1975 Maharashtra 16

The Maharashtra State Tax on Profession, Trades, Callings and Employments
Act, 1975
Act 16 of 1975
Keyword(s):
Commissioner, Corporation Area, Employer, Month, Person, Profession Tax,
Salary or Wage, Tribunal
Amendments appended: 17 of 2006, 6 of 2007, 25 of 2007, 5 of 2008, 17 of

2015, 15 of 2016, 31 of 2017, 42 of 2017, 26 of 2018, 14 of 2019, 16 of 2019,
20 of 2020
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RNI No. MAHENG/2009/35528
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Ê´ÉÊvÉ ´É xªÉÉªÉ Ê´É¦ÉÉMÉÉEòbÚ÷xÉ +É±Éä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).
In pursuance of clause (3) of article 348 of the Constitution of India, the following
translation in English of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2015
(Mah. Act No. XVII of 2015), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
M. A. SAYEED,
Principal Secretary and R. L. A. to Government,
Law and Judiciary Department.
——————---------------
MAHARASHTRA ACT No. XVII OF 2015.

(First published, after having received the assent of the Governor in the
“ Maharashtra Government Gazette ”, on the 18th April 2015).
An Act further to amend certain tax laws in operation in the
State of Maharashtra.
WHEREAS it is expedient 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-sixth Year of the Republic of India as follows :—
CHAPTER I
PRELIMINARY
l. (1) This Act may be called the Maharashtra Tax Laws (Levy, Amendment Short title
and Validation) Act, 2015. and
commencement.
(1)
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(2) Save as otherwise provided in this Act,—
(a) sections 2 to 5, sub-section (1) of section 6 and sections 7 to 11 shall
come into force with effect from the 1st April 2015;
(b) sub-section (2) of section 6 shall come into force with effect from the
1st May 2015.
CHAPTER II
AMENDMENT TO THE MAHARASHTRA PURCHASE TAX ON SUGARCANE ACT, 1962.
Amendment of 2. In section 12B of the Maharashtra Purchase Tax on Sugarcane Act, 1962, Mah. IX
section 12B of! of 1962.
in clause (e), for the word and figures “year 2013-14” the words and figures
Mah. IX of
1962. “years 2013-14 and 2014-15” shall be substituted.
CHAPTER III
AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS
AND EMPLOYMENTS ACT, 1975.
Amendment of 3. In SCHEDULE I appended to the Maharashtra State Tax on Professions, Mah. XVI
SCHEDULE I of 1975.
of Mah. XVI of
Trades, Callings and Employments Act, 1975, in entry 1, for clause (b), the following
1975. clause shall be substituted, namely :—
“(b) (i) in case of a male, exceed Rs. 7,500 . . 175 per month.
but do not exceed Rs. 10,000 ;
(ii) in case of a female, do not exceed . . Nil.”.
Rs. 10,000 ;
CHAPTER IV
AMENDMENT TO THE MAHARASHTRA TAX ON THE ENTRY OF GOODS INTO
LOCAL AREAS ACT, 2002.
Amendment of 4. In the SCHEDULE appended to the Maharashtra Tax on the Entry of Mah. IV
SCHEDULE of of 2003.
Goods into Local Areas Act, 2002, after entry 16, the following entry shall be added,
Mah. IV of
2003. namely :—
“17. Goods covered by clauses (iv) and (v) of entry . . 5%.”.
55 of Schedule C, appended to the Maharashtra Mah. IX
of 2005.
Value Added Tax Act, 2002.
CHAPTER V
AMENDMENTS TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.
Amendment of 5. In section 2 of the Maharashtra Value Added Tax Act, 2002 (hereinafter, Mah. IX
section 2 of in this Chapter, referred to as “the Value Added Tax Act”),— of 2005.
Mah. IX of
2005. (1) in clause (20), after Explanation I, the following Explanation shall be
inserted, namely :—
“ Explanation—IA.—Purchase price shall not include the amount of service
tax levied or leviable under the Finance Act, 1994 and collected separately by 32 of 1994.
the seller.”;
(2) in clause (25), after Explanation I, the following Explanation shall be
“Explanation—IA.—Sale price shall not include the amount of service tax
levied or leviable under the Finance Act, 1994 and collected separately from the 32 of 1994.
purchaser.”.
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6. In section 20 of the Value Added Tax Act,— Amendment of
section 20 of
(1) in sub-section (4), in the proviso, for the words “the aforesaid clauses” Mah. IX of
2005.
the words, brackets and letters “clause (a) or, as the case may be, clause (b),”
shall be substituted;
(2) in sub-section (6), for the words “two thousand” the words “one thousand”
shall be substituted.
7. In section 23 of the Value Added Tax Act,— Amendment of
section 23 of
Mah. IX of
(1) in sub-section (5),— 2005.
(a) in clause (a), for the words “During the course of any proceedings under
this Act, if the prescribed authority is satisfied” the words “Where the prescribed
authority has reason to believe” shall be substituted;
(b) in clause (d), after the proviso, the following proviso shall be added,
namely :—
“Provided further that, in case a notice is issued under this sub-section
on or after the 1st April 2015, no order of assessment under this sub-section
shall be made after the expiry of six years from the end of the year, containing
the transaction or, as the case may be, claim.”;
(2) in sub-section (11), for the brackets, figures and word “(3) or (4)” in both
the places where they occur, the brackets, figures and words “(3), (4) or, as the case
may be, (5)” shall be substituted;
(3) in sub-section (12), for the brackets, figures and word “(3) or (4)” the
brackets, figures and words “(3), (4) or, as the case may be, (5)” shall be substituted.
8. For section 28 of the Value Added Tax Act, the following section shall be Substitution of
section 28 of
substituted, namely :— Mah. IX of
2005.
“28. Where any Court or Tribunal or any Appellate authority or any other Modification of
tax liability.
authority passes an order in appeal or review which has the effect that,—
(i) any tax assessed under this Act or any other Act should have been assessed
under the provisions of an Act other than that under which it was assessed, or
(ii) any claim allowed or disallowed modifies the tax liability under this Act or
any other Act,
then in consequence of such order, such turnover or part thereof may be
assessed or, as the case may be, tax liability may be determined, under this Act in
accordance with the allowance or disallowance of such claim and may be subjected
to tax at any time within five years from the date of such order :
Provided that, where any assessment has already been made, the assessment
shall be modified after giving the dealer a reasonable opportunity of being heard,
notwithstanding that any provision regarding limitation applies to such assessment
period.”.
9. In section 30 of the Value Added Tax Act, in sub-section (2), after the Amendment of
section 30 of
proviso, the following proviso shall be added, namely :— Mah. IX of 2005.
“Provided further that, in case a dealer files an annual revised return, as
provided under clause (b) or, as the case may be, clause (c) of sub-section (4) of
section 20, then the interest shall be payable on the excess amount of tax, as per
such annual revised return, from the dates mentioned in column (2) of the Table,
till the date of payment of such excess amount of tax.
¦ÉÉMÉ +É`ö--44----2
TABLE
Registration status in the year for Interest to be

which annual revised return is filed computed from
(1) (2)
(a) Dealer, holding certificate of registration for 1st October of the year, to
whole year. which the annual revised
return relates.
(b) Certificate of registration granted, effective 1st October of the year, to
from any date up to the 30th September of which the annual revised
the year to which revised return relates. return relates.
(c) Certificate of registration cancelled, effective 1st October of the year, to
on any date after the 30th September of the which the annual revised
year to which revised return relates. return relates.
(d) Certificate of registration granted, effective effective date of
from any date after the 30th September of registration.
the year to which revised return relates.
(e) Certificate of registration cancelled, effective effective date of
on any date prior to the 30th September of cancellation
the year to which revised return relates. of registration.”.
Amendment of 10. In section 44 of the Value Added Tax Act, after sub-section (4), the
section 44 of
Mah. IX of
following sub-section shall be inserted, namely :—
2005. “(4A) For the purposes of this Act, in case of amalgamation, merger or, as
the case may be, demerger, the transfer of business shall be deemed to have
taken effect either from,
(i) the date of the order of the High Court, the Tribunal or the Central
Government, or
(ii) the date on which the Registrar of Companies notifies the
amalgamation, merger or as the case may be, demerger,
as opted by the company.”.
Amendment of 11. In section 47 of the Value Added Tax Act,—
section 47 of
Mah. IX of (1) in sub-section (1),—
2005.
(a) for the word “Court” the words “ Court, Tribunal ” shall be substituted;
(b) for the words “ending on the date of the order,” the words “ending on
the date, as opted by the company, to be the date of the order or the date on
which the Registrar of Companies notifies the amalgamation,” shall be
substituted ;
(2) in sub-section (2), for the words “the date of the said order” in both the
places where they occur, the words “such date, as opted by the company under
sub-section (4A) of section 44” shall be substituted;
(3) in sub-section (2A),—
(a) in clause (a),—
(i) for the word, “Court” the words “ Court, Tribunal ” shall be
substituted;
(ii) for the words “order to the date of the order” the words “order
to the date, as opted by the company, to be the date of the order or the
date on which the Registrar of Companies notifies the demerger” shall be
substituted ;
(b) in clause (b), for the words “ the date of the said order” wherever they
occur, the words “such date, as opted by the company under sub-section (4A) of
section 44” shall be substituted.
12. In Schedule C appended to the Value Added Tax Act,— Amendment to
Schedule C of
(1) in entry 4, the following Explanation shall be added and shall be deemed Mah. IX of
to have been added with effect from the 1st April 2005, namely:— 2005.
“Explanation.—For the purposes of this entry, as it stood from time to time,
the “sewing thread” shall include embroidery thread.”;
(2) in entry 91, the following Explanation shall be added and shall be deemed
to have been added with effect from the 1st April 2005, namely :—
“Explanation.—For the purposes of this entry, as it stood from time to time,
“spices” shall include spices in all forms, varieties and mixtures of any of the
spices.”.
13. In the Government Notification, Finance Department, No. VAT-1505/ Amendment
to notification
CR-234/Taxation-1, dated the 1st September 2005, issued under entry 54 of Schedule issued under
Mah. IX
C of the Maharashtra Value Added Tax Act, 2002, in the Schedule appended to the entry 54 of
Schedule C of
of 2005. said notification, in entry 2, in column (5), for the words “Desi loni” the words “Desi Mah. IX of
loni, white butter” shall be substituted and shall be deemed to have been substituted 2005.
with effect from the 1st September 2005.
CHAPTER VI
VALIDATION AND SAVINGS
14. (1) Notwithstanding anything contained in any judgment, decree or Validation and
order of any Court or Tribunal to the contrary, any assessment, review, levy or savings.
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
Mah. IX collection under the provisions of the Maharashtra Value Added Tax Act, 2002
of 2005. (hereinafter, in this section, referred to as “the Value Added Tax Act”), before the
commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation)
Mah. Act, 2015 (hereinafter, in this section, referred to as “the Amendment Act”), shall
XVII of be deemed to be valid and effective as if such assessment, review, levy or collection
2015.
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 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 proceedings 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, officer 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 declared 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 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 the
Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act,
shall render any person 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, but
for the amendments made by the Amendment Act; nor shall any person in respect
of such Act or omission be subject to a penalty greater than that which could have
been imposed on him under the law in force immediately before the commencement
of the Amendment Act.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI,
PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF
GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM
JAGANNATH GOSAVI.
RNI No. MAHENG /2009/35528

