Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Maharashtra Value Added Tax (Amendment) Act, 2008 8 of 2008 [31 March 2008] CONTENTS 1. Short Title And Commencement 2. Amendment Of Section 29 Of Mah. Ix Of 2005 3. Amendment Of Section 96 Of Man Ix Of 2005 Maharashtra Value Added Tax (Amendment) Act, 2008 8 of 2008 [31 March 2008] An Act further to amend the Maharashtra Value Added Tax Act, 2002. WHEREAS it is expedient further to amend the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), for the purposes hereinafter appearing; it is hereby enacted in the Fifty-ninth Year of the Republic of India as follows:-- 1. Short Title And Commencement :- (1) This Act may be called the Maharashtra Value Added Tax (Amendment) Act, 2008. (2) Sections 1 and 3 shall come into force at once and section 2 shall come into force on such date, as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment Of Section 29 Of Mah. Ix Of 2005 :- In section 29 of the Maharashtra Value Added Tax Act 2002 (Mah. IX of 2005) (hereinafter referred to as "the principal Act"), in sub- section (8),-- (a) for the words "rupees two thousand" at both the places where they occur, the words "rupees ten thousand" shall be substituted ; (b) for the words "rupees one thousand" the words "rupees five thousand" shall be substituted. 3. Amendment Of Section 96 Of Man Ix Of 2005 :- In Section the principal Act, in sub-section (2), after clause (a-1), the-following clauses shall be inserted, namely :-- "(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 (Bom. LXVI of 1958), is not made before the 31st March 2008, the Collector may make such order of assessment before the 31st March 2009 ; (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 (Bom. LXVI of 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 (Bom. LI of 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;".