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Section 90: Cancellation of Certificate of Entitlement.

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

Notwithstanding anything contained in this Act, the Certificate of Entitlement issued in favour of an Eligible Unit by the Commissioner whether before or after the appointed day, in respect of any Package Scheme of Incentives,-

(a) shall be deemed to have been automatically cancelled on the date on which,-

(i) the incentives including the cummulative quantum of benefits availed whether before or after the appointed day exceed the monetary ceiling fixed for the Eligible Unit; or

(ii) the period for which a Certificate of Entitlement was granted to an Eligible Unit, expires; or

(iii) the [certificate of registration] granted to an Eligible Unit has been cancelled ; or

(b) shall be cancelled by the Commissioner, after giving the Eligible Unit an opportunity of being heard, if it is noticed that the grant of Certificate of Entitlement is inconsistent with any of the provisions of this Act, or, as the case may be, the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), rules or notifications or any provision of the relevant Package Scheme of Incentives [or, if the unit contravenes any of the provisions of the relevant scheme].

Where this provision sits

ActThe Maharashtra Value Added Tax Act, 2002.
Section90
Marginal noteCancellation of Certificate of Entitlement.
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.

  • substituted, Mah. 14 of 2005. These words were substituted for the words "Certificate of Entitlement" by Mah. 14 of 2005, s. 51(1).
  • added, Mah. 14 of 2005. These words were added by Mah. 14 of 2005, s. 51(2).

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