HomeAllMAHARASTRA GST ACT

CHAPTER XXI MISCELLANEOUS

MISCELLANEOUS

14-2017 RATE G.O.Ms_.No_.261,Dt29-6-2017
hc305 Paridhi Jain vs State on 20 January, 2020
ar08. TSAAR Order No.22-2021 Dt. 03-11-2021(Ms. Sri Krishna Logistics)

143. Jobwork procedure

 (1) A registered person (hereafter in this section referred to as

the “principal”) may, under intimation and subject to such conditions as may

be prescribed, send any inputs or capital goods, without payment of tax, to a

jobworker for jobwork and from there subsequently send to another jobworker

and likewise, and shall,––

(a) bring back inputs, after completion of jobwork or otherwise, or

capital goods, other than moulds and dies, jigs and fixtures, or tools,

within one year and three years, respectively, of their being sent out, to

any of his place of business, without payment of tax ;

(b) supply such inputs, after completion of jobwork or otherwise, or

capital goods, other than moulds and dies, jigs and fixtures, or tools,

within one year and three years, respectively, of their being sent out

from the place of business of a jobworker on payment of tax within India,

or with or without payment of tax for export, as the case may be :

Provided that the principal shall not supply the goods from the place

of business of a jobworker in accordance with the provisions of this clause

unless the said principal declares the place of business of the jobworker

as his additional place of business except in a case-

(i) where the jobworker is registered under section 25 ; or

(ii) where the principal is engaged in the supply of such goods as

may be notified by the Commissioner.

(2) The responsibility for keeping proper accounts for the inputs or

capital goods shall lie with the principal.

(3) Where the inputs sent for jobwork are not received back by the

principal after completion of jobwork or otherwise in accordance with the

provisions of clause (a) of sub-section (1) or are not supplied from the place

of business of the jobworker in accordance with the provisions of clause (b) of

sub-section (1) within a period of one year of their being sent out, it shall be

deemed that such inputs had been supplied by the principal to the jobworker

on the day when the said inputs were sent out.

(4) Where the capital goods, other than moulds and dies, jigs and

fixtures, or tools, sent for jobwork are not received back by the principal in

accordance with the provisions of clause (a) of sub-section (1) or are not

supplied from the place of business of the jobworker in accordance with the

provisions of clause (b) of sub-section (1) within a period of three years of

their being sent out, it shall be deemed that such capital goods had been

supplied by the principal to the jobworker on the day when the said capital

goods were sent out.

(5) Notwithstanding anything contained in sub-sections (1) and (2), any

waste and scrap generated during thejob work may be supplied by the

jobworker directly from his place of business on payment of tax, if such

jobworker is registered, or by the principal, if the jobworker is not registered.

Explanation.—For the purposes of jobwork, input includes intermediate

goods arising from any treatment or process carried out on the inputs by the

principal or the jobworker.

144. Presumption as to documents in certain cases.

Where any document—

(i) is produced by any person under this Act or any other law for

the time being in force ; or

(ii) has been seized from the custody or control of any person under

this Act or any other law for the time being in force ; or

(iii) has been received from any place outside India in the course of

any proceedings under this Act or any other law for the time being in

force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall–

(a) unless the contrary is proved by such person, presume —

(i) the truth of the contents of such document ;

(ii) that the signature and every other part of such document

which purports to be in the handwriting of any particular person or

which the court may reasonably assume to have been signed by, or

to be in the handwriting of, any particular person, is in that person’s

handwriting, and in the case of a document executed or attested,

that it was executed or attested by the person by whom it purports

to have been so executed or attested ;

(b) admit the document in evidence notwithstanding that it is not

duly stamped, if such document is otherwise admissible in evidence.

145. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence .

