L“;W of 1958. Act ™), after sub-section (ZE), the following sub-section shall be inserted, 1958.
namely :(— “ (1F) Subject to the provisions of this Act, there shall be levied and collected on all motor vehicles (including tricycles) plying for hire or reward, fitted with fare meters and used or kept for use in the State for the carriage of not more than six passengers, a one time tax for the life time of such vehicles,—
(i) if registered after the date of commencement of the Maharashtra Tax Laws (Levy and Amendment) Act, 2010 )}g*;h» (hereinafter, in this sub-section, referred to as “ the said date "), 201({ d at the rates specified in Part I of the Second Schedule ;
(ii) if already registered before the said date and on which tax is already paid under sub-section (1), at the rates specified in Part II of the Second Schedule ;
(iii) if first registered in any other State and thereafter on i transfer thereof in the State of Maharashtra, a new registration N mark is assigned to the same after the said date, then having regard to the month of the first registration in the other State, at the rates specified in Part II of the Second Schedule. ”.
Amendment 3, In section 4 of the Motor Vehicles Tax Act, in sub-section (2),— of section 4 of Bom. (a) for the brackets, figures, letters and word “ (IC), (ID) or LXV of (7E) ” the brackets, figures, letters and word “ (ZC), (1D), (1E) or (1F) ” shall be substituted ;
(b) in clauses (), {b) and (¢), for the brackets, figures, letters and word “ (2C), (ID) and (1E) ” the brackets, figures, letters and word “(1C), (ID), (1E) and (IF) ” shall be substituted.
Amendment 4, n section 9 of the Motor Vehicles Tax Act,— of section 9 of Bom. (a) in sub-section (6), for the brackets, figures, letters and word ”{1‘;5‘;: “(1C), (I1D) or (1E) ” the brackets, figures, letters and word “ (1C), (1D), (IE) or (1F) ” shall be substituted ;
(b) in sub-section (64), for the brackets, figures, letters and word “(1C), (1D) or (1E) ” the brackets, figures, letters and word “ (10), (1D), (1E) or (IF) " shall be substituted ;
HERTE WA VAU SRR 6T 3175, TR *%, Roo /AT §, T 2837 (¢) in sub-section (7),—
(i) for the brackets, figures, letters and words “ (1C), (1D) or, as'the case may be, (1E) ” the brackets, figures, letters and words “(1C), (1D), (1E) or, as the case may be, (1F} ” shall he substituted ;
(i7) in clause (a), in sub-clause (i), for the brackets, figures, letters and words “ (1C), (ID) or, as the case may be; (1E) ” the brackets, figures, letters and words “ (IC), (ID), (1E) or, as the case may be, (IF) ” shall be substituted.
5. In section 16 of the Motor Vehicles Tax Act, in sub-section (1), in clasue (c), in sub-clause (iii), for the words, brackets, figures and letters “sub-section (1C) or, sub-section (I1D) or as the case may be, sub-section (1E) " the following shall be substituted, namely :— “ sub-section (IC), (1D), {1E) or, as the case may be, sub-section ar .
6. In the SECOND SCHEDULE appended to the Motor Vehicles Tax Act,—
(a) in the heading, for brackets, figures, letters and word “ (1C) and (IE) " the brackets, figures, letters and word “ (1C), (1E) and (1F) " shall be substituted ;
(b) in PART I, after entry 2, the following entry shall be added, namely :(— “3. Motor vehicles (including 11 times the annual tricycles) plying for hire rate of tax payable for or reward, fitted with the relevant class of fare meters and used the vehicles mentioned for carriage of not in sub-clause IV of more than six clause A under the passengers. FIRST SCHEDULE. ”;
{c) in PART II, after the words “ goods or materials ” the words “ or for carriage of not more than six passengers for hire or reward and fitted with fare meter ” shall be inserted ;
(d) in PART II1, after the words “ goods or materials ” the words “ or for carriage of not more than six passengers for hire or reward and fitted with fare meter ” shall be inserted.
T 3MS—9-3-37 Amendment of section 16 of Bom. LXV of 19568.
Amendment to SECOND
SCHEDULE of Bom. LXV of 1958.
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CHAPTER III AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TrADES, CALLINGS AND EmpLOYMENTS AcT, 1975.
