MADHYA
PRADESH VAT RULES, 2006
1 : Short
title and commencement
(1) These
rules may be called the Madhya Pradesh Vat Rules, 2006.
(2) They shall come into force on and from
(1) In these
rules, unless the context otherwise requires -
(a) ‘Act’
means the Madhya Pradesh Vat Act, 2002; (No. 20 of 2002)
(b) 'Appropriate Commercial Tax
Officer’ in relation to a dealer means the
Commercial Tax Officer of the circle in which the dealer’s place of
business is situated or if a dealer has more than one place of business in the
State, the Commercial Tax Officer of the circle in which his principal place of
business is situated;
(c) ‘Assessing Authority’ means an officer appointed under section 3 to whom
the Commissioner has delegated all or any of the powers of assessment,
imposition of penalty and levy of
interest under the Act;
(d) ‘Circle’ means the area comprised within
the local limits of the jurisdiction of a Commercial Tax Officer specified in
an order issued under sub-section (4) of section 3;
(e) ‘Form’ means a form appended to these
rules;
(f) ‘Government
Treasury’ in relation to a dealer -
(i) having one place
of business, means the treasury or any sub-treasury within the district in
which his place of business is situated; and
(ii) having more than one place of business, means the treasury or any sub- treasury within the district in which his principal place of business is situated;
(g) ‘Inspector’ means an inspector of
Commercial Tax appointed under Section 3
(h) 'Inspecting Officer' means any officer specified in
clause (c) to (g) of sub-section (1) of section 3 to whom the Commissioner has
delegated his powers under section 55 ;
(i) ‘Registering Authority’ means the appropriate Commercial Tax Officer
or any officer appointed under section 3 to whom the Commissioner has delegated
his powers for the purposes of section
17;
(j) ‘Repealed Act’ means the
Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) repealed by section 81 of Act No. 5 of 1995 and the
Madhya Pradesh Vanijyik Kar
Adhiniyam, 1994 (No.5 of 1995) repealed by the Act ;
(k) ‘Revisional Authority’ means the commissioner or any
other officer appointed under section 3 to whom the commissioner has delegated
the powers of revision under section 47 ;
(l) ‘Section’ means a
section of the Act;
(m) 'Warehouse’ means any enclosure, building or vessel, in
which a dealer keeps his stock of goods.
(2) All other words and expressions used herein but not defined and
defined in the Act shall have the meaning assigned to them in the Act.
(1) Officers specified in clause (g) of
sub-section (1) of section 3 shall be appointed by the Commissioner.
(2) An Inspector
of an area shall be subordinate to the Assistant Commercial Tax Officer, and the Commercial Tax Officer exercising
jurisdiction therein. An Assistant Commercial Tax Officer posted to assist a
Commercial Tax Officer of an area shall be sub-ordinate to such Commercial Tax
Officer. The Commercial Tax Officer and the Assistant Commercial Tax Officer
shall in all matters arising within the area within which he exercises
jurisdiction, be sub-ordinate to the Assistant Commissioner exercising
jurisdiction over such area.
(3) All
Inspectors, Assistant Commercial Tax Officers, Commercial Tax Officers and
Assistant Commissioners shall, in all matters arising within the area within
which they exercise jurisdiction, be sub-ordinate to the Appellate Authority
and Deputy Commissioner exercising jurisdiction over such area.
(4) The
authorities specified in clauses (c) to (g) of sub-section (1) of section 3
shall be subordinate to the Additional Commissioner and the Appellate Authority
(other than Deputy Commissioner) and the Additional Commissioner and the
Appellate Authority shall be sub-ordinate to the Commissioner.
(5) The
authorities specified in clause (c) to (g) of sub-section (1) of Section 3,
shall, in exercise of the powers and in the discharge of their duties and
functions under the provisions of the Act or any rules made thereunder,
follow such direction, as the Commissioner may issue from time to time.
4. Constitution of the Appellate Board and its
functions
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(1) |
The Appellate Board shall
consist of a chairman and such number of members as may be appointed by the
State Government. |
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(2) |
(a) The chairman of
the Appellate Board shall be a serving or retired member of the Indian
Administrative Service of the Madhya Pradesh Cadre, who has held the post of
Principal Secretary or equivalent in the Government of Madhya Pradesh for at
least three years. (b) At least one
member of the Appellate Board shall be an advocate within the meaning of the
Advocates Act, 1961 (No.25 of 1961) or a Chartered Accountant within the
meaning of the Chartered Accountants Act, 1949 (No.38 of 1949), who has
experience of at least ten years of practice in Sales Tax, Commercial Tax or
Income Tax. (c) At least one
member of the Appellate Board shall be a serving or retired Officer of the rank
of Additional Commissioner of Commercial Tax Department. |
|
(3) |
The salaries,
allowances and other conditions of service of the Chairman and members of the
Appellate Board shall be such, as the State Government may, by order, specify. |
|
(4) |
A member of the
Appellate Board may at any time tender his resignation from the post and such
resignation shall take effect from the date of its acceptance by the State
Government. |
|
(5) |
The State Government
may terminate before the expiry of the tenure, the appointment of the
Chairman or a member of the Appellate Board, if the Chairman or the member: (a) is adjudged as an
insolvent; or (b) is engaged during
his term of office in any paid employment outside the duties of his office;
or (c) is in the opinion
of the State Government, unfit to continue in office by reason of infirmity
of mind or body; or (d) is convicted of
an offence involving moral turpitude; or (e) has acquired such
financial or other interest as is likely to affect prejudicially his
functions; or (f) has so abused his position as to render his continuance in
office prejudicial to public interest. |
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(6) |
The Headquarters of
the Appellate Board shall be at |
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(7) |
(a) The functions of
the Appellate Board under the Act and the rules made thereunder
may be discharged by any of the members sitting in single Bench, or in a
bench of two members or the Full Bench, as may be constituted by the
Chairman. (b) The Chairman
shall be competent to transfer a pending case/proceeding from one Bench to
another. (c) An appeal against
the order of the Commissioner shall be heard and decided either by the
Chairman or by a bench presided over by the Chairman. |
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(8) |
In the event of
difference of opinion between the two members of a bench, the appeal shall be
heard and decided by Full Bench constituted. In case any member of the
Appellate Board, in deciding any case pending before him, has a difference of
opinion about any earlier judgment passed by a single member or by a bench,
then the case shall be referred to Full Bench. |
|
(9) |
(a) The State
Government shall determine the nature and category of the officers and
employees required to assist the Appellate Board in the discharge of its
functions and provide the Appellate Board such officers and other employees,
as it may think fit. (b) The officers and
other employees of the Appellate Board shall discharge their functions under
the general superintendence of the Chairman. (c) The salaries,
allowances and conditions of service of the officers and other employees of
the Appellate Board shall be such, as the State Government may, by order,
specify. |
(a) For the purpose of sub-section (1) of
section 5, the limit shall be rupees five lacs.
(b) For the purpose of clause (b) of
sub-section (2) of section 10 the limit shall be rupees five lacs.
6. Initiation of proceedings for determination of liability
(1) The
proceeding for determination of liability of a dealer under sub-section (1) of
section 6 shall be initiated by issue of a notice in form 1.
(2) The order determining the liability of a
dealer under sub-section (1) of section 6 shall be in form 2. A copy of such order shall be served on the dealer within thirty days from the date
of passing that order.
7.
Manner of proving payment of
tax by the contractor
A claim made by a contractor under
clause (b) of sub-section (1) of section 7 shall be supported by a declaration
in form 3 to be issued by the sub-contractor and shall be admitted in proof of
such claim.
(1) A registered dealer whose turnover in a year
does not ordinarily exceed
rupees forty lacs may opt to pay a
lump-sum under sub section (1) of Section 11.
(2) A registered
dealer opting to pay a lump-sum in lieu of tax by way of composition shall give
his option in form 4 to the appropriate Commercial Tax Officer within one month
of the commencement of year.
(3) The lump-sum shall be payable on the goods
specified in Schedule II -other than the goods specified in part III of the
said schedule appended to the Act.
The lump-sum payable by a registered dealer shall be as under:-
(i) one percent of
the turnover of sales of goods purchased; and
(ii)
four percent of the turnover of sales of goods manufactured.
(4) Such lump-sum shall be paid for every quarter
of the year for which the option has been given and a quarterly return in form 5 along
with a copy of challan as proof of such payment shall
be furnished to the appropriate
Commercial Tax Officer within thirty days of the expiry of the quarter.
(5) A registered dealer opting to pay lump-sum
under section 11 and required to issue a bill, cash memorandum or invoice under
sub-section (1) of section 40, shall, for sale of goods to another registered
dealer, issue a bill, cash memorandum or invoice specifically stating that the
dealer has opted for composition of tax under section 11. The statement shall be recorded by affixing a rubber
stamp which read as follows : -"Goods sold by a
dealer opting for composition of tax under section 11.
(6) Where an option given by a registered dealer
under sub-section (1) of section 11 stands revoked under the provisions of
sub-section (2) of the said section, such dealer shall furnish returns for the
period from the commencement of the year to the date of revocation of such
option within one month from the date of revocation and subsequent returns, in
accordance with the provisions of section 18. The lump-sum payment, if any,
shall be adjusted towards the tax payable according to such returns and all
other provisions of the Act shall, mutatis mutandis ,
apply to such dealer.
(1) Any claim in respect of input tax rebate
that may be made by a registered dealer under sub-section (1) of section 14,
shall be qualified by a bill, invoice or cash memorandum issued by the selling
registered dealer indicating therein separately the amount of tax under section
9 collected by him. Any such claim in respect of the input tax rebate shall be
made by such registered dealer in his return in Form 10. No such claim shall be
made or be allowed if the said bill, invoice or cash memorandum does not
indicate separately the amount of tax under section 9 collected by the selling
registered dealer.
(2) A person other than a dealer, who is
eligible to claim input tax rebate under sub-section (2) of section 14, shall
make an application in form 5 A along with the copy of the bill, invoice or
cash memorandum issued by the selling registered dealer, to Commercial Tax
Officer of any circle within sixty days from the date of purchase and the
Commercial Tax Officer shall, after making such verification as he deems fit,
allow input tax rebate to the person.
10: Period for making an application for
grant of registration certificate under section 17
(1) A dealer required
to get himself registered under sub-section (1) of section 17 shall apply for
grant of a registration certificate in the manner laid down in rule 11.
(2) A dealer
required to get himself registered under clause (a) or
clause (b) of sub-section (2) of section 17 shall apply for grant of
registration certificate in the manner laid down in rule 11, within thirty days
of the date specified in the said clause.
11: Application for grant of
registration certificate
(1) An
application for grant of a registration certificate under section 17 shall be
made in form 6 in duplicate to
the Registering Authority and shall be -
(i) signed by the proprietor of the business or
in case of a partnership by a partner or
director of the firm or in case of a Hindu undivided family business by the
manager or karta of the Hindu undivided family or in
case of a company incorporated or deemed to be incorporated under the Companies
Act, 1956 (1 of 1956), or any other law for the time being in force by the
principal officer managing the business or in case of a society, club or
association by the president or secretary responsible for the management of
such society, club or association or in case of the Central or a State
Government or any of their departments, by the officer-in-charge of the
business of selling or supplying or distributing goods and in case of a dealer
who resides outside the State but who has place of business in the State, by
his manager or agent;
(ii)
verified
in the manner provided in the said form;
(iii) accompanied
by passport size photograph(s) of the proprietor or each of the adult
partners of the firm, or of each adult co-parcener of
the Hindu undivided family, as the case may be, duly attested by a lawyer or a
Tax Practitioner or a Gazetted Officer ; and
(iv) accompanied by
self certified copies of the documents required to be furnished along-with the
application.