(1) Notwithstanding anything contained in any other law for the

time being in force, —

(a) a micro film of a document or the reproduction of the image or

images embodied in such micro film (whether enlarged or not) ; or

(b) a facsimile copy of a document ; or

(c) a statement contained in a document and included in a printed

material produced by a computer, subject to such conditions as may be

prescribed ; or

(d) any information stored electronically in any device or media,

including any hard copies made of such information,

shall be deemed to be a document for the purposes of this Act and the rules

made thereunder and shall be admissible in any proceedings thereunder,

without further proof or production of the original, as evidence of any contents

of the original or of any fact stated therein of which direct evidence would be

admissible.

(2) In any proceedings under this Act or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a

certificate,—

(a) identifying the document containing the statement and

describing the manner in which it was produced ;

(b) giving such particulars of any device involved in the production

of that document as may be appropriate for the purpose of showing that

the document was produced by a computer,

shall be evidence of any matter stated in the certificate and for the purposes

of this sub-section it shall be sufficient for a matter to be stated to the best of

the knowledge and belief of the person stating it.

146. Common Portal

The Government may, on the recommendations of the Council,

notify the Common Goods and Services Tax Electronic Portal for facilitating

registration, payment of tax, furnishing of returns, computation and

settlement of integrated tax, electronic way bill and for carrying out such

other functions and for such purposes as may be prescribed.

147. Deemed Exports .

The Government may, on the recommendations of the Council,

notify certain supplies of goods as “deemed exports”, where goods supplied

do not leave India, and payment for such supplies is received either in Indian

rupees or in convertible foreign exchange, if such goods are manufactured in

India.

148. Special procedure for certain processes

The Government may, on the recommendations of the Council,

and subject to such conditions and safeguards as may be prescribed, notify

certain classes of registered persons, and the special procedures to be followed

by such persons including those with regard to registration, furnishing of

return, payment of tax and administration of such persons.

149. Goods and services tax compliance rating.

 (1) Every registered person may be assigned a goods and services

tax compliance rating score by the Government based on his record of

compliance with the provisions of this Act.

(2) The goods and services tax compliance rating score may be

determined on the basis of such parameters as may be prescribed.

(3) The goods and services tax compliance rating score may be updated

at periodic intervals and intimated to the registered person and also placed

in the public domain in such manner as may be prescribed.

150. Obligtion to furnish information return .

(1) Any person, being—

(a) a taxable person ; or

(b) a local authority or other public body or association ; or

(c) any authority of the State Government responsible for the

collection of value added tax or sales tax or State excise duty or an

authority of the Central Government responsible for the collection of

excise duty or customs duty ; or

(d) an income tax authority appointed under the provisions of the

Income-tax Act, 1961(43 of1961.) ; or

(e) a banking company within the meaning of clause (a) of section

45A of the Reserve Bank of India Act, 1934(2 of1934) ; or

(f) a State Electricity Board or an electricity distribution or

transmission licensee under the Electricity Act, 2003(36 of2003), or any other entity entrusted with such functions by the Central Government or the State

Government ; or

(g) the Registrar or Sub-Registrar appointed under section 6 of the

Registration Act, 1908(16 of1908.) ; or

(h) a Registrar within the meaning of the Companies Act, 2013 (18 of2013.); or

(i) the registering authority empowered to register motor vehicles

under the Motor Vehicles Act, 1988 (59 of1988.); or

(j) the Collector referred to in clause (c) of section 3 of the Right to

Fair Compensation and Transparency in Land Acquisition, Rehabilitation

and Resettlement Act, 2013(30 of2013.) ; or

(k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956(42 of1956.) ; or

(l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996(22 of1996.) ; or

(m) an officer of the Reserve Bank of India as constituted under

section 3 of the Reserve Bank of India Act, 1934(2 of1934.) ; or

(n) the Goods and Services Tax Network, a company registered

under the Companies Act, 2013(18 of2013.) ; or

(o) a person to whom a Unique Identity Number has been granted

under sub-section (9) of section 25 ; or

(p) any other person as may be specified, on the recommendations

of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be

prescribed.

(2) Where the Commissioner, or an officer authorised by him in this

behalf, considers that the information furnished in the information return is

defective, he may intimate the defect to the person who has furnished such

information return and give him an opportunity of rectifying the defect within

a period of thirty days from the date of such intimation or within such further

period which, on an application made in this behalf, the said authority may

allow and if the defect is not rectified within the said period of thirty days

or, the further period so allowed, then, notwithstanding anything contained

in any other provisions of this Act, such information return shall be treated

as not furnished and the provisions of this Act shall apply.

(3) Where a person who is required to furnish information return has

not furnished the same within the time specified in sub-section (1) or subsection

(2), the said authority may serve upon him a notice requiring

furnishing of such information return within a period not exceeding ninety

days from the date of service of the notice and such person shall furnish the

information return.

151. Power to collect statistics.

(1) The Commissioner may, if he considers that it is necessary so

to do, by notification, direct that statistics may be collected relating to any

matter dealt with by or in connection with this Act.

(2) Upon such notification being issued, the Commissioner, or any person

authorised by him in this behalf, may call upon the concerned persons to

furnish such information or returns, in such form and manner as may be

prescribed, relating to any matter in respect of which statistics is to be

collected.

152. Bar on disclosure of information.

(1) No information of any individual return or part thereof with

respect to any matter given for the purposes of section 150 or section 151

shall, without the previous consent in writing of the concerned person or his

authorised representative, be published in such manner so as to enable such

particulars to be identified as referring to a particular person and no such

information shall be used for the purpose of any proceedings under this Act.

(2) Except for the purposes of prosecution under this Act or any other

law for the time being in force, no person who is not engaged in the collection

of statistics under this Act or compilation or computerisation thereof for the

purposes of this Act, shall be permitted to see or have access to any

information or any individual return referred to in section 151.

(3) Nothing in this section shall apply to the publication of any

information relating to a class of taxable persons or class of transactions, if

in the opinion of the Commissioner, it is desirable in the public interest to

publish such information.

153. Taking assistance from an expert

Any officer not below the rank of Assistant Commissioner may,

having regard to the nature and complexity of the case and the interest of

revenue, take assistance of any expert at any stage of scrutiny, inquiry,

investigation or any other proceedings before him.

154. Power to take samples

The Commissioner or an officer authorised by him may take

samples of goods from the possession of any taxable person, where he

considers it necessary, and provide a receipt for any samples so taken.

155. Burden of proof

 Where any person claims that he is eligible for input tax credit

under this Act, the burden of proving such claim shall lie on such person.

156. Persons deemed to be public servants

All persons discharging functions under this Act shall be deemed

to be public servants within the meaning of section 21 of the Indian Penal

Code(45 of 1860).

157. Protection of action taken under this Act

(1) No suit, prosecution or other legal proceedings shall lie against

the President, State President, Members, Officers or other employees of the

Appellate Tribunal or any other person authorised by the said Appellate

Tribunal for anything which is in good faith done or intended to be done

under this Act or the rules made thereunder.

(2) No suit, prosecution or other legal proceedings shall lie against any

officer appointed or authorised under this Act for anything which is done or

intended to be done in good faith under this Act or the rules made thereunder.

158. Disclosure Of information by a public servant

(1) All particulars contained in any statement made, return

furnished or accounts or documents produced in accordance with this Act, or

in any record of evidence given in the course of any proceedings under this

Act (other than proceedings before a criminal court), or in any record of any

proceedings under this Act shall, save as provided in sub-section (3), not be

disclosed.

(2) Notwithstanding anything contained in the Indian Evidence Act,

1872(1 of 1872), no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this Act to produce before it or to give evidence before it in respect of particulars referred to in sub-section (1).

