TN, T 3%, R0%%/dvmE Wfifiamwwfifiw(éfim)‘ In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011 (Mah. Act. No. XV of 2011), is hereby published under the authority of the Governor., By order and in the name of the Governor of Maharashtra, i H. B. PATEL, Secretary to Government, Law and Judiciary Department.
MAHARASHTRA ACT No. XV OF 2011.
(First published, after having received the assent of the Governor in the “ Maharashtra Government Gazette 7, on the 21st April 2011.) 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 cnacted in the Sixty-second Year. of the Republic of India as follows :— CHAPTERT PreLovivary
1. (1) This Act may be called the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011,
(2) (@) Section 1 shall come into force on the date of the publication of this Act in the Official Gazette.
(b3 Section 19 (7) shall come into force with effect from the date on which the Finance Act, 2011 comes into force.
(¢) Save as otherwise pravided in this Act, the remaining sections shall come into force on such date as the State Government may, by notification in the Official Gazelte, appoint and different dates may be appointed for different provisions, ® HIT #1340 3 WERTE I TS0 FEERYT WET 16, W R, 0%/ 2, WF (/33 Amendment o;
SCHEDULE I of Bom.
1.X of 1958 CHAPTERII AMENDMENTS T0 THE BomBay Stavp Act, 1958
2. In SCHEDULE I appended to the Bombay Stamp Act, 1958,
(a)in article 5,—
(i) in clause (@), in column 2, for the words and figures "One rupee for every rupees 10,000 or part thereof.” the figures and words “0.005 per cent. of the amount of a bill of exchange." shall be substituted;
(ii) in clause (b), in column 2; for the words and figures “Fifty paise for every rupees 1,00,000 or part thereof ” the figures and words “ 0.005 per cent.” shall be substituted;
(iii) in clause (¢),— (A) in sub-clause (i), in column 2, for the words and figures “One rupee for every rupees 10,000 or part thereof ” the figures and words “0.005 per cent.” shall be substituted;
(B) in sub-clause (ii), in column 2, for the words and figures “One rupee for every rupees 10,000 or part thereof ” the figures and words “ 0.005 per cent.” shall be substituted;
(iv) in clause (d), in column 2, for the words and figuréd “ One rupee for every rupees 10,000 or part thereof ” the figures and words “ 0.005 per cent.” shall be substituted;
(v) in clause (e), in column 2, for the words and figures “One rupee for every rupees 10,000 or part thereof ” the figures and words “0.005 per cent.” shall be substituted;
(vi) in clause (f), in column 2, for the words and figures “One rupce for every rupees 10,000 or part thercof ” the figures and words “ 0.005 per cent.” shall be substituted;
(vii) in clause (g), in column 2, for the words and figures “One rupee for every rupees 10,000 or part thereof ” the figures and words “ 0.005 per cent.” shall be substituted;
(viii) in clause (g-d),— (A) in sub-clause (i),
(1) in entry (A), in column 2, for the words “ Two thousand rupees.” the words and figures “The same duty as is payable under Article 60.” shall be substituted;
(2) for entry (B), the following entry shall be substituted, namely : ;
_“(B) for the purpose of residential use,
(1) having arca upto Two hundred rupees.
27.88 square metres (300 square feet) ;
(2) having area more The same duty as is than 27.88 square metres payable under Article (300 square feet). 60.7;
Bom.
LX of 1958, WERTE JIHA II0A @R W7 318, UHET R, R08/30MT ¢, d 9733 (B) in sub-clause (ii),—
(1) in entry (A), in column 2, for the words “One thousand rupees.” the words and figures “The same duty as is payable under Article 60.” shall be substituted ;
(2) for entry (B), the following entry shall be substituted, namely :-— “(B) for the purposc of residential use,—
(1) having area upto 27.88 One hundred rupees.
square metres (300 square feet);
(2) having area more than The same duty as is
27.88 squarc metres (300 payable under Article square feet). 60.7;
(C) in sub-clause (iii),
(1) in entry (A), in column 2, for the words “Four hundred rupees.” the words and figures “The same duty as is payable under Article 60.” shall be substituted;
(2) for entry (B), the following entry shall be substituted, namely :-- “(B) for the purpose of residential use,— (I) having area upto 27.88 Fifty rupecs.