´É¹ÉÇ 3, +ÆEòú 36(6)] ¶ÉÊxÉ´ÉÉ®ú, BÊ|É±É 15, 2017/SÉèjÉ 25, ¶ÉEäò 1939 [{ÉÞ¹`ä 7, ËEò¨ÉiÉ : ¯û{ÉªÉä 27.00
+ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 74
Ê´ÉÊvÉ ´É xªÉÉªÉ Ê´É¦ÉÉMÉÉEòbÚ÷ xÉ +É±Éä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 (Mah. Act
No. XXXI of 2017), is hereby published under the authority of the Governor.
PRAKASH H. MALI,
Principal Secretary to Government,
MAHARASHTRA ACT No. XXXI OF 2017

(First published, after having received the assent of the Governor in
the “Maharashtra Government Gazette”, on the 15th April 2017).
WHEREAS, it is expedient 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-eighth Year of the Republic of
India as follows :—
CHAPTER I
PRELIMINARY.
1. (1) This Act may be called the Maharashtra Tax Laws (Levy, Short title
Amendment and Validation) Act, 2017. and
commencement.
¦ÉÉMÉ +É`ö--74--1 (1)

(2) Save as otherwise provided in this Act,—
(a) sections 3, 4, 5 and 6 shall come into force with effect form the
1st April 2017 ; and
(b) remaining sections shall come into force on the date of
publication of this Act in the Official Gazette.
CHAPTER II
AMENDMENT TO THE MAHARASHTRA PURCHASE TAX ON SUGARCANE ACT, 1962.
Amendment 2. In section 12B of the Maharashtra Purchase Tax on Sugarcane Act, Mah. IX
of section 1962,— of 1962.
12B of Mah.
IX of 1962. (1) in sub-section (1), in clause (e), for the word and figures “and
2014-15” the figures and word “,2014-15, 2015-16 and 2016-17” shall be
substituted ;
(2) sub-section (2) shall be deleted.
CHAPTER III
AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES,
CALLINGS AND EMPLOYMENTS ACT, 1975.
Amendment 3. In section 3 of the Maharashtra State Tax on Professions, Trades, Mah.
of section 3 Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred XVI of
of Mah. XVI 1975.
of 1975.
to as “the Profession Tax Act”), in sub-section (2), in the third proviso,
for the portion beginning with the words “ exceed eight years” and ending
with the words “whichever is earlier’’ the following shall be substituted,
namely :—
“ exceed :
(a) four years, in case where certificate of enrollment is granted
on or after the 1st April 2017,
(b) eight years, in any other case,
from the end of the year immediately preceding the year in which
certificate of enrollment has been granted, or the year in which the
proceeding for enrollment is initiated against him, whichever is
earlier.”.
Insertion of 4. After section 4 of the Profession Tax Act, the following sections
sections 4A shall be inserted, namely :—
and 4B in
Mah. XVI of
1975.
Restricted “4A. An employer, who has been granted certificate of
liability to registration on or after the 1st April 2017, shall not be liable to pay
pay tax. tax for a period of more than four years from the end of the year
immediately preceding the year in which the certificate of registration
has been granted or the year in which the proceeding for registration
is initiated against him, whichever is earlier.
Liability to 4B. (1) The State Government may, from time to time, by
deduct and
pay tax in
notification published in the Official Gazette, provide for the class of
certain cases. persons who shall deduct the tax out of the amount of the commission
paid or payable to an agent, to be mentioned in the said notification,
before the payment of such commission. The person so notified to deduct
the tax shall pay the tax, in the manner provided in the said notification
and at the rate specified in entry 1A of SCHEDULE I of the Act.
(2) All the provisions related to an employer and employee under
the Act shall apply mutatis mutandis to the person liable to deduct the
tax and the person from whom such tax is to be deducted under sub-
section (1).”.
5. In section 9 of the Profession Tax Act, in sub-section (2), for the Amendment
portion beginning with the words “pay simple interest” and ending with of section 9
of Mah. XVI
the words “remains unpaid” the words “pay by way of simple interest, in of 1975.
addition to the amount of such tax, a sum calculated at the prescribed rate
on the amount of such tax, for each month or part thereof, after the last
date by which he should have paid the tax” shall be substituted.
6. In Schedule I appended to the Profession Tax Act,— Amendment
to Schedule
(1) after entry 1, the following entry shall be inserted, namely :— I of Mah.
“ 1A. Persons as notified under 2,500 per annum.”; XVI of 1975.
section 4B.
(2) after entry 20, the following entry shall be inserted, namely :—
“20A. Service provider, registered 2,500 per annum.”.
under the Finance Act, 1994.
CHAPTER IV
AMENDMENT TO THE MAHARASHTRA TAX ON THE ENTRY OF GOODS INTO LOCAL
AREAS RULES, 2003.
7. In rule 8 of the Maharashtra Tax on the Entry of Goods into Local Amendment
Areas Rules, 2003,— of rule 8 of
rules made
(1) sub-rule (1) shall be deleted and shall be deemed to have been under Mah.
deleted with effect from the 1st April 2005 ; IV of 2003.
(2) for sub-rule (3), the following sub-rule shall be substituted and
shall be deemed to have been substituted with effect from the 1st April
2005, namely :—
“(3) The assessment of an unregistered importer shall be made
by the assessing authority in whose jurisdiction, the specified
goods are found or detected to have been consumed, used or sold.”.
CHAPTER V
Mah. 8. In section 8 of the Maharashtra Value Added Tax Act, 2002 Amendment
IX of (hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), in of section 8
2005. of Mah. IX
sub-section (3D), for the words “with effect from the date specified in the of 2005.
order” the words “either prospectively or retrospectively” shall be
substituted.
9. In section 23 of the Value Added Tax Act,— Amendment
of section 23
(1) in sub-section (7),— of Mah. IX
(a) for the portion beginning with the words “such assessment of 2005.
shall be” and ending with the words “to the Commissioner” the
following shall be substituted, namely :—
“such assessment shall be made within a period of
eighteen months, if the said order is made by the appellate
authority in first appeal and in any other case, within a period
of thirty-six months from the date of communication of such
finding or direction contained in the said order to the
assessing authority or, as the case may be, to the Commissioner”;
¦ÉÉMÉ +É`ö--74--1+
(b) in the proviso, for the portion beginning with the words
“the dealer concerned” and ending with the words “the period of
thirty-six months” the following shall be substituted, namely :—
“the dealer concerned to the assessing authority or, as the
case may be, to the Commissioner earlier than the said date
of communication, then the said period of eighteen months or,
as the case may be, of thirty-six months”;
(2) in sub-section (11), after the second proviso, the following
proviso shall be added, namely :—
“Provided also that, no application under this sub-section shall
be entertained, in case the assessment order is passed, on or after
the commencement of the Maharashtra Tax Laws (Levy, Mah.
Amendment and Validation) Act, 2017.”. XXXI
of 2017.
Amendment 10. In section 26 of the Value Added Tax Act,—
of section 26
of Mah. IX (1) in sub-section (5), in clause (a), after the proviso, the following
of 2005. proviso shall be added, namely :—
“Provided further that, in respect of any appeal against an
order of assessment, wherein dealer was not able to attend or
remain present before the assessing authority at the time of
hearing when the assessment order had been passed, then the
appellate authority in first appeal may set-aside the said
assessment order,—
(i) within nine months from the commencement of the
Maharashtra Tax Laws (Levy, Amendment and Validation) Mah.
Act, 2017, if the appeal is filed prior to the date of XXXI of
2017.
commencement of the said Act,
(ii) within six-months from the date on which the said
appeal has been filed, if the appeal is filed on or after the
commencement of the Maharashtra Tax Laws (Levy, Mah.
Amendment and Validation) Act, 2017, XXXI of
2017.
and refer the case back to the assessing authority for making a
fresh assessment under sub-section (7) of section 23.”;
(2) after sub-section (6), the following sub-sections shall be
“(6A) No appeal against an order, passed on or after the
commencement of the Maharashtra Tax Laws (Levy, Amendment Mah.
and Validation) Act, 2017, shall be filed before the appellate XXXI of
2017.
authority in first appeal, unless it is accompanied by the proof
of payment of an aggregate of the following amounts, as
applicable,—
(a) in case of an appeal against an order, in which claim
against declaration or certificate, has been disallowed on the
ground of non-production of such declaration or, as the case
may be, certificate then, amount of tax, as provided in the
proviso to sub-section (6),
(b) in case of an appeal against an order, which involves
disallowance of claims as stated in clause (a) above and also
tax liability on other grounds, then, an amount equal to 10
per cent. of the amount of tax, disputed by the appellant so
far as such tax liability pertains to tax, on grounds, other than
those mentioned in clause (a),
(c) in case of an appeal against an order, other than an
order, described in clauses (a) and (b) above, an amount equal
to 10 per cent. of the amount of tax disputed by the appellant,
(d) in case of an appeal against a separate order imposing
only penalty, deposit of an amount, as directed by the
appellate authority, which shall not in any case, exceed 10 per
cent. of the amount of penalty, disputed by appellant :
Provided that, the amount required to be deposited under
clause (b) or, as the case may be, clause (c), shall not exceed
rupees fifteen crores.
(6B) No appeal shall be filed, before the Tribunal, against an
order, which is passed on or after the commencement of the
Mah. Maharashtra Tax Laws (Levy, Amendment and Validation) Act,
XXXI of 2017, unless it is accompanied by the proof of payment of an
2017.
aggregate of following amounts, as applicable,—
(a) in case of an appeal against an order, in which claim
against declaration or certificate has been disallowed on the
grounds of non-production of such declarations or, as the case
may be, certificates then, amount of tax, as provided in the
proviso to sub-section (6),
(b) in case of an appeal against an order, which involves
disallowance of claims as stated in clause (a) above and also
tax liability on other grounds, then, an amount equal to 10
per cent. of the balance amount of disputed tax, so far as such
tax liability pertains to tax, on grounds, other than those
mentioned in clause (a),
(c) in case of an appeal against an order, other than an
order, described in clauses (a) and (b) above, an amount equal
to 10 per cent. of the balance amount of disputed tax,
(d) in case of an appeal against any other order, an
amount, as directed by the Tribunal :
Provided that, the amount required to be deposited under
clause (b) or, as the case may be, clause (c), shall not exceed
rupees fifteen crores.
Explanation.— For the purposes of clause (b) or clause (c) of
sub-section (6B), the expression, “balance amount of disputed tax”
shall mean an amount of disputed tax, which remains outstanding,
after considering the amount paid, as directed by the appellate
authority in first appeal under clause (b) or, as the case may be,
clause (c), respectively of sub-section (6A).
(6C) The appellate authority or, as the case may be, Tribunal
shall stay the recovery of the remaining disputed dues, in the
prescribed manner, on filing of an appeal under sub-section (6A)
or, as the case may be, sub-section (6B).”.
11. In section 27 of the Value Added Tax Act, in sub-section (2), in Amendment
clause (a), for the words “one hundred and twenty days” the words “one of section 27
of Mah. IX
hundred and eighty days” shall be substituted. of 2005.
Amendment 12. In section 30 of the Value Added Tax Act, after sub-section (4),
of section
30 of Mah. the following sub-section shall be added, namely :—
IX of 2005. “(5) The State Government may, from time to time, by notification
published in the Official Gazette, subject to such conditions mentioned
therein, remit the whole or any part of the interest, in respect of any
period, payable by any prescribed class of registered dealers,—
(i) who were not able to pay the tax during the prescribed
period, due to technical problems of the automation system of the
Sales Tax Department, or
(ii) who obtained registration late.”.
Amendment 13. Section 37 of the Value Added Tax Act shall be renumbered as
of section 37 sub-section (1) thereof ; and after sub-section (1) as so renumbered, the
of Mah. IX
of 2005. following sub-section shall be added, namely :—
“(2) The first charge as mentioned in sub-section (1) shall be
deemed to have been created on the expiry of the period specified in
sub-section (4) of section 32, for the payment of tax, penalty, interest,
sum forfeited, fine or any other amount.”.
Amendment 14. In section 40 of the Value Added Tax Act, after the words,
of section 40 brackets and figure “sub-section (6)” the word, brackets, figure and letter
of Mah. IX
of 2005. “or, as the case may be, sub-section (6C)” shall be inserted.
Amendment 15. In section 44 of the Value Added Tax Act, after sub-section (5),
of section 44 the following sub-section shall be added, namely :—
of Mah. IX
of 2005. “(6) Subject to the provisions of the Companies Act, 2013, where 18 of
any tax or other amount recoverable under this Act from a private 2013.
company, whether existing or wound up or under liquidation, for any
period, cannot be recovered, for any reason whatsoever, then, every
person who was a director of the private company during such period
shall be jointly and severally liable for the payment of such tax or other
amount unless, he proves that the non-recovery cannot be attributed
to any gross neglect, misfeasance or breach of duty on his part in
relation to the affairs of the said company.”.
Amendment 16. In section 53 of the Value Added Tax Act, in sub-section (1), after
of section 53
of Mah. IX
Explanation, the following sub-section shall be inserted, namely :—
of 2005. “(1A) In case of refunds, which become due on or after the
commencement of the Maharashtra Tax Laws (Levy, Amendment and Mah.
Validation) Act, 2017, the provisions of sub-section (1) shall be applicable, XXXI
of 2017.
if the delay in granting refund is more than sixty days.”.
Amendment 17. In SCHEDULE ‘A’ appended to the Value Added Tax Act, after
to Schedule
‘A’ appended
entry 63, the following entry shall be added, namely :—
to Mah. IX “64 Sale, during the period from the (1) Tax should not NIL %”.
of 2005. 1st April 2005 to the 31st March have been collected
2016, of processed, semi-processed, from the customer.
semi-cooked, ready-mix, ready to (2) Tax should not
eat, shelled sweet corn, whether have been paid into
or not sold,— the Government
(a) in a frozen state, or Treasury.
(b) in a sealed container, or
(c) under a brand name,
except when served for
consumption.
CHAPTER VI
AMENDMENT TO THE MAHARASHTRA TAX ON LOTTERIES ACT, 2006.
Mah. 18. In section 3 of the Maharashtra Tax on the Lotteries Act, 2006, Amendment
XLIII in sub-section (1), in the TABLE, in entry 1, in column (3), for the figures of section 3
of of Mah.
2006. “70,000” the figures “1,00,000” shall be substituted. XLIII of
2006.
CHAPTER VII
AMENDMENT TO THE MAHARASHTRA TAX LAWS (LEVY, AMENDMENT AND
VALIDATION) ACT, 2012.
Mah. 19. In the Maharashtra Tax Laws (Levy, Amendment and Validation) Amendment
VIII of Act, 2012, in section 1, in sub-section (2),— in section 1
2012. of Mah. VIII
(1) in clause (a), for the word and figures “sections 21” the words, of 2012.
bracket and figures “sub-section (1) of section 21” shall be substituted
and shall always be deemed to have been substituted ;
(2) after clause (a), the following clause shall be inserted and shall
always be deemed to have been inserted, namely :—
“(a-1) sub-section (2) of section 21 shall be deemed to have been
come into force with effect from the 8th April 2011.”.
CHAPTER VIII
VALIDATION AND SAVING.
20. (1) Notwithstanding anything contained in any judgment, decree Validation
or order of any Court or Tribunal to the contrary, any assessment or any and saving.
action taken or thing done in relation to such assessment, under the
Mah. provisions of the Maharashtra Tax on the Entry of Goods into Local Areas
IV of
2003. Act, 2002 and the rules made thereunder (hereinafter, in this Chapter,
referred to as “the law relating to the Entry Tax”), at any time before the
Mah. commencement of the Maharashtra Tax Laws (Levy, Amendment and
XXXI
of 2017. Validation) Act, 2017 (hereinafter, in this Chapter, referred to as “the
Amendment Act”), if made within the time limit provided under section 23
Mah. IX of the Maharashtra Value Added Tax Act, 2002, as it exists on the date of
of 2005.
such assessment, or any action taken or thing done in relation to such
assessment, shall be deemed to be valid and effective as if such assessment
or action taken or thing had been duly made, taken or done under the law
relating to the Entry Tax, as amended by the Amendment Act, and
accordingly, 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, shall, for all purposes, be
deemed to be, and to have always been done or taken in accordance with
the law.
(2) For the removal of doubts, it is hereby declared that nothing in
sub-section (1) shall be construed as preventing a person, from questioning
in accordance with the law relating to the Entry Tax, as amended by the
Amendment Act, any assessment referred to in sub-section (1).
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED
AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING,
STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.
¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨Éä 29, 2017/VªÉä¹`ö 8, ¶ÉEäò 1939 1

