In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019 (Mah. Ord. VI of 2019), is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,

RAJENDRA G. BHAGWAT,
Secretary (Legislation) to Government,
Law and Judiciary Department.

[ Translation in English of the Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019 (Mah. Ord. VI of 2019), published under the authority of the Governor ].

FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 6th March 2019.

MAHARASHTRA ORDINANCE No. VI OF 2019.
AN ORDINANCE

further to amend certain tax laws in operation in the State of Maharashtra.

WHEREAS both Houses of the State Legislature are not in session;

AND WHEREAS the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend certain tax laws in operation in the State of Maharashtra, for the purposes hereinafter appearing ;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely :—

CHAPTER I
PRELIMINARY

1. Short title and commencement.

1. (1) This Ordinance may be called the Maharashtra Tax Laws ( Amendment and Validation) Ordinance, 2019.

(2) Save as otherwise provided in this Ordinance, it shall come into force at once.

CHAPTER II

AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

2. Amendment of section 6 of Mah. XVI of 1975

2. In section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in sub-section (3), for the words “rupees one thousand” the words “rupees two hundred, in case he files the return within a period of thirty days after the expiry of the prescribed time for filing of such return and an amount of rupees one thousand, in any other case,” shall be substituted.

CHAPTER III

AMENDMENTS TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002

3. Amendment of section 10 of Mah. IX of 2005

3. In section 10 of the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as “the Value Added Tax Act”), to sub-section (2), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st July 2017, namely :—

“Provided that, the officers appointed under the Maharashtra Goods and Services Tax Act, 2017 shall be deemed to be the officers appointed under the provisions of this Act.”.

4. Amendment of section 24 of Mah. IX of 2005.

4. In section 24 of the Value Added Tax Act, after sub-section (2), the following sub-section shall be inserted, namely :—

“(2A) Where any dealer has claimed set-off in the returns but such set-off is not confirmed before the passing of the order of assessment under section 23 for any reason whatsoever, then, at any time within two years from the end of the financial year in which the said order of assessment has been served, he may,—

(a) if he has not filed an appeal against the said order, or

(b) if he has filed an appeal against the said order, and he has withdrawn the entire appeal, apply to the Commissioner for rectification of the order on the ground that the said set-off may be confirmed and is in a position to produce the necessary evidence for the same and thereupon, the Commissioner shall hold such inquiry as he may deem fit and after hearing the applicant, rectify the assessment order, if the claim for set-off is confirmed :

Provided that, in case the applicant covered by clause (b) above has filed an application under this sub-section, then the amount of dues, which was stayed earlier before withdrawal of appeal, shall not be recovered, till the disposal of such application.”.

5. Amendment of section 26 of Mah. IX of 2005.

In section 26 of the Value Added Tax Act, after sub-section (6C), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 15th April 2017, namely :—

“Explanation.—For the removal of doubts, it is hereby clarified that, the provisions of sub-sections (6A), (6B) and (6C) shall be applicable for any appeal, against all such orders, referred to in those sub-sections, irrespective of the period to which the order, appealed against, relates or irrespective of the date on which the proceedings in respect of such order have commenced.”.

6. Amendment to Schedule A of Mah. IX of 2005.

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CHAPTER IV

VALIDATION AND SAVING.

7. Validation and saving.

7. (1) Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal to the contrary, any assessment, appeal, review, levy or collection of tax in respect of sales or purchases effected by any dealer or person, or any action taken or thing done in relation to such assessment, appeal, review, levy or collection of tax under the provisions of Value Added Tax Act, as amended by the Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019 (hereinafter, in this section, referred to as “the Amendment Ordinance”) shall be valid and always be deemed to be valid and effective, as if the provisions relating to assessment, appeal, review, levy or collection or action or thing were prevalent under the Value Added Tax Act, on the relevant date and accordingly,—

(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the assessment, appeal, review, levy or collection of any such tax, shall, for all purposes be deemed to be, and to have always been done or taken in accordance with the law ;

(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or before any Tribunal, Officer or other authority, for the refund of any tax so paid; and

(c) no Court, Tribunal, Officer or other authority shall enforce any decree or order directing the refund of any such tax.

(2) For the removal of doubts, it is hereby declared that nothing in subsection (1) shall be construed as preventing a person,—

(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the Amendment Ordinance, any assessment, appeal, review, levy or collection of tax referred to in subsection (1), or

(b) from claiming of refund of any tax paid by him in excess of the amount due from him by way of tax under the Value Added Tax Act, as amended by the Amendment Ordinance.

STATEMENT

With a view to bring clarity in certain provisions and to provide certain relief to the tax payers, the State Government considers it expedient to suitably amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975) and the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).

2. The amendments proposed to be made are explained broadly as follows :—

(1) the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 is being amended to provide for late fees of rupees two hundred in case the delay in filing the return is upto thirty days;

(2) the Maharashtra Value Added Tax Act, 2002 is being amended,—

(a) to authorize the officers appointed under the Maharashtra Goods and Services Tax Act, 2017 to exercise the powers under the
said Act;

(b) to allow filing of an application for rectification under section 24 of an assessment order, in case the set-off is denied in
the assessment order and the dealer is in a position to furnish evidence, in respect of the claim of set-off;

(c) to remove the ambiguity, if any, by providing that the provisions of sub-sections (6A), (6B) and (6C) of section 26 of the
Act, as inserted by the Maharashtra Act No. XXXI of 2017, shall be applicable to all the appeals, irrespective of the date of
commencement of the proceedings;

(d) to exempt the tax payable on sales of domestic natural gas by Gas Authority of India Limited to the Ratnagiri Gas and Power
Pvt. Ltd. for the periods starting from the 1st April 2017 to the 15th September 2017.

3. As both Houses of the State Legislature are not in session and the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend certain tax laws in operation in the State of Maharashtra, for the purposes aforesaid, this Ordinance is promulgated.

Mumbai,
Dated the 6th March 2019.

CH. VIDYASAGAR RAO,
Governor of Maharashtra,

By order and in the name of the Governor of Maharashtra,

U. P. S. MADAN,
Additional Chief Secretary to Government.

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