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23. soar ae art OR ( [18 - (19 +20 + 21) - eenet.. vecsuesaceseeneene - . | faut aitert sear Teages usta, feat 27 wratt 2018 130 (5) HA - $2 faa -7 aha) , mir & Re quar oF TIN fear: BGS ASAT BET TAT BIT cc esscssecssssseee ar apa earpee Rrar sar seers t-- . 1 _Rerot & aga SAT net A ag Soe AY ST seveeeeeceenuventes BATT ses eecseenseee TY csssssessseevonssonsecseserssees 2 Prong fort ok 8a re BIT eee FATE de eeeeeeneene By cocssscssssssseetecnseceeneecesess araat Ra Bra ara & Pe aR UA soedsenseceasecnesense at emafet ater #30 «Ree shee set ea srr eres ewer ae NR ard —qeayder & cere a arg @ wat aN, ateuT Wan, sTaraa. aoe, fetter 27 ware 2018 we. WH-U-3-01-2018-1-Wa.— and & aaa & sepeade 348 S UIE (3) fH age 4, ga ae al afte Hh. WH-U-3-01-2018-1-af4, festa 27 wAatt 2018 ar sitet argere Tee & ifr 8 caggra wafer fern ara <. eames A UT AWA S aa sneVrsan, sTeur ua, suafaa. 130 (6) Fee Terra, feties 27 Aa 2018 No. F.A 3-01-2018-1-V(23) : . Bhopal, the 27th January 2018 in exercise of the powers conferred by section 15 of the Madhya Pradesh High _ Speed Diesel Upkar Adyadesh, 2018, the Governor of Madhya Pradesh, heieby, makes the following rules, namely :- RULES»
1. Short title and commencement . -
(1) These rules may be called the Madhya Pradesh High Speed Diesel Upkar Niyam, 2018.
(2) They shall come into force on and from . 22... January, 2018
2. Definitions.-
(1) In these rules, unless the context otherwise requires, -
(a) "Form" means forms appended to these rules;
(b) "Ordinance" means the’ Madhya Pradesh High Speed Diesel Upkar . Adhyadesh, 2618;
(c) "Sale price" means ‘the amount or any other consideration payable toa dealer for the ‘sal le ¢ of High Speed. Diesel less any. sum. allowed as discount according \ rade practice. but inclusive of any, sum charged for any thing done by ‘the dealer in respect of the High Speed. Diesel at the time of or before delivery thereof other than the cost of freight or delivery when such cost is separately charged: .
Provided that the amount ‘of Valuable consideration received or receivable : _ by Oil companies, as specified in Rule 3, for the sale of High Speed Diesel, shall be deemed to be equivalent to the price, on with the retail outlets shall sell High Speed Diesel to-the consumer.
(d) "VAT Rules" means the Madhya Pradesh: VAT Rules, 2006;
(2) Words and expressions used but not defined in these rules shall have the same meaning as assigned to them in the Madhya Pradesh High Speed Diesel Upkar Hemme wey, feats 27 Watt 2018 130 (7) Adhyadesh, 2018 or Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) or the Madhya Pradesh VAT Rules, 2006 as the case may be.
3. Payment of cess.-- ,
(1) Every registered dealer shall, pay the cess within 10 days of expiry of the month to which the cess to be paid relates.
(2) Subject to the conditions specified in this sub-rule, no cess shall be payable on the turnover of sales of High Speed Diesel by-any of the following oil companies when © such sales is made to any other of the following oil companies (hereinafter referred to as the “purchasing company”) for the purpose of resale within the State of Madhya Pradesh by the purchasing company.-. @)
(a)
(b)
(c)
(i) Indian Oil Corporation Ltd.
(i) Bharat Petroleum Corporation Ltd.
(ii) | Hindustan Petroleum Corporation Ltd.
(iv) Essar Oil Ltd. — ,
(v) Reliance Petroleum Industries Ltd.