´É¹ÉÇ 3, +ÆEò 43] ºÉÉä¨É´ÉÉ®ú, ¨Éä 29, 2017/VªÉä¹`ö 8, ¶ÉEäò 1939 [ {ÉÞ¹`äö 14, ËEò¨ÉiÉ : ¯û{ÉªÉä 27.00
Ê´ÉÊvÉ ´É xªÉÉªÉ Ê´É¦ÉÉMÉÉEòbÚ÷xÉ +É±Éä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).
In pursuance of clause (3) of article 348 of the Constitution of India, the following
translation in English of the Maharashtra Goods and Services Tax related Laws (Amendments,
Validation and Savings) Act, 2017 (Mah. Act No.XLII of 2017), is hereby published under the
authority of the Governor.
PRAKASH H. MALI,
Principal Secretary to Government,
——————
MAHARASHTRA ACT No. XLII OF 2017.

“ Maharashtra Government Gazette ”, on the 29th May 2017).
An Act further to amend the Mumbai Municipal Corporation Act, the
Maharashtra Entertainments Duty Act, the Maharashtra Municipal
Corporations Act, the Maharashtra Motor Vehicles Tax Act, the Maharashtra
Village Panchayats Act, the Maharashtra Municipal Councils, Nagar
Panchayats and Industrial Townships Act, 1965, the Maharashtra State Tax
on Professions, Trades, Callings and Employments Act, 1975 and the
Maharashtra Value Added Tax Act, 2002.
III of WHEREAS it is expedient further to amend the Mumbai Municipal
1888. Corporation Act, the Maharashtra Entertainments Duty Act, the
I of 1923.
LIX of Maharashtra Municipal Corporations Act, the Maharashtra Motor Vehicles
1949. Tax Act, the Maharashtra Village Panchayats Act, the Maharashtra Municipal
LXV of Councils, Nagar Panchayats and Industrial Townships Act, 1965, the
1958.
III of Maharashtra State Tax on Professions, Trades, Callings and Employments
1959. Act, 1975 and the Maharashtra Value Added Tax Act, 2002, for the purposes
Mah. XL
of 1965.
Mah. XVI
of 1975.
Mah. IX
of 2005.
(1)
¦ÉÉMÉ +É`ö---90---1
2 ¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨Éä 29, 2017/VªÉä¹`ö 8, ¶ÉEäò 1939
hereinafter appearing; it is hereby enacted in the Sixty-eighth Year of the
Republic of India as follows :—
CHAPTER I
Short title and 1. (1) This Act may be called the Maharashtra Goods and Services Tax
commencement. related laws (Amendments, Validation and Savings) Act, 2017.
(2) (a) Section 63, sub-section (3) of section 67 and section 73 shall come
into force on the date of publication of this Act in the Official Gazette ;
(b) remaining sections shall come into force from such date as the
State Government may by notification in the Official Gazette appoint, and
different dates may be appointed for different provisions.
CHAPTER II
AMENDMENTS TO THE MUMBAI MUNICIPAL CORPORATION ACT.
Amendment 2. In section 3 of the Mumbai Municipal Corporation Act (hereinafter, III of
of section 3 in this Chapter, referred to as “the Mumbai Corporation Act”), clause (pa) 1888.
of III of shall be deleted.
1888.
Amendment 3. In section 126 of the Mumbai Corporation Act, in sub-section (2), in

of section 126 clause (a), the words “and, in the case of octroi on such articles” shall be
of III of
deleted.
1888.
Amendment 4. In section 128 of the Mumbai Corporation Act, in sub-section (1), in

of section 128 clause (a), the words “and the articles on which octroi shall be levied,” shall
of III of be deleted.
1888.
Amendment of 5. In section 139 of the Mumbai Corporation Act, entry (4) shall be
section 139 of deleted.
III of 1888.
Deletion of 6. Above section 192 of the Mumbai Corporation Act, the heading
heading “Octroi” shall be deleted.
above section
192 of III of
1888.
Deletion of 7. Sections 192, 193, 194, 194-1A, 194A, 195, 195-1A and 195-1B of the
sections 192, Mumbai Corporation Act shall be deleted.
193, 194, 194-
1A, 194A, 195,
195-1A and
195-1B of III
of 1888.
Amendment 8. In section 196 of the Mumbai Corporation Act, the words ‘‘or by adding
of section 196 to the number of articles on which octroi is being levied” shall be deleted.
of III of
1888.
Deletion of 9. Section 199 of the Mumbai Corporation Act shall be deleted.