square metres (300 square 3 feet);
(2) having aréa more than The same duty as is
27.88 square metres (300 payable under Article square feet). 60.7;
(b) in article 43,— (#) in clause (a), in column 2, for the words and figures "One ‘rupee for every rupees 10,000 or part thereof,” the figures and words "0.005 per cent." shall be substituted;
(i) in clause (b), in column 2, for the words and figures "One rupee for every rupees 10,000 or part thercof,” the figures and words "0.005 per cent." shall be substituted; 52
(iii) in clause (c), in column 2, for the words and figures "One rupee for every rupees 10,000 or part thereof,” the figures and words "0.005 per cent.” shall be substituted;
(iv) in clause (d), in column 2, for the words and figures "One rupee for every rupees 10,000 or part thercof " the figures and words "0.005 per cen hall be substituted;
(v) in clause (e), in column 2, for the words and figures "One rupee for every rupees 10,000 or part thereof " the figures and words "0.005 per cent.” shall be substituted;
% FERTE. JIEA G0 FHARU W 3G, TR ), 08e/dWE R, WE 9333 (v2) in clause (f), in column 2, for the words and figures "One rupee for every rupees 10,000 or part thereof " the figures and words "0.005 per cent.” shall be substituted ;
(vii) in clause (g), in column 2, for the words and figures “Fifty paise for every rupees 1,00,000 or part thereof ” the figures and words “0.005 per cent.” shall be substituted; » (¢) in article 51A,—
(i) in clause (@), in column 2, for the words “Fifty rupees for every rupees one crore or part thercof ” the figures and words “0.005 per cent.” shall be substituted;
(ii) in clause (b),— (A) in sub-clause (i), in column 2, for the words and figures “One rupee for every rupees 10,000 or part thercof.” the figures and words “0.005 per cent. of the value of the security.” shall be substituted;
(B) in sub-clause (ii), in column 2, for the words and figures “I'wenty paise for every rupees 10,000 or part thercof.” the figures and words "0.005 per cent. of the value of the sceurity.” shall be substituted;
(ii1) in clause (¢), in column 2, for the words and figures “Twenti paise for every rupees 10,000 or part thercof.” the figures and words “0.005 per cent. of the value of the futures and options trading.” shall be substituted;
(iv) in clause (d), in column 2, for the words and figures “One rupee for every rupees 1,00,000 or part thereof.” the figures and words “0.005 per cent. of the value of the forward contract.” shall be substituted.
CHAPTER III AMENDMENTS TO THk: MAHARASHTRA PURCHASE TAX ON SuGARCANE Act, 1962 Amendment 3. In section 2 of the Maharashtra Purchase Tax on Sugarcane "(’;(5;,1“:}:’“0% Act, 1962 (hereinafier, in this Chapter, referred to as “the Purchase of 1962. Tax on Sugarcane Act”), after clause (h), the following clausc shall be added, namely:— “(i) "year" means the year starting from the 1% day of October and ending on the 30 day of September next following .”.
4. After section 3 of the Purchase Tax on Sugarcane Act, the ¢ following section shall be inserted, namely:
“3A. Subject to the provisions of this Act and the rules made , ¢ thereunder, the provisions of the Maharashtra Value Added Tax Act, Maharashira 2002 and the rules made thereunder, so far as they relate to the V"]“Fra/,\(dmi clectronic filing of returns and electronic payment of tax, or any 2002 and amount payable under this Act, shall mutatis mutandis apply for the '_]:“‘{L:unmda(“r‘ purposes of this Act.”.
Mah.
IX of
1962.
Mah.
IX of 2005, WERTY, WA (AT FEERU WA HG, UHA R, 0%/A9rE ¢, W o133 s
5. In section 5 of the Purchase Tax on Sugarcane Act, in subsection (4), for the word "June" the word "September” shall be substituted.
