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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION - HISTORY
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MADHYA PRADESH ORDINANCE

No. 6 of 2012

THE MADHYA PRADESH VAT (AMENDMENT) ORDINANCE, 2012

TABLE OF CONTENTS.

Sections :

1. Short title and commencement.

2. Madhya Pradesh Act No. 20 of 2002 to be temporarily amended.

3. Amendment of Section 2.

4. Amendment of Section 9-C.

5. Amendment of Section 10.

6. Amendment of Section 14.

7. Amendment, of Section 17.

8. Amendment of Section 20-A.

9. Amendment of Section 39.

10. Amendment of Section 43.

11. Amendment of Section 55.

12. Amendment of Section 71.

MADHYA PRADESH ORDINANCE

No. 6 of 2012

THE MADHYA PRADESH VAT (AMENDMENT) ORDINANCE, 2012

[First published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 17th September, 2012].

Promulgated by the Governor in the sixty-third year of the Republic of India.

An Ordinance further to amend the Madhya Pradesh Vat Act, 2002.

Whereas the State Legislature is not in session and the Governor of Madhya Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action.

Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Madhya Pradesh is pleased to promulgate the following Ordinance:-

1. Short title and commencement

(1) This Ordinance may be called the Madhya Pradesh Vat (Amendment) Ordinance, 2012.

(2) (a) The provisions of Section 3 of this amending Ordinance shall come into force from such date as the State Government may, by notification, appoint.

(b) The provisions of Section 4 of this amending Ordinance shall be deemed to have come into force from 1st April, 2012.

(c) The provisions of Section 8 of this amending Ordinance shall be applicable to the periods commencing on or after 1st April, 2012.

(d) The provisions of Section 9 of this amending Ordinance shall be applicable to the periods commencing on or after 1st April, 2011.

(e) The remaining provisions of this amending Ordinance shall come into force from the date of its publication in the Madhya Pradesh Gazette.

2. Madhya Pradesh Act No. 20 of 2002 to be temporarily amended.

During the period of operation of this Ordinance, the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) (hereinafter referred to as the principal Act), shall have effect subject to the amendments specified in Sections 3 to 12.

3. Amendment of Section 2.

In Section 2 of the principal Act, in clause (v), in explanation, after clause (iv), the following new clause shall be inserted, namely:-

"(v) The amount of valuable consideration received or receivable by oil companies notified under sub-section (2) of Section 9, for the sale of diesel and petrol, as specified in Part-IIIA of Schedule II, shall be deemed to be equivalent to the price, on which the retail outlets shall sell these goods to consumer.".

4 Amendment of Section 9-C

In Section 9-C of the principal Act,-

(i) in sub-section (1),-

(a) in clause (a), in the existing proviso, for full stop, the colon shall be substituted and thereafter the following provisos shall be inserted, namely:-

"Provided further that no tax shall be payable in respect of the goods belonging to a dealer registered under section 17 or a builder enrolled under Section 9-B, carried from railway station to his godown within the State of Madhya Pradesh:

Provided also that no tax shall be payable in respect of the goods belonging to a dealer registered under Section 17 or a builder enrolled under Section 9-B, carried from one place to other place within a municipal area or within such area as may be notified.";

(b) for clause (f), the following clause shall be substituted, namely:-

"(f) the person incharge of a motor vehicle carrying the goods shall carry with him a receipt in the prescribed form.";

(ii) in sub-section (2), for the existing proviso, the following provisos shall be substituted, namely:-

"Provided that if transporter is a dealer registered under Section 17 or a builder enrolled under Section 9-B, such transporter shall not be required to register under this sub-section:

Provided further that the transporter, who carries exclusively the goods belonging to a dealer registered under Section 17 or a builder enrolled under Section 9-B, shall not be required to register under this sub-section.";

(iii) in sub-section (3), after clause (c), the following new clause shall be inserted, namely:-

"(d) No rebate shall be claimed or be allowed in respect of tax which has been deducted under sub-section (4).";

(iv) in sub-section (6), for full stop, the colon shall be substituted and thereafter the following proviso shall be inserted, namely:-

"Provided that the provisions of Sections 18, 20 and 39 shall not be applicable to a transporter, who carries exclusively the goods belonging to a dealer registered under Section 17 or a builder enrolled under Section 9-B.";

(v) in Explanation,-

(a) for clause (b), the following clause shall be substituted, namely:-

" (b) "Motor Vehicle" means a motor vehicle (other than light motor vehicle and medium motor vehicle used as transport vehicle) including trailer attached thereto within the meaning of the Motor Vehicles Act, 1988 (No. 59 of 1988)";

(b) after clause (c), the following new clause shall be inserted, namely:-

"(d) "municipal area" shall have the same meaning as assigned to it in the Madhya Pradesh Municipal Corporation Act, 1956 (No. 23 of 1956) and the Madhya Pradesh Municipalities Act, 1961 (No. 37 of 1961).".

5. Amendment of Section 10

In Section 10 of the principal Act, in sub-section (2), in clause (a), for the bracket and figure "(1)", the bracket and figure "(2)" shall be substituted.

6. Amendment of Section 14.

In Section 14 of the principal Act,-

(i) in sub-section (1), in clause (b), for the word, bracket and letter "clause (b)" occurring twice, the words brackets and letters "clause (b) or clause (c)" shall be substituted;

(ii) after sub-section (6), the following sub-section shall be inserted, namely:-

"(6-A) Notwithstanding anything to the contrary contained in this section, in no case the amount of input tax rebate on any purchase of goods shall exceed the amount of tax in respect of such purchase of goods, actually paid under the Act, into the Government Treasury.".

7 Amendment of Section 17.

In Section 17 of the principal Act-

(i) in sub-section (2), in clause (a), for the bracket and figure "(1)", the bracket and figure "(2)" shall be substituted;

(ii) in sub-section (5), in clause (a), for the bracket and figure "(1)", the bracket and figure "(2)" shall be substituted.

8. Amendment of Section 20-A

In Section 20-A of the principal Act, in sub-section (1), in clause (a), in sub-clause (i), for the words "sixty lacs", the words "one crore" shall be substituted.

9. Amendment of Section 39.

In Section 39 of the principal Act, in sub-section (2), for the words "sixty lacs", the words "one crore" shall be substituted

10. Amendment of Section 43

In Section 43 of the principal Act, in sub-section (1), for the bracket and letter "(g)", the brackets, letters and word "(g) and (h)" shall be substituted.

11. Amendment of Section 55.

In Section 55 of the principal Act, in sub-section (1), for the bracket and letter "(g)",. the bracket and letter "(h)" shall be substituted.

12. Amendment of Section 71.

In Section 71 of the principal Act, in sub-section (2), in clause (d), the words, bracket and figure "sub-section (1) of" shall be omitted.

RAMNARESH YADAV

Governor

Madhya Pradesh.

Dated the 13th September, 2012.