MADHYA PRADESH Act No. 3 of 2015
THE MADHYA PRADESH VAT (SECOND AMENDMENT) ACT, 2014
TABLE OF CONTENTS.
Sections:
1. Short title and commencement.
2. Amendment of Section 4-A.
3. Amendment of Section 14.
4. Amendment of Section 18.
5. Amendment of Section 20.
6. Amendment of Section 20-A.
7. Amendment of Section 24.
8. Insertion of Section 34-A.
9. Amendment of Section 37.
10. Amendment of Section 40.
11. Amendment of Section 46.
12. Amendment of Section 58.
13. Amendment of Section 62.
14. Amendment of Schedule I.
15. Amendment of Schedule II.
16. Repeal and Savings.
MADHYA PRADESH ACT
No. 3 of 2015
[Received the assent of the Governor on the 6th January, 2015; assent first published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 7th January, 2015.]
An Act further to amend the Madhya Pradesh Vat Act, 2002.
Be it enacted by the Madhya Pradesh Legislature in the Sixty-fifth year of the Republic of India as follows :-
1. Short Title and commencement.
(1) This Ordinance may be called the Madhya Pradesh Vat (Amendment) Ordinance, 2014.
(2) (a) The provision of clause (i) of Section 3 of this Amendment Act shall be applicable from 1st April, 2006;
(b) The provision of clause (ii) of Section 3 of this Amendment Act shall be applicable to the periods commencing on or after 1st April, 2014;
(c) The provisions of clause (iii) of Section 3, 12 and 13 of this Amendment Act shall come into force from the date of its publication in the Madhya Pradesh Gazette;
(d) The remaining provisions of this Amendment Act shall be deemed to have come into force from the 16th September, 2014.
In Section 4-A of the Madhya Pradesh Vat Act, 2002 (No.20 of 2002) (hereinafter referred to as the principal Act), in sub-section (3), for the proviso, the following proviso shall be substituted, namely:-
"Provided that where such appeal is not so disposed of within the said period of stay as specified in the order of stay, the Appellate Board shall, on an application made in this behalf by the dealer and on being satisfied that the delay in disposing of the appeal is not attributable to the dealer, extend the stay for a maximum period of six calendar months at a time, on payment by the dealer of an amount equal to five percent of the total balance due from the dealer after the order passed in first appeal, for every extension of period of stay by six calendar months or part thereof.".
3. Amendment of Section 14
In Section 14 of the principal Act,-
(i) in sub-section (1), in clause (a), after the second proviso, the following explanation shall be inserted, namely:-
"Explanation.-
Where a manufacturing process results in manufacture of Schedule I as well as Schedule II goods, input tax rebate shall be computed after apportioning the input tax in proportion to the value of Schedule I and Schedule II goods so manufactured.";
(ii) for sub-section (3), the following sub-section shall be substituted, namely:-
"(3) The input tax rebate by a registered dealer under this Section shall be adjusted in such manner as may be prescribed towards the tax, interest and penalty payable by him under this Act or under the Central Sales Tax Act, 1956 (No, 74 of 1956). The balance, if any, may be carried over for adjustment in the subsequent year and if not carried over, shall be granted by way of refund after assessment of the relevant financial year.".
(iii) in sub-section (6), in clause (ix), for full stop, the semi-colon shall be substituted and thereafter the following clause shall be inserted, namely :-
"(x) in respect of goods, the bill, invoice or cash memorandum of which does not indicate registration certificate number of the purchasing registered dealer as mentioned therein by the selling registered dealer.".
4. Amendment of Section 18
In Section 18 of the principal Act,-
(i) in sub-section (4), in clause (d), for the words "a sum of rupees fifty per day of default subject to a maximum of rupees five thousand", the words "a sum of rupees fifty per day for first thirty days of default and thereafter a sum of rupees one thousand per day, subject to a maximum of rupees fifty thousand" shall be substituted;
(ii) in sub-section (4A), for the words "ten thousand ", the words "fifty thousand" shall be substituted.
