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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, Amendment and Validation) Act, 2009 (Mah. Act No. XVII of 2009), 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. XVII OF 2009.
(First published, after having received the assent of the Governor, in the “Maharashtra Government Gazette”, on the 27th June 2009).
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 Sixtieth Year of the Republic of India as follows :— ® T HE—¥]-% 3 T VR T SR WIT A, A 20, R00%/AMWE &, W 13T
CHAPTER [ PRELIMINARY Shorttitle 1, (7) This Act may be called the Maharashtra Tax Laws commencement, (LL€Vy, Amendment and Validation) Act, 2009.
e T S 1
(2) (@) Sections”1 to 4 shall comie into force on such date as the State Government may, by notificatjon in the Official Gazette, Ith_!t. NTEe TUSTISTIEY
(b) Save as otherwise provided in this Act, the remaining " sections shall come into force with effect from the Ist July
2009. >
CHAPTER 1II AMENDMENTS 'lfp Tns BowmBAY STAMP ACT, 1958.
A"""dm:; 2. In SCHEDULE I appended to the Bombay Stamp Act, Bom
SCHEDULE 1 1958,— of of Bom. LX loss.
of 1958, (a) in article 5, in clause (h), for sub-clause (A), the following sub-clause shall be substituted, namely :— “(A) If relating to,— ‘
(i) any advertisement on mass media, made for promotion of any product; or programme or event with an intention to make profits or business out of it,—
(a) if the amount agreed does Two rupees and fifty not exceed rupees ten lakhs; paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
(b) in any other case : Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
WERTE WA {0 SNl WO HS, T 20, 00%/3M€E §, FiE RIR
(ii) conferring exclusive rights of telecasting, broadcasting or exhibition of an event or a film,—
(a) if the amount agreed does Two rupees and fifty not exceed rupees ten lakhs; paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
(b) in any other case Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
(iii) specific performance by any person or a group of persons where the value of contract exceed rupees 1,00,000,—
(a) if the amount agreed does Two rupees and fifty not exceed rupees ten lakhs; paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of ripees 100.
(b) in any other case Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
(iv) creation of any obligation, right or interest and having monetary value, but not covered under any other article,— WERTZ WG AU SR W 36, T 9, 009/ & W ]I
(a) if the amount agreed doés One rupee for every not exceed rupees ten lakhs; rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of -rupees 100.
(b) in any other case Two rupees for every ; rupees 1,000 or part thereof on the amount agreed in the contract.
14of (v) assignment of copyright i under the Copyright Act, 1957,—
(a) if the amount agreed does Two rupees and fifty not exceed rupees ten lakhs; paise for every rupees 1,000 or part thereof on the amount agreed in the contract subject to minimum of rupees 100.
(b) in any other case Five rupees for every rupees 1,000 or part thereof on the amount agreed in the contract.
(vi) project under Built, Operate and Transfer (BOT) system, whether with or without toll or fee collection rights,—
(a) if the amount agreed does One rupee for every not exceed rupees five lakhs; rupees 1,000 or: part thereof on the amount agreed in the contract subject to minimum of rupees 100.
(b) in any other case Two rupees for every rupees 1,000 or part thereof ‘on the amount agreed in the contract.”;
(b) in article 6,—
(i) for clauses (/) and (2), the following clauses shall be substituted, namely :— TENTE A TS FRGROT WET A6, T 9, 00%/IWT &, WH 23R “(1)The deposit of the title deeds or instrument constituting or being evidence of the title to any property whatever (other than a marketable security), where such deposit has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt,—
(a) if the amount secured by One rupee for every such deed does not exceed one thousand or part rupees five lakhs; thereof for the amount secured by such deed subject to the minimum of one hundred rupees.
(b) in any other case Two rupees for every : rupees 1,000 or part thereof for the amount secured by such deed.
(2) The pawn, pledge or hypothecation of movable property, where such pawn, pledge or hypothecation has been made by way of security for their repayment of money advanced or to be advanced by way of loan or an existing or future debt,—
(a) if the amount secured by One rupee for every such deed does not exceed one thousand or part rupees five lakhs; thereof for the amount secured by such deed subject to the minimum of one hundred rupees.
(b) in any other case Two rupees for every rupees 1,000 or part thereof for the amount secured by such deed.”;
(ii) the existing Explanation Il shall be deleted.
T SE—¥3-3 g & ENTY WITEA T ST M S7E, 9 K6, R0%/AWT &, W R
CHAPTER 111 AMENDMENTS To THE BomBAY MoTOR VEHICLES Tax Acr, 1958.
A"'f=“fl'"°"' 3. In the THIRD SCHEDULE to the Bombay Motor Bom.
