Whereas, the State Government is satisfied that all such appeals under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the Central Sales Tax Act, 1956 (No. 74 of 1956), the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) (repealed), the Madhya Pradesh Vilasita, Monoranjan, Amod Avam Vigyapan Kar Adhiniyam, 2011 (No. 11 of 2011) (repealed) which are pending before Appellate Authorities and have to be disposed off by the end of 30th September, 2023 or before, cannot be disposed off within the time limit, despite all possible efforts being made by the Appellate Authorities and that in order to enable the Appellate Authorities to dispose off 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 upto 31st October, 2023, for disposal of every such appeal under the said Acts, which have to be disposed off by 30th September, 2023 or before as per provisions of clause (a) of sub-section (8) or sub-section (9) of Section 46 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002).

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

R. P. SHRIVASTAVA, Dy. Secy.