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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. F A 3-40-2018-1-V-( 102).- Dated 29th December, 2018

Whereas, the state Goverment 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), Madhya Pradesh Vilasita, Manoranjan, Amod Avam Vigyapan Kar Adhiniyam, 2011 (No. 11 of 2011) and the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the end of the calendar year 2018 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 30th June, 2019.

Now therefore, in exercise of the powers onferred 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 30th June, 2019, for completion of very such assessment and reassessment proceedings in respect of every dealer, under the said Acts, which is not completed by the 31st December, 2018

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

ARUN PARMAR,

Dy. Secy.