section 199 of
III of 1888.
Deletion of 10. Section 213 of the Mumbai Corporation Act shall be deleted.
section 213 of
III of 1888.
Deletion of 11. Sections 478, 478-1A, 478-1AA and 478-1B of the Mumbai
sections 478,
478-1A, 478-
Corporation Act shall be deleted.
1AA and 478-1B
of III of 1888.
Deletion of 12. Schedules H and H-1 of the Mumbai Corporation Act shall be
Schedules H deleted.
and H-1 of
III of 1888.
CHAPTER III
AMENDMENTS TO THE MAHARASHTRA ENTERTAINMENTS DUTY ACT.
I of 13. In section 2 of the Maharashtra Entertainments Duty Act Amendment
1923. of section 2
(hereinafter, in this Chapter, referred to as “the Entertainments Duty Act”),— of I of 1923.
(1) clause (d-1) shall be deleted ;
(2) after clause (f-a1), the following clauses shall be inserted, namely :—
“(f-a2) “local authority” means,—
(i) a “Municipality” as defined in clause (e) of article 243P
of the Constitution ;
Mah. V (ii) a “Zilla Parishads” as constituted under the
of 1962. Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 ;
41 of (iii) “Cantonment Board”, as defined in section 3 of the
2006. Cantonments Act, 2006 ;
(f-a3) “Chief Officer” means a person appointed or deemed to
Mah.
XL of
be appointed as Chief Officer under the Maharashtra Municipal
1965. Councils, Nagar Panchayats and Industrial Townships Act, 1965 ;
(f-a4) “Chief Executive Officer” of the Zilla Parishads
means the Chief Executive Officer of a Zilla Parishad appointed
Mah. V under section 94 of Maharashtra Zilla Parishads and Panchayat
of 1962. Samitis Act, 1961 ;
(f-a5) “Chief Executive Officer” of the Cantonment Board
41 of means the person appointed as the Chief Executive Officer of a
2006. cantonment under the Cantonments Act, 2006 ;
III of (f-a6) “Municipal Commissioner” means the Municipal
1888. Commissioner for the Municipal Corporation appointed under the
LIX of Mumbai Municipal Corporation Act or as the case may be, under
1949. the Maharashtra Municipal Corporations Act ;”.
14. In section 3 of the Entertainments Duty Act,— Amendment
of section 3
(1) except sub-sections (6), (7) and (8), for the words “State of I of 1923.
Government”, wherever they occur, the words “local authority” shall
be substituted ;
(2) in sub-section (3), in clause (j), for the word “Commissioner”
the words “local authority” shall be substituted ;
(3) in sub-section (4), in clause (d), for the words “Collector of the
District” the following shall be substituted, namely :––
“ (i) Municipal Commissioner, in case of a Municipal
Corporation, or
(ii) Chief Officer, in case of a Municipal Council, or
(iii) Chief Executive Officer, in case of a Zilla Parishad or a
Cantonment Board, as the case may be,”;
(4) in sub-section (13), in clause (b), in sub-clause (i), for the word
“Collector” the following shall be substituted, namely :––
“(i) Municipal Commissioner, in case of a Municipal
Corporation,
(ii) Chief Officer, in case of a Municipal Council,
(iii) Chief Executive Officer, in case of a Zilla Parishad or a
Cantonment Board, as the case may be, ”.
Deletion of 15. Section 3AA of the Entertainments Duty Act shall be deleted.
section 3AA
of I of 1923.
Amendment 16. In section 3A of the Entertainments Duty Act,––

of section 3A
of I of 1923. (1) for the words “State Government” the words “local authority”
shall be substituted;
(2) the words, figure and letters “and a surcharge provided by
section 3AA” shall be deleted.
Amendment 17. In section 4 of the Entertainments Duty Act, for the words “State
of section 4 Government”, wherever they occur, the words “local authority” shall be
of I of 1923.
substituted.
Amendment 18. In section 4B of the Entertainments Duty Act, for the words “State
of section 4B
Government”, wherever they occur, the words “local authority” shall be
of I of 1923.
substituted.
Amendment 19. In section 4E of the Entertainments Duty Act, for the words “State
of section 4E
Government”, wherever they occur, the words “local authority” shall be
of I of 1923.
substituted.
Amendment 20. In section 5 of the Entertainments Duty Act, for the word “Collector”
of section 5
of I of 1923.
wherever it occurs, the words “local authority” shall be substituted.
Amendment 21. In section 6 of the Entertainments Duty Act, in sub-sections (1)
of section 6 and (2), for the word “Collector” the words “local authority” shall be
of I of 1923.
substituted.
Amendment 22. In section 8 of the Entertainments Duty Act, for the portion
of section 8 beginning with “The Commissioner” and ending with “the State Government”
of I of 1923.
the words “Any officer duly authorized by the local authority” shall be
substituted.
Amendment 23. In section 9A of the Entertainments Duty Act, for the words “State
of section 9A Government”, wherever they occur, the words “local authority” shall be
of I of 1923.
substituted.
Amendment 24. In section 9B of the Entertainments Duty Act, for the word
of section 9B
of I of 1923.
“Government” the words “local authority” shall be substituted.
Amendment 25. In section 9C of the Entertainments Duty Act, for the word
of section 9C “Collector” the words “local authority” shall be substituted.
of I of 1923.
Amendment 26. In section 9D of the Entertainments Duty Act, for the word
of section 9D
“Collector” the words “local authority” shall be substituted.
of I of 1923.
Amendment 27. In section 10 of the Entertainments Duty Act,—
of section 10
of I of 1923. (1) the existing section 10 shall be re-numbered as sub-section (1)
thereof; and in sub-section (1) as so re-numbered, for the words “ State
Government” wherever they occur, the words “local authority” shall
be substituted ;
(2) after sub-section (1) as so re-numbered, the following sub-
section shall be added, namely :––
“(2) For the purposes of sub-section (1) , the powers of the
local authority shall be exercised by ( i) the Municipal
Commissioner, in case of a Municipal Corporation, (ii) the Chief
Officer, in case of a Municipal Council, (iii) the Chief Executive
Officer, in case of a Zilla Parishad, (iv) the Chief Executive Officer,
in case of a Cantonment Board, in their respective jurisdiction.”.
28. In section 10A of the Entertainments Duty Act, for the word Amendment
of section
“Collector”, wherever it occurs, the following shall be substituted, namely :–– 10A of I of
“ (i) Municipal Commissioner, in case of a Municipal Corporation, 1923.
(ii) Chief Officer, in case of a Municipal Council, (iii) Chief
Executive Officer, in case of a Zilla Parishad, (iv) Chief Executive
Officer, in case of a Cantonment Board”.
29. In section 12 of the Entertainments Duty Act, for the words “State Amendment
Government”, at both the places where they occur, the words “State of section 12
of I of 1923.
Government and local authority” shall be substituted.
30. Section 13 of the Entertainments Duty Act shall be deleted. Deletion of
section 13 of
I of 1923.
31. Schedule appended to the Entertainments Duty Act shall be deleted. Deletion of
Schedule of I
of 1923.
CHAPTER IV
AMENDMENTS TO THE MAHARASHTRA MUNICIPAL CORPORATIONS ACT.
LIX of 32. In section 2 of the Maharashtra Municipal Corporations Act Amendment
1949. (hereinafter, in this Chapter, referred to as “the Municipal Corporations Act”), of section 2
of LIX of
clauses (6A), (31A), (42), (70A), (70B) and (70C) shall be deleted. 1949.
33. In section 32 of the Municipal Corporations Act,- Amendment
of section 32
(1) in sub-section (4), the words “octroi or” shall be deleted; of LIX of
1949.
(2) in sub-section (5), the word “octroi” shall be deleted.
34. In section 99 of the Municipal Corporations Act, the words, brackets Amendment
of section 99
and letters “excluding local body tax under clause (aaa) thereof” shall be of LIX of
deleted. 1949.
35. Sections 99A, 99B, 99C and 99D of the Municipal Corporations Act Deletion of
sections 99A
shall be deleted. to 99D of
LIX of 1949.
36. In section 127 of the Municipal Corporations Act, in sub-section Amendment

(2), clauses (a), (aa) and (aaa) shall be deleted. of section 127
of LIX of
1949.
37. In section 128 of the Municipal Corporations Act, in clause (5), the Amendment
words “octroi and ” shall be deleted. of section 128
of LIX of
1949.
38. Section 146 alongwith the heading “Exemptions from Octroi” of the Deletion of
Municipal Corporations Act shall be deleted. section 146
of LIX of
1949.
39. In section 149 of the Municipal Corporations Act, sub-section (6) Amendment
shall be deleted. of section 149
of LIX of
1949.
¦ÉÉMÉ +É`ö---90---2
Deletion of 40. Chapter XIA and sections 152A to 152O of the Municipal
Chapter XIA Corporations Act shall be deleted.
and sections
152A to
152O of LIX
of 1949.
Deletion of 41. Chapter XIB and sections 152P, 152Q, 152R, 152S and 152T of the
Chapter XIB
and section Municipal Corporations Act shall be deleted.
152P to 152T
of LIX of
1949.
Deletion of 42. Sections 398 and 398-1A of the Municipal Corporations Act shall
sections 398 be deleted.
and 398-1A
of LIX of
1949.
Amendment 43. In section 466 of the Municipal Corporations Act, in sub-section
of section 466 (1), in para (A),—
of LIX of
1949.
(1) in clause (a), the words “octroi and ” shall be deleted;
(2) in clause (b), the words “octroi and ” shall be deleted;
(3) clause (c) shall be deleted;
(4) clause (e) shall be deleted;
(5) clause (g) shall be deleted.
Deletion of 44. Schedules A, B and C of the Municipal Corporations Act shall be

Schedules A, deleted.
B and C of
LIX of 1949.
Amendment 45. In Schedule D of the Municipal Corporations Act, in Chapter VIII,
of Schedule
rules 26, 28 and 29 shall be deleted.
D of LIX of
1949.
CHAPTER V
AMENDMENT TO THE MAHARASHTRA MOTOR VEHICLES TAX ACT.
Amendment 46. In section 2 of the Maharashtra Motor Vehicles Tax Act, for clause LXV of
in section 2 (1A), the following clause shall be substituted, namely:— 1958.
of LXV of
1958. “(1A) “cost of vehicle” in relation to,—
(a) a vehicle manufactured in India means, cost as per the
final cost mentioned in the purchase invoice of the vehicle issued 12 of
either by the manufacturer or the dealer of the vehicle which 2017.
shall include the basic manufacturing cost, Central Goods and 13 of
2017.
Services Tax levied under the Central Goods and Services Tax
Act, 2017, Integrated Goods and Services Tax under the Integrated
Goods and Services Tax Act, 2017, Cess under the Goods and
Services Tax (Compensation to States) Act, 2017 and Goods and 15 of
Services Tax under the Maharashtra Goods and Services Tax Act, 2017.
2017 and if the vehicle has been sold in the State of Maharashtra Mah. of
from any other State or Union Territory shall include the Goods 2017.
and Services Tax paid in such State or Union Territory, and
(b) a vehicle imported into India irrespective of its place of
52 of manufacture means cost as per the landed value of the vehicle
1962. consisting of the assessable value under the Customs Act, 1962
and the customs duty paid thereupon, including additional duty
paid if any, as endorsed in the Bill of Entry by the Customs
13 of Department, and Integrated Goods and Services Tax under the
2017. Integrated Goods and Services Tax Act, 2017, and Cess under the
15 of Goods and Services Tax (Compensation to States) Act, 2017, if
2017. any.
Explanation.–(1) The discount given by the manufacturer or
the dealer, if any, shall be added in the final cost as mentioned in
the purchase invoice.
12 of (2) The vehicles sold prior to the date of commencement of the
2017. Central Goods and Services Tax Act, 2017, the Integrated Goods
13 of
2017. and Services Tax Act, 2017, the Goods and Services Tax
15 of (Compensation to States) Act, 2017 and the Maharashtra Goods and
2017.
Mah. .... Services Tax Act, 2017 and produced for registration after such date
of shall be taxed as per the provisions which were in force prior to the
2017. Maharashtra Goods and Services Tax related laws (Amendments,
Mah. Validation and Savings) Act, 2017;”.
XLII
of
2017.
CHAPTER VI
AMENDMENTS TO THE MAHARASHTRA VILLAGE PANCHAYATS ACT.
III of 47. In section 3 of the Maharashtra Village Panchayats Act (hereinafter, Amendment
1959. in this Chapter, referred to as “the Village Panchayats Act”), in section 3, of section 3
of III of
clauses (5), (11A) and (11B) shall be deleted. 1959.
48. Section 124 A of the Village Panchayats Act shall be deleted. Deletion of
section 124A
CHAPTER VII of 1959.
AMENDMENTS TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND

