Amendment status not verified — confirm the current text below against the official source.
Amended by Mah. 53 of 2018 (10-8-2018) 1 Vide G. N., F. D., No. MGST. 1017/CR 101(2)/Taxation-1, dated 29th June 2017. 2 Section 78 of Mah. 42 of 2017, reads as under :— ‘‘78. Saving.— (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 Corporations Act (LIX of 1949), the Maharashtra Motor Vehicles Tax Act (LXV of 1958), the Maharashtra Village Panchayats Act (III of 1959), the Maharashtra Municipal 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 this 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 Services Tax Act, 2017 (Mah. XLIII 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. XLIII of 2017) for the purposes of the levy, 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 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 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 power to make rules, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, penalty, interest or forfeiture of any sum relates to any period ending before the appointed day of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid and whether or not the tax, penalty, interest, sum forfeited or tax deducted at source, if any, in relation to such proceedings is paid before or after the appointed day of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017). (2) Without prejudice to the provisions contained in the foregoing sub-section, the provisions of section 7 of the Maharashtra General Clauses Act (I of 1904), shall apply in relation to the repeal of any of the provisions of the Acts referred to in sub-section (1).” 3 Mah. Ord. XIII of 2017 was repealed by Mah. 51 of 2017, s. 5. 4 Section 4 and 6 of Mah. 51 of 2017, reads as under :— “4. Power to remove difficulty.— (1) If any difficulty arises in giving effect to the provisions of the Mumbai Municipal Corporation Act (III of 1888) or, as the case may be, the Maharashtra Municipal Corporations Act (LIX of 1949), as amended by this Act, the State Government may, as occasion arises, by an order published in the Official Gazette, give such directions not inconsistent with the provisions of the relevant Act, as amended by this Act, as may appear to it to be necessary or expedient for the purpose of removing the difficulty : Provided that, no such order shall be made after expiry of a period of two years from the date of commencement of this Act. (2) Every order issued under sub-section (1) shall be laid, as soon as may be, after it is issued, before each House of the State Legislature. “6. Removal of doubt.— For the removal of doubt, it is hereby declared that all the provisions of the Mumbai Municipal Corporation Act (III of 1888) and the Maharashtra Municipal Corporation Act (LIX of 1949), as amended by the Mumbai Municipal Corporation and the Maharashtra Municipal Corporations (Amendment) Ordinance, 2017 (Ord. III of 2017), shall with effect from 8th January 2017, being the date of commencement of the said Ordinance, continue to be in force and be deemed to be continuously in force.”. 5 Mah. Ord. VIII of 2017 was repealed by Mah. 52 of 2017, s. 5. 6 Section 6 of Mah. 52 of 2017, reads as under :— “6. Removal of doubt.— For the removal of doubt, it is hereby declared that all the provisions of the Mumbai Municipal Corporation Act (III of 1888), the Maharashtra Municipal Corporations Act (LIX of 1949), and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 (Mah. XL of 1965), as amended by the Mumbai Municipal Corporation, the Maharashtra Municipal Corporations and the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Amendment) Ordinance, 2017 (Mah. Ord. VI of 2017), shall with effect from 2nd February 2017, being the date of commencement of the said Ordinance, continue to be in force and be deemed to be continuously in force.”. Note.- The date mentioned in the bracket indicates the date of commencement of the Act. 1888 : III] The Mumbai Municipal Corporation Act 51