The Institute of Chartered Accountants of India

Maharashtra Value Added Tax Act (2005)

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

Maharashtra Value Added Tax Act (2005)

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