In exercise of the powers conferred by sub-section (I-B) read with sub-section (2) of Section 20-A of the Madhya Pradesh Vat Act, 2002 (No.20 of 2002), the State Government, hereby, notifies the following two classes (A) and (B) respectively of registered dealers whose assessments cases are pending under the Madhya Pradesh Vat Act, 2002, (No. 20 of 2002), Central Sales Tax Act, 1956 (Act No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976), for the year 2016-17 and directs that their assessments shall be deemed to have been made for the purpose of sub-section (1) of section 20 of the Vat Act, subject to the requirements, restrictions and conditions, mentioned in the following scheme, namely:-
1. (A) The class of registered dealers:-
The registered dealers having annual turnover up to rupees 50 crore during the year 2016-17, but does not include the following:-
(1) Such Industrial unit which are eligible to avail of the facility of exemption/deferment of payment of tax/ Investment Promotion Assistance under any notification issued by the Government of Madhya Pradesh.
(2) The dealers in whose cases tax evasion has been detected for the year 2016-17
(3) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section (5) of section 18 of the Vat Act and this requirement has not been complied with before submission of application.
(4) The dealers in whose cases notice has been issued under sub-section (6) of section 19, after Tax Audit and this requirement has not been complied with before submission of application.
(5) In case refund of any kind is due to him under Vat Act 2002 or Central Sales Tax Act, 1956 (No.74 of 1956) or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam 1976 (No 52 of 1976)
(B) The class of registered dealers :-
The registered dealers having annual turnover above Rs.50 crore during the year 2016-17, but does not include the following: -
(1) Such dealers in whose assessment orders of last three continues years, additional demand of tax has been created.
(2) Such Industrial unit which are eligible to avail of the facility of exemption/deferment of payment of tax/investment Promotion Assistance under any notification issued by the Government of Madhya Pradesh.
(3) The dealers in whose cases tax evasion has been detected for the year 2016-17
(4) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section (5) of section 18 of the Vat Act and this requirement has not been complied with before submission of application.
(5) The dealers in whose cases notice has been issued under sub-section (6) of section 19, of the Vat Act after Tax Audit and this requirement has not been complied with before submission of application.
(6) In case refund of any kind is due to him under Vat Act 2002 or Central Sales Tax Act, 1956 (No 74 of 1956) or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam 1976 (No 52 of 1976)
2. Acts and the assessment year:
Pending assessment cases under the Madhya Pradesh Vat Act, 2002, Central Sales Tax Act, 1956 (No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1956) for the year 2016-17.
3. Application:-
An application shall be submitted separately in Form-'A', 'B' or 'C' under 1(A) and in Form 'D', 'E' or 'F' under 1(B) appended to this notification under the Vat Act, 2002, Central Sales Tax Act 1956 (No. 74 of 1956) and Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976.
4. Time limit for submission of the application and the competent officer:
An application shall be submitted by the eligible dealer within 120 days from the publication of scheme in the Form appended to this notification whichever applicable, to the appropriate assessing officer before whom the assessment case for the year 2016-17 is pending.
5. The documents to be enclosed with the application
(1) On every application a court fee stamp of Rs.5/- shall be affixed.
(2) A copy of challan in proof of payment of amount of tax and interest if any, paid for relevant year.
(3) A list of sales and purchases for the assessment period shall be submitted with the application under Madhya Pradesh Vat Act as per Rule 21 (2) of Madhya Pradesh Vat Rule 2006. If the lists have already been submitted these will not be needed again.
(4) Every dealer whose turnover during the financial year 2016-17 exceeds Rs.1 crore shall submit an audit report as per sub-section (2), of section 39, if not submitted already, prepared by the Chartered Accountant. However a dealer whose annual turnover exceeds Rs. 10 Crore shall submit such audit report in form 41-A as per Rule 54(1) of Madhya Pradesh Vat Rules, 2006.
(5) The declaration prescribed for exemption of tax and concessional rate of tax under the Central Sales Tax Act (Form-C/F/E-l/E-2/H/I) shall be enclosed along with their list.
For the dealers who have not submitted application:-
In respect of a dealer who has not submitted any application under this notification, if no information is available relating to purchases or sales made during the relevant period in the departmental record or where a satisfactory field report has been filed by any departmental officer to the effect that no purchases or sales have been made in the relevant period, the assessment shall be deemed to have been made for such dealer.
Selection of Application:
The Commissioner shall select applications out of received ones from dealers by specifying the criterion, as he may think fit, and thereupon assessment of such dealers shall be made in accordance with the provisions of the respective Acts and Rules.
Procedure to be followed under which assessment shall be deemed to have been made:-
(1) If the competent officer, before whom an application is submitted, finds it incomplete or any mistake in respect of calculation is detected, he shall afford one opportunity of hearing to the applicant.
(2) If any defect as aforesaid is found, a show cause notice shall be issued after recording the reasons thereof and the date of hearing shall be fixed and communicated to the applicant.
(3) The applicant shall rectify the defect, if any, and file the documents. After the removal of defects the competent officer shall accept the application and thereupon assessment shall be deemed to have been made.
(4) If the dealer remains absent on the date fixed for hearing or the defect is not removed, the application shall be rejected and intimation thereof shall be sent to the dealer.
(5) The intimation for acceptance of the application shall be sent within 30 days from the date of application. In case communication within above mentioned period is not given to the dealer, it shall be presumed that his application has been accepted.
(6) Appropriate instructions for the implementation of the scheme may be issued by the Commissioner, Commercial Tax.
FORM-A
(For dealers with annual turnover up to rupees 50 crore)
Application under 1(A) of the Notification no. ................dated.............. for the assessment case of year 2016-17 under Madhya Pradesh Vat Act, 2002
To,
The Assessing Authority, (Officer)
..............................
I, ................................................................ Proprietor/Partner/Director of.................... hereby verify that the above facts are true to the best of my knowledge and belief.
FORM-B
Application under 1(A) of the Notification no. ..................................dated ................ for the assessment case of year 2016-17 under Central Sales Tax Act.
.....................................
I,....................................... Proprietor/Partner/Director of .................................... hereby verify that the above facts are true to the best of my knowledge and belief.
FORM-C
Application under 1(A) of the Notification no...................... dated ..................... for the assessment case of financial year 2016-17 under Entry Tax Act.
The Assessing Officer,
................................
FORM-D
(For dealers with annual turnover above rupees 50 crore)
Application under 1(B) the Notification no...................dated.......................for the assessment case of year 2016-17 under Madhya Pradesh Vat Act, 2002
.........................................................
FORM-E
Application under 1(B) the Notification no.........................dated .......................for the assessment case of year 2016-17 under Central Sales Tax Act.
FORM-F
Application under 1(B) the Notification no. ........................dated.................for the assessment case of financial year 2016-17 under Entry Tax Act.
......................................
By order and in the name of the Governor of Madhya Pradesh,
ARUN PARMAR,
Dy. Secy.