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Section 65: Cross-checking of transactions.

The Maharashtra Value Added Tax Act, 2002.State Act of Maharashtra · Act 9 of 2005

(1) With a view to preventing evasion of tax and ensuring proper compliance with the provisions of this Act, the Commissioner may, from time to time, collect information regarding sales and purchases effected by any class of dealers and cause any of such transactions of sale and purchase to be cross-checked.

(2) For this purpose, the Commissioner may from time to time, by notification in the Official Gazette, require any class of dealers to furnish such information, details and particulars as may be specified therein regarding the transactions of sales and purchases effected by them during the period mentioned in the said notification in such form, to such authority and by such date as may be specified therein.

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Where this provision sits

ActThe Maharashtra Value Added Tax Act, 2002.
Section65
Marginal noteCross-checking of transactions.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • omitted, Mah. 14 of 2005. Sub-section (3) and (4) were deleted by Mah. 14 of 2005, s. 39

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