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Maharashtra Value Added Tax Act (2005)
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Sr. No
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Section Number
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Section Name
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View
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1
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1
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Short title, extent & commencement
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2
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2
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Definitions
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3
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3
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Incidence of Tax
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4
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4
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Taxes payable
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5
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5
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Tax not leviable on certain goods
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6
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6
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Levy of Sales Tax on the goods specified in schedules
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7
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7
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Rate of Tax on packing material
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8
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8
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Certain sales and purchases not to be liable to tax
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9
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9
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Amendment of schedule
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10
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10
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Sales Tax Authorities
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11
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11
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Tribunal
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12
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12
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Action against any authority for vexacious order or willful under Assessment etc.
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13
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13
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Persons appointed under Section 10 and members of Tribunal to be public servants
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14
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14
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Powers of Tribunal and Commissioner
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15
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15
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Indemnity
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16
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16
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Registration
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17
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17
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Fresh Registration
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18
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18
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Information to be furnished regarding changes in business
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19
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19
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Dealer to declare the name of Manager of business and Permanant account number
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20
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20
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Returns & Self-assessment
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21
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21
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No notice for assessment in certain cases
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22
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22
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Audit
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23
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23
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Assessment
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24
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24
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Rectification of mistakes
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25
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25
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Review
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26
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26
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Appeals
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27
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27
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Appeal to High Court
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28
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28
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Classification of turnover
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29
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29
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Imposition of Penalty in certain instances
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30
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30
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Interest payable by a dealer or person
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31
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31
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Deduction of Tax at source
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32
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32
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Payment of Tax, etc.
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33
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33
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Special mode of recovery
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34
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34
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Special powers of Sales Tax Authorities for recovery of Tax as arrears of land revenue
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35
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35
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Provisional attachment to protect revenue in certain cases
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36
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36
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Continuation & validation of certain recovery proceedings
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37
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37
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Liability under this Act to be the first charge
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38
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38
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Transfer to defraud revenue void
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39
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39
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Rounding off the tax etc.
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40
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40
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Adjustment of any payment
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41
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41
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Exemption and Refund
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42
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42
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Composition of Tax
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43
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43
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Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this act
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44
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44
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Special Provision regarding liability to pay Tax in certain cases
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45
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45
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Certain agents liable to Tax for sales on behalf of Principal
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46
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46
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Liability of Firms and Partners
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47
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47
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Amalgamation or Demerger of Companies
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48
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48
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Set Off, Refund etc.
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49
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49
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Refund of tax on declared goods sold in the course of inter-State trade or commerce
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50
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50
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Refund of excess payment
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51
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51
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Provisional Refunds
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52
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52
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Interest on amount of Refund
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53
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53
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Interest on delayed Refund
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54
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54
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Power to withold Refund in certain cases
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55
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55
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Advance Ruling
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56
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56
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Determination of disputed questions
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57
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57
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Arrangement to defeat the intention and application of the Act to be void
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58
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58
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Special provisions for statutory orders pertaining to a period shorter or longer than a year
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59
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59
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Power to transfer proceedings
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60
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60
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Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
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61
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61
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Accounts to be a audited in certain cases
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62
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62
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Assessment proceedings etc. not to be invalid on certain grounds
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63
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63
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Accounts
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64
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64
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Production and inspection of accounts and documents and search of premises
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65
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65
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Cross-checking of transactions
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66
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66
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Survey
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67
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67
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Establishment of Check Post and barriers
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68
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68
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Transit of goods by road through the State and issue of transit pass
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69
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69
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Automation
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70
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70
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Power to collect statistics
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71
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71
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Disclosure of information by a public servant
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72
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72
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Disclosure 0f information required under section 70 and failure to furnish information or return under that section
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73
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73
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Publication & disclosure of information respecting dealers & other persons in public interest
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74
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74
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Offences and penalties
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75
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75
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Offences by companies
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76
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76
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Cognizance of offences
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77
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77
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Investigation of offences
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78
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78
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Compounding of offences
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79
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79
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Fees on appeal and certain other applications
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80
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80
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Application of Sections 4 & 12 of Limitation Act
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81
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81
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Extension of period of limitation in certain cases
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82
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82
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Appearance before any authority in proceedings
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83
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83
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Power to make rules
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84
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84
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Declaration of stock of goods held on the appointed day
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85
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85
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Bar to certain proceedings
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86
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86
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Tax invoice and Memorandum of sales or purchases
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87
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87
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On and after specified dates certain prescribed forms to the obtained from prescribed authority
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88
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88
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Definitions under Chapter XIV
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89
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89
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Grant of certificate of Entitlement
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90
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90
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Cancellation of certificate of Entitlement
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91
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91
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Change in the nature of incentives
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92
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92
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Annual ceiling on benefits to be availed of under Package scheme of incentives
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93
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93
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Proportionate Incentives to an eligible unit in certain contigencies
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94
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94
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Deemed payment
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95
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95
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Repeals
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96
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96
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Savings
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97
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97
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Construction of references in any repealed law to officers, authorities,etc.
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98
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98
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Removal of difficulties
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