Maharashtra Act No.VI of 2007

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NOTIFICATION

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 and the Maharashtra Value Added Tax (Amendment) Bill, 2007 (Mah, Act No. VI of 2007) is hereby published under the authority of the Governor

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

A.M. SHINDEKAR
Secretary to Government,
Law and Judiciary Department

MAHARASHTRA ACT NO VI OF 2007

(First published after having received the asset of the Governor in the “Maharashtra Government Gazette”. On the 30^th March 2007)

An Act further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002.

WHEREAS it is expedient further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002, for the purposes hereinafter appearing; it is hereby enacted in the Fifty-eighth Year of the Republic of India as follows :-

CHAPTER I

Preliminary

This Act may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments and the Maharashtra Value Added Tax (Amendment) Act, 2007,

CHAPTER II

AMENDMNET TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

In Section 7 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in sub-section (3), in the first proviso, for the figures, letters and word “ 1^st April 2007” the figures, letters and word “1^st April 2008” shall be substituted.

CHAPTER III

AMENDMENT TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.

In Section 96 of the Maharashtra Value Added Tax Act, 2002, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted, with effect from the 1^st April 2005, namely :-

"(a-1) Where all the statements pertaining to any year ending on or before the 31^st March 2004 are filed by the licensed trader on or before the 30^th September 2004 and an order of assessment under sub-section (3) or (4) of section 6 of the Bombay Sales of Motor Spirit Taxation Act, 1958 is not made before the 31^st March 2007, the Collector may make such order of assessment before the 31^st March 2008.”