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, the State Government hereby, notifies that the pending assessment cases under the Madhya Pradesh Vat Act, 2002, (No. 20 of 2002), Central Sales Tax Act, 1956 (No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976),of the registered dealers, for the first quarter of year 2017-2018 shall be deemed to have been made for the purpose of sub-section (1) of section 20 of the Madhya Pradesh Vat Act, 2002 subject to the requirements, restrictions and conditions, mentioned in the following scheme :-
1. The class of registered dealers :
The pending assessment cases of the registered dealers under Madhya Pradesh Vat Act, 2002(No. 20 of 2002), Central Sales Tax Act, 1956 (No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 for the period from 1st April, 2017 to 30th June, 2017, excluding the following registered dealers :
(a) The registered dealers, who continue to be liable to pay tax under Madhya Pradesh VAT Act, 2002 or under Central Sales Tax Aet, 1956 during 1st July, 2017 to 31st March, 2018 due to their dealing in non-GST goods, i.e. Petroleum Crude, High Speed Diesel, Motor Spirit (commonly known as Petrol), Natural Gas, Aviation Turbine Fuel and alcoholic liquor for human consumption. ' .
(b) Such Industrial units 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.
(c) The dealers in whose cases tax evasion has been detected for the period 1st April, 2017 to 30th June, 2017.
(d) 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.
(e) 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.
(g) In case refund of any kind is due to him under VAT Act, 2002 or Central Sales Tax Act, 1956 or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 .
(h) The registered dealer, who has filed FORM GST TRAN-1 under Madhya Pradesh Goods and Service Tax Act, 2017 (19 of 2017) .
2. Acts and the assessment year :
Pending assessment cases under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), Central Sales Tax Act, 1956 (No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1956) for first quarter of the year 2017-18.
3. Application:-
An application shall be submitted separately in Form-'A', 'B' or 'C' under the Vat Act, 2002 Central Sales Tax Act 1956 and Madhya Pradesh Sthaniya Kshetra Me Mai 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 90 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 first quarter of the year 2017-18 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 Vat Act as per sub-rule (2) of rule 21 of 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 2017-18 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 sub-rule (1) of rule 54 of Vat Rules, 2006.
(5) The declaration Form as Form C/Form F/Form E-1 / Form E-2/Form H/ Form I prescribed for exemption of tax and concessional rate of tax under the Central Sales Tax Act shall be enclosed along with their list.
6. 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.
7. 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
Application under the Notification no. ................dated.............. for the assessment case of year 2017-18 (first quarter) 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 the Notification no. ................dated.............. for the assessment case of year 2017-18 (first quarter) 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 the Notification no. ................dated.............. for the assessment case of year 2017-18 (first quarter) under Entry Tax Act
The Assessing Officer,
................................
By order and in the name of the Governor of Madhya Pradesh,
ARUN PARMAR,
Dy. Secy.