MVAT Act 96Chapter XV · Repeals and Savings

Section 96 · Savings

(1)

Notwithstanding the repeal by section 95 of any of the laws referred to therein, -

(a)

those laws (including any earlier law continued in force under any provisions thereof), and all rules, regulations, orders, notifications, forms, certificates and notices, appointments and delegation of powers issued under those laws and in force immediately before the appointed day shall, subject to the other provisions of this Act, in so far as they apply, continue to have effect after the appointed day for the purposes of the levy, returns, assessment, reassessment, appeal, determination, revision, rectification, reference, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the Certificate of Entitlement, collection, or deduction of tax at source, refund or set off of any tax withholding of any refund, exemption from payment of tax, collection of statistics, the power to make rules, the imposition of any penalty, or of interest or forfeiture of any sum where such levy, returns, assessment, reassessment, appeal, determination, revision, rectification, reference, limitation, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the certificate of entitlement, collection, deduction of tax at source, refund, set off, withholding of any refund exemption, collection of statistics, the power to make rules, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, penalty, interest or forfeiture of any sum relates to any period ending before the appointed day, or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid and whether or not the tax, penalty, interest, sum forfeited or tax deducted at source, if any, in relation to such proceedings is paid before or after the appointed day;

[(a-1) where all the statements pertaining to any year ending on or before the 31st March, 2004 are filed by the licensed trader on or before the 30th September, 2004 and an order of assessment under sub-section (3) or (4) of section 6 of the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bombay LXVI of 1958) is not made before the 31st March, 2007, the Collector may make such order of assessment before the 31st March, 2008.] [Clause (a-1) inserted & deemed to have been inserted w.e.f. 1st April, 2005 by Maharashtra of 2007, Section 3.][(a-2) where all the statements pertaining to any year commencing on or after the 1st April 2002 and ending on or before the 31st March 2004, are filed by the licensed trader on or before the 30th September 2004 and an order of assessment under sub-section (3) or (4) of section 6 of the Bombay Sales of Motor Spirit Taxation Act, 1958, is not made before the 31st March 2008; the Collector may make such order of assessment before the 31st March 2009; [Clause (a-2) to (a-4) inserted by the Maharashtra 8 of 2008, (w.e.f. 31-3-2008).](a-3) where all the statements pertaining to the year commencing on or after the 1st April 2004 and ending on the 31st March 2005, are filed by the licensed trader on or before the 30th September 2005 and an order of assessment under sub-section (3) or (4) of section 6 of the Bombay Sales of Motor Spirit Taxation Act, 1958, is not made before the 31st March 2008, the Collector may make such order of assessment before the 31st March 2010;(a-4) in respect of the returns relating to any period commencing on or after the 1st April 2002 and ending on the 31st March 2004, an order of assessment under sub-section (3) or (4) of section 33 of the Bombay Sales Tax Act, 1959, may be made on or before the 31st March 2009; and in respect of returns relating to any period commencing on or after the 1st April 2004, an order of assessment under sub-section (3) or (4) of the said section 33 may be made on or before the 31st March 2010.]

(b)

any registration certificate issued under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), being a registration certificate in force immediately before the appointed day shall, in so far as the liability to pay tax under sub-section (7) of section 3 of this Act exists, be deemed on the appointed day to be the certificate of registration issued under this Act, and accordingly the dealer holding such registration certificate immediately before the appointed day, shall, until the certificate is duly cancelled under this Act, be deemed to be a registered dealer liable to pay tax under this Act and all the provisions of this Act shall apply to him as they apply to a dealer liable to pay tax under this Act;

(c)

any registration certificate or licence issued under any of the earlier laws other than the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), which is in force immediately before the appointed day, to a person who does not hold a certificate of registration under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), immediately before the appointed day shall, in so far as the liability to pay tax under sub-section (1) of section 3 exists, be deemed on the appointed day to be the certificate of registration issued under this Act till the prescribed time provided under the third proviso to sub-section (1) of section 16 expires and accordingly the person holding such registration certificate shall be deemed to be a registered dealer under this Act till the expiry of such time and accordingly all the provisions of this Act shall apply to him as they apply to a dealer liable to pay tax under this Act [and subject to the provision of this Act, all registrations and licences granted under any earlier law shall stand cancelled on the appointed day] [This portion was added by the Maharashtra Value Added Tax (levy and Amendment) Act, 2005, Section 55(1).];

(d)

[ if any person or dealer has applied for registration under earlier law, before the appointed day but the registration certificate has not been granted before the appointed day or where any dealer who has become liable to pay tax under earlier law before the appointed day applies within the time provided for such application under earlier law but the application is made after the appointed day, then a registration certificate as provided under earlier law shall be duly granted to such person or dealer and for the purposes of all the provisions of this Act including the provisions contained in section 3, such person or dealer shall be deemed to be holding a valid certificate of registration which is in force immediately before the appointed day and all the provisions of this Act shall apply accordingly;] [Clause (d) was substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 55(2).]

