In exercise of the powers conferred by section 28 of the Madhya Pradesh Professional Tax Act, 1995 (No. 16 of 1995) and in supersession of this department's .Notification No. F-A-3-14-2010-V (68) dated 16th August, 2010, the State Government, hereby, makes the following amendments in the Madhya Pradesh Professional Tax Rules, 1995, namely

AMENDMENTS

In the said rules, for rule 3-A, the following rules shall be substituted, namely

"3-A. Electronic filing of application for grant of registration certificate. -

Every employer or person, required to obtain a certificate of registration under sub-section (1) or subsection (2) of section 8 of the Act, shall submit an application electronically as prescribed in Form-1 or Form-3, as the case may be, with digital signature, through the official web portal of the department i.e. www.mptax.mp.gov.in in accordance with the instructions given therein. The provisions of rule 3 shall mutatis mutandis apply to such application.

3-B. Deemed approval of application for certificate of registration.-

Where an application for grant of registration certificate is furnished under rule 3-A and the Professional Tax Assessing Authority neither granted the certificate nor rejected the application within the time specified in subsection (3) of section 8 of the Madhya Pradesh Professional Tax Act, 1995, the application for registration shall be deemed approved and the certificate of registration shall be deemed to have been granted by the Professional Tax Assessing Authority, The certificate of registration, deemed granted under this rule or granted under rule 3, as the case may be, shall be system generated through the official web portal of the department with or without digital signature of the Professional Tax Assessing Authority and shall be downloadable at the applicant's end.".

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

(Dipali Rastogi)

Principal Secretary,

Government of Madhya Pradesh Commercial Tax Department