Madhya Pradesh act 011 of 2018 : The Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018

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MADHYA PRADESH ^ACT

No. 11^OF2018

THE MADHYA PRADESH

MOTOR,

SPIRIT

UPKAR

ADHINIYAM,

2018

.

TABLE OF CONTENTS

Sections ^:

1. Short

title,

extent and

commencement.

2. Definitions.

3.

Levy

and collection of cess.

4. Local Authorities Fund.

5. Incidence of cess.

6.

Payment

of'cess.

7.

Registration.

"

8. Refund

in certain

circumstances.

9.

Liability

of

firms.

.

K

10.. ^CessAuthorities. ll.

Delegation

of powers.

12.

.

Powers ^totransfer

proceedings.

13. Certain

provisions

of ^VATAct

to

apply.

14. Certain

sales ^notliable^tocess.

15. Power ^tomake

rules,

16. Power ^to

remove difficulties. l7.

Repeal

and

saving.

.. awaits W, W66

5 at)?!

2018

422

(5)

MADHYA

PRADESH^ACT

No. 11^OF2018

THE MADHYA PRADESH

MOTOR,

SPIRIT UPKAR

ADHINIYAM,

2018

[Received ^theassent^oftheGovernor ^onthe3rd

April,

2018;

assent first

published ^inthe

"Madhya

Pradesh Gazette (Extra-ordinary)",

dated ^the5th

April,

2018.]

An Act to

levy ^cesson

sale

of

motor

spirit

(commonly

known ^as

petrol)

in the State of

Madhya

Pradesh for the purpose of

providing

fund

for

development

of urban

transport

infrastructure ⁱⁿthe

State of

Madhya

Pradesh ^orfor

repaying

the loan taken therefor. Be ^itenacted

by ^the

Madhya

Pradesh

Legislature ^inthe

sixty-ninth ^yearofthe

Republic ^of India, ^asfollows ^:—

1.

(1)

This Act

may be called the

Madhya

Pradesh

Motor

Spirit Upkar Adhiniyam,

2018.

Short d

title, extent ^an

(2) ^Itextends ^tothewhole^ofthe

State^of

Madhya

Pradesh. commencement"

(3) ^Itshall ^comeintoforce ^{onthedateof its}

publication ⁱⁿ

the

Madhya

Pradesh Gazette.

2.

(1)

In this

Act,

unless the context otheswise

requires,——

Definitions. (a)

"cess"

means^thecess

payable ^onthetaxable

turnover^of

motor

spirit

levied under section

3; (b)

"dealer"

means ^anyperson^whocarries ^onthebusiness^of

buying, selling, supplying ^or

distributing

motor

spirit;

(c) "registered

dealer"

means ^adealer

registered

under^{this Act;} (d)

"rules"

means rules^madeunder ^{this Act;} (e)

"tax" means^taxandaddtional ^taxpayable

under ^{theVAT Act;} (f)

"taxable

turnover" ⁱⁿrelation ^{to a}dealer

means^{that part of}dealer's

turnover which remains after

deducting

therefrom

the sale

price

of

motor

spirit ^atthe hands of the

registered

dealer ^fromwhomithas been

purchased,

subject ^tothe condition that ^the

selling registered

dealer ^has

paid ^{cess on}such sale

price; (g)

"turnovere"

means

aggregate ^ofthe

amount^ofsale

prices

received ^andreceivable by ^adealer ⁱⁿ

respect ^{ofanysale or}

supply ^ordistribution ^ofmotor

spirit including ^the

amount^{of tax as}defined ⁱⁿclause ^(e);

(h) ^"VATAct"

means^the

Madhya

Pradesh ^{Vat Act; 2002}

(No. ^20of

2002).

(2)

Words^and

expressions ^used

herein^{and not}defined ^butdefined ^{inthe VAT Act,}

shall have the

meanings respectively

assigned ^tothem ⁱⁿthat ^Act. t

O

3.

(1)

For the

purpose of

providing

fund for the

development

of urban

transport

Levy ^and infrastructure ⁱⁿthe

State of

Madhya

Pradesh, there

shall be

levied

and collected ^acessonthe taxable

turnover of

motortspirit ^ofa

dealer,

within^theState.

(2) ^Thecessunder

sub—section ⁽¹⁾

shall ^belevied ^forsuch

period ^asnotified

by ^the

State Government ^attherateof^one

percent

of the taxable

turnover of such

motor

spirit, ⁱⁿsuch

manner as

may be

prescribed.

(3) ^Thecesslevied under

sub-section'(l)

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 ^tothe Consolidated Fund of

the State and after deduction of the expenses of collection ^andrecovery therefrom

shall,

under

appropriation

duly ^made

by ^lawinthis

behalf, ^be entered

in, ^andtransferred to,

separate ^fundcalled ^the

Madhya

Pradesh Urban

Transport Infrastructure

Development

Fund. collection of

cess. Local Authorities Fund.

422

(6) times was, fairs ^s

aria 201s Incidence of cess Payment ^ofcess. Registration. Refund in

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

Cess Authorities. Delegation ^of powers.

