LexThe Maharashtra Value Added Tax Act, 2002.
Maharashtra · state statute
Open in Lexace · Ask the AI about this act2005 : Mah. IX] 1
THE MAHARASHTRA VALUE ADDED TAX ACT, 2002
[Text as on 17th July 2025]
________________
CONTENTS
PREAMBLE.
SECTIONS.
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
INCIDENCE AND LEVY OF TAX
3. Incidence of Tax.
4. Taxes payable.
5. Tax not leviable on certain goods.
6. Levy of sales tax on the goods specified in the Schedules.
6A. [Deleted].
6B. [Deleted].
7. [Deleted].
8. Certain sales and purchases not to be liable to tax.
9. Amendment of Schedule.
CHAPTER III
SALES TAX AUTHORITIES AND TRIBUNAL
10. Sales Tax Authorities.
11. Tribunal.
12. Action against any authority for vexatious order or wilful under-assessment, etc.
13. Persons appointed under section 10 and members of Tribunal to be public servants.
14. Powers of Tribunal and Commissioner.
15. Indemnity.
CHAPTER IV
REGISTRATION
16. Registration.
17. [Deleted].
18. Information to be furnished regarding changes in business, etc.
19. Dealer to declare the name of manager of business and permanent account number.
2 The Maharashtra Value Added Tax Act, 2002 [2005 : Mah. IX
CHAPTER V
RETURNS AND ASSESSMENT, ETC.
20. Returns and self assessment.
21. [Deleted].
22. Audit.
23. Assessment.
24. Rectification of mistakes.
25. Review.
26. Appeals.
26A. Regulating filing to appeal by Commissioner.
26B. Speedy disposal of various proceedings.
27. Appeal to High Court.
28. Modification of tax liability.
28A. Determination of tax liability as per fair market price.
CHAPTER VI
PENALTY AND INTEREST
29. Imposition of penalty in certain instances.
30. Interest payable by a dealer or person.
CHAPTER VII
PAYMENT OF TAX AND RECOVERY
31. Deduction of tax at source.
31A. [Deleted].
32. Payment of tax, etc.
32A. Payment of tax or interest in certain cases.
33. Special mode of recovery.
34. Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue.
35. Provisional attachment to protect revenue in certain cases.
36. Continuation and validation of certain recovery proceedings.
37. Liability under this Act to be the first charge.
38. Transfer to defraud revenue void.
39. Rounding off tax, etc.
40. Adjustment of any payment.
41. Exemption and refund.
42. Composition of tax.
43. Applicability of all the provisions of this Act or any earlier law to person liable to pay
tax under this Act.
44. Special provision regarding liability to pay tax in certain cases.
45. Certain agents liable to tax for sales on behalf of principal.
2005 : Mah. IX] The Maharashtra Value Added Tax Act, 2002 3
46. Liability of firms and partners.
47. Amalgamation or demerger of Companies.
CHAPTER VIII
SET-OFF, REFUNDS, ETC.
48. Set-off, refunds, etc.
49. [Deleted].
50. Refund of excess payment.
51. Grant of refunds.
52. Interest on amount of refund.
53. Interest on delayed refund.
54. Power to withhold refund in certain cases.
CHAPTER IX
PROCEEDINGS
55. Advance Ruling.
56. [Deleted].
57. Agreement to defeat the intention and application of the Act to be void.
58. Special provisions for statutory orders pertaining to a period shorter or longer than a year.
59. Power to transfer proceedings.
60. Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases.
61. Accounts to be audited in certain cases.
62. Assessment proceedings, etc., not to be invalid on certain grounds.
CHAPTER X
LIABILITY TO PRODUCE ACCOUNTS, ETC.
63. Accounts.
64. Production and inspection of accounts and documents and search of premises.
65. Cross-checking of transactions.
66. Survey.
67. Establishment of check posts and barriers.
68. Transit of goods by road through the State and issue of transit pass.
69. Automation.
CHAPTER XI
STATISTICS
70. Power to collect statistics.
71. Disclosure of information by a public servant.
72. Disclosure of information required under section 70 and failure to furnish information or
return under that section.