(2) The
Commissioner may, on an application made by a dealer having more than one place
of business in the State and on being satisfied about the genuineness of the
grounds put forth in the application, grant him permission in writing to apply
to the Registering Authority for grant of registration certificate separately
for each place of business :
Provided
that for the purpose of determining the liability of such dealer for payment of
tax under the Act, his turnover in respect of all the places of business in the
State shall be taken into consideration.
12 : Grant of
Registration Certificate
(1) On the day,
the application for grant of a registration certificate is received, the Registering Authority shall grant to the applicant a registration
certificate in form 7.
(2) After the issue of the registration certificate, the
Registering Authority or an official not below the rank of Commercial Tax
Inspector authorised by him, shall, with a view to
verify the correctness of the particulars given in the application, visit the
place of business and ask for the applicant's accounts and require him to
produce evidence and documents in support of the particulars given in the
application. On verification of the accounts and the documents furnished to
him, if the Registering Authority is satisfied that the particulars given in
the application are incorrect or the applicant has misrepresented the facts, he
shall proceed to cancel the registration certificate in accordance with the
provisions of clause (c) or clause (e) of sub-section (4) of section 17. Such
cancellation shall take effect from the date of issue of the registration
certificate.
(3) The requirement to furnish the evidence and
documents under sub-rule (2) shall be limited to the particulars given in the
application in form 6 for
grant of a registration certificate.
13 : Grant of duplicate copy of registration
certificate
If a registration certificate granted
under these rules is lost, destroyed, defaced or becomes unintelligible, the
Registering Authority shall on application and on payment of a fee of rupees
fifty per copy, grant a duplicate registration certificate. Such certificate
shall be stamped “Duplicate” in red ink.
14 : Supply of certified copies of
registration certificate and its exhibition :-
(1) The Registering Authority shall issue to the
dealer a certified copy of the registration certificate and where the dealer
has more than one place of business in the state,
he shall issue to the dealer two certified copies of the registration
certificate for every additional place of business enumerated therein.
(2) Every
registered dealer shall conspicuously display at each place of his business the
registration certificate or the certified copy thereof.
15: Information
under sub-section (8) of section 17
(1) Every dealer
or if he dies, his legal representative, who is required to furnish information
under sub-section (8) of section 17, shall, within thirty days of the
occurrence of any event specified therein furnish the information relating to
such event in writing together with his registration certificate, if any, to
the Registering Authority for cancellation, amendment or replacement thereof,
as the case may be.
(2) If a dealer
enters into partnership in regard to his business, he shall report the fact to
the Registering Authority within thirty days of entering into such partnership.
(3) If a partnership is dissolved, every person
who was a partner shall send a report of the dissolution to the Registering
Authority within thirty days of such dissolution.
16. Amendment of
registration certificate , -
(1) Where any registered dealer on the occurrence
of any event referred to in sub-section (8) of section 17 or in pursuance of
any other provision of the Act makes an application for amendment of his
registration certificate, the Registering Authority, if it is satisfied after
making such enquiry as it may think necessary, that the information furnished
by the applicant is correct, shall amend the registration certificate of the
applicant within the period specified in clause (a) of sub-section (9) of
section 17.
(2) If on enquiry made in respect of the
application made by a registered dealer, the Registering Authority is not
satisfied about the correctness of the information given in the application, it
shall, for reasons to be recorded in writing, reject the application of the
applicant within the period specified in clause (a) of sub-section (9) of
section 17. An intimation regarding the rejection of the application for
amendment, stating reasons therefor, shall be sent to
the applicant within seven days of the date of the order rejecting the
application.
17 : Information on the death of a dealer
When any dealer dies, his legal
representative shall, within thirty days of his death, inform the Registering
Authority about it in writing.
18 : Cancellation of registration
certificate under sub-section (10) of section 17
(1) When a registration certificate issued to a
dealer becomes liable for cancellation under clauses (a), (b) or (c) of
sub-section (10) of section 17 the Registering Authority shall after making
such enquiry as it thinks necessary, cancel the registration certificate of the
dealer.
(2) A dealer may
apply to the Registering Authority in form 8 for the cancellation of his
registration certificate on any of the grounds mentioned in clauses (a), (b) or
(c) of sub-section (10) of section 17. If the application is on the ground
mentioned in clause (a) of sub-section (8) of section 17 he shall also tender
along with the application the registration certificate together with certified
copies thereof and blank statutory forms issued by the commercial tax
department, if any. On the receipt of such application, the Registering
Authority shall, if it is satisfied after making such enquiries, as it deems
necessary, that the application is correct, cancel the registration
certificate.
(3) If in the
opinion of the Registering Authority there are reasons for cancellation of the
registration certificate of a dealer under clause (c) or clause (d) or clause
(e) of sub-section (10) of section 17, it shall, after giving the dealer a
reasonable opportunity of being heard, pass such order, as it deems fit :
Provided that if a dealer has not submitted his
returns for two consecutive quarters, it shall be considered as sufficient
reason for initiating the process for cancellation of registration under clause
(d) of sub-section (10) of section 17.
(4) The
cancellation of the registration certificate under sub-rule (2) or sub-rule (3)
shall take effect from –
(i) the date of discontinuance or transfer of business, if the case falls
in clause (a) of sub-section (10) of section
17; and
(ii) the date of
communication of order to the dealer if the case, other than those covered in
sub-rule (2) of rule
12, falls in clause (b), clause (c), clause (d) or clause (e) of sub-section
(10) of section 17 .
(5) Where an
application in form 8 has been made by the dealer under sub-rule (2) for the
cancellation of his registration
certificate on the ground mentioned in clause (b) or clause (c) of sub-section
(10) of section 17 and no orders are
passed and communicated to the dealer within a period of six months from the
date of receipt of such application,
it shall be deemed that his registration certificate is cancelled with effect
from the date immediately following
the date of expiry of a period of six months from the date of receipt of such application.
(6) The list of registration certificates
cancelled during a year shall be exhibited on the notice board of the office of the Registering
Authority and be given wide publicity, in such manner, as the Commissioner may,
by general
order, direct.
19 : Submission of registration certificate for cancellation
(1) A dealer whose registration certificate is cancelled by an order
of the Registering Authority under sub-rule (3) of rule 18 shall within seven
days from the date of communication to him of such order, submit his registration
certificate together with certified copies thereof and
the blank statutory forms issued by the Commercial Tax Department, if any, to
the Registering Authority.
(2) If any such dealer dies before submitting
his registration certificate along with the certified copies thereof and blank statutory forms, if any, under
sub-rule (1), his legal representative shall submit the said certificate along with the certified copies thereof and
blank statutory forms, if any, to the Registering Authority within the period mentioned in sub-rule (1).
20 :
Furnishing of security under clause (a) of sub-section (12) of section 17
(1) The
amount of security that may be demanded from a dealer under clause (a) of
sub-section (12) of section 17
shall be –
(i) the highest amount of tax payable by such dealer in any
quarter of the previous year subject to maximum of rupees one lac ;
(ii) where there is no previous year, rupees ten thousand.
(2) Security shall be
in the form of FDR or security bonds.
(3) The security
obtained from dealer under sub rule (1) shall be held for a period of 2 years.
(4) If the dealer
complies with the requirement of the Act during the said period, security shall
be released.
(1) Any dealer, other than
a registered dealer, required to do so by the commissioner by issue of a notice
in form 9 shall furnish to the
appropriate Commercial Tax Officer within thirty days from the date of service
of such notice a return or returns in
form 10.
(2) Subject to the provisions of sub-rules (3),
(4) and (5) every registered dealer other than a registered dealer who
opts for composition of tax under section 11 and every dealer whose
registration certificate has been cancelled
under clause (d) or clause (e) of
sub-section (10) of section 17 of the Act on or after the date of commencement of the Act shall furnish to the
appropriate Commercial Tax Officer for each quarter of a year a quarterly return in form 10 within thirty
days from the date of expiry of the quarter to which the return relates. In the returns furnished, the
dealer shall mention correctly the TIN of self and the dealers from whom the goods have been purchased. Every such
return shall be accompanied by a Challan in form 26
or e-Challan in
form 26 A in proof of the full payment of tax payable
according to such return.
(3) A registered dealer having more than one place
of business in the state shall furnish a consolidated quarterly return in form 10 for all the places of
business and also returns in the same form separately for each of such places
of business in
the state within
the period specified in sub-rule (2).
Each consolidated return shall be accompanied by a Challan
in form 26 or e-Challan in form 26 A in proof of the
payment of tax payable according to such consolidated quarterly return.
(4) If a dealer
becomes liable to pay tax during any quarter of a year, other than the last
quarter of that year, the return in
form 10 for the subsequent month or
quarter shall include the broken period relating to the preceding month or quarter, as the case may be.
(5)
Where the commissioner permits under the provisions of rule 25 a registered
dealer specified in sub-rule (2) to file a return for a different period he
shall furnish such return in form 10 by such date as the commissioner may
direct.
(6) Where any business is in the charge of a
guardian, trustee or agent of a minor or other incapacitated person, or is
carried on, as a guardian, trustee or agent on behalf and for the benefit of
such minor or other incapacitated person, such guardian, trustee or agent
shall, in respect of the turnover of the said business furnish the returns in
accordance with the provisions of sub-rule (1) or sub-rule(2)
or sub-rule (3), as the case may be.
(7)
Notwithstanding anything contained in
the provisions of sub-rule (3), if on the application of any registered dealer
having more than one place of business in the state, the commissioner is
satisfied that submission of separate returns under the said sub-rule is not
necessary, he may, by an order in writing exempt such dealer from submitting
such returns with effect from such date as may be specified in the order.
(8) For the purpose of clause (a) and clause (b)
of sub-section (4) of section 18 , the rate shall be
1.5 percent per month.
(9)
The returns required to be furnished,
may be furnished by a dealer through internet or any other electronic device,
in accordance with such procedure and accompanied by such processing fee as may
be notified by the State Government.
(1) The Commissioner may, for reasons to be
recorded in writing, fix monthly returns for any dealer or class of dealers.
Every such dealer or class of dealers shall furnish the return in form 10 for
each month within fifteen days of its expiry. Every such return shall be
accompanied by a Challan in form 26 or e-Challan in form 26 A in proof of the payment of tax
payable according to such return.
(2) The provisions of rule 21 shall, as far as may be, apply to returns
furnished under this rule.
(1) A registered dealer who desires to submit
a revised return under sub-section (2) of section 18, in respect of any quarter
or quarters of a year, shall do so at any time before –
(i) 31st July of
the subsequent year, in case of such dealer whose annual turnover does not
exceed rupees forty lacs;
(ii) 31st October of the subsequent year, in
other cases.
(2) A revised return referred to in sub-rule (1)
shall be furnished in form 10 and shall be accompanied by-
(a) an
explanatory note specifying the
omission, error or wrong statement by reason of which it has become necessary to furnish a revised return and
indicating the difference between the original and the revised return.