Insertion of 7. ‘After section 7 of the Maharashtra State Tax on Professions, Mah.
section 7A in Trades, Callings and Employments Act, 1975, the following section f}” Mah. XY;.,gf shall be inserted, namely -— 1975.
Application of “7A. Subject to the provisions of this Act and the rules made provisions of thereunder in this behalf, the provisions related to audit under section 3?}‘:;3&:: 22 of the Maharashtra Value Added Tax Act, 2002 and the provisions Mah Value Added of the rules made thereunder, so far as they relate to the electronic ;’é 0‘;"
Tax Act, 2002 filing of returns and electronic payment of tax, or any amount payable - p:\:’isic:m under this Act, shall mutatis mutandis apply for the purposes of this rules made Act”.
thereunder.
CHAPTER IV AMENDMENTS TO THE MaHARASHTRA TAX ON LUXURIES AcT, 1987, Amendment 8, In section 3 of the Maharashtra Tax on Luxuries Act, 1987 Mah.
of section 3 (hereinafter, in this Chapter, referred to as * the Luxuries Tax Act ”), T of M:fh I;KEI;I in sub-section (2), for clauses (a) and (b), the following clauses shall be ‘;957 ’ substituted, namely :— “ (a) Where the charge for luxury Nil.
provided in a hotel is not exceeding rupees seven hundred and fifty per day, per residential accommodation.
(b) Where the charge for luxury 4 per centum provided in a hotel exceeds of such turnover rupees seven hundred of receipts.”.
and fifty but does not exceed rupees twelve hundred per day, per residential accommodation.
Insertion of 9, After section 12 of the Luxuries Tax Act, the following section section 12A i — in Mah XLI shall be inserted, namely :
of 1987, Application of % 12A. Subject to the provisions of this Act and the rules made _certain thereunder in this behalf, the provisions of the rules made under the provisions of 1 rovisions of the Maharashtra Value Added Tax Act, 2002, so far as Mah.
under they relate to the electronic filing of returns or electronic payment of ?;o;f Maharashtra tax or any amount payable under this Act, shall mutatis mutandis Value Added 3 » Tax Act, 2002 apply for the purposes of this Act. ”.
TR, IR TS STETEROT W TS, TR 2%, R0%0/3WE §, T 233
CHAPTER V AMENDMENTS To THE ManarasuTRA VALUE AppED Tax Act, 2002, Mah. 10. In section 18 of the Maharashtra Value Added Tax Act, 2002 X of (hereinafter, in this Chapter, referred to as “the Value Added Tax " Act”), in sub-section (1), after clause (f), the following clauses shall be added, namely :— “{(g) undertakes any change in the nature of buisness, or
(h) effects any changes in the Bank account,”.
11. In section 20 of the Value Added Tax Act, in sub-section (4), in clause (b), for the word “ after ” the word “ before ” shall be substituted.
12. In section 23 of the Value Added Tax Act, in sub-section (5), —
(a) in clause (a), for the portion beginning with the words “During the course ” and ending with the words “ to be evaded ” the following portion shall be substituted, namely :— “During the course of any proceedings under this Act, if the prescribed authority is satisfied that the tax has been evaded or sought to be evaded or the tax liability has not been disclosed correctly or excess set-off has been claimed by any dealer or person”;
() in clause (d), after the proviso, the following Explanation shall be added, namely :— “ Explanation.—For the purposes of this sub-section, “ prescribed authority ”, “the said authority ”, “such authority ” and “any authority ” shall mean the Commissioner or, as the case may be, the authorities appointed under section 10 and other officers or persons to whom the Commissioner has delegated his powers in this behalf.”.
13. In section 29 of the Value Added Tax Act,—
(a) in sub-section (6), for the words “ one hundred rupees ” the words “ one thousand rupees ” shall be substituted ;
(5) in sub-section (7), for the words “one thousand rupees ” the words “ five thousand rupees ” shall be substituted ;
{¢) in sub-section {11), for the words “five years " the words “eight years ” shall be substituted.
Amendment of section 18 of Mah.
IX of 2005.
Amendment, of section 20 of Mah.
IX of 2005.
Amendment of section 23 of Mah.
IX of 2005.
Amendment of section 29 of Mah.
