Schedule

S. No. Section/ Rule Description of powers and duties Designation of the Officers/ areas (1) (2) (3) (4) 1. Section 22 and To grant or amend or cancel a registration certificate or to 1. Commercial Tax Officer, Circle I, Indore Indore Division 1 Subs. vide Order No. 1039, dt. 23.11.95. 23 reject an application for grant of registration certificate or to impose penalty in the case of non-resident dealer who has no place of business in Madhya Pradesh but who due to his transactions of sale and/or purchase is liable to pay tax under the provisions of the said Adhiniyam 2. Commercial Tax Officer, Circle Khandwa Khandwa Division 3. Commercial Tax Officer, Circle I, Ujjain Ujjain Division 4. Commercial Tax Officer, Circle I, Ratlam Ratlam Division 5. Commercial Tax Officer, Circle II, Bhopal Bhopal Division 6. Commercial Tax Officer, Circle I, Gwalior Gwalior Division 7. Commercial Tax Officer, Circle Chhindwara, Chhindwara Division 8. Commercial Tax Officer, Circle I, Jabalpur Jabalpur Division 9. Commercial Tax Officer, Circle I, Satna Satna Division Sec. 47 : Transfer of proceedings (1) The Commissioner may transfer any proceeding or class of proceedings under any provision of this Act from himself to any person appointed under Section 3 to assist him and he may likewise transfer any such proceeding (including the proceeding already transferred under this sub-section) from one such person appointed under Section 3 to assist him to another such person or to himself. (2) Where any proceeding or class of proceedings is transferred, the person to whom such proceeding or class of proceedings is transferred shall proceed to dispose it off, as if it had been initiated by the said person, irrespective of the local limits of his jurisdiction. Such transfer shall not render necessary the reissue of any notice already issued before the transfer and the person to whom the proceeding or class of proceedings is transferred may, in his discretion, continue it from the stage at which it was left by the person from whom it was transferred. Sec. 48 : Information to be furnished regarding changes in business If any registered dealer or other dealer who is required to furnish returns under sub- section (1) of Section 26 - (a) sells or otherwise disposes off his business or any part or place of his business or effects or comes to know of any other change in the ownership of the business, or (b) discontinues his business or changes his place of business or opens a new place of business, or (c) changes the name or nature of his business, he or if he dies, his legal representative shall within the prescribed time, inform the prescribed authority accordingly. Relevant Rules : 12, 13 & 14 Sec. 49 : Tax payable by transferee of business (1) When the ownership of the business of a dealer liable to pay the tax is entirely transferred, the transferor and the transferee shall jointly and severally be liable to pay the tax together with penalty, if any or interest or penalty in respect of such business for any year or relatable to a part of any year and remaining unpaid at the time of the transfer and the transferee shall also be liable to pay the tax on the sales or purchases of goods effected by him with effect from the date of such transfer and shall within thirty days of the transfer apply for registration unless he already holds a registration certificate. (2) When a dealer liable to pay tax transfers the ownership of a part of the business, the transferor shall be liable to pay the tax in respect of the stock of goods transferred along with the part of his business, which is not so transferred, as if the goods have been sold by him, unless the tax on such goods is leviable on the last sale. (3) Where any goods have already been subjected to tax under this Act nothing contained in sub-section (1) or sub-section (2) shall render such goods liable to tax for the second time. (4) When a dealer is a firm or association of persons or a joint Hindu Family and such firm, association or family has discontinued business - (a) the tax payable under this Act by such firm, association or family for the period upto the date of such discontinuance may be assessed and determined as if no such discontinuance had taken place; and (b) every person who was at the time of such discontinuance a partner of such firm or a member of such association or family shall notwithstanding such discontinuance, be liable severally and jointly for the payment of the tax payable by such firm, association or family, whether such assessment is made prior to or after such discontinuance and, subject as aforesaid the provisions of this Act shall apply as if every such person or partner were himself a dealer : Provided that when it is found that a change has occurred in the constitution of the firm or association or that such firm or association has transferred its business and the tax payable by a partner or member as aforesaid cannot be recovered from him, it may be recovered from the firm or association as reconstituted or from the transferee : Provided further that where a tax is recovered from the firm or association or transferee as aforesaid such firm or association or transferee shall be entitled to recover the same from the partner or member who was originally liable to pay tax. Explanation - The dissolution or reconstitution of a firm or association of persons or partition of Joint Hindu family shall be deemed to be discontinuance of business within the meaning of this sub-section. (5) The provisions of this Section shall apply mutatis mutandis to any arrears of tax payable under the Act repealed by Section 52 of Act No. 2 of 1959 or the Act repealed by this Act and due for any year or relatable to a part of any year prior to such transfer of business, discontinuance or dissolution of the partnership or the partition of undivided Hindu family, as the case may be. Sec. 50 : Liability of firms Notwithstanding any contract to the contrary, where any firm is liable to pay tax under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment : Provided that where any such partner retires from the firm, he shall be liable to pay the tax, interest and the penalty, if any remaining unpaid at the time of his retirement and any tax due upto the date of retirement though un-assessed on that date. Sec. 51 : Transfers to defraud revenue void Where during the pendency of any proceeding under this Act or under the Act repealed by this Act or under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959) any dealer creates a charge on or parts with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever of any of his assets in favour of any other person with the intention to defraud revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer as a result of the completion of such proceeding under this Act or in pursuance of such proceeding under the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959) : Provided that such charge or transfer shall not be void if made by the transferor and the transferee for valuable consideration under this Act or the Act repealed by this Act or the Madhya Pradesh Land Revenue Code, 1959 (No.20 of 1959). Sec. 52 : Assessment of legal representatives Where a dealer dies, his executor, administrator, or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer : Provided that in respect of any tax or fee assessed or any penalty imposed as payable or any interest payable by the deceased dealer or any tax, fee or penalty or interest, which would have been payable by him under this Act, if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands. Sec. 53 : Tax to be first charge Notwithstanding anything to the contrary, contained in any law for the time being in force and subject to the provisions of Section 530 of the Companies Act, 1956 (No.1 of 1956), any amount of tax and/ or penalty or interest, if any, payable by a dealer or other person under this Act shall be first charge on the property of the dealer or such person. Sec. 54 : Assessment in special cases In the case of any guardian, trustee or agent of any minor or other incapacitated person carrying on business on behalf of and for the benefit of such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in the like manner and to the same extent as it