The Madhya Pradesh Karon Ki Puranee Bakaya Rashi Ka Samadhan Adhiniyam, 2017

1.

1. (1) This Act may be called the Madhya Pradesh Karon Ki Puranee Bakaya Rashi Ka Samadhan Adhiniyam, 2017.
2. (2) It extends to the whole of the State of Madhya Pradesh.
3. (3) It shall come into force on the date of its publication in the official Gazette.

2.

1. (1) In this Act, unless the context otherwise requires,
   • (a) "appellate authority" means the appellate authority specified in section 8;
   • (b) "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;
   • (c) "commissioner" means the Commissioner of Commercial Tax appointed under Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002);
   • (d) "competent authorities" means the competent authorities specified in sub-section
2. (2) of Section 3;
   • (e) "old arrears" means,
     • (i) tax, by whatever name called, under any of the relevant Act;
     • (ii) interest payable under relevant Act;
     • (iii) penalty imposed under relevant Act, in respect of any stautory order for which settlement is desired, pertaining to any order of assessment and/or penalty for any period ending on or before 31st March, 2012 which is due for payment as on the date of filing application under sub-section
3. (1) of Section 5: Provided that "old arrears" shall not include any demand created by any statutory order in result of any action taken under 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;
   • (f) "order of settlement" means an order issued under this Act in respect of settlement of amount of old arrears under any of the relevant Act;
   • (g) "relevant Acts" means,
     • (i) the Madhya Pradesh General Sales Tax Act, 1958 (repealed);
     • (ii) the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) (repealed);
     • (iii) the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002);
     • (iv) the Central Sales Tax Act, 1956 (No. 74 of 1956); and includes the rules made or notifications issued thereunder;
   • (h) "settlement amount" means the amount of old arrears to be paid by the applicant along with his application for the settlement;
     • (i) "statutory order" means an order passed under the relevant Act, raising demand of tax and/or interest and/or penalty payable;
4. (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.

3.

1. (1) The Commissioner of Commercial Tax shall be the Commissioner for the purposes 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), to assist the Commissioner, and having jurisdiction as specified in sub-section
4. (4) of Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) shall be the competent authorities for the purposes of this Act.
5. (3) The competent authorities as specified in sub-section
6. (2) shall have jurisdiction as per the following limits of the total amount of old arrears involved in all the applications filed by a single applicant,
   • (i) Assistant Commercial Tax Officer for the amount not exceeding Rupees 5 Lac,
   • (ii) Commercial Tax Officer for the amount not exceeding Rupees 15 Lac,
   • (iii) Assistant Commissioner for any amount

4.

1. (1) The settlement amount to be paid along with each application for settlement shall be 40 percent of the total amount of the old arrears or 100 percent of the tax amount involved in the old arrears, whichever is higher: Provided that where a separate penalty order has been passed for which application for settlement is furnished, then it shall be mandatory to pay the 100 percent amount of the tax outstanding, as per the relevant statutory order of assessment, which is linked with such separate order of penalty: Provided further that for calculation of settlement amount, if any part payment had earlier been made in relation to a statutory order, such paid amount shall be adjusted proportionately against the initially outstanding amount of tax, interest and penalty assessed in the statutory order.
2. (2) The payment of the settlement amount shall be made electronically in the form of challan prescribed under the relevant Act or, under sub-rule
3. (6) of rule 37 of the Madhya Pradesh Vat Rules, 2006, as the case may be.

5.

1. (1) The applicant desiring settlement, shall apply to the competent authority, within 60 days from the date of coming into force of the Madhya Pradesh Karon Ki Puranee Bakaya Rashi Ka Samadhan Adhyadesh, 2017 (No. 3 of 2017) in the Form, as specified by the Commissioner, along with proof of payment of requisite settlement amount as per sub-section
2. (1) of Section 4: Provided that the State Government may, if considers it necessary in the public interest, extend the said period for a further period of 30 days by a notification.
3. (2) Separate applications shall be submitted by the applicant for each statutory order, under each relevant Act. A summary of all applications shall also be filed along with the applications in the Form, as specified by the Commissioner. All the applications shall be filed by an applicant in one attempt only. (3

6.

