Whereas, the State Government considers that the following amendment in the Madhya Pradesh Vat Rules, 2006 shall be made at once without previous publication in the official Gazette.

Now, therefore, in exercise of the powers conferred by Section 71 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following further amendment in the Madhya Pradesh Vat Rules, 2006, namely:-

AMENDMENT

In the said rules, in rule 21, for sub-rule (2-A), the following sub-rule shall be substituted, namely:-

"(2-A) Notwithstanding anything to the contrary contained in sub-rule (2), a registered dealer, who predominantly sells petrol and diesel as mentioned in Part III-A of Schedule-II of the Act, purchased within the State of Madhya Pradesh from any of the oil companies notified under sub-section (2) of section 9 of the Act, after payment of tax payable under the Act, shall pay tax in the manner provided in rule 36 and furnish an annual return in Form 10 alongwith copy of challans as proof of such payments within thirty days of the expiry of the year.".

2. This amendment shall be deemed to have been come into force from 1st April 2023.

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

R.P. SHRIVASTAVA, Dy. Secy.