73. Publication and disclosure of information respecting dealers and other persons in public
interest.
4 The Maharashtra Value Added Tax Act, 2002 [2005 : Mah. IX
CHAPTER XII
OFFENCES AND PENALTIES
74. Offences and penalties.
75. Offences by business entity.
76. Cognizance of offences.
77. Investigation of offences.
78. Compounding of offences.
CHAPTER XIII
MISCELLANEOUS
79. Fee on appeal and certain other applications.
80. Application of sections 4 and 12 of Limitation Act.
81. Extension of period of limitation in certain cases.
82. Appearance before any authority in proceeding.
83. Power to make rules.
84. Declaration of Stock of goods held on the appointed date and calling for other
information, etc.
85. Bar to certain proceedings.
86. Tax invoice and Memorandum of sales or purchases.
87. [Deleted].
CHAPTER XIV
PACKAGE SCHEME OF INCENTIVES
88. Definitions under Chapter XIV.
89. Grant of Certificate of Entitlement.
90. Cancellation of Certificate of Entitlement.
91. Change in the nature of incentives.
92. Annual ceiling on benefits to be availed of under Package Schemes of Incentives.
93. Proportionate incentives to an Eligible Unit in certain contingencies.
93A. Application of provisions of section 93 to certain Eligible Units.
94. Deemed payment.
CHAPTER XV
REPEALS AND SAVINGS
95. Repeals.
96. Savings.
97. Construction of references in any repealed law to officers, authorities, etc.
98. Removal of difficulties.
SCHEDULE A
[Deleted].
[Deleted].
SCHEDULE B
[Deleted].
2005 : Mah. IX] The Maharashtra Value Added Tax Act, 2002 5
LIST OF AMENDMENT ACTS
1. Amended by Mah. 13 of 20051 (9-3-2005)
2. Amended by Mah. 14 of 2005 (1-4-2005)
3. Amended by Mah. 32 of 20062 (30-6-2006)3
4. Amended by Mah. 6 of 2007 (30-3-2007)
5. Amended by Mah. 19 of 20074 (1-7-2007)
1 Maharashtra Ordinance No. 1 of 2005 was repealed by Mah. 13 of 2005, s. 4.
2 Maharashtra Ordinance No. VI of 2006 was repealed by Mah. 32 of 2006, s. 55.
3 Section 55 of Mah. 32 of 2006 reads as under :—
“55. Validation and savings. — (1) Notwithstanding anything contained in any judgement, decree or order of any
Court or Tribunal to the contrary, any assessment, reassessment, levy or collection of tax in re spect of sales or purchases
effected by any dealer or person, engagement by any person in a profession, trade or calling, provision by a hotelier of
luxuries made or purporting to have been made or entry effected by any importer or any action taken or thin g done in
relation to such assessment, reassessment, levy or collection under the provisions of the Maharashtra State Tax on
Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the Maharashtra Tax on Luxuries Act,
1987 (Mah. XLI of 1987), the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 (Mah. XLII of
1987), the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003) and the Maharashtra Value
Added Tax Act, 2002 (Mah. IX of 2005), before the commencement of the Maharashtra Tax Laws (Levy, Amendment
and Validation) Act, 2006 (Mah. XXXII of 2006) (hereinafter, in this Chapter, referred as “the Amendment Act”), shall
be deemed to be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been
duly made, taken or done under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(Mah. XVI of 1975), the Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987), the Mahara shtra Tax on Entry of
Motor Vehicles into Local Areas Act, 1987 (Mah. XLII of 1987), the Maharashtra Tax on Entry of Goods into Local
Areas Act, 2002 (Mah. IV of 2003) and the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), as amended by
the Amendment Act, and accordingly,—
(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with the assessment, re -assessment, levy or collection of an y
such tax, shall for all purposes be deemed to be, and to have always been done or taken in accordance with law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Maharashtra State Tax on Professions, Trades,
Callings and Employments Act, 1975 (Mah . XVI of 1975), the Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI
of 1987), the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 (Mah. XLII of 1987), the
Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003 ) and the Maharashtra Value
Added Tax Act, 2002 (Mah. IX of 2005), as amended by the Amendment Act, any assessment, re -assessment, levy
or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the
Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987), the Maharashtra Ta x on Entry of Motor Vehicles into
Local Areas Act, 1987 (Mah. XLII of 1987), the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002
(Mah. IV of 2003) and the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), as amended by the
Amendment Act.
