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(3) se arr & aca sary ay wet Pras fear wT | | wea Oe we Te | — wftardat ay 16, Fe eae S Bose wT wt wel A ale wre we aT wife atag vag ad @ dt wor wer, wa A get ware ar fasy sneer ger Wa wader FAT wert al ga sears G saeet 8 snrTd a ef, oF ra Si Werret leet rare: TTT ata: 12 sad, 2018 Fee. wre, fers 16 Baa 2018 aie 925-14-saG-31 (UL). aa Sfaenst ayes 348 H GUS (3) & aga 4, Heamee Het finfiz sane seared, 2018 (Hin 2 WA 2018) a set aqare Wane wha a waegr wera frat ora z. FEA Hh WITS h AA S AM BeMAG, Tat Mea, stated afaa. MADHYA PRADESH ORDINANCE No. 2 of 2018 THE MADHYA PRADESH MOTOR SPIRIT UPKAR ADHYADESH, 2018 TABLE OF CONTENTS Sections : Short title, extent and commencement. Definitions. Levy and collection of cess. Local Authorities Fund. Incidence of cess. a Payment of cess. Registration. Refund in certain circumstances. © O N A A A w D Liability of firms. 52 (9) qe wea, feats 16 BAT 2018
10. Cess Authorities. il. Delegation of powers.
12. Powers to transfer proceedings. 13, Certain provisions of VAT Act to apply.
14. Certain sales not liable to cess.
15. Power to make rules.
16. Power to remove difficulties. | MADHYA PRADESH ORDINANCE No. 2 of 2018 THE MADHYA PRADESH MOTOR SPIRIT UPKAR ADHYADESH, 2018 First published in the "Madhya Pradesh Gazette (Extra-ordinary)”, dated the 46" January 2018. Promulgated by the Governor in the sixty-eighth year of the Republic of India. | oo An Ordiriance to levy cess on sale of motor spirit (commonly known ‘as petrol) in the State of Madhya Pradesh for the purpose of providing fund for development of urban transport infrastructure in the State of Madhya Pradesh _ or for repaying the loan taken therefor. Whereas the State Legislature is not in session and the Governor of . Madhya Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of ‘Madhya Pradesh is pleased to promulgate the following Ordinance:- Short title, 1. (1) This Ordinance may be called ‘the Madhya Pradesh. extent and Motor Spirit Upkar Adhyadesh, 2018. commencement, (2) It extends to the whole of the State of Madhya Pradesh.
(3) It shall come into force on the date of its publication in the Madhya Pradesh Gazette. Definitions 2. (1) In this Ordinance, unless the context otherwise requires,—
(a) “cess” means the cess payable on the taxable turnover of motor spirit levied under section 3; 52 (10) Levy and collection of cess.
(2)
(1) aeqges wa, fet 16 AAA 2018
(b)
(c)
(d)
(f)
(h) "dealer" means any person who carries on the business of buying, selling, supplying or. distributing motor spirit; “registered dealer" means a dealer registered under this Ordinance; “rules” means rules made under this Ordinance; “tax” means tax and additional tax payable under the VAT Act; “taxable turnover" in relation to a dealer means that part of dealer’s turnover which remains after deducting therefrom the sale price of motor spirit at the hands of the registered dealer from whom it has been purchased, subject to the condition that the selling registered dealer has paid cess on such sale price; . “turnover” means aggregate of the amount of'sale prices received and receivable by a dealer in respect of.any sale or supply or distribution of motor spirit including the amount of tax as defined in clause (e); "VAT Act" means the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002). Words and expressions used herein and not defined but defined in the VAT Act, shall have the meanings respectively assigned to them in that Act: For the purpose of providing fund for the development of urban transport infrastructure in the State of Madhya Pradesh, there shall be levied and collected a cess on Tage wer, feqien 16 sal 2018 "52 (11) ~ Local ‘ Authorities Fund Incidence of cess Payment of cess. Registration
6.
7. the taxable turnover of motor spirit of a dealer, within, the State.
