MADHYA PRADESH VAT RULES, 2005

MADHYA PRADESH VAT RULES, 2005   TABLE OF CONTENTS     Rules Particulars     CHAPTER I     Short Title and commencement     Definitions       CHAPTER II   Appointments     Constitution of the Appellate Board and its functions     CHAPTER III     Limit of turnover under sub-section (1) of section 5 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of section 10:-     Initiation of proceedings for determination of liability     Manner of proving payment of tax by the contractor     CHAPTER IV   Composition of tax     Claiming by or allowing to a registered dealer or a person other than a registered dealer rebate of input tax under sections 14     CHAPTER V   Period for making an application for grant of registration certificate under section 17     Application for grant of registration certificate     Grant of Registration Certificate     Grant of duplicate copy of registration certificate     Supply of certified copies of registration certificate and its exhibition     Information under Sub-section (8) of section 17     Amendment of registration certificate     Information on the death of a dealer     Cancellation of registration certificate under sub-section (10) of section 17     Submission of registration certificate for cancellation     Furnishing of security under clause (a) of sub-section (12) of section 17     CHAPTER VI   Returns     Monthly Returns     Revised returns     Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.     Terms and conditions subject to which permission to furnish return for different period may be granted     Notice under sub-section (5) of section 18     Production of documents     Manner of tax audit     Notice under sub-section (4) of section 20     Selection of dealers for re-assessment under sub-section (2) of section 20 A     Manner of assessment, re-assessment and imposition of penalty     Notice under sub-section (6) of section 17, sub-section (8) of section 24, sub-section (2) of section 40, sub-section (6) of section 55 and rule 81     Form of order of assessment and/or penalty     Assessment case record     Enrollment of tax practitioners     Payment of tax     Method of payment     Fraction of a rupee to be rounded of     Reconciliation of payments     Notice of demand for payment of any sum due under the Act     Recovery of tax, penalty, interest or any other sum payable under the Act.     Notice for recovery of modified amount under sub-section (12) of section 24     Report of recovery of tax, penalty or any other amount     Notice of demand and payment of tax in advance of assessment and the manner of its payment     Payment of sums deducted under section 26, and issue of a certificate under section 27     Notice for recovery from third parties     Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of section 35 and for refund of such amount     CHAPTER VII   Refund by cheque or by refund payment order     Refund adjustment order     Submission of refund adjustment order with the returns     Intimation of book numbers     Order sanctioning interest on delayed refund     Interest payment order     CHAPTER VIII   Furnishing of audit report by certain dealers and conditions for requiring a dealer or class of dealers to maintain accounts in different form and manner     Particulars required in a bill, invoice or cash memorandum     CHAPTER IX   Delegation of Commissioner's powers     Service of notice, summons and orders     CHAPTER X   Filling of memorandum of appeal     Stay of recovery of the remaining amount     Summary rejection     Hearing     Notice to person likely to be affected adversely     Supply of copy of order to the appellant and the officer concerned     Fees     Notice for rectification of mistake under section 54     CHAPTER XI   Production of documents and furnishing of information by dealers     Request requisitioning the services of a police officer     Retention of seized books of accounts, registers and documents     Form of notice and Procedure for release or disposal by way of sale of goods seized under sub-section (6) of section 55     Establishment of check posts and erection of barriers     Submission of declaration in case of a person     Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (3) of section 57     Inspection and search of a vehicle transporting goods     Procedure for seizure and release of goods / vehicle and disposal of good by sale     Procedure for obtaining and keeping record of the declaration form 49     Transit of goods by road through the state and issue of transit pass     Particulars to be given in the documents required to be carried by a transporter under sub-section (2) of section 60.     Furnishing of a declaration under sub-section (1) of section 61     Intimation to be given by clearing, forwarding, booking agent, dalal and person transporting goods     CHAPTER   XII   Issue of tax clearance certificates     Procedure for determination of disputed questions under section 70     Option to pay a lump-sum amount in lieu of penalty levied under section 21, 52, 55 and 57     Claiming by or allowing to a registered dealer rebate of input tax under section 73     Acceptance of declaration or certificate     Imposition of penalty for breach of rules     Repeal