(b) a copy of Challan
in form 26 or e-Challan in form 26 A in proof
of payment of the amount of tax,
if any, payable in addition to the tax
already paid along with the original
return and interest payable on such amount.
24 : Terms and conditions subject to which
exemption to any dealer from furnishing returns may be granted :-
(1) A registered
dealer required to furnish quarterly returns under sub-rule (2) of rule 21 may make an application in form 11
for exemption from furnishing of quarterly returns to the Commissioner so as to reach him not later than thirty days
after the commencement of the year for which the exemption is applied for, and
if the Commissioner is satisfied that the dealer is not likely to make any
taxable purchases or sales during any year, he may grant him an exemption
certificate in form 12 for that year.
(2) The
exemption granted under sub-rule (1) shall be subject to the following terms
and conditions, namely :-
(i) If the
registered dealer makes during the period of exemption any sale or purchase
which is taxable, he shall, within fifteen days from the date of such sale or
purchase give information thereof to the appropriate Commercial Tax officer.
(ii) The registered dealer shall furnish the returns by the date (s) and in the manner prescribed
under these rules, beginning with the period commencing with the quarter during
which the sale or purchase aforesaid takes place.
(3) An exemption
certificate granted under sub-rule (1) may, on an application made in form 11
by the dealer in this behalf at least one month before the date of expiry of
the period of exemption, be renewed for one year.
(4) The
Commissioner may, after giving the dealer a reasonable opportunity of being
heard, and for reasons to be recorded in writing cancel any exemption certificate.
25: Terms and conditions
subject to which permission to furnish return for
different period may be granted :-
(1) A registered
dealer required to furnish quarterly returns under sub-rule (2) of rule 21 may make an application to the
Commissioner in form 13 for
grant of permission under the proviso to sub-section (1) of section 18 to furnish an annual return. Such application shall be
made within thirty days of the commencement of the year in relation to which
the permission is sought and the Commissioner shall pass order on every such
application before the expiry of the first quarter of the said year.
(2) Permission
under sub-rule (1)
shall not be granted to a registered dealer who -
(a) is required to
furnish monthly returns under rule 22;
or
(b) fails to pay any tax payable by him
under the Act or under any repealed Act or under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No.52 of
1976) or under the Central Sales Tax Act, 1956 (74 of 1956); or
(c) fails without
sufficient cause to furnish returns under the Act; or
(d) is convicted
of an offence punishable under the Act, or under any earlier law; or
(e) has not submitted all the returns for the year immediately preceding
the year in respect of which the permission is sought.
(3) Nothing contained in sub-rule (2)
shall restrict the Commissioner from permitting a registered dealer to furnish
an annual return where such dealer is the Central or a State Government or any
of their departments.
(4) The
permission shall be granted in form 14
and shall be subject to the following terms and conditions :
(i) the
registered dealer shall pay within thirty days of the expiry of each quarter,
tax equal to one third of the amount of tax to which he has
been assessed for the latest preceding year
or one third of the
amount of tax payable according to his returns for the latest preceding year,
whichever is greater;
(ii) the registered dealer shall furnish
the return within ninety days of the
expiry of the year in respect of which such permission is granted and shall pay
along with the return the balance of tax, if any, representing the difference
between the tax payable according to such
return and the tax already paid by him;
(iii) the
annual return shall be accompanied by a copy of Challan in form 26 or e-Challan in form 26 A in respect of tax paid for the
quarter or quarters of the period to which such return relates;
(iv) the permission shall stand automatically revoked if the
dealer is convicted of an offence punishable under the Act or under any earlier
law and in that case he shall furnish all the returns normally due from him in
accordance with the provisions of section 18 within a period of thirty days
from the date of such conviction; and
(v) the permission granted under this rule shall be liable to be
cancelled for breach of any of the terms and conditions subject to which it has
been granted.
26 : Notice under sub-section (5) of section 18
(a) The notice under clause (a) of sub-section (5) of
section 18 shall be in form
15.
(b) The notice under clause (b) of
sub-section (5) of section 18 shall be in form 16.
A dealer who desires to claim deduction from his turnover
under the provisions of clause (x) of section 2, shall produce at the time of
assessment the cash memoranda, invoices or bills or purchase vouchers or other
relevant documents in support of such claim.
(1) A registered
dealer ,who is selected for tax audit under section 19
shall be intimated by issue of a notice,
as far as may be in Form 17, specifying the date and place for audit.
(2)
The tax audit report under sub-section (5) of section 19 shall be
prepared and if required ,the notice under sub-section
(6) of section 19 shall be issued in form 18.
(3) For the purpose of sub-section (6) of section
19, the rate of interest shall be the rate specified in sub-rule (8) of rule
21.
29 : Notice
under sub-section (4) of section 20 :-
The notice required to be issued under
sub-section (4) of section 20 shall, as far as may be, in form 19 and the date fixed for compliance
therewith shall not ordinarily be less than thirty days from the date of
service thereof.
30 : Selection
of dealers for reassessment under sub section (2) of section 20-A
The Commissioner shall direct every year
that such dealers in each circle, deemed
to have been assessed under sub-section
(1) of section 20-A as may be selected under a system that may be evolved by
him, shall be reassessed under
sub-section (3) of the said section.
31 : Manner of
assessment, re-assessment and imposition of penalty
(1) The Notice
required to be issued under sub section (4) of section 18, sub section (5) and
(6) of section 20, sub section (1) of
section 21, sub section (2) of section 52 shall be in Form 20 and the date
fixed for compliance therewith shall not ordinarily be less than 30 days from
the date of service thereof.
(2) On the date
fixed in the notice issued under sub-rule (1), the assessing authority shall,
after considering the objections raised by the dealer and examining such
evidence as may be produced by him and after taking such other evidence as may
be available, assess or reassess, the dealer to tax and/or impose penalty or
pass any other suitable order.
(3) In making an
assessment to the best of his judgment under sub-section (5) or sub-section (6)
of section 20 the assessing authority shall, as far as practicable, have due
regard to the extent of the business carried on by the dealer, the surrounding
circumstances and all other matters which may be of assistance in arriving at a
fair and proper estimate of the taxable turnover of the dealer.
32 : Notice
under sub-section (6) of section 17, sub-section (8) of section 24, sub-section (2) of section 40 sub-section (6)
of section 55 and rule 84
(1) The Notice
required to be issued under sub-section (6) of section 17, sub-section (8) of
section 24, sub-section (2) of section
40 and rule 84 shall be in Form 21 and the date fixed for compliance therewith
shall not ordinarily be less than 30 days from the date of service thereof.
(2) On the date fixed in the notice issued
under sub-rule (1), the assessing authority or the authority competent to
impose penalty, as the case may be, shall, after considering objections raised
by the dealer and examining such evidence as may be produced by him and after
taking such other evidence as may be available, impose a penalty or pass any other
suitable order.
33
: Form of order of assessment and/or penalty
(1) The order of
assessment, re-assessment
and/or penalty shall be in form 22.
(2) An order
imposing a penalty under any of the provisions of the Act, or of the rules made
thereunder in respect of any period shall be
incorporated in the order of assessment relating to that period unless it is
instituted separately.
(3) An authenticated copy of the order of
assessment, re-assessment or penalty shall be served on the dealer.
(1) The papers relevant to the making of an assessment in respect of
any particular dealer shall form an assessment case record, and shall be
arranged in two separate classes of files ‘A’ and ‘B’ which shall be kept
together. The ‘A’ class file shall contain important papers such as order
sheets, returns, challans, notices, assessment
orders, documents, copies of decisions on appeal or
revision. The ‘B’ class file shall contain the declarations and all other
papers like rough calculations, enquiries from other sources.
(2) The ‘A’ and 'B" class files shall be
preserved for 8 years from the
date of the final disposal of the case.
35:
Enrolment of tax practitioners
(1) Every person who is eligible to appear as a Tax Practitioner in
any proceeding under the Act shall make an application in form 23 with a self attested photograph to
the Commissioner.
(2) Every person
making an application for enrolment under sub-rule (1) shall deposit a fee of
rupees one thousand.
(3) On receipt
of the application under sub-rule (1), the Commissioner shall, after satisfying
himself about the correctness of the particulars given in the application,
enroll the name of the applicant as Tax Practitioner in the register in form 24
and grant to the applicant a certificate in form 25.
(4) An
intimation about each person enrolled as tax practitioner shall be sent by the
Commissioner to such person.
(5) No person
shall be entitled to appear as tax practitioner on behalf of any dealer before
any authority appointed under section 3 in any proceeding under the Act unless
he is enrolled as a tax practitioner.
(6) If any tax practitioner is disqualified
under the provisions of sub-section (7) of section 23, the name of such person
shall be removed from the register in form 24
(1) Every
registered dealer, other than a dealer to whom the provisions of sub-rule (2) apply, shall pay tax quarterly within
thirty days of expiry of the quarter to which the tax to be paid relates.
(2) Every
registered dealer who is required to furnish quarterly returns,-
(a) if he is liable to pay tax ordinarily of rupees fifteen
thousand per quarter or rupees sixty thousand per annum or above but less than rupees twenty five lacs
shall pay,-
(1) an amount equal to the actual amount
of tax payable by him for the first and second month of every quarter of a year or one third of the tax deposited
in respect of quarter of the previous year corresponding to such quarter on or before the 10th of the second
and third month of the quarter,
(2)
(i) the balance of the amount of tax
due from him according to the return for the first, second and third quarter respectively on or before the date
prescribed for furnishing the return for such quarter, and
(ii) the actual
amount of tax payable for the first twenty five days of the month of March or
one third of the tax deposited in
respect of the last quarter of the preceding year on or before 31st March
of the year and the balance of the
amount of tax due from him according to the last return for such quarter, on or
before the date prescribed for
furnishing that return,
(b) if he is liable to pay
tax ordinarily of rupees 6.25 lacs per quarter or
above or rupees twenty five lacs per annum or above, shall pay,-
(1) an amount
equal to the actual amount of tax payable by him for the first and second month
of every quarter of a year before the
10th of the second and the third month of the quarter,
(2)
(i) balance of the amount of tax due
from him according to the return of the first, second and third quarter respectively on or before the date
prescribed for furnishing the return for such quarter; and
(ii) the actual amount of tax payable for the
first twenty five days of the month of March of a year on or before the 31st March and the
balance of the amount of tax due from him according to the return for such quarter, on or before the date prescribed
for furnishing the return for that quarter.
(1) Every dealer
or person shall pay the amount of tax, penalty, fee, interest, security or any
other amount, direct into the Government Treasury or at the designated branch
of a scheduled Bank which for the time being, is transacting treasury business
of the Government of Madhya Pradesh, either in cash or by a cheque
or bank draft drawn on any scheduled bank. Subject to the provisions of
sub-rule (7), no payment of any
such amount shall be accepted at the office of the Commercial Tax Officer or
any other authority appointed by or under the Act :
Provided
that where the dealer is the Central or a State Government or any of their
departments, the payment may be made by book adjustment and intimation thereof
sent to the appropriate Commercial Tax Officer within thirty days of such
payment.
