Amendment

In the said rules,-

1. In rule 8, in sub-rule (3) in clause (i), for the words "one percent" the figure and word "0.5 percent" shall be substituted with effect from 1st April, 2008.

2. in rule 8, 8-A, 9, 21 and 24, for the words "Commercial Tax Officer" wherever they occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.

3. in rule 37, in proviso to sub-rule (1) and in sub-rule (4), (6) and (7) for the words "Commercial Tax Officer", the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.

4. in rule 39, for the words "Commercial Tax Officer" wherever they occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.

5. in sub-rule (4) and (5) of rule 45 for the words "Commercial Tax Officer" wherever they occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.

6. in rule 54, for the words "Commercial Tax Officer" the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall be substituted.

7. in rule 70, for the words "Commercial Tax Officer" wherever they occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.

8. in sub-rule (2), (8) and (11) of rule 75 for the words "Commercial Tax Officer", the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf" shall be substituted.

9. in rule 79, for the words "Commercial Tax Officer", wherever they occur, the words "Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf shall be substituted.

10. for rule 12, the following rule shall be substituted, namely:-

"12. Grant of Registration Certificate.

(1) When the Registering Authority, after making such enquiry as he may think necessary, if satisfied that the applicant has correctly given all the requisite information, paid the prescribed fee and that the application is in order, he shall register the dealer and shall issue to him a certificate of registration in Form 7 within the period specified in clause (a) of sub-section (4) of section 17.

(2) When the Registering Authority, after making such enquiry as he thinks fit, is not satisfied about the correctness of the information furnished by the applicant, he shall, after recording the reasons there for in writing, reject the application within the period specified in clause (a) of sub-section (4) of section 17. An intimation about the rejection of the application stating reasons there for shall be sent to the dealer within ten days of the date of passing of the order rejecting the application."

11. after rule 45, the following rule shall be inserted, namely:-

"45 A. Deduction of tax at source and issue of certificate under section 26-A.

(1) For the amount deducted under sub-section (1) of section 26-A, the purchasing registered dealer (the purchaser) shall issue a certificate of deduction of tax in Form 31-A in duplicate to the selling registered dealer (the seller). The triplicate copy shall be retained by the purchaser. The certificate in Form 31-A may cover transactions effected during a period of one calendar month.

(2) The blank certificates referred to in sub-rule (1) shall be in any colour and containing security feature, as determined by the Commissioner and shall be available in book form, each book containing fifty or one hundred of such forms in triplicate.

(3) For obtaining the certificate in Form 31-A every registered dealer shall apply in writing in Form 31-B to the appropriate Commercial Tax Officer or the officer authorised by the Commissioner stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents, as the Authority may require for the purpose of satisfying himself about his bona fide use of such forms issued to the applicant on previous occasions and the bona fide nature of his requirement of forms on the present occasion.

(4) If for reasons to be recorded in writing, the Authority is not satisfied that the applicant has made bona fide use of the forms previously issued to him or that the requirements of the forms applied for are not bona fide, he shall reject the application.

(5) If for reasons to be recorded in writing, the Authority is not satisfied that the applicant requires the books of 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 registered dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the Authority.

(6) Every registered dealer to whom certificate in form 31-A is issued shall maintain in a register in form 31-C 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 31-C and take such other steps to issue public notice of the loss, destruction or theft.

(7) Any unused forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of registration certificate or on the date registration certificate is cancelled otherwise, as the case may be, shall be surrendered to the issuing authority by the registered dealer within seven days of such date.

(8) The officer to whom the 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 31-D

(9) Notwithstanding the provisions of sub-rule (2) of rule 21, the seller shall be deemed to have paid tax on the turnover of goods sold, if he furnishes one copy of the certificate in Form 31-A. The certificate shall be filed along with the return in Form 10.

