Extract of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011
Maharashtra Act No. XV of 2011
(first published, after having received the assent of Governor in the "Maharashtra Government Gazette", on the 21st April, 2011)
An Act further to amend certain tax laws in operation in the State of Maharashtra .
AND WHEREAS it is expedient to further to amend certain tax laws in operation in the State of Maharashtra, for the purposes hereinafter appearing;
it is hereby enacted in the Sixty- Second Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. Short Title and Commencement
(1) This Act may be called the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011.
(2)(a) Section 1 shall come into force on the date of the publication of this Act in the Official Gazette.
(b) Section 19(1) shall come into force with effect from the date on which the Finance Act, 2011 comes into force.
(c) Save as other wise provided in this Act, the remaining Sections shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions.
CHAPTER IV
AMENDMENTS TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.
11. Amendment of section 16 of Mah IX of 2005
In section 16 of the Maharashtra Valued Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as "the Value Added Tax Act"),-
(a) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-
Provided that, if the application is made on or after the commencement of Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011, by a person who voluntarily desires to get registered, the application shall not be entertained, unless the applicant has deposited an amount of Rs.25,000 in the Government Treasury by way of security deposit and amount so deposited shall not be adjusted against the tax payable as per any return or towards any other liability under this Act.";
(b) after sub-section (2), the following sub-section shall be inserted, namely:-
"(2A) The security deposit deposited under the proviso to sub-section (2) shall be refundable on such conditions, restrictions and within such time as may be prescribed. The security deposit shall be forfeited, if there is no compliance of such conditions, restrictions and the time limit.".
12. Amendment of section 20 of Mah IX of 2005
In section 20 of the Valued Added Tax Act, in sub-section (4),-
(1) the words "or, as the case may be, a revised return" shall be deleted:
(2) in clause (a) for the word 'nine' the word "ten" shall be substituted;
(b) the words "or, as the case may be, the revised return" shall be deleted;
(3) after clause (c), the following proviso shall be added, namely:
" Provided that, any such person or dealer may furnish not more than one revised return under each of the aforesaid clauses and such revised return may include revision of return or revised return filed earlier."
13. Amendment of Section 26 of Mah IX of 2005
In section 26 of the Valued Added Tax Act, in sub-section (5), clause (c) shall be deleted;
14. Amendment of Section 41 of Mah IX of 2005
In section 41 of the Valued Added Tax Act, after sub-section (4), the following sub-section shall be added namely:-
(5) Subject to such conditions and restrictions as it may impose, the State Government may, by notification in the official Gazette, provide for exemption from the payment of full or part of the taxes payable on any class or classes of sales of liquor by any class or classes of dealers.".
15. Amendment of Section 50 of Mah IX of 2005
In section 50 of the Valued Added Tax Act, in sub-section (1), for the words "tax, penalty, interest" the words and figures "tax, penalty, interest, security deposit deposited under Section 16" shall be substituted.
16. Amendment of Section 51 of Mah IX of 2005
In section 51 of the Valued Added Tax Act,
(1) in sub-section (2),
(a) in clause (a), for the words "within one month of the receipt of the application" the words "on receipt of the application" shall be substituted;
(b) clause (b) shall be deleted;
(2) in sub-section (3),-
(a) in clause (a),-
(i) sub clause (iv) shall be deleted;
(ii) after sub-clause (v), after the words "fresh return or revised return." the following explanation shall be added, namely:-
Explanation.- For the purpose of sub clause (i), the expression "exporter" shall mean a registered dealer whose turnover of exports during such period as may be prescribed, is not less than such percentage of the total turnover of his sales as may be prescribed in this behalf.";
(b) for clause (b), the following clause shall be substituted, namely:-
(b) The Commissioner, on receipt of the said application, may require the dealer to furnish such bank guarantee for such amounts from such banks, for such periods and to such authorities as may be prescribed.";
(3) for sub-section (4), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st April, 2011, namely:-
" (4) save as otherwise provided in this section, the Commissioner shall grant the refund under this section within eighteen months from the end of the month containing the date of the receipt of the application for refund;
Provided that, where a dealer has filed an application for refund under this section on or before the 31st March 2011, then, notwithstanding anything contained in sub-section (4) as it existed prior to the date of commencement of Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011 (Mah.XV of 2011), the Commissioner shall,-
(a) in respect of the periods ending on or before the 31st March 2010, grant the refund to such dealer on or before the 30th September 2011, and
(b) in respect of the periods beginning with the 1st April 2010 and ending on the 31st March 2011, grant the refund to such dealer on or before the 30th June 2012.";
(4) in sub-section (7), for the words "three years" the words "eighteen months" shall be substituted.