(2). The cess under sub-section (1) shall be levied for such period as notified by the ‘State Government at the rate of one percent of the taxable turnover of such motor spirit, in. such manner as may be prescribed.
(3) ~The cess levied under sub-section (1) shall be payable by the dealer.
(1) The proceeds of the cess and interest (other than fines} recovered under this Ordinance shall first be credited ta 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.
(2) ‘The amount transferred to the Madhya Pradesh Urban Transport Infrastructure Development Fund shall be experised for the development of urban transport infrastructure within the State or for repaying the loan taken therefor. Every dealer liable to pay tax on motor spirit under VAT Acf shail be liable to pay cess on his taxable turnover of motor spirit under this Ordinance. The cess levied under section 3 shall be payable by the dealer in such manner as may be prescribed. Every dealer registered under the VAT Act dealing in motor spirit shall be deemed registered dealer under this Ordinance. $2 (12) Refund in 8. certain circumstances. Liability of 9. firms ‘Cess 10. Authorities Delegation of 11. Fees weraa, feats 16 sat 2018 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. 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 Ordinance :
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 Ordinance 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 ata later date. For carrying out the purposes of this Ordinance, the officers and authorities appointed under vat Act shall be deemed to be the officers appointed under the provisions of this Ordinance. Subject to the general or special orders of the State Government, the Commissioner may delegate any of the powers | powers conferred upon him by or under this Ordinance to any person appointed to assist him under section 10. Powers to 12. The Commissioner may, after due notice to the dealer, by transfer order in writing, transfer any proceedings or class of proceedings proceedings under any provisions of this Ordinance or the rules made thereunder, from himself to any other officer and Certain provisions of VAT Act to apply Certain sales not liable to cess.
13. Here wes, fete 16 sAat 2018 52 (13) he’ may likewise transfer any such proceedings (including proceeding already transferred under this section) from one such officer to another officer or to himself. ’ Subject to the provisions of this Ordinance 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 Ordinance as if these provisions were mutatis mutandis incorporated in this Ordinance, 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 Ordinance.
14. (1) Nothing in this Ordinance or the rules made thereunder, shall be deemed to impose or authorize the imposition of a cess on any turnover of motor spirit where such sales take place -
(a) outside the State of Madhya Pradesh, or
(b) in the course of the import of such motor spirit into the territory of India or the export of the goods out of such territory, of
(c) | in the course of inter-state trade or commerce, or 52 (14) Power make rules. ‘ Sed S| J | I ‘ vl “
(2) to 15. (1)
(2) Reyes wat, fei 16 wat 2018
(d). where such sale is made to unit located in a Special Economic Zone notified by the Central Government under the provisions of the Special Economic Zones Act, 2005 (No. 28 of 2005). For the purpose of this section, where a sale takes place-
(a) outside the State of Madhya Pradesh, or
(b) in the course of import of the goods into the territory of India or the export of the goods out of such _ territory, or
(c) in the course of inter-State trade or commerce, it shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956) . The State Government may make rules to carry out the purposes of this Ordinance. In particular and without prejudice to the generality of the foregoing power, the State Government may make rules prescribing-
(a) the form and the manner in which the returns shall be filed;
(b) the form and the manner in which and the period before which cess shall be paid;
(c) the form in which the order of assessment shall be passed;
(d) the form in which notice of demand shall be issued. All rules made under this section shall be laid on the table of the Legislative Assembly. Teas tera, feat 16 sat 2018 52 (5) Power to 16. If any difficulty arises in giving effect to the remove provisions of this Ordinance, the State Government difficulties. may, by general or special order published in the official - Gazette, make such provisions not inconsistent with the provisions of the Ordinance, as appear to be necessary or expedient for removal of the difficulty. OM PRAKASH KOHLI BHOPAL : , Governor, DATED THE 12th January, 2018. Madhya Pradesh. Freire, wrest Wao an AeA wal, weave ar Meals als GR, Hoe Se Alga ae weafera—2018.