Vat for Maharashtra : Vat in Maharashtra

MAHARASHTRA ACT No. IX OF 2005 (First published ,after having received the assent of the President, in the 'Maharashtra Government Gazette' n the 9th March 2005) An Act to consolidate and amend the laws relating to the levy and collection of tax on the sale or purchase of certain goods in the ...

CHAPTER I PRELIMINARY 1. (1) This Act may be called the Maharashtra Value Added Tax Act, (Levy and Amendment) Act, 2005 . (2) It extends to the whole of the State of Maharashtra. (3) It shall come into force with effect from the 1st of April, 2005. 2. In this Act, unless ...

CHAPTER II INCIDENCE AND LEVY OF TAX 3. (1) Every dealer, who, immediately before the appointed day, holds a valid or effective certificate of registration or license under any of the earlier laws or, as the case may be, who is liable to pay tax under any of the earlier laws, ...

CHAPTER III SALES TAX AUTHORITIES AND TRIBUNAL 10. (1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioner of Sales Tax. (2) Likewise, the State Government may appoint such number of Additional Commissioners of Sales ...

CHAPTER IV REGISTRATION 16. (1) No dealer shall, while being liable to pay tax under this Act, be engaged in the business as a dealer, unless he possesses a valid certificate of registration as provided by this Act: Provided that, the provisions of this sub-section shall be deemed not to have been contravened, if the ...

CHAPTER V RETURNS AND ASSESSMENT, ETC. 20. (1)(a) Every registered dealer shall file correct ,complete, self-consistent return in such form, by such date, for such period and to such authority as may be prescribed. Different types of returns may be prescribed for different classes of dealers. (b) The Commissioner may examine the ...

CHAPTER VI : PENALTY AND INTEREST 29. (1) ... (2)... (3) While or after passing any orderunder this Act, in respect of any person or dealer, the Commissioner, on noticing or being brought to his notice, that such person or dealer has concealed the particulars or has knowingly furnished inaccurate particulars of ...

CHAPTER VII PAYMENT OF TAX AND RECOVERY 31. (1) (a) Subject to the provisions contained in clause (b), the Commissioner may, by a notification in the Official Gazette, subject to such conditions and restrictions as may be specified in the notification, require any dealer or person or class of dealers or ...

CHAPTER VIII SET-OFF, REFUNDS, ETC. 48. (1) The State Government may, by rules, provide that.— (a) in such circumstances and subject to such conditions and restrictions as may be specified in the rules, a set-off or ...

CHAPTER IX PROCEEDINGS 55. (1) Any registered dealer (...)may apply in the prescribed form and manner to the Tribunal for obtaining an advance ruling on the interpretation of any provision of this Act, rules or notifications in respect of a transaction proposed to be undertaken by him even though any question ...