(3) Nothing in the Amendment Act shall render any person liable to be convicted of any offence in respect of
anything done or omitted to be done by him, before the commencement of the Amendment Act, if such act or omission
was not an offence under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah.
XVI of 1975), the Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987), the Maharashtra Tax on Entry of Motor
Vehicles into Local Areas Act, 1987 (Mah. XLII of 1987), the Maharashtra Tax on Entry of Goods into Local Areas Act,
2002 (Mah. IV of 2003) and the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), but for the amendments
made by the Amendment Act; nor shall any person in respect of such act or omiss ion be subject to a penalty greater than
that which could have been inflicted on him under the law in force immediately before the commencement of the
Amendment Act.”.
4 Maharashtra Ordinance No. V of 2007 was repealed by Mah. 19 of 2007, s. 3.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
6 The Maharashtra Value Added Tax Act, 2002 [2005 : Mah. IX
6. Amended by Mah. 25 of 2007 (15-8-2007)1
7. Amended by Mah. 8 of 2008 (31-3-2008)
8. Amended by Mah. 17 of 2009 (1-7-2009)2
1 Section 22 of Mah. 25 of 2007 reads as under :—
“22. Validation and saving. — (1) Notwithstanding anything contained in any judgement, decree or order of any
Court or Tr ibunal to the contrary, any assessment, re -assessment, levy or collection of tax in respect of entry of goods
into local areas by any importer made or purporting to have been made, or any action taken or thing done in relation to
such assessment, re -assessment, levy or collection under the provisions of the Maharashtra Tax on the Entry of Goods
into Local Areas Act, 2002 (Mah. IV of 2003) (hereinafter, in this Chapter, referred to as “the Entry Tax Act”) during the
period commencing on the 1st October 2002 and ending on the 31st March 2005 shall be deemed to be valid and effective
as if such assessment, re -assessment, levy or collection or action or thing had been duly made, taken or done under the
Entry Tax Act, and accordingly,—
(a) all acts, proceedin gs or things done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with the assessment, re -assessment, levy or collection of any such
tax, shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in this sub -section shall be construed as pre venting
a person,—
(a) from questioning in accordance with the provisions of the Entry Tax Act, as amended by the Maharashtra
Tax Laws (Levy, Amendment and Validation) Act, 2007 (Mah. XXV of 2007), any assessment, re -assessment, levy or
collection of tax referred to in this sub-section, or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under
the Entry Tax Act.”.
2 Section 14 of Mah. 17 of 2009 reads as under :—
“14. Validation and saving. — (1) Notwithstanding anything contained in any judgement, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purch ases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter in this
Chapter, referred to as “the Value Added Tax Act”) before the date of the commencement of the Maharashtra Tax Laws
(Levy, Amendment and Validation) Act, 2009 (Mah. XVII of 2009) (hereinafter, in this Chapter, referred to as “the
Amendment Act”), shall be deemed to be valid and effective as if such assessment, review, levy or collection or action or
thing had been duly made, taken or done under the Value Added Tax Act, as amended by the Amendment Act, and
accordingly,—
(a) all acts, proceedings or thing done or take n by the State Government or by any officer of the State
Government or by any other authority in connection with assessment, review, levy or collection of any such tax,
shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) for claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall render any person liab le to be
convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the
Amendment Act, if such act or omission was not an offence under the Value Added Tax Act but for the amendments
made by the Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty have greater
than that which could have been imposed on him under the law in force immediately before the commencement of the
Amendment Act.”.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
2005 : Mah. IX] The Maharashtra Value Added Tax Act, 2002 7
9. Amended by Mah. 22 of 2009 (27-8-2009)1, 2
10. Amended by Mah. 7 of 2010 (18-2-2010)3
11. Amended by Mah. 12 of 2010 (1-5-2010)
12. Amended by Mah. 6 of 2011 (10-3-2011)4, 5
1 Section 5 of Mah. 22 of 2009 reads as under :—
“5. Validation and saving. — (1) Notwithstanding anything contained in any judgement, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter in this
section, referred to as “the Value Added Tax Act”), before the date of commencement to the Maharashtra Value Added
Tax (Levy, Amendment and Validation) Act, 2009 (Mah. XXII of 2009) (hereinafter r eferred to as “the said Act”), shall
be deemed to be valid and effective as if such assessment, review, levy or collection or action or thing had been duly
made, taken or done under the Value Added Tax Act, as amended by the said Act, and accordingly,—
(a) all acts, proceedings or thing done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with assessment, review, levy or collection of any such tax,
shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in s ub-section (1), or (b) for claiming
refund of any tax paid by him in excess of the amount due from him by way of tax under the Value Added Tax Act,
as amended by the said Act.
