Vidhi Codex

Bare Act

The Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018

General201817 sections

This law imposes a one percent cess on the taxable turnover of motor spirit sold by dealers in Madhya Pradesh to generate funds for developing urban transport infrastructure. It applies to all registered dealers dealing in motor spirit, who are required to pay this cess alongside their existing VAT obligations. The collected money is directed into a specific fund dedicated to urban transport development, and dealers can claim a refund if they sell the spirit for inter-state trade or export. The law also clarifies liability for firms and partners.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and collection of cess
  4. 4. Local Authorities Fund
  5. 5. Incidence of cess
  6. 6. Payment of cess
  7. 7. Registration
  8. 8. Refund in certain circumstances
  9. 9. Liability of firms
  10. 10. Cess Authorities
  11. 11. Delegation of powers
  12. 12. Powers to transfer proceedings
  13. 13. Certain provisions of VAT Act to apply
  14. 14. Certain sales not liable to cess
  15. 15. Power to make rules
  16. 16. Power to remove difficulties
  17. 17. Repeal and saving

PDF: pending for this language.