In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax related Laws (Amendments, Validation and Savings) Act, 2017 (Mah. Act No.XLII of 2017), is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,
PRAKASH H. MALI,
Principal Secretary to Government,
Law and Judiciary Department.

——————

MAHARASHTRA ACT No. XLII OF 2017.

(First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 29th May 2017).

An Act further to amend the Mumbai Municipal Corporation Act, the Maharashtra Entertainments Duty Act, the Maharashtra Municipal Corporations Act, the Maharashtra Motor Vehicles Tax Act, the Maharashtra Village Panchayats Act, the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965, the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002.

III of 1888. I of 1923. LIX of 1949. LXV of 1958. III of 1959. Mah. XL of 1965. Mah. XVI of 1975. Mah. IX of 2005.

WHEREAS it is expedient further to amend the Mumbai Municipal Corporation Act, the Maharashtra Entertainments Duty Act, the Maharashtra Municipal Corporations Act, the Maharashtra Motor Vehicles Tax Act, the Maharashtra Village Panchayats Act, the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965, the  Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002, for the purposes hereinafter appearing; it is hereby enacted in the Sixty-eighth Year of the Republic of India as follows :—

CHAPTER I

1. Short title and commencement.

(1) This Act may be called the Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.

(2) (a) Section 63, sub-section (3) of section 67 and section 73 shall come into force on the date of publication of this Act in the Official Gazette ;

(b) remaining sections shall come into force from such date as the State Government may by notification in the Official Gazette appoint, and different dates may be appointed for different provisions.

CHAPTER II

AMENDMENTS TO THE MUMBAI MUNICIPAL CORPORATION ACT.

2. Amendment of section 3 of III of 1888.

In section 3 of the Mumbai Municipal Corporation Act (hereinafter, in this Chapter, referred to as “the Mumbai Corporation Act”), clause (pa) shall be deleted.

3. Amendment of section 126 of III of 1888.

In section 126 of the Mumbai Corporation Act, in sub-section (2), in clause (a), the words “and, in the case of octroi on such articles” shall be deleted.

4. Amendment of section 128 of III of 1888.

In section 128 of the Mumbai Corporation Act, in sub-section (1), in clause (a), the words “and the articles on which octroi shall be levied,”shall be deleted.

5. Amendment of section 139 of III of 1888.

In section 139 of the Mumbai Corporation Act, entry (4) shall be deleted.

6. Deletion of heading above section 192 of III of 1888.

Above section 192 of the Mumbai Corporation Act, the heading “Octroi”shall be deleted.

7. Deletion of sections 192, 193, 194, 194- 1A, 194A, 195, 195-1A and 195-1B of III of 1888.

Sections 192, 193, 194, 194-1A, 194A, 195, 195-1A and 195-1B of the Mumbai Corporation Act shall be deleted.

8. Amendment of section 196 of III of 1888.

In section 196 of the Mumbai Corporation Act, the words ‘‘or by adding to the number of articles on which octroi is being levied”shall be deleted.

9. Deletion of section 199 of III of 1888.

Section 199 of the Mumbai Corporation Act shall be deleted.

10. Deletion of section 213 of III of 1888.

Section 213 of the Mumbai Corporation Act shall be deleted.

11. Deletion of sections 478, 478-1A, 478- 1AA and 478-1B of III of 1888.

Sections 478, 478-1A, 478-1AA and 478-1B of the Mumbai Corporation Act shall be deleted.

12. Deletion of Schedules H and H-1 of III of 1888.

Schedules H and H-1 of the Mumbai Corporation Act shall be deleted.

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