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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION - HISTORY
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Body Notification No. F A 3-92/2017/1/V (164), Dated, 30th December, 2017

Whereas, the State Government is satisfied that all such assessment and reassessment proceedings of dealers liable by pay tax under the Madhya Pradesh Vat Act, 2002 (No 20 of 2002), the Central Sales Tax Act, 1956 (No 74 of 1956), Madhya Pradesh vilasita, Manoranjan, Amod Avam Vigyapan kar Adhiniyam, 2011 (No. 11 of 2011) and the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976), which have to be completed by the end of the calendar year 2017 under the provisions of sub-section (7) of section 20 of the Madhya Pradesh Vat Act, 2002 (No 20 of 2002) can not 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.

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 31st January, 2018 for Deputy commissioner, commercial tax and upto 15th June, 2018, for Assistant Commissioner-Commercial Tax, 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 31 st December, 2017.

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

ARUN PARMAR, Dy. Secy.