would be leviable on, and recoverable from, any such minor or other incapacitated person, if he were of full age and sound mind and if he were conducting the business himself and all the provisions of this Act and rules made thereunder shall apply accordingly. Sec. 55 : Power of Commissioner and his assistants to take evidence on oath, etc. (1) The Tribunal, the Commissioner or any person other than an Inspector appointed to assist him under sub-section (1) of Section 3 shall, for the purposes of this Act, have - (a) the following powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908) namely : (i) to summons and enforce the attendance of any person and examine him on oath or affirmation; (ii) to compel the production of documents or accounts and to impound or detain them; (iii) to issue commissions for the examination of witness; and (iv) to require or accept proof of facts by affidavits; and (b) Such further powers as may be prescribed. (2) Every proceeding under this Act before the Tribunal or the Commissioner or any person other than an Inspector, appointed to assist the Commissioner under sub- section (1) of Section 3 shall be deemed to be a judicial proceedings within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860 (XLV of 1860) Relevant Rule & Form : Rule 86, Form 69 Sec. 56 : Power of Commissioner to call for information in certain cases The Commissioner may, for the purposes of this Act - (a) require any firm or any undivided Hindu family to furnish a statement of the names and addresses of the partners of such firm, or of the names and addresses of the manager and members of such family, as the case may be; (b) require any person whom he has reason to believe to be a trustee, guardian, manager or agent to furnish a statement of the name and address of the person for whom he is a trustee, guardian, manager or agent; (c) require any person whom he has reason to believe to have purchased goods from outside Madhya Pradesh to furnish a statement of the name and address of the person from whom he has purchased such goods and the description and price thereof and the manner in which they were delivered to him; (d) require any person whom he has reason to believe to have despatched goods to any place outside Madhya Pradesh to furnish a statement of the name and address of the person to whom he has despatched such goods and of the description and price thereof. Sec. 57 : Furnishing of information by bank and clearing and forwarding agents (1) Every bank including, any branch of a bank and every clearing or forwarding agent shall, if so required by the Commissioner, furnish such particulars including statement of accounts and affairs verified in the manner, specified by the Commissioner as he may require in respect of transaction of any dealer with such bank or with such clearing or forwarding agent which during the course of its business handles documents of title to goods or transports goods. (2) If any clearing or forwarding agent contravenes the provisions of sub-section (1), the Commissioner may, after giving such agent a reasonable opportunity of being heard, direct him to pay, by way of penalty, a sum equal to three times the amount of tax payable in respect of the goods involved in the transactions referred to in sub- section (1) and which appear to have been evaded by the owner of such goods due to the failure of such agent to furnish information pertaining thereto required of him by the Commissioner under sub-section (1). Sec. 58 : Control on clearing and forwarding agents to prevent or check evasion of tax (1) The State Government may, if it is satisfied that it is necessary so to do with a view to prevent or check evasion of tax under this Act in any place or places in the State, direct that - (i) every clearing and forwarding agent who during the course of his business handles documents of title to goods or transports goods or despatches or takes delivery of goods and who has his place of business at such places as may be notified by the State Government, shall send an intimation about his business in the prescribed form to the prescribed authority and in the prescribed manner before the prescribed date; and (ii) every such clearing and forwarding agent shall maintain a register in such form and containing such particulars of his business as may be prescribed which shall be open to inspection by the Commissioner. (2) If any clearing or forwarding agent on being directed to do so under sub-section (1) contravenes the provisions thereof, the Commissioner may, after giving such agent a reasonable opportunity of being heard, direct him to pay, by way of penalty a sum not exceeding five hundred rupees. Relevant Rules & Forms : Rule 75; Form 60 & 61 1 See Noti. No. 23, dt. 1.4.95. 2 See Noti. No. 24, dt. 1.4.95. Sec. 59 : Clearing and forwarding agents defined For the purpose of Sections 57 and 58 clearing and/or forwarding agent includes a person engaged in collecting goods from any place inside the State including railway premises and arranging for the transport and/or delivery of such goods to the principal or any other person or carrier of goods for and on behalf of the principal and in the process of collection, transport or delivery handles documents of title to such goods. Sec. 60 : Bar to certain proceedings Save as provided in Section 70, no assessment order or the determination of liability to pay any tax or penalty or the recovery of any tax or penalty made under this Act or the rules made thereunder by the Commissioner or any person appointed under Section 3 to assist him be called into question in any Civil Court and save as provided in Sections 61 and 62, no appeal or application for revision shall lie against any such assessment or order. Sec. 61 : Appeal (1) Any dealer or person aggrieved by an order of assessment under Section 27 with or without penalty or to an order of reassessment under Section 28 or Section 29 with or without penalty passed in respect of him or to an order imposing penalty on him or relating to refund under Section 39 or any order passed under Section 71 may, in the prescribed manner, appeal against such order to the Appellate Deputy Commissioner of Commercial Tax : Provided that in a case where an application made under Section 72 is rejected such dealer or person may in the like manner appeal against the ex-parte order of assessment and in computing the period of limitation for filing the appeal, the period from the date of filing the application under Section 72 to the date of service of order rejecting such application shall be excluded. (2) Any dealer or person aggrieved by an order passed in appeal under sub-section (1) may, in the prescribed manner, appeal against such order to the Tribunal : Provided that the dealer or person may, at his option, instead of filing a second appeal under this sub-section, make an application for revision to the Commissioner under sub-section (1) of Section 62 and where the dealer or person exercises such option he shall be precluded from filing a second appeal under this sub-section. (3) Notwithstanding anything contained in the rules 1[or the regulations] framed by the Tribunal under any law for the time being in force 1[or under the provisions of Section 4] any officer not below the rank of Deputy Commissioner duly authorised by the Commissioner in this behalf shall also have the right to be heard at the hearing of the appeal under sub-section (2). (4) No first 2[............] appeal against an order of assessment, with or without penalty or against an order imposing penalty shall be admitted by the appellate authority unless out of the total balance due from the dealer - (a) where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been 1 The words in bracket are not there in the original Hindi version of the Act nor in the corresponding Sec. 38(2-A) of the MPGST Act. 2 The words ‘or second’ omitted by MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97. paid, ten per cent of such balance; (b) where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to; (i) thirty three per cent, where the default relates to one quarter; (ii) fifty per cent, where the default relates to two quarter; and (iii) seventy five per cent, where the default relates to more than two