Whereas, the State Government considers that the following amendments in the Madhya Pradesh Vat Rules, 2006 should be made at once without previous publication in the 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 amendments in the Madhya Pradesh Vat Rules, 2006 namely:-

AMENDMENT

In the said rules,-

(1) in rule 3 :-

(i) in sub-rule (1), for the bracket and letter "(g)", the brackets, letters and word "(g) and (h)" shall be substituted.

(ii) in sub-rule (2), for the words " An Inspector", the words "an Inspector or A Taxation Assistant" shall be substituted.

(iii) in sub-rule (3), for the words " All Inspectors " , the words " All Inspectors or Taxation Assistants " shall be substituted.

(iv) in sub-rule (4), for the bracket and letter "(g)" and the words "the Director" , the bracket and letter "(h)" and the words " the Special Commissioner, the Director" respectively shall be substituted and

(v) in sub-rule (5), for the bracket and letter "(g)", the bracket and letter "(h)" shall be substituted

(2) in rule 4 :-

(i) after sub-rule (1), the following sub-rule shall be inserted, namely:-

"(1A) The provisions of this rule shall mutatis mutandis apply to an additional member appointed under sub-section (3A) of section 4."

(ii) in sub-rule (8) for the full stop, the colon shall be substituted and thereafter the following proviso shall be inserted, namely:-

"Provided that if a serving member of the Madhya Pradesh State Taxation Service is appointed as an additional member of the Board, the aforesaid condition shall not be applicable to such member."

(iii) after sub-rule (10), the following sub-rule shall be inserted, namely:-

"(10-A) (a) The enquiry as required under proviso to sub-section (9) of section 4, shall be held in accordance with such procedure as may be decided by the State Government, in which the Chairman has been informed of the charges against him and given a reasonable opportunity of being heard in respect of the charges.

(b) During pendency of the enquiry, the State Government may instruct the chairman not to discharge Functions as Chairman.

(c) During the period in which the Chairman has been instructed under (b) the senior most member shall Discharge the functions of chairman.

(3) in rule 5, for clause (b), the following clauses shall be substituted, namely:-

"(b) For the purpose of sub-section (2) of section 5, the limit shell be,-

(i) rupees five lacs, in case of a dealer who imports goods into the state

(ii) rupees ten lacs, in case of a dealer not covered by sub-clause (i) above.

(c) For the purpose of clause (b) of sub-section (2) of section 10 the limit shall be rupees ten lacs."

(4) in rule 8:-

(i) in sub-rule (3), for the words "part III", the words, figure and letter "part-III" and part-III A" shall be substituted; and

(ii) in sub-rule (4-A), for the words "rupees twenty lacs "and rupees ten thousand", the words "rupees sixty lacs " and "rupees thirty thousand" shall respectively be substituted;

(5) in rule 8-A, after sub-rule (3), the following sub-rule shall inserted, namely:-

"(3A) The permission under sub-rule (3) shall be granted within thirty days from the date of receipt of the option by Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf."

(6) in rule 9:-

in sub-rule (1), -

(a) the words, brackets, figures and letters " sub-section (1), (1A), (1AA) and (1B) of" shall be omitted and

(b) the proviso shall be omitted

(7) in rule 9-A, for sub-rule (2), the following sub-rule shall be substituted, namely:-

"(2) In case the land has been acquired by way of purchase, the value of the land as on the date of sale or lease of the building shall be the market value of the land."

(8) after rule 9-A, the following rule shall be inserted, namely:-

"9-B, Claiming by or allowing to a registered dealer or an enrolled builder rebate of tax under section 9-C.

Any claim in respect of rebate that may be made by a registered dealer or an enrolled builder under sub-section (3) of section 9-C, shall be qualified by a goods receipt in Form 5-C issued by the transporter. Any such claim in respect of the rebate shall be made by such registered dealer or an enrolled builder in his return in Form 10 or Form 10-B, as the case may be."

(9) in rule 11:-

(i) in sub-rule (1), after clause (iv), the following clause shall be inserted, namely:-

"(v) accompanied by a Challan in form 26 or e-Receipt in form 26 A in proof of the payment of registration fee of rupee one thousand."

(ii) in sub-rule (2), after proviso, the following proviso shall be inserted, namely:-

"Provided further that a dealer who opts to avail of concessions under the industrial policy of the State of Madhya Pradesh in respect of an industrial unit, shall not be required to obtain permission to apply to the Registering Authority for grant of registration certificate as a manufacturer for such industrial unit"

(10) in rule 11-A,

for the word and figure "Rule 11", the words and figure "Rule 11, except clause (v) of sub-rule (1), of rule 11" shall be substituted.

