Amendment to Profession Tax Act, 1975

ST buen i caui HET AW Ecicd T Ro0ls AT WERTE AR FHIE & — FERIE Iod A, SR, et & A=A ! e, | TR R, it srerm Wit et SfufEE.) Y& U RS &R S HERTS, IS A, AR, IASHfe 9 Aib=ar Jiade s affm, WREY AT FHROT. HHRoT A RO, 3 it wemE AR HWHAT WA I HIVATATS AT WATAT 3T G ik faer A, HOT S In pursuance of clause (3) of article 348 of the Consiitution of India, the following translation in English of the Maharashtra State Tax on Professions, Trades, Callings and Employments and the Maharashtra Value Added Tax (Amendment) Bill, 2007 (Mah. Act No. VI of 2007) is hereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, A.M. SHINDEKAR, Secretary to Government, Law and Judiciary Department. MAHARASHTRA ACT No. VI OF 2007 (First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 30th March 2007). An Act further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002. WHEREAS it is expedient further to amend the Mah. Maharashtra State Tax on Professions, Trades, Callings X\ye and Employments Act, 1975 and the Maharashtra Value Mah. Added Tax Act, 2002, for the purposes hereinafter 2'3(0‘5“ appearing; it is hereby enacted in the Fifty-eighth Year of the Republic of India as follows :— CHAPTER 1 PRELIMINARY Short title. 1. This Act may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments and the Maharashtra Value Added Tax (Amendment) Act, 2007. CHAPTER II AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TrADES, CALLINGS AND EMPLOYMENTS Act, 1975. Amendment 2. In section 7 of the Maharashtra State Tax on Mah. of section 7 Professions, Trades, Callings and Employments Act, 1975, ;(fv L DfM:;"lé‘g in sub-section (3), in the first proviso, for the figures, j975 " letters and word “1st April 2007” the figures, letters and word “1st April 2008” shall be substituted. CHAPTER III AMENDMENT TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002. :f':za‘:;:eg; 3. In section 96 of the Maharashtra Value Added Tax Act, Mah. of Mah. IX of 2002, in sub-section (1), after clause (a), the following clause !X 2005. shall be inserted and shall be deemed to have been inserted, with effect from the 1st April 2005, namely :— “(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 Bom. an order of assessment under sub-section (3) or (4) of section ';3(‘” 6 of the Bombay Sales of Motor Spirit Taxation Act, 1958 is |9ss. not made before the 31st March 2007, the Collector may make such order of assessment before the 31st March 2008. ”.