The Maharashtra Value Added Tax Act, 2002.
maharashtra · 2005
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Incidence of Tax.
- S. 4Taxes payable.
- S. 5Tax not leviable on certain goods.
- S. 6Levy of sales tax on the goods specified in the Schedules.
- S. 7Deleted.
- S. 8Certain sales and purchases not to be liable to tax.
- S. 9Amendment of Schedule.
- S. 10Sales Tax Authorities.
- S. 11Tribunal.
- S. 12Action against any authority for vexatious order or wilful under-assessment, etc.
- S. 13Persons appointed under section 10 and members of Tribunal to be public servants.
- S. 14Powers of Tribunal and Commissioner.
- S. 15Indemnity.
- S. 16Registration.
- S. 17Deleted.
- S. 18Information to be furnished regarding changes in business, etc
- S. 19Dealer to declare the name of manager of business and permanent account number.
- S. 20Returns and self assessment.
- S. 21Deleted.
- S. 22Audit.
- S. 23Assessment.
- S. 24Rectification of mistakes.
- S. 25Review.
- S. 26Appeals.
- S. 26ARegulating filing to appeal by Commissioner.
- S. 26BSpeedy disposal of various proceedings.
- S. 27Appeal to High Court.
- S. 28Modification of tax liability.
- S. 28ADetermination of tax liability as per fair market price.
- S. 29Imposition of penalty in certain instances.
- S. 30Interest payable by a dealer or person.
- S. 31Deduction of tax at source.
- S. 32Payment of tax, etc.
- S. 32APayment of tax or interest in certain cases.
- S. 33Special mode of recovery.
- S. 34Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue.
- S. 35Provisional attachment to protect revenue in certain cases.
- S. 36Continuation and validation of certain recovery proceedings.
- S. 37Liability under this Act to be the first charge.
- S. 38Transfer to defraud revenue void.
- S. 39Rounding off tax, etc.
- S. 40Adjustment of any payment.
- S. 41Exemption and refund.
- S. 42Composition of tax.
- S. 43Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act.
- S. 44Special provision regarding liability to pay tax in certain cases.
- S. 45Certain agents liable to tax for sales on behalf of principal.
- S. 46Liability of firms and partners.
- S. 47Amalgamation or demerger of Companies.
- S. 48Set-off, refunds, etc.
- S. 49Deleted.
- S. 50Refund of excess payment.
- S. 51Grant of refunds.
- S. 52Interest on amount of refund.
- S. 53Interest on delayed refund.
- S. 54Power to withhold refund in certain cases.
- S. 55Advance Ruling.
- S. 56Deleted.
- S. 57Agreement to defeat the intention and application of the Act to be void.
- S. 58Special provisions for statutory orders pertaining to a period shorter or longer than a year.
- S. 59Power to transfer proceedings.
- S. 60Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases.
- S. 61Accounts to be audited in certain cases.
- S. 62Assessment proceedings, etc., not to be invalid on certain grounds.
- S. 63Accounts.
- S. 64Production and inspection of accounts and documents and search of premises.
- S. 65Cross-checking of transactions.
- S. 66Survey.
- S. 67Establishment of check posts and barriers.
- S. 68Transit of goods by road through the State and issue of transit pass.
- S. 69Automation.
- S. 70Power to collect statistics
- S. 71Disclosure of information by a public servant.
- S. 72Disclosure of information required under section 70 and failure to furnish information or return under that section.
- S. 73Publication and disclosure of information respecting dealers and other persons in public interest.
- S. 74Offences and penalties.
- S. 75Offences by business entity.
- S. 76Cognizance of offences.
- S. 77Investigation of offences.
- S. 78Compounding of offences.
- S. 79Fee on appeal and certain other applications.
- S. 80Application of sections 4 and 12 of Limitation Act.
- S. 81Extension of period of limitation in certain cases.
- S. 82Appearance before any authority in proceeding.
- S. 83Power to make rules.
- S. 84Declaration of Stock of goods held on the appointed date and calling for other information, etc.
- S. 85Bar to certain proceedings.
- S. 86Tax invoice and Memorandum of sales or purchases.
- S. 87Deleted.
- S. 88Definitions under Chapter XIV.
- S. 89Grant of Certificate of Entitlement.
- S. 90Cancellation of Certificate of Entitlement.
- S. 91Change in the nature of incentives.
- S. 92Annual ceiling on benefits to be availed of under Package Schemes of Incentives.
- S. 93Proportionate incentives to an Eligible Unit in certain contingencies.
- S. 93AApplication of provisions of section 93 to certain Eligible Units.
- S. 94Deemed payment.
- S. 95Repeals.
- S. 96Savings
- S. 97Construction of references in any repealed law to officers, authorities, etc
- S. 98Removal of difficulties.