Maharashtra Value Added and Tax (Amendment and Validation) Act, 2011
(Maharashtra Act No. VI of 2011)
(First published after having received the assent of the Governor in the "Maharashtra Government Gazette", on the 3rd April 2011)
An Act further to amend the Maharashtra Value Added Tax Act, 2002.
WHEREAS both Houses of the State Legislature were not in session;
AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Maharashtra Value Added Tax Act, 2002, for the purposes hereinafter appearing; and, therefore, promulgated the Maharashtra Value Added Tax (Amendment and Validation) Ordinance, 2011, on the 10th March of 2011
AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Sixty-second Year of the Republic of India as follows:-
1. Short title and commencement- (1). This Act may be called the Maharashtra Value Added and Tax (Amendment and Validation) Act, 2011
(2) It shall be deemed to have come into force on the 10th March 2011.
2. Amendment of section 21 of Mah.IX of 2005- Section 21 of the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as "the principal Act") shall be deleted and shall be deemed to have been deleted with effect from the 1st April 2005.
3. Amendment of section 23 of Mah.IX of 2005-. In section 23 of the principal Act-(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 the 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 the 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 the 1st April 2005;
(c) for sub-section (3A), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 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 ~he 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), the words" at...
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