3a dase www.govtpressmp.nic.in O ot cea chs fra or aHT zB. Ae 64) toe, war, feats 27 saat 2018—ATa 7, WH 1939 ata ae fart Tare, Ac Fa, ATT . WH-W-3-90-2017-1-Wha-(21) aoe, feats 27 waa 2018 Reawaer Fier Fae ST HEATER, 201 er 15 RRR aR ef a Tee a eT a «Ser ae eT wr —&) cea fe see Re ree zis 8 2 sear =
(1). om iat ar sed Haran RT HB .@) "oRaT” % afiie &, er Pro & ert after $ ea wt after & WS at ‘grafts et we aren & Gena) er ar &, Sigay Aa S Ger S wae oT ES i oad wa A ae are At wg fret are & fare went tag hg a afer & 127 128 _ Herre TT, fe 27 Sa 2018 aeq tex fete & fier ger ows Pe 3 4 Ra ome | gaPredt ger sine Peg ne oT wee fey GM ara eT fewer St Ta oa Re Sonne oe west oof for w & Rex creeds, are santa wt Arex feaike ar Pape rat aE
(a) “ae fran” & ofiie &, FET Wet Te FTA, 2006 | — @) a Prost vga far afta ae PO a et ote aa or ae onl den, at aeniagt seme the foe sree sae, 2018 aT wee Te affran,2002 ( 20 em 202) Tee Pa 2006 4 wad fra fea 7a #1
3. Soa GT TAT :
(1) se eegogy ar Saar TTT oe, FR OT er | aaaR wafer &, S aca } ce fa 3 hex WM beer ou fran A Pto ea & mir or Pres af ae Ae Pt oo art Ratt oer Praha wat Gre dar werd wer oMET) Bt FEET TTT 18 eon fae fe ak es Fe & SF AE (eo or ake one ES | a) nes tan ers Fs 6% at, fcr rg fea oe:
(a). Uproar rt wt ee ee i a fear rar ath . @ a aor Be oh tex RoRe wa Pear wa 2, ae wa HET S Gi We B Aiex renstet eas 9 opm oat arent Se Wet Se SY Rane aeayes ted, feats 27 watt 2018 128 (1) chee 1 18 gles ates we OH Ras & Say SuBY Br TIA SVT) , Ga) wet or Gat @) B aunts tex fate & faa S cisten w STAT ana ae 8 ae BEM ERT wa Poe ae Thee Rafe ar faa see gon Bie ae Rear ar RE see Rae eB chsh coed ET Te Sa BT
4. Parftrdl wee eT aap ah cee sb ont oan Gerke ate ke era ea, wee aqnpioee ae arent a ge Aer orgat are alae feat ory ator’ a, at at sete Rem & Aa, Ba Pas S arent SAS ce Ra S shee, we d-1 F, Reet sgn ater! Roeser a ww aA Bet Pee STN Ae Sey PA & wag ws A WaT HUTT oo . : ey rarer ger hh BY oer WT GA Ta a WE eet @, crate, GET aT &, sit Fer aN wv. ay eh area & AA gw ye Paw ao fh emer Hae Fea A ee gH a TT OT sn ei eben
7. ate Be ga oT HT - sah pe tee 4 FT . Weg e4 . Fram 3 Ser) BE canccnsnesmeseensrsresneseznogenpntcai TEA coscnsieses “eit! venir exat Ef = | “() er ere # fre secttiine GATT RTE cece ® Ber are ae ste fet, “etcetera Free ee sstntcane srstnsenenseenesrennstane ¥ fever rar B
(3) wa fe ae Hee Rate a Roe woe Raia So are share Hea em a St Py fear BIT,
(4) crater oft Hier Rafe, 3 fase & este Red Het © MRR inninnnnananen THR BT PTAA PHM GGT | fea Saga Se a a SRTER 128 (2) Tages Uses, fete 27 sat 2018 sunemneseseacecuseenn 66 ee feats & Pat a ara Tad citer Stare FO ater Feat wer AT TE ax Rana Gy, gr ek ae Be ee art apa Bae 1 Sa FA, ps ST SET a ea § 7, sex Feafte Rat - oe a u hr w h = a (wR) wea sae ase ae —(@) | ataweeeie caro & eer (hen aire 85 arex ferdier a arepwa 4: 7 fr) anlar ar, 200 (2005 ier Pa 28) oo Fer Sees eee 4, eet ro {et er . aeages waa, fea 27 saat 2018 128 (3) wat a1 . [fraa 5 afer] ae Taw alex Rae THT Heme, 2018 ’ “(004s - sega at dara wr aes a SH Gn - 112 Sra aPCTaTS sea afore (1)(3)) SUT / MRT PAT AAT WTR vec cccccceccseseenee & de Ft ere emai aren 3- PITAL HT Peet aT Ta . oe : ey (etéeh FH) eee veepestevesnees seslassenelesnenensaarecsesens steseeeeatsessessee a | fora gant feet oe fare a prearet wie (iat feear ara ara, War, TINTINTINGSaT (are | fae Fr srey OS ang th) fre ait SUR - ye 1 apreter Fre a er et . to - foo 8 . 4 Fer UA (sist H) L - Deanne @ oF FLAN a a i 128 (4) qeqyes Tema, fate 27 sad} 2018 - Wet. 31 sont Praizer attra sare sikrar enter areer
