Amendment to MVAT Notification-Criteria for Withdrawal of pending Assessment Proceeding,-Criteria as decided by Commissioner

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 11th January 2019

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT-1518/CR 23/Taxation-1.— In exercise of the powers conferred by clause (iii) of section 26B of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra is hereby makes the following Scheme to amend the Maharashtra Value Added Tax Criteria for Withdrawal (on the basis of probable revenue involved) of the Assessment Proceedings Scheme, 2018, namely :—

1. This Scheme may be called the Maharashtra Value Added Tax Criteria for Withdrawal (on the basis of probable revenue involved) of the Assessment Proceedings (Amendment) Scheme, 2019.

2. In clause 6 of the Maharashtra Value Added Tax Criteria for Withdrawal (on the basis of probable revenue involved) of the Assessment Proceedings Scheme, 2018, in sub-clause (1), after the words “earlier Scheme” the following shall be added, namely :—

“ or such other criteria as may be decided by the Commissioner, from time to time.”.

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

J.V. DIPTE,

Deputy Secretary to Government.

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