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-

AMENDMENTS

In the said rules,-

(1) in rule 5, in the heading, the words, bracket and figure "sub- section (1) of", shall be omitted.

(2) rule 9 B, shall be renumbered as sub-rule (i) thereof and,-

(i) in Sub-rule (1) as so renumbered, the words, figure and letter "in Form 5-C" shall be omitted; and

(ii) after sub-rule (1) as so numbered, the following new sub-rule shall be inserted, namely :-

"(2) The transporter carrying with him a document, issued by a consignee, or by a transporter, as the case may be, which is serially numbered, and contains details of consignor, consignee, transporter, registration number of motor vehicle, place of origin and destination, goods carried with quantity and value, and freight, shall be deemed to have complied with requirement of clause (f) of sub-section (1) of section 9-C.";

(3) in rule 11-C, after sub-rule (4), the following sub-rule shall be inserted, namely :-

"(5) The registration certificate issued to a transporter who, being liable to pay tax under section 9-C obtains registration-certificate under section 17, shall cease to be in force from the date of validity of the registration certificate under section 17.";

(4) in rule 21-B, in sub-rule (2), clause (a), shall be renumbered as sub-clause (i) thereof and after sub-clause (i) as so renumbered the following new sub-clause shall be inserted, namely:-

"(ii) The transporter, who is not registered under section 9-C, carrying the goods belonging to consignor or consignee of other State, shall deposit the tax at the first commercial fax office, including check post, or to the inspecting officer where the motor vehicle is inspected by an officer under the Act, after entry into or before exist from the State of Madhya Pradesh.";

(5) in rule 54, in sub rule (1), in the proviso,-

(i) the clauses, (ii) and (iii) shall be renumbered as clauses (iii) and (iv) and before clause (iii) as so renumbered, the following clause shall be inserted, namely :-

"(ii) for determination of annual turnover under clause (i), the turnover of goods specified in Schedule I (other than all varieties of fabrics specified against serial number 43, and sugar including khandsari and Palmyra ] shall not be included;".

(ii) after clause (iv), the following clause shall be inserted, namely :-

"(v) the audit report pertaining to the year 2011-2012 can be furnished upto 31st December, 2012 without a late fee;";

(6) in rule 75, in sub-rule (2-A), after the proviso, the following proviso shall be inserted, namely :-

"Provided further that on an application to the officer authorised by the Commissioner in this behalf the validity of Form 49 issued electronically, may be extended upto 6o days from the date of issue by the officer.";

(7) . Form 5-C shall be omitted.

(8) in Form-10, - "PART CA and PART CB" as inserted from 01.04.2012 shall be renumbered as "PART CB and PART CC as so renumbered, in PART CB, in item (a),

(i) against sub-item 1, the words, figure, letter and brackets "as per Section 9-C (1) (d)" Shall be omitted; and

(ii) against sub-item 2, for the words, figure, letter and brackets "Freight relating to rebate notionally admissible u/s 9-C (4) (d)" the words "Deduction (specify)" shall be substituted;

(9) in Form 10-B, in PART AA, in item (a),-

(i) against sub-item 1, the words, figure, letter and brackets "as per Section 9-C (1) (d)", shall omitted; and

(ii) against sub item 2, for the words, figure, letter and brackets "Freight relating to rebate notionally admissible u/s 9-C (4) (d)" the words "Deduction (specify)" shall be substituted.

By Order and in the name of Government of Madhya Pradesh

(N.K.Jain)

Deputy Secretary

Government of Madhya Pradesh

Commercial Taxes Department