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