(3) Nothing in the Value Added Tax Act, as amended by the said Act, shall re nder any person liable to be convicted
of any offence in respect of anything done or omitted to be done by him, before the commencement of the said Act, if
such act or omission was not an offence under the Value Added Tax Act but for the amendments made by the said Act;
nor shall any person in respect of such act or omission be subject to a penalty have greater than that which could have
been imposed on him under the law in force immediately before the commencement of the said Act.”.
2 Maharashtra Ordinance No. XVIII of 2009 was repealed by Mah. 22 of 2009, s. 6.
3 Maharashtra Ordinance No. II of 2010 was repealed by Mah. 7 of 2010, s. 3.
4 Maharashtra Ordinance No. VI of 2011 was repealed by Mah. 6 of 2011, s. 5.
5 Section 4 of Mah. 6 of 2011 reads as under :—
“4. Validation and saving. — (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter in this
section referred to as “ the Value Added Tax Act”), during the period commencing on the 1st April 2005 and ending on
the date immediately preceding the date of the commencement of the Maharashtra Value Added Tax (Amendment and
Validation) Act, 2011 (Mah. VI of 2011) (hereinafter r eferred to as “the said Act”), shall be deemed to be valid and
effective as if such assessment, review, levy or collection or action or thing had been duly made, taken or done under the
Value Added Tax Act, as amended by the said Act, and accordingly,—
(a) all acts, proceedings or thing done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with assessment, review, levy or collection of any such tax, shall,
for all purposes, be deemed to be and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the said
Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) for claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the said Act.
(3) Nothing in the Value Added Tax Act, as amended by the said Act, shal l render any person liable to be convicted
of any offence in respect of anything done or omitted to be done by him, before the commencement of the said Act, if
such act or omission was not an offence under the Value Added Tax Act but for the amendments mad e by the said Act;
nor shall any person in respect of such act or omission be subject to a penalty have greater than that which could have
been imposed on him under the law in force immediately before the commencement of the said Act.”.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
