Whereas, the State Government is satisfied that the 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), the Madhya Pradesh High Speed Diesel Cess Act, 2018 (No 1 of 2018) and the Madhya Pradesh Motor Spirit Cess Act, 2018 (No 2 of 2018),which have to be completed by the end of the calendar year 2021 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 proceedings be extended upto 31st July, 2022.

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 upto 31st July, 2022, for the cases which have to be completed by the end of the calendar year 2021 for completion of every such assessment and reassessment proceedings in respect of every dealer, under the said Acts, which is not completed by the 31st December, 2021.

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

DIPALI RASTOGI, Principal Secy.