quarters; (c) where a penalty under Section 69 has been imposed, fifty per cent of such balance; (d) where the order appealed against has been passed under Section 28 and a penalty has been imposed under the said Section, fifty per cent of such balance; and (e) in any other case twenty five per cent of such balance; is paid and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and thereupon the appellate authority shall stay the recovery of the balance of tax and/or penalty till the decision of appeal : Provided that where a dealer is covered by more than one of the aforesaid clauses, the provisions of the clause requiring the payment of the highest amount, shall apply to such dealer and the first or the second appeal shall be admitted only after he has paid such amount; (4-A) No second appeal shall be admitted by the Tribunal unless, out of the total balance due from the dealer after the order passed in first appeal, twenty per cent of such balance is paid and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and thereupon the Tribunal shall stay the recovery of the balance amount till the decision of the appeal. (5) Every first appeal shall be filed within thirty days and every second appeal shall be filed within sixty days from the date of communication of the order against which the appeal is to be filed. 3[(6) Subject to such procedure as may be prescribed,- (a)(i) the Appellate Deputy Commissioner shall, dispose of every appeal under sub- section (1) within one calendar year from the date of filing such appeal. In disposing of such appeal, the Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both but shall not remand the case to the officer against whose order the appeal has been filed, (ii) the Appellate Deputy Commissioner shall, after such enquiry as he may think fit, dispose of every appeal under sub-section (1) pending on the date of commencement of the Madhya Pradesh Vanijyik Kar (Dwitiya Sanshodhan) Adhiniyam, 2002, in accordance with the provisions of clause (a) (i) of this sub-section within one calendar year from the date of commencement of the Said Adhiniyam. (b) The Tribunal, after such enquiry as it deems fit,- (i) confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both, or (ii) set aside the assessment or the imposition of penalty or both and direct the officer whose order of assessment or imposition of penalty has been appealed against to make a fresh assessment or re-impose penalty, after making such enquiry as it may direct: or (iii) pass such order as it may deem fit. and after such further inquiry as it may think fit the Appellate Authority in disposing 1 Sub-section (4-A) inserted by MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97. subs. by MPCT (Amendment) Act 2002 w.e.f 13-8-2002 of any appeal under sub-section (1) or sub-section (2) may - (a) confirm, reduce, enhance or annul the assessment of tax or the 1[imposition of] penalty or both; or (b) set-aside the assessment or the imposition of penalty or both and direct the officer whose assessment or penalty order has been appealed against to make a fresh assessment or re-impose penalty after such further enquiry as may be directed; or (c) pass such order, as it may think fit.] (7) In the case of an order passed in first appeal under this Section against which an application for revision is filed to the Commissioner under sub-section (1) of Section 62, the order passed in revision shall be final and in the case of every other order passed in the first appeal or second appeal under this Section, such order shall, subject to the provisions of this Section, Section 62 or Section 70 as the case may be, be final. Relevant Rules & Forms : Rule 76 to 81; Form 62 & 64 Sec. 62 : Power of revision by Commissioner (1) The Commissioner - (a) either on his own motion, may; or (b) on an application by a dealer or person made within the prescribed period from the date of order, shall; call for the record of the proceeding in which any order was passed and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary 1[and subject to the provisions of this Act, shall pass such order not being an order prejudicial to the dealer or person, as he thinks fit within six month from the date of filing of the application for revision] Provided that the Commissioner shall not revise any order under this sub-section- (a) where an appeal against the order is pending before any authority specified in sub-section (1) of Section 61 or where, if such appeal lies, the time within which it may be filed has not expired; or (b) where a second appeal against the order has been filed : Provided further that no revision shall lie - (i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and (ii) against an order passed under Section 72. Explanation - An order by the Commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person. 2[(1-A) Notwithstanding anything contained in sub-section (1), if the revision under ⇒ 1 The words in bracket are not there in the original Hindi version of the Act nor in the corresponding Sec. 38(5)(a) of the MPGST Act. 2 Clause (b) substituted by MPCT (Second Amendment) Act, 1996 w.e.f. 1.4.95. subs. by MPCT (Amendment) Act 2002 w.e.f 13-8-2002 sub-sections (1-A) and (1-B) inserted. by MPCT (Amendment) Act 2002 w.e.f 13-8-2002 sub-section (1) is in respect of an order of reassessment or re-imposition of penalty in pursuance to any direction given in appeal or revision, the Commissioner may pass an order in accordance with the provisions of sub-section (1), but shall not remand the case to the officer against whose order the application for revision has been filed. (1-B) Where an application for revision filed under clause (b) of sub-section (1) is pending on the date of commencement of the Madhya Pradesh Vanijyik Kar (Dwitiya Sanshodhan) Adhiniyam, 2002, it shall be disposed of in accordance with the provisions of sub-section (1) or sub-section (1-A) as the case may be, within six months from the date of commencement of the said Adhiniyam.] (2) The Commissioner may on his own motion call for the record of any proceeding in which any order under sub-section (1) has been passed by an officer to whom the Commissioner has delegated his powers under Section 62 in pursuance of the provisions of Section 46 and on receipt of the record may make such enquiry or cause such enquiry to be made as he considers necessary and subject to the other provisions of this Act may pass such order thereon not being an order prejudicial to the dealer or person as he thinks fit. (3) The Commissioner may on his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person appointed under Section 3 to assist him including any officer to whom he has delegated his powers under sub-section (1) in pursuance of the provisions of Section 46, is erroneous in so far as it is prejudicial to the interest of the revenue, he may after giving the dealer or person a reasonable opportunity of being heard, after making or causing to be made such enquiry as he deems necessary, pass such order thereon, within one calendar year from the date of initiation of proceeding as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment : Provided that no proceeding shall be initiated under this sub-section after the expiry of 1[five calendar years] from the date of the order sought to be revised : Provided further that the Commissioner shall not revise any order under this sub- section where a second appeal against such order is pending or such appeal has been decided on merits. (4) Any dealer or person objecting to an order passed by the Commissioner under sub-section (3) may appeal to the Tribunal within sixty days of the date on which the order is communicated to him. (5) The provisions of sub-section (4) and (6) of Section 61 shall, mutatis mutandis, apply to appeals filed under sub-section (4). (6) Where the Commissioner considers that any order passed under sub-section (1) by his predecessor or any Additional Commissioner of Commercial Tax is erroneous in so far as it is prejudicial to the interests of revenue, he may file an appeal against such order before the Tribunal within two years from the date of such order. The provisions of Section 61 shall mutatis mutandis apply to the appeals filed under this sub-section. (7) Notwithstanding anything