(vi) Bharat Oman Refinery Ltd. - ‘Conditions to be’followed - High Speed Diesel is sold by one of these companies to the purchasing company, which is. mentioned in this sub-rule; the purchasing -company furnishes to the selling dealer an undertaking in Form A-2 stating, inter-alias, that the High Speed Diesel 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 its turnover of sales _ and pay the cess on such turnover of sales; . - | Where under sub-rule (2), no cess is levied on turnover of sales: of High Speed Diesel and the High Speed Diesel 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 High Speed Diesel. 130 (8) yeages wetaa, fete 27 sat 2018
4. Furnishing of returns.-,
(1) Every registered dealer liable to pay cess under Section 3 of the Ordinance shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by “the Commissioner in this behalf, a return in Form B-2 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 séparate 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 furnished 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-2 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
(4) (8).
6. The assessment order Form. - ‘The order of assessment of cess, ‘interest and penalty shall bel in Form D2. . 7. The demand notice. - mo The notice of demand shall be in Form E-2. FORMA-2 . , (see rule 3) V, eecececctscseeereeeeenes coeertacteectseseseerreereees DOSIQNAHON oo. eeees OF ee peveeanes sasusevigeecusseraciesavseuacnesiseeste rs (address) do certify that .
(1) The said. Company is a dealer hoiding TIN .. ewe, cae en cnet ee ene ane ate ces can eee ens nen ceases feet”
(2) The said Company has’ } purchased High Speed D Diesel from ssenesaecennssnenesees : vide its invoice No. ...... Ln wesees Dated... eee nseenene .
(3) The motor spirit so purchased shall be SOId DY .......sseees Cosensonsesenenes in the State of Madhya Pradesh within three months from the-date of its purchase. .
(4) The turnover of sales of High Speed Diesel mentioned above shall be, included in return and the sapaseacssaseaesaveseas cess shall be paid by on such tumover. Place: , Signature Date: — Designation Ree wera, fete 27 sat 2018 130 (9) FORM- B-2 , (See rule 4). Return showing turnover of High Speed Diesel and cess payable
1. Name :
2. Address : t
3. Registration Certificate No:
4. Period : From i.e ween TO ssecsecesesessine —
5. Gross turnover of sales of High Speed Diesel.
6. Sale price of High Speed Diesel 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 o.essessen
7. Sales of High Speed Diesel : .() Outside the state of Madhya Pradesh
(ii) In the course of interstate trade.
(iii) In the course of export of the goods, out of india
(iv) Made to unit located in a Special Economic Zone notified by the Government under the provisions of the Special . _ Economic Zones Act, 2005 (Central Act No.28 of 2005) _ setaneaneneeses :
8. Any Other deduction sO ~ _ 9, Taxable turnover of sales of High Speed Diesel’ aTES)6+7+8)]
10. Rate at which Cess payable’,
11. Amount of Cess payable,
12. Amount of refund adjustment order 8 Any other Creu ‘ , : dpvassseneeers Me 44,AmountofCessPaid pyre ne
45. Description of challan Ss. Period — Challan Number : Challan Date - | Amount ‘No. . | Total We solemnly declare that the above information is true to the, best of my knowledge and belief. Signature of authorized person Place: Date: 130 (10) yee usa, fate 27 spat 2018 t Form C-2 | [See Rule 5] CHALLAN Madhya Pradesh High speed Diesel Upkar Adyadesh, 2018 (0045-other taxes and duties on commodities and service - 112'- Receipts from cesses under other Acts (1) (3)) _ Challan of cess/penalty/Interest paid to oo... eseres. Government Treasury/subtreasury/branch of bank of. eee ae cee nae dee eae neers nes Under Rs. (in Words) By Name and address of the * Payment onaccount Amount whom _ dealer and TIN (if any) on : (tobe: tendered whose behalf money Is paid : oo : : entered in . . / : figures) 1 2 3 4
(a) cest according to return for POrod TOM... cere 1 avenecee
(b) cass demanded after aseessmentforthe See peeoneace case . . No......., assessed by...3....
(c)-Interest Lo , 4 " d) Penaity ‘ (e) Miscellaneous : Total Re. {in figures) . Total Rs. (in words) Dated ............ Signature of the Dealer For use in the Treasury or Bank * : .
4. Recaived payment of Rs. desesvenstons wal figures) Rs.. seseasnecencesersssrscessvareseesees (1 WOFES)
2.” Date of Entry .. vespusssssvereen, Challan NO. . sestesenses : Treasurer | : Accountant |___Treasury Officer/Agent or Manager | Teayer wags, fet 27 sat 2018 130 (i) FORM D-2 (see rule 6) Assessment of cess and/or interest and/or penalty order.