17. Amendment of Section 61 of Mah IX of 2005
In section 61 of the Valued Added Tax Act,-
(1) in sub-section (1),
(a) for the words "report of such audit" the words "complete report of such audit" shall be substituted;
(b) the existing explanation shall be re- numbered as Explanation-I thereof; and after Explanation-I so as renumbered, the following Explanation shall be added, namely:-
"Explanation-II.- For the purpose of this Section, an audit report shall be deemed to be the "complete audit report" only if all the items, certifications, tables, schedules, and annexures are filled appropriately and are arithmetically self-consistent.";
(2) after sub-section (2), the following sub-section shall be inserted, namely:-
"(2A) Where a dealer liable to file audit report under this section has knowingly furnished the audit report which is not complete, then the commissioner may, after giving a reasonable opportunity of being heard, impose on him, in addition to any tax payable or any other penalty leviable under this section or any other section, a sum by way of penalty equal to one tenth percent., of the total sales."
18. Amendment of Section 74 of Mah IX of 2005
In section 74 of the Valued Added Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:-
"(1A) (i) Whoever knowingly with the intention of defraud revenue, issues or produces a false tax invoice and thereby makes a false claim in respect of the set-off or the refund, or claims any other deduction that result into reduced tax liability or enhances the amount of refund, or
(ii) abets any of the aforesaid offences,
shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less then one year but which may extend to two years and with fine."
19. Amendment of Schedule A appended to Mah IX of 2005
In Schedule A appended to the Valued Added Tax Act,-
(1) in entry 45, in column (2) for the words, brackets and figures "the Additional Duties of Excise (Goods of Special Importance) Act, 1957 " the words, brackets and figures "the Additional Duties of Excise (Goods of Special Importance) Act, 1957 as it stood prior to the date on which the Finance Act, 2011 comes into force" shall be substituted;
(2) in entry 55, in column (2), in clause (c), for the words, "Dhoop including Loban" the words, "Dhoop including Loban and Ral" shall be substituted;
(2) after entry 56, the following shall be inserted, namely:-
"56A. Pre-fabricated domestic biogas units Nil"
20. Amendment of Schedule C appended to Mah IX of 2005
In Schedule C appended to the Valued Added Tax Act,-
(1) in entry 4, in sub-entry (a), in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(2) in entry 8, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(3) in entry 22, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(4) in entry 25, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(5) in entry 27, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(6) in entry 45, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(7) in entry 55, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(8) in entry 57, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(9) in entry 68, in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(10) in entry 94, in column (2), after sub-entry (b), the following sub-entry shall be added, namely:-
(c) Vada Pav 5%
(11) in entry 101, in sub-entry (a) in column (3), for the figure and sign "4%" the figure and sign "5%" shall be substituted;
(12) after entry 108, the following entry shall be inserted, namely:-
"108A Dry fruits excluding cashew kernels and cashew nuts and those to which entry 59 of Schedule A Applies 5%."
21. Amendment of Schedule D appended to Mah IX of 2005
In Schedule D appended to the Valued Added Tax Act,-
(1) in entry 1, in column (3), for the figure and sign "25%" the figure and sign "50%" shall be substituted;
(2) in entry 2, in column (3), for the figure and sign "25%" the figure and sign "50%" shall be substituted;
(3) in entry 3, in column (3), for the figure and sign "25%" the figure and sign "50%" shall be substituted;
(4) after entry 12, the following entry shall be added, namely:-
"13. Aerated and Carbonated non-alcoholic beverage whether or not containing sugar or other sweetening matter or flavour or any other additives. 20%."
CHAPTER V
VALIDATION AND SAVING
22 Validation and Saving.
(1) Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal to the contrary, any assessment, review, levy, collection, refund or interest on refund 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, collection, refund or interest on refund under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah.IX of 2005.) (hereinafter in this chapter 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 Tax Laws (Levy, Amendment and Validation) Act, 2011 (Mah.XV of 2011.) (hereinafter, in this chapter referred to as "the Amendment Act") shall be deemed to be valid and effective as if such assessment review, levy, collection, refund or interest on refund 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 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, collection or refund 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 Amendment Act, any assessment, review, levy, collection or refund 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.
3. Nothing in the Value Added Tax Act, as amended by the Amendment Act, 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 Amendment Act, if such act or omission was not an offence under the Value Added Tax Act, 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 Amendment Act.