THE MADHYA PRADESH VRITTI KAR (SANSHODHAN) ADHINIYAM, 2017

ACT No. 30 of 2018

[Received the assent of the Governor on the 4th January, 2018; assent first published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 8,h January, 2018.]

TABLE OF CONTENTS

Sections:

1. Short title and commencement

2. Amendment of Section 2

3. Amendment of Section 7

4. Amendment of Section 15-A

5. Amendment of Section 18

6. Amendment of Section 20

7. Amendment of Schedule

An Act further to amend the Madhya Pradesh Yritti Kar Adhiniyam, 1995.

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 Vritti Kar (Sanshodhan) Adhiniyam, 2017.

(2) It shall be deemed to have come into force from 1st July, 2017.

2. Amendment of Section 2.

In Section 2 of the Madhya Pradesh Vritti Kar Adhiniyam, 1995 (No. 16 of 1995) (hereinafter referred to as the principal Act),-

(i) in clause (a), for the words, figures, letter and bracket "an authority appointed under section 3-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)", the words, figures and brackets "an appellate authority, appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or an authority appointed or authorised to hear appeals under section 107 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) " shall be substituted;

(ii) in clause (b), for the words, figures and bracket "an Assistant Commercial Tax Officer appointed under section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)", the words, figures and brackets "an Assistant Commercial Tax Officer appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of2002) and/or a State Tax officer appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) " shall be substituted.

3. Amendment of Section 7.

In section 7 of the principal Act, in sub-section (1), for the words, figures and bracket "Commissioner of Commercial Tax appointed under section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)", the words, figures and brackets "Commissioner of Commercial Tax appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or Commissioner of State Tax appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)" shall be substituted.

4. Amendment of Section 15-A.

In section 15-A of the principal Act, in sub-section (1), for the words "Commercial Tax Inspector", the words "Commercial Tax Inspector and/or State Tax Inspector" shall be substituted.

5. Amendment of Section 18.

In section 18 of the principal Act, in sub-section (3), for the words, figures and bracket "Additional Commissioner of Commercial Tax appointed under section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)", the words, figures and brackets "Additional Commissioner of Commercial Tax appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or Special Commissioner of State Tax / Additional Commissioner of State Tax appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)" shall be substituted.

6. Amendment of Section 20.

In section 20 of the principal Act, in sub-section (2), for the words, figures and bracket "Commercial Tax Inspector appointed under section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)", the words, figures and brackets "Commercial Tax Inspector appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or State Tax Inspector appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)" shall be substituted.

7. Amendment of Schedule.

In Schedule to the principal Act, for serial number 8 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-