2. SIGS BT a : 3, ait 4a.
5. efcas afta ar are SHR seer
6. areer ar fetta Do 7 -faretor Tr BTATEY vos secessesescessesuee a 8, Hier FeaRe Fr fast ar Beret aHract , 9, step Stax Pree ater feaRe ar sr 7g &, ax fare AE, ee a ae fe ae Bee Te Stipe Sie Ae AR AT ee Ser oe RT
40. iex React Fe ~ (Ua) Hear Wer TAT & aTeT “@ steeretie coro & Hee A «han aes 8 ange Bret a arp Care Ran et afer, 2005 (2005 ar aia aeear 28) sre et ea Pe aa oH eek ae far ait ang ae eet
12. set Pate fat ts a (8) ris my
17. 3a area UR _
18. ape Oar UA Tid +15 +1647) 19, Ce SET TAT AY TS TARY 193, Giant er Rawr | 3A. safe TET were
20. area ee sr TT
21. Het HE BAT
22. aT BY Sey ATS TRY (Fis7) 8-19 + 30+ 2) EMA srerosslesseeieesene . | Reiter aiftertr 3 eeaTere. aeqges wera, feat 27 wWrartt 2018 128 (5) or - $1 | (Gram 7 ae) aie & Fe Eo 1 a ae Se A SE TRE seseeeerennees ; a svefeceaseaeesosevanesencersoneres
2. Satenpemengrepeents ate eo ed wf mer a meamde Se Wea Bat 8 eM STAT STeUT GEA, Stas. 128 (6) Teage usta, fea 27 saat 2018 ara, feat 27 watt 2018 w. UWH-U-3-90-2017-1-tha. — a & Aaa} arqesde 348 Ho ws (3) & aq 4, ga aes at af H. Wh-U-3-90-2017-1-afa (21), feats 27 watt 2018 aT sitet aqere terme & wlser A unger wei fea aM &. Tame A WIT AAS ea SMTA, No. F A 3-90-2017-1-V@Q1) ar a Bhopal, the 27" January 2018 In exercise: of the powers conferred by section 15 of the Madhya Pradesh . Motor Spirit Upkar Adyadesh, 2018, the Government of Madhya Pradesh hereby makes the following rules, namely :~ - , 1. ‘Short Title and Commencement.- . ; (4) ‘These ules may be called the: > Madhya Pradesh “Motor Spirit Upkar. . Niyam, 2018. . | (2) They shall come into force o on and from 23., January, 2018.
2. Definitions.- - . . | (1) In these rules, unless the context otherwise requires, Me @ "Form" means a form appended to these rules;
(b) "Ordinance" means. ‘the Madhya Pradesh Motor Spit Upkar Adhyadesh, ¢ 2018; ©): ae trade, practice but f ne by the dealer in respect. of ‘the. Motor. Spirit. atthe. time of or before delivery thereof other than: the cost of freight or delivery when such cost . is s separately rol
Provided | ‘that the. aiount ‘of Valuable consideration received or receivable by Oil companies, as specified in Rule 3, for the sale of Motor Spirit, shall be deemed to be equivalent to - the price, on with the retail outlets shall selt Motor Spirit tc to the , consumer. .
(d) "VAT Rules” means the Madhya Pradesh VAT Rules; 206.
3.
