Madhya Pradesh act 012 of 2018 : The Madhya Pradesh High Speed Diesel Upkar Adhiniyam,2018

313! 3381i? ^www.govtpressmp. nic.in 13 3ft Zens—vi Efi's' ^m1EnHarm

% m

212] W, W, W ^saria ZOE—é?! 15, ^$1851940 Waafitfimfiamfifim

W,fim'msafiazo18_

5644—97— £335]?!- 31

(111.)aTFH—«Itwafiafaafiamanfimfifiaa

safarfimmmfifiifi 3W2o1safimmnfiwafiafiqfimfiafifi'é ^mm,Wfimfimwfia Warm?

Wfimaamnfiamafiwfl,

WW,

31mm.

423

RE

fig dag H43

m

may "Sm No.

N».

Z.

mm. Nd.

NF

mm.

N6.

fig? £3 ammfiflwomm 33%gggfimfi' ^"a?

gamma.

dwmflufimflzwfififi dmfiaa.

§£%%§.

Haggai???

gfifi.

fififififiv

3%.

flagging.

flfiflflfl.

.

{ magma. gfimflgfl. figwflflflsflflfla .wmsfimflfiwflflflflmfifimfiwfi flflflgfiflflfimguiuflfi gaflfi.

aflawfiflflwflamfl.

gmfiflflfl

2

mm W, W ⁵

37% ^{2018 424}

(-1) Harm

affirm '

W 2?

In

Qogc mwmmmm,

"£024 [fifif'éfi 3^{winQ0263;}WWW?}

afififif ^m

g, 31111?!"me ^W

(WWY' ^Ii" Praia-7 «alimaoufimnmmfinéj '

Wmfimmtmtmfimmmfimmmm mfiqwm$y§mfifimmmfiwmmfimmm wmfimafirfim.

mmfimfiafifinmfim—fifimfinfifiafimfififiufiwfififiz— 2.(2)§Hafufiunmfifwmnwufimefimmmafufim,Qou'é.

(Q)

WWWUWWW?

(3)

anmwfimmafimfimm.

Q.

(2)wafufianfi,mwfifizfifimmwfifmfifir (55')

(E)

('1) ('5!)

(37)

(a)

"m'fiafiqfiai',

makafiqmfifizfimmfimfim min-am;

"W'fiafifiai', fiwfifi ammmfim

film, ^WWW mmm%;

"Wmm"aarqaa%,mafafiwamzfinrawmra;

"W'fiafifiaiwfiafimfimfimwfiw;

"m"fiafwfia%,azafafimé§anfififiawafitafilfiaaafl; mefiéwfiaiflfi"mmgfltfir"(fiafiwfiafim)fiwfififi%wrfi figmnfimagwmfihmfigfiwaméaaqfififimmmfi wmmfi,fiafisfimmw%awmmfimm§fimfi

mfifimiwfiéwmfiwm'é;

(E)"'EWIIFQT"(fiafim)fiaffifia%,a§mm%mfimmmmm

(GT)

fiafifiafifiefimmmfifiqmammfimafiwmwfiw WWW(S§§HWWW3§U§TW%;

"a: safafiqn" 13: 31W)?!

int-219%?!

2%:^armQ00? (m

Q0

In Qooq). (R)fiWfiIfiWfiifiwfimfifiéflé%afiIqfiwfiafifin§%fifiW afiufimfiqfiufiamm'é,Wfifiafifififimafiqfimfimmmfimfi mam,

fawn?

3111mm.

.EKWEE

fififiggfififiwgfifiwfisfwgfififiwggfiwwg EEEEEK,%E%B$$EEEE$EEA§.ww

GEEEEEEEwEUgEMMEEEEEVfiEE

EEEwfiEMEEEEfiEEEfiEfiEEwmg

Egg.

