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Maharashtra Value Added Tax Act (2005)

 

 
Maharashtra Value Added Tax Act (2005)
 

 
 
Sr. No
 
Section Name
 
1
 
Short title, extent & commencement
 
2
 
Definitions
 
3
 
Incidence of Tax
 
4
 
Taxes payable
 
5
 
Tax not leviable on certain goods
 
6
 
Levy of Sales Tax on the goods specified in schedules
 
7
 
Rate of Tax on packing material
 
8
 
Certain sales and purchases not to be liable to tax
 
9
 
Amendment of schedule
 
10
 
Sales Tax Authorities
 
11
 
Tribunal
 
12
 
Action against any authority for vexacious order or willful 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
 
16
 
Registration
 
17
 
Fresh Registration
 
18
 
Information to be furnished regarding changes in business
 
19
 
Dealer to declare the name of Manager of business and Permanant account number
 
20
 
Returns & Self-assessment
 
21
 
No notice for assessment in certain cases
 
22
 
Audit
 
23
 
Assessment
 
24
 
Rectification of mistakes
 
25
 
Review
 
26
 
Appeals
 
27
 
Appeal to High Court
 
28
 
Classification of turnover
 
29
 
Imposition of Penalty in certain instances
 
30
 
Interest payable by a dealer or person
 
31
 
Deduction of Tax at source
 
32
 
Payment of Tax, etc.
 
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 & validation of certain recovery proceedings
 
37
 
Liability under this Act to be the first charge
 
38
 
Transfer to defraud revenue void
 
39
 
Rounding off the 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
 
46
 
Liability of Firms and Partners
 
47
 
Amalgamation or Demerger of Companies
 
48
 
Set Off, Refund etc.
 
49
 
Refund of tax on declared goods sold in the course of inter-State trade or commerce
 
50
 
Refund of excess payment
 
51
 
Provisional Refunds
 
52
 
Interest on amount of Refund
 
53
 
Interest on delayed Refund
 
54
 
Power to withold Refund in certain cases
 
55
 
Advance Ruling
 
56
 
Determination of disputed questions
 
57
 
Arrangement 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 a audited in certain cases
 
62
 
Assessment proceedings etc. not to be invalid on certain grounds
 
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 Post and barriers
 
68
 
Transit of goods by road through the State and issue of transit pass
 
69
 
Automation
 
70
 
Power to collect statistics
 
71
 
Disclosure of information by a public servant
 
72
 
Disclosure 0f information required under section 70 and failure to furnish information or return under that section
 
73
 
Publication & disclosure of information respecting dealers & other persons in public interest
 
74
 
Offences and penalties
 
75
 
Offences by companies
 
76
 
Cognizance of offences
 
77
 
Investigation of offences
 
78
 
Compounding of offences
 
79
 
Fees on appeal and certain other applications
 
80
 
Application of Sections 4 & 12 of Limitation Act
 
81
 
Extension of period of limitation in certain cases
 
82
 
Appearance before any authority in proceedings
 
83
 
Power to make rules
 
84
 
Declaration of stock of goods held on the appointed day
 
85
 
Bar to certain proceedings
 
86
 
Tax invoice and Memorandum of sales or purchases
 
87
 
On and after specified dates certain prescribed forms to the obtained from prescribed authority
 
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 scheme of incentives
 
93
 
Proportionate Incentives to an eligible unit in certain contigencies
 
94
 
Deemed payment
 
95
 
Repeals
 
96
 
Savings
 
97
 
Construction of references in any repealed law to officers, authorities,etc.
 
98
 
Removal of difficulties
 

 

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Latest News

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New Tax Rates

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Issue of Rs. 2000 banknotes
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