(2) Words and expressions used but not defi ned in these rules shall have. the same meaning. as assigned to them in the Madhya Pradesh Motor Spirit Upkar Adhyadesh, 2018 or Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) or the Madhya Pradesh VAT Rules, 2006 as the case may be. ue , HEATER UA, feat 27 ira 2018 Payment of cess;
(1)
(2) Every registered dealer shall, pay cess monthly within 10 days of expiry.of the month to which the cess to be paid relates. ‘Subject to the conditions specified in this sub-rule, no’ cess shall. be payable on the turnover of sales of Motor Spirit by any of the following companies (hereinafter referred: to.as the “purchasing company’) for. . the purpose of resale within the, State of Madhya Pradesh’ by ‘the - oll companies when’ such sales is made to any other of the following oil purchasing company :
(a)
(b)
(c)
(d) ) () Indian oil Comporation Ltd. Bharat Petroleum Corporation Ltd. . Hindustan Petroleum Corporation Ltd. ’ Essar Oil Ltd. Reliance Petroleum Industries Ltd : Bharat Oma i Refinery Ltd. company, .which is mentioned i in this sub-rule: the purchasing -company furnishes to the selling dealer an undertaking in Form A-1 stating, inter-alias, that the Motor Spirit so purchased will be resold by it within the State of Madhya Pradesh within three months of such purchase and such purchasing company will include such resale in. tis turnover of sales and pay the cess on such tumover of sales; Where under sub-rule (2), no cess is levied on turnover of sales of Motor Spirit and the: Motor Spirit so purchased by the = company is not sold within the State of Madhya Pradesh, the cess shall. be payable by the purchasing company on the turnover of purchases of Motor Spirit. es 3 to the » purchasing - 128 (7) 128 (8) ca — (address) do certify that ‘>
(1) The said Company is a dealer holding T TIN vi ceeeecsssteesseeee WOE ees ecece cen cencesteeeescouuesvespsaveenes Hee wats, fer 27 wal 2018 4, Furnishing of returns.- Every registered dealer liable to pay cess under Section 3 of the Ordinance shalt fumish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in-this behalf, a return in Form B-1 for every quarter of the year within ten days of the expiry of such quarter. The return shall be accompanied by a copy of challan in proof of the payment of cess payable according to such return:
Provided that a separate return for the period commencing from. the date of coming in force ‘of the Ordinance and ending with the last day of the - : ‘quarter’ in Which the. Ordinance comes into force shall be fumished within . fifteen days of the expiry of the said period.
5. ~ . Method of Payment.- Every Dealer shall pay the amount of cess, penalty, interest or any - others amount by a challan in . prescribed Form C-1 or in the manner prescribed in VAT Rules. The ‘amount shall be paid into the Government Treasury under head’ 0045-other taxes and duties on commodities and service - 112 - Receipts from cesses under other Acts (1) (3). ally shall be in Form D-1. The demand notice. The notice of demand shall be in Form E-1.. FORM A-1 (see rule 3)
(2) The said Company has purchased Motor Spirit from ........c.scccscccsssssesessecsseessersreenensesseees vide its invoice ~ NO. seessossesesscosendnes covnatenserecedeanenses dated...
(3) The motor spirit so purchased will be sold by oo... seovaveaveueee in nthe State of Machya Pradesh within, Three months from the date of its purchase. ,
(4) The tumover of sales of Motor Spirit mentioned above shall be, included in return: AN the oes eeseeee cess shalt be paid by ¢ on such turnover. ‘Place: . ne Signature Date: os . . _ Designation Wee waa, fete 27 saat 2018 FORM- B-1 (see rule 4) - Return shewing turnover of Motor Spirit and cess payable 128 (9)
1. Name: - soy 7 | coe ; 7 7
2. Address :
3. Registration Certificate No: 4, Period : From ...ccccsecsssssessesed $0 cessscsssssesseveeenses
5. Gross turnover of sales of Motor Spirit.
6. Sale price of Motor Spirit at the hands of the registered dealer from whom it has been purchased, subject to condition ‘that the selling registered dealer has paid-cess of such sale price
7. Sales of Motor Spirit : a ()) Outside the state of Madhya Pradesh
(ii) In the course of interstate trade Ail) in the course of export o of the © goods 0 out of india
8. Any Other deduction
9. Taxable turnover of sales of Motor Spirit (@y1@+7+8)
10. Rate at which ( Cess payable
11. Amount of Cess payable
12. Amount of réfund adjustment order
13. Any other credit 14, Amount of Cess Paid - | ee vevencorcosens Bu nuenesseacenee " wevesveecceneeee DA eweeenoenesnes Pceonseuceeesees Or renewnreerscce eavesnsanensseee weneenaceceuvese ond vereeervuces Poe errr errr sy 128 (10) Tees waa, fat 27 wratt 2018