5. Amendment of Section 20
In Section 20 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely:-
"(2) (a) Notwithstanding anything to the contrary contained in this section or any other provision of this Act, during the course of any proceedings under this Act, if the Commissioner is satisfied that the tax has been evaded or sought to be evaded or the tax liability has not been disclosed correctly or excess input tax rebate has been claimed by any dealer in respect of any period or periods by not recording or recording in incorrect manner, any transaction of sale or purchase, or that any claim has been incorrectly made, the Commissioner may, after giving such dealer a notice and a reasonable opportunity of being heard, assess the dealer to tax in respect of such transaction or claim.
(b) The assessment under this sub-section shall be in addition to the regular assessment in respect of the relevant year.
(c) The tax assessed under this section shall not be included in any regular assessment of the relevant year.".
6. Amendment of Section 20-A
In Section 20-A of the principal Act, in sub-section (1), for the words, bracket and figures "other than the registered dealer referred to in the proviso to sub-section (1) of section 20 ", the words, brackets and figures "other than the registered dealer referred to in the proviso to subsection (1) of section 20 and the registered dealer claiming refund of input tax rebate under subsection (3) of section 14," shall be substituted.
7. Amendment of Section 24
In Section 24 of the principal Act, in sub-section (5), in clause (b), for the brackets, figures and words "(4) and (5)", the brackets, figures and word "(2), (4) and (5)" shall be substituted.
8. Insertion of Section 34
After Section 34 of the principal Act, the following section shall be inserted, namely:-
"34-A. Power to reopen assessment case in certain circumstances
(1) Where in a proceeding for assessment of any dealer referred to in clause (a) of sub-section (4) of section 20 for any period, the dealer has been assessed, by an order, to tax at a higher rate on account of non-furnishing of declaration forms under the Central Sales Tax Act, 1956 (No. 74 of 1956), he shall have the option to forego his right to appeal and in lieu thereof, to apply, within thirty days from the date of service of such order, to the assessing authority to grant him further time, not exceeding twenty four calendar months, to furnish remaining declaration forms.
(2) No application for granting further time under sub-section (1) shall be entertained unless it is accompanied by satisfactory proof of payment of the amount admitted by the dealer along with an amount equal to ten percent of the disputed balance for every six calendar months or part thereof, of the further time applied for.
(3) On receipt of the application under sub-section (1), the assessing authority shall grant him further time as applied for and during the time granted, the recovery of the balance amount shall remain stayed:
Provided that the dealer may, before expiry of the time granted, apply to the assessing authority to grant him further time, not beyond twenty four calendar months in total, after complying with the requirement of sub-section (2).
(4) During the time so granted under sub-section (3), the dealer may apply, along with the remaining declaration forms, to the assessing authority to get his case reopened for reassessment. Such an application shall be entertained only once in the course of such proceeding.
(5) On receipt of an application along with the declaration forms under sub-section (4), the assessing authority shall reopen the case for the limited purpose of considering the remaining declaration forms since furnished by the dealer and pass an appropriate order in respect thereof, within a period of three calendar months from the date of receipt of the application under sub-section (4).
(6) Where the recovery of an amount assessed remains stayed under this section and on a decision under sub-section (5) the amount so stayed has been maintained in whole or in part, the dealer shall be liable to pay interest on such amount at the rate specified in sub-section (6) of section 24 for the period from the date on which such amount was due to be paid after the original order of assessment to the date of its payment.".
9. Amendment of Section 37
In Section 37 of the principal Act, in sub-section (2), for the word "dealer", the words "dealer or person" shall be substituted.
10. Amendment of Section 40
In Section 40 of the principal Act, in sub-section (2), for the words "one hundred", the words "five hundred" shall be substituted.
11. Amendment of Section 46
In Section 46 of the principal Act,-
(i) in sub-section (5), for the words "till the decision of appeal", the words "for a period of six calendar months and thereafter, extend the stay for a maximum period of six calendar months on payment by the dealer of an additional amount equal to five percent of the remaining amount:" shall be substituted;
(ii) in sub-section (6), for full stop, the colon shall be substituted and thereafter the following proviso shall be inserted, namely:-
"Provided that if an amount equal to thirty percent of such balance is paid by a dealer, the Appellate Board shall stay the recovery of the balance amount in accordance with the provisions of section 4-A.".
