¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö,
ò 1940
1
L. A. BILL No. XV OF 2018.
A BILL
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-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
Amendment) Act, 2018.
Short title
and
commence-
ment.
(1)
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ
+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö
´É¹ÉÇ 4, +ÆEòú 20(2)]
MÉÖ°ü´ÉÉ®úú, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
[{ÉÞ¹`ä 9, ËEò¨ÉiÉ : ¯û{ɪÉä 27.00
+ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 44
|ÉÉÊvÉEÞòiÉ |ÉEòɶÉxÉ
¨É½þÉ®úɹ]Åõ Ê´ÉvÉÉxɨÉÆb÷³ýÉSÉä +ÊvÉÊxÉªÉ¨É ´É ®úÉVªÉ{ÉɱÉÉÆxÉÒ |ÉJªÉÉÊ{ÉiÉ Eäò±Éä±Éä +vªÉÉnäù¶É ´É Eäò±Éä±Éä Ê´ÉÊxÉªÉ¨É +ÉÊhÉ
Ê´ÉÊvÉ ´É xªÉÉªÉ Ê´É¦ÉÉMÉÉEòbÚ÷xÉ +ɱÉä±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 and Amendment) Bill, 2018 (L. A. Bill No. XV of
2018), introduced in the Maharashtra Legislative Assembly on the 22nd March 2018, is hereby
published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
RAJENDRA G. BHAGWAT,
I/c. Secretary (Legislation) to Government,
Law and Judiciary Department.
———————
RNI No. MAHENG /2009/35528
¦ÉÉMÉ +É`ö---44--1
2
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
(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.
2.
In section 3 of the Maharashtra State Tax on Professions, Trades,
Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred
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
inserted.
3.
After section 4B of the Profession Tax Act, the following section
shall be inserted, namely :—
“4C.
(1) The State Government may, from time to time, by
notification published in the Official Gazette and subject to such
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).”.
4.
In section 8 of the Profession Tax Act,—for sub-section (3), the
following sub-sections shall be substituted, namely :—
“(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.”.
Amendment
of section 3 of
Mah. XVI of
1975.
Mah.
XVI of
1975.
6 of
2009.
Insertion of
new section
4C in Mah.
XVI of 1975.
Collection
and payment
towards tax.
Amendment
of section 8 of
Mah. XVI of
1975.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
3
5.
For section 11 of the Profession Tax Act, the following section shall
be substituted, namely :—
“11.
The provisions of the Maharashtra Goods and Services Tax
Act, 2017 regarding recovery of tax shall, mutatis mutandis apply for
the recovery of dues under this Act.”.
6.
In section 12 of the Profession Tax Act, in sub-section (1), in
clause (b), for the words “and Profession Tax Officers” the words and brackets
“,Profession Tax Officers and such other officers and persons (with such
designation) as the State Government thinks necessary” shall be substituted.
7.
After section 26 of the Profession Tax Act, the following section shall
be inserted, namely :—
“26A.
(1) The Commissioner may, if he considers that for the
purposes of better administration of this Act, it is necessary so to do, he
may, by notification in the Official Gazette, direct that statistics be
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,—
(1) after entry 18, the following entry shall be inserted, namely :—
“18A. Limited liability partnership,
2,500 per
registered under the Limited Liability
annum.” ;
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
registered or not under the Indian
annum.
Partnership Act, 1932),
(b) Each partner of a limited liability
2,500 per
partnership, registered under the
annum.”.
Limited Liability Partnership
Act, 2008,
engaged in any profession, trade or
calling.
Amendment
of section 11
of Mah. XVI
of 1975.
Recovery of
tax.
Amendment
of section 12
of Mah. XVI
of 1975.
Insertion of
new section
26A in Mah.
XVI of 1975.
Power to
collect
statistics.
Mah.
XLIII of
2017.
Amendment
to
SCHEDULE I
of Mah. XVI
of 1975.
6 of
2009.
9 of
1932.
6 of
2009.
¦ÉÉMÉ +É`ö---44--2
4
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
CHAPTER III
AMENDMENTS TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.
9.
In section 11 of the Maharashtra Value Added Tax Act, 2002
(hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), for
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.”.
10.
In section 31 of the Value Added Tax Act,—
(1) in sub-section (1), in clause (b), in sub-clause (i), after the words
“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).”.
Amendment
of section 11
of Mah. IX of
2005.
Mah. IX
of 2005.
Amendment
of section 31
of Mah. IX of
2005.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
5
11.
In section 32A of the Value Added Tax Act, in sub-section (2), in
the Explanation, for the words “dues which are rupees one hundred or less”
the words “tax, which is rupees five hundred or less, per order or, as the case
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
proviso, for the words “Thane and Raigad District” the words “Thane, Palghar
and Raigad Districts” shall be substituted.
13.
In section 61 of the Value Added Tax Act, after sub-section (1),
before Explanation-I, the following proviso shall be inserted, namely :—
“Provided that, for the year 2017-18, the provisions of this sub-
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),—
(1) in clause (i), for the word and figures “section 26.” the words
and figures “ section 26, or” shall be substituted;
(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.
15.
In section 3 of the Maharashtra Goods and Services Tax Act, 2017,
for clause (f), the following clauses shall be substituted, namely :—
“(f) Assistant Commissioners of State Tax,
(f-1) State Tax Officers, and”.
Amendment
of section 32A
of Mah. IX of
2005.
Amendment
of section 59
of Mah. IX of
2005.
Amendment
of section 61
of Mah. IX of
2005.
Amendment
of section 85
of Mah. IX of
2005.