EEhmmggfigggflfigfigfigfigg Emefim Efigmfimfiflwfigfimfiwfififlpgwfifififi E5Ewwmvafiwfiafi Efififigfifigfififimsfifiwffiwggwfigg

"Egggfigungfingwfimfigfifi.Ewfimfigvfi Egmfifigfigfigfifimfigfifigggwfifima Egfiafiufifimtwwwfiafi

figwfifiggfigfiwfifiafifigmfirfiafifififigfig Efifiafifififimgfififigfifiwfigswfiwfifig mgflgfisggfigfifigfifigmfififiéfig Egfififigggfimwfimfigwfifirfigfigw:

.SEEEEE^Eva%

Efififigwfiwfigmgwfifimfiéwfiswgfigg .%.Efiafifigfimgfifig%fifififim%sfg.w .EfifiwfiéfiggfimeEcwwfiwwfiwfififimw55finfifla fifiEfiEfifiwfifiEEfiKwafifiwfifirfiafigflflsgi .SEE§E&E%E$%EEE%EEwEw

Esggfigfigfifigfiwfiagsfifiugiz

.fifigfifivfiémgfiwfi

'Emwrfimwaflfiwflgwfiwggr.wfiaflwwfiflflwrwfiwgpfiafl gfigfififififiwhgwwfiqfiififiéfifigfigaafiwflp

"EnigmaAgfi.fivgfiggwfi%wfisfififlsficv^.x .Efiwwpfifiufigwfifimrfisfifivpfipmfiv .gwfififlfi

Eflgggmggwfifiégfiggéfigmfiwfifi wfifimflgfigggfififi,wfifimfifiw3~§rfi$%QVEERAWV .Ewsfiwfiwyfififiggépwwfigfigfifigwfifigag Efigfimfifiggfiwgflfififiwfixrfiggggv^.m 5%

.EEEE

.EEE

5%^m Egg?

.Ewwmfig .3395» EE»

Eng

.55»?

Egg

£8was^mEWEEu S^Ev

4

um um, EH13; ⁵

at}?!^2018424

(3)

v- ,. amfaTFngffi-I 2Q.W,Wwfifimwfimmmmwfiufimmmmfia ^www- mmfiafififiwmfiésmfiawmfifiawwfimamfiafiafifimmfi Wmafwrfifiafifiammafiwafimmtfiafmfiqfiwmmmafi WWWfi

.

fizafixfiwfifa'fi 23.waramnammamqmwmfiasmsfiammmmaazmfima;

WWW

Wammmfiamwfimmfimwmafitfimfimfimfimfiflw Wfiafimmfiw,fiarfimtfiakw,E—fiafmgfifiafiwmmwfifififiam Wfiqfimafitmwflmafiagfiwmfifim'mafiimamm Wfiwfifiufimaafiwmfiwwqfiafifiafifi,mmfiwafwfiwfimfifi Wafitéaw,mmwfiafififiiafi,mmmfifimfififimus§afifimfi awnfiafiafiawfiufimfiwfiqwfiqwfifiwwmfimwfifi$ mfifiwwqfimafirfilfififiqmmamafmfimiuwwqfiafifimfiwmfi fiafiwmmwafimmfimafifléafiefiwafizfiwfiwmwfiwmmfi

WWW

2x.(Osaaqfafimmmmfiwmmfiafififiefimjfimmafiwm

mimm (fiafim)mWwfifiafimmmfimfimmfimW,wwm— '

(W)

'nwmmfiw,m (Ia)

W%%fifififi€éfiggfifiaafimmfirfi%fi@nmfiafiqhé¥aw 11m

'

(71)

Wmmmfimaiwfi,m (Er)

wwmfimmfiqufiéfi 31mm

ROOH

(?°°L\?=FIQ6) $3uaitfi$snfi=r hwmafiqfiafimfifimwfwwfimfimfiéfi, mama.

(03Hwfismfiafmmfiéfim—

(a?)

nfiuémwavw,m (a)

Wfi$fimm$awfimfifi$afiwwéafiufim

(11)

Wammmfirmfiafiamfifimfifimfiafiwfiwfimwafifim, 2W;

(mawm aframa, ^x

afitufifififiwmfi%wmm. >

mamaa

galowmwafifimfifimfifimmfififmfimwm. ^Wm (wmafitfimfimfiafimmufiwuwmfimwwfimfifim fifififimafimwuwfir

(m)

wafirfififiufifiafimwfiwfi; (a)

mafiififififiafixwfiammmmwfimm;

(11)

mfiafifiafimmmmfiamm; (Er)

mefifiafixfimafiafim.

