MAHARASHTRA ORDINANCE NO VI OF 2011 DATED 10TH MARCH, 2011
AN ORDINANCE
further to amend the Maharashtra Value Added Tax Act, 2002
WHEREAS the Both House of the State Legislature are not in session;
AND WHEREAS the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) for the purpose hereinafter appearing;
Now, Therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely:-
1. Short title and Commencement
(1) This Ordinance may be called the Maharashtra Value added Tax (Amendment and Validation) Ordinance 2011.
(2) It shall come into force at once.
2. Amendment of section 21 of Mah IX of 2005
In Section 21 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as "the Principal Act"), shall be deleted and shall be deemed to have been deleted with effect from 1st April, 2005.
3. Amendment of section 23 of Mah IX of 2005
(a) in sub-section (2), in the second proviso, for the words 'three years' the words "four years" shall be substituted and shall be deemed to have been substituted with effect from 1st April, 2005;
(b) in sub-section (3),-
(i) the words "at any time, within three years from the end of the year containing the said period," shall be deleted and shall be deemed to have been deleted with effect from 1st April, 2005;
(ii) in the proviso, for the words 'four years' the words "five years" shall be substituted and shall be deemed to have been substituted with effect from 1st April, 2005;
(iii) for sub-section (3A), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from 1st April, 2005, namely:-
"(3A) Notwithstanding anything contained in sub-section (2) or sub section (3), an order of assessment, in respect of any period ending on or before the 31st March, 2008, may be made under the respective provisions within a period of seven years from the end of the year containing the said period.";
(d) in sub-section (4), for the words "at any time within five years from the end of the year in which such period occurs" shall be deleted and shall be deemed to have been deleted with effect from 1st April, 2005;
(e) in sub-section (6),-
(i) the words and figures "section 21 or" shall be deleted and shall be deemed to have been deleted with effect from 1st April, 2005;
(ii) the words "at any time within five years from the end of the year containing the said period" shall be deleted and shall be deemed to have been deleted with effect from 1st April, 2005
4. Validation and savings.
(1) Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal to the 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 in relation to such assessment, review, levy or collection under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah.IX of 2005.) (hereinafter in this section referred to as "the Value Added Tax Act"), during the period commencing on the 1st April, 2005 and ending on the date immediately preceding the date of commencement of the Maharashtra Value Added Tax (Amendment and Validation) Ordinance, 2011 (Mah.Ord.VI of 2011.) (hereinafter referred to as "the said Ordinance") 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 said Ordinance, 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 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 proceeding 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
(c) no court, Tribunal, officers 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 declare 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 said Ordinance, 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 said Ordinance.
3. Nothing in the Value Added Tax Act, as amended by the said Ordinance shall rendered any persons liable to be convicted of any offence in respect of anything done or omitted to be done by him before the commencement of the said Ordinance, if such act or omission was not an offence under the Value Added Tax Act, but for the amendments made by the said Ordinance; nor shall any person in respect of such act, or omission be subject to a penalty have greater than that which could have been imposed on him under the law enforce immediately before the commencement of the said Ordinance.
STATEMENT
With a view to streamline the provisions relating to assessment of dealers, it is proposed to amend the Maharashtra Value Added Tax Act, 2002 (Mah.IX of 2005) as follows:-
(a) to delete section 21 relating to issuance of notice for assessment; and
(b) to amend section 23 with a view to extend the period of limitation for assessment for the period 2008-09 onwards by one year.
with effect from 1st April, 2005.
2. As both House of the State Legislature are not in session and the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Maharashtra Value Added Tax Act, 2002, for the purposes aforesaid, this Ordinance is promulgated.
By Order and in the name of the Governor of Maharashtra
SUDHIR SHRIVASTAVA
Principal Secretary to Government