Whereas, the State Government considers that the following amendments in the Madhya Pradesh Vat Rules 2006 should be made.
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 amendments in the Madhya Pradesh Vat Rules, 2006. Namely:-
Amendments
In the said rules,-
1. In rule 8, in sub-rule (3) in clause (i), for the words "one percent" the figure and word "0.5 percent" shall be substituted.
2. In rule 8. 8-A, 9, 21 and 24 for the words "Commercial Tax Officer" wherever the occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
3. In rule 37, in proviso to sub-rule (1), and in sub-rule (4), (6) and (7) for the words "Commercial Tax Officer", the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
4. In rule 39, for the words "Commercial Tax Officer" wherever the occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
5. In sub-rule (4) and (5) of rule 45, for the words "Commercial Tax Officer" wherever the occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
6. In rule 54, for the words "Commercial Tax Officer", the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
7. In rule 70, for the words "Commercial Tax Officer" wherever the occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
8. In sub-rule (2), (8) and (11) of rule 75, for the words "Commercial Tax Officer", the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
9. In rule 79, for the words "Commercial Tax Officer" wherever the occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
10. For rule 12, the following rule shall be substituted, namely:-
"12. Grant of Registration Certificate
(1) When the Registering Authority, after making such enquiry, as he may think necessary, if satisfied that the applicant has correctly given all the requisite information, paid the prescribed fee and that the application is in order, he shall register the dealer and shall issue to him a certificate of registration in Form 7 within the period specified in clause (a) of sub-section (4) of Section 17.
(2) When the Registering Authority, after making such enquiry as he thinks fit, is not satisfied about the correctness of the information furnished by the applicant, he shall, after recording the reasons there for in writing, reject the application within the period specified in clause (a) of sub section (4) of section 17. An intimation about the rejection of the application stating reasons there for shall be sent to the dealer within ten days of the date of passing of the order rejecting the application."
11. After rule 45, the following rule shall be inserted, namely:-
'45 A. Deduction of Tax at source and issue of Certifciate under section 26-A.
(1) For the amount deducted under sub-section (1) of Section 26-A, the purchasing registred dealer (the purchaser) shall issue a certifciate of deduction of tax in Form 31-A in duplicate to the selling registered dealer (the seller). The triplicate copy shall be retained by the purchaser. The certificate in Form 31-A may cover transactions effected during a period of one calendar month.
(2) The blank certificates referred to in sub-rule (1) shall be in any colour and containing security feature, as determined by the Commissioner and shall be available in book form, each book containing fifty or one hundred of such forms in triplicate.
(3) For obtaining the certificate in Form 31-A every registred dealer shall apply in writing in Form 31-B to the appropriate Commercial Tax Officer or the Officer authorised by the Commissioner stating his requirement of such forms and shall furnish such other particulars, statements and information and proudce such other documents, as the Authority may reuire for the purpose of satisfying himself about his bona fide use of such forms issued to the applicant on previous occasions and the bona fide nature of his requirement of forms on the present occasion.
(4) If for reasons to be recorded in writing, the Authority is not satisfied that the applicant has made bona fide use of the forms previously issued to him or that the requirements of the forms applied for are not bona fide, he shall reject the application.
(5) If for reasons to be recorded in writing, the Authority is not satisfied that the applicant requires the books of forms in such numbers, as he has applied for, he may issue such forms in such lesser number as, is his opinion, would satisfy the reasonable requirements of the applicant:
Provided that the new forms shall not be isued to a registred dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the authority.
(6) Every registered dealer to whom certifciate in form 31-A is issued shall maintain in a register in form 31-C a true and correct account of every such form. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said auhtority immediately, shall make appropriate entries in the remarks column of the register in form 31-C and take such othe steps to issue public notice of the loss, destruction or theft.
(7) Any unused forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of registration certifciate or on the date registration certifciate is cancelled otherwise, as the case may be, shall be surendered to the issuing authority by the registered dealer within seven days of such date.