contained in sub-section (1), but subject to such restrictions and conditions as may be prescribed, where on an application made by a dealer the State Government is of the opinion that hardship is being caused to such dealer due to any order passed under any of the provisions of this Act other than an order under Section 32 or an order passed in pursuance or in consequence of an order by the Tribunal or the Civil Court, High Court or Supreme Court, the State Government may direct the Commissioner to initiate proceedings under sub-section (1) in respect of such order and on such direction the Commissioner shall dispose of ________________________________________________________________ ⇒ 1 Subs. for the words ‘three years’ by MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97. such proceeding according to law as if the proceedings had been initiated by him under clause (b) of sub-section (1) : Provided that no such direction shall be given unless - (a) the dealer has exhausted the remedies available to him under Section 61, sub- section (1) of this Section, Section 71 or Section 72, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and/ or (b) his application for revision under sub-section (1) has been rejected on merits : Provided further that such an application shall be entertained by the State Government only once. Relevant Rule & Form : Rule 76 to 82; Form 63, 64 & 65 Sec. 63 : Additional evidence on appeal or revision A dealer shall not be entitled to produce additional evidence whether oral or documentary before the appellate or revisional authority except where the evidence sought to be adduced is evidence, which the assessing authority had wrongly refused to admit or which after exercise of due diligence was not within his knowledge or could not be produced by him before the assessing authority or for the production of which adequate time was not given by the assessing authority and in every such case upon the additional evidence being taken on record reasonable opportunity for challenge or rebuttal shall be given to the Commissioner. Sec. 64 : Court fee stamps on appeal and application for revision An appeal preferred under Section 61 or sub-section (4) or sub-section (6) of Section 62 and an application for revision made under sub-section (1) of Section 62 shall bear court fee stamps of such value as may be prescribed. Relevant Rule : Rule 87, 88 & 89; Sec. 65 : Application of Sections 4 and 12 of the Limitation Act, 3 In computing the period laid down under Section 61, 62 and 70 the provisions of Section 4 and 12 of the Limitation Act, 1963 (No.36 of 1963), so far as may be, shall apply. • Section 4 & 12 of the Limitation Act, 3 : Sec. 4 : Expiry of prescribed period when Court is closed Where the prescribed period for any suit, appeal or application expires on a day when the Court is closed, the suit, appeal or application may be instituted, preferred or made on the day when the Court re-opens. Explanation - A Court shall be deemed to be closed on any day within the meaning of this Section, if during any part of its normal working hours it remains closed on that day. Sec. 12 : Exclusion of Time in legal proceedings (1) In computing the period of limitation for any suit, appeal or application, the day from which such period is to be reckoned, shall be excluded. (2) In computing the period of limitation for an appeal or an application for leave to appeal or for revision or for review of a judgement, the day, on which the judgement complained of was pronounced and the time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be revised or reviewed shall be excluded. (3) Where a decree or order is appealed from or sought to be revised or reviewed, or where an application is made for leave to appeal from a decree or order, the time requisite for obtaining a copy of the judgement on which the decree or order is founded shall also be excluded. (4) In computing the period of limitation for an application to set aside an award, the time requisite for obtaining a copy of the award shall be excluded. Explanation - In computing under this Section the time requisite for obtaining a copy of a decree or any order, any time taken by the Court to prepare the decree or order before an application for a copy thereof is made shall not be excluded.” Sec. 66 : Extension of period of limitation in certain cases The provisions of Section 5 of the Limitation Act, 1963 (36 of 1963), so far as may be, shall apply to appeals and applications for revision and reference under this Act. • Section 5 of the Limitation Act, 3 Sec. 5 : Extension of prescribed period in certain cases Any appeal or any application other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908 (5 of 1908), may be admitted after the prescribed period, if the appellant or the applicant satisfies the Court that he had sufficient cause for not preferring the appeal or making the application within such period. Explanation - The fact that the appellant or the applicant was misled by any order, practice or judgement of the High Court in ascertaining or computing the prescribed period may be sufficient cause within the meaning of this section. Sec. 67 : Power of Commissioner to stay proceedings The Commissioner may by special or general order : (a) pending examination of any question of law - (1) before him, or (2) before the Tribunal on an application under sub-section (1) of Section 70, or (3) before the High Court on an application under sub-section (2) of Section 70, or (b) for any other reason to be recorded in writing, stay any proceeding or proceedings under Section 27 or Section 28 or Section 29 in respect of any dealer or class of dealers. Sec. 68 : Determination of disputed questions (1) If any question is raised by a dealer in respect of the rate of tax on any goods, the Commissioner shall, within six months from the date of receipt of the application made by the dealer for this purpose in the prescribed manner and on payment of such fee as may be prescribed, make an order determining the rate of tax on such goods in accordance with such procedure as may be prescribed. (2) The Commissioner, if the circumstances so warrant, shall have the power to review any order passed under this Section and pass such order as he deemed necessary : Provided that no review of an earlier order shall be made unless a reasonable opportunity of being heard is given to the dealer who is likely to be adversely affected by the review : Provided further that the Commissioner shall not reduce the rate of tax in review. (3) Any order passed by the Commissioner under sub-section (1) and (2) shall have a prospective effect and shall be binding on the authorities referred to in Section 3 in all proceedings under this Act except appeals. Relevant Rule : Rule 83 Sec. 69 : Power of Commissioner or appellate or revisional authority to impose penalty in certain circumstances (1) If the Commissioner or the appellate or revisional authority, in the course of any 1 For the existing sub-section (2), sub-sections (2) & (3) substituted by MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97. Earlier to substitution sub-section (2) read as under : (2) Any order passed by the Commissioner under sub-section (1) shall have a prospective effect and shall be binding on the authorities referred to in Section 3 in all proceedings under this Act except appeals. proceedings under this Act is satisfied that a dealer has concealed his turnover or the aggregate amount of purchase prices in respect of any goods or has furnished false particulars of his sales or purchases, as the case may be, in his return or returns for any year or part thereof or has furnished a false return or returns for such period, the Commissioner or the appellate or the revisional authority as the case may be, may initiate proceeding separately for imposition of penalty under this Section. (2) The proceeding under sub-section (1) shall be initiated by the Commissioner or the appellate or revisional authority as the case may be, by issue of a notice in the prescribed form for giving the dealer an opportunity of being heard. On hearing the dealer, the Commissioner or the appellate or the revisional authority as the case may be, shall pass an order not later than one calendar year