MADHYA PRADESH ACT

NO. 21 OF 2006.

THE MADHYA PRADESH VRITTIAKR (SANSHODHAN) ADHINIYAM, 2006.

[Reveied the assent of the Governor on the 4th August, 2006; assent first published in the "Madhya Pradesh Gazette (Extra-ordinary)" dated the 8th August, 2006.]

An Act further to amend the Madhya Pradesh Vrittikar Adhiniyam, 1995.

Be it enacted by the Madhya Pradesh Legislature in the Fifty-Seventh Year of the Republic of India as follows :-

1. Short title and commencement.

(1) This Act may be called the Madhya Pradesh Vrittikar (Sanshodhan) Adhiniyam, 2006.

(2) It shall be deemed to have come into force from the first day of April, 2006.

2. Amendment of Section 2.

In Section 2 of the Madhya Pradesh Vrittikar Adhiniyam, 1995 (No. 16 of 1995) (hereinafter referred to as the principal Act),-

(i) for clause (a), the following clause shall be substituted, namely :-

"(a) "Profession Tax Appellate Authority" means an authority appointed under section 3-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) as may, by Notification, be authorised by the State Government to perform such functions of the Profession Tax Appellate Authority under this Act as may be specified in the said notification;";

(ii) in clause (b), for the words, figures and bracket "Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)" the words, figures and bracket "Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)" shall be substituted.

3. Amendment of Section 7.

In sub-section (1) of Section 7 of the principal Act, for the words, figures and bracket "Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)" the words, figures and bracket "Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)" shall be substituted.

4. Amendment of Section 18.

In sub-section (3) of Section 18 of the principal Act, for the words, figures and bracket "Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)" the words, figures and bracket "Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)" shall be substituted.

5. Amendment of Section 20.

In sub-section (2) of Section 20 of the principal Act, for the words, figures and bracket "Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)" the words, figures and bracket "Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)" shall be substituted.

6. Amendment of Schedule.

In the Schedule of the principal Act, in column (2) against serial number 8, for the words, figures and bracket "Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)" the words, figures and bracket "Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)" shall be substituted.

7. Repeal and Saving.

(1) The Madhya Pradesh Vritti Kar (Sanshodhan) Adhyadesh, 2006( No. 3 of 2006) 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.