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1

FINANCE DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 24th October 2018.

MAHARASHTRA ORDINANCE No. XXIII OF 2018.

AN ORDINANCE

further to amend the Maharashtra Value Added Tax Act, 2002.

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

AND WHEREAS the Governor of Maharashtra is satisfied that

circumstances exist which render it necessary for him to take immediate

action further to amend the Maharashtra Value Added Tax Act, 2002,

for the purposes hereinafter appearing ;

Mah.

IX of

2005.

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In pursuance of clause (3) of article 348 of the Constitution of India, the following translation

in English of the Maharashtra Value Added Tax (Amendment) Ordinance, 2018 (Mah. Ord. XXIII

of 2018), is hereby published under the authority of the Governor.

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

RAJENDRA G. BHAGWAT,

Secretary (Legislation) to Government,

Law and Judiciary Department.

[Translation in English of the Maharashtra Value Added Tax (Amendment) Ordinance, 2018

(Mah. Ord. XXIII of 2018), published under the authority of the Governor].

——————————

(1)

RNI No. MAHENG /2009/35528

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2

NOW, THEREFORE, in exercise of the powers conferred by clause (1)

of article 213 of the Constitution of India, the Governor of Maharashtra

is hereby pleased to promulgate the following Ordinance, namely :—

1. (1) This Ordinance may be called the Maharashtra Value Added

Tax (Amendment) Ordinance, 2018.

(2) It shall come into force at once.

2. In section 23 of the Maharashtra Value Added Tax Act, 2002,

in sub-section

(7),—

(1) for the words “ eighteen months ” the words ‘‘ twenty four

months ” shall be substituted ;

(2) in the proviso, for the words “ eighteen months ” the words

“ twenty four months” shall be substituted.

Short title

and

commence-

ment.

Mah.

IX of

2005.

Amend-

ment of

section 23

of Mah.

IX of

2005.

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3

STATEMENT

Section 23 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005)

contains the provisions regarding assessment of the value added tax levied

under the said Act. Sub-section (7) of the said section 23, as amended by

Mahrashtra Act No. XXXI of 2017, provides that, where a fresh assessment

has to be made under the said section 23 to give effect to the any finding or

direction contained in any order made under the said Act including an order

made by the Tribunal or the High Court or the Supreme Court, then,

notwithstanding anything contained in the said section 23, 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. The proviso to sub-section (7) of the said

section 23, as amended by Mahrashtra Act No. XXXI of 2017, provides that,

if a certified copy of the said order is supplied by 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 shall be counted from the date of

the said supply. Thus, the assessing authority must pass fresh assessment

orders within a period of eighteen 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, if the said order is

made by the appellate authority in first appeal.

Large number of such cases are referred back for fresh assesment to the

assessing authorities under sub-section (7) of the said section 23, from 15th

April 2017, for fresh assessment and the tax payers are occupied with various

compliance of the provisions of the laws relating to the Goods and Service

Tax laws, with effect from 1st July 2017, as well as the tax authorities are

engaged in implementation thereof. In view of this, it is noticed that, such

period of eighteen months envisaged under sub-section (7) of the said section

23 for completion of fresh assessment in the cases referred back by the first

appellate authority is insufficient for the tax payers to produce

the evidence therefor and the assessment authorities to consider the same

and pass the orders regarding fresh assessment. For giving sufficient time

to such class of dealers as well as to the assessing autorities, for completion

of fresh assessment, it is considered expedient to amend, expeditiously,

sub-section (7) of said section 23, suitably, for extending the said period by

six months.

2.

As both Houses of the State Legislature are not in session and the

Governor of Maharashtra is satisfied that circumstances exist which render

it necessary for him to take immediate action further to amend the

Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), for the purposes

aforesaid, this Ordinance is promulgated.

Mumbai,

CH. VIDYASAGAR RAO,

Dated the 24th October 2018.

Governor of Maharashtra.

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

U.P.S. MADAN,

Additional Chief Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR SHRI MANOHAR SHANKAR

GAIKWAD, 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 : I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD.