Section 16(2) in The Maharashtra Value Added Tax Act, 2002
(2)Every dealer, required by sub-section (1) to possess a certificate of registration or one who voluntarily desires to get registered shall apply in the prescribed manner to the prescribed authority for grant of such registration.[[***] [[This proviso was substituted by Maharashtra 15 of 2011, Section 11(a), (w.e.f. 1-5-2011).Prior to substituted proviso was read as under:Provided that, in the case of an application made by a person who voluntarily desires to get registered, the certificate of registration shall not be granted unless the applicant has deposited an amount of Rs. 25,000 in the Government Treasury as advance towards the tax, interest or penalty, if any, that may become due. The amount so deposited may be adjusted against the tax payable according to the return required to be filed in the year in which the registration is granted or in the succeeding year. The amount of deposit in excess of the amount due from him, by way of tax, interest or penalty, if any, shall be refunded as provided in section 50 or, as the case may be, section 51.]]] [Sub-section (5) added by Maharashtra 32 of 2006, Section 39(c), (w.e.f. 20-6-2006).]