(11) in rule 11-B,

existing provision shall be numbered as sub-rule (1) and after sub-rule (1) so numbered, the following sub-rule shall be inserted, namely:-

"(2) The enrolment certificate issued to a builder who being liable to pay tax under section 9, obtains registration certificate under section 17, shall cease to be in force from the date of validity of the registration certificate."

(12) after rule 11-B, the following rule shall be inserted, namely:-

"11-C. Application for grant of registration certificate under section 9-C.

(1) Every transporter required to obtain a registration certiicate under section 9-C shall make an application for grant of a registration certificate under section 9-C in Form 6-B in duplicate to the Registering Authority:

Provided that if a transporter has no place of business in the State of Madhya Pradesh, he shall make an application for grant of a registration certificate at the first commercial tax office, including check post, immediately after entry into the State of Madhya Pradesh.

(2) No registration fee shall be required to be paid alongwith the application.

(3) Every transporter required to obtain a registration certificate under section 9-C, shall within sixty days from the date on which the provisions of section 9-C comes into force or If he commences operation after that date, shall within thirty days of such commencement, apply for grant of a registration certificate.

(4) On the day, the application for grant of a registration certificate is received, the Registering Authority shall register the transporter and issue a registration certificate in Form -7-B :

Provided that a transporter who has no place of business in the State of Madhya Pradesh and who makes an application for grant of a registration certificate at the check post, shall be registered by the officer in-charge of the check post in consultation with the Registering Authority having jurisdiction over the area in which the check post is situated and the record pertaining to the registration shall be forwarded to the Registering Authority."

(13) after rule 21-A, the following rule shall be inserted, namely :-

"21-B. Returns and payment of tax by a transporter under section 9-C.

(1) Every registered transporter shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf for each quarter of a year a quarterly return in Form 10-D within ten days from the date of expiry of the quarter to which the return relates. Every such return shall be accompanied by a Challan in Form 26 or e-Receipt in Form 26-A in proof of the full payment of tax payable according to such return. In case of electronic filing of return, the verification of return shall be in Form 10-E. (2) (a) The transporter who has no place of business in the State of Madhya Pradesh, carries the goods from a place outside the State to a place outside the state, shall deposit the tax at the first commercial tax office, including check post, or to the inspecting officer where the motor vehicle is inspected by an officer under the Act, immediately after entry into the State of Madhya Pradesh.

(b) Payment of tax under clause (a) may be made into a Government treasury and a copy of the challan in Form 26 or e-Receipt in Form 26 A shall be furnished to the officer in-charge of the aforesaid commercial tax office or to the inspecting officer where the motor vehicle is inspected by an officer under the Act.

(c) When the payment is not made under clause (b), the transporter may make the payment in cash at the aforesaid commercial tax office or to the inspecting officer where the motor vehicle is inspected by an officer under the Act. The officer receiving the payment shall issue a tax collection receipt in triplicate in Form 27-B. All payments received under this clause shall be deposited into the Government Treasury by the officer receiving the same.

(d) The account of the payments received in Form 27-B and deposited into Government Treasury shall be maintained in Form 27-C by the officer who received such payment.

(e) When the payment is received under clause (b), the original copy of the tax collection receipt in Form 27-B shall forthwith be given to the transporter and the duplicate copy of the same shall be forwarded under a covering statement in Form 27-C to the Registering Authority who issued the certificate of registration in Form 7-B, The third copy shall be kept in the office of the officer receiving the payment.

(f) The transporter carrying with him the chailan or e-receipt or tax collection receipt in Form 27-B, shall be deemed to have complied with requirement of clause (f) of sub-section (1) of section 9-C".

(14) in rule 34, in sub-rule (2), for the figure and word "8 years", the words " five calendar years " shall be substituted.

(15) after rule 45-A, the following rule shall be inserted, namely :-

"45-B. Deduction of tax at source and issue of certificate under section 9-C.

(1) For the amount deducted under sub-section (4) of Section 9-C, the registered-dealer/ the enrolled builder shall issue a certificate of deduction of tax in Form 31-AA in duplicate to the transporter. The triplicate copy shall be retained by the registered dealer / the enrolled builder. The certificate in Form 31-AA may cover transactions effected during a period of one calendar month.

(2) The provisions of rule 45-A shall mutatis mutandis apply to the certificate issued under sub-rule (1)."

(16) for rule 46-A, the following rule shall be substituted, namely:-

"46-A. Higher authority for the purpose of sub-section (1) of section 34.

Higher authority for the purpose of sub-section (1) of section 34 shall be :-

(i) in case of Assessing Authority being Deputy Commissioner, Zonal Additional Commissioner:

(ii) in case of Assessing Authority being Assistant Commissioner, Divisional Deputy Commissioner:

(iii) in case of Assessing Authority being Commercial Tax officer, Assistant Commissioner, and:

(iv) in case of Assessing Authority being Assistant Commercial tax officer, Commercial Tax Officer."

(17) in rule 56, in the table,-

(i) against serial number 5, in column (4), for the words "ten crores", the words "twenty five crores" shall be substituted

(ii) against serial number 18-A, in column (4), for the words "Inspector of Commercial Tax" , the words " Inspector of Commercial Tax and Taxation Assistant" shall be substituted.

(iii) after serial number 18A, the following serial number and entries relating thereto shall be inserted, namely :-

(18) in rule 61, after sub-rule (3), the following sub-rule shall be inserted, namely:-

"(4) Where an appeal is dismissed or decided ex-parte under sub-rule (3) the appellant may, within thirty days from the date of communication of such order apply to the said authority for re-admission or rehearing of the appeal and if the said authority is satisfied that the appellant or a person duly authorised under sub-section (1) of Section 23, was prevented by a sufficient cause from appearing when the appeal was called for hearing, it may readmit or rehear the appeal upon such terms including terms as to cost and conditions as it may think fit."

(19) in rule 75,-

(i) in sub-rule (2), -

(a) in clause (a), for the words "rupee two", the words " rupees five" shall be substituted

(b) after Clause (g), the following clause shall be inserted, namely-

"(h) if the Commercial Tax Officer or the officer authorised by the Commissioner, is satisfied that the applicant at the time of making application has defaulted in furnishing the returns or payment of tax as per return under the Act or under, the Central Sales Tax Act, 1956 (Act No, 74 of 1956} or under the Madhya Pradesh Sthaniya Khsetra Me Mal Ke Pravesh Par Kar Adhiniyam,1976 (No. 52 of 1976) for any quarter or is in arrears of any dues under the above Acts in respect of any period, he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns and pays the dues for the relevant period.

Provided that where the applicant has been permitted to pay the dues for any period in installments, the Commercial Tax Officer or the officer authorised by the Commissioner may instead of withholding the declaration forms issue to him such forms in such numbers and subject to such conditions and restrictions as he may deem fit to impose."

(ii) in sub-rule (2-A), for full stop at the end, the colon shall be substituted and thereafter the following proviso shall be inserted, namely:-

"Provided that the Form 49 issued electronically shall be valid for a period of 30 days from the date of issue."

(20) after rule 81-A, the following rule shall be inserted, namely-

" 81-B Order accepting composition money

(1) Where the Commissioner accepts under Section 64-A from any person a sum by way of composition of an offence, he shall make an order in writing in that behalf in Form 65-B specifying therein -

(i) the sum determined by way of composition;

(ii) the date on or before which the sum shall be paid in to the treasury;

(iii) the authority before whom and the date on or before which a receipted challan shall be produced in proof of such payment and

(iv) the date on or before which the person shall report the fact of such payment to the Commissioner.

(2) The Commissioner shall send a copy of such order to the person from whom the said sum is accepted by way of composition and also to the authority referred to in clause (iii) of sub-rule (1)."

(21) in rule 84, the existing provision shall be numbered as sub-rule (1) and after sub-rule (1) so numbered, the following sub-rule shall be inserted, namely:-

"(2) If on the date fixed for hearing by assessing authority under rule 31 or any other date to which the hearing may be adjourned, the dealer does not appear before the said authority either in person or through a person duly authorized by the dealer, as required by sub-section () of section 23, the said authority may impose a penalty not exceeding rupees five hundred for each of such default."

(22) in Form-5, in item (3), for the words "part III", the words, figures and letter "part-III and part-Ill A" shall be substituted

(23) in Form-5-A, for the words " part III" the words " part-III-and part-Ill A" shall be substituted

(24) after Form- 5-B, the following Form shall be inserted, namely:-

"FORM- 5 C

(See rule 9-B)

Goods Receipt under clause (f) of sub-section (1) of section 9-C of the Madhya Pradesh Vat Act. 2002.

Book No .................... S.No. ................................ Date of issue .........................