1. Case Number : cs ce i savearssbeesersenase |
2. Dealers Name : |
3. Address :
4. TIN:
5. 5. Assessing Officers name and designation : 6 Date of Order :
7. Period of assessment : From. seveseeeenesevenee see 0 se seceeesetecvennee
8. Gross turnover of sales of High Speed Diesel sessusseee es a
9. Sale price of High Speed. Diesel 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 | Sacsueerscecs seseeveaee
10. Sales of High Speed Diese!
(i) Outside the state of Madhya Pradesh
(ii) Inthe course of interstate trade- a
(iii) In the course of export of the motor sprit out of india cesannanee bensene one “Ww Made to unit located in a Special Economic Zone notified by the Government under the. provisions of the Special Economic Zones Act,2005 (Central Act No. 28 of 2005) sere esneneeasnennsnsens
11. Any Other deduction oe scisleseneebesteees
12. Taxable turnover of sales of High Speed Diesel [(8)-(9+10+11)} oo... ceeeee 130 (12) Teyes wera, fate 27 wratt 2018
13. Rate at which cess payable. - | a seaneesssteen
14. Amount of Cess payable . . sss . sevens
15. Interest payable | | Naaaeeneeeeeensessanes
16. Penalty payable a aaeeaee sstseeeenes
47. Any other Amount payable a De, seceuaten secesssees / 18, Total Amount payable [14415+16+17] . a . cecusestatsesee |
19. Amount paid by challan. | a - sees seeseees | biegeteee
20. Description ofchalan = oS i ; sesveaeeaneneeesenesees S. {Period | Challan Number Challan Date Amount No. os Total .
24. Amount of fefund adjustment order "22. Any other eredit. 93, Amount to be paid (Demand) [1 8:(19420421)). ; Place: a - oo . | : : Signature of assessing Officer/designation Date: Hees ws, fea 27 GAA 2018 130 (13) FORM E-2 (see rule 7 ) Demand Notice Seenveneevereeseorooneouregeesecennenes Sir, You are required to pay the sum of Rs. seseneeees “eseseaeees , asunder ©
1. Amount of cess ‘unpaid as per Return . - Rs For the. period ...:..qeeescseseeos © LO seeceeesecseesoeete 2 Amount of cess / penalty/ interest payable - Rs. Odeeecesuerooeres as per assessment/ reassessment/ revision / Appeal order. ~ For the period ........siccccer 10 cececscseenee yess . You are hereby directed to pay the ‘outstanding dues of Rs. ‘ ‘in to the Government Treasury within 30 dag from the receipt failing which the same will be recovered as an arrears of land revenue. ' Pléce: Signature a : Date: ° - Designation By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. are, feats 27 watt 2018 wh. WH-C-3-01-2018-1-Wha- (24), eae ee ets chore sew sree, 2018 Hl aT 3 St SIAR (2) BRT yea efacdl Ht yam A oa Sa, THs we, wage afeghad oat & fe ey che Sire we se, feria 29 sat 2018 8 arm staf ae, aan afratea fea art aa, sqygta frat sien. qeages & Wael & AS A aM Sea, sTeut UT, Stara. 130 (14) Rees usa, fetta 27 watt 2018 ara, fein 27 Saath 2018 . Wh-U-3-01-2018-1-Ga- (24). Ra & deer APOE 348 & we (3) & spac F, sa ara at SPIGA Be. WH-W-3-01-2018-1-Gia-(24), fais 27 sad 2018 eT sist aa wane & wire F wie waite fren ara 8. qe & Were FTA S ae sega, TST UA, strafed, Bhopal, the 27th January 2018 No. EA 3-01-2018-1-V(24).—In exercise of the powers conferred by sub-section (2) of Section 3 of the Madhya Pradesh High Speed Diesel Upkar Adyadesh, 2018, the State Government, hereby, notifies that the Upkar on High Speed Disel 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, areata aan den chert UTAH, Heaney SRI Meas als ACA, ata @ afxa wen vanfera—2018.