(e)

[(i)] [Clause (e) renumbered as sub-clause (i) by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 55(3).] where any person or any dealer liable to pay tax under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959) holds in stock on the appointed day, any goods purchased by him from a person who was not a dealer under that Act or a dealer who was not a Registered dealer under that Act or then such person or dealer shall be liable to pay purchase tax on the purchase price of such goods under that Act, as if he had become liable to pay purchase tax under section 13 of that Act at the relevant rates of purchase tax and the said dealer or person shall accordingly disclose such turnover and pay such tax in the last return required to be filed by him under the Bombay Sales Tax Act, 1959.

(ii)[ where any person or dealer liable to pay tax under the Bombay Sales Tax Act, 1959 has purchased any goods at any time before the appointed day under a certificate or declaration given by him under sections 8A, 11, 12 or 41 of the said Act and the conditions, recitals or undertakings of such certificate or declaration are not complied at any time after the appointed day, such dealer shall be liable to pay under the Bombay Sales Tax Act, 1959, the purchase tax on the purchase price of such goods and the purchase tax shall be levied at the rate set against each of such goods in column (4) of Schedules B and C appended to the said Act; and accordingly, he shall file a return with the prescribed authority in the prescribed form in respect of the period in which the goods were purchased and shall include the purchase price thereof in the said return and shall file such return within one month of the end of the month in which such liability arises and pay the tax due as per the return before filing such return; [Sub-clause (ii) was added by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 55(4).]

Provided that, where purchase tax is payable by a dealer or person under this clause by reason of the fact that he has failed to comply with the conditions, recitals or undertakings of a declaration or certificate issued under section 8A, 11, 12 or 41 of the said Act within nine months of the appointed day, then an amount equal to the tax paid or payable under sections 11, 12, 13A or, as the case may be, section 41, shall be set-off against the purchase tax so payable;] [[Sub-section (1) was substituted and deemed always to have been substituted by the Maharashtra Act No. XXII of 2009, dated 16-12-2009, Section 3(a).Prior to substituted the 'sub-section (1)' was read as under -'(1) Notwithstanding anything to the contrary contained in any Package Scheme of Incentives, any Eligible Unit, to whom the Eligibility Certificate has been granted, shall be eligible to draw the benefits in any year after the appointed day, only on that part of its turnover of sales or purchases as may be arrived at by applying the ratio as may be prescribed by the State Government to the total turnover of sales and purchases of the said unit in that year and different ratios may be prescribed for different classes of units and different schemes.]]

(f)

where any dealer liable to pay tax under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), or, as the case may be, under the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any purpose Act, 1985 (Maharashtra XVIII of 1985), has at any time before the appointed day effected any sale by delivery of goods on the hire purchase or any system of payment by instalments or, as the case may be, by transfer of the right to use any goods for any purpose (whether or not for a specified period) and any amount of sale price in respect of such delivery or transfer is due and payable after the appointed day, then unless the full tax pertaining to such delivery or transfer has been admitted or paid before the appointed day, the said amounts shall be shown by the said dealer in the appropriate returns to be filed under this Act and the [tax due on such amounts at the rates applicable under this Act] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 55(5).] shall be paid accordingly and all the provisions of this Act shall apply to the said dealer, delivery or transfer and the said amounts accordingly, notwithstanding that the delivery or transfer has taken place before the appointed day;

Provided that, the liability of the said dealer to pay tax under this Act, in respect of the sale price due and payable after the appointed day, shall not exceed the liability which would have accrued under the repealed Acts, if they had continued to be in force.

(g)

[ where a dealer registered under the Maharashtra Sales Tax on Transfer of Property in Goods involved In the Execution of Works Contract (Re-enacted) Act, 1989 (Maharashtra XXXVI of 1989), is liable to pay tax under this Act, and has at any time prior to the appointed day entered into any work contract, and the execution of the said works contract, has started before the appointed day and has continued.thereafter then such dealer shall pay tax in respect of the said contract in accordance with the provisions of the Maharashtra Sales Tax on Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989, without however claiming set-off on the purchases corresponding to the contract effected on or after the appointed day to which he would have been entitled under the provisions of this Act.] [[Clause (g) was substituted deemed to have been substituted by Maharashtra 32 of 2006, Section 54, (w.e.f. 1-4-2005).

Prior to its substitution read as under:

(g)where a dealer registered under the Maharashtra Sales Tax on the Transfer of Property In Goods involved in the execution of Works Contract (Re-Enacted) Act, 1989 (Maharashtra XXVI of 1989), is liable to pay tax under this Act, and has at any time prior to the appointed day entered into any works contract and the execution of the said works contract has continued after the appointed day, then the liability of the dealer to pay tax under this Act, [shall be discharged at the rates applicable under this Act, and the liability so discharged); in respect of the said contract shall not exceed the liability which would have accrued under the repealed Acts If it had continued to be in force and in the case of a dealer who had opted for composition of tax under the repealed Act, the liability under this Act In respect of a contract where the execution has started before the appointed day and has continued thereafter shall not exceed the sum which would have been payable by way of composition in respect of the said contract under the repealed Acts if it had continued to be in force. ]]

(2)

Without prejudice to the provisions contained in the foregoing sub-section and subject to section 7 of the Bombay General Clauses Act, 1904 (Bombay 1 of 1904), shall apply in relation to the repeal of any of the laws referred to in section 95 as if the law so repealed had been an enactment within the meaning of section 7 of the said Act.

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