MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. F-3-20-2013-1-V (38) Dated 21st June, 2013

In exercise of the powers conferred by sub-section (1-B) read with sub-section (2) of Section 20-A of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), the State Government, hereby, notifies the following class of registered dealers whose assessments cases are pending under the Madhya Pradesh VAT Act, 2002, Central Sales Tax Act, 1956 (Act No. 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), for year 2010-11 and directs that their assessments shall be deemed to have been made for the purpose of sub-section (1) of Section 20 of the VAT Act, subject to the following requirements, restrictions and conditions, namely :-

1. The class of registered dealers.-

The registered dealers having annual turn over up to Rupees 10 crores during the financial year 2010-11, but does not include the following:-

(1) Such Industrial unit which are eligible to avail of the facility of exemption/deferment of payment of tax /Investment Promotion Assistance under any notification issued by the Government of Madhya Pradesh.

(2) The dealers in whose cases tax evasion has been detected for the financial year 2010-11.

(3) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section (5) of Section 18 of the VAT Act and this requirement has not been complied with.

(4) In compliance of the notice issued after tax audit under sub-section (6) of Section 19 of the VAT Act, the amount of tax and interest, as the case may be, has not been deposited.

(5) In case refund of any kind is due to him under VAT Act, 2002 or Central Sales Tax Act, 1956 or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976.

(6) Such dealers, whose cancelled VAT Registration certificates have been restored during 2010-11.

2. Acts and the assessment year.-

Pending assessment cases under the Madhya Pradesh VAT Act, 2002, Central Sales Tax Act, 1956 and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 for the financial year 2010-11.

3. Application.-

An application shall be submitted separately in Form-'A', 'B' and 'C appended to this notification under the VAT Act, 2002, Central Sales Tax Act, 1956 and Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976.

4. Time limit for submission of the application and the competent officer.-

An application shall be submitted by the eligible dealer upto 15th July, 2013 in Form 'A' or 'B' or 'C appended to this notification whichever applicable, to the appropriate assessing officer before whom the assessment case for the financial year 2010-11 is pending.

5. The documents to be enclosed with the application.-

(1) A copy of challan in proof of payment of amount of tax and interest, if any, paid for relevant year.

(2) A list of purchases for the rebate of input tax shall be submitted with the application under VAT Act (Specifying the name of seller, TIN, bill number, date, amount of bill and amount of VAT collected separately).

(3) Every dealer whose turnover during the financial year 2010-11 exceeds Rs. Sixty lacs shall submit an audit report prepared by Chartered Accountant.

(4) The declaration prescribed for exemption of tax and concessional rate of tax under the Central Sales Tax Act (Form-C/F/E-l/E-2/H/I) shall be enclosed along with their list.

6. For the dealers who have not submitted application.-

In respect of a dealer who has not submitted application under this notification, if no information is available relating to purchases or sales made during the relevant period in the departmental record or where a field report has been filed by any departmental officer to the effect that no purchases or sales have been made in the relevant period, the assessment shall be deemed to have been made for such dealer.

7. The selection of application-

The Commissioner shall select applications out of received ones from dealers by specifying the criterion, as he may think fit, and thereupon assessment of such dealers shall be made in accordance with the provisions of the respective Acts and Rules.

8. Procedure to be followed under which assessment shall be deemed to have been made.-

(1) If the competent officer, before whom an application is submitted, finds any enclosure as incomplete or any mistake in respect of calculation is detected, he shall afford one opportunity of hearing to the applicant.

(2) If any defect as aforesaid is found after recording the reasons thereof, a show cause notice shall be issued and the date of hearing shall be fixed and communicated to the applicant.

(3) The applicant shall rectify the defect, if any, and file the documents. After the removal of defects the competent officer shall accept the application and thereupon assessment shall be deemed to have been made.

(4) If the dealer remains absent on the date fixed for hearing or the defect is not removed, the application shall be rejected and intimation thereof shall be sent to the dealer.

(5) The intimation for acceptance of the application shall be sent within 30 days from the date of application. In case communication within above mentioned period is not given to the dealer, it shall be presumed that his application has been accepted.

(6) Appropriate instructions for the implementation of the scheme may be issued by the Commissioner, Commercial Tax.

FORM-A

Application under the Notification No ..............dated................

for the assessment case of financial year 2010-11 under Madhya Pradesh VAT Act, 2002

To,

The Assessing Authority, (Officer)

.......................................................

1	Name and address of Dealer :	........................................................
2	(TIN) Taxpayers Identification No :	........................................................
3	Gross turnover :	........................................................
4	Deductions:- :	........................................................
	(a) Cost of freight or delivery or installation separately charged. :	........................................................
	(b) Amount of cash discount :	........................................................
	(c) Amount of sales return within six months. :	........................................................
	(d) Amount of sale of goods declared tax free. :	........................................................
	(e) Sales outside the State/amount of branch transfer. (Attach form 'F' along with list). :	........................................................
	(f) Amount of Inter State sales :	........................................................
	(g) Sales in the course of export out of the territory of India. :	........................................................
	(h) Other deductions (give particulars and evidence) :	........................................................
	Total deductions (a to h) :	........................................................
5	Taxable Turnover (3-4) :	........................................................
6	Rate wise classification of taxable turnover

Rate of tax	Total Sales	Tax payable
13 percent
5 percent
4 percent
other rate, if any,
Total

7. Purchase Tax

Rate	Taxable purchase price	Purchase tax payable
13 percent
5 percent
4 percent
other rate of tax
Total

8. Reversal of Input tax rebate

Rate	Turnover	Reversed Input tax
13 percent
5 percent
4 percent
other rate of tax
Total

9. Gross Total ( 6+7+8)

10. Calculation of input tax rebate

Rate	Turnover	Input tax
13 percent
5 percent
4 percent
other rate of tax
Total

I,................................................ Proprietor/Partner/Director of......................................................, hereby, verify that the above facts are true to the best of my knowledge and belief.