(3) Nothing contained in this section shall apply to the disclosure of,––

(a) any particulars in respect of any statement, return, accounts,

documents, evidence, affidavit or deposition, for the purpose of any

prosecution under the Indian Penal Code(45 of 1860) or the Prevention of Corruption Act, 1988(49 of 1988), or any other law for the time being in force ; or

(b) any particulars to the Central Government or the State

Government or to any person acting in the implementation of this Act,

for the purposes of carrying out the objects of this Act ; or

(c) any particulars when such disclosure is occasioned by the lawful

exercise under this Act of any process for the service of any notice or

recovery of any demand ; or

(d) any particulars to a civil court in any suit or proceedings, to

which the Government or any authority under this Act is a party, which

relates to any matter arising out of any proceedings under this Act or

under any other law for the time being in force authorising any such

authority to exercise any powers thereunder ; or

(e) any particulars to any officer appointed for the purpose of audit

of tax receipts or refunds of the tax imposed by this Act ; or

(f) any particulars where such particulars are relevant for the

purposes of any inquiry into the conduct of any officer appointed or

authorised under this Act, to any person or persons appointed as an

inquiry officer under any law for the time being in force ; or

(g) any such particulars to an officer of the Central Government or

of any State Government, as may be necessary for the purpose of enabling

that Government to levy or realise any tax or duty ; or

(h) any particulars when such disclosure is occasioned by the lawful

exercise by a public servant or any other statutory authority, of his or

its powers under any law for the time being in force ; or

(i) any particulars relevant to any inquiry into a charge of misconduct

in connection with any proceedings under this Act against a practising

advocate, a tax practitioner, a practising cost accountant, a practising

chartered accountant, a practising company secretary to the authority

empowered to take disciplinary action against the members practising

the profession of a legal practitioner, a cost accountant, a chartered

accountant or a company secretary, as the case may be ; or

(j) any particulars to any agency appointed for the purposes of data

entry on any automated system or for the purpose of operating,

upgrading or maintaining any automated system where such agency is

contractually bound not to use or disclose such particulars except for

the aforesaid purposes ; or

(k) any such particulars to an officer of the Government as may be

necessary for the purposes of any other law for the time being in force ;

and

(l) any information relating to any class of taxable persons or class

of transactions for publication, if, in the opinion of the Commissioner, it

is desirable in the public interest, to publish such information.

159. Publication of information in respect of persons in certain cases

(1) If the Commissioner, or any other officer authorised by him

in this behalf, is of the opinion that it is necessary or expedient in the public

interest to publish the name of any person and any other particulars relating

to any proceedings or prosecution under this Act in respect of such person, it

may cause to be published such name and particulars in such manner as it

thinks fit.

(2) No publication under this section shall be made in relation to any

penalty imposed under this Act until the time for presenting an appeal to

the Appellate Authority under section 107 has expired without an appeal

having been presented or the appeal, if presented, has been disposed of.

Explanation.––In the case of firm, company or other association of

persons, the names of the partners of the firm, directors, managing agents,

secretaries and treasurers or managers of the company, or the members of

the association, as the case may be, may also be published if, in the opinion of

the Commissioner, or any other officer authorised by him in this behalf,

circumstances of the case justify it.

160. Assessment proceedings, etc. not to be invalid on certain grounds.

(1) No assessment, re-assessment, adjudication, review, revision,

appeal, rectification, notice, summons or other proceedings done, accepted,

made, issued, initiated, or purported to have been done, accepted, made,

issued, initiated in pursuance of any of the provisions of this Act shall be

invalid or deemed to be invalid merely by reason of any mistake, defect or

omission therein, if such assessment, re-assessment, adjudication, review,

revision, appeal, rectification, notice, summons or other proceedings are in

substance and effect in conformity with or according to the intents, purposes

and requirements of this Act or any existing law.

(2) The service of any notice, order or communication shall not be called

in question, if the notice, order or communication, as the case may be, has

already been acted upon by the person to whom it is issued or where such

service has not been called in question at or in the earlier proceedings

commenced, continued or finalised pursuant to such notice, order or

communication.

