Notification, 2023

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

RNI No. MAHBIL /2009/37831 SHTIRT HHE 8% o formr Eitsent A FHAH ¢ 3 AT IT-FH (¥) T KAFTIN T T 6 Wi 20 37 esvarel TRt AW 5

R 39 G,

I AR-T-%¥—2

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th February 2023.

NOTIFICATION

o No. VAT-1523/CR-06/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 (IV) 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 (I), (II) and (III) read with the proviso to sub-section (IV) 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 clause (c) of rule 54 of the Maharashtra Value Added Tax Rules, 2005, after the words and figures, “ Central Sales Tax Act, 1956, ” the words, figures and letters “ as it stood immediately before 1st July 2017, ” shall be inserted and shall be deemed to have been inserted with effect from the 30th June 2017.

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

MANDAR KELKAR,

Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBALI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBALI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Maharashtra Value Added Tax Act, 2002