6. In section 6 of the Purchase Tax on Sugarcanc Act,— - (1) in sub-section (2), for the words “full amount of tax leviable” the words "the amount payable as prescribed” shall be substituted;
(2) for sub-scction (4), the following sub-section shall be substituted, namely:— £ “(1) Where a return is submitted to the Commissioner without making the payment of the amount of tax as prescribed under section 3, the amount or the remaining unpaid amount, shall be paid by the occupier into a Government Treasury or the Reserve Bank of India on or before the date specified in the notice served by the Commissioner for this purpose, being a date not later than ten days from the date of service of the notice.”.
7. After section 6 of the Purchase Tax on Sugarcane Act, the following section shall be inserted, namely :— “6A. (1) Notwithstanding anything contained in this Act or the rules made and notifications issued thercunder, the assessment of tax and payment of tax in respect of the transitional accounting year shall be made in such manner as may be prescribed.
Explanation.—For the purpose of this sub-section, the period beginning on the 1st day of April 2010 and ending on the 30th day of September 2011 shall be deemed to be the "transitional accounting year” for levy and collection of tax.
(2) If any difficulty arises in giving effect to the provisions of this section, during the period of three years from the date of Mah. commencement of the Maharashtra Tax Laws (Levy, Amendment )é?)’l‘l’f and Validation) Act, 2011, the State Government may, as occasion arises, by an order published in the Official Gazette, do anything not inconsistent with the provisions of this Act, which appears to it to be necessary or expedient for the purpose of removing the difficulty.
(3) Every order made under this section shall be laid, as soon as may be, after it is made, before cach House of the State Legislature.”.
8. In section 7 of the Purchase Tax on Sugarcane Act, in subsection (4), the Explanation shall be deleted.
9. In section 7B of the Purchase Tax on Sugarcane Act,—
(1) for sub-section (1), the following sub-section shall be substituted, namely:— “(1) If an occupier fails to submit the return as required by subsection (1) of section 6 or to pay the amount payable as prescribed as required by sub-section (2) of that section, he shall, in addition to T HB o3 - T Amendment of section 5 of Mah. IX of 1962, Amendment of section 6 of Mah. IX of 1962.
Insertion of section 6A in Mah.IX of
1962.
Spocial isions for transitional accounting year.
of Mah. IX of 1962 Amendment of section 7B of Mah.
1X of 1962 5 WERTY TG TOF HEERUT WO 306, T 27, 0%/AVMRE R, W 2j33 Insertion of section 7E in Mah. IX of 1962.
Refund of excess payment of tax.
Amendment of section 16 of Mah. IX the tax and the penalty, if any, pay simple interest on the amount due at the rate of one and a quarter per cent. for each month from the date immediately following the last day as prescribed till the date the ocoupier continues to make default in the payment of the amount due.
Explanation.—For the purposes of this sub-section, where an occupier fails to submit the return in due time, the amount of tax assessed under section 7 shall be deemed to be the amount of tax duc from the occupier under sub-section (2) of section 6.7
(2) in sub-section (2), the words, brackets and figure “sub-section
(1) of ” shall be deleted.
10. After section 7D of the Purchase Tax on Sugarcane Act, the following section shall be inserted, namely :— “7E. If any amount of tax becomes refundable to an occupier of the factory or the unit as per the return for thc month of September then, the said amount shall be refunded to the said occupier within six months, from the due date prescribed for filipg . the return for the month of September or, as the case may be, the date on which the return for the month of September is filed, whichever is later.”,
CHAPTER IV AMENDMENTS TO THE MAHARASITRA VALUE ApDED TAX Act, 2002
11. In section 16 of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, reierred to as “the Value Added Tax of 2005. Act”),—
(a) in sub-section (2), for the proviso, the following proviso shall be substituted, namely :— “Provided that, if the application is made on or after the commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011, by a person who voluntarily desires to get registered, the application shall not be entertained, unless the applicant has deposited an amount of rupees 25,000 in the Government Treasury by way of sccurity deposit and the amount so deposited shall not be adjusted against the tax payable as per any return or towards any other liability under this Act.”