INDUSTRIAL TOWNSHIPS ACT, 1965.
Mah. 49. In section 2 of Maharashtra Municipal Councils, Nagar Panchayats Amendment
XL of and Industrial Townships Act, 1965 (hereinafter, in this Chapter, referred to of section 2
1965. of Mah. XL
as “the Municipal Councils Act”), clause (3A) shall be deleted. of 1965.
50. In section 87A of the Municipal Councils Act, in sub-section (3), in Amendment
clause (xi),–– of section 87A
of Mah. XL
(1) in sub-clause (a), the word “cess” shall be deleted; of 1965.
(2) in sub-clause (b), the word “cess” shall be deleted.
51. In section 105 of the Municipal Councils Act, in sub-section (1), Amendment
clauses (aa) and (e) shall be deleted. of section 105
of Mah. XL
of 1965.
52. Chapter IXA and sections 148A to 148O of the Municipal Councils Deletion of
Act shall be deleted. Chapter IXA
and sections
148A to
148O of
Mah. XL of
1965.
¦ÉÉMÉ +É`ö---90---3
CHAPTER VIII
AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS,
TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
Amendment 53. In Schedule I appended to the Maharashtra State Tax on Mah.
to Schedule I Professions, Trades, Callings and Employments Act, 1975, for entry 20A, the XVI of
of Mah. XVI 1975.
of 1975.
following entry shall be substituted, namely :—
“20A. Persons, registered under the Maharashtra 2500 per Mah. ....
of 2017.
Goods and Services Tax Act, 2017. annum.”.
CHAPTER-IX
AMENDMENTS TO THE MAHARASHTRA VALUE ADDED
TAX ACT, 2002.
Amendment 54. In the long title of the Maharashtra Value Added Tax Act, 2002 Mah.
in long title (hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), the IX of
of Mah. IX of words “or purchase” shall be deleted. 2005.
2005.
Amendment 55. In the preamble of the Value Added Tax Act, the words “or
in preamble purchase” shall be deleted.
of Mah. IX of
2005.

of section 2
of Mah. IX of (1) clauses (1), (2) and (3-a) shall be deleted;
2005.
(2) after clause (3-a) so deleted, the following clause shall be
“(3-b) “appointed date for the Maharashtra Goods and Services Mah. ....
Tax Act” means the date on which the Maharashtra Goods and of 2017.
Services Tax Act, 2017 comes into force;”;
(3) in clause (4), in the Explanation, clause (i) shall be deleted;
(4) clause (7) shall be deleted;
(5) in clause (8), Exception I, II and III shall be deleted;
(7) for clause (12), the following clause shall be substituted, namely :—
“(12) “goods” means petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas, aviation turbine
fuel and alcoholic liquor for human consumption;”;
(8) after clause (14) the following clause shall be inserted, namely:—
“(14A) “Maharashtra Goods and Services Tax Act” means the Mah. ....
Maharashtra Goods and Services Tax Act, 2017;”; of 2017.
(9) clause (17A) shall be deleted;

(10) in clause (20), Explanation IA shall be deleted;
(11) in clause (24), in the Explanation, in clause (b), in sub-clause
(vi), for the words and brackets “of goods, being food or any other article
for human consumption or any drink (whether or not intoxicating), the
words “of alcoholic liquor for human consumption” shall be substituted;
(12) in clause (25), Explanation IA shall be deleted;
(14) in clause (29), the words “or purchase tax leviable or as the
case may be,” shall be deleted;
(15) in clause (32), Explanation I shall be deleted;
(16) in clause (33), Explanation I shall be deleted.
57. In section 3 of the Value Added Tax Act,–– Amendment
of section 3
(1) sub-section (1) shall be deleted; of Mah. IX of
(a) for the words “to whom sub-section (1) does not apply and
whose turnover either of all sales or, as the case may be, purchases
made” the words “whose turnover of all sales of goods” shall be
substituted;
(b) in the proviso, the words “ and purchases” and the words
“or turnover of purchases” shall be deleted;
(3) in sub-section (3), the words “or turnover of purchases” shall
be deleted;
(4) sub-section (5A) shall be deleted;
(5) in sub-section (8), the words “or purchases” shall be deleted.
58. In section 6 of the Value Added Tax Act,–– Amendment
of section 6
(1) for sub-section (1), the following sub-section shall be of Mah. IX of
substituted, namely :— 2005.
“(1) There shall be levied a sales tax on the turnover of sales
of goods, specified in column (2) in SCHEDULE B at the rates set
out against each of them in column (3) of the said Schedule.”;
(2) in sub-section (2) , for the word and letter “ Schedule D”,
the word “ SCHEDULE B” shall be substituted;
59. Sections 6A, 6B and 7 of the Value Added Tax Act shall be deleted. Deletion of
sections 6A,
6B and 7 of
Mah. IX of
2005.

of section 8
(1) in sub-section (2), the words “and lubricants” shall be deleted; of Mah. IX of
(2) sub-sections (3C) and (3D) shall be deleted. 2005.
of section 16
(1) in sub-section (6), in clause (b), the words “or the turnover of of Mah. IX of
purchases” shall be deleted; 2005.
(2) after sub-section (6), the following sub-section shall be inserted,
namely :—
“(6A) The registration of a dealer, who has not effected sale,
during the year 2016-17, of any goods, specified in column (2) in
SCHEDULE A or, as the case may be SCHEDULE B, as it exists
on the appointed date for the Maharashtra Goods and Services
Tax Act, shall be deemed to be cancelled with effect from the said
appointed date:
Provided that, any such dealer, whose registration is deemed
to be cancelled, may apply in the prescribed manner for the
revocation of the cancellation of his registration, if he intends to
carry on the business in these goods.”.
¦ÉÉMÉ +É`ö---90---3+
Deletion of 62. Section 17 of the Value Added Tax Act shall be deleted.
section 17 of
Mah. IX of
2005.
Insertion of 63. After section 26A of the Value Added Tax Act, the following section
section 26B
in Mah. IX of
shall be inserted, namely :—
2005.
Speedy “26B. The State Government may enact a scheme by a notification

disposal of in the Official Gazette providing for,—
various
proceedings. (i) the speedy disposal of proceedings of assessments under
section 23, rectifications under section 24, review under section
25, appeals under section 26, refund proceedings and recovery
proceedings;
(ii) criterion for selection of cases for assessment; and
(iii) criterion for selection of cases for withdrawal of pending
proceedings referred in clause (i).”.
Amendment 64. In section 30 of the Value Added Tax Act, in sub-section (2), after
of section 30 the second proviso, the following proviso shall be added, namely :—
of Mah. IX of
2005. “Provided also that, in case a dealer, whose registration is deemed
to be cancelled under sub-section (6A) of section 16 , files an annual
revised return, as provided under clause (b) or, as the case may be,
clause (c), of sub-section (4) of section 20, for any period starting from
the 1st April 2017, then the interest shall be payable on the excess amount
of tax, payable as per such annual revised return from the prescribed
dates by the prescribed class of dealers.”.
Deletion of 65. Section 31A of the Value Added Tax Act shall be deleted.
section 31A
of Mah. IX of
2005.
Amendment 66. In section 41 of the Value Added Tax Act, in sub-section (4),—
of section 41
of Mah. IX of (1) in clause (a), the words “and petroleum products” shall be
2005. deleted;
(2) in clause (b), in the Explanation, the words “and petroleum
products” shall be deleted;
(3) clause (c) shall be deleted.
of section 42
of Mah. IX of (1) sub-section (1) shall be deleted;
2005.
(2) in sub-section (2), the portion beginning with the words “who
are running any eating house” and ending with the words “or vendors”
shall be deleted;
(3) after sub-section (2), the following sub-section shall be added
and deemed to have been added with effect from the 1st April 2010,
namely :—
“(3B) The registered dealers, who had undertaken the
construction of flats, dwellings or buildings or premises and
transferred them in pursuance of an agreement along with the
land or interest underlying the land and where,—
(a) such agreement is registered on or before the 31st
May 2017; and
(b) the works contract activity in respect of aforesaid
agreement is continued on or after the date notified for the
purpose of the Maharashtra Goods and Services Tax Act or,
as the case may be, payment is received,
then notwithstanding anything contained in sub-section
(3A) or, as the case may be, in the Notification, Finance
Department, No. VAT/2015/CR-65/Taxation.-1 dated the 9th
July 2010, but subject to the conditions stated in column (3)
at Serial Number (3) to (5) and (7) of the aforesaid notification,
the said dealer shall,—
(i) determine the composition amount in lieu of tax
payable on the transfer of the goods (whether as goods or in
some other form), in execution of the works contract under
the Act, at one per cent. of the payment received in respect
of said flats, dwellings or buildings or premises till the date
immediately preceding the date on which the Maharashtra
Goods and Services Tax Act comes into force, and deduct the
amount so determined from the composition amount paid as
per the aforesaid notification, and
(ii) take the credit into the electronic credit ledger
prescribed under the Maharashtra Goods and Services Tax
Act of the balance unutilized amount remained on the date
on which the Maharashtra Goods and Services Tax Act comes
into force.” ;
(4) sub-sections (3), (3A) and (4) shall be deleted.
of section 45
(1) in sub-section (2), the words “or purchased” shall be deleted; of Mah. IX of
(a) the words “or purchases”, at both the places where they
occur, shall be deleted ;
(b) in the proviso, the words “ or purchase ” shall be deleted.
69. In section 47 of the Value Added Tax Act, after sub-section (2A), Amendment
the following sub-section shall be inserted, namely :— of section 47
of Mah. IX of
2005.
“(2B) Notwithstanding anything contained in this section, if the
order of the Court, Tribunal or the Central Government is passed on
or after the appointed date of the Maharashtra Goods and Services
Tax Act, then the provisions of the said Act, in this regard, shall be
applicable.”.
of section 48
(1) in sub-section (1), in clause (a),— of Mah. IX of
(a) sub-clauses (i), (iii) and (iv) shall be deleted ; 2005.
(b) in sub-clause (ii), the words “or purchase” shall be deleted ;