(25) after Form-6-A, the following Form shall be inserted, namely:-

"FORM 6-B

[See rule-11- C]

Application for grant of Registration Certificate under section 9-C of the Madhya Pradesh Vat Act, 2002

I request to grant registration and issue an registration certificate for my firm / organisation named..............................................................

as transporter under section 9-C of the Madhya Pradesh Vat Act, 2002. The particulars of my firm / organisation are given below:-

PART A: Basic Information

PART B; Details of Proprietor/ Partners/ directors/ co-parceners of the firm/organisation

PART C: Attested Photographs of Proprietor/Partners/Directors/Co-parceners of the firm/ organisation

PART D: Details of Additional Places of Business

PART G: Details of property and interest in some other business inside State

Part-H -Details of property and interest in some other business outside State

PART I: Person authorized to sign on application/communication with Department of Commercial Tax

Declaration

I...................................................... (Name) being ................................... of

the above firm do hereby declare that the information and particulars given above in this application are true and correct to the best of my knowledge and belief.

PART J: Verification by 2 already registered / enrolled persons

(1)

I...................................................S/o.............................,......... being authorized

signatory of M/s.............................. holding TIN / Registration No...................... do

hereby declare that I know the applicant(s) of this application form personally and I believe that particulars given in this application form are true and correct.

I .............................. S/o ......................................... being authorized ...... signatory of M/s. .......................... holding TIN / Registration certificate No. ........................ do hereby declare that I know the applicant(s) of this application form personally and I believe that particulars given in this application form are true and correct.

Acknowledgement

Received an application in form 6-B for grant of registration certificate under section 9-C of the Madhya Pradesh Vat Act, 2002 along with an affidavit and a copy of

challan no ......................... dated ........................for Rs ..............in proof of payment of registration fee from Shri..................................

Notes

Code for box 5

- Affidavit in support of application.

- Xerox of partnership Deed/ memorandum of association/ registration with department of company affaires/ registration under co-operative society Act.

- Photographs of all co-applicants.

- Verification of 2 TIN / Registration Certificate holding persons.

- Xerox of Rental/ lease agreement of the place of business.

- Xerox of Licence/ registration Certificates with other Department."

(26) after Form 7-A, the following Forms shall be inserted, namely:-

FORM 7B

[See Rule 11-C]

REGISTRATION CERTIFICATE UNDER SECTION 9-C OF THE MADHYA PRADESH VAT ACT, 2002

NO.

1. This is to certify that M/s ........................................, whose principal place of business is situated at ....................... (address), is registered as transporter under section 9-C of the Madhya Pradesh Vat Act, 2002, with effect from .............................. (date)

2. The nature of business is carrying goods by road.

3. The transporter has additional places of business at

(27) in Form 10, -

(i) after PART C, the following parts shall be inserted, namely :-

"PART CA : Amount payable under Section 9-C.

(a) Tax payable under sub-section (1) of Section 9-C.

1. Freight as per section 9-C (1)(d)

2. Freight relating to rebate notionally admissible u/s 9-C (4)(d)

3. Taxable freight (1-2)

4. Tax payable @...............

(b) Amount payable under clause (e) of sub-section (4) of Section 9-C.

1. Amount deducted u/s 9-C (4)(a)

2. Amount equal to rebate notionally admissible u/s 9-C (4)(d)

3. Amount payable (1-2)

(c) Total amount payable ((a)+(b))

PART CB : Amount payable under sub-section (5) of Section 26-A.

1. Amount deducted u/s 26-A (1)

2. Amount equal to rebate notionally admissible u/s 26-A (7)

3. Amount payable (1-2)

(ii) in PART H,-

(a) for item 1, the following item shall be substituted, namely:-

"1. Total amount payable (8+C+CA+CB)"

(b) in item 4, for the word "tax", the word "amount" shall be substituted.

(iii) in the List of Annexures, in the heading (ii), for the figure and word "40 lacs", the figure and word "60 lacs" shall be substituted.

(28) in Form-10-A :-

(i) after item 5, the following items shall be inserted, namely :-

"5A. Amount payable u/s 9-C

5B. Amount payable u/s 26-A (5)"

(ii) for item 9, the following item shall be substituted, namely:-

"9. Total amount payable (4+5+5A+5B+6+7-8)";

(29) in Form-10-B :-

(i) in PART A, for item 2, the following item shall be substituted, namely

"2. Deduct-

(a) value of land assigned to the building or part of a building, sold or leased

(b) purchase value of goods, on which tax has been paid at the time of purchase, but no input tax rebate is admissible

Total";

(ii) after PART A, the following parts shall be inserted, namely :-

"PART AA ; Amount payable under Section 9-C.

(a) Tax payable under sub-section (1) of Section 9C.

1. Freight as per section 9-C (1)(d)

2. Freight relating to rebate notionally admissible u/s 9-C (4)(d)

3. Taxable freight (1-2)

4. Tax payable @........

(b) Amount payable under clause (e) of sub-section (4) of Section 9-C.

