MAHARASHTRA ACT No. XV OF 2016.
(First published, after having received the assent of the Governor in the ‘ ” Maharashtra Government Gazette’, on the 26th April 2016).
An Act further to amend certain tax laws in operation in the State of Maharashtra.
WHEREAS it is expedient further to amend certain tax laws in operation in the State of Maharashtra, for the purposes hereinafter appearing; it is hereby enacted in the Sixty-seventh Year of the Republic of India as follows :—
Short title and commencement
1. (1) This Act may be called the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2016.
(2) Save as otherwise provided in this Act,—
(a) sections 5, 6 and 8 shall come into force with effect from the 1st April 2016;
(b) sections 9, 13, 16 and 17 shall come into force with effect from the 1st May 2016;
(c) sections 2, 3, sub-section (1) of section 10 and sub-section (2) of section 15 shall come into force from such date as the State Government may by notification in the Official Gazette, appoint and different dates may be appointed for different provisions;
(d) remaining sections shall come into force on the date of publication of this Act in the Official Gazette.