Whereas, the State Government considers that the following rules should be made and brought into force at once; Now, therefore, in exercise of the powers conferred by -(i) sub-section (1) and clause (i) of sub-section (2) of section 51 read with section 22-D of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959); and (ii) sub-section (3) of section 13 of the Central Sales Tax Act, 1956 (No. 74 of 1956); the State Government hereby makes the following rules, namely

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