Maharashtra VAT Rules

In exercise of the powers conferred by section 83 of the Maharastra Value Added Tax Act, 2002 and all other powers enabling it in this behalf (Mah. LX of 2002), the Government of Maharashtra hereby makes the following rules, namely:-

Short Title:-

1. These rules may be called the Maharashtra Value Added Tax Rules, 2005, (Mah.LX of 2003.)
2. They shall come into effect from the 1st April 2005.

Definitions

In these rules, unless the context otherwise requires,--

1. ''The Act'' means the Maharashtra Value Added Tax Act, 2002 (Mah. LX of 2002);
2. ''Agent'' means a person authorised in writing under section 82 of the Act to appear on behalf of a dealer or other person before any authority appointed or constituted under this Act;
3. ''Assessing Authority'' means any authority competent to assess a dealer or, as the case may be, any authority to whom the power to assess a dealer has been delegated by the Commissioner and within whose jurisdiction the place of business or, as the case may be, the principal place of business of the dealer, is situated;
4. ''Commissioner'' includes an Additional Commissioner, a Joint Commissioner, and such other officers to whom the Commissioner delegates his powers and duties either generally or as respects any particular matter or class of matters;
5. ''Form'' means a form appended to these rules;
6. ''Government Treasury'' means

I) As respects a dealer who is, or is liable to be, registered within the jurisdiction of a registering authority in Brihan Mumbai, the bank or Treasury shown in column number 2, if he makes payment in the manner shown in column number 3:-

II) As respects a dealer who is, or is liable to be, registered within the jurisdiction of a registering authority outside Brihan Mumbai,

where the principal place of business of the dealer is situated at the district headquarters, the bank or Treasury shown in column number 2 if he makes payment in the manner shown in column number 3 :-

If the principal place of business of the dealer is situated at a place other than the district headquarters, the bank or the Treasury shown in column number 2, if he makes payment in the manner shown in column number 3:-

(III) as respects a non-resident dealer, the Reserve Bank of India, Mumbai;

1. Mega Project means the Eligible Industrial Unit in respect of which the Eligibility Certificate is issued in terms of Government Resolution, Industries, Energy and Labour Department, No. IDL.1096 (13211)IND-8, dated the 20th June 1997 as amended from time to time.
2. ''Package Scheme of Incentives'' means any of the following schemes designed by the State Government, as amended, from time to time, namely:-

   the 1979 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 7079/(2043)IND-8, dated the 5th January 1980 read with the Government Resolution, Industries, Energy and Labour Department, No. IDL. 7082/(3559)/IND-8, dated the 5th July 1982;

   the 1983 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1082/(4077)/IND-8, dated the 4th May 1983 read with Government Resolution, Industries, Energy and Labour Department, No. IDL. 1088/(6612)/ IND-8, dated the 25th March 1988;

   the Electronic Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. l085/(5315)/IND-8, dated the 3rd September 1985 read with the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1085/(5315)/IND-8, dated the 29th July 1987;

   the 1988 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1088/(6603)/ IND-8, dated the 30th September 1988;

   the 1993 Scheme as outlined in the Government Resolution, Industries, Energy and Labour Department, No. IDL. 1093/(8889)/ IND-8, dated the 7th May 1993;

   Package Scheme of Incentives for Tourism, 1993, as outlined in the Government Resolution, Home Department (Tourism) No. MTC-91/GR-409/(Tourism), dated the 30th November 1993;

   New Package Scheme of Incentives for Tourism Projects -1999, as outlined in the Government Resolution, Home Department (Tourism), No. MTC-0399/GR-142/(Tourism), dated the 8th July 1999;

   Power Generation Promotion Policy, 1998, outlined in the Government Resolution, Industries, Energy and Labour Department, No. NCP-1097/CR-57/NRG-7, dated the 12th March 1998;

3. ''Principal place of business'' means in relation to a dealer in any area within the jurisdiction of a registering authority, the place of business mentioned as his principal place of business in the certificate of registration granted under the Act;
4. ''Quarter'', means, the period of three months ending on the 30th June, 30th September, 3lst December or 3lst March,
5. ''registering authority'' means --

   As respect a dealer not being a non-resident dealer, the assessing authority having jurisdiction over the local area in which any place or places of business of the dealer are situated; and

   As respect a non-resident dealer, the assessing authority designated as the assessing authority for the non-resident circle, Mumbai;

6. ''Schedule'' means a Schedule appended to the Act;
7. ''Section'' means a section of the Act;
8. ''Very Large Project'' means the Eligible Industrial Unit in respect of which the Eligibility Certificate is issued in terms of the Government Resolution, Industries, Energy and Labour Department No.IDL-1098/121/IND-8,dated the 11th August 1998.

The words and expressions used in these Rules but not defined hereinabove shall have the same meanings as respectively assigned to them under the Act.