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MADHYA PRADESH ACT

THE MADHYA PRADESH VAT ACT, 2002

[Received the assent of the President on the 12^th November , 2002; assent first published in the “Madhya Pradesh Gazette (Extra Ordinary )” dated the 28^th November. 2002.]

An ACT to levy tax on sale and purchase of goods in the State of Madhya Pradesh.

Be it enacted by the Madhya Pradesh Legislature in the Fifty third year of the Republic of India as follows: -

Sections
	Chapter I - Preliminary
1	Short title, extent and commencement.
2	Definitions.
	Chapter II - Taxing Authorities
3	Taxing authorities and other officers.
3A	Appellate Authority
4	Appellate Board
4A	Orders of Appellate Board
4B	Procedure of Appellate Board
	Chapter III – Incidence of tax -
5	Incidence of tax.
6	Determination of liability to pay tax.
7	Joint and several liability of certain class of dealers..
8	Liability of a dealer registered under Central Sales Tax Act, 1956 ( No. 74 of 1956) to pay tax.
	Chapter IV - Levy of tax
9	Levy of tax.
9-A	Levy of tax by weight, volume, measurement or unit on certain goods .
10	Levy of purchase tax.
10A	Levy of purchase tax on certain goods.
11	Composition of tax
11A	Composition of tax by certain registered dealers
11B	Payment of lump sum in lieu of tax
12	Dealer not to pass incidence of tax to agriculturists and horticulturists under certain circumstances.
13	Rate of tax on container or packing material.
14	Rebate of input tax
15	Burden of proof.
16	Tax free goods.
16-A	Savings
	Chapter V Registration of dealers.
17	Registration of dealers
	Chapter VI Returns, Assessment, Payment and Recovery of Tax
18	Returns
19	Tax Audit
20	Assessment of tax
21	Assessment /reassessment of tax in certain circumstances.
22	Exclusion of time in assessment proceedings.
23	Appearance before taxing authorities.
24	Payment and recovery of tax, interest, penalty and other dues.
24-A.	Commercial tax Settlement Authority.
24-B	Application for settlement of cases.
24-C.	Procedure on receipt of an application
25	Payment of tax in advance of assessment on failure to furnish returns.
26	Deduction and payment of tax in certain cases.
26-A.	Deduction of tax at source in respect of certain goods under section 14 on such purchases.
27	Saving for person responsible for deduction of tax at source
28	Special mode of recovery.
29	Payment of tax in case of transfer or discontinuance of business and liability of the company in case of amalgamation
30	Liability of firms.
31	Transfers to defraud revenue void..
32	Assessment/re-assessment of legal representatives.& Assessment in special cases
33	Tax to be first charge
34	Power to set aside an ex-parte order. (omitted)
35	Collection of tax by dealers.
36	Sales not liable to tax
	Chapter VII - Refund of Tax
37	Refunds
38	Power to withhold refund in certain cases
	Chapter VIII – Accounts and Issue of Acts, invoices or cash memoranda
39	Accounts
40	Dealers to issue bills, invoices or cash memoranda
	Chapter - IX Certain powers of the Commissioner and delegation by the Commissioner
41	Delegation of Commissioner's powers and duties.
42	Transfer of proceedings
43	Power of Commissioner and his assistants to take evidence on oath etc.
44	Power of Commissioner to call for information in certain cases.
45	Power of Commissioner to stay proceedings.
	Chapter X Appeals, Revisions and Rectification
46	Appeal
47	Power of revision by Commissioner
48	Additional evidence in appeal or revision
49	Court fee stamps on memorandum of appeal and application for revision
50	Application of Sections 4 and 12 of Limitation Act, 1963.
51	Extension of period of limitation in certain cases
52	Power of Commissioner or Appellate Deputy Commissioner or the Appellate Board to impose penalty in certain circumstances.
53	Appeal to High Court.
54	Rectification of mistakes.
	Chapter XI Detection and prevention of tax evasion
55	Constitution of a committee for detection and checking of evasion of tax by dealers liable to pay tax and power of the commissioner to act suo motu or upon the report of such committee to investigate in to the tax evasion by a dealer .
55-A.	Special provision for assessment of cases relating to detection and prevention of tax evasion.
56	Survey
57	Establishment of check post or erection of barriers
58	Transit of goods by road through the State and issue of transit pass.
59	Power to check goods at the point of loading and unloading.
60	Power to check goods in transit
61	Regulation of delivery and carrying goods away from Railway premises.
62	Control on clearing, forwarding or booking agent and any person transporting goods and furnishing of information by such agent or person
63	Power to call for information from Banking and non-banking financial Companies.
	Chapter – XII Offences and Penalties
64	Offences and Penalties
	Chapter – XIII Miscellaneous
65	Production of Tax Clearance Certificate
66	Bar to Certain Proceedings
67	Bar of prosecution in certain cases.
68	Protection of persons acting in good faith and limitation of suit and prosecution
69	Disclosure of information by public servant.
70	Determination of disputed questions.
70-A	Power of State Government to amend Schedule I and II.
	Chapter – XIV Power to make rules, Repeal and Saving, transitory provisions and power to remove difficulties.
71	Power to make rules
72	Repeal and savings.
73	Transitory provisions.
	Schedule I
	Schedule II
	Schedule III - omitted

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .