Vat Actupdated - RS Goyal & Associates

69
Explanation - For the purpose of liability to punishment under this sub-section the expression
dealer or person shall mean,-
(a) the partners in relation to a partnership concern;
(b) the president and secretary of the managing body in relation to co-operative society;
(c) the proprietor in relation to a proprietorship concern;
(d) the karta or manager in relation to Hindu Undivided Family; and
(e) the Secretary, manager and directors in relation to a company incorporated under the
Companies Act, 1956 (No. 1 of 1956);
(2) No court shall take cognizance of any offence punishable under this Act or any rules
made thereunder except with the previous sanction of the Commissioner and no Court
inferior to that of a magistrate of the first class shall try any such offence.
(3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of
1974), all offences punishable under this Act shall be cognisable and bailable.
(4) Subject to such conditions as may be prescribed, the Commissioner may authorise any
person appointed under Section 3 to assist him to investigate all offences punishable under
this Act.
(5) Every person authorised under sub-section (4) shall, in the conduct of such
investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (No. 2
of 1974) upon an officer-in-charge of a police station for the investigation of a cognisable
offence.
CHAPTER - XIII Miscellaneous
65 : Production of tax clearance certificate
Any department or office of the Central Government or other State Governments or any
public sector undertaking of such Governments situated in Madhya Pradesh or the State
Government or any local authority or any public undertaking shall, before entering into a
contract with any dealer for the sale or supply of any goods by him exceeding rupees three
lacs in value require such dealer to produce a tax clearance certificate in such form, to be
issued by such authority, in such manner, for such period and within such time as may be
prescribed.
66: Bar to certain proceedings
Save as provided in Section 53, no order passed or proceeding initiated under this Act or the
rules made thereunder be called into question in any Civil Court and save as provided in
Sections 46 and 47 no appeal or application for revision shall lie against any such
assessment or order.
67 : Bar of prosecution in certain cases
No prosecution for contravention of any provision of this Act or of the rules made thereunder
shall be instituted in respect of the same facts on which a penalty has been imposed under
this Act or the said rules, as the case may be, if the penalty has been paid within a period of
six months from the date of service of the order imposing the penalty.
68 : Protection of persons acting in good faith and limitation of suit and prosecution
(1) No suit, prosecution or other proceedings shall lie against any officer or servant of the
State Government for any act done or purporting to be done under this Act or the rules made
thereunder without the previous sanction of the State Government.
(2) No officer or servant of the State Government shall be liable in respect of any such act,
in any civil or criminal proceeding if the act was done in good faith in the course of the
execution of duties imposed on him or the discharge of functions entrusted to him by or
under this Act.
(3) No suit shall be instituted against the State Government and no prosecution or suit shall
be instituted against any servant of the State Government in respect of anything done or