(2) sub-section (3) shall be deleted.
section 49 of
Mah. IX of
2005.
Amendment 72. In section 74 of the Value Added Tax Act, in sub-section (3), clause
of section 74
of Mah. IX of (c) shall be deleted.
2005.
Substitution 73. For section 84 of the Value Added Tax Act, the following section
of section 84
of Mah. IX of shall be substituted, namely :—
2005.
Declaration of “84. (1) The Commissioner may, by notification in the Official

stock of goods
held on the Gazette, require any class of registered dealers, as may be specified in
appointed the notification, to declare the details, to the prescribed authority,
date and
calling for regarding capital assets and the stock of goods held by them on the
other
information, day immediately preceding the appointed date for the Maharashtra
etc.
Goods and Services Tax Act.
(2) The Commissioner may, by notification in the Official Gazette,

require any class of registered dealers, migrating to the Maharashtra
Goods and Services Tax Act to furnish any other information in the
prescribed manner.”.
section 87 of
Mah. IX of
2005.
Amendment 75. In Schedule A appended to the Value Added Tax Act, for the entries
to Schedule A
of Mah. IX of 1 to 63, the following entries shall be substituted, namely :—
2005.
“1 Toddy and Arak- Nil
2 Goods supplied from bond to foreign going ships

and aircrafts. Nil.”.
Deletion of 76. Schedules B, C, and E appended to the Value Added Tax Act shall
Schedules B,
C and E of be deleted.
Mah. IX of
2005.
Amendment 77. Schedule D appended to the Value Added Tax Act shall be renamed
to Schedule
D of Mah. IX as Schedule B thereof and in Schedule B as so renamed,—
of 2005.
(a) entry 4 shall be deleted ;
(b) in entry 6, in column (2), for the figures and words “ entry 8 of
SCHEDULE C, entry 11 and entry 11A ” the figures and words “ entry
11, 11A and entry 13 ” shall be substituted. ” ;
(c) for entries 12, 13 and 14 the following entries shall be substituted,
namely :—
“12 Petroleum Crude 5%
13 Aviation Turbine Fuel sold to a Turbo-prop 5%
aircraft.
Explanation.—for the purposes of this entry,
“ Turbo-prop Aircraft ” means an aircraft deriving
thrust mainly from propeller, wich may be driven
by either turbine engine or piston engine.
14 Bunker Oil supplied to foreign going ships 6%
15 Natural Gas 13.5%.”.
CHAPTER X
VALIDATION AND SAVINGS.
III of 78. (1) Notwithstanding the amendments made in the Mumbai Savings.
1888.
Municipal Corporation Act, the Maharashtra Entertainments Duty Act, the
I of
1923. Maharashtra Municipal Corporations Act, the Maharashtra Motor Vehicles
LIX of Tax Act, the Maharashtra Village Panchayats Act, the Maharashtra Municipal
1949.
LXV of
Councils, Nagar Panchayats and Industrial Townships Act, 1965, the
1958. Maharashtra State Tax on Professions, Trades, Callings and Employments
III of Act, 1975 and the Maharashtra Value Added Tax Act, 2002 by this Act, those
1959.
Mah. laws and all rules, regulations, orders, notifications, form, certificates and
XL of notices, appointments and delegation of powers issued under those laws which
1965. are in force immediately before the appointed day of the Maharashtra Goods
Mah.
XVI of and Services Tax Act, 2017 shall, subject to the other provisions of this Act,
1975. in so far as they apply, continue to have effect after the appointed day of the
Mah. IX
Maharashtra Goods and Services Tax Act, 2017 for the purposes of the levy,
of 2005.
returns, assessment, re-assessment, appeal, determination, revision,
Mah. ....
of 2017. rectification, reference, limitation, production and inspection of accounts and
documents and search of premises, transfer of proceedings, payment and
Mah. ....
of 2017. recovery, calculation of cumulative quantum of benefits, exemption from
payment of tax and deferment of due date for payment of tax, cancellation of
the certificate of Entitlement, collection or deduction of tax at source, refund
or set off of any tax, withholding of any refund, exemption from payment of
tax, collection of statistics, the power to make rules, the imposition of any
penalty, or of interest or forfeiture of sum where such levy, returns
assessment, re-assessment, appeal, determination, revision, rectification,
reference, limitation, payment and recovery, calculation of cumulative
quantum of benefits, exemption from payment of tax and deferment of due
date for payment of tax, cancellation of the certificate of entitlement,
collection, deduction of tax at source, refund, set-off, withholding of any
refund, exemption, collection of statistics, the power to make rules, limitation,
production and inspection of accounts and documents and search of premises,
transfer of proceedings, penalty, interest or forfeiture of any sum relates to
Mah. .... any period ending before the appointed day of the Maharashtra Goods and
of 2017. Services Tax Act, 2017 or for any other purpose whatsoever connected with
or incidental to any of the purposes aforesaid and whether or not the tax,
penalty, interest, sum forfeited or tax deducted at source, if any, in relation
to such proceedings is paid before or after the appointed day of the
Mah. .... Maharashtra Goods and Services Tax Act, 2017.
of 2017.
(2) Without prejudice to the provisions contained in the foregoing sub- I of
section, the provisions of section 7 of the Maharashtra General Clauses Act, 1904.
shall apply in relation to the repeal of any of the provisions of the Acts referred
to in sub-section (1).
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´É¹ÉÇ 4, +ÆEòú 25(2)] ¶ÉÊxÉ´ÉÉ®úú , ¨ÉÉSÉÇ 31, 2018/SÉèjÉ 10, ¶ÉEäò 1940 [{ÉÞ¹`ä 5, ËEò¨ÉiÉ : ¯û{ÉªÉä 27.00
in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of
2018), is hereby published under the authority of the Governor.
RAJENDRA G. BHAGWAT,
I/c. Secretary (Legislation) to Government,
———————
MAHARASHTRA ACT No. XXVI OF 2018.
“ Maharashtra Government Gazette ”, on the 31st March 2018.)

WHEREAS it is expedient 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-ninth Year of the Republic of India as follows :—
CHAPTER I
PRELIMINARY.
1. (1) This Act may be called the Maharashtra Tax Laws (Levy and Short title
Amendment) Act, 2018. and
commence-
ment.
(1)
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(2) Save as otherwise provided in this Act, it shall come into force with
effect from the 1st April 2018.
CHAPTER II
AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES,
CALLINGS AND EMPLOYMENTS ACT, 1975.
of section 3 of XVI of
Mah. XVI of
Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred
1975.
1975. to as “the Profession Tax Act”), in sub-section (2), after the words “Every
person” the words and figures, “including limited liability partnership,
registered under the Limited Liability Partnership Act, 2008 but” shall be 6 of
inserted. 2009.
Insertion of 3. After section 4B of the Profession Tax Act, the following section
new section
4C in Mah.
shall be inserted, namely :—
XVI of 1975.
Collection “4C. (1) The State Government may, from time to time, by
and payment notification published in the Official Gazette and subject to such
towards tax.
conditions and restrictions as may be specified therein, require any
notified person or class of persons (hereinafter, in this section referred
to as “tax collector”), who is eligible to receive any amount towards supply
of goods or, as the case may be, supply of services or towards any other
purposes, to collect an amount towards tax from an enrolled person or a
person, liable to be enrolled.
(2) The tax collector shall pay such amount into the Government
Treasury in the manner specified in the notification. The amount so paid
under this section shall be deemed to have been paid on behalf of such
person, from whom the said amount by way of tax is collected.
(3) All the provisions under the Act, related to an employer and
employee, shall mutatis mutandis apply to the person liable to
collect the tax and the person from whom such tax is collected under
sub-section (1).”.
Amendment 4. In section 8 of the Profession Tax Act, for sub-section (3), the following
of section 8 of
Mah. XVI of
sub-sections shall be substituted, namely :—
1975. “(3) The State Government may, by notification published in
the Official Gazette, subject to such conditions and restrictions, as
may be specified therein, provide a scheme for payment of tax, in
advance, at the rate, which shall be lower than the rate applicable
to an enrolled person under Schedule I.
(3A) The liability of such enrolled person, who has paid
such amount in advance, as per the notification issued under
sub-section (3) shall not be varied due to any increase or decrease
in the rate of tax, as provided in Schedule I.”.
5. For section 11 of the Profession Tax Act, the following section shall Amendment
be substituted, namely :— of section 11
of Mah. XVI
of 1975.
Mah. “11. The provisions of the Maharashtra Goods and Services Tax Recovery of
XLIII of Act, 2017 regarding recovery of tax shall, mutatis mutandis apply for tax.
2017. the recovery of dues under this Act.”.
6. In section 12 of the Profession Tax Act, in sub-section ( 1), in Amendment
clause (b), for the words “and Profession Tax Officers” the words and brackets of section 12
of Mah. XVI
“,Profession Tax Officers and such other officers and persons (with such
of 1975.
designation) as the State Government thinks necessary” shall be substituted.
7. After section 26 of the Profession Tax Act, the following section shall Insertion of
be inserted, namely :— new section
26A in Mah.
XVI of 1975.
“26A. (1) The Commissioner may, if he considers that for the Power to
purposes of better administration of this Act, it is necessary so to do, he collect
may, by notification in the Official Gazette, direct that statistics be statistics.
collected relating to any matter dealt with, by or in connection with this
Act.
(2) Upon such direction being given, the Commissioner or any
officer, authorized by the Commissioner in this behalf, may, by
notification in the Official Gazette and if found necessary by notice in
any newspaper or in such other manner as in the opinion of the
Commissioner or the said officer, is best suited to bring the notice to the
attention of persons, call upon all persons to furnish such information
or returns, as may be specified therein, relating to any matter in respect
of which statistics is to be collected. The form in which the officers to
whom, such information or returns should be furnished, the particulars
which they should contain and the period specified in the notification,
within which such information or returns should be furnished, shall be
such as may be specified therein.
(3) Any person, who fails to furnish information as provided in this
section within the period specified in such notification, shall be liable to
pay, by way of penalty, a sum not exceeding rupees ten thousand and in
case of continuing default, for a period beyond two months, a further
penalty of rupees one hundred for every day of such continuance.”.
8. In the SCHEDULE I appended to the Profession Tax Act,— Amendment
to
(1) after entry 18, the following entry shall be inserted, namely :—
SCHEDULE I
6 of “18A. Limited liability partnership, 2,500 per of Mah. XVI
2009. registered under the Limited Liability annum.” ; of 1975.
Partnership Act, 2008.
(2) for entry 19, the following entry shall be substituted, namely :—
“19. (a) Each partner of a firm (whether 2,500 per
9 of registered or not under the Indian annum.
1932. Partnership Act, 1932),
(b) Each partner of a limited liability 2,500 per
partnership, registered under the annum.”.
6 of Limited Liability Partnership
2009. Act, 2008,
engaged in any profession, trade or
calling.
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CHAPTER III
Amendment 9. In section 11 of the Maharashtra Value Added Tax Act, 2002 Mah. IX
of section 11
(hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), for of 2005.
of Mah. IX of
2005. sub-section (3), the following sub-sections shall be substituted and shall be
deemed to have been substituted with effect from the 1st April 2017,
namely :—
“(3) Every member of the Tribunal shall be a person, who,—
(i) is or has been, a Judge of the High Court, or
(ii) is or has been, a District Judge, or
(iii) is qualified for appointment as a District Judge, and has
held Judicial Office for not less than ten years, or
(iv) (a) has, for a continuous period of not less than two years
held office, not below the rank of Joint Commissioner of Sales Tax
or, as the case may be, Joint Commissioner of State Tax and has
dealt with quasi-judicial proceedings, or
(b) is retired and has before his retirement held office not below
the rank of Joint Commissioner of Sales Tax or, as the case may be,
Joint Commissioner of State Tax and had before his retirement dealt
with quasi-judicial proceedings, or
(c) is retired and before his retirement has held office as
member of the Tribunal.
Explanation.—For the purposes of this sub-section, “quasi-judicial
proceedings” shall include assessment, audit or appeal proceedings.
(3A) (a) The members, specified in clause (i), (ii) or (iii) shall
be appointed or re-appointed by the State Government after
consultation with the High Court of Judicature at Bombay.
(b) The member, specified in clause (iv), shall be appointed or
re-appointed by the State Government on the recommendations of a
Selection Committee, constituted in the prescribed manner.
(3B) The terms of office of the member of the Tribunal shall be such
as may be prescribed. The member shall hold office for such period, as
may be prescribed or as the State Government may, by special order in
his case, specify.”.
of section 31
of Mah. IX of (1) in sub-section (1), in clause (b), in sub-clause (i), after the words
2005. “amount payable” the words, figures and letters “upto the 31st December
2018” shall be inserted;
(2) in sub-section (4), the following proviso shall be added and shall
be deemed to have been added with effect from the 1st July 2017,
namely :—
“Provided that, any amount paid by an employer, in accordance
with the provisions of this section to the credit of the State
Government during the period starting on or after the 1st July 2017
and ending on the 31st December 2018, may be claimed as credit in
the prescribed manner and subject to the prescribed conditions, by
the person making the supply to the employer or the concerned
sub-contractor (if any).”.
11. In section 32A of the Value Added Tax Act, in sub-section (2), in Amendment
the Explanation, for the words “dues which are rupees one hundred or less” of section 32A
of Mah. IX of
the words “tax, which is rupees five hundred or less, per order or, as the case 2005.
may be, per period and the interest payable thereon” shall be substituted.
12. In section 59 of the Value Added Tax Act, in sub-section (1), in the Amendment
proviso, for the words “Thane and Raigad District” the words “Thane, Palghar of section 59
of Mah. IX of
and Raigad Districts” shall be substituted. 2005.
13. In section 61 of the Value Added Tax Act, after sub-section (1), Amendment
before Explanation-I, the following proviso shall be inserted, namely :— of section 61
of Mah. IX of
“Provided that, for the year 2017-18, the provisions of this sub- 2005.
section shall be applicable to a dealer, whose registration is deemed to
have been cancelled under sub-section (6A) of section 16, if the,—
(a) aggregate of his turnover of sales and the value of goods
transferred to any other place of his business or of his agent or
principal, situated outside the State, not by reason of sale, or
(b) turnover of purchases,
exceeds rupees twenty five lakh.”.
14. In section 85 of the Value Added Tax Act, in sub-section (2),— Amendment
of section 85
(1) in clause (i), for the word and figures “section 26.” the words of Mah. IX of
and figures “ section 26, or” shall be substituted; 2005.
(2) after clause (i), the following clause shall be added, namely :—
“(j) any order, published by the Commissioner, by virtue of the
powers conferred on him by notification issued under section 26B.”.
CHAPTER IV
AMENDMENT TO THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
Mah. 15. In section 3 of the Maharashtra Goods and Services Tax Act, 2017, Amendment
XLIII of for clause (f), the following clauses shall be substituted, namely :— of section 3 of
2017. Mah. XLIII of
“(f) Assistant Commissioners of State Tax, 2017.
(f-1) State Tax Officers, and”.
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¨É½þÉ®úÉ¹]Åõ Ê´ÉvÉÉxÉ¨ÉÆb÷³ýÉSÉä +ÊvÉÊxÉªÉ¨É ´É ®úÉVªÉ{ÉÉ±ÉÉÆxÉÒ |ÉJªÉÉÊ{ÉiÉ Eäò±Éä±Éä +vªÉÉnäù¶É ´É Eäò±Éä±Éä Ê´ÉÊxÉªÉ¨É +ÉÊhÉ Ê´ÉÊvÉ ´É xªÉÉªÉ
Ê´É¦ÉÉMÉÉEòbÚ÷xÉ +É±Éä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).
in English of the Maharashtra Tax Laws (Amendment and Validation) Act, 2019 (Mah. Act No.
XIV of 2019), is hereby published under the authority of the Governor.
Secretary (Legislation) to Government,
MAHARASHTRA ACT No. XIV OF 2019.

