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2 : Definitions M.P. VAT RULES

2 : Definitions

(1) In these rules, unless the context otherwise requires -

(a) ‘Act’ means the Madhya Pradesh Vat Act, 2002 ;

(b) ‘Appellate Authority’ means an appellate Additional Commissioner, the Appellate Board or the High

Court ;

(c) 'Appropriate Commercial Tax Officer’ in relation to a dealer means the Commercial Tax Officer of the circle in which the dealer’s place of business is situated or if a dealer has more than one place of business in the State, the Commercial Tax Officer of the circle in which his principal place of business is situated;

(d)‘Assessing Authority’ means an officer appointed under section 3 to whom the Commissioner has delegated all or any of the powers of assessment, imposition of penalty and levy of interest under the Act;

(e)‘Audit Officer’ means an officer appointed under section 3 to whom the Commissioner has delegated all or any of the powers of tax audit under the Act;

(e) ‘Circle’ means the area comprised within the local limits of the jurisdiction of a Commercial Tax Officer specified in an order issued under sub-section (4) of section 3;

(f) ‘Form’ means a form appended to these rules;

( g) ‘Government Treasury’ in relation to a dealer -

(i) having one place of business, means the treasury or any sub-treasury within the district in

which his place of business is situated; and

(ii) having more than one place of business, means the treasury or any sub-treasury within the

district in which his principal place of business is situated;

(h) ‘Inspector’ means an inspector of Commercial Tax appointed under Section 3 ;

(i) Inspecting Officer means any officer specified in clause (c) to (g) of sub-section (1) of section

3 to whom the Commissioner has delegated his powers under section 55 ;

(j) ‘Registering Authority’ means the appropriate Commercial Tax Officer or any officer

appointed under section 3 to whom the Commissioner has delegated his powers for the

purposes of section 17;

(k) ‘Repealed Act’ means the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959)

repealed by section 81 of Act No. 5 of 1995 and the Madhya Pradesh Vanijyik Kar Adhiniyam

1994 (No.5 of 1995) repealed by the Act ;

(l) ‘Revisional Authority’ means the commissioner or any other officer appointed under section

3 to whom the commissioner has delegated the powers of revision under section 47 ;

(m) ‘Section’ means a section of the Act;

(n) Warehouse’ means any enclosure, building or vessel in which a dealer keeps his stock of goods.

(2) All other words and expressions used herein but not defined and defined in the Act shall have the meaning

assigned to them in the Act.

GST RATES FINDER GST ACTS BOOK (DECODING GST) GST RULES GST PROVISIONAL REGISTRATION MODEL GST LAW LEVY OF TAX

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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. . . . .