Whereas, the State Government is satisfied that all such assessment and reassessment proceedings of dealers liable to pay tax under the Madhya Pradesh Vat Act, 2002 No. 20 of 2002), the Central Sales Tax Ac, 1956 (No 74 of 1956), the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976) and the Madhya Pradesh vilasita, Manoranjan, Amod Avam Vigyapankar Adhhiniyam, 2011 (No. 11 of 2011), which have to be completed by the end of the calendar year 2014 under the provisions of sub-slection (7) of section 20 of the Madhya Pradesh Vat Act, 2002 (No 20 of 2002) cannot be completed within the prescribed period, despite all possible efforts being made by the assessing authorities, and that in order to enable the assessing authorities to complete such proceedings on merits, it is essential that the time limit prescribed for the completion of such proceedings be extended up to 15th January, 2015 for Deputy commissioner and Assistant Commissioner Commercial Taxes and upto 31st January, 2015 for Commercial tax Officer and Assistant Commercial Tax Officer.

Now therefore, in exercise of the powers conferred by sub-section (8) of section 20 of the Madhya Pradesh Vat Act, 2002 (No 20 of 2002), the State Government hereby extends the period upto 15th January 2015 for Deputy commissioner and Assistant Commissioner Commercial Taxes and upto 31st January, 2015 for Commercial tax Officer and Assistant Commercial Tax Officer, for completion of every such assessment and reassessment proceedings in respect of every dealer, under the said Acts, which is not completed by the 31st December, 2014.

By order and in the name of the Governor of Madhya Pradesh,

(Ravindra Kumar Choudhary)

Deputy. Secretary

Government of Madhya Pradesh

Commercial Tax Department.