8 The Maharashtra Value Added Tax Act, 2002 [2005 : Mah. IX
13. Amended by Mah. 7 of 2011 (10-3-2011)1
14. Amended by Mah. 15 of 2011 (1-5-2011)2
15. Amended by Mah. 8 of 2012 (1-5-2012)
1 Maharashtra Ordinance No. VII of 2011 was repealed by Mah. 7 of 2011, s. 4.
2 Section 22 of Mah. 15 of 2011 reads as under :—
“22. Validation and saving. — (1) Notwithstanding anyt hing contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection, refund or interest on refund of tax in respect
of sales or purchases effected by any dealer or person, or any action taken or thing done in relation to such assessment,
review, levy or collection, refund or interest on refund under the provisions of the Maharashtra Value Added Tax Act,
2002 (Mah. IX of 2005) (hereinafter, in this Chapter, referred to as “the Value Added Tax A ct”), during the period
commencing on the 1 st April 2005 and ending on the date immediately preceding the date of the commencement of the
Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011 (Mah. XV of 2011) (hereinafter, in this Chapter,
referred to as “the Amendment Act”), shall be deemed to be valid and effective as if such assessment, review, levy,
collection, refund or interest on refund or action or thing had been duly made, taken or done under the Value Added Tax
Act, as amended by the Amendment Act, and accordingly,—
(a) all acts, proceedings or thing done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with assessment, review, levy, collection or refund of an y such
tax, shall, for all purposes, be deemed to be and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection or refund of tax referred to in sub-section (1), or
(b) for claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall render any person liable to be
convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the said
Act, if such act or om ission was not an offence under the Value Added Tax Act but for the amendments made by the
Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty have greater than that
which could have been imposed on him under the law in force immediately before the commencement of the
Amendment Act.”.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
2005 : Mah. IX] The Maharashtra Value Added Tax Act, 2002 9
16. Amended by Mah. 4 of 2013 (2-3-2013)1, 2
17. Amended by Mah. 8 of 2013 (1-5-2013)
18. Amended by Mah. 20 of 2014 (3-3-2014)3
1 Maharashtra Ordinance No. V of 2013 was repealed by Mah. 4 of 2013, s. 3.
2 Section 33 of Mah. 8 of 2012 reads as under :—
“33. Validation and Savings. — (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or pur chases
effected by any dealer or person or any action taken or thing done in relation to such assessment, review, levy or
collection of tax by any dealer or person under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX
of 2005) (hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), during the period commencing on the
1st April 2005 and ending on and including the date immediately preceding the date of the commencement of the
Maharashtra Tax Laws (Levy, Amendment and Va lidation) Act, 2012 (Mah. VIII of 2012) (hereinafter in this Chapter,
referred to as “the Amendment Act”), shall be deemed to be valid and effective as if such assessment, review, levy or
collection or action or thing had been duly made, taken or done unde r the Value Added Tax Act, as amended by the
Amendment Act, and accordingly,—
(a) all acts, proceedings or thing done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with assessment, review, levy or collection of any such tax,
shall, for all purposes, be deemed to be and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce an y decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the said
Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) for claiming refund of any tax paid by him in e xcess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the said Act, shall render any person liable to be convicted
of any offence in respect of anything done or omitted to be done by him, before the commencement of the said Act, if
such act or omission was not an offence under the Value Added Tax Act but for the amendments made by the said Act;
nor shall any person in respect of such act or omi ssion be subject to a penalty have greater than that which could have
been imposed on him under the law in force immediately before the commencement of the Amendment Act.”.
3 Maharashtra Ordinance No. VIII of 2014 was repealed by Mah. 20 of 2014, s. 3.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
10 The Maharashtra Value Added Tax Act, 2002 [2005 : Mah. IX
19. Amended by Mah. 27 of 2014 (26-6-2014)1
20. Amended by Mah. 17 of 2015 (1-4-2015)2
1 Section 28 of Mah. 27 of 2014 reads as under :—
“28. Validation and savings. — (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection of tax by any de aler or person under the provisions of the Maharashtra Value Added Tax Act, 2002
(Mah. IX of 2005) (hereinafter in this section, referred to as “the Value Added Tax Act”) before the commencement of
the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2014 (Mah. XXVII of 2014) (hereinafter in this
section, referred to as “the Amendment Act”), shall be deemed to be valid and effective as if such assessment, review,
levy or collection or action or thing had been duly made, taken or done under the Va lue Added Tax Act, as amended by
the Amendment Act, and accordingly,—
(a) all acts, proceedings or thing done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with assessment, review, l evy or collection of any such tax,
shall, for all purposes, be deemed to be and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under
the Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Va lue Added Tax Act, as amended by the Amendment Act, shall render any person liable to be
convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the
Amendment Act, if such act or omission was not an off ence under the Value Added Tax Act but for the amendments
made by the Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty have greater
than that which could have been imposed on him under the law in force immediat ely before the commencement of the
Amendment Act.”.