Place :...............	Signature.....................................;.....
Date :...............	Name of Firm.................................

FORM-B

Application under the Notification No........................ dated................

for the assessment case of financial year 2010-11 under Central Sales Tax Act, 1956

To,

The Assessing Authority, (Officer)

................................................................

1	Dealer's Name and address :	........................................................
2	(TIN) Taxpayers Identification Number:	........................................................
3	Gross Inter State sales :	........................................................
4	Deductions.—	........................................................
	a Sale price of wholly tax free goods :	........................................................
	b Subsequent sales (attached Form 'C and 'E-17 'E-2' along with list) :	........................................................
	c Other deductions (give details and evidence thereof) :	........................................................
	Total deductions:	........................................................
5	Taxable sales (3-4) :	........................................................
6	Rate wise classification of taxable sales

Description	Sales turnover	Rates of tax	Amount of tax
(1) Sales against 'C Form declarations (as per list)
(2) Sales without 'C Form declaration
(3)
(4)

7	Total tax payable :	........................................................
8	Amount of interest (If payable) as per Section 18 (4)(a) of VAT Act. : .	........................................................
9	Amount of penalty (If payable) as per Section 18 (4)(b) of VAT Act. :	........................................................
10	Total Tax payable, interest thereon and penalty, (7+8+9):	........................................................
11	Amount of Input tax rebate adjusted against the Central Sales Tax from VAT Act. :	........................................................
12	Amount deposited by challan(if deposited previously):	........................................................
13	Amount of refund adjustment (RAO No.) :	........................................................
14	Total (11 + 12+13) :	........................................................
15	Remaining additional demand (10-14) :	........................................................
16	Amount of refund (if any) :	........................................................
17	Amount deposited at the time of application(specify challan: number and date):	........................................................

I, ...............................Proprietor/Partner/ Director of................................................... hereby verify that the above facts are true to the best of my knowledge and belief.

Place :...............	Signature.....................................;.....
Date :...............	Name of Firm.................................

FORM-C

Application under the Notification No........................ dated................

for the assessment case of year 2010-11 under Entry Tax Act.

To,

The Assessing Officer,

......................................................

Rate of tax	Total Sales	Tax payable
(1) 1 Percent
(2) 2 Percent
(3) other rate

7	Total Entry Tax payable :	........................................................
8	Interest payable, if any, as per Section 18(4)(a) of VAT Act. :	........................................................
9	Amount of penalty (If payable) as per section 18(4) (b) of the VAT Act.:	........................................................
10	Total (7+8+9) :	........................................................
11	Set off (if any) :	........................................................
12	Amount of refund adjustment (RAO No.) :	........................................................
13	Total (11+12) :	........................................................
14	Remaining demand (10-13) :	........................................................
15	Amount deposited by challan (if deposited previously) :	........................................................
16	Remaining additional demand (14-15) :	........................................................
17	Refund amount, if any :	........................................................
18	Amount deposited at the time of application (specify challan number and date) :

Place :...............	Signature.....................................;.....
Date :...............	Name of Firm.................................

By order and in the name of the Governor of Madhya Pradesh,

RAMESHWAR MISHRA, Dy. Secy.

11	Carry forwarded Input tax rebate amount by the Assessing Officer in the assessment year 2009-2010 :	........................................................
12	Amount of Input tax rebate adjusted against VAT :	........................................................
13	Amount of Input tax rebate adjusted against Central Sales Tax. :	........................................................
14	Amount of Input tax rebate transferred to other Registered Dealer :	........................................................
15	Amount of Input tax rebate carried over for the financial year 2011-2012. :	........................................................
16	Remaining demand payable (9-12)	........................................................
17	Amount of interest (if payable) according to Section 18(4)(a) :	........................................................
18	Amount of penalty (if payable) according to section 18(4)(b) :	........................................................
19	Total amount of tax, interest and penalty payable (16+17+18) :	........................................................
20	Amount deposited by challan(if deposited previously) :	........................................................
21	Amount of TDS Certificates :	........................................................
22	Amount of refund adjustment order (RAO No.) :	........................................................
23	Total amount deposited (20+21+22) :	........................................................
24	Remaining additional demand (19-23)	........................................................
25	Amount of refund, if any :	........................................................
26	Amount of refund due to brought forward Input tax rebate :	........................................................
27	Specify the reasons of difference in amounts of column 11 and column 26 :	........................................................
28	Amount deposited at the time of application (Challan number and date):	........................................................