424

(4) NW W, W

5

31%! 2018 me

(3)wm#mfiamwmfianfifimam%mmu§m® fim'm

agwfiafianfimfifiuwmfiafifiémfitfififi%fiwww fimfimwmfififimmfifimuwmsfiwfiufiwemfifimjfi yamfigwemwmwwma ^.

Fawn ^an

M» w<2>qmaéeflemwarwfia

Qo2c(mianzmwu)qaagmfitfimm we.

(q)mamarfiwaésfifigqafi,maiwfin%anfiafin§afiémmafin§afié Wjaafufiwfirwmmfiemfiaafinéwmafifimemm. Wflanfissafiazms

a.

5644—97—W—31—(mJ—31fa—Wésfifiafié:simmséaw

(3)

firmfi,

nwfinfifie Wmafirfim ²⁰¹⁸

(W12m2018)maifisfia§alam%ufwfiwmwfimmm% Sections ^;

p—a

pposesnewsv

b-'h-r—r—'D—Ib—'D—'r—I >198"??pr nwfiafimarwfiam

W,

Wm,afifiaaafia.

MADHYA PRADESH ACT

No. 12 OF 2018

THE MADHYA PRADESH HIGH SPEED

DIESEL UPKAR

ADHINIYAM,

2018

TABLE OF CONTENTS

,

e Short

title,

extent^andcommencement. Definitions.

Levy ^andcollection^of

cess. Madhya

Pradesh

Transport

Infrastructure

Development

Fund. Incidence of cess. Payment ^ofcess. Registration. Refund ⁱⁿcertain circumstances. Liability ^of

firms. Cess Authorities. Delegation ^of

powers. Powers to transfer

proceedings. Certain

provisions

of ^VATAct^to

apply. Certain sales ^notliable ^tocess. Power to make

rules, Power to remove difficulties. Repeal ^and

saving.

Emits W, W ⁵

al'fi'fi ^2018.424

(5)

MADHYA

PRADESH ACT

N0. ¹²OF 2018

THE MADHYA PRADESH HIGH'SPEED DIESEL UPKAR

ADHINIYAM,

2018

r ^.. [Received ^theassent^oftheGovernor ^onthe3rd

April,

2018;

assent first

published ^inthe

"Madhya

Pradesh Gazette (Extra-ordinary)",

dated ^the5th

April,

2018.]

_

A Bill to

levy

cess ^onsale of

High Speed

Diesel in

the

Statehof

Madhya

Pradesh for the purpose of

providing

fund for

development

of

transport

infrastructure in the State of

Madhya

Pradesh or for

repaying

the loan

taken

therefor. Be it enacted

by

the

Madhya

Pradesh

Legislature

in the

Sixty—ninth

year of the

Republic

of India, ^asfollows ^:—

1.

(1)

This Act may be called the

Madhya

Pradesh

High Speed

Diesel

Upkar Adhiniyam,

2018.

(2) ^Itextends^tothewhole ^ofthe

State^of

Madhya

Pradesh.

(3) ^Itshall^comeintoforce^{onthedateofits}

publication ^inthe

Madhya

Pradesh Gazette.

2.

(1)

In this

Act,

unless the context

otherswise

requires,— (a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(2)

Words^and

expressions ^usedherein^andnot

defined ^but

defined ^{in the VAT Act,}shall.

"cess"

means the^cess

payable ^onthe

taxable turnover of

High Speed

Diesel levied under section

3;

"dealer"

means

any

person who carries on the business of

buying, selling, supplying ^or

distributing^High

Speed

Diesel;

"registered

dealer" means ^a

dealer

registered

under^{this Act;}

"rules"

means rules^made

under this

Act;

"tax"

means ^taxand additional^tax

payable

under

the ^VAT

Act;

"taxable turnover" ⁱⁿ

relation to a dealer means that

part

of dealer's turnover which remains after

deducting

therefrom the sale

price

of

High Speed

Diesel^atthe

hands; of the

registered

dealer from whom it has been

purchased, subject

to the condition that the

selling registered

dealer has

paid

cess on such sale

price;

"turnover"

means

aggregate

of the amount

of sale

prices

received and receivable by ^adealer ⁱⁿ

respect ^ofanysaleor

supply ^ordistribution^of

High Speed

Diesel including ^theamount^{of taxas}defined ⁱⁿ

clause ^(e);

"VAT Act" means the

Madhya

Pradesh Vat

Act,

2002

(No.

