section 3
Competent authority
The Madhya Pradesh Karadhan Adhinayamon Ki Puranee Bakaya Raashi Ka Samadhan Act, 2021General20214 sections
Statutory text
- (1) The Commissioner of Commercial Tax shall be the Commissioner for the purpose of this Act.
- (2) Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer, as specified in sub-section
- (1) of Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and having jurisdiction as specified in sub-section
- (4) of Section 3 of the Madhya Pradesh Vat Act, 2002 shall be the competent authority for the purpose of this Act.
- (3) The Competent Authority as specified in sub-section
- (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:
Study data processing for this section.
PDF: pending for this language.