Madhya Pradesh Commercial Tax (Vanijyik Kar Adhiniyam) Act, 1994


Section
Section Title
  INTRODUCTION
  1 Short title, extent and commencement View Judgements
  2 Definitions View Judgements
  3 Taxing Authorities and other Officers View Judgements
  4 Tribunal View Judgements
  5 Incidence of taxation View Judgements
  6 Determination of liability to pay tax under this Act View Judgements
  7 Joint and several liability of a contractor or a sub-contractor View Judgements
  8 Liability of a dealer registered under Central Act No. 74 of 6 to pay tax View Judgements
  9 Levy of tax View Judgements
  10 Levy of Purchase tax View Judgements
  10-A Levy of surcharge on tax payable except on declared goods [1] View Judgements
  11 Dealer not to pass incidence of tax to agriculturists and horticulturists under certain circumstances View Judgements
  12 Rate of tax on container or packing material View Judgements
  13 Set off or refund of tax in respect of tax paid goods in certain circumstances View Judgements
  14 Burden of proof View Judgements
  15 Tax free goods View Judgements
  16 Power of State Government to amend Schedule II View Judgements
  17 Saving View Judgements
  18 Licensing of certain dealers View Judgements
  19 Composition of tax by certain registered dealers View Judgements
  20 Liability to tax of persons not observing conditions of exemption or licence View Judgements
  21 Liability of a dealer purchasing exempted goods View Judgements
  22 Registration of dealers View Judgements
  23 Voluntary registration of dealers View Judgements
  24 Provisional registration of intending manufacturers View Judgements
  25 Issue of recognition certificate to certain dealers View Judgements
  26 Returns View Judgements
  27 Assessment of tax View Judgements
  28 Assessment of turnover escaping assessment View Judgements
  29 Power of reassessment in certain cases View Judgements
  30 omitted View Judgements
  31 Appearance before taxing authorities View Judgements
  32 Payment and recovery of tax and other dues under this Act View Judgements
  33 Payment of tax in advance of assessment on failure to furnish returns View Judgements
  34 Deduction and payment of tax in certain cases View Judgements
  35 Deduction at source of tax payable by a contractor View Judgements
  35-A Saving for person responsible for deduction at source [1] View Judgements
  36 Production of tax clearance certificate View Judgements
  37 Special provisions relating to deferred payment of tax by industrial units View Judgements
  38 Special mode of recovery View Judgements
  39 Refunds View Judgements
  40 Power to withhold refund in certain cases View Judgements
  41 Remission of tax View Judgements
  42 Accounts View Judgements
  43 Certain dealers to issue bills or cash memoranda View Judgements
  44 Saving for dealers dealing in tax free and tax paid goods View Judgements
  45 Constitution of a committee for detection and checking of evasion of tax by dealers liable to pay tax and power of the Commissioner acting upon the report of such committee View Judgements
  45-A Establishment of check posts View Judgements
  45-B Particulars to be furnished by persons transporting goods View Judgements
  45-C Power of officers of the Commercial Tax Department to check goods at the points of loading and unloading View Judgements
  46 Delegation of Commissioner's powers and duties View Judgements
  47 Transfer of proceedings View Judgements
  48 Information to be furnished regarding changes in business View Judgements
  49 Tax payable by transferee of business View Judgements
  50 Liability of firms View Judgements
  51 Transfers to defraud revenue void View Judgements
  52 Assessment of legal representatives View Judgements
  53 Tax to be first charge View Judgements
  54 Assessment in special cases View Judgements
  55 Power of Commissioner and his assistants to take evidence on oath, etc View Judgements
  56 Power of Commissioner to call for information in certain cases View Judgements
  57 Furnishing of information by bank and clearing and forwarding agents View Judgements
  58 Control on clearing and forwarding agents to prevent or check evasion of tax View Judgements
  59 Clearing and forwarding agents defined View Judgements
  60 Bar to certain proceedings View Judgements
  61 Appeal View Judgements
  62 Power of revision by Commissioner View Judgements
  63 Additional evidence on appeal or revision View Judgements
  64 Court fee stamps on appeal and application for revision View Judgements
  65 Application of Sections 4 and 12 of the Limitation Act, 3 View Judgements
  66 Extension of period of limitation in certain cases View Judgements
  67 Power of Commissioner to stay proceedings View Judgements
  68 Determination of disputed questions View Judgements
  69 Power of Commissioner or appellate or revisional authority to impose penalty in certain circumstances View Judgements
  70 Statement of case to High Court View Judgements
  71 Rectification of mistakes View Judgements
  72 Power to set aside an ex-parte order View Judgements
  73 Collection of tax by dealers View Judgements
  74 Offences and penalties View Judgements
  75 Compounding of offences View Judgements
  76 Bar of prosecution in certain cases View Judgements
  77 Protection of persons acting in good faith and limitation of suit and prosecution View Judgements
  78 Disclosure of information by public servant View Judgements
  79 Sales not liable to tax View Judgements
  80 Power to make rules View Judgements
  81 Repeal and savings View Judgements
  82 Transitory provisions View Judgements
  83 Powers to remove difficulties View Judgements



#LawyerServices #Act #Law #Statute #IndianLaw #Kanoon