1. (1) The competent authority shall make the scrutiny of the applications filed and if it is found incomplete or incorrect in any manner, a notice shall be issued to the applicant, within 30 days of filing of the application, to rectify the same within a period of 7 days from communication of such notice.
2. (2) The applicant shall, within 7 days from the communication of the notice, correct the defects and make the payment of additional amount of settlement, if any, and shall submit the details before the competent authority accordingly: Provided that where the applicant fails to comply with the provisions as above

7. The competent authority may,

1. (a) on his own motion at any time within 90 days from the date of passing order of settlement under sub-section

1. (3) of section 6; or
   • (b) on an application submitted by an applicant, within 90 days from the date of receipt of such application, pass an order rectifying the order of settlement under sub-section
2. (3) of section 6, for correcting any clerical or arithmetical mistake or any error arising therein from any omission: Provided that,
   • (i) competent authority shall not entertain any application by the applicant unless it is made within 30 days from the date of communication of the order under sub-section
3. (3) of section 6 sought to be rectified;
   • (ii) no such rectification shall be made if it adversely affects the applicant unless competent authority has given notice, in the form as specified by the Commissioner, to the applicant of his intention to do so and has given the applicant a reasonable opportunity of being heard.

8.

1. (1) An appeal against the order passed under proviso to sub-section
2. (2) of section 6 shall lie to the Appellate Authority who shall be the Divisional Deputy Commissioner of Commercial Tax, having jurisdiction as specified in sub-section
3. (4) of section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002).
4. (2) The applicant may file an appeal against the order passed under proviso to sub-Section
5. (2) of Section 6 within 30 days from the date of communication of such order.
6. (3) No appeal shall lie against the order of settlement passed under sub-section
7. (3) of section 6.
8. (4) The Appellate Authority shall dispose off every appeal within 30 days from the date of filing such appeal and in disposing of the appeal, the Appellate Authority may,
   • (i) set aside the order of rejection of the application and remand the application to the competent authority for reconsideration, if it is found that proper opportunity had not been given to the applicant before rejection of his application or the submission of the applicant needs to be reconsidered by the Competent Authority, or
   • (ii) reject the appeal.
9. (5) No appeal shall lie against an order of rejection of a remanded application for settlement where such application had been remanded once under sub-section (4).

9. Notwithstanding anything contained in this Act, where it appears to the competent authority, that the applicant has obtained the benefit of settlement, by suppressing any material information or particulars or by furnishing any incorrect or false information or, if any suppression of material facts, concealment of any particulars is found in the proceedings related to search and seizure under the relevant Act, the competent authority may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke the order of settlement passed under sub-section

1. (3) of Section 6.

Review 10. The Commissioner may, on his own motion, at any time, within twelve calendar months from the date of communication of order of settlement of old arrears, call for the record of such order and in so far as it is prejudicial to the interest of revenue, may serve on the applicant a notice and pass an order to the best of his judgment, where necessary.

11.

1. (1) The Commissioner may, from time to time, issue instructions and directions as he may deem fit for carrying out the purposes of this Act.
2. (2) The Commissioner may, by order, specify the Forms and Annexure required for the purpose of this Act.

12.

1. (1) The State Government may, subject to the previous publication in the official Gazette, make rules for carrying out the purposes of this Act.
2. (2) All rules made under this section shall, as soon as after they are made, be laid on the table of Legislative Assembly.

13. If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by an order in writing not inconsistent with the provisions of the Act, remove the difficulty:

Repeal and saving 14.

1. (1) The Madhya Pradesh Karon Ki Puranee Bakaya Rashi Ka Samadhan Adhyadesh, 2017 (No. 3 of 2017) is hereby repealed.
2. (2) Notwithstanding the repeal of the said Ordinance, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provision of this Act.