Maharashtra Value Added Tax Act, 2002

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HomeBrud.gifIndian LawBrud.gifIndian ActsBrud.gifMaharashtra ActsBrud.gifMaharashtra Value Added Tax Act, 2002

Contents

Sections from the Act

  • 1 Short title, extent & commencement
  • 2 Definitions
  • 3 Incidence of Tax
  • Section 4: Taxes payable
  • Section 5: Tax not leviable on certain goods
  • Section 6: Levy of Sales Tax on the goods specified in schedules
  • Section 7: Rate of Tax on packing material
  • Section 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 Permanent 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
  • Section 39: Rounding off the tax etc.
  • Section 40: Adjustment of any payment
  • Section 41: Exemption and Refund
  • Section 42: Composition of Tax
  • Section 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 Grant of refunds
  • 52 Interest on amount of Refund
  • 53 Interest on delayed Refund
  • 54 Power to withhold 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 contingencies
  • 93A Application of provisions of section 93 to certain Eligible Units
  • 94 Deemed payment
  • 95 Repeals
  • 96 Savings
  • 97 Construction of references in any repealed law to officers, authorities,etc.
  • 98 Removal of difficulties

Notifications

Related Circulars

Related Rules

Related Acts

  • Central Sales Tax Act, 1956
  • Maharashtra Tax on Luxuries Act, 1987
  • Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
  • Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
  • Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
  • Maharashtra Purchase Tax on Sugarcane Act, 1962

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