161. Rectification of errors apparent on the face of record.

Without prejudice to the provisions of section 160, and

notwithstanding anything contained in any other provisions of this Act, any

authority, who has passed or issued any decision or order or notice or

certificate or any other document, may rectify any error which is apparent

on the face of record in such decision or order or notice or certificate or any

other document, either on its own motion or where such error is brought to

its notice by any officer appointed under this Act or an officer appointed

under the Central Goods and Services Tax Act or by the affected person

within a period of three months from the date of issue of such decision or

order or notice or certificate or any other document, as the case may be :

Provided that no such rectification shall be done after a period of six

months from the date of issue of such decision or order or notice or certificate

or any other document :

Provided further that the said period of six months shall not apply in

such cases where the rectification is purely in the nature of correction of a

clerical or arithmetical error, arising from any accidental slip or omission :

Provided also that where such rectification adversely affects any person,

the principles of natural justice shall be followed by the authority carrying

out such rectification.

162. Bar on Jurisdiction of civil courts.

 Save as provided in sections117 and 118, no civil court shall have

jurisdiction to deal with or decide any question arising from or relating to

anything done or purported to be done under this Act.

163. Levy of fee.

Wherever a copy of any order or document is to be provided to

any person on an application made by him for that purpose, there shall be

paid such fee as may be prescribed.

164. Power of Government to make rules

(1) The Government may, on the recommendations of the Council,

by notification, make rules for carrying out the provisions of this Act.

(2) Without prejudice to the generality of the provisions of sub-section

(1), the Government may make rules for all or any of the matters which by

this Act are required to be, or may be, prescribed or in respect of which

provisions are to be or may be made by rules.

(3) The power to make rules conferred by this section shall include the

power to give retrospective effect to the rules or any of them from a date not

earlier than the date on which the provisions of this Act come into force.

Levy of fee.

(4) Any rules made under sub-section (1) or sub-section (2) may provide

that a contravention thereof shall be liable to a penalty not exceeding ten

thousand rupees.

165. Power to make regulations.

The Government may, by notification, make regulations consistent

with this Act and the rules made thereunder to carry out the purposes of

this Act.

166. Laying of rules, regulations and notifications.

Every rule made by the Government, every regulation made by

the Government and every notification issued by the Government under this

Act, shall be laid, as soon as may be after it is made or issued, before the

State Legislature, while it is in session, for a total period of thirty days which

may be comprised in one session or in two or more successive sessions, and

if, before the expiry of the session immediately following the session or the

successive sessions aforesaid, the State Legislature agrees in making any

modification in the rule or regulation or in the notification, as the case may

be, or the State Legislature agrees that the rule or regulation or the

notification should not be made, the rule or regulation or notification, as the

case may be, shall thereafter have effect only in such modified form or be of

no effect, as the case may be ; so, however, that any such modification or

annulment shall be without prejudice to the validity of anything previously

done under that rule or regulation or notification, as the case may be.

167. Delegation of powers.

The Commissioner may, by notification, direct that subject to such

conditions, if any, as may be specified in the notification, any power

exercisable by any authority or officer under this Act may be exercisable also

by another authority or officer as may be specified in such notification.

168. Power to issue instructions Or directions.

The Commissioner may, if he considers it necessary or expedient

so to do for the purpose of uniformity in the implementation of this Act,

issue such orders, instructions or directions to the State tax officers as it

may deem fit, and thereupon all such officers and all other persons employed

in the implementation of this Act shall observe and follow such orders,

instructions or directions.

