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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk,

Mantralaya, Mumbai 400 032, dated the 6th March 2019.

MAHARASHTRA ORDINANCE No. VI OF 2019.

AN ORDINANCE

further to amend certain tax laws in operation in the State of Maharashtra.

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 certain tax laws in operation in the State of

Maharashtra, for the purposes hereinafter appearing ;

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 :—

CHAPTER I

PRELIMINARY

1. (1) This Ordinance may be called the Maharashtra Tax Laws

( Amendment and Validation) Ordinance, 2019.

(2) Save as otherwise provided in this Ordinance, it shall come into force

at once.

Short title and

commencement.

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RNI No. MAHENG/2009/35528

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

in English of the Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019

(Mah. Ord. VI of 2019), 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 Tax Laws (Amendment and Validation) Ordinance,

2019 (Mah. Ord. VI of 2019), published under the authority of the Governor ].

(1)

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CHAPTER II

AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND

EMPLOYMENTS ACT, 1975.

2.

In section 6 of the Maharashtra State Tax on Professions, Trades,

Callings and Employments Act, 1975, in sub-section (3), for the words “rupees

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

AMENDMENTS TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.

3.

In section 10 of the Maharashtra Value Added Tax Act, 2002

(hereinafter referred to as “the Value Added Tax Act”), to sub-section (2), the

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

and Services Tax Act, 2017 shall be deemed to be the officers appointed

under the provisions of this Act.”.

4.

In section 24 of the Value Added Tax Act, after sub-section (2), the

following sub-section shall be inserted, namely :—

“(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.”.

5.

In section 26 of the Value Added Tax Act, after sub-section (6C), the

following Explanation shall be inserted and shall be deemed to have been

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.”.

Amendment

of section 6 of

Mah. XVI of

1975.

Mah.

XVI of

1975.

Mah.

XLIII of

2017.

Amendment

of section 10

of Mah. IX of

2005.

Amendment

of section 24

of Mah. IX of

2005.

Amendment

of section 26

of Mah. IX of

2005.

Mah. IX of

2005.

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6.

In Schedule A appended to the Value Added Tax Act, after entry 2,

the following entry shall be added, namely :--

“3.

Sale of domestic natural gas by

1.

Purchasing dealer

Nil.”.

Gas Authority of India Limited

has used the domestic

to the Ratnagiri Gas and Power natural gas for generation

Private Ltd. during the period

of electricity for the supply

from the 1st April 2017 to 15th

to Indian Railways.

September 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

VALIDATION AND SAVING.

7.

(1) Notwithstanding anything contained in any judgment, decree

or order of any Court or Tribunal to the contrary, any assessment, appeal,

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 (Amendment

and Validation) Ordinance, 2019 (hereinafter, in this section, referred to as

“the Amendment Ordinance”) 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

Government or by any officer of the State Government or by any other

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 Ordinance, 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 Ordinance.

Amendment

to Schedule A

of Mah. IX of

2005.

Validation

and saving.

Mah. Ord.

VI of 2019.

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STATEMENT

With a view to bring clarity in certain provisions and to provide certain

relief to the tax payers, the State Government considers it expedient to

suitably amend the Maharashtra State Tax on Professions, Trades, Callings

and Employments Act, 1975 (Mah. XVI of 1975) and the Maharashtra Value

Added Tax Act, 2002 (Mah. IX of 2005).

2.

The 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 to provide for late fees of rupees

two hundred in case the delay in filing the return is upto thirty days;

(2) the Maharashtra Value Added Tax Act, 2002 is being amended,—

(a) to authorize the officers appointed under the Maharashtra

Goods and Services Tax Act, 2017 to exercise the powers under the

said Act;

(b) to allow filing of an application for rectification under

section 24 of an assessment order, in case the set-off is denied in

the assessment order and the dealer is in a position to furnish

evidence, in respect of the claim of set-off;

(c) to remove the ambiguity, if any, by providing that the

provisions of sub-sections (6A), (6B) and (6C) of section 26 of the

Act, as inserted by the Maharashtra Act No. XXXI of 2017, shall be

applicable to all the appeals, irrespective of the date of

commencement of the proceedings;

(d) to exempt the tax payable on sales of domestic natural gas

by Gas Authority of India Limited to the Ratnagiri Gas and Power

Pvt. Ltd. for the periods starting from the 1st April 2017 to the 15th

September 2017.

3.

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 certain tax

laws in operation in the State of Maharashtra, for the purposes aforesaid,

this Ordinance is promulgated.

Mumbai,

CH. VIDYASAGAR RAO,

Dated the 6th March 2019.

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 DIRECTOR

DR. NAMDEO KONDAJI BHOSALE, 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 DR. NAMDEO KONDAJI BHOSALE.