(2) Where payment of any amount payable under the Act other than the
amount of tax deducted at source under section 26 is to be made in cash every
such payment shall be made by a challan in form 26
and the amount of tax deducted at source
under section 26 shall be made in form 27. The challan
in form 26 or form 27 shall be filled in five copies.
(3) Where
payment is made by cheque or bank draft,-
(a) the cheque or bank draft shall be crossed and made payable to
the Government of Madhya Pradesh with the following
endorsement :
‘Pay to Government of Madhya Pradesh
under head 040-VAT tax’
(b) the cheque or bank draft shall be tendered to the bank along
with challan in form 26 or form 27, as the case may be, in five copies duly filled in.
Encashment of the cheque or bank draft and crediting
of the amount of such cheque or bank draft into Government account shall be
governed by the rules of the bank for the time being
in force;
(c) the cheque or bank draft shall be payable on the date of
presentation and shall not be post-dated;
(d) the date on which
adjustment is made and the amount covered by the cheque
or bank draft is credited by the bank
into Government account by challan, shall be deemed
to be the date of payment of the amount to which the cheque or bank draft relates.
(4) Where
payment of any amount under sub-rule (2) or sub-rule (3) is made into the bank
directly, the challan presented by the dealer need
not be passed by the Treasury Officer or the Commercial Tax Officer concerned
and it shall be directly accepted by the bank.
(5) On crediting
the amount to Government account, the bank shall return to the dealer the
original and second copy of the challan duly signed
and forward the third copy directly to the Commercial Tax Officer concerned and
retain fourth and the fifth copy, to be forwarded to the Treasury Officer with
the daily account. The fifth copy shall be sent by the Treasury Officer to the
Accountant General, Madhya Pradesh.
(6) Notwithstanding anything contained in sub-rule (1), the tax or any other amount may be deposited
by a dealer or person through internet in the branch of a bank authorised by the Finance Department of Government of
Madhya Pradesh for the purpose, in accordance with the procedure laid down in
Madhya Pradesh Treasury Code-Volume II-Appendix-25.The e-Challan
of payment shall be in Form 26-A in case of an amount other than the
amount of tax deducted at source under
section 26 and in form 27- A in case of an amount of
tax deducted at source under section 26 . The payment by e-Challan
shall be subject to the verification with the digitally signed scroll received
from the bank.
(7) Notwithstanding anything contained in
sub-rule (1) any amount upto such a limit that the
Commissioner with the previous approval of the State Government, notify, may be
paid in the office of the appropriate Commercial Tax Officer.
38 : Fraction
of a rupee to be rounded of
If the amount of tax and/or penalty or
interest includes a fraction of a rupee, a fraction of a rupee of and above
fifty paise shall be rounded to the nearest rupee and
a fraction of a rupee below fifty paise shall be
omitted.
39 :
Reconciliation of payments
In the first week of each month, the
appropriate Commercial Tax Officer shall prepare a statement of the collections
of revenue in the previous month and shall forward it to the Treasury Officer
for verification. If any discrepancy is discovered at the time of verification,
the appropriate Commercial Tax Officer shall send the necessary records to the
Treasury Officer for reconciliation of accounts.
40 : Notice
of demand for payment of any sum due under the Act
Subject to
the other provisions of these rules, if any sum is payable by a dealer or a
person under any of the provisions of the Act or these rules, a notice in form
28 shall be served on him specifying
a date, not less than thirty days from the date of service of the notice on
which payment shall be made, and specifying a date on or before which the
dealer or the person, as the case may be, shall produce or send the Challan in form 26 or e-Challan
in form 26 - A in proof of payment of such sum :
Provided
that, -
(i) where
an order has been passed under section 46 or section 47 the sum payable by the
dealer or person as a consequence of this order shall be paid by the dealer or
person within thirty days from the date of service of such order on him and he
shall within the said period produce or send the Challan
in form 26 or e-Challan in form 26 A in proof of payment of such sum
to the appropriate assessing authority :
(ii) where a dealer is the Central or a State Government or any
of their departments, the payment may be made in the manner provided in rule
37.
41 : Recovery
of tax, penalty, interest or any other sum payable under the Act
If after the expiry of the date fixed
under rule 40 or when the date is extended under sub-section (7) of section 24
after the expiry of the extended date, any amount of tax, penalty, interest,
fee or any other sum payable under the Act by a dealer or person assessed or
re-assessed, imposed or computed or payable, as the case may be, or any part
thereof remains unpaid, the assessing authority shall apply to the competent
authority to recover such amount as an arrear of land revenue.
42 : Notice
for recovery of modified amount under sub-section (12) of section 24
The intimation required to be given to the
dealer or the person, as the case may be, and the authority by whom or under
whose order the recovery is to be made, shall as far as possible, be in form 29.
43: Report of recovery of
tax, penalty or any other amount
After recovery of any tax, penalty,
interest or any other amount due under the Act, the authority by whom or under
whose order the recovery has been made under sub-section (11) of section 24
shall report to the assessing authority the amount so recovered and the number and date of the challan under which it is credited into the treasury.
44: Notice of demand and payment of tax in
advance of assessment and the manner of its payment
(1) The
notice under sub-section (3) of section 25 shall be in form 30.
(2) The amount of the tax payable under
section 25 shall be paid in the manner laid down in rule 37.
(3) The tax
demanded in the notice in form 30 shall be payable within seven days from the
date of the service of the notice.
45 : Payment of sums deducted under section
26, and issue of a certificate under
section 27
(1) The amount deducted under sub-section (1) of
section 26 by a purchaser and the amount deducted by a person under sub-section
(2) of the said section shall be deposited by him in the Government treasury by
Challan in form 27 or e-Challan
in form 27 A
before 10th day of the next month following the month in which such deduction
has been made.
Provided
that the amount deducted may be deposited through internet in accordance with
the provisions of sub-rule (6) of rule 37.
(2) (a) For the amount deducted under
sub-section (1) of section 26, the purchaser shall issue a certificate in form
31 in duplicate to the dealer
supplying goods to the Central Government or the State Government within ten
days of the deposit of such amount under the provision of sub--rule(1).
(b) For the amount deducted under sub-section (2)
of section 26, the person shall issue a certificate in form 32 in duplicate to
the contractor within ten days of the deposit of such amount under the
provisions of sub-rule (1).
(3)
Notwithstanding anything contained in sub-rule (2) of rule 21, the dealer
supplying or selling goods to the Central Government or the State Government or
the contractor supplying goods in the execution of a works contract let out by
a person shall, unless the contrary is
proved, be deemed to have paid tax on the turnover of goods sold to the Central
Government or the State Government or the person, if he furnishes one copy of
the certificate in form 31 or form 32 as the case may be as if he had credited
the amount of tax in the treasury by challan. The
certificate shall be filed along with the return in form 10.
(4)(a) For
obtaining a certificate under section 27 a dealer or a contractor, as the case
may be, shall apply in form 33 to the appropriate Commercial Tax Officer within
thirty days from the date of supply of goods or the date of commencement of the
supply of goods in the execution of a work contract. On the receipt of the
application, the Commercial Tax Officer shall verify the particulars given in
the application and if the application has been made after the aforesaid
period, shall, mentioning this fact send his report to the Deputy Commissioner
within fifteen days of the date of receipt of the application.
(b) On
receipt of the report of the Commercial Tax Officer, the Deputy Commissioner
shall after satisfying himself about the correctness of the particulars given
in the application and after condoning the delay, if any, and recording in
writing reasons therefor, grant to the applicant a
certificate in form 34 within fifteen days of the date of receipt of the report
from the Commercial Tax Officer.
(5) The
statement required to be furnished under sub-section (8) of section 26 shall be
in form 35 and shall be furnished for every year by the person referred to in
sub-sections (1) and (2) of section 26 to the Commercial Tax Officer of the
Circle in whose jurisdiction the Office of the deducting person / agency / authority
is situated, within thirty days of the expiry of the year.
46 :
Notice for recovery from third parties
Where the Commissioner or any Officer other than an
Inspector appointed to assist him under section 3 proceeds under section 28 to
recover any tax, interest, penalty or any other amount outstanding against a
dealer from any other person from whom any amount is due to such dealer or who
holds or may hold any money for or on account of such dealer, he shall issue a
notice in form 36.
47 :
Procedure for forfeiture of the amount collected by way of tax in contravention
of the provisions of sub-section (1) of section 35 and for refund of such
amount
(1) The notice
under sub-section (3) of section 35 shall be in form 37.
(2) Where an
order for forfeiture is made the authority passing the order therefor shall, by a notice placed on the notice board of its office, publish the
following details for information of the persons concerned, namely -
(i) The name and address of the dealer
and the registration certificate number, if any, in whose case the order is passed;
(ii) Date of
order;
(iii) The amount
forfeited;
(iv) Description of goods in
respect of which the amount forfeited was collected;
(v) The period
to which the order passed relates;
(vi) Reasons for
forfeiture.
(3) The person from whom the forfeited amount
had been collected shall make an application in form 38 for claiming the refund of such amount.
(1) (a) When an order directing the
refund of any amount has been made by an Assistant Commercial Tax Officer or a
Commercial Tax Officer, the Commercial
Tax Officer and when such order is made
by an Assistant Commissioner, the
Assistant Commissioner shall, if the dealer desires payment in cash,
issue to him a refund payment order in
form 39 for such amount as may remain after deducting any amount in respect of
which a notice under sub-section (5) of section 24 has been issued or which has
to be adjusted under rule 49.
(b)
where the amount for which the refund payment order is issued exceeds
rupees five thousand, such refund payment order shall be crossed and made
“Account payee”.
(2) The
refund payment order and a copy thereof for use in the treasury shall be
delivered to the dealer for presentation to the treasury for obtaining the
payment.
(1) The
Commercial Tax Officer or the Assistant Commissioner as the case may be, may
issue a refund adjustment order in form 40 for the adjustment of the refundable
amount towards the amount of tax payable according to the return or returns for
any period following the date on which the refund is sanctioned.
(2) If the authority empowered to grant a refund is required under
sub-section (4) of section 37 to apply the refundable amount or part thereof
towards the recovery of tax, penalty, interest or any other amount or part
thereof due under the Act or the repealed Act or the Central Sales Tax Act,
1956 (No. 74 of 1956) or under the Madhya Pradesh Sthaniya
Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) it shall issue a refund
adjustment order in respect of such
amount.
(3) The refund adjustment order shall be made
out in triplicate, one copy shall be issued to the dealer, second copy marked
at top as ‘for use in treasury only’ shall be sent to the Treasury Officer and
the third copy shall be retained by the authority issuing such order.
50 :
Submission of refund adjustment order with the return
In support of any claim for payment of tax
payable according to any return by adjustment under rule 49, the dealer shall
attach a copy of the refund adjustment order to such return to be furnished by
him under the Act or under the Central Sales Tax Act, 1956 (No. 74 of 1956) or
under the Madhya Pradesh Sthaniya Kshetra
Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of
1976).
51 :
Intimation of book numbers
Every Commercial Tax Officer and Assistant Commissioner issuing refund payment
order or refund adjustment order shall intimate the numbers of the books thereof
in use for the time being to the Treasury and Sub-treasury Officer within his
jurisdiction.
52 : Order
sanctioning interest on delayed refund
Where a refund payment order is issued
under rule 48 the authority issuing such order shall simultaneously pass an
order sanctioning the interest payable under sub-section (5) of section 37, if
any, on such refund specifying therein the amount of refund, the payment of
which was delayed, the period of delay for which such interest is payable and
the amount of interest payable by the State Government and shall communicate
the same to the dealer to whom the interest is payable.