“ Maharashtra Government Gazette ”, on the 9th July 2019).
An Act further to amend certain tax laws in operation in the State of
Maharashtra.
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 certain tax laws in operation in the State of
Mah. Maharashtra, for the purposes hereinafter appearing ; and, therefore,
Ord . promulgated the Maharashtra Tax Laws (Amendment and Validation)
VI of
2019.
Ordinance, 2019, on the 6th March 2019 ;
AND WHEREAS it is expedient to replace the said Ordinance by an Act
of the State Legislature; it is hereby enacted in the Seventieth Year of the
CHAPTER I
PRELIMINARY.
1. (1) This Act may be called the Maharashtra Tax Laws (Amendment Short title and
and Validation) Act, 2019. commencement.
(2) Save as otherwise provided in this Act, it shall be deemed to have
come into force with effect from the 6th March 2019.
(1)
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CHAPTER II
AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND
EMPLOYMENTS ACT, 1975.
of section 6 of
Callings and Employments Act, 1975, in sub-section (3), for the words “rupees XVI of
Mah. XVI of 1975.
1975. one thousand” the words “rupees two hundred, in case he files the return
within a period of thirty days after the expiry of the prescribed time for
filing of such return and an amount of rupees one thousand, in any other
case,” shall be substituted.
CHAPTER III
of section 10
(hereinafter referred to as “the Value Added Tax Act”), to sub-section (2), the of 2005.
of Mah. IX of
2005. following proviso shall be inserted and shall be deemed to have been inserted
with effect from the 1st July 2017, namely :—
“Provided that, the officers appointed under the Maharashtra Goods Mah.
and Services Tax Act, 2017 shall be deemed to be the officers appointed XLIII of
2017.
under the provisions of this Act.”.
Amendment 4. In section 24 of the Value Added Tax Act, after sub-section (2), the
of section 24
following sub-section shall be inserted, namely :—
of Mah. IX of
2005. “(2A) Where any dealer has claimed set-off in the returns but such
set-off is not confirmed before the passing of the order of assessment
under section 23 for any reason whatsoever, then, at any time within
two years from the end of the financial year in which the said order of
assessment has been served, he may,—
(a) if he has not filed an appeal against the said order, or
(b) if he has filed an appeal against the said order, and he has
withdrawn the entire appeal,
apply to the Commissioner for rectification of the order on the ground
that the said set-off may be confirmed and is in a position to produce the
necessary evidence for the same and thereupon, the Commissioner shall
hold such inquiry as he may deem fit and after hearing the applicant,
rectify the assessment order, if the claim for set-off is confirmed :
Provided that, in case the applicant covered by clause (b) above has
filed an application under this sub-section, then the amount of dues,
which was stayed earlier before withdrawal of appeal, shall not be
recovered, till the disposal of such application.”.
Amendment 5. In section 26 of the Value Added Tax Act, after sub-section (6C), the
of section 26 following Explanation shall be inserted and shall be deemed to have been
of Mah. IX of
2005.
inserted with effect from the 15th April 2017, namely :—
“Explanation.—For the removal of doubts, it is hereby clarified that,
the provisions of sub-sections (6A), (6B) and (6C) shall be applicable for
any appeal, against all such orders, referred to in those sub-sections,
irrespective of the period to which the order, appealed against, relates
or irrespective of the date on which the proceedings in respect of such
order have commenced.”.
6. In Schedule A appended to the Value Added Tax Act, after entry 2, Amendment
the following entry shall be added, namely :-- to Schedule A
of Mah. IX of
“3. Sale of domestic natural gas 1. Purchasing dealer Nil.”. 2005.
or Re-gasified Liquid Natural has used the domestic
Gas by Gas Authority of India natural gas or Re-gasified
Limited to the Ratnagiri Gas Liquid Natural Gas for
and Power Private Ltd. during generation of electricity
the period from the 1st April for the supply to Indian
2017 to 15th September Railways.
2017.
2. Claimant dealer shall
furnish a Energy Account
Statement, obtained by
Ratnagiri Gas and Power
Private Limited from
Western Regional Power
Committee.
CHAPTER IV
or order of any Court or Tribunal to the contrary, any assessment, appeal, and saving.
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, appeal, review, levy or collection of tax under the provisions of
Mah. XIV Value Added Tax Act, as amended by the Maharashtra Tax Laws (Amendment
of 2019. and Validation) Act, 2019 (hereinafter, in this section, referred to as “the
Amendment Act”) shall be valid and always be deemed to be valid and
effective, as if the provisions relating to assessment, appeal, review, levy or
collection or action or thing were prevalent under the Value Added Tax Act,
on the relevant date and accordingly,—
(a) all acts, proceedings or things done or taken by the State
authority in connection with the assessment, appeal, 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 proceedings 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, Officer 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 declared 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,
appeal, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming of 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.
CHAPTER V
MISCELLANEOUS
Mah. 8. (1) The Maharashtra Tax Laws (Amendment and Validation) Repeal of
Ord . Ordinance, 2019, is hereby repealed. Mah. Ord. VI
VI of of 2019 and
2019. saving.
(2) Notwithstanding such repeal, anything done or any action taken
under the relevant tax laws as amended by the said Ordinance (including
any notification or order issued), shall be deemed to have been done, taken
or, as the case may be, issued under the corresponding provisions of the
relevant tax laws, as amended by this Act.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR DR. NAMDEO KONDAJI BHOSALE,
GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR DR. NAMDEO
KONDAJI BHOSALE.

´É¹ÉÇ 5, +ÆEò 27(3)] ¨ÉÆMÉ³ý´ÉÉ®úú, VÉÖ±Éè 9, 2019/+É¹ÉÉfø 18, ¶ÉEäò 1941 [{ÉÞ¹`äö 3, ËEò¨ÉiÉ : ¯û{ÉªÉä 27.00
¨É½þÉ®úÉ¹]Åõ Ê´ÉvÉÉxÉ¨ÉÆb÷³ýÉSÉä +ÊvÉÊxÉªÉ¨É ´É ®úÉVªÉ{ÉÉ±ÉÉÆxÉÒ |ÉJªÉÉÊ{ÉiÉ Eäò±Éä±Éä +vªÉÉnäù¶É ´É Eäò±Éä±Éä Ê´ÉÊxÉªÉ¨É +ÉÊhÉ Ê´ÉÊvÉ ´É xªÉÉªÉ
Ê´É¦ÉÉMÉÉEòbÚ÷xÉ +É±Éä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).
in English of the Maharashtra Tax Laws (Second Amendment and Validation) Act, 2019 (Mah. Act
No. XVI of 2019), is hereby published under the authority of the Governor.
–––––––––––––
MAHARASHTRA ACT No. XVI OF 2019.
“ Maharashtra Government Gazette ”, on the 9th July 2019).

