Amendment to Schedule ‘A’ of MVAT Act, 2002. Addition of new entry 63 Motor Vehicles for handicapped.
Notification No. VAT 1513/ CR 130/ Taxation 1. Dated : 27th December 2013.
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032,
dated the 27th December 2013
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT 1513/CR 130/Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amend the SCHEDULE ‘A’ appended to the said Act, as follows, namely :‑
In the Maharashtra Value Added Tax Act, 2002, in SCHEDULE A, after entry 62, the following entry shall be added, namely :—
“63 Motor vehicles, having engine capacity upto 200 cc, adapted or modified for use by handicapped persons.
(1) The motor vehicles specified in column (2) shall be certified as “invalid carriage” in the Certificate of Registration, issued under the Motor Vehicles Act, 1988.
(2) The dealer effecting sale of such motor vehicles specified in coloumn (2) shall retain a copy of the Certificate of Registration issued under the Motor Vehicles Act, 1988.
By order and in the name of the Governor of Maharashtra,
D. C. BHANGDIYA,
Deputy Secretary. to Government