Vat Actupdated - RS Goyal & Associates

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and affairs of any public servant or by a court in connection with any prosecution of the
public servant arising out of any such investigation.
70. Determination of disputed questions
(1) The Commissioner,-
(i) either on his own motion on any question in respect of the rate of tax on any
goods may, at any time, or
(ii)
if any question is raised by a dealer in respect of the rate of tax on any
goods shall, within six months from the date of receipt of the application made
by the dealer for this purpose in the prescribed manner and on payment of
such fee as may be prescribed,
make an order determining the rate of tax on such goods in accordance with such
procedure as may be prescribed.
(2) The Commissioner, if the circumstances so warrant, shall have the power to
review any order passed under this section and pass such order as he deems
necessary:
Provided that,-
(i) no review of an earlier order passed on application of a dealer shall be
made unless a reasonable opportunity of being heard is given to the dealer
who is likely to be adversely affected by the review, and
(ii) the Commissioner shall not reduce the rate of tax in review.
(3) Any order passed by the Commissioner under sub-section (1) and (2) shall have
a prospective effect and shall be binding on the authorities referred to in Section 3 in
all proceedings under this Act except appeals.
CHAPTER XIV - Power to make Rules, Repeal and Saving, Transitory provisions and
Power to remove difficulties
4 70 A. Power of State Government to amend Schedule I and II.
(1) The State Government may, by notification, amend Schedule I and Schedule II and
thereupon the said Schedules shall stand amended accordingly :
Provided that no notification by which the rate of tax is enhanced, shall be issued
without giving in the Gazette such previous notice as the State Government may consider
reasonable of its intention to issue such notification.
(2) Every notification issued under this section shall, as soon as may be after it is
issued, be laid on the table of the Legislative Assembly and the provisions of section 24-A of
the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958) shall apply thereto as they
apply to a rule. 4
71 : Power to make rules
(1) The State Government may, after previous publication and by notification in the official
Gazette, make rules or any amendments thereto for carrying out the purposes of this
Act.
Provided that if the State Government considers it necessary to bring the rules or
any amendments thereto into force at once, it may make such rules or amendments thereto,
without previous publication in the official gazette.
(2) In particular and without prejudice to the generality of the foregoing power, the State
Government may make rules prescribing -