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PAH UH Y 320/203 /1/tia ware, feat 30/06 /2017 Wd & wears S aqede 348 S Gs (3) S op F sa ane o aR wis wu Y 3-2.0/2013/1/uta (43), aie 30 FR, 2017 Ssh afore WET S wire Y vacerr waka fear rar 2 Ream UST SAT A AM SMA, 592( 16) Fea Usa, feath 30 FA 2017 Sete ere eee mee wremeee ee NOTIFICATION Bhopal, Dated: 30/06/2017 ~ No. F A 3-20/2013/1/FIVE(43) In exercise of the powers conferred by Sub-Section (I-B) read with Sub-Section (2) of Section 20-A of the Madhya Pradesh Vat Act, 2002 (No.20 of 2002), the State Government, hereby, notifies the following two classes (A) and (B) respectively of registered dealers whose assessments cases are pending under the Madhya Pradesh Vat Act, 2002, (No. 20 of 2002), Central Sales Tax Act, 1956 (Act No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976), for the year 2015-16 and directs that their assessments shall be deemed to have been made for the purpose of sub-section (1) of section 20 of the Vat Act, subject to the requirements, restrictions and conditions, mentioned in the following scheme, namely:- .S
1. (A) The class of registered dealers:- The registered dealers Raving annual turnover up to rupees 50-crore during the year 2015-16, but does not include the following:- .
(1) Such Industrial unit which are eligible to ‘avail of the facility of exemption/deferment of payment of tax ‘Investment Promotion Assistance under any notification - issued by the Government of Madhya Pradesh.
(2) The dealers in whose cases tax evasion has been detected for the year 2015-16
(3) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section
(5) of section 18 of the Vat Act and this requirement has not been complied with before submission of application.
(4) The dealers in whose cases notice has been issued under sub-section (6) of section 19, after Tax Audit and this requirement has not been complied with before submission of application.
(5) Incase refund of any kind is due to him under Vat Act, 2002 or Central Sales Tax Act, 1956 (No.74 of 1956) or _ the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976) (B) The class of registered dealers:- The registered dealers having annual turnover above Rs.50 crore during the year 2015-16, but does not include the following:-
(1) Such dealers in whose assessment orders of last three continuos years, additional demand of tax has been ‘created.
Hee UTA, feria 30 A 2017
(2) Such Industrial unit which are eligible to avail of the facility of exemption/deferment of payment of tax /Investment Promotion Assistance under any notification issued by the Government of Madhya Pradesh.
(3) The dealers in whose cases tax evasion has been detected forthe year 2015-16
(4) The dealers in whose cases notice has been issued for additional amount of tax under clause (b) of sub-section
(5) of section 18 of the Vat Act and this requirement has not been complied with before submission of application.
(5) The dealers in whose cases notice has been issued under sub-section (6) of section 19, of the Vat Act after Tax Audit and this requirement has not been complied with before submission of application.
(6) In case refund of any kind is due to him under Vat Act, 2002 or Central Sales Tax Act, 1956 (No 74 of 1956) or the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1976).
Acts and the assessment year: Pending assessment cases under the Madhya Pradesh Vat Act, 2002, Central Sales Tax Act, 1956 (No 74 of 1956) and the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No 52 of 1956) for the year 2015-16.
Application:-An application shall be submitted separately in Form- 'A', 'B' or 'C’ under 1(A) and in Form 'D’, 'E' or 'F' under clause 1(B) appended to this notification under the Vat Act, 2002 Central Sales Tax Act, 1956 (No. 74 of 1956) and Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976.
Time limit for submission of the application and the competent officer: An application shall be submitted by the eligible dealer within 60 days from the publiction of secheme in the Form appended to this notification whichever applicable, to the appropriate assessing officer before whom the assessment case for the year 2015-16 is pending.
The documents to be enclosed with the application:-
(1) . On every application a court fee stamp of Rs.5/- shall be affixed.
(2) Acopy of challan in proof of payment of amount of tax and interest if any, paid for relevant year.
(3) A list of sales and purchases for the assessment peiod shall be submitted with the application under Vat Act as per Sub rule 592(17) 592(18) Hee ws, feat 30 SA 2017
8.
(2) of rule 21 of Vat Rule, 2006. If the lists have already been submitted these will not be needed again.
(4) Every dealer whose turmover during the financial year 2015- 16 exceeds Rs.1 crore shall submit an audit report as per subsection (2), of section 39, if not submitted already, prepared by the Chartered Accountant. However a dealer whose annual tumover exceeds Rs. 10 Crore shall submit such audit report in form 41-A as per Sub rule (1) of rule 54 of Vat Rules,
2006.
(5) The declaration prescribed for exemption of tax and concessional rate of tax under the Central Sales Tax Act (Form-C/F/E-1/E-2/H/1) shall be enclosed along with their list.
For the dealers who have not submitted application:- In respect of a dealer who has not submitted any application under this notification, if no information is available relating to purchases or sales made during the relevant period in the departmental record or where a_ satsfactory field report has been filed by any departmental officer to the effect that no purchases or sales have been made in the relevant period, the assessment shall be deemed to have been made for such dealer.
Selection of Application: The Commissioner shall select applications out of received ones from dealers by specifying the criterion, as he may think fit, and thereupon assessment of such dealers shall be made in accordance with the provisions of the respective Acts and Rules.
Procedure to be followed under which assessment shall be deemed to have been made:-
(1) If the competent officer, before whom an application iS submitted, finds it incomplete or any mistake in respect of calculation is detected, he shall afford one opportunity of hearing to the applicant.
(2) Ifany defect, as aforesaid is found, a show cause notice shall be issued after recording the reasons thereof and the date of hearing shall be fixed and communicated to the applicant.
(3) The applicant shall rectify the defect, if any, and file the documents. After the removal of defects the competent officer shall accept the application and thereupon assessment shall be deemed to have been made.
(4) If the dealer remains absent on the date fixed for hearing or the defect is not removed, the application shall be rejected and intimation thereof shall be sent to the dealer.
(5) The intimation for acceptance of the application shall be sent within 30 days from the date of application. In case if the communication within above mentioned period is not given to the dealer, it shall be presumed that his application has been accepted.
(6) . Appropriate instructions for the implementation of the scheme may be issued by the Commissioner, Commercial Tax.