169. Service of notice in certain circumstances.

 (1) Any decision, order, summons, notice or other communication

under this Act or the rules made thereunder shall be served by any one of

the following methods, namely :—-

(a) by giving or tendering it directly or by a messenger including a

courier to the addressee or the taxable person or to his manager or

authorised representative or an advocate or a tax practitioner holding

authority to appear in the proceedings on behalf of the taxable person

or to a person regularly employed by him in connection with the business,

or to any adult member of family residing with the taxable person ; or

(b) by registered post or speed post or courier with acknowledgement

due, to the person for whom it is intended or his authorised

representative, if any, at his last known place of business or residence ;

or

(c) by sending a communication to his e-mail address provided at

the time of registration or as amended from time to time ; or

(d) by making it available on the common portal ; or

(e) by publication in a newspaper circulating in the locality in which

the taxable person or the person to whom it is issued is last known to

have resided, carried on business or personally worked for gain ; or

(f) if none of the modes aforesaid is practicable, by affixing it in

some conspicuous place at his last known place of business or residence

and if such mode is not practicable for any reason, then by affixing a

copy thereof on the notice board of the office of the concerned officer or

authority who or which passed such decision or order or issued such

summons or notice.

(2) Every decision, order, summons, notice or any communication shall

be deemed to have been served on the date on which it is tendered or

published or a copy thereof is affixed in the manner provided in sub-section

(1).

(3) When such decision, order, summons, notice or any communication

is sent by registered post or speed post, it shall be deemed to have been

received by the addressee at the expiry of the period normally taken by such

post in transit unless the contrary is proved.

170. Rounding off of tax, etc .

The amount of tax, interest, penalty, fine or any other sum payable,

and the amount of refund or any other sum due, under the provisions of this

Act shall be rounded off to the nearest rupee and, for this purpose, where

such amount contains a part of a rupee consisting of paise, then, if such part

is fifty paise or more, it shall be increased to one rupee and if such part is

less than fifty paise it shall be ignored.

171. Anti -profiteering measure.

(1) Any reduction in rate of tax on any supply of goods or services

or the benefit of input tax credit shall be passed on to the recipient by way of

commensurate reduction in prices.

(2) The Central Government may, on recommendations of the Council,

by notification, constitute an Authority, or empower an existing Authority

constituted under any law for the time being in force, to examine whether

input tax credits availed by any registered person or the reduction in the tax

rate have actually resulted in a commensurate reduction in the price of the

goods or services or both supplied by him.

(3) The Authority referred to in sub-section (2) shall exercise such powers

and discharge such functions as may be prescribed.

172. Removal of difficulties.

(1) If any difficulty arises in giving effect to any provisions of this

Act, the Government may, on the recommendations of the Council, by a general

or a special order published in the Official Gazette, make such provisions

not inconsistent with the provisions of this Act or the rules or regulations

made thereunder, as may be necessary or expedient for the purpose of

removing the said difficulty :

Provided that no such order shall be made after the expiry of a period of

three years from the date of commencement of this Act.

(2) Every order made under this section shall be laid, as soon as may be,

after it is made, before the State Legislature.

173. Repeals

 (1) Save as otherwise provided in this Act, on and from the date of

commencement of this Act, the following laws are hereby repealed

(hereinafter referred to as “the repealed Acts”), namely :—

(a) The Maharashtra Betting Tax Act, 1925(VI of1925).

(b) The Maharashtra Purchase Tax on Sugarcane Act, 1962(.Ma h .IX of1962.).

(c) The Maharashtra Advertisements Tax Act, 1967(Ma h . X V I I I o f 1967).

(d) The Maharashtra Forest Development (Tax on sale of Forest

Produce by Government or Forest Development Corporation) Act, 1983(Ma h .X X I I o f 1983.).

(e) The Maharashtra Tax on Luxuries Act, 1987(Ma h .XLI of 1987).

(f) The Maharashtra Tax on Entry of Motor Vehicles into Local

Areas Act, 1987(Ma h . X L I I o f 1987).

(g) The Maharashtra Tax on the Entry of Goods into Local Areas

Act, 2002(Ma h .IV of 2003).

