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96. Savings:-
(1) Notwithstanding the repeal by Section 95 of any of the laws referred to
therein,-
(a) 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;
(a-1) where all the statements pertaining to any year ending on or before
the 31st March 2004 are filed by the licensed trader on or before the 30th
September 2004 and an order of assessment under sub-section (3) or (4) of
section 6 of the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bom. LXVI of
1958) is not made before the 31st March 2007, the Collector may make such order
of assessment before the 31st March 2008.
(a-2) where all the statements pertaining to any year commencing on or
after the 1st April 2002 and ending on or before the 31st March
2004, are filed by the licensed trader on or before the 30th September
2004 and an order of assessment under sub-section (3) or (4) of section 6 of the
Bombay Sales of Motor Spirit Taxation Act, 1958 (Bom. LXVI of 1958), is not made
before the 31st March
2008; the Collector may make such order of assessment before the 31st March
2009;
(a-3)
where all the statements pertaining to the year commencing on or after the 1st
April 2004 and ending on the 31st March 2005, are filed by the licensed trader
on or before the 30th September 2005 and an order of assessment under
sub-section (3) or (4) of section 6 of the Bombay Sales of Motor Spirit Taxation
Act, 1958 (Bom. LXVI of 1958), is not made before the 31st March 2008, the
Collector may make such order of assessment before the 31st March 2010;
(a-4) in respect of the returns relating to any period commencing on or
after the 1st April
2002 and ending on the 31st March
2004, an order of assessment under sub-section (3) or (4) of section 33 of the
Bombay Sales Tax Act, 1959 (Bom. LI of 1959), may be made on or before the 31st March
2009 ; and in respect of returns relating to any period commencing on or after
the 1st April 2004, an
order of assessment under sub-section (3) or (4) of the said section 33 may be
made on or before the 31st March
2010.
(b) any registration certificate issued under the Bombay Sales Tax Act,
1959 (Bom. LI of 1959), being a registration certificate in force immediately
before the appointed day shall, in so far as the liability to pay tax under
sub-section (1) of section 3 of this Act exists, be deemed on the appointed day
to be the certificate of registration issued under this Act, and accordingly the
dealer holding such registration certificate immediately before the appointed
day, shall, until the certificate is duly cancelled under this Act, be deemed to
be a registered dealer liable to pay tax under this Act and all the provisions
of this Act shall apply to him as they apply to a dealer liable to pay tax under
this Act;
(c) any registration certificate or licence issued under any of the
earlier laws other than the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), which
is in force immediately before the appointed day, to a person who does not hold
a certificate of registration under the Bombay Sales Tax Act, 1959 (Bom. LI of
1959), immediately before the appointed day shall, in so far as the liability to
pay tax under sub-section (1) of section 3 exists, be deemed on the appointed
day to be the certificate of registration issued under this Act till the
prescribed time provided under the third proviso to sub-section (1) of section
16 expires and accordingly the person holding such registration certificate
shall be deemed to be a registered dealer under this Act till the expiry of such
time and accordingly all the provisions of this Act shall apply to him as they
apply to a dealer liable to pay tax under this Act 3[and
subject to the provisions of this Act, all registrations and licences granted
under any earlier law shall stand cancelled on the appointed day;]
(d) if any person or dealer has applied for
registration under earlier law, before the appointed day but the registration
certificate has not been granted before the appointed day or where any dealer
who has become liable to pay tax under earlier law before the appointed day
applies within the time provided for such application under earlier law but the
application is made after the appointed day, then a registration certificate as
provided under earlier law shall be duly granted to such person or dealer and
for the purposes of all the provisions of this Act including the provisions
contained in section 3, such person or dealer shall be deemed to be holding a
valid certificate of registration which is in force immediately before the
appointed day and all the provisions of this Act shall apply accordingly;
(e) (i) where any person or any dealer liable to pay tax under the Bombay
