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MADHYA PRADESH VALUE ADDED TAX ACT, 2002
CHAPTER - XIV : Power to make Rules, Repeal and Saving, Transitory provisions and Power to remove difficulties

Body 71. Power to make rules

(1) The State Government may, after previous publication and by notification in the official Gazette, make rules or any amendments thereto for carrying out the purposes of this Act.

Provided that if the State Government considers it necessary to bring the rules or any amendments thereto into force at once, it may make such rules or amendments thereto, without previous publication in the official gazette.

(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules prescribing -

    (a) all matters which under any provision of this Act are expressly required to be or may be prescribed under this Act;

    (b) Omitted

    (c) matters relating to salary and other conditions of Chairman and Members under sub-section (5) of Section 4;

    (d) the limit under Section 5 and clause (b) of sub-section (2) of Section 10;

    (e) the manner in which proceedings shall be instituted under sub-section (1) of Section 6;

    (ea) the manner in which the payment of tax by sub-contractor, and contractor or sub-contractor opting for composition shall be proved under sub-section (1) of Section 7;

    (eb) determination value of land assigned to a building under clause (a) of sub-section (2), the manner in which a builder shall get himself enrolled and the manner and period in which input tax rebate shall be claimed by or be allowed to a enrolled builder under sub-section (4) of Section 9-B;

    (ec) form of receipt under clause (f) of sub-section (1) of Section 9-C, the manner in which a transporter shall get himself registered under sub-section (2) of Section 9-C, the manner and period in which rebate shall be claimed by or be allowed to a registered dealer or an enrolled builder under sub-section (3) of Section 9-C, and the form of certificate to be issued, the manner in which it is to be obtained and the manner in which any amount deducted shall be adjusted under sub-section (4) of Section 9-C;

    (ed) the manner in which recognition certificate shall be obtained under sub-section (5), and the manner and the form in which declaration shall be issued under sub-section (6) of Section 10-A;

    (f) the rate for the purpose of determination of the lump sum to be paid, the manner in which the lump sum may be determined and the time within which and manner in which the payment of such lump sum may be made under sub-section (1) of Section 11;

    (fa) the restrictions and conditions subject to which permission may be granted to a registered dealer to pay a lump sum in lieu of tax by way of composition, the rate and the manner of determining such sum under Section 11-A;

    (g) the manner and period in which input tax rebate shall be claimed by or be allowed to a registered dealer or a person other than a registered dealer under Section 14;

    (h)(i) the manner in which a dealer shall get himself registered under sub-section (1) and the period within which a dealer shall get himself registered under clause (a) of sub-section (2) of Section 17, the form and manner in which the application for grant of a registration certificate shall be made under sub-section (3) of Section 17;

    (ii) the form of a registration certificate under sub-section (4) of Section 17 and the manner of granting a registration certificate and verification of the particulars given in the application for grant of a registration certificate under the said Section;

    (iii) the time within which and the authority to whom information regarding the changes of business shall be furnished under sub-section (8) of Section 17;

    (iv) the amount for which the security may be demanded and the manner of payment of such security under sub-section (12) of Section 17;

    (i)(1) the manner of service of notice and the authority to whom, the period for which, the form in which, the manner in which and the dates by which returns shall be furnished under sub-section (1) of Section 18;

    (2) the manner in which and the time within which revised return shall be furnished under sub-section (2) of Section 18;

(3) Omitted

(4) the form of notice under clause (b) of sub-section (5) of Section 18;

(i-a)(1) the manner in which tax audit is to be undertaken under sub-section (1) of Section 19;

(2) the form of notice under sub-section (6) of Section 19

(j)(i) the conditions and restrictions subject to which assessment may be made for part of a year;

(ii) the form of notice and manner in which tax shall be assessed/re-assessed under sub-sections (4), (5) and (6) of Section 20, and re-assessed under Section 21;

(iii) the restrictions and conditions subject to which and the manner in which option to pay lump sum amount in lieu of penalty under section 21, 52, 55 and 57 or in lieu of tax, interest and penalty under section 55 A shall be exercised;

(k)(i) the fee on payment of which a tax practitioner or a person entitled to appear as a tax practitioner shall get himself enrolled under sub-section (3) of Section 23;

(ii) the form of enrollment certificate under sub-section (4) of Section 23;

(l)(i) the manner in which, the time within which and the intervals at which the tax shall be paid under sub-section (1) of Section 24;

(ii) the manner in which the amount of tax due shall be paid to Government under sub-section (2) of Section 24 and the terms and conditions subject to which permission for payment by book adjustment may be granted under sub-section (4) of Section 24;

(iii) the form of notice to be issued under sub-section (5) of Section 24;

(iv) the restrictions and conditions subject to which further time may be granted by the Commissioner under sub-section (7) of Section 24;

(v) the manner in which and the period within which the Commissioner shall inform the dealer or person and the authority regarding recovery of arrears of tax under sub-section (11) of Section 24;

(vi) Omitted

(vii) the form of notice and the manner in which and time within which the tax payable in advance shall be paid under sub-section (3) of Section 25;

