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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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MADHYA PRADESH ACT No. 16 of 2017

THE MADHYA PRADESH VAT (AMENDMENT) ACT, 2017.

[Received the assent of the Governor on the 24th April, 2017; assent first published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 26th April, 2017].

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

Be it enacted by the Madhya Pradesh Legislature in the Sixty-eighth year of the Republic of India as follows:-

1. Short title and commencement.

(1) This Act may be called the Madhya Pradesh Vat (Amendment), Act 2017.

(2) It shall come into force from the date of its publication in the Madhya Pradesh Gazette.

2. Amendment ot Section 34.

In Section 34 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) (hereinafter referred to as the principal Act), in sub-section (2), the word "registered" shall be omitted.

3. Amendment of Section 46.

In Section 46 of the principal Act,-

(a) in sub-section (8),-

(i) In clause (a), for the words "twelve calendar months", the words "twenty four calendar months" shall be substituted;

(ii) in clause (b), for the words "The Appellate Board shall dispose of every appeal within two calendar years from the date of filing of appeal", the words "The Appellate Board shall make an endeavor to pronounce its order in writing within one calendar year from the date of filing of appeal" shall be substituted;

(b) sub-section(8B) shall be omitted;

(c) in sub-section (9), for the words "twelve calendar months", the words "twenty four calendar months" shall be substituted.