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1

MAHARASHTRA ACT No. LXIX OF 2018.

(First published, after having received the assent of the Governor in the

“ Maharashtra Government Gazette ”, on the 14th December 2018).

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

WHEREAS it is expedient further to amend the Maharashtra Value

Added Tax Act, 2002, for the purposes hereinafter appearing; it is hereby

enacted in the Sixty-ninth Year of the Republic of India as follows :—

1. This Act may be called the Maharashtra Value Added Tax (Second

Amendment) Act, 2018.

Mah. IX

of 2005.

Short title.

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

in English of the Maharashtra Value Added Tax, (Second Amendment) Act, 2018 (Mah. Act No.

LXIX 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.

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ʴɦÉÉMÉÉEòbÚ÷xÉ +ɱÉä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).

RNI No. MAHENG/2009/35528

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(1)

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2

2. In section 16 of the Maharashtra Value Added Tax Act, 2002,—

(a) in sub-section (2), the proviso shall be deleted;

(b) in sub-section (6), in the second proviso,—

(i) in clause (b), for the words “facts,” the words “facts, or” shall

be substituted;

(ii) after clause (b), the following clause shall be inserted,

namely :–

“(c) who has obtained the registration on or after the 1st

April 2018, but has not submitted his current bank account

details on the automation system of the Department within

the prescribed period,”.

Amendment

of section 16

of Mah. IX of

2005.

Mah. IX

of 2005.

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.