Vat Actupdated - RS Goyal & Associates

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(v) an Assistant Commissioner of Commercial Tax shall have and exercise all the powers
and perform all the duties of the 20 Sub Divisional Officer under the said code;
(vi) a Commercial Tax Officer and Assistant Commercial Tax Officer shall have and
exercise all the powers and perform all the duties of the Tahsildar under the said
code.
(c) Every notice issued or order passed in exercise of the powers conferred by clause
(b), shall for the purpose of Sections 46, 47, 53, 54 and 66 of this Act be deemed to be a
notice issued or an order passed under this Act.
(d) Notwithstanding anything contained in the Madhya Pradesh Land Revenue Code,
1959 (No. 20 of 1959), where 25 percent of the sale value is deposited by the purchaser for
the purchase of property sold in auction in consequence of the recovery proceedings, the
purchaser may apply to the Commissioner in writing to permit him to pay the balance
amount in installments. The Commissioner may allow him to pay such amount in
installments with interest thereon on such conditions as he may deem fit to impose.
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(e) Save as provided in sub-clauses (i) to (v) of clause (b), no order passed or
proceeding initiated in exercise of the powers conferred by sub-clause (vi) of clause
(b) shall be called into question in any Revenue Court and save as provided in subclauses
(i) to (v) of clause (b), no appeal or application for review or revision shall lie
against any such order or proceeding before any Revenue Officer. 20
(12) Where in pursuance of sub-section (11) any proceedings for the recovery as an arrears
of land revenue of any tax, penalty, interest or part thereof or any other amount remaining
unpaid, have been commenced and the amount of tax, penalty, interest, or any other amount
is subsequently modified, enhanced or reduced in consequence of any assessment made or
order passed in appeal under section 46 or revision under Section 47 or rectification of
mistake under Section 54, the Commissioner shall, in such manner and within such period
as may be prescribed, inform accordingly the dealer or person and the authority by whom or
under whose order the recovery is to be made and thereupon such proceedings may be
continued as if the amount of tax, penalty, interest or any other amount as modified,
enhanced or reduced, had been substituted for the tax, penalty, interest or any other
amount which was to be recovered under sub-section (11).
10 (13) If any amount of tax, interest, penalty, or any other amount due under this Act
or the Acts repealed by section 52 of Act No.2 of 1959 or the Act repealed by
section 81 of Act No. 5 of 1995 or the Act repealed by this Act or the Central Sales
Tax Act, 1956 ( No.74 of 1956) is determined to be irrecoverable and pertains to a
period prior to five years preceding the year in which the amount is to be write off,
they may be write off in accordance with the procedure prescribed by the state
Government for this purpose, and after such write off the amount shall be deemed to
have been recovered and shall no longer remain outstanding against such dealer or
person. 10
24-A. Commercial tax Settlement Authority.
(1) The State Government may constitute an Authority to be called the Commercial tax
Settlement Authority for the settlement of cases under Madhya Pradesh General Sales Tax
Act, 1958 (No.2 of 1959), Madhya Pradesh Commercial Tax Act, 1994 (No.5 of 1995),
Madhya Pradesh Vat Act, 2002 (No.20 of 2002), Central Sales Tax Act, 1956 (No. 74 of
1956) and Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(No.52 of 1976).
(2) The Settlement Authority shall consist of a Chairman and other members as the State
Government thinks fit and shall function within the Commercial Tax Department.