Madhya Pradesh Profession Tax Act, 1995 - NOTIFICATIONS
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THE MADHYA PRADESH VRITTI KAR (SANSHODHAN) ADHINIYAM, 2018

MADHYA PRADESH ACT No. 20 of 2018

[Received the assent of the Governor on the 16th July, 2018; assent first published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 18th Jily, 2018.]

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

Be it enacted by the Madhya Pradesh Legislature in the sixty-ninth year of the Republic of India as follows:-

1. Short title and commencement.

(1) This Act may be called the Madhya Pradesh Vritti Kar (Sanshodhan) Adhiniyam, 2018.

(2) It shall be deemed to have come into force from 1st April, 2018.

2. Amendment of Section 2.

In Section 2 of the Madhya Pradesh Vritti Kar Adhiniyam, 1995 (No. 16 of 1995) (hereinafter referred to as the principal Act),- for clause (ia), the following clause shall be substituted, namely:-

"(ia) "Service" shall have the same meaning as assigned to it in the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017);".

3. Amendment of Section 3.

In Section 3 of principal Act, sub-sections (3) and (4) shall be omitted.

4. Insertion of Section 22A.

After Section 22 of the principal Act, the following Section shall be inserted, namely:-

"22A.Power of State Government to amend Schedule.

(1) The State Government may, by notification, amend the items and rates of tax specified in Schedule and thereupon the Schedule shall stand amended accordingly:

Provided that no notification shall be issued under this sub-section without giving in the Gazette such previous notice as the State Government may consider reasonable of its intention to issue such notification.

(2) Every notification issued under sub-section (1) shall, as soon as may be after it is issued, be laid on the table of the Legislative Assembly and the provisions of Section 24-A of the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958) shall apply thereto as they apply to a rule.".

5. Amendment of Schedule.

In Schedule to the principal Act, for serial number 1 to 10 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-

1	Persons in employment whose annual salary or wage -
	(a)	does not exceed rupees 2, 25,000	Nil
	(b)	exceeds rupees 2,25,000 but does not exceed rupess 3,00,000	Rupees 1500 (Rupees 125 per month.
	(c)	exceeds rupees 3,00,000 but does not exceed rupess 4,00,000	Rupees 2000 (Rupees 166 per month for eleven months and rupees 174 for twelfth month)
	(d)	exceed rupees 4,00,000	Rupees 2500 (Rupees 208 per month for eleven months and rupees 212 for twelfth month)

Explanation.- For the purpose of this entry where a person ceases to be in employment before the end of any year liability to pay the tax for that period shall be proportionately reduced.

2.	Dealer registered under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or person registered under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) whose annual turnover :
	(a)	does not exceed rupees 20 lacs.	Nil
	(b)	exceed rupees 20 lacs	Rupees 2500

3.	A dealer or person engaged in the sale or supply of goods or service but not registered either under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) or the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), whose annual gross turnover or receipt :
	(a)	does not exceed rupees 20 lacs	Nil
	(b)	exceed rupees 20 lacs	Rupees 2500".