(b) after sub-scction (2), the following sub-scction shall be inserted, namely :— “(2A) The sccurity deposit deposited under the proviso to sub-section (2) shall be refundable on such conditions, restrictions and within such time as may be prescribed. The sccurity deposit shall be forfeited, if there is no compliance of such conditions, restrictions and time limit,”.
Mah.
IX of
2005.
Mah.
of XV
2011.
HERTE VEA IAAUH FETURVT WOT 316, UM R, R0/8/d9mM@ R, & (R3IF e
12. In section 20 of Value Added Tax Act, in sub-section (4),—
(1) the words “or, as the case may be, a revised return” shall be deleted;
(2) in clause (a),— (@) for the word “nine” the word “ten” shall be substituted;
(b) the words "or, as the case may be, the revised return ” shall be deleted ;
(3) after clause (¢), the following proviso shall be added, namely :
"Provided that, any such person or dealer may furnish not more than one revised return under each of the aforesaid clauses and such revised return may include revision of return or revised return filed earlier.”.
13. In scction 26 of the Value Added Tax Act, in sub-section (%), clause (¢) shall be deleted. :
14. In section 41 of the Value Added Tax Act, after sub-section (1), the following sub-section shall be added, namely :-— “(5) Subject to such conditions and restrictions as it may impose, the State Government may, by notification in the Official Gazette, provide for execmption from the payment of full or part of the taxes payable on any class or classes of sales of liquor by any class or classes of dealers.”.
15. In section 50 of the Value Added Tax Act, in sub-section (1), for the words “tax, penalty, interest” the words and figures “tax, penalty, interest, security deposit deposited under section 16” shall be substituted.
16. 1In section 51 of the Value Added Tax Act,—
(1) in sub-section (2),—
(a) in clause (a), for the words “within one month of the receipt of the application” the words “on receipt of the application” shall-be substituted ; :
(b) clause (b) shall be deleted;
(2) in sub-section (3),—
(a) in clause (@), (¢) sub-clause (iv) shall be deleted;
(ii) after sub-clause (v), after the words "fresh return or revised return.” the following Explanation shall be added, namely :— “Explanation.—For the purposes of sub-clause (i), the expression "exporter” shall mean a registered dealer whose turnover of exports during such period as may be prescribed, is not less than such percentage of the total turnover of his sales as may be prescribed in this behalf.”;
WO A o--3F Amendment of section 20 of Mah. IX of 2005.
Amendment of section 26 of Mah. IX of 2005, Amendment of scction 41 of Mah. IX of 2005.
Amendment of section 50 of Mah. IX of 2005 Amendment of scction 51 of Mah. IX of
2005.
[4 OIS, YT AT SART WIT A0S, T R, R0%e/dvRE 2, W 8333 Amendment of section 61 of Mah. IX of 2005.
() for clause (b);, the following clause shall be substituted, namely :— “(b) The Commissioner, on receipt of the said application, may require the dealer to furnish such bank guarantee for such amounts from such banks, for such periods and to such authorities as may be preseribed.”:
(3) for sub-scction (4), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the st April 2011, namely:— “(4) Save as otherwise provided in this section, the Commissioner shall grant the refund under this section within cighteen months from the end of the month containing the date of the receipt of the application for refund 2
Provided that, where a dealer has filed an application for refund under this section on or before the 31st March 2011, then, notwithstanding anything contained in sub-section (1) as it existed prior to the date of commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011, the Commissioner shall, .
tA (@) in respect of the periods ending or or before the 81st March 2010, grant the refund to such dealer on or before the 30th Scptember 2011, and
(b) in respect of the periods beginning with the 1st April 2010 and ending on the 31st March 2011, grant the refund to such dealer on or before the 30th June 2012.7;
(4) in sub-section (7), for the words “three years” the words “eighteen months” shall be substituted.
