THE MADHYA PRADESH VAT (SECOND AMENDMENT) ORDINANCE, 2015

MADHYA PRADESH ORDINANCE No. 6 of 2015

[First published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 2nd November, 2015.]

Promulgated by the Governor in the sixty-sixth year of the Republic of India.

An Ordinance further to amend the Madhya Pradesh Vat Act, 2002.

Whereas, the State Legislature is not in session and the Governor of Madhya Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action;

Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Madhya Pradesh is pleased to promulgate the following Ordinance:-

1. Short Title and Commencement

(1) This Ordinance may be called the Madhya Pradesh Vat (Second Amendment) Ordinance, 2015.

(2) It shall come into force from the date of its publication in the Madhya Pradesh Gazette.

2. Madhya Pradesh Act No. 20 of 2002 to be temporarily amended

During the period of operation of this Ordinance, the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) (hereinafter referred to as the principal Act), shall have effect subject to the amendment specified in section 3 and 4.

3. Amendment of Section 2

In section 2 of the principal Act, in clause (o), after the word and figure "section 9", the word, figure and letters "or 9-AA" shall be inserted.

4. Insertion of Section 9-AA

After section 9-A of the principal Act, the following section shall be inserted, namely :-

"9-AA Levy of Additional Tax

(1) Notwithstanding anything to the contrary contained in section 9 and 9-A, there shall be levied additional tax, based on weight, volume, measurement on unit, on the sales of such goods specified in Schedule II, other than declared goods, at such rate as may be notified by the State Government.

(2) The provisions of section 14 shall mutatis mutandis apply to the additional tax levied under sub-section (1).".