from the date of initiation of such proceeding or within such further time as allowed by the State Government, directing the dealer that 1[he shall in addition to the tax payable by him, pay by way of penalty a sum which shall not be less than three times but shall not exceed five times of the amount of tax evaded.] (3) If the total tax shown as payable according to the return or returns and paid by a dealer for any period or part thereof is less than eighty per cent of the total tax assessed under Section 27 such dealer shall be deemed to have concealed his turnover or aggregate of his purchase prices or to have furnished false particulars of his sales or purchases in his return or returns or to have furnished a false return or returns for the purpose of sub-section (1) unless he proves to the satisfaction of the Commissioner or the appellate or the revisional authority, as the case may be, that the concealment of the said turnover or the aggregate of purchase prices or furnishing of particulars of sales or purchases or furnishing of the false return or returns was not due to any fraud or gross negligence on his part. Relevant Rule : Rule 48 Sec. 70 : Statement of case to High Court (1) Within sixty days from the date of communication by the Tribunal of any order to a dealer or to the Commissioner under sub-section (2) of Section 61 or sub-section (4) or sub-section (6) of Section 62 or Section 71 the dealer or the Commissioner may, by application in writing, accompanied, where the application is made by a dealer by a fee of one hundred rupees, require the Tribunal to refer to the High Court any question of law arising out of such order and where the Tribunal decides to make a reference to the High Court, it shall draw up statement of the case and refer it accordingly. (2) If for reasons to be recorded in writing, the Tribunal refuses to make a reference, the applicant may within sixty days from the date of communication of such refusal - (a) withdraw his application and if he does so, the fee paid shall be refunded, or (b) apply to the High Court to require the Tribunal to make a reference. (3) If upon the receipt of an application under clause (b) of sub-section (2) the High 1 Subs. by the MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97 for the following : ‘he shall in addition to the tax payable by him, pay by way of penalty a sum which shall be five times of the amount of tax evaded’ Court is not satisfied that the refusal was justified, it may require the Tribunal to state the case and refer it, and on receipt of such requisition, the Tribunal shall act accordingly. (4) If the High Court is not satisfied that the case stated is sufficient to enable it to determine the question of law raised, it may call upon the Tribunal to make such additions or alterations as the Court may direct in that behalf. (5) The High Court upon the hearing of a reference under this Section shall decide the question of law raised thereby and shall deliver judgement thereon containing the grounds of decision and shall send to the Tribunal a copy of the judgement under the seal of the Court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly. (6) Where an appeal against the judgement of the High Court under sub-section (5) is entertained by the Supreme Court, the Tribunal shall dispose of the case in accordance with the judgement delivered by the Supreme Court and for this purpose a copy of the judgement of the Supreme Court shall be sent to the Tribunal by the High Court under its seal and the signature of the Registrar. (7) The cost of reference under this Section, including the disposal of the fee referred to in sub-section (1) shall be in the discretion of the Court. (8) The tax ordered by the Tribunal to be paid by an order in respect of which an application has been made under sub-section (1) shall, notwithstanding the making of such application or any reference in consequence thereof, be payable upon the making of the order. (9) Where as a result of a reference under this Section the tax due from any dealer is reduced below the amount paid by him under sub-section (8), the difference shall be refunded to him in accordance with the provisions of Section 39. Sec. 71 : Rectification of mistakes (1) The Commissioner may - (i) On his own motion at any time within one calendar year from the date of any order passed by him; or (ii) On an application made by a dealer within one calendar year from the date of receipt of such application, rectify such order for correcting any clerical or arithmetical mistake or any error arising therein from any accidental slip or omission : Provided that the Commissioner shall not entertain any application by the dealer unless it is made within one year from the date of the order sought to be rectified : Provided further that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in writing to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard. (2) Where on an application made by a dealer for the rectification of any order, the order is not rectified within the period specified in sub-section (1), the applicant shall be entitled to have the order rectified in accordance with his application and accordingly the Commissioner shall rectify the order, and where in proceedings initiated suo motu the order is not passed within the time specified in sub-section (1), the proceedings shall stand abated : Provided that nothing herein shall preclude the Commissioner from exercising powers under any other provisions of this Act. (3) (a) The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order - (i) passed by the Tribunal, or (ii) passed by the appellate authority as they apply to the rectification of a mistake by the Commissioner. (b) The Tribunal may rectify any order passed by it - (i) On its own motion at any time within one calendar year from the date of passing of such order; and (ii) on an application made by the dealer or the Commissioner, at any time within one calendar year from the date of receipt of such application. (4) Where any such rectification has the effect of reducing the amount of tax, the Commissioner shall in the prescribed manner refund any amount due to the dealer. (5) Where any such rectification has the effect of enhancing the amount of the tax or reducing the amount of the refund, the Commissioner shall recover the amount due from the dealer in the manner provided in Section 32. Relevant Rule & Form : Rule 84; Form 66 Sec. 72 : Power to set aside an ex-parte order In any case in which an order of assessment is passed ex-parte the dealer may :- (a) if he had previous intimation of the date of hearing, within thirty days of the date of hearing; and (b) if the dealer had no previous intimation of the date of hearing within thirty days from the date of service of such order, apply to the assessing authority to set aside the order and reopen the case and if such authority is satisfied that the applicant did not receive notice or was prevented by sufficient cause from appearing on the date fixed, it may set aside the order and reopen the case for hearing : Provided that no application for setting aside an ex-parte assessment order shall be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the dealer : Provided further that such an application shall be entertained only once in the course of any proceeding. Sec. 73 : Collection of tax by dealers (1) No person other than a registered dealer or a person who is deemed to be a dealer who has failed to apply for registration under the provisions of clause (b) of sub- section (10) of Section 22 shall collect any amount by way of tax under this Act and no collection of tax shall be made except in accordance with the provisions of this Act and the rules made thereunder. (2) Any amount collected by any person in contravention of the provisions of sub- section (1) or any amount collected by any person by way of tax or in any other manner not payable under any provisions of this Act shall be liable to forfeiture to the State Government. (3) If the Commissioner, in the course of any proceedings under this Act or otherwise has reason to believe that any amount is liable for forfeiture under sub-section (2), he shall serve on the person who has collected such amount a notice in the prescribed form