WHEREAS it is expedient further to amend certain tax laws in operation
in the State of Maharashtra, for the purposes hereinafter appearing; it is
hereby enacted in the Seventieth Year of the Republic of India as follows :—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Maharashtra Tax Laws (Second Short title
and
Amendment and Validation) Act, 2019.
commencement.
(2) Save as otherwise provided in this Act, it shall come into force on
the date of publication of this Act in the Official Gazette.
(1)
¦ÉÉMÉ +É`--63---1
CHAPTER II
AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS
AND EMPLOYMENTS ACT, 1975.

of section 5 of
Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred XVI of
Mah.XVI of 1975.
1975. to as “the Profession Tax Act”), for sub-section (5) the following sub-section
shall be subsituted, namely :—
“ (5) Where an employer, liable to registration has failed to apply
for such certificate within the required time, the prescribed authority
may, after giving him a reasonable opportunity of being heard, impose
penalty of repees five for each day of delay in case of such employer.”.
Amendment 3. In section 8 of the Profession Tax Act, for sub-section (2), the
of section 8 of
following sub-section, shall be substituted, namely :—
Mah.XVI of
1975. “ (2) The amount of tax due from an enrolled person, as specified in
his enrolment certificate, shall be paid for each year on or before the
31st March of the said year :
Provided that, in respect of the person who is enrolled and the rate of
tax at which he is liable to pay tax is revised, then such revised tax shall be
paid on or before the 31st March of the year in which the rates are revised. ”.
Amendment 4. In section 9 of the Profession Tax Act, after sub-section (3), the
of section 9 of following sub-section shall be inserted, namely :—
Mah.XVI of
1975. “(3A) If a person, liable to get enrolled, fails to apply for certificate
of enrolment within the period specified under this Act, he shall be liable
to pay simple interest at the rate of 1.25 per cent. per month or part
thereof of the amount of tax payable, from the 1st July of that year, till
the date of payment of such tax, in addition to the amount of tax payable
in respect of the year, for which he has remained unenrolled. ”.
CHAPTER III
of section 23
(hereinafter referred to as the “ Value Added Tax Act ”), in sub-section (5), to of 2005.
of Mah. IX of
2005. clause (a), the following proviso shall be inserted and shall be deemed to
have been inserted with effect from the 1st April 2005, namely :—
“ Provided that, where,—

(i) a registered dealer has claimed refund in his last return or a
revised return containing last day of the year, or
(ii) an auditor has mentioned about eligibility for refund in his audit
report under section 61,
then the prescribed authority may, subject to the conditions, restrictions
and safeguards as may be prescribed, after adjusting the refund so claimed
or, as the case may be, so mentioned, against the tax liability, interest and
penalty, if any, determined in the proceedings initiated under this clause,
grant net refund to such dealer or, as the case may be, determine the net tax
liability :
Provided further that, the amount of refund claimed in the return filed
or mentioned in the audit report filed under section 61, whichever is filed
later, but not later than the 31st March 2019, in any case, may only be
considered for the purposes of the first proviso.’’.
6. In section 61 of the Value Added Tax Act, 2002, in sub-section (1), Amendment
of section 61
after the proviso, the following proviso shall be inserted, namely :—
of Mah. IX of
“ Provided further that, a dealer whose tax liability, in any year 2005.
commencing on or after the 1st April 2019 does not exceed rupees
twenty-five thousand, shall not be liable to file such audit report.
Explanation.—For the purpose of this proviso, the expression “tax

liability” means the total of all taxes payable by a dealer under the Value
74 of Added Tax Act or, as the case may be, the Central Sales Tax Act, 1956, after
1956.
adjustment of the amount of set-off or refund claimed by the dealer, if any,
under the respective Acts.’’.
CHAPTER IV
or order of any Court or Tribunal to the contrary, any assessment, appeal, and saving.
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, appeal, review, levy or collection of tax under the provisions of
Value Added Tax Act, as amended by the Maharashtra Tax Laws (Second
Mah. XVI Amendment and Validation) Act, 2019 (hereinafter, in this section, referred
of 2019.
to as “the Amendment Act” ) shall be valid and always be deemed to be valid
and effective, as if the provisions relating to assessment, appeal, review,
levy or collection or action or thing were prevalent under the Value Added
Tax Act, on the relevant date and accordingly,—
(a) all acts, proceedings or things done or taken by the State
authority in connection with the assessment, appeal, 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 proceedings 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, Officer or other authority shall enforced any
decree or order directing the refund of any such tax.
(2) For the removal of doubts, it is hereby declared 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,
appeal, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming of 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.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR DR. NAMDEO KONDAJI BHOSALE,
GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR DR. NAMDEO
KONDAJI BHOSALE.
¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ºÉ{]õÉ¤å É®ú 15, 2020/¦ÉÉpù 24, ¶ÉEäò 1942 1

´É¹ÉÇ 6, +ÆEòú 33] ¨ÉÆMÉ³ý´ÉÉ®ú, ºÉ{]åõ¤É®ú 15, 2020/¦ÉÉpù 24, ¶ÉEäò 1942 [{ÉÞ¹`äö 2, ËEò¨ÉiÉ : ¯û{ÉªÉä 27.00
In pursuance of clause (3) of article 348 of the Constitution of
India, the following translation in English of the Maharashtra State Tax
on Professions, Trades, Callings and Employments (Amendment) Act,
2020, (Mah. Act No. XX of 2020), is hereby published under the authority
of the Governor.
MAHARASHTRA ACT No. XX OF 2020.

(First published, after having received the assent of the Governor
in the “Maharashtra Government Gazette”, on the 15th September 2020).
An Act further to amend the Maharashtra State Tax on Professions,
Trades, Callings and Employments Act, 1975.
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
Mah. action further to amend the Maharashtra State Tax on Professions, Trades,
XVI of
1975. Callings and Employments Act, 1975, for the purposes hereinafter appearing ;
Mah. and therefore, promulagated the Maharashtra State Tax on Professions,
Ord.
Trades, Callings and Employments (Amendment) Ordinance, 2020 on the
XIII of
2020. 22nd July 2020 ;
AND WHEREAS it is expedient to replace the said Ordinance by an Act

of the State Legislature; it is hereby enacted in the Seventy-first Year of the
(1)
¦ÉÉMÉ +É`ö-----70-1
2 ¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ºÉ{]õÉ¤å É®ú 15, 2020/¦ÉÉpù 24, ¶ÉEäò 1942
Short title 1. (1) This Act may be called the Maharashtra State Tax on Professions,
and
commencement. Trades, Callings and Employments (Amendment) Act, 2020.
(2) It shall be deemed to have come into force on the 22nd July 2020.
Amendment of 2. In section 5 of the Maharashtra State Tax on Professions, Trades, Mah.

section 5 of XVI of
Callings and Employments Act, 1975 (hereinafter referred to as “the principal 1975.
Mah. XVI of
1975. Act”), after sub-section (3), the following sub-section shall be inserted,
namely :––
“(3A) Notwithstanding anything contained in this section, a company, 18 of

2013.
which has been incorporated under the provisions of the Companies Act,
2013, after the date of commencement of the Maharashtra State Tax on
Professions, Trades, Callings and Employments (Amendment) Act, 2020, Mah. XX
shall at the time of its incorporation, obtain the certificate of enrollment of 2020.
and certificate of registration under this Act.”.

Amendment of 3. In section 6 of the principal Act, in sub-section (1),—
section 6 of
Mah. XVI of (1) before the existing proviso, the following proviso shall be
1975.
inserted, namely :––
“Provided that, the employer registered under sub-section (3A)

of section 5 shall, after the commencement of his liability to pay tax,
furnish to the prescribed authority, a return in such form, for such
period and by such dates as may be prescribed.”;
(2) in the existing proviso, for the words “Provided that” the words
“Provided further that” shall be substituted.
Repeal of 4. (1) The Maharashtra State Tax on Professions, Trades, Callings and Mah. Ord.
Mah. Ord. XIII XIII of
of 2020 and Employments (Amendment) Ordinance, 2020, is hereby replealed.
2020.
saving.
(2) Notwithstanding such repeal, anything done or any action taken
(including any notification or order issued) under the corresponding
provisions of the principal Act, as amended by the said Ordinance, shall be
deemed to have been done, taken or issued, as the case may be, under the
corresponding provisions of said Act, as amended by this Act.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.

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The Maharashtra State Tax on Profession, Trades, Callings and Employments

Amendments appended: 17 of 2006, 6 of 2007, 25 of 2007, 5 of 2008, 17 of

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

By order and in the name of the Governor of Maharashtra,

MAHARASHTRA ACT No. XVII OF 2015.

WHEREAS it is expedient further to amend certain tax laws in operation in

Registration status in the year for Interest to be

collection of tax in respect of sales or purchases effected by any dealer or person,

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

By order and in the name of the Governor of Maharashtra,

MAHARASHTRA ACT No. XXXI OF 2017

WHEREAS, it is expedient further to amend certain tax laws in

¦ÉÉMÉ +É`ö--74--1 (1)

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

MAHARASHTRA ACT No. XLII OF 2017.

Amendment 3. In section 126 of the Mumbai Corporation Act, in sub-section (2), in

Amendment 4. In section 128 of the Mumbai Corporation Act, in sub-section (1), in

Deletion of 9. Section 199 of the Mumbai Corporation Act shall be deleted.

Amendment 16. In section 3A of the Entertainments Duty Act,––

36. In section 127 of the Municipal Corporations Act, in sub-section Amendment

Deletion of 44. Schedules A, B and C of the Municipal Corporations Act shall be

AMENDMENTS TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND

Amendment 56. In section 2 of the Value Added Tax Act,—

(9) clause (17A) shall be deleted;

60. In section 8 of the Value Added Tax Act,— Amendment

Speedy “26B. The State Government may enact a scheme by a notification

(b) in sub-clause (ii), the words “or purchase” shall be deleted ;

Declaration of “84. (1) The Commissioner may, by notification in the Official

(2) The Commissioner may, by notification in the Official Gazette,

2 Goods supplied from bond to foreign going ships

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

By order and in the name of the Governor of Maharashtra,

MAHARASHTRA ACT No. XXVI OF 2018.

An Act further to amend certain tax laws in operation in the

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

MAHARASHTRA ACT No. XIV OF 2019.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

By order and in the name of the Governor of Maharashtra,

An Act further to amend certain tax laws in operation in the

Amendment 2. In section 5 of the Maharashtra State Tax on Professions, Trades, Mah.

“ Provided that, where,—

Explanation.—For the purpose of this proviso, the expression “tax

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

By order and in the name of the Governor of Maharashtra,

MAHARASHTRA ACT No. XX OF 2020.

WHEREAS both Houses of the State Legislature were not in session;

AND WHEREAS the Governor of Maharashtra was satisfied that

AND WHEREAS it is expedient to replace the said Ordinance by an Act

Amendment of 2. In section 5 of the Maharashtra State Tax on Professions, Trades, Mah.

“(3A) Notwithstanding anything contained in this section, a company, 18 of

and certificate of registration under this Act.”.

“Provided that, the employer registered under sub-section (3A)

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