5‘;@”,_5 Vehicles Tax Act, 1958, in Part I, in column (2), for the figure, 'D';(V to Bom. sign and words “7% of the cost of vehicle”, the following 1958 Ul(;lsgf figures and words shall be substituted, namely :— “(a) 7 per cent. of the cost of vehicle, if the cost of the vehicle is upto Rs. 10 lakhs;
(b) 8 per cent. of the cost of vehicle, if the cost of the vehicle exceeds Rs. 10 lakhs but does not exceed Rs. 20 lakhs;
(¢) 9 per cent. of the cost of vehicle, if the cost of the vehicle exceeds Rs. 20 lakhs.”.
CHAPTER IV AMENDMENTS To THE MAHARASHTRA STATE TAx ON PROFESSIONS, TrADES, CALLINGS AND EmMPLOYMENTS AcT, 1975.
Amendment 4. In SCHEDULE I appended to the Maharashtra State Mah.
SCHF_DU,_E“; Tax on Professions, Trades, Callings and Employments Act, f:,';_’[ of Mah. XVI 1975, for entry 1, the following entry shall be substituted, of 1975 famely — “l Salary and wage earners— Such persons whose monthly salaries or wages,—
(a) do not exceed rupees 5,000 Nil.
(b) exceed rupees 5,000 but do 175 per month.
not exceed rupees 10,000
(c) exceeds rupees 10,000 2,500 per annum, to be 3 paid in the following manner :—
(a) rupees two hundred per month except for the month of February ;
(b) rupees three hundred for the month of February.”.
WEWIZ VITEA WA AR W 3G, G R0, 00%/3MWE & T 2 9
CHAPTER V AMENDMENTS To THE MAHARASHTRA VALUE ADDED Tax Act, 2002.
ff('f,'é 5. In section 20 of the Maharashtra Value Added Tax Act, Armm?'m;‘o 2005, 2002 (hereinafter, in this Chapter, referred to as “the Value 25:::,:_0;‘,( Added Tax Act ”), for sub-section (4), the following sub- of 2005.
section shall be substituted, namely :— “(4) Any person or dealer who, having furgished a return or, as the case may be, a revised return,—
(a) discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period of nine months from the end of the year to which the return- or, as the case may be, the revised return relates, whichever is earlier;
(b) discovers as a result of the report of audit of his accounts prepared for the purpose of section 61, any omission or incorrect statement therein, may furnish a revised return as regards the period in respect of which the omission or incorrect statement is discovered, after the expiry of the period of thirty days from the date prescribed for furnishing the said report;
(c) agrees with the observation contained in any intimation received by him under section 63, that the return, fresh return or, as the case may be, revised return, filed by him contains any omission or incorrect statement, may furnish a revised return in respect of the period covered by the said return within thirty days from the date of service on him of the said intimation.”.
6. In section 29 of the Value Added Tax Act, for sub- Amendment section (8), the following sub-section shall be substituted, :;mf’l’;(” namely :(— of 2005.
“(8) Where, any person or dealer has failed to file within the prescribed time, a return for any period as provided in section 20, the Commissioner shall impose on him, a sum of rupees five thousand by way of penalty. Such penalty shall be without prejudice to any other penalty which may be imposed under this Act.”.
Amendment TERTE A TAATA FAEROT W A6, 7 9, R00%/3MATE §, W IV
7. In section 30 of the Value Added Tax Act, after sub-section of section 30 (3), the following sub-section shall be added, namely :— of Mah. IX of 2005.
Amendment of section 63 ey I
(a) after the commencement of,—
(i) audit of the business of the dealer in respect of any period, or
(ii) inspection of the accounts, registers and documents pertaining to any period, kept at any place of business of the dealer, or
(iii) entry and search of any place of business or any other place where the dealer has kept his accounts, registers, documents pertaining to any period or stock of goods,
(b) in consequence of any intimation issued under sub-section (7) of section 63, the dealer files one or more returns or, as the case may be, revised returns in respect of the said period, then he shall be liable to pay by way of interest, in addition to the amount of tax, if any, payable as per the return or, as the case may be, revised return, a sum equal to 25 per cent. of the additional tax payable as per the return or, as the case may be, revised return.”.
8. In section 63 of the Value Added Tax Act, after of Mah. 1x Sub-section (6), the following sub-section shall be added, of 2005. pamely: — “‘(7) If during the course of any proceeding in the case of any dealer or otherwise, it appears to the Commissioner that the quantum of tax payable or, as the case may be, the amount of set-off or refund as disclosed in the returns filed by the dealer or, as the case may be, recorded in the books of accounts of that dealer is incorrect, then the Commissioner may send an intimation in the prescribed Form to such dealer communicating the likely additional quantum of tax, if any, which should have been paid, or the likely reduction in the quantum of set-off or refund and may advise him to file a return or, as the case may be, revised return after taking into account the contents of the intimation.”.
