In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Value Added Tax, (Second Amendment) Act, 2018 (Mah. Act No. LXIX of 2018), 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.
MAHARASHTRA ACT No. LXIX OF 2018.
(First published, after having received the assent of the Governor in the “ Maharashtra Government Gazette ”, on the 14th December 2018).
As Act further to amend the Maharashtra Value Added Tax Act, 2002.
WHEREAS it is expedient further to amend the Maharashtra Value of 2005. Added Tax Act, 2002, for the purposes hereinafter appearing; it is hereby enacted in the Sixty-ninth Year of the Republic of India as follows :—
1. This Act may be called the Maharashtra Value Added Tax (Second Amendment) Act, 2018.
2. In section 16 of the Maharashtra Value Added Tax Act, 2002,—
(a) in sub-section (2), the proviso shall be deleted;
(b) in sub-section (6), in the second proviso,—
(i) in clause (b), for the words “facts,” the words “facts, or” shall be substituted;
(ii) after clause (b), the following clause shall be inserted, namely :–
“(c) who has obtained the registration on or after the 1st April 2018, but has not submitted his current bank account details on the automation system of the Department within the prescribed period,”.