(i)Sections 2 to 5, sub -section (1) of section 6 and sections 7 to 11 came into force w.e.f 1 st April 2015, as per s.
1(2)(a) thereof..
(ii) Sub-section (2) of section 6 came into force w.e.f. 1st May 2015, as per s. 1(2)(b) thereof .
2 Section 14 of Mah. 17 of 2015 reads as
under :—
“14. Validation and savings. — (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review , levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection under the provisions of he Maharashtra Value Added Tax Act, 2002 (Ma h. IX of 2005) (hereinafter in this
section referred to as “the Value Added Tax Act”) before the commencement of the Maharashtra Tax Laws (Levy,
Amendment and Validation) Act, 2015 (Mah. XVII of 2015) (hereinafter in this section, referred to as “the Amend ment
Act”), shall be deemed to be valid and effective as if such assessment, review, levy or collection or action or thing had
been duly made, taken or done under the Value Added Tax Act, as amended by the Amendment Act, and accordingly,—
(a) all acts, proceedings or thing done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with assessment, review, levy or collection of any such tax,
shall, for all purposes, be deemed to be and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under
the Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amen dment Act, shall render any person liable to be
convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the
Amendment Act, if such act or omission was not an offence under the Value Added Tax Act but fo r the amendments
made by the Amendment Act; nor shall any person in respect of such act or omission be subject to a penalty have greater
than that which could have been imposed on him under the law in force immediately before the commencement of the
Amendment Act.”.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
2005 : Mah. IX] The Maharashtra Value Added Tax Act, 2002 11
21. Amended by Mah. 15 of 20161, 2
22. Amended by Mah. 31 of 2017 (15-4-2017)3
1 (i) Section 8 of the Mah. 15 of 2016 came into force w.e.f. 1st April 2016, as per s. 1(2)(a) thereof.
(ii) Sections 9, 13, 16 and 17 came into force w.e.f. 1st May 2016, as per s. 1(2)(b) thereof.
(iii) Sections 10 ( 2), 11, 12, 14, 15 ( 1), 16, 17, 18, 19 and 20 came into force w.e.f. 26 th April 2016, as per s. 1( 2)(d)
thereof.
(iv) Sub-section (1) of section 10 came into force w.e.f. 10 th June 2016 vide G.N.F.D. No. VAT. 1516/C.R. 83/Taxation-
1, dated the 9th June 2016, as per s. 1(2)(c) thereof.
2 Section 22 of Mah. 15 of 2016 reads as under :—
“22. Validation and savings. — (1) Notwithstanding anything contained in any judgment, decree or order o f any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter in this
section referred to as “the Value Added Tax Act”) before the commencement of the Maharashtra Tax Laws (Levy,
Amendment and Validation) Act, 2016 (Mah. XV of 2016) (hereinafter in this section, referred to as “the Amendment
Act”), shall be deemed to be valid and effective as if such assessment, review, levy or collection or action or thing had
been duly made, taken or done under the Value Added Tax Act, as amended by the Amendment Act, and accordingly,—
(a) all acts, proceedings or thing done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with the assessment, review, levy or collection of an y such tax,
shall, for all purposes, be deemed to be and to have always been done or taken in accordance with the law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) no Court, Tribunal, officer or other authority shal l enforce any decree or order directing the refund of
any such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with th e provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under
the Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall render any person liable to be
convicted of any offence in respect of anything done or omitt ed to be done by him, before the commencement of the
Amendment Act, if such act or omission was not an offence under the Value Added Tax Act but for the amendments
made by the Amendment Act; nor shall any person in respect of such act or omission be subjec t to a penalty have greater
than that which could have been imposed on him under the law in force immediately before the commencement of the
Amendment Act.
(4) Notwithstanding the deletion of section 56 of the Value Added Tax Act, the provisions of said section and the
rules made thereunder shall, subject to the other provisions of the said Act, continue to have effect in so far as they apply
to the,—
(a) applications pending prior to the date (hereinafter referred to as “the said date”) of effec t of section 17 of the
Amendment Act,
(b) proceedings which have been completed prior to the said date, and
(c) proceedings which may commence after the said date.”.
