(1) The proceeds of the cess and interest (other than fines) recovered under this Act shall first be credited to the Consolidated Fund of the State and after deduction of the expenses of collection and recovery therefrom shall, under appropriation duly made by law in this behalf, be entered in, and transferred to, separate fund called the Madhya Pradesh Urban Transport Infrastructure Development Fund.
collection of cess.
Local Authorities Fund.
422 (6) times was, fairs s aria 201s Incidence of cess Payment of cess.
Registration.
Refund in c e r t a i n circumstances.
Liability of firms° Cess Authorities.
Delegation of powers.
Powers to t r a n s f e r proceedings.
C e r t a i n provisions of VAT Act to apply.
Certain sales not liable to cess.
(2) The amount transferred to the Madhya Pradesh Urban Transport Infrastructure Development Fund shall be expensed for the development of urban transport infrastructure within the State or for repaying the loan taken therefor.
5. Every dealer liable to pay tax on motor spirit under VAT Act shall be liable to pay cess on his taxable turnover of motor spirit under this Act.
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6. The cess levied under Section 3 shall be payable by the dealer in such manner as may be preScribed.
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7. Every dealer registered under the VAT Act dealing in motor spirit shall be deemed registered dealer under this Act.
8. Where cess under Section 3 is levied and collected on the taxable turnover of motor spirit and such motor spirit is subsequently sold by a dealer in the course of inter-State trade or commerce or exported out of the territory of India, the dealer shall, upon an application made in this behalf and subject to such conditions as may be prescribed, be entitled to refund of cess in respect of such sale by him of the motor spirit.
9. Where a business is owned, managed or run by a firm, the firm and each of the partners of the firm shall jointly and severally be liable to pay cess under this Act:
Provided that where any partner retires from the firm he shall be liable to pay the cess, penalty, interest or any other amount payable under this Act remaining unpaid at the time of his retirement, and any cess due up to the date of his retirement, even if assessment of cess, or levy of penalty or interest is made at a later date.
10. For earring out the purposes of this Act, the officers and authorities appointed under VAT Act shall be deemed to be the officers appointed under the provisions of this Act.
11. Subject to the general or special orders of the State Government, the Commissioner may delegate any of the powers conferred upon him by or under this Act to any person appointed to assist him under Section 10.
12. The Commissioner may, after due notice to the dealer, by order in writing, transfer any proceedings or class of proceedings under any provisions of this Act or the rules made thereunder, from himself to any other officer and he may likewise transfer any such proceedings (including proceeding already transferred under this section) from one such officer to another officer or to himself.
13. Subjet to the provisions of this Act and the rules made thereunder, the provisions of the VAT Act and the rules made, orders and notifications issued thereunder, including the provisions relating to registration, determination of liability to pay tax, returns, assessment, self—assessment, reassessment, payment and recovery of tax, accounts, detection and prevention of tax evasion, refund, appeal, revision, rectification, offences and penalties and 'other miscellaneous matter, shall mutatis mutandis apply to a dealer in respect of cess, interest or penalty levied and payable under this Act as if these provisions were mutatis mutandis incorporated in this Act, and it shall be deemed that the rules made and orders and notifications issued under those provisions were mutatis mutandis made or issued under the relevant provisions as so incorporated in this Act.