The Maharashtra Value Added Tax Act, 2002.
State Act of Maharashtra ยท Act 9 of 200596 provisions6 citing judgments
The enactment
| Type | Act |
|---|---|
| Citation | Act 9 of 2005 |
| Year | 2005 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 96 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.1 citing judgment
- Section 3 Incidence of Tax.
- Section 4 Taxes payable.
- Section 5 Tax not leviable on certain goods.
- Section 6 Levy of sales tax on the goods specified in the Schedules.
- Section 8 Certain sales and purchases not to be liable to tax.
- Section 9 Amendment of Schedule.
- Section 10 Sales Tax Authorities.
- Section 11 Tribunal.
- Section 12 Action against any authority for vexatious order or wilful under-assessment, etc.
- Section 13 Persons appointed under section 10 and members of Tribunal to be public servants.
- Section 14 Powers of Tribunal and Commissioner.
- Section 15 Indemnity.
- Section 16 Registration.
- Section 18 Information to be furnished regarding changes in business, etc
- Section 19 Dealer to declare the name of manager of business and permanent account number.
- Section 20 Returns and self assessment.
- Section 22 Audit.
- Section 23 Assessment.1 citing judgment
- Section 24 Rectification of mistakes.
- Section 25 Review.
- Section 26 Appeals.3 citing judgments
- Section 26A Regulating filing to appeal by Commissioner.
- Section 26B Speedy disposal of various proceedings.
- Section 27 Appeal to High Court.1 citing judgment
- Section 28 Modification of tax liability.
- Section 28A Determination of tax liability as per fair market price.
- Section 29 Imposition of penalty in certain instances.
- Section 30 Interest payable by a dealer or person.
- Section 31 Deduction of tax at source.
- Section 32 Payment of tax, etc.
- Section 33 Special mode of recovery.
- Section 34 Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue.
- Section 35 Provisional attachment to protect revenue in certain cases.
- Section 36 Continuation and validation of certain recovery proceedings.
- Section 37 Liability under this Act to be the first charge.
- Section 38 Transfer to defraud revenue void.
- Section 39 Rounding off tax, etc.
- Section 40 Adjustment of any payment.
- Section 41 Exemption and refund.
- Section 42 Composition of tax.
- Section 43 Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act.
- Section 44 Special provision regarding liability to pay tax in certain cases.
- Section 45 Certain agents liable to tax for sales on behalf of principal.
- Section 46 Liability of firms and partners.
- Section 47 Amalgamation or demerger of Companies.
- Section 48 Set-off, refunds, etc.
- Section 50 Refund of excess payment.
- Section 51 Grant of refunds.
- Section 52 Interest on amount of refund.
- Section 53 Interest on delayed refund.
- Section 54 Power to withhold refund in certain cases.
- Section 55 Advance Ruling.
- Section 57 Agreement to defeat the intention and application of the Act to be void.
- Section 58 Special provisions for statutory orders pertaining to a period shorter or longer than a year.
- Section 59 Power to transfer proceedings.
- Section 60 Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases.
- Section 61 Accounts to be audited in certain cases.
- Section 62 Assessment proceedings, etc., not to be invalid on certain grounds.
- Section 63 Accounts.
- Section 64 Production and inspection of accounts and documents and search of premises.
- Section 65 Cross-checking of transactions.
- Section 66 Survey.
- Section 67 Establishment of check posts and barriers.
- Section 68 Transit of goods by road through the State and issue of transit pass.
- Section 69 Automation.
- Section 70 Power to collect statistics
- Section 71 Disclosure of information by a public servant.
- Section 72 Disclosure of information required under section 70 and failure to furnish information or return under that section.
- Section 73 Publication and disclosure of information respecting dealers and other persons in public interest.
- Section 74 Offences and penalties.
- Section 75 Offences by business entity.
- Section 76 Cognizance of offences.
- Section 77 Investigation of offences.
- Section 78 Compounding of offences.
- Section 79 Fee on appeal and certain other applications.
- Section 80 Application of sections 4 and 12 of Limitation Act.
- Section 81 Extension of period of limitation in certain cases.
- Section 82 Appearance before any authority in proceeding.
- Section 83 Power to make rules.
- Section 84 Declaration of Stock of goods held on the appointed date and calling for other information, etc.
- Section 85 Bar to certain proceedings.
- Section 86 Tax invoice and Memorandum of sales or purchases.
- Section 88 Definitions under Chapter XIV.
- Section 89 Grant of Certificate of Entitlement.
- Section 90 Cancellation of Certificate of Entitlement.
- Section 91 Change in the nature of incentives.
- Section 92 Annual ceiling on benefits to be availed of under Package Schemes of Incentives.
- Section 93 Proportionate incentives to an Eligible Unit in certain contingencies.
- Section 93A Application of provisions of section 93 to certain Eligible Units.
- Section 94 Deemed payment.
- Section 95 Repeals.
- Section 96 Savings
- Section 97 Construction of references in any repealed law to officers, authorities, etc
- Section 98 Removal of difficulties.
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