(1) Where an order for the payment of
interest on delayed refund under rule 52 has been made, the sanctioning authority
shall issue to the dealer an interest payment order in form 41.
(2) The
interest payment order and a copy thereof for use in the treasury shall be
delivered to the dealer for presentation to the treasury for obtaining payment.
54 : Furnishing
of audit report by certain dealers and
conditions for requiring a dealer or class of dealers to maintain accounts in
different form and manner
(1) Every
dealer required to furnish audit report under sub-section (2) of section 39
shall furnish the audit report prepared by a chartered accountant for the
purpose of income tax, to the appropriate Commercial Tax Officer by 31st
October of the succeeding year. Separate details pertaining to the business
done in the State of
(2) If
the Commissioner considers it necessary that a dealer or class of dealers shall
maintain accounts including records of sale or purchase in a particular form,
he shall, after recording reasons therefor in writing
–
(i) by issue of an order to such
dealer, direct him; or
(ii) by issue of a notification under sub-section
(3) of section 39, direct such class of dealers, to maintain accounts in the
form appended to the order/notification after the expiry of the month following
that in which such order or notification is made or issued, as the case may be.
55 :
Particulars required in a bill , invoice or cash memorandum
(1)Every
registered dealer who is required under sub-section (1) of section 40 to issue
a bill, invoice or a cash memorandum shall specify in the bill, invoice or cash
memorandum name and style, the address of his place of business and his
registration certificate number (TIN), the particulars of goods sold, the sale
price thereof, the amount of tax collected under section 9 and shall for each
year serially number such bill, invoice or cash memorandum, and where the sale
price is rupees one thousand or more, the dealer shall enter in the bill,
invoice or cash memorandum the full name and address of the buyer and his TIN,
if any ;
Provided that the tax collected may not be
shown in the sale bill, cash memorandum or invoice, where sale is made to a
person other than a registered dealer.
(2) A registered dealer who opts for
composition under section 11 shall not show the lump-sum element separately in
the bills or invoice or cash memorandum issued by him to purchaser and
accordingly shall not collect any amount by way of lump-sum or tax .
56:
Delegation of Commissioner’s powers
The Commissioner may
delegate the powers conferred and the duties imposed upon him under the section
or, as the case may be, rule framed under the Act as specified in column (2) of
the table below and described in corresponding entry in column (3), to the officer
not below the rank specified in column (4) thereof: -
|
S.No. (1) |
Section/Rules (2) |
Description of Power (3) |
Designation of Officer and
conditions of delegation (4) |
|
1 |
6 |
To determine liability to pay tax |
Assistant Commercial
Tax Officer |
|
2 |
17 |
(i) To grant registration certificate under section 17 |
Assistant Commercial
Tax Officer |
|
(ii) To impose penalty under sub-section (6) of section 17, and |
Assistant Commercial
Tax Officer |
||
|
(iii) To amend or cancel a registration
certificate |
Assistant Commercial
Tax Officer |
||
|
|
|
(iv) To demand security under clause (a) of
sub-section (12) of section 17 |
Assistant Commercial
Tax Officer |
|
3 |
18 |
(i) To require any
dealer to furnish returns |
Assistant Commercial
Tax Officer |
|
(ii) To exempt a dealer from furnishing
returns or to permit a dealer to furnish returns for different period |
Deputy Commissioner |
||
|
(iii) To exempt a registered dealer having
more than one place of business from submitting separate returns in respect
of each place of business |
Deputy Commissioner |
||
|
(iv) To impose penalty |
Assistant Commercial
Tax Officer |
||
|
4 |
19 |
(i) To select
dealers for audit |
Deputy Commissioner |
|
|
(ii) To undertake tax audit |
Assistant Commercial Tax Officer |
|
|
5 |
20,21 and 24 |
To make an assessment or re-assessment of tax
for any period in respect of turnover and/or to impose penalty or to levy
interest or to grant further time to pay such tax, interest and/or penalty or to
allow the payment of tax, interest or penalty in instalment
and to exercise all other powers under sections 20, 21 and 24. |
(i) Assistant
Commercial Tax Officer- up to a turnover and/or aggregate of purchase price of Rs.
one crore |
|
(ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. five crores |
|||
|
(iii) Assistant Commissioner in respect of
every dealer |
|||
|
6 |
20-A |
(i) To select
dealers for re-assessment |
Deputy Commissioner |
|
|
|
(ii) To make re-assessment |
Assistant Commercial Tax Officer |
|
7 |
25 |
To require a registered dealer to pay tax in
advance of assessment on failure to furnish returns. |
Assistant Commercial Tax Officer |
|
8 |
26 |
To impose penalty |
Assistant Commercial
Tax Officer |
|
9 |
35 |
To pass an order including an order of forfeiture of any amount collected by any dealer or person
in contravention of the
provisions of sub-section (1)of
section 35, publication of notice thereof and refund of such amount to the person from whom it was so
collected. |
Assistant Commercial Tax Officer |
|
10 |
37 |
(i) To sanction refund of
excess tax or penalty, interest , input tax rebate, or any other
amount (ii) To sanction payment of interest on delayed refunds
|
Commercial Tax Officer |
|
11 |
39 |
To require a registered dealer to
keep accounts in a particular form and manner |
Deputy Commissioner |
|
12 |
40 |
To impose penalty for not issuing a bill,
invoice or cash memorandum or for not
maintaining counterfoil or duplicate of such bill, invoice or cash
memorandum or for not
preserving the counterfoils
thereof for a period of not less than five years from the date of issue of the bill, invoice or cash memorandum or till the completion of assessment whichever is earlier |
Assistant Commercial Tax Officer |
|
13 |
42 |
To transfer any
proceeding or any class of
proceedings under any provision of the Act |
Deputy Commissioner |
|
14 |
44 |
Power to call for information in certain
cases |
Assistant Commercial Tax Officer |
|
15 |
47 |
Power of revision |
Deputy Commissioner |
|
16 |
52 |
To impose penalty |
Assistant Commercial
Tax Officer |
|
17 |
54 |
To
rectify mistake under sub-section
(I) of section 54 |
Assistant Commercial Tax Officer |
|
18 |
55 |
(i)
Powers under sub- sections (3) to (5)
|
Inspector of Commercial Tax |
|
(ii) Powers under
sub- section (6) |
Assistant Commissioner |
||
|
19 |
73 |
To determine input
tax rebate |
Assistant Commercial Tax Officer |
|
20 |
Rule 84 |
To impose penalty in respect of contravention of any rule |
Assistant Commercial Tax Officer |
57 : Service
of notice, summons and orders
(1) Notice or
summons or order under the Act or any rules made thereunder
may be served by any of the following methods -
(i) by delivering or tendering to the addressee or his agent by hand of
a copy of the notice, summons or order, or
(ii)
by post , or
(iii) by courier, or
(iv) by e-mail with digital signature:
Provided that if upon an attempt having
been made to serve any such notice, summons or order by any of the above
mentioned methods, the authority issuing it is satisfied that the addressee is
avoiding the notice or summons or order or that for any other reason, the
notice, summons or order can not be served by any of the above mentioned
methods, the said authority shall cause such notice, summons or order to be
served by affixing a copy thereof -
(a) if the addressee is a dealer, on some conspicuous
part of the dealer’s office or the building in which his office is located or upon some conspicuous
part of any place of the dealer’s business last notified by him; and
(b) if the addressee is not a dealer, on some conspicuous part
of his residence or office or the building in which his residence or office is
located, and such service shall be deemed
to have been made on the addressee personally.
Provided further that if addressee is not traceable, the said authority
shall cause notice, summons and orders to be published in two news papers
having circulation in the local area in which he has shown his residence or office in the
registration/records available with the department .
(2) When the
officer serving a notice or summons delivers or tenders a copy of the notice or
summons to the addressee personally or to his agent, he shall obtain the
signature with date on the original notice or summons of the person to whom it
is so delivered or tendered as an acknowledgment of service :
Provided that where the addressee or his agent refuses to sign the
acknowledgment, the serving officer shall affix a copy of the notice or
summons on the outer door or some other conspicuous part of the house in which
the addressee ordinarily resides or carries on business or personally works for
gain.
(3) When the
notice or summons is served by affixing a copy thereof in accordance with the
proviso to sub-rule (1) or sub-rule (2), the officer serving it shall return
the original to the authority which issued the notice or summons with the
report endorsed thereon or annexed thereto, stating that he so affixed the
copy, the circumstances under which he did so and the name and address of the
person, if any, by whom the addressee’s office or residence or the building in
which his office or residence is located or his place of business, was
identified and, in whose presence the copy was affixed. The said officer shall
also obtain the signature or thumb impression of the person identifying the
addressee’s residence or office or building or place of business, to his report :
Provided
that the officer serving the notice or summons may also record the process of
affixing a copy thereof in accordance with the proviso to sub-rule (1) or
sub-rule (2), by digital camera and enclose the photograph with the report.
(4) When service
is made by post or courier, the service shall be deemed to have been effected
by properly addressing, prepaying and posting by registered post with
acknowledgment due or courier the notice or summons or order and, unless the
contrary is proved, the service shall be deemed to have been effected at the
time at which the notice or summons or order would be delivered in the ordinary
course by post.
(5) The authority at whose instance the notice or
summons or order was issued, shall, if it is satisfied from the report of the
messenger or the postal acknowledgment or by taking such evidence it deems
proper that the notice, summons or order has been served in accordance with
this rule, record an order to that effect. If it is not satisfied that the
notice or summons or order has been properly served, it may, after recording an
order to that effect, direct the issue of a fresh notice or summons or order.
(6) Summons under
the Act or rules made thereunder shall be in form
41-A.
(7) After a
Hindu undivided family is partitioned, notice, summons or order, shall be
served on the person who was last manager (Karta) of
the Hindu undivided family immediately before the partition or if service of
notice, summons or order on him is not possible for any reason, then on any
adult who was a member of the Hindu undivided family immediately before the
partition.
(8) Where a firm
or an association of persons is dissolved, notice, summons or order may be
served on any person who was a partner (not being a minor) of the firm or
member of the association, as the case may be, immediately before its
dissolution.
(9) Where any
assessment is to be made in respect of a business which has been discontinued,
a notice shall be served in the case of a firm or an association of persons, on
any person who was a partner of such firm or member of such association at the
time of its discontinuance or in the case of a company, on the principal
officer thereof.
Explanation - For the purpose of this rule, ‘agent’ means a person
entitled to appear in accordance with the provisions of section 23 of the Act
and includes a Manager, Clerk or Mukhtiar of the
dealer or a Secretary, Director or Accountant of a company or an adult member
of a Hindu undivided family, or any literate employee of a dealer, unless the
dealer has informed in writing the name of a person authorised
to receive notice, summons or order on his behalf as an agent.
58 : Filing of
memorandum of appeal
(1) Every first appeal shall be filed in form 42
and every second appeal shall be filed in form 43.
(2)
Memorandum of first appeal and second appeal shall be signed and verified by the appellant or an agent duly
authorized by him in writing in this behalf in the following form, namely :-
I..............the appellant named in the
above memorandum of appeal do hereby declare that what is stated therein is
true to the best of my knowledge and belief.
