Maharashtra Settlement of Arrears in Disputes Act, 2016
No: 16 Dated: Apr, 26 2016
Maharashtra Settlement of Arrears in Disputes Act, 2016
ACT No. XVI OF 2016
An Act to provide for settlement of arrears in dispute under various Acts administered by the Sales Tax Department and the matters connected therewith or incidental thereto.
WHEREAS it is expedient to provide for settlement of arrears in dispute under the Bombay Sales of Motor Spirit Taxation Act, 1958 (since repealed), the Bombay Sales Tax Act, 1959 (since repealed), the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any Purpose Act, 1985 (since repealed), the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989 (since repealed), the Central Sales Tax Act, 1956, the Maharashtra Purchase Tax on Sugarcane Act, 1962, the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987, the Maharashtra Tax on Luxuries Act, 1987, the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 and the Maharashtra Value Added Tax Act, 2002 ;
It is hereby enacted in the Sixty-seventh Year of the Republic of India as follows :––
1. Short title, extent and commencement:- (1) This Act may be called the Maharashtra Settlement of Arrears in Disputes Act, 2016.
(2) It extends to the whole of the State of Maharashtra.
(3) It shall come into force on the date of publication in the Official Gazette.
2. Definitions:- (1) In this Act, unless the context otherwise requires,—
(1) “appellate authority” means the authorities specified in section 8 of this Act ;
(2) “arrears in dispute” includes,––
(i) tax, by whatever name called, under the relevant Act;
(ii) interest payable by an applicant under the relevant Act;
(iii) penalty imposed upon the applicant under the relevant Act, in respect of any statutory order pertaining to any period ending on or before the 31st March 2012, against which appeal is filed and stay in full or part has been granted by the appellate authority under the relevant Act or, as the case may be, by the Tribunal or Court, not later than 30th September 2016 ;
(3) “applicant” means a person, who is liable to pay tax under the relevant Act and also includes any person who desires to avail the benefit of settlement by complying with the conditions under this Act ;
(4) “order of settlement” means an order issued under this Act for settlement of arrears in dispute under the relevant Act ;
(5) “Commissioner” means a officer appointed as the Commissioner of Sales Tax under sub-section (1) of section 10 of the Maharashtra Value Added Tax Act, 2002 ;
(6) “designated authority” means an authority specified in subsection (2) of section 3 of this Act ;
(7) “relevant Act” means,–––
(a) the Central Sales Tax Act, 1956 ;
(b) the Bombay Sales of Motor Spirit Taxation Act, 1958 ;
(c) the Bombay Sales Tax Act, 1959 ;
(d) the Maharashtra Purchase Tax on Sugarcane Act, 1962 ;
(e) the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 ;
(f) the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any Purpose Act, 1985 ;
(g) the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 ;
(h) the Maharashtra Tax on Luxuries Act, 1987 ;
(i) the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989 ;
(j) the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 ;
(k) the Maharashtra Value Added Tax Act, 2002,
and includes the rules made or notifications issued thereunder ;
(8) “requisite amount” means an amount required to be paid as specified under section 6 of this Act;
(9) “statutory order” means any order passed under the relevant Act, raising tax, interest or penalty payable by the applicant.
(2) Words and expressions used in this Act, but not defined herein shall have the same meanings as assigned to them under the relevant Act.