17.. In section 61 of the Value Added Tax Act,—
(1) in sub-section (1),— (@) for the words "report of such audit" the words "complete report of such audit" shall be substituted H
(b) the existing Explanation shall be re-numbered as Explanation [ thereof'; and after the Explanation-I as so re-numbered, the following Explanation shall be added, namely ;- “Explanation-II.- For the purposes of this section, an audit report shall be deemed to be the "complete audit report” only if all the items, cert; cations, tables, schedules and annexurc are filled appropriately and are arithmetically sclf-consistent.”;
(2) after sub-section (2), the following sub-section shall be inserted, namely:- “(24) Where a dealer liable to file audit report under this section has knowingly furnished the audit report which is not complete, then the Commissioner may, after giving a reasonable opportunity Mah of XV 2011 HERTZ W6 TW0A SEEROT W 306, THer R, R0%8/dwmE 2, v o33 ] of being heard, impose on him, in addition to any tax payable or any other penalty leviable under this section or any other section, a sum by way of penalty equal to one tenth per cent., of the total Jsales.”.
18. In section 74 of the Value Added Tax Act, after sub-section (1), Amendment i . < f s 4 the following sub-section shall be inserted, namely :— of ifif,i“",’{ of 2005, “(1A)(i) Whoever knowingly with the intention to defraud revenue, issues or produces a false tax invoice and thereby makes a false claim in respect of the set-off or the refund, or claims any other deduction that results into reduced tax liability or enhances the amount of refund, or
(ii) abets any of the aforesaid offences, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than one year but which may extend to two vears and with fine.”.
19. In SCHEDULE A appended to the Value Added Tax Act,
(1) in entry 45, in column (2), for the words, brackets and figures “the Additional Duti 1957” the words, brackets and figures “ the Additional Dutics of Excise (Goods of Special Importance) Act, 1957 as it stood prior to the date on which the Finance Act, 2011 comes into force” shall be substituted;
% o AR 1o Mah. IX of Excise (Goods of Special Importance) Act, of5005
(2) in entry 55, in column (2), in clause (¢), for the words “Dhoop including Loban” the words “Dhoop including Loban and Ral” shall be substituted ;
(3) after entry 56, the following entry shall be inserted, namely :— “56A. Pre-fabricated domestic biogas units Nil”.
20. In SCHEDULE C appended to the Value Added Tax Act,-
(1) in entry 4, in sub-entry (@), in column (3), for the figure and 2 :’P?‘l"l“d to sign “4%” the figure and sign “5%” shall be substituted; {fl'(“zo()a
(2) in entry 8, in column (3), for the figure and sign “4%” the 5% shall be substituted; figure and sign “
(3) in entry 22, in column (3), for the figure and sign “4%” the figure and sign “5%” shall be substituted;
, in column (3), for the figure and sign “4%” the %" shall be substituted;
(4) in entry figure and sign
(5) in entry 27, in column (3), for the figure and sign “4%” the figure and sign “5%” shall be substituted;
20 WERTE WIEA TOOA SEERU U HS, UNEr 7, I0%/ANNE R, W 8333
(6) in entry 45, in column (3), for the figure and sign “4%” the figure and sign “5%” shall be substituted;
«(7) in entry 55, in column (3), for the figure and sign “4%” the figure and sign “5%” shall be substituted;
(8) in entry 57, in column (3), for the figv{urc and sign “4%” the figure and sign “5%” shall be substituted;
(9) in entry 68, in column (3), for the figure and sign “4%” the figure and sign “5%” shall be substituted;
(10) in entry 94, in column (2), after sub-entry (b), the following sub-entry shall be added, namely:— “(¢) Vada Pav 5%”;
(11) in entry 101, in sub-entry (a), in column (3), for the figure shall be substituted; and sign “4%” the figurc and sign "5%
(12) after entry 108, the following entry shall be insurtcd\.
namely:—- “108A. Dry fruits excluding cashew 5%.7.
kernels and cashew nuts and those to which entry 59 of SCHEDULE A applies.
Amc“dm“‘;} 21. In SCHEDULE D appended to the Value Added Tax Act,— slg‘é‘;{figulé (I) in entry 1, in column (3), for the figures and sign “25%” the of 2005. figures and sign “50%” shall be substituted;
(2) in entry 2, in column (3), for the figures and sign “25%” the figures and sign “50%” shall be substituted;
(3) In entry 3, in column (3), for the figures and sign “25%” the figures and sign “50%” shall be substituted;
(1) after entry 12, the following entry shall be added, namely:
“13. Acrated and Carbonated non- 20%.".
alcoholic beverage whether or not containing sugar or other sweetening matter or flavour or any other additives.
