MVAT Act 69अध्याय X · Liability to Produce Accounts Etc.

धारा 69 · Automation

(1)

The State Government may, by notification in Official Gazette, provide that the provisions contained in the Information Technology Act, 2000 (21 of 2000), and the rules made and directions given under that Act, including the provisions relating to digital signatures, electronic governance, attributation, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates as are specified in the said notification, shall, in so far as they may, as far as feasible, apply to the procedures under this Act.

(2)

Where any notice, [or communication] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 40.] is prepared on any automated data processing system and is properly served on any dealer or person, then the said notice, [or communication] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 40.] shall not be required to be personally signed by any officer or person and the said notice, [or communication] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 40.] shall not be deemed to be invalid only on the ground that it is not personally signed by any such officer.

(3)

[ Where any fresh certificate of registration is prepared on any automated data processing system and is issued to any dealer, then such fresh certificate of registration shall not be required to be personally signed by any officer and the said certificate shall not be deemed to be invalid only on the ground that it is not personally signed by any such officer.] [Sub-section (3) added by the Maharashtra 25 of 2007, Section 18, (w.e.f. 1-4-2005).]

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