IX of 2005, g TERTEZ TR AU FHER T 313, TR R, 0%0/37M R, T RRIR Amgndme_m 14. In section 42 of the Value Added Tax Act, after sub-section (3), :2 :fel?;; the following sub-section shall be inserted and shall be deemed to IX of 2005. have been inserted with effect from the 1st April 2010, namely :— “(34) The State Government may, by notification published in the Official Gazette,—
(a) provide a scheme of composition for the registered dealers who undertake the construction of flats, dwellings or buildings or premises and transfer them in pursuance of an agreement along with the land or interest underlying the land ;
(b) prescribe the rate of tax by way of composition, in lieu of the amount of tax payable on the transfer of goods (whether as goods or in some other form), in the execution of such works contracts by such registered dealer under this Act.”.
Amendment 15, In section 51 of the Value Added Tax Act, to sub-section (1), ;’f omia‘;:’ the following proviso shall be added, namely :— IX of 2005. “Provided that, the Commissioner may, subject to such conditions and restrictions as may be prescribed, reduce the refund and grant only part of the refund claimed in such application. ”.
Amendment 16, In section 61 of the Value Added Tax Act, in subof section .
61 of Mah. Section (1),— EX of 2005. (1) in clause (a), for the words “exceed or exceeds rupees forty lakh ” the words “ exceeds rupees sixty lakh ” shall be substituted ;
(2) after clause (), the following clause shall be inserted, namely :— “(c) if he holds an Entitlement Certificate in respect of any Package Scheme of incentives, granted under this Act or, as the case may be, under the Bombay Sales Tax Act, 1959, .
Amendment 17, In section 85 of the Value Added Tax Act, in sub-section (2),— of section 85 of Mah. IX (1) after clause (b-2), the following clauses shall be inserted, of 2005 pamely :— “{b-3) an order passed under sub-section (2) or (4) of section 30 regarding the interest payable by the dealer under any provision of this Act, or (b-4) an intimation issued under sub-section (7) of section 63, or”;
(2) after clause (d), the following clause shall be inserted, namely :— “(d-1) the order passed under sub-sections () and (2) of section 35, or”.
Bom.
LIof
1959.
‘Bom.
XIX of 1960 I, TR YIS0 SR Wi 473, T 32, R000/47ME 3, 6 0R3IR o
18. In section 86 of the Value Added Tax Act, in sub-section (2), in 2.“;::30“’:";5 clause (b), for the words “as well as the name and address of the of Mah. IX purchasing dealer ” the words “ as well as the name, address and the of 2005, registration certificate number of the purchasing dealer” shall be substituted.
19. In SCHEDULE A appended to the Value Added Tax Act,— :mendment
(1) in entry 4, in sub-entry (c), after the word “ pulses,” the A of Mah. IX words “sarki pend,” shall be inserted ; of 2005.
(2) the existing entry 55 shall be re-numbered as sub-entry (a) thereof ; and after sub-entry (@) as so re-numbered, the following sub-entries shall be added, namely :— “(b) Camphor Nil %
(c) Dhoop including Loban Nil %7;
(3) after entry 56, the following entries shall be added, namely :— “57 Katha (catechu) Nil % 58 Handmade Laundry Soap manufactured Nil % .
by units certified by the Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960, but excluding detergent.
20. In SCHEDULE B appended to the Value Added Tax Act, in Amendment to SCHEDULE entry 4, in column (2), for the words “ Imitation Jwellery ” the words B of Mah. IX “Hairpins, Imitation Jwellery” shall be substituted. of 2005.
— Amendment 21. In SCHEDULE C appended to the Value Added Tax Act, P en C of Mah. IX
(1) in the heading, after the figure and sign “4%” the word, 05 figure and sign “or 5% ” shall be added;
(2) in entry 30, in column (2), for the words “oil cakes” the words “oil cakes excluding sarki pend” shall be substituted ;
¢ TRV JOR TATS SRR W 318, TS 2%, RoRo/ATE §, Tk £33
(3) in entry 44, in column (2), the words and brackets “ katha (catechu),” shall be deleted ;
(4) entry 51 shall be deleted ;
(5) after entry 114, the following entry shall be added, namely :— “115 Vehicles operated on Battery or 5%, Solar power.
ON BEHALF OF GOVERNMENT PRINTING STATIONERY AND PUBLICATION, PRINTED AND PURLISHED BY SHRI PARSHURAM JAGANNATH GOSAVL PRINTED AT GOVERNMENT PRESS, 21-A, NETAT SURHASH 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 00 EDITOR ~ SHRE PARSHURAM JAGANNATH GOSAVI