HERTE TG (0 HEERV WO 306, Ul 3R, 0R/ANM@ R, W (R3IF 2 CHAPTERV VALIDATION AND SAVING
22. (1) Notwithstanding anything contained in any judgment, decree Validation or order of any Court or Tribunal to the contrary, any assessment, and saving.
review, levy, collection, refund or interest on refund of tax in respect of sales or purchases cffected by any dealer or person, or any action taken or thing donc in relation,to such assessment, review, levy, collection, refund or interest on refund under the provisions of the Mah. Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, g%(ofr referred to as “the Value Added Tax Act"), during the period commencing on the 1st April 2005 and ending on the date immediately preceding Man, the date of the commencement of the Maharashtra Tax Laws (Levy, é(‘;l‘l’{ Amendment and Validation) Act, 2011 (hereinafter, in this Chapter, referred to as "the Amendment Act"), shall be deemed to be valid and effective as if such assessment, review, levy, collection, refund or interest on refund, or action or thing had been duly made, taken or done under the Value Added Tax Act, as amended by the Amendment Act, and accordingly,
(a) 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 connection with the assessment, review, levy, collection or refund 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; X
(b) no suit, appeal, application or other proceedings shall lic or be maintained or continued in any Court or before any Tribunal, officer or other authority, for the refund of any tax so paid; and (¢) no Court, Tribunal, officer or other authority shall enforce any decree 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 Amendment Act, any review, levy, collection or refund of tax referred to in sub-section (1), sment, 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 Amendment Act. .
2R WERTZ ¥OEA U FHURUT WIT 16, UHIET 37, RoRR/AME 2, & R333
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, 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 Amendment Act; if such act or omission was not an offence under the Value Added Tax Act but for the amendments made by the Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty greater than that which could have been imposed on him under the law in force immediately before the commencement of the Amendment Act.
¥ 3, 3% 2e()] THAN, T ¢, R0%%/AAE ¢, T 2RIT 9 = féwe : w7 RR.00 FATURT FHIF b Putcngseancl HENTZ WA "Rt Sfufami=d aar Fetet (YR UE, TEH-3, AT TE- g ufag detet fraw @ e arafaie) faw @ s famr favmr e, Heg Yoo oI, fadAlm e uler Retr Elbsern wERTE WY favas wad (w sefat, garon @ fdademon sfufam, 08k, FHIH o, kY . &I WHE-L— WERTE WX fAweE wER (@ wwfaot, guren o fodfimEon) sfufem, 0% (R0 =1 FéL W) = HEH L Sewed (}) T G (M) Il W Heledr s SR e, TR YIEA AER, S sfgad #a oM #, Swisd srfeframrdier wem 3 @ 24, :_ER) () T (%), R, ¢, RQR) T () @ O R0 F R ¥ FEAiE 1 A 03} URgH iHeA FedieA.
FERTSTE IoAUTel dieAT SRIMER o e, @t % wiea, T 39 wheer.
HRT FR-T—4 4% ® R HERTE YTEA TG SFETARYT WIT IR, TRIE ¢, R0/¢/ATME ¢, T 8R33 FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 28th April 2011.
NOTIFICATION MAaHARASHTRA Tax Laws (LEVY, AMENDMENT AND VALIDATION) AcT, 2011.
No. VAT. 1511/ C.R .68/ Taxation-1.— In exercise of the powers conferred by clause (c) of sub-section (2) of section 1 of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011 (Mah. XV of 2011), the Government of Maharashtra hereby appoints the 1st May 2011 to be the date on which the provisions of sections 3 to 15, 16(1), (2) and (4), 17, 18, 19(2) and (3) and sections 20 and 21 of the said Act shall come into force.
By order and in the name of the Governor of Maharashtra,
0. C. BHANGDIYA, Deputy Secretary to Government.
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.