45. Description of challan . Period Chalian Number. Challan Date Amount
0. Total dt solemnly declare that the above information is true t Y est: of my knowledge and belief. — 0 the best’ of my Place: Be Signature of authorized person Date: . ‘Form C-1- - [See Rule 5] CHALLAN tw s a Madhya Pradesh Motor Spirit Upkar Adyadesh, 2018 '(0045-other taxes and duties on commodities and service - 112 - Receipts from c cesses under other Aets (1) (3)) . a Challan. of cess/penalty/interest . pel ‘to yo . Goverment seating treasury/branch of bank °~ of cteceenevenee vide ees Under - Rs. (In Words) . By Name and address of tre . Payment on account - Amount whom . dealer and TIN {if any) on oo. . {lobe teridered “whose behalf money is paid , Mat . entered in __ ae oo figures) 1, 8. 8 4 _ (2) cess according fo retum for period fram ... wl _ {b) cess demanded after ‘assessment for the . year. . case No ewes ~peeessed by we *(c) Interest . {d) Penalty... . - {e) Miscellaneous: “> Total Ra. nfigurea) “Dated wwe Signature of the Dealer “ For use in the Treasury or Bank ~ ; +. Received payment of Rs. setvavenneeee infoures) | RS. ole eeceeee ree ere rerterereceecererene sore (IN Words) “2. Date of Entry ; sesesessnnecres ‘Challan No. . Serene neers . Treasurer | Accountant | Treasury Officer/Agent or Manager “Hema uses, fain 27 srt 2018 128 (1D , ne FORM D-1 (see rule 6) Assessmiéht of cess and/or interest and/or penalty order ,
4.CaseNumber: 7 ° a caconuneete peeves
2. Dealers Name :
3. Address :
4.TIN: |
5. Assessing Officers name and designation :
6. Date of Order : 7: Period of assessment : From ..... sesteeecbersseeeee tO sessessssssathienen,
8. Gross turnover of sales of Motor Spirit veseseeee sesteseee oe
9. ‘Sale price of Motor Spirit at the hands of thet regi tered
(ii). In the course of interstate trade oo oe svnee sesneee sees
(ii) In the course of export of the motor sp out ar india - svvsseenaiesecensesein “ (iv) Made to unit located in : a Special Ecoriomic Zone. notified by the Government under the provisions of the Special: Economic Zones Act,2005 (Central Act No. 28 of 2005) © ~ oe -
11. Any Other deduction So Co, veeeetnnanesenaes _. 12. Taxable turnover of sales of Motor Spirit [(8)-(9+10+1 4 satennee eetseeteeseee
13. Rate at which cess payable. . a caannantensenteese 14, Amount of Cess payable a oo. vbeseseasasenesvessesss
45. Interest payable - Lseaesesersesersnseeen -
416. Penalty payable oo aeessesataencieesien 128 (12) qeme asa, fea 27 wratl 2018
17. Any other Amount payable . , (te “esses
18. Total Amount payable [14+15+16+17] . Na eeaaeneataseeneneeee .
19. Amount paid by challan. a : Oo _ | sessennernennes ee
20. Description of challan mo ee csssavecsaviees
21. Amount of refund adjustment order —
2. Any other credit. S. | Period =| Challan Number _ . | Challan Date . Amount No. ; nae . Tots Qe ve teh ot theta sie te te ‘officeridesignation - Date FORMED (see.rule 7 ). Notice for demand TIN: Sir, You.are required to pay th: as under '
1. Amount of cess unpaid oe Rg stant For the.period ... wee WW vvverdsssesecineses
2. Amount of cess /pensiy interest payable. ; 7 _ Rs tecsersccneeees fee te as per assessment! reassessment revision Appeal order re You are hereby directed fo pay’ the surg ds offs mo ‘in’ to the Government aM: |, ‘Treasury within 30 days tr ‘from. the rece fain wh arrears of and everne eipt ig which the same: > will be recovered as an Place: “ Signature By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. Hergest ws, fea 27 sat 2018 128 (13) wore, feat 27 sat 2018 Bp. WH-U-3-90-2017-1-Wia-(22)._aeawew Arex feafte sone sremey, 2018 Hl a 3 Hl SqUNI (2) ERI Wed wfsaat set ram A cet ga, wa weer, ween afireira weit F fee tex feafke we some, feris 29 sad 2018 4 ariat saft we, seen afirgtaa fea aA ae, tayeta frat opr. Hee & Weare a AA A ae sMeeaK, Seu UN, srafaa, wre, fete 27 wat 2018 BH. Wh-U-3-90-2017-1-Wa-(22).— una HH faut h apse 348 WH WS (3) B® aye A sa area wt aft we, Wh-U-3-90-2017-1-4ia-(22), feats 27 sad 2018 aT Sih are rT & wlser A WER warfare fara sat &. Fee F UST ATS aM STAR, peor uray, saafra. Bhopal, the 27th January 2018 No. RA 3-90-2017-1-V(22).—In exercise of the powers conferred by sub-section (2) of Section 3 of the Madhya Pradesh Motor Spirit Upkar Adyadesh, 2018, the State Government, hereby, notifies that the Upkar on Motor Spirit shall be levied from 29th of January, 2018 till further period, unless notified otherwiese. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. Pras, weal Aan den ced are, Fees gre meals Satta qx, she S Alar aar war—2018.