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The Maharashtra Value Added Tax Act, 2002.

Maharashtra
Act number
9 of 2005
Ministry
Govt of Maharashtra
Department
Finance Department
Enacted
9 Mar 2005

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

103 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Incidence of Tax.
  4. Section 4Taxes payable.
  5. Section 5Tax not leviable on certain goods.
  6. Section 6Levy of sales tax on the goods specified in the Schedules.
  7. Section 7Deleted.
  8. Section 8Certain sales and purchases not to be liable to tax.
  9. Section 9Amendment of Schedule.
  10. Section 10Sales Tax Authorities.
  11. Section 11Tribunal.
  12. Section 12Action against any authority for vexatious order or wilful under-assessment, etc.
  13. Section 13Persons appointed under section 10 and members of Tribunal to be public servants.
  14. Section 14Powers of Tribunal and Commissioner.
  15. Section 15Indemnity.
  16. Section 16Registration.
  17. Section 17Deleted.
  18. Section 18Information to be furnished regarding changes in business, etc
  19. Section 19Dealer to declare the name of manager of business and permanent account number.
  20. Section 20Returns and self assessment.
  21. Section 21Deleted.
  22. Section 22Audit.
  23. Section 23Assessment.
  24. Section 24Rectification of mistakes.
  25. Section 25Review.
  26. Section 26Appeals.
  27. Section 26ARegulating filing to appeal by Commissioner.
  28. Section 26BSpeedy disposal of various proceedings.
  29. Section 27Appeal to High Court.
  30. Section 28Modification of tax liability.
  31. Section 28ADetermination of tax liability as per fair market price.
  32. Section 29Imposition of penalty in certain instances.
  33. Section 30Interest payable by a dealer or person.
  34. Section 31Deduction of tax at source.
  35. Section 32Payment of tax, etc.
  36. Section 32APayment of tax or interest in certain cases.
  37. Section 33Special mode of recovery.
  38. Section 34Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue.
  39. Section 35Provisional attachment to protect revenue in certain cases.
  40. Section 36Continuation and validation of certain recovery proceedings.
  41. Section 37Liability under this Act to be the first charge.
  42. Section 38Transfer to defraud revenue void.
  43. Section 39Rounding off tax, etc.
  44. Section 40Adjustment of any payment.
  45. Section 41Exemption and refund.
  46. Section 42Composition of tax.
  47. Section 43Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act.
  48. Section 44Special provision regarding liability to pay tax in certain cases.
  49. Section 45Certain agents liable to tax for sales on behalf of principal.
  50. Section 46Liability of firms and partners.
  51. Section 47Amalgamation or demerger of Companies.
  52. Section 48Set-off, refunds, etc.
  53. Section 49Deleted.
  54. Section 50Refund of excess payment.
  55. Section 51Grant of refunds.
  56. Section 52Interest on amount of refund.
  57. Section 53Interest on delayed refund.
  58. Section 54Power to withhold refund in certain cases.
  59. Section 55Advance Ruling.
  60. Section 56Deleted.
  61. Section 57Agreement to defeat the intention and application of the Act to be void.
  62. Section 58Special provisions for statutory orders pertaining to a period shorter or longer than a year.
  63. Section 59Power to transfer proceedings.
  64. Section 60Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases.
  65. Section 61Accounts to be audited in certain cases.
  66. Section 62Assessment proceedings, etc., not to be invalid on certain grounds.
  67. Section 63Accounts.
  68. Section 64Production and inspection of accounts and documents and search of premises.
  69. Section 65Cross-checking of transactions.
  70. Section 66Survey.
  71. Section 67Establishment of check posts and barriers.
  72. Section 68Transit of goods by road through the State and issue of transit pass.
  73. Section 69Automation.
  74. Section 70Power to collect statistics
  75. Section 71Disclosure of information by a public servant.
  76. Section 72Disclosure of information required under section 70 and failure to furnish information or return under that section.
  77. Section 73Publication and disclosure of information respecting dealers and other persons in public interest.
  78. Section 74Offences and penalties.
  79. Section 75Offences by business entity.
  80. Section 76Cognizance of offences.
  81. Section 77Investigation of offences.
  82. Section 78Compounding of offences.
  83. Section 79Fee on appeal and certain other applications.
  84. Section 80Application of sections 4 and 12 of Limitation Act.
  85. Section 81Extension of period of limitation in certain cases.
  86. Section 82Appearance before any authority in proceeding.
  87. Section 83Power to make rules.
  88. Section 84Declaration of Stock of goods held on the appointed date and calling for other information, etc.
  89. Section 85Bar to certain proceedings.
  90. Section 86Tax invoice and Memorandum of sales or purchases.
  91. Section 87Deleted.
  92. Section 88Definitions under Chapter XIV.
  93. Section 89Grant of Certificate of Entitlement.
  94. Section 90Cancellation of Certificate of Entitlement.
  95. Section 91Change in the nature of incentives.
  96. Section 92Annual ceiling on benefits to be availed of under Package Schemes of Incentives.
  97. Section 93Proportionate incentives to an Eligible Unit in certain contingencies.
  98. Section 93AApplication of provisions of section 93 to certain Eligible Units.
  99. Section 94Deemed payment.
  100. Section 95Repeals.
  101. Section 96Savings
  102. Section 97Construction of references in any repealed law to officers, authorities, etc
  103. Section 98Removal of difficulties.