Vat Actupdated - RS Goyal & Associates

More documents

Recommendations

Info

6 Section Page 61 Regulation of delivery and carrying goods away from Railway 61 premises 62 Control on clearing, forwarding or booking agent and any 61 person transporting goods and furnishing of information by such agent or person 2 63 Power to call for information from Banking , non-banking 62 financial Companies or insurance companies 2 Chapter XII- Offences and Penalties 64 Offences and Penalties 62 Chapter XIII- Miscellaneous 65 Production of Tax Clearance Certificate 63 66 Bar to Certain Proceedings 63 67 Bar of prosecution in certain cases 64 68 Protection of persons acting in good faith and limitation of suit 64 and prosecution 69 Disclosure of information by public servant 64 70 Determination of disputed questions 65 Chapter XIV -Power to make rules, Repeal and Saving, transitory provisions and power to remove difficulties 4 70A 4 Power of State Government to amend Schedule I and II 65 71 Power to make rules 66 72 Repeal and savings. 69 73 Transitory provisions. 70 74 Power to remove difficulties. 71 Schedule I 71 Schedule I I 77 Schedule III - 2 Omitted 2
7 MADHYA PRADESH ACT No 20 of 2002. THE MADHYA PRADESH VAT ACT, 2002 An Act to levy tax on sale and purchase of goods in the State of Madhya Pradesh. Be it enacted by the Madhya Pradesh Legislature in the Fifty third year of the Republic of India as follows: - CHAPTER - I PRELIMINARY 1. Short Title, Extent and Commencement – (1) This Act may be called The Madhya Pradesh <strong>Vat</strong> Act, 2002. (2) It extends to the whole of Madhya Pradesh . (3) It shall come into force on such date as the State Government may, by notification, appoint. 2. Definitions -In this Act, unless there is anything repugnant in the subject or context, - (a) "Appellate Board" means the Appellate Board constituted under section 4; 2 (b) "Appellate Authority " means an Authority appointed under section 3 A. 2 (c)``Assistant Commissioner’’ means an Assistant Commissioner of Commercial Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Commercial Tax; (d) “Business “ includes, - (i) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say – (a) (b) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and goods which are obtained as waste products or byproducts in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form or power;
Page 1 and 2: 1 THE MADHYA PRADESH VAT ACT, 2002
Page 3 and 4: 3 13. 14. 15. 16. 17. 18. 19. 20. 2
Page 5: 5 Section Page 6 6 27 Saving for pe
Page 9 and 10: 9 (j) The expression “declared go
Page 11 and 12: 11 (ii) in the case of unascertaine
Page 13 and 14: 13 (b) Additional Commissioner of C
Page 15 and 16: 15 (3) On an application under sub-
Page 17 and 18: 17 (3) Where any dealer or person w
Page 19 and 20: 19 (2) No tax under this section sh
Page 21 and 22: 21 in the form in which it was prod
Page 23 and 24: 23 input tax rebate of the amount o
Page 25 and 26: 25 20 No tax under section 9 or sec
Page 27 and 28: 27 --1.4.2006 to 24.12 .2007] (5) T
Page 29 and 30: 29 (b) The Commissioner may, by ord
Page 31 and 32: 31 tax or interest payable or claim
Page 33 and 34: 33 2 (iii) in respect of a dealer,
Page 35 and 36: 35 case may be the tax payable by s
Page 37 and 38: 37 registered dealer is the Central
Page 39 and 40: 39 (v) an Assistant Commissioner of
Page 41 and 42: 41 (8) No penal action against the
Page 43 and 44: 43 (5) Where any payment under sub-
Page 45 and 46: 45 (4) Any person discharging any l
Page 47 and 48: 47 possession by way of sale, mortg
Page 49 and 50: 49 36 : Sales not liable to tax (1)
Page 51 and 52: 51 an opportunity of being heard, d
Page 53 and 54: 53 specified in clause (c) to (f) o
Page 55 and 56: 55 (2) The Commissioner may on his
Page 57 and 58:
57 Commissioner of the order appeal
Page 59 and 60:
59 examination of the documents, th
Page 61 and 62:
61 (7) Where the Commissioner, appr
Page 63 and 64:
63 2 57 : Establishment of check-po
Page 65 and 66:
65 such vehicle or carrier. (10) No
Page 67 and 68:
67 (1) Any dealer who seeks to impo
Page 69 and 70:
69 Explanation - For the purpose of
Page 71 and 72:
71 and affairs of any public servan
Page 73 and 74:
73 10 (iii) the restrictions and co
Page 75 and 76:
75 (a) a breach thereof shall be pu
Page 77 and 78:
77 and within such period as may be
Page 79 and 80:
79 (1) (2) (3) 6. Charakha, Amber C
Page 81 and 82:
81 (1) (2) (3) 21. Goods on which d
Page 83 and 84:
83 (1) (2) (3) 15. 76. Goods specif
Page 85 and 86:
85 (1) (2) (3) 20 14A Bidi 5 (from
Page 87 and 88:
87 (1) (2) (3) (1) if amount of tax
Page 89 and 90:
89 (1) (2) (3) (vi) Controller -SCS
Page 91 and 92:
91 (1) (2) (3) *55. 6 Industrial in
Page 93 and 94:
93 (1) (2) (3) 62. Dyes 63. Electro
Page 95 and 96:
95 (1) (2) (3) 125. Normal Paraffin
Page 97 and 98:
97 (1) (2) (3) 187. Tanning extract
Page 99 and 100:
99 (1) (2) (3) 5 (from 01- 3 /4Read
Page 101 and 102:
101 (1) (2) (3) 97. Wooden crates 4
Page 103 and 104:
103 (1) (2) (3) 3. 5 Aviation turbi
Page 105 and 106:
105 (2) Acetals and hemiacetals. (3
Page 107 and 108:
107 (88) Ion-exchangers based on po
Page 109:
109 (182) Zinc ores and concentrate
show all

Vat Actupdated - RS Goyal & Associates

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?