[Cites 0, Cited by 0]
[Entire Act]
State of Maharashtra - Section
Section 31A in The Maharashtra Value Added Tax Act, 2002
31A. [ [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
***.]| 31A. [ Collection and payment towards tax. [Section 31A was inserted by Maharashtra 8 of 2012, Section 27 (w.e.f. 1-5-2012).]- (1) The State Government may, by notification inOfficial Gazette, and subject to such conditions and restrictions as may be specified in the notification, require any person, local bodies or authorities or agencies under the Central Government or, as the case may be, the State Government,-(a) who auction the rights for excavation of sand within their jurisdiction, to collect an amount at such rate as provided in sub-section (2), towards the liability of sales tax to be incurred on sale of sand by the auction purchaser, on auction of sand;(b) who has temporary possession or control over the goods as may be notified, pending clearance of the said goods by the purchaser, to collect an amount at such rate as provided in sub-section (2), towards the liability of sales tax to be incurred by the purchasing dealer on sale of such goods.(2) The State Government may, by the like notification in theOfficial Gazette, specify such rate from time to time, at which such amount shall be collected by any person, local bodies or authorities under the Central Government or, as the case may be, the State Government, under clauses (a) and (b) of sub-section (1).(3) The amount so collected shall be paid into the Government Treasury by the authorities referred to in clauses (a) and (b) of sub-section-(1) in the manner prescribed. The amount so paid under this section shall be deemed to have been paid on behalf of the auction purchaser, dealer or person and it shall be adjusted towards their tax liability, if any.] |