(h) The Maharashtra Tax on Lotteries Act, 2006(Ma h . X L I I I o f 2006.)

(2) Every registration certificate, licence or permission, as the case may

be, granted under any of the repealed Acts or such repealed provision, shall

stand cancelled with effect from the appointed day.

174. Savings

          (1) The repeal of the said Acts specified in section 173 shall not,—

(a) revive anything not in force or existing at the time at which such

repeal takes effect ; or

(b) affect the previous operation of any enactment or part thereof,

so repealed and orders or anything duly done or suffered thereunder ;

or

(c) affect any right, privilege, obligation, or liability acquired, accrued

or incurred under the repealed Acts, orders under repealed Acts ; or

(d) affect any tax, surcharge, penalty, interest, fee or fine as are due

or may become due or any forfeiture or punishment incurred or inflicted

in respect of any offence or violation committed against the provisions

of repealed Acts ; or

(e) affect any investigation, inquiry, audit, assessment, reassessment,

refund, determination, advance ruling, rectification and any other legal

proceedings or recovery of arrears or remedy in respect of any such tax,

surcharge, penalty, interest, fee, fine, right, privilege, obligation, liability,

forfeiture or punishment, as aforesaid, and any such investigation,

inquiry, audit, assessment, reassessment, refund, determination, advance

ruling, rectification and any other legal proceedings or recovery of arrears

or remedy in respect of any such tax, surcharge, penalty, interest, fee,

fine, interest, right, privilege, obligation, liability, forfeiture or

punishment, as aforesaid, may be instituted, continued or enforced, and

any such tax, surcharge, penalty, interest, fee, fine, forfeiture or

punishment may be levied or imposed as if these Acts had not been so

repealed ; or

(f) affect any proceedings including that relating to an appeal,

revision, review or reference, instituted before, on or after the appointed

day under the said repealed Acts or repealed provisions, and such

proceedings shall be continued under the said repealed Acts or repealed

provisions, as if this Act had not come into force ;

(g) those laws (including any earlier law continued in force under

any provisions thereof), and all rules, regulations, orders, notifications,

forms, certificates and notices, appointments and delegation of powers

issued under those laws and in force immediately before the appointed

day shall, subject to the other provisions of this Act, in so far as they

apply, continue to have effect after the appointed day for the purposes

of the levy, returns, assessment, reassessment, appeal, determination,

revision, rectification, reference, limitation, production and inspection

of accounts and documents and search of premises, transfer of

proceedings, payment and recovery, calculation of cumulative quantum

of benefits, exemption from payment of tax and deferment of due date

for payment of tax, cancellation of the certificate of entitlement,

collection, or deduction of tax at source, refund or set off of any tax

withholding of any refund, exemption from payment of tax, collection of

statistics, the power to make rules, the imposition of any penalty, or of

interest or forfeiture of an sum where such levy, returns, assessment,

re-assessment, appeal, determination, revision, rectification, reference,

limitation, payment and recovery, calculation of cumulative quantum of

benefits, exemption from payment of tax and deferment of due date for

payment of tax, cancellation of the certificate of entitlement, collection,

deduction of tax at source, refund, set-off, withholding of any refund

exemption, collection of statistics, the power to make rules, limitation,

production and inspection of accounts and documents and search of

premises, transfer of proceedings, penalty, interest or forfeiture of any

sum relates to any period ending before the appointed day, or for any

other purpose whatsoever connected with or incidental to any of the

purposes aforesaid and whether or not the tax, penalty, interest, sum

forfeited or tax deducted at source, if any, in relation to such proceedings

is paid before or after the appointed day.

(2) Without prejudice to the provisions contained in the foregoing subsection, the provisions of sections 7 and 25 of the Maharashtra General

Clauses Act, shall apply in relation to the repeal of any of the laws referred

to in this section as if the law so repealed had been an enactment within the

meaning of section 7 of the said Act.