Vidhi Codex

The Madhya Pradesh Value Added Tax Act, 2002

The Madhya Pradesh Value Added Tax Act, 2002

Tax200289 sections

This law establishes the Value Added Tax system for the state of Madhya Pradesh, replacing previous sales tax laws. It applies to all businesses and individuals involved in the sale, purchase, or manufacture of goods within the state. The Act sets specific tax rates for different types of products and outlines the procedures for collecting, accounting for, and paying these taxes. By implementing a VAT regime, the government aims to create a more transparent and efficient tax structure that reduces cascading effects on the economy while ensuring a steady stream of revenue for state development.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Taxing authorities and other officers
  5. 3A. Appellate Authority
  6. 4. Appellate Board
  7. 4A. Orders of Appellate Board
  8. 4B. Procedure of Appellate Board
  9. 5. Incidence of tax
  10. 6. Determination of liability to pay tax
  11. 7. Joint and several liability of certain class of dealers
  12. 8. Liability of a dealer registered under Central Sales Tax Act
  13. 9. Levy of tax
  14. 9A. Levy of tax by weight, volume, measurement or unit on certain goods
  15. 10. Levy of purchase tax
  16. 10A. Levy of purchase tax on certain goods
  17. 11. Composition of tax
  18. 11A. Composition of tax by certain registered dealers
  19. 11B. Payment of lump sum in lieu of tax
  20. 12. Dealer not to pass incidence of tax to agriculturists and horticulturists
  21. 13. Rate of tax on container or packing material
  22. 14. Rebate of input tax
  23. 15. Burden of proof
  24. 16. Tax free goods
  25. 16A. Savings
  26. 17. Registration of dealers
  27. 18. Returns
  28. 19. Tax Audit
  29. 20. Assessment of tax
  30. 21. Assessment / reassessment of tax in certain circumstances
  31. 22. Exclusion of time in assessment proceedings
  32. 23. Appearance before taxing authorities
  33. 24. Payment and recovery of tax, interest, penalty and other dues
  34. 24A. Commercial tax Settlement Authority
  35. 24B. Application for settlement of cases
  36. 24C. Procedure on receipt of an application
  37. 25. Payment of tax in advance of assessment on failure to furnish returns
  38. 26. Deduction and payment of tax in certain cases
  39. 28. Special mode of recovery
  40. 29. Payment of tax in case of transfer or discontinuance of business
  41. 30. Liability of firms
  42. 31. Transfers to defraud revenue void
  43. 32. Assessment/re-assessment of legal representatives
  44. 33. Tax to be first charge
  45. 34. Omitted
  46. 35. Collection of tax by dealers
  47. 36. Sales not liable to tax
  48. 37. Refunds
  49. 38. Power to withhold refund in certain cases
  50. 39. Accounts
  51. 40. Dealers to issue bills, invoices or cash memoranda
  52. 41. Delegation of Commissioner powers and duties
  53. 42. Transfer of proceedings
  54. 43. Power of Commissioner and his assistants to take evidence on oath etc
  55. 44. Power of Commissioner to call for information in certain cases
  56. 45. Power of Commissioner to stay proceedings
  57. 46. Appeal
  58. 47. Power of revision by Commissioner
  59. 48. Additional evidence in appeal or revision
  60. 49. Court fee stamps on memorandum of appeal and application for revision
  61. 50. Application of Sections 4 and 12 of Limitation Act, 1963
  62. 51. Extension of period of limitation in certain cases
  63. 52. Power of Commissioner or Appellate Authority or Appellate Board to impose penalty
  64. 53. Appeal to High Court
  65. 54. Rectification of mistakes
  66. 55. Detection and checking evasion of tax by dealers liable to pay tax
  67. 55A. Special provision for assessment of cases relating to detection and prevention of tax evasion
  68. 56. Survey
  69. 57. Establishment of check-post and inspection of goods while in movement
  70. 58. Transit of goods by road through the State and issue of transit pass
  71. 59. Omitted
  72. 60. Omitted
  73. 61. Regulation of delivery and carrying goods away from Railway premises
  74. 62. Control on clearing, forwarding or booking agent and any person transporting goods
  75. 63. Power to call for information from Banking, non-banking financial Companies or insurance companies
  76. 64. Offences and Penalties
  77. 65. Production of Tax Clearance Certificate
  78. 66. Bar to Certain Proceedings
  79. 67. Bar of prosecution in certain cases
  80. 68. Protection of persons acting in good faith and limitation of suit and prosecution
  81. 69. Disclosure of information by public servant
  82. 70. Determination of disputed questions
  83. 70A. Power of State Government to amend Schedule I and II
  84. 71. Power to make rules
  85. 72. Repeal and savings
  86. 73. Transitory provisions
  87. 74. Power to remove difficulties
  88. I. Schedule I: Goods Exempt from Tax
  89. II. Schedule II: Goods Taxable at Different Rates

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