Whereas, the State Government is satisfied that all such appeal proceedings under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) (hereinafter referred to as the Vat Act), the Central Sales Tax, 1956 (No. 74 of 1956), the Madhya Pradesh Sthaniya Kshetra Me Mal ke Pravesh Par kar Adhiniyam, 1976 (No. 52 of 1976) and the Madhya Pradesh Vilasita, Manoranjan, Amod Avam Vigyapan Kar Adhiniyam, 2011 (No. 11 of 2011), which are pending before the Appellate authority and Additional Commissioner, Commercial Tax, Indore Zone-1 /2/Bhopal Zone/Jabalpur Zone and Gwalior Zone are to be completed by the end of the calendar months starting from December, 2016 to December, 2017 under the provisions of clause (a) of sub-section (8) of Section 46 of the Vat Act, cannot be completed within the prescribed period, despite all possible efforts being made by the appellate authorities, and that in order to enable the appellate authorities to complete such proceedings on merits, it is necessary to extend the prescribed period up to 31st March, 2018 ;

Now, Therefore, in exercise of the powers conferred by sub-section (9) of Section 46 of the Vat Act, the State Government, hereby, extends the period up to 31st March, 2018 for the completion of every such pending appeal proceeding.

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

ARUN PARMAR,

Dy. Secy.