Amendment status not verified — confirm the current text below against the official source.
Levy of purchase tax on certain goods. 16 11 Composition of tax 16 3 /4 11A Composition of tax by certain registered dealers3 /4 17 611B Payment of lump sum in lieu of tax 6 17 12 Dealer not to pass incidence of tax to agriculturists and horticulturists under certain circumstances. 17 13 Rate of tax on container or packing material. 17 14 Rebate of input tax 18 15 Burden of proof. 21 16 Tax free goods. 21 3 /4 16 A Savings3 /4 21 Chapter V- Registration of dealers 17 Registration of dealers 22 Chapter VI- Returns, Assessment, Payment and Recovery of Tax 18 Returns 25 19 Tax Audit 27 20 Assessment of tax 27 220-A Self assessment2 29 21 Assessment / reassessment of tax in certain circumstances. 30 22 Exclusion of time in assessment proceedings. 31 23 Appearance before taxing authorities. 31 24 Payment and recovery of tax, interest, penalty and other dues. 32 24-A Commercial tax Settlement Authority. 24-B Application for settlement of cases. 24-C Procedure on receipt of an application 25 Payment of tax in advance of assessment on failure to furnish returns. 35 26 Deduction and payment of tax in certain cases. 36 1026 A Deduction of tax at source in respect of certain goods. 10 38 5 Section Page 627 Saving for person responsible for deduction of tax at source6 38 28 Special mode of recovery. 39 29 Payment of tax in case of transfer or discontinuance of business and liability of the company in case of amalgamation 39 30 Liability of firms. 41 31 Transfers to defraud revenue void.. 41 32 Assessment/re-assessment of legal representatives.& Assessment in special cases 41 33 Tax to be first charge 42 234 Omitted 2 35 Collection of tax by dealers. 42 36 Sales not liable to tax 43 Chapter VII - Refund of Tax 37 Refunds 44 38 Power to withhold refund in certain cases 44 Chapter VIII – Accounts and Issue of Bills, invoices or cash memoranda 39 Accounts 45 40 Dealers to issue bills, invoices or cash memoranda 45 Chapter IX -Certain powers of the Commissioner and delegation by the Commissioner 41 Delegation of Commissioner's powers and duties. 46 42 Transfer of proceedings 46 43 Power of Commissioner and his assistants to take evidence on oath etc. 46 44 Power of Commissioner to call for information in certain cases. 46 45 Power of Commissioner to stay proceedings. 47 Chapter X- Appeals, Revisions and Rectification 46 Appeal 47 47 Power of revision by Commissioner 49 48 Additional evidence in appeal or revision 49 49 Court fee stamps on memorandum of appeal and application for revision 50 50 Application of Sections 4 and 12 of Limitation Act, 1963 50 51 Extension of period of limitation in certain cases 50 52 Power of Commissioner or Appellate Authority or the Appellate Board to impose penalty in certain circumstances 50 53 Appeal to High Court. 51 54 Rectification of mistakes. 51 Chapter XI- Detection and prevention of tax evasion 55 Detection and checking evasion of tax by dealers liable to pay tax and power of commissioner to investigate into tax evasion by a dealer 52 1055 A Special provision for assessment of cases relating to detection and prevention of tax evasion. 10 55 56 Survey 56 57 Establishment of check-post and inspection of goods while in movement 57 58 Transit of goods by road through the State and issue of transit pass 60 259 Omitted2 260 Omitted2 6 Section Page 61 Regulation of delivery and carrying goods away from Railway premises 61 62 Control on clearing, forwarding or booking agent and any person transporting goods and furnishing of information by such agent or person 61 263 Power to call for information from Banking , non-banking financial Companies or insurance companies2 62 Chapter XII- Offences and Penalties 64 Offences and Penalties 62 Chapter XIII- Miscellaneous 65 Production of Tax Clearance Certificate 63 66 Bar to Certain Proceedings 63 67 Bar of prosecution in certain cases 64 68 Protection of persons acting in good faith and limitation of suit and prosecution 64 69 Disclosure of information by public servant 64 70 Determination of disputed questions 65 Chapter XIV -Power to make rules, Repeal and Saving, transitory provisions and power to remove difficulties 4 70A Power of State Government to amend Schedule I and II4 65 71 Power to make rules 66 72 Repeal and savings. 69 73 Transitory provisions. 70 74 Power to remove difficulties. 71 Schedule I 71 Schedule I I 77 Schedule III - 2Omitted2 7 MADHYA PRADESH ACT No 20 of 2002. THE MADHYA PRADESH VAT ACT, 2002 An Act to levy tax on sale and purchase of goods in the State of Madhya Pradesh. Be it enacted by the Madhya Pradesh Legislature in the Fifty third year of the Republic of India as follows: - CHAPTER - I PRELIMINARY