TERTE IRA TATH FATARVT WIT 316, T 19, R00%/3AMNTT &, WH 273 R
9. In section 85 of the Value Added Tax Act, in sub- ;";“fi:‘:‘;‘s section (2), after clause (b-1), the following clause shall be of Mah. 1X inserted, namely :— of 2005.
“(b-2) an order levying penalty under sub-section (8) of section 29, or ™.
10. In SCHEDULE A appended to the Value Added Tax Amendment Act, after entry 54, the following en!ries-shall be added, ;{IHIMJ[E namely :— = Aappended 1o Mah. IX of 2005.
“55 Incense sticks commonly known Nil% as, agarbatti, dhoop, dhupkadi or dhupbatti.
56 Solar energy devices as may be Nil%.”.
notified, from time to time, by State Government in the Offical Gazette, and spare parts thereof.
11. In SCHEDULE B appended to the Value Added Tax Amendment Act, after entry 3, the following entry shall be added, namely:— g&m “4 Imitation Jewellery, beads of glass, 1%.”. :m plastics or of any metal other than of 2005.
precious metals and parts and components thereof.
12. In SCHEDULE C appended to the Value Added Tax Amendment Act,— of
(1) in entry 41, in column (2), after the words ‘‘Gypsum fim of all forms and description™ the words *“ excluding gypsum ¢ 005, boards”” shall be added;
(2) for entry 51, the following entry shall be substituted, namely:— “51 Hair pins. 4%.";
(3) entry 52 shall be deleted;
(4) entry 74 shall be re-numbered as sub-entry (a) thereof ;
and after sub-entry (a) as so re-numbered, the following subentry shall be added, namely:— ““(b) Plastic mats (Charai) 4%."";
%o WERTE Y6 AT FETHRT WAT NS, FA 39, R00%/3ATAE & W e33R
(5) in entry 105, in column (2), the brackets, letters and words ‘* (xi) glass beads;” shall be deleted;
(6) in entry 108, in sub-entry (2), for the figures, letters and word * 31st March 2009 the figures, letters and word “3lst March 2010°" shall be substituted and shall be deemed to have been substituted with effect from the Ist April 2009;
(7) after entry 109, the following-entries shall be added, namely:— o “110 Clearing nuts (Shikekai) and So.ap nuts (Ritha) in whole or powder form.
111 Compact Fluorescent Lamps.
112 LPG Stoves for domestic use; parts, components and accessories thereof.
113 Cotton . ginning and pressing machinery covered by sub-heading 8445 19 10 of the Central Excise Tariff Act, 1985.
114 Composting Machinery.
4% 4 % 4% 4% 4%, A"‘"‘"“"‘; 13. In SCHEDULE D appended to the Value Added Tax scHEDULE ACt— D ppeied (1) in entry 1, in column (3), for the figures and sign of 2005, “20%” the figures and sign “25%” shall be substituted;
(2) in entry 2, in column (3), for the figures and sign “20%" the figures and sign “25%" shall be substituted;
(3) in entry 3, in column (3), for the figures and sign “20%” the figures and sign “25%” shall be substituted;
(4) after entry 11, the following entry shall be added, namely:— ' “12 Tobacco, manufactured tobacco and products thereof including cigar and cigaretes but excluding those to which entry 45A of SCHEDULE A and entry 101 of SCHEDULE C applies.
20%.".
TERTE VIE TATH HEAROT T S, A 9, 009/ &, W 23R @
CHAPTER VI VALIDATION AND SAVINGS
14. (1) Notwithstanding anything contained in any Validation judgement, decree or order of any Court or Tribunal to the andsavings.
contrary, any assessment, review, levy or collection of tax in respect of sales or purchases effected by any dealer or person, or any action taken or thing done inerelation to such assessment, review, levy or collection under the provisions Mah. of the Maharashtra Value Added Tax Act, 2002 (hereinafter, 1ol in this Chapter, referred to as “the Value Added Tax Act™), before the date of the commencement of the Maharashtra Mah. Tax Laws (Levy, Amendment and Validation) Act, 2009 of (hereinafter, in this Chapter, referred to as “the Amendment
2009. Act”), shall be deemed to be valid and effective as if such assessment, review, levy or collection 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 thing 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 or collection 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;
(b) no suit, appeal, application or other proceedings shall lie 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 (/) 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 assessment, review, levy or collection of tax referred to in sub-section (1), 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.
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(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 w0 a penalty have greater than that which could have been imposed on him under the law in force immediately before the commencement of the Amendment Act.