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