In excercise of the powers conferred by sub-section 2(a) of Section 1 of the Madhya Pradesh Vat (Amendment) Act, 2020 (18 of2020), (hereafter in this notification referred to as the said Act), the State Government, hereby, appoints the 29th day of January, 2018 as the date on which the provision of Section 2 of the said Act, shall be deemed to have come into force:

Provided that where a registered dealer has collected tax, contrary to this amendment, as per prevalent provision prior to the date of publication of this notification, the same shall be deposited in Government Treasury and shall not be refunded to such dealer.

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

RATNAKAR JHA,

Dy. Secy.