Amendment
of section 3 of
Mah. XLIII of
2017.
Mah.
XLIII of
2017.
¦ÉÉMÉ +É`ö---44--2+
6
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
STATEMENT OF OBJECTS AND REASONS.
With a view to give effect to the proposals obtaining in the Budget Speech
for the year 2018-19 and to make certain amendments, in view of the
situations arising due to the introduction of the Goods and Services Tax Law
and due to certain other reasons as explained below, the State Government
considers it expedient to amend the Maharashtra State Tax on Professions,
Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the
Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and the
Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017).
2.
Some of the important amendments proposed to be made are
explained broadly as follows :—
(1) The Maharashtra State Tax on Professions, Trades, Callings and
Employments Act, 1975 is being amended,—
(a) to provide that the limited liability partnerships and its’
partners shall also be liable to pay profession tax ;
(b) to empower the State Government to notify class of persons,
who shall collect an amount towards profession tax from certain
notified persons, who are liable to pay an amount towards any
supply of goods, services, etc. ;
(c) to enable the State Government to notify a scheme allowing
one time payment of profession tax in advance at a lower rate ;
(d) to provide that the provisions of recovery under the
Maharashtra Goods and Services Tax Act, 2017 shall be applicable
for the recovery under the said Act ;
(e) to cover “other officers” also in the class of authorities under
the Act ;
(f) to empower the Commissioner or an officer, authorized by
the Commissioner, to issue notification and collect information about
the potential tax payers and to impose penalty for failure to furnish
the same.
(2) The Maharashtra Value Added Tax Act, 2002 is being amended,—
(a) to provide for qualifications for appointment and
re-appointment and terms of office of the members of the Tribunal ;
(b) to provide that the tax deducted at source under section
31 and paid into the treasury between 1st July 2017 to 31st December
2018 by an employer may also be claimed as credit by the contractor ;
(c) to provide that an amount of tax upto rupees five hundred
per order or per period and the interest payable thereon shall not
be recovered ;
(d) to provide that the turnover limit for filing an audit report
under section 61, in respect of dealers, whose registration is deemed
to be cancelled under section 16(6A), shall be rupees twenty five
lakh ;
(e) to provide that an order, published by the Commissioner,
by virtue of the powers conferred on him by the notification issued
under section 26B shall be non-appealable.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
7
(3) The Maharashtra Goods and Services Tax Act, 2017 is being
amended to explicitly provide that the State Tax Officers shall also be
the officers for the purposes of the Act.
3.
The Bill seeks to achieve the above objectives.
Mumbai,
SUDHIR MUNGANTIWAR,
Dated the 19th March 2018.
Minister for Finance.
8
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposals for delegation of legislative
power, namely :—
Clause 3.—Under this clause, which seeks to insert new section 4C
in the Maharashtra State Tax on Professions, Trades, Callings and
Employments Act, 1975, the power is taken to the State Government to
notify, subject to such conditions and restrictions specified therein, that
the notified persons shall collect an amount by way of tax from persons
who are liable to pay any amount towards any supply and pay such
amount into the treasury.
Clause 4.—Under this clause, which seeks to substitute sub-section
(3) of section 8 of the Maharashtra State Tax on Professions, Trades,
Callings and Employments Act, 1975, the power is taken to the State
Government to notify a scheme, subject to such conditions and restrictions
specified therein, for payment of tax, in advance, at a rate lower than
the rate, applicable in Schedule I, to an enrolled person.
Clause 7.—Under this clause, which seeks to insert new section
26A in the Maharashtra State Tax on Professions, Trades, Callings and
Employments Act, 1975,—
(a) in sub-section (1), power is taken to the Commissioner, by
notification in the Official Gazette, to direct that the statistics be
collected relating to any matter dealt with, by or in connection with
the Act ;
(b) in sub-section (2), power is taken to the Commissioner or
any officer authorized by the Commissioner, by notification in the
Official Gazette, to specify,—
(i) the form of information or return;
(ii) the officers to whom, such form of information or
return should be furnished ; and
(iii) the period within which such information or returns
should be furnished.
Clause 9.—Under this clause, which seeks to substitute sub-section
(3) and insert new sub-sections (3A) and (3B) in section 11 of the
Maharashtra Value Added Tax Act, 2002 ,—
(a) in sub-section (3A), power is taken to the State Government,
to prescribe the manner in which Selection Committee for the
appointment or re-appointment of member of the Tribunal shall be
constituted;
(b) in sub-section (3B), power is taken to the State Government,
to prescribe the terms and period of the office of the member of the
Tribunal.
Clause 10.—Under this clause, which seeks to add the proviso in sub-
section (4) of section 31 of the Maharashtra Value Added Tax Act, 2002, power
is taken to the State Government, to prescribe the manner and the conditions
in which credit of the amount paid during the period mentioned in the said
sub-section, may be claimed.
2. The above-mentioned proposals for delegation of legislative power
are of normal character.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ, +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 22, 2018/SÉèjÉ 1, ¶ÉEäò 1940
9
FINANCIAL MEMORANDUM
The Bill proposes to amend the Maharashtra State Tax on Professions,
Trades, Callings and Employments Act, 1975, the Maharashtra Value Added
Tax Act, 2002 and the Maharashtra Goods and Services Tax Act, 2017, with a
view to give effect to the proposals obtaining in the Budget Speech for the
year 2018-19.
There is no provision in the Bill which would involve the recurring or
non-recurring expenditure from the Consolidated Fund of the State on its
enactment as an Act of the State Legislature.
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.