3 Section 20 of Mah. 31 of 2017 read as under :—
“20. Validation and savings.— (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment or any action taken or thing done in relating to such assessment, under
the provisions of the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003) and the rules
made thereunder (hereinafter, in this Chapter, referred to as “the law relating to the Entry Tax”), at any time before the
commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 (Mah. XXXI of 2017)
(hereinafter, in this Chapter, referred to as “the Amendment Act”), if made within the time limit provided under section
23 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), as it exists on the da te of such assessment, or any
action taken or thing done in relation to such assessment, shall be deemed to be valid and effective as if such assessment
or action taken or thing had been duly made, taken or done under the law relating to the Entry Tax, as amended by the
Amendment Act, and accordingly, all acts, proceedings or things done or taken by the State Government or by any
officer of the State Government or by any other authority in connection with the assessment, shall, for all purposes, be
deemed to be, and to have always been done or taken in accordance with the law.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing a
person, from questioning in accordance with the law relating to the Entry Tax, as amended by the Amendment Act, any
assessment referred to in sub-section (1).”.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
12 The Maharashtra Value Added Tax Act, 2002 [2005 : Mah. IX
23. Amended by Mah. 42 of 20171, 2
24. Amended by Mah. 26 of 2018 (1-4-2018)
25. Amended by Mah. 68 of 2018 (24-10-2018)3
26. Amended by Mah. 69 of 2018 (14-12-2018)
27. Amended by Mah. 14 of 2019 (6-3-2019)4, 5
1 Section 63, sub-section (3) of section 67 and section 73 of Mah . 42 of 2017 came into force w.e.f. 20 th May 2017, as per
s. 1(2)(a). Sections 54 to 62, sections 64 to 66 sub -sections (1) and (2) of section 67, sections 68 to 72 and sections 74 to
77 came into force w.e.f. 1st July 2017, vide G.N.F.D., No. MGST. 1017/CR 101(2)/Taxation-1, dated the 29th June 2017.
2 Section 78 of Mah. 42 of 2017 read as under :—
“78. Savings. — (1) Notwithstanding the amendments made in the Mumbai Municipal Corporation Act
(III of 1888), the Maharashtra Entertainments Duty Act (I of 1923), the Maharashtra Municipal Corporation Act (LIX of
1949), the Maharashtra Motor Vehicles Tax Act (LXV of 1958), the Maharashtra Village Panchayats Act (III of 1959),
the Maharashtra Municip al Councils, Nagar Panchayats and Industrial Townships Act, 1965 (Mah. XL of 1965), the
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975) and the
Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) by t his Act, those laws and all rules, regulations, orders,
notifications, form, certificates and notices, appointments and delegation of powers issued under those laws which are in
force immediately before the appointed day of the Maharashtra Goods and Servic es Tax Act, 2017 (Mah. 43 of 2017)
shall, subject to the other provisions of this Act, in so far as they apply, continue to have effect after the appointed day of
the Maharashtra Goods and Services Tax Act, 2017 (Mah. 43 of 2017) for the purposes of the Le vy, returns, assessment,
re-assessment, appeal, determination, revision, rectification, reference, limitation, production and inspection of accounts
and documents and search of premises, transfer of proceedings, payment and recovery, calculation of cumulat ive
quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the
certificate of Entitlement, collection or deduction of tax at source, refund or set off of any tax, withholding of any refund ,
exemption from payment of tax, collection of statistics, the power to make rules, the imposition of any penalty, or of
interest or forfeiture of sum where such levy, returns assessment, re -assessment, appeal, determination, revision,
rectification, reference, limitation, payment and recovery, calculation of cumulative quantum of benefits, exemption from
payment of tax and deferment of due date for payment of tax, cancellation of the certificate of entitlement, collection,
deduction of tax at source, refund, set -off, withholding of any refund, exemption, collection of statistics, the Excerpt shown. Open the full act in Lexace.