(8) The officer to whom the forms are supplied for distribution to the registered dealers, shall keep them in safe custody and maintain a proper account thereof in a register in form 31-D.
(9) Notwithstanding the provisions of sub-rule (2) of rule 21, the seller shall be deemed to have paid tax on the turnover of goods sold, if he furnishes one copy of the certificate in Form-31A. The certificate shall be filed along with the return in Form 10.
12. In sub-rule (4) of rule 72, for the words " written permission of the Commercial Tax Officer", the words "written permission of the Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.
13. In rule 74, in sub-rule (4) , for the words "thirty days" the words "fifteen days" shall be substituted.
14 . after rule 81, the following rule shall be inserted, namely:-
"81-A. Option to pay lump-sum amount under section 55-A.
A dealer who has opted to pay a lump sum amount in respect of the amount of evasion of tax agreed to by him under clause (a) of section 55-A shall give an option to the auhtority conducting the investigation under section 55, after payment of the lump-sum amount specified in the said clause. Such option shall be given in form 65-A, at the time of requisition or inspection under section 55."
15. In Form 2, Form 3-A, Form-4, Form 4-A, Form 5-A, Form 6, Form 11, Form 13, Form 32-A, Form 33, Form 38, Form 55, Form 61, Form 63, and Form 64, for the words " Commercial Tax Officer", the bracket and word "...................... (designation)" shall be substituted.
16. In Form 18, in paragraph 6, for the words "tax free goods", the words " tax free goods which have been sold in the course of export out of territory of India" shall be substituted.
17. .After form 31 the following forms shall be inserted namely:-
"FORM 31-A
[See Rule 45-A (1)]
Certificate in deduction of tax at source under sub-section (1) of Section 26-A of the Madhya Pradesh Vat Act, 2002
Certified that ......................... ( name of goods) have been purchased for Rs.......................inclusive of VAT of Rs...............................from M/S............................................................a dealer holding TIN....................................under the Madhya Pradesh Vat Act, 2002, under purchase order No............dated........................./*as per bill/cash memo/*challan No..............dated......................and an amount of Rs...........................equal to the amount payable to the said dealer by way of VAT has been deducted from his bill
* Strike out whichever is not applicable
FORM 31-B
[See Rule 45- A (3)]
Application for obtaining certifciate Form 31-A
To,
_________________________________
_______________________________
_____________________________________
Sor,
I___________ (Name) for or on behalf of _________________ ( Name and address of the registred dealer) holding TIN ______________ under the Madhya Pradesh VAT Act, 2002. Request that .............................. (number) books of certificate Form 31-A containing 50/100 certificate in triplicate/loose .......................... Certificate supplied to me
Date _____________________
Receive ........................ Books containing certificate from ..................................... To ..................................
ACKNOWLEDGEMENT OF FORM 31-B
Received application for issuance of .................... (number) Form 31-A from ........................... TIN ..........................on dated ................................at ................................ (time)
Form 31-A will be issued on dated ............................at.......................... (time)
FORM 31-C
[See Rule 45- A (6)]
Register to be maintained by a registered dealer who obtains certificate Form 31-A.
(in Rupees)
FORM 31-D
[See Rule 45- A (8)]
Register of issue of blank certificate in Form 31-A.
18. After Form 65, the following form shall be inserted namely:-
"FORM 65-A
(See rule 81-A)
Option under clause (a) of Section 55-A of the Madhya Pradesh VAT Act, 2002
------------------------------------
I ...................................... (Name of the dealer) .......................................... (address) holding TIN ................. (if any) under the Madhya Pradesh Vat Act, 2002 hereby give the option for payment of lump sum in respect of the amount of evasion of tax agreed to by me at the time of requisition * or inspection under clause (a) of section 55-A of said Act of Rs...............................................(in figures) Rs................................................... (in words) for the block period from ..............................................to............................ The lump sum amount of Rs...................................(in figures) Rs.................................. (in words) has been paid vide challan No. ..........................dated........................... Which is enclosed.
2. I undertake that I shall not challange the amount of evasion of tax agreed to by me in any forum