20 of

2002).

have the

meanings respectively assigned ^tothem in that Act.

3.

(1) ^Forthe

purpose of providing ^fundforthe

development

of

transport

infrastructure ⁱⁿ the State of

Madhya

Pradesh,

there shall be levied and collected ^a

cess on the taxable turnover^of High Speed

Diesel^ofa

dealer,

within^theState.

(2) ^Thecessunder

sub—section ⁽¹⁾

shall^belevied^forsuch

period ^asnotified

by ^theState Government at the rate of ^one

percent

of the taxable turnover

of such

High Speed

Diesel,

in such manner as

may be

prescribed.

(3) ^Thecesslevied

under sub~section

(1)

shall^be

payable by ^the

dealer;

4.

(1)

The

proceeds

of the^cessand interest

(other

than

fines)

recovered under this

Act shall first be credited to the Consolidated Fund of the State^and

after deduction of the expenses^of collection and recovery therefrom

shall,

under

appropriation

duly ^made

by ^lawinthis

behalf, ^be entered

in,

and transferred to,

separate

fund called

the

Madhya

Pradesh

Transoport

Infrastructure Development

Fund. Short

title, extent and commencement. Definitions. Levy ^and

collection of cess. Madhya

Pradesh '1' r a n s

p

o ^r

t Infrastructure Development Fund.

424

(6) an,fiaWsafit—vtzo1s Incidence of cess Payment ^ofcess.

Registration. Refund in

c e r t a i n circumstances. Liability ^of firms.

Cess Authorities. Delegation

hof powers. Powers to t r a n s f e r proceedings. C e r t a i n provisions ^of VAT Act to apply.

Certain sales not liable to cess.

(2) ^Theamount transferred^tothe

Madhya

Pradesh

Transport

Infrastructure

Development ^Fund shall be

expensed

for the

development

of

transport

infrastructure

within the State or for

repaying the loan

taken therefor.

5.

Every

dealer liable to

pay tax on

High Speed

Diesel under VAT

Act

shall

be liable to pay ^{cess on}his taxable turnover of

High Speed

Diesel under this Act.

6.

The cess

levied under Section 3 shall be

payable

by

the dealer in

such manner as

may be

prescribed.

7.

Every

dealer

registered

under the VAT Act

dealing in

High Speed

Diesel shall be

deemed registered

dealer

under^thisAct.

8.

Where cess under

Section 3 is levied and collected on the taxable turnover of

High

Speed Diesel and

such

High Speed

Diesel is

subsequently

sold

by

a dealer in the course of inter State trade or

commerce or

exported

out of the

territory

of

India,

the dealer

shall, upon

an

application made in

this behalf and

subject

to such conditions as

may be

prescribed,

be

entitled to refund of cess in

respect

of such

sale

by

him of the

High Speed

Diesel.

9.

Where a

business is

owned,

managed

or run

by

a

firm,

the firm and

each of the

partners of ^thefirmshall

jointly

and

severally

be liable to

pay

cess under this Act:

Provided that where any

partner

retires from the firm he shall

be liable to

pay the cess, penalty,

interest^or

any other amount

payable

under^{this Act}

remaining unpaid ^{atthetimeofhis} retirement, ^andany ^cessdueup ^{tothedateofhis}

retirement, ^evenifassessment^ofcess, ^or

levy of

penalty

or interest is

made at a later date.

10. For

carrying

out the purposes of this

Act,

the

officers

and authorities

appointed

under

VAT

Act shall be

deemed to be the officers

appointed

under the

provisions

of this Act.

11.

Subject

to the

general

or

special

orders of the

State

Government,

the Commissioner may delegate any^ofthepowers conferred upon^him

by ^orunder^thisActto

any person

appointed ^to assist ^him

under Section

10.

