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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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THE MADHYA PRADESH VAT (AMENDMENT) ACT, 2018

MADHYA PRADESH ACT NO. 19 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 July, 2018.]

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

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 Vat (Amendment) Act, 2018.

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

2. Amendment of Section 46.

In Section 46 of the Madhya Pradesh Vat Act, 2002 ( No. 20 of 2002 ),-

(i) in proviso to sub-section (5), the words "and the Appellate Authority shall dispose of the appeal within six calendar months" shall be omitted;

(ii) in sub-section (8), in clause (a), for the words "twenty four calendar months", the words "forty eight calendar months" shall be substituted;

(iii) in sub-section (9), for the words "twenty four calendar months",* the words "forty eight calendar months" shall be substituted.