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TRADE CIRCULAR.

Sub: Amendments to various Acts administered by the Sales Tax Department.

Ref: 1)Maharashtra Act No. XXVII of 2014 dated 26th June 2014

2)Notification No. VAT 1514/CR 46/Taxation-1 dated 11th July 2014 issued u/s 9(1) of the Maharashtra Value Added Tax Act, 2002.

No.VAT/AMD-2014/2/Adm-8 Mumbai Dt:06.08.2014

Trade Cir. 15 T of 2014

To give effect to the Budget proposals for the year 2014-15, a Bill (Legislative Assembly Bill No. XIX of 2014) to amend the various Acts, administered by the Sales Tax Department has been passed by the Legislature and has received assent of the Governor on 26th June 2014. The Act (Maharashtra Act No. XXVII of 2014) is published in the Maharashtra Government Gazette dated 26th June 2014. Schedule iA’ and “C” have been amended by notification u/s 9(1) of the MVAT Act, 2002, (reference no. 2) issued on 11th July 2014.

The Acts, administered by the Sales Tax Department, amended are as follows:

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The Maharashtra Purchase Tax on Sugarcane Act, 1962.

The Maharashtra State Tax on Professions, Trades, Callings And Employments Act, 1975.

The Maharashtra Tax on Luxuries Act, 1987.

The Maharashtra Value Added Tax Act, 2002.

The effective date for each of the amendment has been mentioned in the pare explaining the respective amendment.

The salient features of the amendments are explained below:-

A.Amendments to Maharashtra Purchase Tax on Sugarcane Act, 1962 (SCPT Act):-

1.Insertion of section 12AA:

Section 34 of the Maharashtra Value Added Tax Act, 2002(MVAT Act) empowers, the authorities appointed under that Act, with special powers to recovery any sum due under the Act as arrears of land revenue. For this purpose, these authorities have powers of the corresponding authorities under the Maharashtra Land Revenue Code, 1966 (MLRC).

A new section 12AA has been inserted w.e.f. 26th June 2014 in the SCPT Act, which makes these provisions for recovery under the MVAT Act applicable for the purpose of recovery under the SCPT Act. As per this section, the authorities appointed under the SCPT Act shall exercise all the powers and perform all the duties of the authorities appointed under the MLRC. The provisions contained in Section 34 of the MVAT Act, shall be applicable mutatis mutandis for the purposes of recovery under the SCPT Act.

2. Amendment of Section 12B:

i. Section 12B of the SCPT Act empowers the State Government to remit or exempt the tax payable by issuing a notification, for the purposes, specified in clauses (a) to (d) in the said section.

ii. Clause (e) has now been added on 26th June 2014 in the said section to enable State Government to issue a notification, providing for exemption from the payment of SCPT by the factories to enable payment of fair and remunerative price to the farmers for the year 2013- 14.

iii. The amended provision has been informed to Sugar Commissioner. If the Sugar Commissioner informs to Commissioner of Sales Tax that a sugar factory has not paid fair and remunerative price to the farmers, then the exemption availed/granted shall stand withdrawn.

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