.......................
Signature
(3) The
memorandum of first and second appeal shall be accompanied by
:
(i) an authenticated copy of the impugned order ; and
(ii) a copy of the Challan
in form 26 or e-Challan in form 26- A in proof of payment of the amount
required to be paid, in accordance with the provisions of sub-section (5) of
section 46 in case of first appeal and sub section(6) of section 46 in case of
second appeal;
(4) The memorandum of first appeal shall be in
duplicate and shall either be presented to the appellate authority or to such
authority as the Commissioner may, by order, specify, by the appellant or his
agent or sent to such authority by registered post. When appeal is presented by
a person duly authorized by the appellant as required by sub-section (1) of
section 23 it shall be accompanied by a duly stamped letter of authority
appointing him as such.
(5) The memorandum of second appeal and appeal to
High court shall be in duplicate and shall be presented by the appellant or by
his agent to the Registrar or Clerk of the Court of the Appellate Board or the
Registrar of the High Court during office hours at the Appellate Board's or the
High Court’s Headquarters or sent to it by registered post.
(6) An Appellate
Authority or the Appellate Board shall, ordinarily within thirty days of the
presentation of the appeal, either admit or reject it after proper examination
of the impugned order and/or the record relating to such order.
59 : Stay of
recovery of the remaining amount
An Appellate Authority or the Appellate Board on admitting an
appeal, having satisfied about the correctness of the payment of tax, interest
and penalty, if any, made by the appellant in accordance with the provisions of
sub-section (5) or sub-section (6), as the case may be, of section 46, shall
stay the recovery of the remaining amount pending the decision of the appeal
and send an intimation thereof to the authority whose order is appealed against
as also to the appellant, ordinarily within seven days from the date of the
admission of the appeal.
(1) If the
memorandum of appeal does not comply with all or any of the requirements of
rule 58 or the appellant fails to
pay in accordance with the provisions of sub-section (5) or sub-section (6), as
the case may be, of section 46 the tax and/or penalty in respect of which the
appeal has been preferred, the appeal may be summarily rejected
:
Provided that no appeal shall be summarily
rejected under this sub-rule, unless the appellant is given an opportunity to amend such
memorandum of appeal so as to bring it into conformity with the requirements of
rule 58.
(2) An appeal
may also be summarily rejected on any other ground which should be reduced in
writing:
Provided that before an order summarily
rejecting an appeal under this sub-rule is passed, the appellant shall be given a reasonable
opportunity of being heard.
(3) Where an appeal is summarily rejected under
sub-rule (1) on the ground that the appellant had failed to pay in accordance
with the provisions of sub-section (5) or sub-section (6), as the case may be,
of section 46 or sub-section (5) of section 53 the amount of tax and/or penalty
in respect of which the appeal has been preferred, the Appellate Authority ,
the Appellate Board or the High Court may, where, it is subsequently brought to
its notice that the said amount was paid before filing the memorandum of appeal
but the proof of payment was not furnished therewith, readmit the appeal
subject to the provisions of sub-section(8) of section 46.
(1) If the
Appellate Authority or the Appellate Board does not reject the appeal
summarily, it shall fix a date for hearing the appellant or his duly authorized
agent.
(2) The said
authority may, at any stage, adjourn the hearing of an appeal to any other
date.
(3) If on the
date fixed for hearing or any other date to which the hearing may be adjourned,
the appellant does not appear before the said authority either in person or
through a person duly authorized by the appellant, as required by sub-section
(1) of section 23, the said authority may dismiss the appeal or may decide it
ex-parte, as it thinks fit.
62 : Notice
to person likely to be affected adversely
Before any Appellate Authority
, the Appellate Board or the High Court passes any order against any
dealer in appeal enhancing an assessment or penalty or both, it shall send or
if he is present, deliver to the dealer a notice in form 44 and give him a
reasonable opportunity of being heard.
63 : Supply of copy of order to the
appellant and the officer concerned
A copy of the order passed by the
Appellate Authority or the Appellate Board in appeal shall be supplied free of
cost, to the appellant and one copy shall be sent to the officer, whose order
forms the subject matter of the appeal, and
to the commissioner .
(1) The fees
payable in respect of appeal under section 46 or 47, and miscellaneous
application and petition for any relief shall be as follows :
(i) on a memorandum
of appeal under section 46 to the
Appellate Authority - Rs. Ten or 0.1 percent of the extra
demand as per the order appealed against, whichever is more ;
(ii) on a memorandum of appeal under section 46 or sub-section
(3) of section 47 to the Appellate Board - Rs. Thirty or 0.1 percent of the total balance due after the order passed in first
appeal, whichever is more ;
(iii) on any other miscellaneous application or petition for
relief - Rs. Five.
(2) Any officer
appointed under section 3 before whom
any proceeding against a dealer under the Act or the rules made thereunder is pending may, in his discretion, allow such
dealer on his application to inspect the whole or any part of the record of
such proceeding. If an application for inspection is made within three hours of
the opening hours of office, the inspection shall, as far as possible, be
allowed on the same day otherwise on the next working day. If the application
is allowed, an inspection fee of rupees five for the first hour or part of
first hour and one rupee
for any subsequent hour or part thereof shall be charged.
Inspection in the same manner and on the payment of same charge may be allowed
of the record of any proceeding before any officer appointed under section 3
which have been closed :
Provided that no
inspection fee shall be charged for the inspection of the record of a pending
proceeding by a dealer on any day fixed for the hearing of the case or for
inspection of a record by Government Officers or other persons duly authorised in this behalf for Government purposes.
Explanation
- For the purpose of this proviso, the record of a pending
proceeding includes the record of a closed proceeding which is called for a
reference in the pending proceeding.
(3) The dealer
shall inspect the record in the presence of such official and between such
hours, as may be appointed for the purpose by the officer appointed under
section 3. He shall not be allowed to use pen or ink during inspection nor
shall he be allowed to remove the record or any part thereof from the place of
inspection, or to make any mark upon the record or in any manner mutilate it.
He shall also not be allowed to take a copy of any part of the record beyond
taking down brief notes with a pencil for reference.
(4) For the
purpose of sub-rules (2) and (3) the word ‘dealer’ shall include any person
duly authorised by the dealer under sub-section (1)
of section 23.
(5) Copying fee
shall be charged at the following rates for grant of certified copies of
documents or orders :
|
|
Ordinary |
Urgent |
|
for every three hundred and sixty words or less |
Five rupees |
Ten rupees |
(6) All
court-fee stamps affixed to petitions filed before any officer appointed under
section 3 other than a Commercial Tax Inspector shall be punched immediately in
the presence of the officer concerned.
(7) Any party to a proceeding under the Act or any
rules made thereunder may apply to the appropriate
authority having jurisdiction in respect of such proceeding or the custody of
the records pertaining thereto for a certified copy of any document produced or
filed in such proceeding or any order passed by such authority.
(8) The application under sub-rule (7) shall be
affixed with a court-fee stamp of the value specified in sub-rule (5) and shall
be accompanied by a deposit of an amount to cover the cost of preparing
certified copies according to the rate of fees specified in sub-rule (5). The
amount calculated according to the said rate shall be retained by the said authority
as copying fees and the surplus amount, if any, deposited by the party shall be
refunded to it at the time of supplying the copy :
Provided that
the party shall, if the amount deposited by it is not sufficient to cover the
copying fees, pay the deficit before taking delivery of the copy.
(9) All fees payable under this rule shall be
paid in court fee stamps.
(10)
No fee
shall be payable in respect of any
argument or objection in writing or in respect
of any application which asks
only for information and which does not seek any specific relief or in respect
of any application for adjournment of hearing or in respect of any
application for inspection of records.
65 :
Notice for rectification of mistake under section 54
The notice required to be given under
sub-section (1) of section 54 shall be in form 45.
66
: Production of documents and furnishing
of information by dealers
The inspecting Officer
other than a Commercial Tax Inspector appointed
under section 3, for requiring a dealer for the production of his
accounts under clause (a) of sub-section (3) of section 55 may, by serving a
notice in form 46 require such dealer to produce before him any
accounts or documents or registers or to furnish any information relevant to
his business or relating to profits derived from the business of any firm or
the stocks of goods or purchase,
manufacture, sales and deliveries of goods by the dealer, as may be necessary
for the purpose of the said section.
67. Request requisitioning the services of a
police officer
The request requisitioning the services of a police officer
under sub-section (7) of section 55 shall be in form 47.
68. Retention of seized books of accounts,
registers and documents
(1) If
the inspecting officer seizes any books of accounts, registers or documents
under sub-section (4) of section 55, he shall give a receipt therefor specifying in brief the particulars of the records
so seized.
(2)
The regular accounts that is to say cash book and ledger of a dealer seized by
the inspecting officer shall be scrutinized and returned to the dealer within a
period of 120 days. If the scrutiny is
not completed within the aforesaid period, the said authority may retain such
accounts for further period, as may be required after recording reasons in
writing therefor and after obtaining permission in
writing from the Deputy Commissioner.
Other books of accounts, registers and documents shall be retained as
evidence till a final decision in the case of the dealer.
69 : Form of notice and Procedure for release
or disposal by way of sale of goods seized under sub-section (6) of section 55
(1) The form of notice
under clause (b) of
sub-section (6) of section 55 shall be in form 48.
(2) Where any goods are released under clause (d)
or clause (e) of sub-section (6) of section 55, the officer releasing the goods shall obtain a receipt therefor from the dealer or person from whom the goods were
seized.
(3) The
goods required to be disposed of by way of sale under clause (f) of sub-section
(6) of section 55 shall be so disposed of in the manner laid down under the
Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959)
(4)(a) Where any goods stored or kept by a dealer or
person in any of the premises referred to in clause (a) of sub-section (5) of
section 55 and disowned by such dealer or person are seized under clause (a) of
sub-section (6) of the said section the particulars of such goods and the
information about the seizure thereof shall be published in the form of a
notice in the local news papers.
(b)
If no person claims the ownership of goods referred to in clause (a) within
fifteen days of the date of publication
of the notice, such goods shall be put up for sale in auction by issue of a
public notice. On the sale of such goods, the sale proceeds shall be deposited
in the government treasury as miscellaneous receipt.
(5) A dealer or person
claiming ownership of the goods seized under clause (a) of sub-section (6) of
section 55 or the person from whom the goods are seized shall file his
objection, if any, under clause (h) of the said sub-section within fifteen days
of the seizure of the goods or of the publication of notice referred to in clause (a) of sub-rule
(4) whichever is later.
(6) Where the
officer seizing the goods, at any time during the pendency
of the proceeding, is of the opinion that the goods are subject to speedy and
natural decay or when the expenses of keeping them in custody are likely to
exceed their value, he may cause them to be sold without waiting for the
completion of the proceedings and keep the sale proceeds thereof in deposit
till the completion of said proceedings.
70,
Establishment of check posts and erection of barriers -
(1) A check post shall be set up at a place notified
by the State Government or by the Commissioner under sub-section (1) of section
57 by erecting a barrier across the road or thoroughfare to enable vehicles
being intercepted, detained or searched.
