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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
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Body 4-ZE. Procedure for dealing with applications under section 4-A(2).

(1) An application under section 4-A(2) of the Act shall clearly and concisely state the mistake apparent from the record of which the rectification is sought.

(2) Every application made under sub-rule (1) shall be in triplicate and the procedure for filing of appeals in these rules will apply mutatis mutandis to such applications.

(3) The Bench which heard the matter giving rise to the application (unless the Chairman or the senior member present otherwise directs) shall dispose it after giving both the parties to the application a reasonable opportunity of being heard.

(4) An order disposing of an application, under sub-rule (3) shall be in writing giving reasons in support of its decision.