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notification2023Madhya Pradesh

No. CT-4-0002-2022-Sec-1-V(CT)-(59) Bhopal, the 29th December 2023

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3a Fae www.govtpressmp.nic.in a Hae, Geay aa, ATA 2018 (aH 2 7 2018), HeaIeR BE Sits Stora Tat sfalsan, 2018 (HATH 1 HW] 2018) a ad at AF afin dafira garctt ¥ coraftet ee Frater a Wa: ax Freie at tet aed ertarteat, farg wesw ae aafatra, 2002 (Hui 20 GI 2002) Ft ART 20 Bt STURT (7) * soeeit a sreia Ahelvst aH 2023 at wafer car pot ferent SPAT 3 ax frofer wife grr fa wa eae iva varet & sage fated sremafe & vt ol set at oT aadt Fait aah erated Bt -ee are Ky wer eg ae Fake wftfat et gad sary at gfe So ae siren ¢ fe it ariafzal a pt aa & fare fafa aac forte 30 ote, 2024 wh age VI. saa, Hae ae afer, 2002 (His 20 WL 2002) wt aT 20 Ht sTaMT (8) a yen what at watt A an fruit at yee tet ardafeat sy 31 fearax, 2023 cm ot vet Set % Sl go HEA at Sra BT fea 30 ater 2024 de were ard &. Teme Ware & a 8 TM snags, are, feats 29 ferret 2023 FF. CT-4-0002-2022-Sec-1-4ha (CT) .— una @ Sfaaa & srqeda 348 ave (3) & sige 4, ga area aT WASSER Wertita feat sar z. ear wal, Svataa. 790 Aeagest tsa, feria 29 feast 2023 Bhopal, the 29" December 2023 No. CT-4-0002-2022-Sec-1-V(CT)-(59).—Wuergas, the State Government is satisfied that the assessment and reassessment proceedings of dealers liable to pay tax under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the Central Sales Tax Act, 1956 (No. 74 of 1956), the Madhya Pradesh High Speed Diesel Cess Act, 2018 (No. 1 of 2018) and the Madhya Pradesh Motor Spirit Cess Act, 2018 (No 2 of 2018), which have to be completed by the end of the calendar year 2023 under the provisions of sub-section (7) of Section 20 of the Madhya Pradesh Vat Act, 2002 (No 20 of 2002) cannot be completed within the prescribed period, despite all possible efforts being made by the Assessing Authorities, and that in order to enable the Assessing Authorities to complete such proceedings on merits, it is essential that the time limit prescribed for the completion of such proceedings be extended upto 30" April, 2024. Now, THEREFORE, in exercise of the powers conferred by sub-section (8) of Section 20 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government hereby, extends the period upto 30" April, 2024, for the cases which have to be completed by the end of the calendar year 2023 for completion of every such assessment and reassessment proceedings in respect of every dealer, under the said Acts, which is not completed by the 31% December, 2023. By order and in the name of the Governor of Madhya Pradesh, VANDANA SHARMA, Dy. Secy. Frtah, WTS FRU TM CGA GH, TATA SRT TAHA HAT ARI, sir A Aiea dat waif —2023.