(viii) the manner in which any amount deducted by the purchaser or the person letting out the contract shall be paid and adjusted under sub-section (4) and (5) of Section 26, the form of certificate to be issued under sub-section (3) of Section 26 and the manner in which it is to be obtained and the form and manner in which, the authority to whom and the period within which statement shall be furnished under sub-section (8) of the said Section;

(viii-a) the manner in which a person shall be enrolled under sub-section (2A) of Section 26;

(viii-b) the form of certificate to be issued under sub-section (2) of section 26 A and the manner in which it is to be obtained and the manner in which any amount deducted by the purchaser shall be adjusted under sub-section (3) of Section 26 A;

(ix) the form and manner in which and the authority by whom the certificate shall be issued under Section 27;

(x) the form of notice to be given under sub-section (1) of Section 28;

(m)(i) the form of notice to be given under sub-section (3) of Section 35;

(ii) the form of the notice and the manner of publication of the notice under sub-section (5) of Section 35;

(iii) the form of application in which refund may be claimed under sub-section (6) of Section 35;

(n) the manner in which the refund shall be made under sub-section (1) of Section 37;

(o) the date by which the accounts shall be got audited and the form and manner in which and the time within which report of audit shall be furnished under Section 39;

(p) (i) the particulars which shall be given in the bill, invoice, cash memorandum issued under Section 40;

(ii) the manner in which authentication shall be done under sub-section (1A) of section 40;

(q) the restrictions and conditions subject to which the Commissioner may delegate under Section 41 his powers and duties under this Act;

(r) the prescription of further powers of authorities under clause (v) of sub-section (1) of Section 43;

(s)(i) the manner in which appeal may be filed under Section 46 and sub-sections (3) and (5) of Section 47;

(ii) the procedure to be followed by the Appellate Authority or the Appellate Board in disposing of appeals under sub-section (8) of Section 46;

(iii) the form of notice under sub-section (2) of Section 47;

(iv) the procedure for and other matters including fees incidental to the disposal of appeals, applications for revision or rectification of mistake under Sections 46, 47 or 54 and other miscellaneous applications or petitions for relief under this Act;

(t) the value of the Court fee stamps which an appeal or application for revision shall bear under Section 49;

(u) the form of notice to be issued under sub-section (2) of Section 52;

(v) the form of notice to be given under clause (ii) of the proviso to sub-section (1) of Section 54;

(w)(i) the conditions subject to which the Commissioner may require the production of accounts, register or documents or to furnish any other information under sub-section (3) of Section 55;

(ia) the form of notice under proviso to sub-section (4) of Section 55;

(ii) the form of notice to be served under clause (b) of sub-section (6) of Section 55;

(iii) the manner in which goods shall be disposed off under clause (f) of sub-section (6) of Section 55;

(iv) (a) the manner in which check posts be set up or barriers be erected, the manner in which and the fee on payment of which the declaration shall be obtained, the form and manner in which a declaration and other documents to be delivered or filed, the manner in which goods shall be seized or released, the form of notice to be served, the manner in which penalty shall be deposited, the manner in which the goods seized shall be sold, the period for which the declaration and other documents shall be preserved by the consignee under Section 57;

(b) the restrictions subject to which any vehicle may be intercepted under Section 57;

(c)(i) the form and manner in which transit pass shall be obtained under Section 58;

(ii) the form and the manner in which, the date by which and authority to whom the particulars of goods transported shall be furnished under Section 61;

(d) the authority to whom, the time within which and the form in which information shall be furnished under Section 62;

(e) the manner and time within which a person shall get himself enrolled, and the form and manner in which, the period for which, the date by which and the authority to which the statement shall be furnished, under sub-section (1A) of Section 62;

(x) the conditions subject to which the Commissioner may authorise the persons appointed under Section 3 to assist him to investigate under sub-section (4) of Section 64 all offences under this Act;

(y) the form and the manner in which, the authority by whom, the time within which and the period for which tax clearance certificate shall be issued under Section 65;

(z) the form and manner in which application shall be made to the authority and the procedure according to which the authority shall pass an order under Section 70;

(a-1)(i) the manner and period in which input tax rebate shall be claimed or be allowed under Section 73;

(ii) the form and manner in which and the period within which the particulars of the stock of goods shall be furnished under sub-section (1) of Section 73;

(b-1)(i) how and within what time applications, information and notice shall be made, furnished or served under this Act;

(ii) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; and

(iii) general regulation of the procedure to be followed and the form to be adopted in the proceedings under this Act.

(3) The power to make rules under this Section shall include the power to give retrospective effect from a date not earlier than the date of commencement of this Act to the rules or any one of them.

(4) In making any rule the State Government may direct that

    (a) a breach thereof shall be punishable with fine not exceeding five hundred rupees, and if the offence is a continuing one, with a fine not exceeding twenty five rupees for every day the offence continues; and

    (b) in respect of contravention of any rule, the Commissioner may impose a penalty not exceeding five hundred rupees.

Provided that no such penalty shall be imposed without giving the person concerned a reasonable opportunity of being heard.

(5) All rules made under this Section shall, as soon as may be after they are made, be laid on the table of Legislative Assembly.