(2) Every transporter transporting goods notified
under sub-section (2) of section 57 (hereinafter referred to as the
notified goods) shall carry with him an invoice, bill or challan
or any other document indicating the name of the consignor and consignee, the
place of dispatch, the place of destination and the description, quantity and
value of the goods and shall be signed by the consignor.
(3) Every
transporter transporting the notified goods beyond a check post or barrier,
shall file all the documents including a true and complete declaration in form
49 obtained in the manner specified in sub-rule (1) and (2) of rule 75 or in form 50, as the case
may be, duly signed and verified by the consignor/consignee, in duplicate,
before Check Post Officer or the official assisting him. If the check post
officer or the official assisting him is satisfied that the particulars
furnished in the documents including declaration are correct, he shall sign
with date in each copy of the documents and / or declaration and mark it with
seal of the check post. He shall then return one copy of the documents
including declaration to the transporter :
Provided that in case of emergent purchases , photocopy of the form 49 permitted in the manner
specified in sub-rule (11) of rule 75 by the appropriate Commercial Tax
Officer, can be filed before the Check Post Officer or the official assisting him.
Provided further that the Form 88
prescribed under the Madhya Pradesh Vanijyik kar Niyam, 1995 may be used for
the purpose of these rules for a period of three months from the date of commencement
of these rules or the date of issue, whichever is later, with suitable
modifications.
(4) The
transporter shall produce the documents including declaration duly signed and
dated by the said official for inspection and checking at any other check post
which may fall on the route.
(5) The copy of the documents including declaration
retained at the check post shall be forwarded to the Commercial Tax Officer in
whose circle the place of business of the consignor or consignee, as the case
may be, is situated.
71. Submission of
declaration in case of a person
When the
goods, as are notified under sub-section
(2) of section 57 belonging to a person other than a dealer are carried in a
vehicle coming from any place outside the State or going to a place outside the
State, the driver or any other person in-charge of the vehicle
shall submit a declaration in form 50.
72. Records to be
maintained and particulars to be furnished by the person transporting any goods
notified under sub-section (2) of section 57
(1) Every
person transporting any notified goods shall keep and maintain true and correct
record in respect of such goods transported by him showing the following
particulars, namely,-
(i) Full name and address with TIN under the Madhya
Pradesh Vat Act,2002, if any, of the consignor,
(ii) Full name and address with TIN under the
Madhya Pradesh Vat Act,2002, if any, of the consignee,
(iii) Place from which goods dispatched
(iv) Destination (including district)
(v) Description of goods
(vi) Quantity or weight
(vii)Value
of the goods
(viii)Consignor’s
invoice No. and date,
(ix) Name of the person to whom goods to be
delivered,
(x) Name and full address of the carrier
(xi) Details of the vehicle transporting goods
(xii)Name
and address of the driver of the vehicle,
(xiii)
Name and address of the person (if any) in-charge of the goods; and shall, if
so required by an officer not below the rank of Assistant Commercial Tax
Officer, furnish such particulars, as he may require in respect of any transaction
so far as it relates to the goods referred to above.
(2) Where the goods have been dispatched by a
consigning dealer to self and are delivered to any person other than the
consignor himself, the person transporting the goods shall ascertain and keep record
of the full name and address with TIN if any, under the Madhya Pradesh Vat Act,
2002 of the dealer taking the delivery or on whose behalf delivery is taken.
(3) Every person who transports any goods notified
under sub-section (2) of section 57 shall if so required by an
officer not below the rank of Assistant Commercial Tax Officer, furnish to such
officer particulars in respect of such goods transported by him in form 51.
While calling for such information the officer shall allow reasonable time to the
person transporting the goods.
(4) All accounts, records, registers and documents
relating to the above transactions shall at all reasonable times be open to
inspection by an officer not below the rank of Assistant Commercial Tax Officer
with a written permission of the Commercial Tax Officer.
73. Inspection and search
of the vehicle -
(1) The check post officer for ensuring that any
vehicle is not being used for evasion of tax payable under the Act, require the
transporter to stop the vehicle, and such person shall forthwith comply with
such requirement and keep the vehicle stationary for so long as is required by
that officer.
(2) The said officer may, thereupon, enter and
search such vehicle and inspect all goods and documents concerning the goods or
the vehicle which are being carried on such vehicle. In carrying out such
search or inspection, the said officer may take assistance of any Inspector of
Commercial Tax appointed under section 3 of the Act or any other staff
sub-ordinate to the said officer. The transporter shall forthwith furnish such
particulars of goods and vehicle as may be required and shall render all
possible assistance to the said officer in making the search or inspection.
74.
Procedure for seizure and release of
goods/vehicle and disposal of goods by sale -
(1) Where any goods or the vehicle alongwith the goods are seized under sub-section (6) of
section 57 by the check post officer or the officer empowered under sub-section (5) of the said section, he
shall prepare a list in duplicate of all such goods and / or vehicle bearing
his own signature, and signature of the transporter and shall take all the
measures necessary for their safe custody. One copy of the list shall be given
to the transporter.
(2) The notice under sub-section (8) or (10) of section 57
shall, as far as may be, be in form 52.
(3) Where any goods or goods along with the
vehicle or vehicle are released under sub-sections (6),(8) and (11) of section
57 by the check post officer or the officer empowered, he shall, on payment by the transporter of the goods
expenses, if any, incurred by the check post officer or the officer empowered
for the safe custody of the goods and the incidental charges (which shall be
specified in the order) order release of
the goods and obtain a receipt thereof from the transporter.
(4) If the amount of penalty imposed under
sub-section (8) or (10)
of section 57 is not paid within thirty days of the service of
the order, the check post officer or the officer empowered shall serve on the
transporter a notice in form 53 to show cause why the goods or the vehicle
along with the goods should not be disposed of by way of sale.
(5) On being satisfied that the amount of penalty
imposed under sub-section (8) or (10) of section 57 has not been paid by the
transporter, the check post officer or the officer empowered shall proceed to
dispose of the goods or the vehicle along with the goods by way of sale.
(6) The order of disposal of the goods or the
vehicle along with the goods by way of sale shall be in form 54 and a copy of
the order shall be served on the transporter.
(7) The goods and / or vehicle required to be
disposed of by way of sale under sub-section (12) of section 57 shall be
disposed of by way of sale in the manner laid down by or under the
Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959).
75. Procedure for obtaining and keeping record of
the declaration form - 49
(1) A registered dealer,
shall obtain blank declaration form-49 from the appropriate
Commercial Tax Officer or any other officer as may be authorized by the
Commissioner in this behalf. The counterfoil of the declaration forms shall be
maintained by the dealer for a period of five years or such other period, as
may be specified by the Commissioner.
(2)
(a) The blank declaration form referred
to in sub-rule (1) shall be in any color
determined by the Commissioner and
shall be available in book form, each book containing fifty or one hundred of
such forms in triplicate and may be
obtained from the authority mentioned in sub-rule (1) on payment of a fee of
rupee two per form.
(b) For
obtaining the declaration forms referred to in sub-rule (1), every registered
dealer shall apply in writing in form 55
to the appropriate Commercial Tax Officer stating his requirement of such forms
and shall furnish such other
particulars, statements and information and produce such other documents, as
the Commercial Tax Officer may
require for the purpose of satisfying himself about his bonafide
use of such forms issued to the applicant
on previous occasions and the bonafide nature of his
requirement of forms on the present occasion.
(c) The
application in Form 55 shall be accompanied by a copy of the Challan in form 26 or e-Challan
in form 26 A in respect of the fee payable therefor under clause (a) :
Provided that where the fee payable
does not exceed rupees two hundred at any one time, the payment may be made in cash in the office of the
appropriate Commercial Tax Officer;
(d) On
receipt of the application under clause (b), the Commercial Tax Officer shall,
with due regard to the requirements
of the dealer supply the declaration forms before the end of next working day
to the dealer on furnishing an
acknowledgment thereof.
(e) If for reasons to be recorded in writing, the
Commercial Tax Officer is not satisfied that the applicant has made bonafide use
of the declaration forms previously issued to him or that the requirements of
the declaration forms applied for are
not bonafide, he shall reject the application.
(f) If
for reasons to be recorded in writing, the Commercial Tax Officer is not
satisfied that the applicant requires the
books of declaration forms in such numbers, as he has applied for, he may issue
such forms in such lesser number as, in
his opinion, would satisfy the reasonable requirements of the applicant :
Provided
that the new forms shall not be issued to a dealer until he has rendered
account of the old forms lying with
him and returned the balance, if any, in his hand to the appropriate Commercial
Tax Officer.
(g) If
the fee paid for the declaration forms is more than the fee payable for the
number of forms issued, the balance
shall be credited to the account of the dealer to be adjusted against any
further issue or may be refunded to
him on making an application by him.
(3) Every such registered dealer to whom declaration in form
49 is issued shall maintain in a register in form 56 a true and correct account of every such form. If any
such form is lost, destroyed or stolen, the dealer shall report the fact to the
said authority immediately, shall make appropriate entries in the remarks
column of the register in form 56 and take such other steps to issue public
notice of the loss, destruction or theft.
(4) Where a declaration form either blank or duly
completed is lost while it is in his custody before dispatch or lost in
transit, the dealer shall, besides taking action prescribed under sub-rule (3),
furnish to the said authority, from whom the said forms were obtained, a
reasonable security by way of an indemnity bond in form 57 separately for each
form so lost, against any possible misuse of the said form.
(5) The said authority shall, from time to time,
publish in the official Gazette, the particulars of the declaration form in
respect of which a report is received under sub-rule (3).
(6) Any unused declaration forms remaining in
stock on the date of closure of business or on the date of making an
application for cancellation of his registration certificate or on the date his
registration certificate is cancelled otherwise, as the case may be, shall be
surrendered to the issuing authority by such dealer within seven days of such
date.
(7) The Commercial Tax Commissioner may, by
notification, declare that declaration forms of a particular series, design or colour shall be deemed as obsolete and invalid with effect
from such date, as may be specified in the notification.
(8) When a notification declaring forms of a
particular series, design or color as obsolete and invalid is published under
sub-rule (7), all registered dealers shall, on or before the date with effect
from which the forms are declared as obsolete and invalid, surrender to the
appropriate Commercial Tax Officer all unused forms of that series, design or colour, which may be in their possession and obtain in
exchange such new forms as may be substituted for the forms, declared obsolete
and invalid.
(9) The officer to whom the declaration forms are
supplied for distribution to the registered dealers,
shall keep them in safe custody and maintain a proper account thereof in a
register in form 58.
(10)The Commissioner
may, from time to time, by order specify the procedure regarding printing and
distribution of the declaration forms, issue of transit pass as required,
presentation and collection of declaration forms and other documents at the
check post and proper functioning of the check post.
(11)(a)
in case of emergent purchases, a registered dealer
shall make an application in writing
along with form-49 in triplicate containing name and address of the selling
dealer and particulars of the
commodity to the Commercial Tax Officer.
(b)
The Commercial Tax Officer shall record on the left hand corner of the
duplicate and triplicate copy of the declaration " Allowed to fax / Valid upto..........(date after 7 days to be
specified)" in hand writing with
seal and signature and return these to the dealer after getting acknowledgement
thereof.
(c)
The Commercial Tax Officer shall record on the original copy of the
declaration " Allowed to fax / Used " in hand writing with seal and
signature and file it in the assessment case of the dealer.