12. The Commissioner may, after due

notice to the

dealer,

by

order

in

writing,

transfer any proceedings ^or

class^of

proceedings

under any provisions ^{ofthisActorthe}rules

made

thereunder, from himself to

any other officer and

he may likewise transfer any such

proceedings (including proceeding already

transferred under^this

section) ^fromonesuchofficer^toanother officer^{or to} himslef.

13.

Subject

to

the

provisions

of this Act and the rules

made

thereunder,

the

provisions

of the VAT Act and the

rules

made,

orders and

notifications issued

thereunder,

including

the

provisions relating ^to

registration,

determination^of

liability ^to

pay^tax,returns, assessment,

self-assessment, reassessment,

payment

and recovery of tax, accounts,

detection and

prevention

of^tax

evasion, refund,

appeal,

revision,

rectification,

offences^and

penalties ^andother miscellaneous matter, shall mutatis mutandis

apply

to a dealer in

respect

of cess, interest or

penalty

levied and

payable

under this ^Actasif these

provisions

were

mutatis mutandis

incorporated

in this

Act,

and it shall

be deemed ^thatthe

rules made and

orders and notifications

issued

under those

provisions

were mutatis mutandis made or issued

under the relevant

provisions

as so

incorporated

in this Act.

14.

(1)

Nothing

in

this Act or

the rules made

thereunder,

shall be deemed to

impose

or authorize the

imposition

of a cess on

any

turnover of

High

Speed

Diesel where such sales

takes place—— (a)

outside^the

State^of

Madhya

Pradesh, ^or

(b) ^{in the}course^ofthe

import ^ofsuch

High Speed

Diesel^intothe

territory ^of

India or the

export

of

11m W, fairies ^s311318^2018. p

424

(7)

.

' .

(c) ^inthecourse^ofinter-State trade ^or

commerce, ^or (d)

-where^{suchsaleismade tounit}located ^ina

Special

Economic ^Zonenotified

by the Central

Government under the

provisions

of the

Special

Economic

Zones

Act,

2005

(No. ²⁸of

2005).

-

'

(2) ^Forthepurpose^{of this}

section,

where ^assaletakes

place.—-. (a)

outside ^the

State^of

Madhya

Pradesh, ^or

(b) ^inthe

course^of

import ^{of the}

goods ^intothe

territory ^ofIndia ^orthe

export ^of the

goods ^outof such

territory, ^or

(c) ^inthe

course^ofinter-State trade ^or

commerce, it shall

be determined

in accordance

with the

principles

specified

in Sections

3,

4 and 5 of the Central

Sales

Tax

Act,

1956

(No.

74 of

1956).

15.

(l)

The State Government may make rules ^to

carry ^outthe purposes of this

Act,

:'l'lwer '0 make es.

'

(2) ^In

particular ^andwithout

prejudice ^tothe

generality ^ofthe

foregoing

power, the

State Government may make

rules

prescribing——

(a) ^{theformandthe}

mannerⁱⁿwhich ^the

returns shall ^be

filed;

(b) ^{theformand the}

mannerⁱⁿwhich^{and the}

period before

which^cessshall^be paid;

(c) ^{theform in}which^theorder^of

assessment shall ^be

passed;

(d) ^theforminwhich

notice^ofdemand

shall^beissued.

(3) ^Allrules^madeunder^thissection shall ^belaidonthetable^ofthe

Legislative

Assembly.

16. If any difficulty

arises in

giving

effect ^tothe

provisions

of this

Act,

the State Government

Power ^to

remove may, by general ^or

special

order

published

in the official

Gazette, make such

provisions ^not difficulties- inconsistent ^withthe

provisions ^ofthe

Act, ^as

appear ^tobenecessary ^or

expedient ^forremoval of

the

difficulty.

17.

(1)

The

Madhya

Pradesh

High Speed

Diesel

Upkar Adhyadesh,

2018

(No.

1

of

2018)

is

Reneal ^and hereby repealed. savmg.

(2) Notwithstanding ^the

repeal ^ofthesaid

Ordinance,

anything ^{doneor any}action taken under the said Ordinance shall be deemed ^tohave ^beendone ^ortaken under the

corresponding provision of ^{this Act.}

W,Wwawwmmmfiammmw,Wfigfifiamm'r'm—zma.