1. Amount deducted u/s 9-C (4)(a)

2. Amount equal to rebate notionally admissible u/s 9-C (4)(d)

3. Amount payable (1-2)

(c) Total amount payable {(a)+(b)}";

(iii) in PART C, for item 1, the following item shall be substituted, namely:-

1. Total amount (A+AA)";

(30) in Form-10-C.

(i) for Item 2, the following item shall be substituted, namely :-

"2. Deduct -

(a) value of land assigned to the building or part of a building, sold or leased

(b) purchase value of goods, on which tax has been paid at the time of purchase, but no input tax rebate is admissible

Total

(ii) after item 4, the following items shall be inserted, namely :-

"4A. Amount payable u/s 9-C"

(iii) for item 6, the following item shall be substituted, namely:-

"6. Total amount payable (4+4A+5)";

(31) after Form-10-C, the following Forms shall be Inserted, namely:-

Form-10 -D

Return

(See the rule 21-B)

(Original/ Revised)

PAYMENT DETAILS:-

Tax Deduction at Source (TDS) Details:

Refund Adjustment Order (R.A.O.) Details:

Declaration

I.................................................. (Name) being .............................................. of the above business form do hereby declare that :-

(i) the information and particulars given above in this return are true and correct to the best of my knowledge and belief.

(ii) The information contained as genera! information in this return form is latest and authorize the authority to amend my enrolment /registration details on the basis of this Information.

For Office use Only

Acknowledgement

Form -10-E

(See the Rule 21-B)

Return Verification form

Acknowledgement No.

Declaration

I................................................................(Name) being ................... ...........of the above firm do hereby declare that the information and particulars given in the return which has been transmitted electronically by me vide acknowledgement number mentioned above are true and correct to the best of my knowledge and belief.

For Office use Only

Acknowledgement

(32) after form 27-A, the following Forms shall be inserted, namely :-

"FORM-27 B

TAX COLLECTION RECEIPT

[See Rule21-B(2)(b)]

Book No..................................... Serial No........................

Place.......................................... Date................,............

Name of the officer........................ Circle*/check post...............,........

* strike out whichever is not applicable.

FORM-27 C

ABSTRACT OF PAYMENT RECEIVED IN FORM 27-B

[See Rute21-B(2)(d)]

Note.- The detailed account of receipts issued in Form 27-B shall be maintained in this form,

2. At the end of each month, a copy of the abstract shall be prepared by the officer receiving the amount and the Officer shall forward the same alongwith the duplicate foil of the receipt in Form 27-B in the following month to the Registering Authority.

(33) after Form 31-A, the following Forms shall be inserted, namely:-

"FORM 31-AA

[See rule 45-B(D]

Certificate of deduction of tax at source under sub-section (4) of Section 9-C of the Madhya Pradesh Vat Act, 2002

Certified that .....(name of goods) have been carried by road within the State of Madhya Pradesh for Rs....................... inclusive of tax of Rs .... ....... the by M/s ............................ a transporter holding Registration Certificate No. .................... (if any) under the Madhya Pradesh Vat Act, 2002, under receipt no .......... dated ............ and an amount of Rs ........................ equal to the amount payable to the said transporter by way of tax u/s 9-C has been deducted from his receipt.

•Strike whichever is not applicable.";

(34); after Form 65-A, the following Form shall be inserted, namely:-

FORM 65-B

(See rule 81-B (1))

Intimation regarding the acceptance of composition money under Section 64-A of the Madhya Pradesh Vat Act, 2002

Whereas ........................... (name) .......................... (address) holding TIN (if any)

is charges with an offence under clause ............... of sub-section (1) of Section 64 of the Madhya Pradesh Vat Act, 2002 / breach of rule of the Madhya Pradesh Vat Rules, 2006 and whereas the said Shri / M/s. ...................... request(s) that the said offence (s) may be compounded under Section 64-A of the said Act

Now therefore in exercise of the powers conferred by Section 64-A of the said Act, I accept from Shri / M/s. ...................... a sum of Rs. .................. (only) by way of composition of the said offence(s). subject to the condition that the said sum is paid into the Government Treasury / sub-treasury at .................. not later then date .............. and the copy of the Challan in form 26 or e-Receipt in form 26-A in proof of payment is produced before the undersigned by the ......................... (date).

Date this notification shall come into force 1st April. 2012

By Order and in the name of Government of Madhya Pradesh

(N.K.Jain)

Deputy Secretary

to Government of Madhya Pradesh

Commercial Taxes Department