76. Transit of goods by Road
through the State and issue of transit pass
(1) When a vehicle coming from any place outside
the State and bound for any other place outside the State, carrying goods as
are notified under sub-section (2) of
section 57 passes through the State, the driver/any other person in-charge of
the vehicle shall submit a challan or any other
document, containing following particulars, issued by the transporter, in
triplicate to the Check Post Officer of the check post located at / near the
point of entry into the State (hereinafter referred to as the Entry Check
Post):-
|
1. |
Name and
complete address of the consignor- with TIN (if any) |
|
|
2. |
Name and complete address of the
consignee with TIN (if any) |
|
|
3. |
Name and
complete address of the person to whom goods will be delivered in case his
consignee is described as self |
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|
4. |
Place from which goods dispatched. |
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|
5. |
Destination (including District) |
|
|
6. |
Brief description of goods |
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7. |
Total quantity |
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8. |
Total weight |
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9. |
Total value |
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10. |
Consignor's invoice No. and date |
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11. |
a) name and address of the carrier
(transport company or owner of the vehicle) b) Details of the vehicle with its
number c) name and address of the driver of
the vehicle d) name and
address of the person in-charge of the goods. e) Bilty / L.R.No. and date |
|
|
12. |
In case of transshipment of goods in
transit- a) name and address of the carrier
(transport company or owner of the vehicle) b) Details of the vehicle with its
number c) name and address of the driver of
the vehicle d) name and
address of the person in-charge of the goods. e) Bilty / L.R.No. and date f) Name of the exit check post through
which the vehicle would cross the State border. |
|
(2) The Check post Officer
of the entry check post shall, after examining the documents and after making
such enquiries as he deems necessary, issue to the transporter the transit pass
by affixing a seal in form 59 on
the challan or the document ,specifying
the check post or the barrier of the State to be crossed by the vehicle
(hereinafter referred to as the exit check post) and the time and date up to
which it should be so crossed. The challan or the document may be authenticated by affixing a
bar code or by any other method, as may be decided by Commissioner.
(3) The Check Post Officer shall retain
first copy of the challan or the document and hand
over the duplicate and triplicate copies duly sealed or authenticated to the
person carrying the goods.
(4) The driver/any other person
in-charge of the vehicle shall stop at the exit check post, submit the duly
sealed or authenticated duplicate copy of the challan
or the document and allow the check post officer to inspect the challan or the document and goods in order to ensure that
the consignments being taken out of the State are the same for which challan or the document has been submitted at the entry
check post. The exit check post officer
shall issue a receipt on the triplicate copy of the challan
or the document.
(5) The
Check post Officer of the exit check post shall have powers to detain, unload
and search the contents of the vehicle for the purpose mentioned in
sub-rule (3).
77.
Furnishing of a declaration under
sub-section (1) of section 61
The declaration
required to be furnished under sub-section (1) of section 61 shall be in form
60.
78. Intimation to be
given by clearing, forwarding, booking agent, dalal and
person transporting goods
(1) every clearing, forwarding and
booking agent, dalal and person transporting goods shall send an information
in form 61 about the business carried on by him to the appropriate Commercial Tax
Officer within thirty days from the date of
coming into force of this rule or
the commencement of business whichever
is later and obtain an acknowledgment therefor from the Commercial Tax Officer.
(2) The Commercial Tax
Officer shall, on receipt of any intimation under sub-rule (1), enter in a
register in form 62 the particulars given therein.
(3) Where any goods handled
by any agent or person referred to in sub-section (1) of section 62 have been
consigned by the consignor to 'self' and such goods are delivered by such agent
or person to any person other than the consignor, the agent or person shall
ascertain and keep the record of full name and address of the person taking
delivery of the goods, the name of the dealer with his registration certificate
number under the Madhya Pradesh Vat Act, 2002, if any, and if the person taking delivery is not a dealer but taking delivery for and on behalf
of a dealer the name and address of such dealer and his registration
certificate number under the said Act.
(4) All accounts, records,
register and documents maintained by any agent or person referred to in
sub-section (1) of section 62 shall at all reasonable times be open for
inspection by any officer above the rank of an Assistant Commercial Tax Officer
and by the Assistant Commercial Tax Officer with the written permission of the
Commercial Tax Officer.
79 :
Issue of tax clearance certificates
(1) Any dealer required to
produce a tax clearance certificate under section 65 shall make an application
in form 63 to the appropriate
commercial tax officer for grant of such certificate and shall obtain a written
acknowledgment therefor from the said officer .
(2)
(a) On receipt of the application, the appropriate
commercial tax officer shall grant a tax clearance certificate in form 64 to
the dealer or reject the application
within one month from the date of receipt of the application. An
application for a tax clearance certificate shall be rejected, if the dealer is
either in arrears of tax or has not furnished a return for any period.
(b)
Where an application is rejected, the appropriate commercial tax officer shall
specify the amount of arrears outstanding against the dealer. If the arrears
are paid, the tax clearance certificate shall be granted to the dealer. The
certificate shall be prepared in duplicate. One copy shall be given to the
dealer and the other copy shall be retained by the appropriate commercial tax
officer for his record. Where an application is rejected the appropriate
commercial tax officer shall immediately intimate this fact to the officer specified
in serial number (7) of the application in form 63.
(3)
The tax clearance certificate granted under clause (a) of sub-rule (2) shall be
valid for a period of one year from the date of its issue.
(4)
Where facility to pay any amount in instalments has
been granted to a dealer under sub-section (7) of section 24 or where the
recovery of any amount due has been stayed by any competent authority, such
amount shall not be treated as an amount in arrears for the purpose of this
rule unless the dealer has failed to pay any instalment
due from him.
80. Procedure for
determination of disputed questions under section 70
(1)
(a) Every dealer desirous of raising a question for
determination of the rate of tax on any
goods, shall make an application to the Commissioner.
(b)
Every dealer making such application shall deposit a fee of rupees one hundred
and enclose with the application a copy of Challan in
form 26 or e-Challan in form 26 A in proof of the payment of such fee.
(2)
Every application made under clause (a)
of sub-rule (1) shall, -
(i) be
in duplicate,
(ii) clearly state the facts relating to the
goods in respect of which determination is sought, that is to say, their description, the use
to which the goods are put to, specification thereof, raw material used in the manufacture of such goods
and give a detailed description of the process of manufacture of the goods in question,
(iii) be accompanied by a sample, a copy of the sale voucher,
purchase order and purchase voucher, if any ;
(iv) contain the dealer's contention regarding the rate of tax
and the entry of the schedule by which the goods are claimed to be covered.
(3) Separate application shall be made for each of
the goods in respect of which determination of the rate of tax is sought.
(4) On receipt of the application, the
Commissioner shall, after making such enquiry and calling for such additional
information from the dealer as he deems necessary and after giving the dealer
an opportunity of being heard, pass an order determining the rate of tax in
respect of the goods covered by the document referred to in clause (iii) of
sub-rule (2) received with the application.
(5) A copy of the order passed under sub-rule (4)
shall be served on the dealer.
81. Option
to pay a lump-sum amount in lieu of penalty levied under section 21, 52, 55 and
57
(1) A dealer on whom a penalty has been
imposed under sub-section (2) of section 21 or sub-section (2) of section 52 or
clause (c) of sub-section (6) of section 55 may, if he so desires, give an
option under sub-section (4) of section
21 or sub-section (4) of section 52 or clause (ea)of sub-section (6) of section
55 respectively to the authority imposing such penalty, after payment of the
lump-sum amount specified in the sub-section. Such option shall be given in
form 65, before the expiry of the period specified in the notice of demand for
the payment of the penalty imposed.
(2) A transporter on whom a penalty has been
imposed under sub-section (8) of section 57 may, if he so desires, give an
option under sub-section (17) of section 57 to the authority imposing such
penalty, after payment of the lump-sum amount specified in the sub-section.
Such option shall be given in form 65, before the expiry of the period
specified in the notice of demand for the payment of the penalty imposed.
82: Claiming
by or allowing to a registered dealer rebate of input tax under section 73
(1)
A registered dealer shall furnish a statement in
form 66 in respect of goods, specified in schedule-II held in opening stock by him on the date of
commencement of the Act and such statement shall be furnished by him to the
appropriate Commercial Tax Officer within 60 days of aforesaid date.
(2)
If such stock statement is not filed within the
time allowed under sub-rule (1), the registered dealer shall not be entitled to
input tax rebate on the goods so held in stock.
(3)
The aforesaid stock statement shall be subject
to verification by the assessing authority. Such verification shall be taken up
in such number of cases as may be determined by commissioner.
(4)
If the
assessing authority is not satisfied with the stock so declared and input tax
rebate claimed on that stock, he shall, after affording an opportunity of being
heard to the registered dealer by issue of a notice in form 67, pass an order
within 120 days from the date of
commencement of the Act determining the rate wise value of eligible stock for
input tax rebate as also the input tax rebate available on that stock.
(5) If no notice
for verification is issued within 120 days from the date of commencement of the
Act, the input tax rebate claimed on the stock shall be deemed to have
been allowed.
(6) (a) For
the purpose of computation of the input tax
rebate to be claimed by or be
allowed to a registered dealer under
section 73 in respect of goods,-
(i) referred to in sub-section (2) or clause (b) of
sub-section (3) of the said section ;
(ii)
used or consumed in respect of the goods referred to in clause (a) of sub-section (3) of the said section, turnover of such goods which have borne tax under the repealed Act, shall
be,-
(1) arrived at by
deducting from purchase Value of such goods the element of tax calculated by
applying the following formula, if
tax separately charged by the selling dealer :-
Purchase Value x rate of tax under the repealed Act
100 + rate of tax under the
repealed Act
(2) 75% of the purchase value, if tax
separately not charged by the selling dealer.
Explanation :-
Purchase Value means the amount paid to the selling dealer for purchase of such
goods.
(b)
On the turnover so computed under clause (a), tax shall be
calculated at the rate specified in sub-section (2) or clause (a) or clause (b) of sub-section (3) of section 73,
as the case may be, and an input tax rebate equal to the amount of tax so calculated shall be claimed by or be
allowed to the registered dealer.
(7) The amount
of input tax rebate to the credit of a registered dealer computed in accordance
with the provisions of sub-rule (6), shall be
claimed or be allowed in three equal instalments within a period of nine months from the date of
commencement of the Act. The input tax
rebate shall be adjusted towards the tax payable
under the Act.
83.
Acceptance
of declaration or certificate
(1) No selling registered dealer
shall refuse to accept any declaration or certificate furnished by
a purchasing registered dealer in
accordance with any provision of the Act or rules made or any notification issued thereunder.
(2) Any declaration or certificate required to be
filed under the Act or the rules or any notification issued thereunder,
shall not be rejected as invalid on the ground that it lacks in certain
material particulars or is defective until the dealer is given a reasonable
opportunity to supply the commission or to remove the defects occurring in such
declaration or certificate or to furnish a fresh declaration or certificate.
84 :
Imposition of penalty for breach of rules
The Commissioner may impose a penalty not
exceeding rupees five hundred on a dealer or a person, as the case may be,
committing a breach of any of the provisions of these rules.
The
Madhya Pradesh Vanijyik Kar
Niyam, 1995 are hereby repealed :
Provided that such repeal shall not affect
the previous operation of the said rules or anything done or any action taken thereunder.