requiring him to show cause why the said amount should not be forfeited to the State Government and on receipt of the reply, if any, thereto, the Commissioner shall make enquiry and shall make such order including an order of forfeiture as he thinks fit, after giving such person a reasonable opportunity of being heard. (4) Where an order of forfeiture under sub-section (3) has been made, the person making the unauthorised collection shall forthwith pay the amount so forfeited to the State Government if it has not already been paid and on his failure to do so, such amount shall be recoverable from him as if it were a tax due from him. (5) Where an order for forfeiture is passed the Commissioner shall publish or cause to be published in the prescribed manner a notice therefor for information of the persons from whom the amount so forfeited had been collected giving such details as may be prescribed. (6) On the publication of the notice under sub-section (5) a refund of such amount or part thereof may be claimed from the State Government within one year from the date of publication of the said notice by the person from whom it was unauthorisedly realised by way of tax and for this purpose the person claiming the refund shall make an application in the prescribed form. (7) On receipt of an application under sub-section (6) the Commissioner shall hold such enquiry as he deems fit and if he is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid to the State Government and no refund, set off or remission in respect of that amount was granted, the Commissioner shall refund such amount or any part thereof to the person concerned. (8) Notwithstanding anything contained in this Act or in any other law for the time being in force where any amount collected by any person is forfeited to the State Government under this Section, such forfeiture shall, if the amount forfeited has been paid to the State Government, discharge him of the liability to refund the amount to the person from whom it was so collected. (9) A dealer specified in clause (b) of sub-section (10) of Section 22 shall be deemed to be a registered dealer for the purpose of this sub-section. Relevant Rule & Form : Rule 85; Form 67 & 68 Sec. 74 : Offences and penalties (1) Whoever - (a) collects any amount by way of tax in contravention of Section 11; or (b) fails to get himself registered as required by sub-section (1) or sub-section (2) of Section 22; or (c) fails, without sufficient cause, to submit any return as required by sub-section (1) of Section 26 or submits false return or furnishes a false statement; or (d) without reasonable cause fails to pay the tax due within the time allowed; or (e) fails or neglects to issue bill or cash memorandum or to keep or preserve the bill or cash memorandum as required under Section 43; or (f) not being a registered dealer falsely represents when purchasing goods that he is a registered dealer; or (g) fails to keep accounts or records of sales or purchases in accordance with any requirement made of him under Section 42; or (h) knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or 1[(hh)(i) fails to file a declaration under sub-section (5) of section 45-A: or (ii) prevents or obstructs the interception or search of any vehicle or obstructs inspection of any goods under section 45-A or 45-C or 45-D: or (iii) fails to file a declaration under section 45-E: or ] (i) neglects to furnish any information required by Section 48; or (j) refuses or fails to comply with any requirement made of him under Section 45 or Section 56 or sub-section (1) of Section 57; or (k) makes a false statement in a verification or declaration prescribed under this Act which he either knows or believes to be false or does not believe to be true; or (l) fails to send intimation required under clause (i) of sub-section (1) of Section 58; or (m) fails to maintain a register in accordance with the provisions of clause (ii) of sub- section (1) of Section 58 or refuses or fails to produce the same when required so to do under the said clause; or subs. by MPCT (Amendment) Act 2002 w.e.f 13-8-2002 (n) collects any amount by way of tax in contravention of the provisions of sub- section (1) of Section 73; shall without prejudice to the recovery of the tax or penalty that may be due from him, be punishable with - (i) (a) imprisonment which may extend to three years and a fine which may extend to two thousand rupees or equal to the amount of tax remained to be paid by the dealer whichever is higher, in respect of offence under clause (b); and (b) imprisonment which may extend to three years and a fine which may extend to two thousand rupees in respect of offence under clause (c), (f), (h) or (k); and when the offence is a continuing offence a further fine which may extend to rupees one hundred for every day, the offence continues. (ii) imprisonment which may extend to six months or a fine which may extend to one thousand rupees or both in respect of offences not covered by clause (i) and where the offence in respect of which a fine has been imposed, is a continuing offence a further fine which may extend to rupees fifty for every day the offence continues. Explanation - For the purpose of liability to punishment under this sub-section the expression dealer or person shall mean, - (a) the partners in relation to a partnership concern; (b) the president and secretary of the managing body in relation to co-operative society; (c) the proprietor in relation to a proprietorship concern; (d) the karta or manager in relation to Hindu Undivided Family; and (e) the Secretary, manager and directors in relation to a company incorporated under the Companies Act, 1956 (No. 1 of 1956); (2) No court shall take cognizance of any offence punishable under this Act or any rules made thereunder except with the previous sanction of the Commissioner and no Court inferior to that of a magistrate of the first class shall try any such offence. (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974), all offences punishable under this Act shall be cognisable and bailable. (4) Subject to such conditions as may be prescribed, the Commissioner may authorise any person appointed under Section 3 to assist him to investigate all offences punishable under this Act. (5) Every person authorised under sub-section (4) shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (No. 2 of 1974) upon an officer-in-charge of a police station for the investigation of a cognisable offence. Sec. 75 : Compounding of offences (1) Subject to such conditions as may be prescribed, the Commissioner may, either before or after the institution of proceedings under this Act, permit any person charged with an offence under this Act or any rule made thereunder, to compound the offence on payment of such sum not exceeding one thousand rupees as the Commissioner may determine : Provided that where the offence charged is under clause (b) or clause (c) of sub- section (1) of Section 74 and the amount of tax which would have been payable by such person had he complied with the provisions of this Act is more than five hundred rupees, the Commissioner may allow composition on payment of a sum not exceeding twice such amount. (2) On payment of such sum as may be determined by the Commissioner under sub- section (1) the accused person shall be discharged, and no further proceedings shall be taken against him in respect of the same offence. Relevant Rule & Form : Rule 90; Form 70 Sec. 76 : Bar of prosecution in certain cases No prosecution for contravention of any provision of this Act or of the rules made thereunder shall be instituted in respect of the same facts on which a penalty has been imposed under this Act or the said rules, as the case may be, if the penalty has been paid within a period of six months from the date of service of the order imposing the penalty. Sec. 77 : Protection of persons acting in good faith and limitation of suit and prosecution (1) No suit, prosecution or other proceedings shall lie against any officer or servant of the State Government for any act done or purporting to be done under this Act 1[or the rules made thereunder] without the previous sanction of the State Government. (2) No officer or servant of the State Government shall be liable in