THE MADHYA PRADESH VAT (AMENDMENT) ACT, 2021

[Received the assent of the Governor on the 2nd April, 2021; assent first published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 3rd April, 2021.

An Act further to amend the Madhya Pradesh VAT ACT, 2002.

Be it enacted by the Madhya Pradesh Legislature in the seventy-second year of the Republic of India as follows :-

1. Short title and commencement.

(1) This Act may be called the Madhya Pradesh VAT (AMENDMENT) Act, 2021.

(2) It shall come into force from the date of its publication in the Madhya Pradesh Gazette.

2. Amendment of Section 4.

In sub-section (8) of Section 4 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), for the words and full stop "who has been a member of the Madhya Pradesh State Taxation Service and has held the post of Additional Commissioner or equivalent or a higher post for at least three years.", the words and full stop "who has been a member of the Madhya Pradesh State Taxation Service for not less than thirty years and,-

.(a) has held the post of Director or Additional Commissioner or

(b) has held the post of Deputy Commissioner for at least three years.", shall be substituted.

3. Repeal and saving.

(1) The Madhya Pradesh VAT (Amendment) Ordinance, 2021 (No. 5 of 2021) is hereby repealed.

(2) Notwithstanding the repeal of the said Ordinance, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.