Whereas, the State Government is satisfied that all such assessment and reassessment proceedings of dealers liable to pay tax under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the Central Sales Tax Act, 1956 (No. 74 of 1956), Madhya Pradesh Vilasita, Manoranjan, Amod Avam Vigyapan kar Adhiniyam, 2011 (No. 11 of 2011) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the end of 30 November, 2019 under the provisions of sub-section (7) of section 20 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) can not be completed within the prescribed period, despite all possible efforts being made by the assessing authorities, and that in order to enable the assessing authorities to complete such proceedings on merits, it is essential that the time limit prescribed for the completion of such pending proceedings for the period 1st April, 2017 to 30th June, 2017 be extended upto 31st August, 2022 and all the remaining pending cases to be extended upto 31st December, 2019.

Now, therefore, in exercise of the powers conferred by sub-section (8) of section 20 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government hereby, extends the period up to 28th February, 2021 for completion of every such assessment and reassessment proceedings in every pending cases in respect of every dealer, under the said Acts, for the period 1st April, 2017 to 30th June, 2017 which is not completed by the 30th November, 2019 and for completion of every such assessment and reassessment proceedings in all the remaining pending cases in respect of every dealer, under the said Act, extends the period up to 31st August, 2022, which is not completed by the 30th November, 2019.

By order and in the name of the Governor of Madhya Pradesh,

HARSHIKA SINGH,

Dy. Secy.