Notification No. F A 3-30-2020-1-V-(60). Dated 28th September, 2020

Whereas, the State Government is satisfied that all such appeals under the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), the Central Slales Tax Act, 1956 (No. 74 of 1956), the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) (repealed), the Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 (No. 11 of 2011) (repealed) which are pending before Appellate Authorities and which have either not been disposed of within the time limit or have to be disposed of by the end of 31st March, 2021 as per the provisions of clause (a) of sub-section (8) of Secction 46 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), can not be disposed of within the time limit, despite all possible efforts being made by the Appellate Authorities and that in order to enable the Appelleate Authorities to dispose of such appeals, it is necessary in the interest of justice that the time limit for the disposal of such appeals should be extended.

Now, therefore, in exercise of the powers conferred by sub-section (9) of Section 46 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), the State Government, hereby, extends time limit up to 31st March, 2022 for disposal of every such appeal under the said Acts, which have not been either disposed of within the time limit or have to be disposed of by 31st March, 2021.

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

RATNAKAR JHA,

Dy. Secy.