12. in sub-rule (4) of rule 72 and sub-rule (4) of rule 78, for the words "written permission of the Commercial Tax Officer, the words "written permission of the Commercial Tax Officer or any other officer authorised by the commissioner in this behalf" shall be substituted.

13. in rule 74, in sub-rule (4), for the words "thirty days" the words "fifteen days" shall be substituted.

14. after rule 81, the following rule shall be inserted, namely:-

"81 A. Option to pay a lump-sum amount under section 55-A.

A dealer who has opted to pay a lump sum amount in respect of the amount of evasion of tax agreed to by him under clause (a) of section 55-A shall give an option to the authority conducting the investigation under section 55, after payment of the lump-sum amount specified in the said clause. Such option shall be give in form 65-A, at the time of requisition or inspection under section 55.".

15. in Form 2, Form 3-A, Form-4, Form 4-A, Form 5-A, Form 6, Form 11, Form 13, Form 32-A, Form 33, Form 38, Form 55, Form 61, Form 63 and Form 64, for the words "Commercial Tax Officer", the bracket and word ".............. (designation)" shall be substituted.

16. in form 18, in paragraph 6, for the words "tax free goods", the words "tax free goods which have not been sold in the course of export out of the territory of India" shall be substituted.

17. after Form 31, the following forms shall be inserted, namely:-

FORM 31-A

(See rule 45-A (1))

Certificate of deduction of tax at source under sub-section (1) of Section 26-A of the Madhya Pradesh Vat Act, 2002

Book No. ..................     Sl.No.               date of issue

Name and address of registered dealer ............... Seal of issuing Authority

TIN under Madhya Pradesh Vat Act,2002 ...........

Certified that ..................... (name of goods) have been purchased for Rs............ inclusive of VAT of Rs................... from M/s. .................................. a dealer holding TIN ............................ under the Madhya Pradesh Vat Act, 2002 under purchase order No. dated.................... *as per bill /  cash memo / *challan No........ dated ............... and an amount of the ............... equal to the amount payable to the said dealer by way of VAT has been deducted from the bill.

Seal

Place 

Date                                                          Signature and Status

*Strike whichever is not applicable

FORM 31-B

(See rule 45-A(3))

Application for obtaining certificate Form 31-A

To,

_______________________

_______________________

_______________________

Sir,

I _________________ (Name) for or on behalf of __________________ (Name and address of the registered dealer) holding TIN __________________ under the Madhya Pradesh Vat Act, 2002 request that ____________ (number) books of certificate Form 31-A containing 50/100 certificates in triplicate / loose _______ certificate be supplied to me.

Seal ___________________                  _______________________________

Place __________________                  Signature of the registered dealer

FORM 31-C

(See rule 45-A(6))

Register to be maintained by a registered dealer who obtains certificate Form 31-A.

FORM 31-D

(See rule 45-A (8))

Register of issue of blank certificates in Form 31-A

18. after Form 65, the following form shall be inserted, namely:-

Form 65-A

(See rule 81-A)

Option under clause (a) of section 55-A of the Madhya Pradesh Vat Act, 2002.

To,

____________________________

____________________________

____________________________

I, _____________________________ (Name of the dealer) ______________________ (Address) holding TIN  ___________ (if any) under the Madhya Pradesh Vat Act, 2002, hereby, give the option for payment of lump sum in respect of the amount of evasion of tax agreed to by me at the time of requisition or inspection under clause (a) of section 55-A of said Act, of Rs. __________ (in figures) Rs.____________________ (in words) for the block period from ________ to _____ The lump-sum amount of Rs. _________ (in figures) Rs.____________ (in words) has been paid vide challan no.________ dated __________ which is enclosed.

2. I understand that I shall not challenge the amount of evasion of tax agreed to by me in any forum.

Place ______________

Date ______________                   Signature of the dealer _______________

*Strike out whichever is not required

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

(B.P.S.Parihar)

Additional Secretary

Govt. of Madhya Pradesh

Commercial Taxes Department