Amendment to MVAT Rule -6 for appointment of Tribunal members and their terms of office.
Introduction: The Finance Department of Maharashtra, through a recent notification dated November 7, 2023, has made crucial amendments to the Maharashtra Value Added Tax Rules, 2005. This move, executed under the Maharashtra Value Added Tax Act, 2002, signifies a response to immediate requirements, allowing the government to bypass the usual publication process.
Detailed Analysis:
1. Title Change and Duration Adjustment: The amendment, labeled VAT-1523/CR-59/Taxation-1, introduces modifications to Rule 6 of the Maharashtra Value Added Tax Rules, 2005. Noteworthy alterations include an extension of the duration specified in various clauses.
a. Clause (a):
- The replacement of “two years” with “three years.”
- Adjustment of the age limit from “sixty-five years” to “sixty-six years.”
b. Clause (b):
- Similar changes, extending the period to “three years” and the age limit to “sixty-six years.”
c. Clause (c):
- Again, a shift from “two years” to “three years” and an increase in the age limit to “sixty-one years.”
2. Official Declaration: The amendment officially adopts the title of “Maharashtra Value Added Tax (Amendment) Rules, 2023,” establishing the regulatory framework for the introduced changes.
3. Empowered by Legal Provisions: The Maharashtra government exercises its authority under sub-sections (1) and (2) of section 83, along with the proviso to sub-section (4) of the Maharashtra Value Added Tax Act, 2002.
4. Deputy Secretary’s Order: The directive is issued in the name of the Governor of Maharashtra by Mandar Kelkar, Deputy Secretary to Government, solidifying its legal standing and implementation.
Conclusion: The Maharashtra Value Added Tax Rules Amendment of 2023 reflects the government’s proactive approach to evolving financial landscapes. Businesses and individuals impacted by these changes must adapt to the extended durations and revised age limits outlined in the amended clauses. This notification emphasizes the government’s commitment to efficient governance and its ability to promptly address emerging fiscal needs. Stay tuned for further insights into the implications and applications of these rule amendments.
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FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 7th November 2023.
NOTIFICATION
Maharashtra Value added tax act, 2002.
No. VAT-1523/CR-59/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) ;
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 (Amendment) Rules, 2023.
2. In rule 6 of the Maharashtra Value Added Tax Rules, 2005, in sub-rule (1B),—
(i) in clause (a),—
(i) for the words “two years”, the words “three years” shall be substituted ;
(ii) for the words “sixty-five years”, the words “sixty-six years” shall be substituted ;
(ii) in clause (b),—
(i) for the words “two years”, the words “three years” shall be substituted ;
(ii) for the words “sixty-two years”, the words “sixty-six years” shall be substituted ;
(iii) in clause (c),—
(i) for the words “two years”, the words “three years” shall be substituted ;
(ii) for the words “sixty years”, the words “sixty-one years” shall be substituted.
By order and in the name of the Governor of Maharashtra,
MANDAR KELKAR,
Deputy Secretary to Government