Sales Tax Act, 1959 (Bom. LI of 1959) holds in stock on the appointed day, any
goods purchased by him from a person who was not a dealer under that Act or a
dealer who was not a Registered dealer under that Act, then such person or
dealer shall be liable to pay purchase tax on the purchase price of such goods
under that Act, as if he had become liable to pay purchase tax under section 13
of that Act at the relevant rates of purchase tax and, the said dealer or person
shall accordingly disclose such turnover and pay such tax in the last return
required to be filed by him under the Bombay Sales Tax Act, 1959 ;
(ii) where any person or dealer liable to
pay tax under the Bombay Sales Tax Act, 1959 (Bom. LIX of 1959) has purchased
any goods at any time before the appointed day under a certificate or
declaration given by him under section 8A, 11, 12 or 41 of the said Act and the
conditions, recitals or undertakings of such certificate or declaration are not
complied at any time after the appointed day, such dealer shall be liable to pay
under the Bombay Sales Tax Act, 1959 (Bom. LIX of 1959), the purchase tax on the
purchase price of such goods and the purchase tax shall be levied at the rate
set against each of such goods in column (4) of Schedules B and C appended to
the said Act; and according, he shall file a return with the prescribed
authority in the prescribed form in respect of the period in which the goods
were purchased and shall include the purchase price thereof in the said return
and shall file such return within one month of the end of the month in which
such liability arises and pay the tax due as per the return before filing such
return:
Provided that, where purchase tax is
payable by a dealer or person under this clause by reason of the fact that he
has failed to comply with the conditions, recitals or, undertakings of a
declaration or certificate issued under section 8A, 11, 12 or 41 of the said Act
within nine months of the appointed day, then an amount equal to the tax paid or
payable under section 11, 12, 13A or, as the case may be, section 41, shall be
set-off against the purchase tax so payable;]
(f)
where any dealer liable to pay tax under the Bombay Sales Tax Act, 1959 (Bom. LI
of 1959), or, as the case may be, under the Maharashtra Sales Tax on the
Transfer of the Right to use any Goods for any purpose Act, 1985 (Mah. XVIII of
1985), has at any time before the appointed day effected any sale by delivery of
goods on the hire purchase or any system of payment by installments or, as the
case may be, by transfer of the right to use any goods for any purpose (whether
or not for a specified period) and any amount of sale price in respect of such
delivery or transfer is due and payable after the appointed day, then unless the
full tax pertaining to such delivery or transfer has been admitted or paid
before the appointed day, the said amounts shall be shown by the said dealer in
the appropriate returns to be filed under this Act and the tax due on such
amounts at the rates applicable under this Act shall be paid accordingly and all
the provisions of this Act shall apply to the said dealer, delivery or transfer
and the said amounts accordingly, notwithstanding that the delivery or transfer
has taken place before the appointed day :
Provided that, the liability of the said dealer to pay tax under this Act, in
respect of the sale price due and payable after the appointed day, shall not
exceed the liability which would have accrued under the repealed Acts, if they
had continued to be in force;
(g) where
a dealer registered under the Maharashtra Sales Tax on Transfer of Property in
Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989, is
liable to pay tax under this Act, and has at any time prior to the appointed day
entered into any works contract and the execution of the said works contract has
started before the appointed day and has continued thereafter, then such dealer
shall pay tax in respect of the said contract in accordance with the provisions
of the Maharashtra Sales Tax on Transfer of Property in Goods involved in the
Execution of Works Contract (Re-enacted) Act, 1989, without however claiming
set-off on the purchases corresponding to the contract effected on or after the
appointed day to which he would have been entitled under the provisions of this
Act.
(2) Without prejudice to the provisions contained in the foregoing
sub-section and subject section 7 of the Bombay General Clauses Act, 1904 (Bom.
I of 1904), shall apply in relation to the repeal of any of the laws referred to
in Section 95 as if the law so repealed had been an enactment within the meaning
of Section 7 of the said Act.
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