12. Amendment of Section 58
In Section 58 of the principal Act, in sub-section (1), for the words " the driver or other person in-charge of such vehicle (hereinafter referred to as transporter) shall obtain in the prescribed form and manner, a transit pass from the check post officer of the first check post after his entry into the State", the words" the driver or other person in-charge of such vehicle (hereinafter referred to as transporter) shall, after his entry into the State, carry with him an invoice, bill or challan or any other document, completed prescribed application form of the goods in movement and challan, bilties or any other document issued by the transporter, and obtain in the prescribed form and manner, a transit pass from the check post officer of the first check post after his entry in to the state" shall be substituted.
13. Amendment of Section 62
In Section 62 of the Principal Act,-
(i) in the marginal heading, for the words "and any person transporting goods", the words "any person transporting goods or any person storing goods" shall be substituted.
(ii) in sub-section (1), for the words "a person transporting goods", the words " a person transporting goods or a person storing goods" shall be substituted;
(iii) in the Explanation, in clause (ii), for full stop, the semi-colon shall be substituted and thereafter the following new clause shall be inserted, namely:-
"(iii) "Person storing goods" shall, besides the owner or lessee, include manager, a person in-charge of a cold storage, warehouse, godown or any other such place, where goods are stored for hire or reward.".
14. Amendment of Schedule I
In Schedule I to the principal Act,-
(i) after serial number 1A, the following serial number and entries relating thereto shall be inserted, namely:- "1B. (1) Thresher,
(2) Leveller
(3) Scraper
(4) Cultivator
(5) Plough
(6) Maize Sheller
(7) Potato Planter
(8) Maize Planter
(9) Potato Digger
(10) Groundnut Digger
(11) Seed Drills
(12) Seed Caster
(13) Fertilizer Caster
(14) Reaper
(15) Sugarcane Cutter
(16) Sugarcane Planter
(17) Post Hole Digger
(18) Harrow
(19) Bund Former
(20) Ridger
(21) Cage Wheel
(22) Paddy Puddler
(23) Chaff Cutter
(24) Power Tiller
(25) Seed Grader and Seed Grader Machine
(26) Harvester
(27) Paddy Transplanter
(28) Sprayer
(29) Duster
(30) Seed Broadcaster
(31) Fertilizer Broadcaster
(32) Winnower
(33) Pruning Equipment
(34) Bailer";
(ii) after serial number 88, the following serial number and entries relating thereto shall be inserted, namely:-
"89. Ghungharu, ghanta, ghadiyal, jhanjh, manjira, trishul, kamandal and idols of God and Goddess (other than those made of gold, silver and other noble metals) ".
15. Amendment of Schedule II
In Schedule II to the principal Act, in Part-II,-
(i) against serial number 1, in column (2), the words "not operated manually or not driven by animals" shall be omitted;
(ii) after serial number 5C, the following serial number and entries relating thereto shall be inserted, namely :-
(iii) after serial number 22A, the following serial number and entries relating thereto shall be inserted, namely :-
(iv) serial number 39 and entries relating thereto shall be omitted;
(v) after serial number 50, the following serial number and entries relating thereto shall be inserted, namely :-
(vi) against serial number 51, in column (2), in item (4), after sub-item (iv), the following sub-item shall be inserted, namely :-
(vii) against serial number 54, in column (2), for the words and bracket "Khoa (Mawa)", the words and bracket "Khoa (Mawa), butter" shall be substituted;
(viii) against serial number 57, in column (2), for the words "Medical equipments/ devices and implants", the words "Medical equipment/devices, implants and X-ray films" shall be substituted;
(ix) in serial number 76, in column (2), for the words "Sewing and knitting machines", the words "Sewing needles, sewing and knitting machines" shall be substituted;
(x) against serial number 90, in column (2), the words "power tillers, threshers, harvesters," shall be omitted.
(1) The Madhya Pradesh Vat (Amendment) Ordinance, 2014 (No. 4 of 2014) is hereby repealed.
(2) Notwithstanding the repeal of the said Ordinance, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding Provision of this Act.