The Madhya Pradesh High Speed Diesel Upkar Adhiniyam,2018
madhya-pradesh · 2018
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Madhya Pradesh High Speed Diesel Upkar Adhiniyam, 2018
- S. 2Section defines key terms used in the Madhya Pradesh High Speed Diesel Upkar Adhiniyam, 2018, including "cess," "dealer," and "turnover."
- S. 3Section 3 imposes a 1% cess on High Speed Diesel dealers' turnover to fund Madhya Pradesh's transport infrastructure development.
- S. 4Section 4 allocates cess proceeds to a state fund for transport infrastructure development or loan repayment.
- S. 5Section 5 imposes a cess on dealers' taxable turnover of High Speed Diesel under the Act.
- S. 6The cess levied under Section 3 shall be payable by the dealer in such manner as may be prescribed
- S. 7Every dealer registered under the VAT Act dealingin High Speed Diesel shall be deemed registered dealer under this Act
- S. 8Section 8 allows dealers to claim a refund of cess paid on High Speed Diesel sold interstate or exported.
- S. 9Section 9 makes partners in a firm jointly and severally liable for unpaid cess, penalties, and interest even after retirement.
- S. 10Section 10 designates VAT Act officers as authorized officials for implementing this Act.
- S. 11Section 11 allows the Commissioner to delegate powers to an assistant under the Act, subject to State Government orders.
- S. 12Section 12 allows the Commissioner to transfer proceedings under the Act to another officer.
- S. 13Section 13 applies VAT Act provisions to the Act's cess, interest, and penalties.
- S. 14Section 14 exempts certain High Speed Diesel sales from cess, including those outside Madhya Pradesh, imports, exports, inter-State trade, and sales to Special Economic Zones.
- S. 15(l) The State Government may make rules to carry out the purposes of this Act, :‘l’lwer ‘0 make es
- S. 16Section 16 allows the State Government to issue orders to address any difficulties in implementing the Act.
- S. 17(1) The Madhya Pradesh High Speed Diesel Upkar Adhyadesh, 2018 (No