INTRODUCTION


An Act to amend the Maharashtra Value Added Tax Act, 2002. WHEREAS both Houses of the State Legislature were not in session; AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action to amend the Maharashtra Value Added Tax Act, 2002, for the purposes hereinafter appearing; and, therefore, promulgated the Maharashtra Value Added Tax (Amendment) Ordinance, 2005, on the 9th March 2005; AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Fifty-sixth Year of the Republic of India as follows :-

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