The Madhya Pradesh Karadhan Adhinayamon Ki Puranee Bakaya Raashi Ka Samadhan Act, 2021

1. (1) This Act may be called the Madhya Pradesh Karadhan Adhiniyamon Ki Puranee Bakaya Rashi Ka Samadhan Adhiniyam, 2021.
2. (2) It shall extend to the whole of the State of Madhya Pradesh.
3. (3) It shall be deemed to have come into force from the date of publication of The Madhya Pradesh Karadhan Adhiniyamon Ki Purane Bakaya Rashi Ka Samadhan Adhyadesh, 2020 (NO. 11 of 2020) in the Official Gazette.

1. (1) In this Act, unless the context otherwise requires,—
   • (a) "Appellate Authority" means the Appellate Authority specified in Section 8 of the Act;
   • (b) "assessed tax" means tax determined as being payable under an order of assessment or reassessment under the relevant Act;
   • (c) "applicant" means a person, who is liable to pay old arrears under the relevant Acts and also includes a person willing to settle the amount of old arrears of any other person, who desires to avail the benefit of settlement by complying with the conditions under this Act;
   • (d) "Commissioner" means the Commissioner of Commercial Tax appointed under Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002);
   • (e) "Competent Authority" mean the Competent Authority specified in sub-section
2. (2) of Section 3 of the Act;
   • (f) "disputed amount" means any demand against which a litigation has been filed before any Appellate Authority or Forum but shall not include any demand where the Government has filed any case against such demand before any Appellate Authority or Forum on or before the coming into force of the Act;
   • (g) "old arrears" means.—
     • (i) tax, by whatever name called, under the relevant Act;
     • (ii) interest payable under relevant Act;
     • (iii) penalty imposed under relevant Act; Provided that in respect of any statutory order for which settlement is desired, pertaining to any order of assessment, reassessment and/or penalty and/or interest relating to any period ending on or before 31st March, 2016 which is due for payment as on the date of filing application under sub-section
3. (1) of Section 5: Provided further that old arrears shall not include any demand created by any statutory order passed under relevant Act read with Section 55 or 57 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) and any arrears related to deferment of tax schemes, issued by the State Government under the relevant Acts, from time to time;
   • (h) “Order of settlement” means an order issued under this Act in respect of settlement of amount of old arrears and waiver of the amount of old arrears under relevant Act;
     • (i) “relevant Act” means,—
     • (i) The Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) (repealed); or
     • (ii) The Madhya Pradesh Vanijiyik Kar Adhiniyam, 1994 (No. 5 of 1995) (repealed); or
     • (iii) The Madhya Pradesh Vat Act, 2002 (No. 20 of 2002); or
     • (iv) The Central Sales Tax Act, 1956 (No. 74 of 1956); or
     • (v) The Madhya Pradesh Hotel Tatha Vas Me Vilas Vastuon Par Kar Adhiniyam, 1988 (No. 13 of 1988) (repealed); or
     • (vi) The Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 (No. 11 of 2011) (repealed); and includes the rules made or notifications issued thereunder;
   • (j) “settlement amount” means the amount to be paid by the applicant along with his application for the settlement of old arrears including the amount to be paid as per notice issued under sub-section
4. (2) of Section 6;
   • (k) “statutory certificates” for the purpose of this Act means declarations and certificates mentioned under rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957;
   • (l) “statutory order” means the latest order passed under the relevant Act, raising demand of tax and/or interest and/or penalty payable thereunder;
   • (m) “undisputed amount” means an amount which is not disputed, or which is not related to statutory certificates or declarations.
5. (2) The words and expressions used in this Act, but not defined shall have the same meaning as assigned to them under the relevant Act.

1. (1) The Commissioner of Commercial Tax shall be the Commissioner for the purpose of this Act.
2. (2) Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer, as specified in sub-section
3. (1) of Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and having jurisdiction as specified in sub-section
4. (4) of Section 3 of the Madhya Pradesh Vat Act, 2002 shall be the competent authority for the purpose of this Act.
5. (3) The Competent Authority as specified in sub-section
6. (2) shall have the financial jurisdiction as per the following limits of old arrears with respect to an application:—
   • (i) Assistant Commercial Tax Officer for the amount not exceeding Rs. 5 Lakh;
   • (ii) Commercial Tax Officer for the amount not exceeding Rs. 15 Lakh;
   • (iii) Assistant Commissioner for any amount:

Settlement amount

1. (1) The settlement amount to be paid along with each application for settlement of old arrears shall be as per the following table, namely:— TABLE No.
2. (1) | Type of the Cases
3. (2) | Amount to be paid related to tax for settlement
4. (3) | Amount to be paid related to interest and or penalty for settlement (4) 1. Amount related to statutory