INTRODUCTION


Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah.IX of 2005); Now therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with sub-section (3) and the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra is hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:-

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