respect of any such act, in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act. (3) No suit shall be instituted against the State Government and no prosecution or suit shall be instituted against any servant of the State Government in respect of anything done or intended to be done under this Act unless the suit or prosecution has been instituted within three months from the date of the act complained of : Provided that in computing the period of limitation under this sub-section the time taken for obtaining sanction under sub-section (1) shall be excluded. Sec. 78 : Disclosure of information by public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act or in evidence recorded under this Act other than evidence given before a Criminal Court shall, save as provided in sub- section (3), be kept confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872) no Court shall, save as aforesaid, be entitled to require any servant of the State Government to produce before it, any such statement, return, account, document or recorded evidence or any part thereof or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3), any servant of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both. (3) Nothing contained in this Section shall apply to the disclosure - (a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or under the Act repealed by this Act or under the Indian Penal Code 1860 (XLV of 1860) or under any other enactment for the time being in force; or (b) of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out the object of this Act; or (c) of any such particulars when such disclosure is occasioned by the lawful 1 The words in bracket are not there in the original Hindi version of the Act nor in the corresponding Sec. 48(1) of the MPGST Act. employment under this Act or any process for the service of any notice or the recovery of any demand; or (d) of any such particulars to a civil court in any suit to which the Government is a party and which relates to any matter arising out of any proceeding under this Act 1[or the Act repealed by this Act]; or (e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act 1[or the Act repealed by this Act]; or (f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Commercial Tax Department to any person or persons appointed by the Commissioner under the Public Servant (Inquiries) Act, 1850 (XXX of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or (g) of such facts to an officer of the Central or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or (h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 (II of 1899) to impound an insufficiently stamped document; or (i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act or the Act repealed by this Act against a legal practitioner, tax practitioner, or chartered accountant, to the authority empowered to take disciplinary action against members practicing the profession of a legal practitioner, tax practitioner or chartered accountant, as the case may be; or (j) of any such particulars to the Directorate of Economics and Statistics Department as may be necessary, for enabling him to work out the incidence of tax on any commodity or for carrying out any statistical survey of trade, commodity or dealers; or (k) of such information as may be required by any officer of department of the Central Government or of a State Government for the purpose of investigation into the conduct and affairs of any public servant or by a court in connection with any prosecution of the public servant arising out of any such investigation. Sec. 79 : Sales not liable to tax (1) Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods shall not be imposed under this Act - (i) where such sale or purchase takes place outside the State of Madhya Pradesh; or (ii) where such sale or purchase takes place in the course of inter-State trade or commerce; or (iii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territories of India. 1 The words in bracket are not there in the original Hindi version of the Act. (2) For the purpose of this Section whether a sale or purchase takes place - (i) outside the State of Madhya Pradesh; or (ii) in the course of inter-State trade or commerce; or (iii) in the course of the import of goods into the territory of India or the export of goods out of such territory, shall be determined in accordance with the principles specified in Section 3, 4 and 5 of the Central Sales Tax Act, 1956 (No.74 of 1956). Sec. 80 : Power to make rules (1) The State Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules prescribing - (a) all matters which under any provision of this Act are expressly required to be or may be prescribed under this Act. (b) the period for return of goods under clause (z) of Section 2. (c) the manner in which proceedings shall be instituted under Section 6. (d) the manner of proving the payment of tax by the principal under sub-section (3) and by the agent under sub-section (4) of Section 7. (e) (i) the restrictions and conditions subject to which the provisions of sub-section (2) of Section 9 shall apply to a selling registered dealer. (ii) the restrictions and conditions subject to which tax shall be levied at the concessional rate under sub-section (2) of Section 10. (iii) the restrictions and conditions subject to which and the manner in which set off shall be granted under Section 13. (f) the conditions subject to which a dealer may be licensed, prescribing the yearly turnover of goods and the rules for the determination of licence fee under Section 18. (g) the restrictions and conditions subject to which permission may be granted to a registered dealer to pay a lumpsum in lieu of tax by way of composition and the manner of determining such sum under Section 19. (h) (i) the authority to whom application for grant of a registration certificate under sub-section (3) of Section 22 shall be made and the manner of making them. (ii) the form of a registration certificate under sub-section (4) of Section 22 and the manner of granting a registration certification under Section 23. (iii) the manner of making application under sub-section (1) of Section 24 and the form of provisional registration certificate under sub-section (2) of Section 24. (i) the form and manner in which and the restrictions and conditions subject to which a recognition certificate shall be issued under Section 25. (j) (i) the manner of and the authority to whom and the dates by which returns shall be furnished under sub-section (1) of Section 26. (ii) the manner of furnishing revised return under sub-section (3) of Section 26. (k) (i) the restrictions and conditions subject to which return may be accepted under sub-section 2 of Section 27 and time within which an intimation of acceptance shall be sent to the dealer under the said sub-section; (ii) the manner in which tax shall be assessed under sub-section (6) of Section 27. (l) (i) the time within which and the fee on payment of which a tax practitioner or a person entitled to appear as a practitioner shall get himself enrolled under sub-section (3) of Section 31. (ii) the form of enrollment certificate under sub-section (3) of Section 31. (m) (i) the intervals at which the tax shall be paid under sub-section (1) of Section 32. (ii) the manner in which the full amount of tax due shall be paid into Government treasury under sub-section (2) of Section 32. (iii) the restrictions and conditions subject to which further time may be given by the Commissioner under sub-section (8) of Section 32. (iv) the manner in which and the period within which the Commissioner shall inform the dealer or person and the authority regarding arrears of tax under sub-section (14) of Section 32. (v) the form of notice under sub-section (3) of Section 33. (vi) the manner in which and time within which the tax payable in advance shall be paid; (vii) the manner in which any amount deducted by the purchaser under sub- section (1) of Section 34 shall be paid and adjusted; (viii) the manner in which and the time within which an amount deducted under sub-section (1) of Section 35 shall be deposited by a person. (viii-a) the manner and form in which and the authority by whom the certificate shall be issued under Section 35-A. (ix) the form and the manner in which, the