Whereas, the State Government is satisfied that all such assessment and reassessment proceedings of dealers liable to pay tax under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the end of the calendar year 2013 under the provisions of sub-section (7) of Section 20 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) can not be completed within the prescribed period, despite all possible efforts being made by the assessing authorities and that in order to enable the assessing authorities to complete such proceedings on merits, it is essential that the time limit prescribed for the completion of such proceedings be extended upto 31st July, 2014;

Now, therefore, in exercise of the powers conferred by sub-section (8) of Section 20 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, extends the period upto 31st July 2014 for completion of every such assessment and reassessment proceedings in respect of every dealer, under the said Act, which is not completed by the 31st December 2013.

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

RAMESHWAR MISHRA, Dy. Secy.