Powers to t ^r

a ⁿ

s f e ^r proceedings. C e ^rtain provisions ^of

VAT

Act

to apply. Certain sales not liable to cess.

(2) ^Theamount transferred^tothe

Madhya

Pradesh

Urban

Transport

Infrastructure Development ^Fundshall^be

expensed ^forthe

development ^ofurban

transport

infrastructure

within the State ^orfor

repaying ^theloan taken therefor.

5.

Every dealer liable ^to

pay ^taxonmotor

spirit

under ^VATActshall be liable^to

pay ^cess on his taxable turnover of motor

spirit

under this Act.

I

6. The^cesslevied under Section 3 shall be

payable by

the dealer ⁱⁿsuch manner^as

may be

preScribed. »-

7.

Every

dealer

registered

under the ^VAT

Act

dealing ⁱⁿmotor

spirit

shall be deemed registered

dealer under^{this Act.}

8. Where ^cessunder Section 3 is levied

and collected^onthe taxable

turnover of

motor

spirit and such motor

spirit ^is

subsequently

sold

by ^adealerⁱⁿthe 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 ^tosuch conditions ^as

may^be

prescribed,

be entitled ^torefund ^ofcessin respect ^ofsuchsale

by ^himofthemotor

spirit.

9. Where ^abusiness is

owned,

managed ^orrun

by ^a

firm,

the

firm and each of

the

partners of ^thefirmshall

jointly ^and

severally ^beliable^to

pay ^cessunder^{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 ^thisAct

remaining unpaid ^{atthetimeof his} retirement, ^andany ^cessdueup ^{tothedateofhis}

retirement, ^evenifassessment^ofcess, ^or

levy of

penalty

or interest^ismade ^atalater date.

10. For

earring

out the purposes of this

Act,

the officers and authorities

appointed

under VAT Act shall be

deemed^tobe 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^uponhim

by ^orunder^{thisActto any}

person appointed ^to assist him under

Section 10.

12. The Commissioner may, after due notice^tothe

dealer,

by

order

in

writing,

transfer any proceedings ^orclass^of

proceedings

under^anyprovisions ^{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 ^orto himself.

13.

Subjet ^tothe

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 paytax,}returns, assessment, self—assessment, reassessment,

payment

and recovery of tax, accounts, detection and

prevention

of ^tax

evasion, refund,

appeal,

revision, rectification,

offences^and

penalties ^and'other miscellaneous matter, shall mutatis mutandis

apply ^toadealer

in

respect

of cess, interest^or

penalty

levied and

payable

under this ^Actasif these

provisions ^weremutatis mutandis

incorporated ⁱⁿ

this

Act,

and^itshall

be deemed ^thattherules ^madeand orders ^andnotifications issued under those

provisions ^weremutatis mutandis ^madeorissued under ^therelevant

provisions ^asso

incorporated ⁱⁿthis ^Act.

14.

(1)

Nothing

in this

Act^orthe

rules made

thereunder,

shall be deemed ^to

impose ^or authorize the

imposition

of^{acess on}

any

turnover of motor

spirit

where such sales take

place. (a)'

outside ^theState^of

Madhya

Pradesh, ^or

(b) ^inthe

course^ofthe

import ^ofsuchmotor

..

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5 art)?! 2018

.. 422

(7)

(C)

(d) in

the

course of inter—state trade or commerce, ^or where such

sale^ismade^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^asaletakes

place— (a)

(b)

(C)

outside the State of

Madhya

Pradesh, ^or in

the

course of

import

of the

goods

into the

territory

of

India^orthe

export

of the

goods ^outof such

territory, ^or in the course of inter-State

trade or

commerce, it shall be determined

in accordance with the

principles specified ⁱⁿSections

3, ⁴and 5 of the Central Sales ^Tax

Act,

1956

(No.

74 of

1956).

15.

(l) ^TheState Government may make rules^to

carry ^outthe purposes of^this

Act,

(2) ^In

particular ^andwithout

prejudice ^tothe

generality ^ofthe

foregoing power,^theState Government may make

rules

prescribing.— (a)

(b)

(C)

(d) the form and the manner in which the

returns shall be

filed; the form and the mannerⁱⁿwhich and the

period

before

which^cessshall be paid;

the form ⁱⁿwhich the order of

assessment shall be

passed; the form in which notice of demand shall be

issued.

(3) ^Allrules^made

under^thisSection shall^belaidonthetable^ofthe

Legislative Assembly.

16. If any difficulty

arises in

giving

effect^tothe

provisions

of this

Act,

the State Government may, by general ^or

special

order

published

in the official

Gazette,

make

such

provisions ^not inconsistent ^withthe

provisions ^ofthe

Act, ^as

appear ^tobenecessary ^or

expedient ^for

removal

of the

difficulty. l7.

(1)

The

Madhya

Pradesh Motor

Spirit Upkar Adhyadesh,

2018

(No.

2

of

2018)

is

hereby repealed.

(2) Notwithstanding ^the

repeal ^ofthesaid

Ordinance,

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

corresponding provision of this Act.

Power ^tomake

rules.

Power to remove difficulties. Repeal ^and

saving.

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