MVAT ActMaharashtra2002
The Maharashtra Value Added Tax Act, 2002
Act No. 9 of 2002
- Sections
- 102
- Chapters
- 15
- Classified offences
- 3
Contents
IPreliminary§ 1–22 sections
IIIncidence and Levy of Tax§ 3–96 sections
- 3Incidence of Tax
- 4Taxes Payable
- 5[ Tax not leviable on certain goods. [Section 5 substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 4.]
- 6[ Levy of sales tax on the goods specified in the Schedules. [Section 6 substituted by Maharashtra 14 of 2005 (w.e.f. 1 4-2005), Section 5.]
- 8Certain sales and purchases not to be liable to tax
- 9Amendment of Schedule
VReturns and Assessment, Etc.§ 20–2811 sections
- 20[ Returns and self-assessment] [Section 20 was substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 14.]
- 21[ No notice for assessment in certain cases] [[Section 21 was deleted by Maharashtra 6 of 2011, Section 2 (w.e.f. 1-4-2005)
- 22Audit
- 23Assessment
- 24Rectification of mistakes
- 25Review
- 26Appeals
- 26A[ Regulating filing of appeal by Commissioner. [Section 26A was inserted by Maharashtra 8 of 2012, Section 25 (w.e.f. 1-5-2012).]
- 26B[ Speedy disposal of various proceedings
- 27Appeal to High Court
- 28Classification of Turnover
VIPenalty And Interest§ 29–302 sections
VIIPayment of Tax And Recovery§ 31–4719 sections
- 31Deduction of tax at source
- 31A[ [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
- 32Payment of tax, etc
- 32A[ Payment of tax or interest in certain cases. [Section 32A was inserted by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 8, (w.e.f. 1-5-2013).]
- 33Special mode of recovery
- 34Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue
- 35Provisional attachment to protect revenue in certain cases
- 36Continuation and validation of certain recovery proceedings
- 37Liability under this Act to be the first charge
- 38Transfer to defraud revenue void
- 39Rounding off tax, etc
- 40Adjustment of any payment
- 41Exemption and refund
- 42Composition of tax
- 43Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act
- 44Special provision regarding liability to pay tax in certain cases
- 45Certain agents liable to tax for sales on behalf of principal
- 46Liability of firms and partners
- 47Amalgamation [or demerger] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1 4-2005), Section 28(3).] of Companies
IXProceedings§ 55–628 sections
- 55Advance ruling
- 56Determination of disputed questions
- 57Agreement to defeat the intention and application of the Act to be void
- 58Special provisions for statutory orders pertaining to a period shorter or longer than a year
- 59Power to transfer proceedings
- 60Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
- 61Accounts to be audited in certain cases
- 62Assessment proceedings etc., not to be invalid on certain grounds
XLiability to Produce Accounts Etc.§ 63–697 sections
XIStatistics§ 70–734 sections
XIIIMiscellaneous§ 79–879 sections
- 79Fee on appeal and certain other applications
- 80Application of Sections 4 and 12 of Limitation Act
- 81Extension of period of limitation in certain cases
- 82Appearance before any authority in proceeding
- 83Power to make rules
- 84[ Declaration of stock of goods held on the appointed date and calling for other information, etc. [Substituted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
- 85Bar to certain proceedings
- 86Tax Invoice and Memorandum of sales or purchases
- 87[ [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
XIVPackage Scheme of Incentives§ 88–948 sections
- 88Definitions under Chapter XIV
- 89Grant of [Certificate of Entitlement or, as the case may be, Identification Certificate.] [These words were substituted for the words 'Certificate of Entitlement' by Maharashtra 7 of 2011, Section 3(i), (w.e.f. 10-3-2011).]
- 90Cancellation of certificate of entitlement
- 91Change in the nature of incentives
- 92Annual ceiling on benefits to be availed of under Package Scheme of Incentives
- 93Proportionate incentives to an Eligible Unit in certain contingencies
- 93A[ Application of provisions of section 93 to certain Eligible Units. [Section 93A was inserted by Maharashtra Act No. XXII of 2009, (w.e.f. 27-8-2009) dated 16-12-2009, Section 4.]
- 94Deemed payment
XVRepeals and Savings§ 95–984 sections