authority by whom, the time within which and the period for which tax clearance certificate shall be issued under Section 36. (x) the manner in which and the restrictions and conditions subject to which deferred payment of tax due may be made by a dealer under Section 37. (n) the manner in which, the extent to which, the person to whom and the conditions subject to which the refund shall be made under Section 39. (o) the conditions subject to which tax may be remitted under Section 41. (p) (i) particulars of bill or cash memorandum under Section 43. (ii) the form and manner in which a declaration shall be filed under Section 44. (q) (i) the conditions subject to which the Commissioner may require the production of accounts, register or documents or to furnish any other information under sub-section (1) of Section 45. (ii) the manner in which goods shall be disposed off under clause (g) of sub- section (6) of Section 45. (qq)(i) the manner in which check posts be set up or barrier erected, the particulars which a bill, invoice or challan and a declaration shall contain, the form and manner in which a declaration shall be filed, 1[the manner in which and the fee on payment of which the declaration form shall be obtained] the manner in which the goods shall be seized and penalty imposed, the manner in which the seized goods shall be released, the manner in which the goods seized shall be confiscated and sold, and the manner in which the transporter may authorise the consignor or consignee to appear before the check post officer under Section 45-A. 2[(ii) the form and manner in which, the date by which and the authority to whom the particulars of goods transported shall be furnished under Section 45-B.and the form of the declaration to be furnished under section 45-E.] 1 Clause (viii-a) inserted by MPCT (Second Amendment) Act, 1997 w.e.f. 1.9.97. 2 Clause (qq) inserted by MPCT (Amendment) Act, 2000 w.e.f. 15.3.2000. inserted by MPCT (Amendment) Act, 2002 w.e.f. 13-8-2002 inserted by MPCT (Amendment) Act, 2002 w.e.f. 13-8-2002 (r) the restrictions and conditions subject to which the Commissioner may delegate his powers and duties under Section 46. (s) the authority to whom and the time within which information regarding the changes of business shall be furnished under Section 48. (t) (i) the prescription of further powers of authorities under clause (b) of sub-section (1) of Section 55. (ii) the form in which, the authority to whom, the manner in which and date before which the intimation under clause (i) of sub-section (1) of Section 58 shall be sent; and (iii) the form in which the register under clause (ii) of sub-section (1) of Section 58 shall be maintained and the particulars which such a register shall contain. (u) (i) the manner of preferring appeal under Section 61. (ii) procedure to be followed by the appellate authority in disposing of appeals under sub-section (6) of Section 61. (iii) the time within which the Commissioner may call for record of proceedings under sub-section (1) of Section 62. (iv) the procedure for and other matters including fees incidental to the disposal of appeals, applications for revision or rectification of mistake under Section 61, 62 or 71 and other miscellaneous applications or petitions for relief under this Act. (v) the value of the Court fee stamps which an appeal or application for revision shall bear, under Section 64. (v) (i) the procedure for making an order under sub-section (1) of Section 68. (ii) the manner in which the refund shall be made under Section 71. (iii) (a) the form of notice under sub-section (3) of Section 73. (b) the details to be given in and the manner in which the notice shall be published under sub-section (5) of Section 73. (c) the form of application in which refund may be claimed under sub- section (6) of Section 73. (w) (i) the conditions subject to which the Commissioner may authorise the persons appointed under Section 3 to assist him to investigate all offences under this Act under sub-section (4) of Section 74. (ii) the conditions subject to which the Commissioner may compound the offences under sub-section (1) of Section 75. (x) how and within what time applications, information and notice shall be made, furnished or served under this Act. (y) (i) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; and (ii) generally regulating the procedure to be followed and the form to be adopted in the proceedings under this Act. (z) the manner, procedure and other matters in relation to realisation of tax under Section 9-A. (zz) the manner of realisation of tax under Section 9-B. (3) The Power to make rules under this Section shall include the power to give retrospective effect from a date not earlier the date of commencement of this Act to the rules or any one of them. (4) In making any rule the State Government may direct that - (a) a breach thereof shall be punishable with fine not exceeding five hundred rupees, and if the offence is a continuing one, with a fine not exceeding twenty five rupees for every day the offence continues; and (b) in respect of contravention of any rule, the Commissioner may impose a penalty not exceeding five hundred rupees : 1 Clause (z) inserted by MPCT (Amendment) Act, 1995 w.e.f. 1.4.95. 2 Clause (zz) inserted by MPCT (Amendment) Act, 1997 w.e.f. 1.5.97. Provided that no such penalty shall be imposed without giving the person concerned reasonable opportunity of being heard. (5) All rules made under this Section shall, as soon as may be, after they are made, be laid on the table of Legislative Assembly. Sec. 81 : Repeal and savings 1[The Madhya Pradesh General Sales Tax Act, 1958 (No.2 of 1959) shall stand repealed on the date of coming into force of this Act] : Provided that - (i) such repeal shall not - (a) affect the previous operation of the Act so repealed or anything duly done or suffered, thereunder; or (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act; or (c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against the repealed Act; or (d) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed, as if this Act had not been passed and the said Act had not been repealed. (ii) Unless it is otherwise expressly provided, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate or licence) in the exercise of any power conferred by or under the said Act shall, in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of the powers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thing was done or action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act. (iii) Any assessment, appeal, revision or other proceedings arising under the repealed Act and the rules made thereunder and or pending before an officer or authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment, shall be made or such appeal or revision or other proceeding shall be heard and decided by such officer or authority in accordance with the provisions of the repealed Act or the rules made thereunder as if they were the officer or authority duly empowered for the purpose under the repealed Act. (iv) Notwithstanding anything contained in clause (i), any appeal, revision, reference or other proceedings arising under the repealed Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the authority competent to entertain any appeal, revision, reference or any other 1 Subs. by MPCT (Amendment) Act, 1995, w.e.f. 1.4.94. 2 Clause (iv) inserted by MPCT (Second Amendment) Act, 1996 w.e.f. 1.4.95 proceedings in accordance with the provisions of this Act. Sec. 82 : Transitory provisions Where any goods are held in stock on the date of commencement of this Act are tax paid goods within the meaning of the Act repealed by this Act, are sold or consumed in the manufacture on or after such date, such goods shall be deemed to be tax paid goods for the purpose of this Act. Sec. 83 : Powers to remove difficulties If any doubt or difficulty arises in giving effect to any of the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by Section 81, the State Government may within two years from the date of commencement of this Act by order notified in the official Gazette of the State make such provision not inconsistent with this Act as appear to be necessary or expedient for removing the doubt or difficulty. _______________ *