Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 31st March 2012
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT 1512/ CR 43/ Taxation-1.—Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005, and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as the said Act’).
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra, hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely :
1. These rules may be called the Maharashtra Value Added Tax (Second Amendment) Rules, 2012.
2. In rule 53 of the Maharashtra Value Added Tax Rules,2005, in sub-rule (3),
(1) in clause (a), for the words, brackets and figures “the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956” the words “four per cent.” shall be substituted with effect from the 1st April 2012;
(2) in clause (b), for the words “two per cent.” the words “four per cent.” shall be substituted with effect from the 1st April 2012.
By order and in the name of the Governor of Maharashtra,
O. C. BHANGDIYA,
Deputy Secretary to Government.