Madhya Pradesh Value Added Tax Act, 2002




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Section
 Section Title
  INTRODUCTION
  CHAPTER I : PRELIMINARY View Judgements
  1 Short Title, Extent and Commencement View Judgements
  2 Definitions View Judgements
  CHAPTER II : TAXING AUTHORITIES View Judgements
  3 Taxing Authorities and other Officers View Judgements
  3A Appellate Authority View Judgements
  4 Appellate Board View Judgements
  CHAPTER III : INCIDENCE OF TAX View Judgements
  5 Incidence of tax View Judgements
  6 Determination of liability to pay tax View Judgements
  7 Joint and several liability of certain class of dealers View Judgements
  8 Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax View Judgements
  CHAPTER IV : LEVY OF TAX View Judgements
  9 Levy of tax View Judgements
  10 Levy of Purchase tax View Judgements
  11 Composition of tax View Judgements
  12 Dealer not to pass incidence of tax to agriculturists and horticulturists under certain circumstances View Judgements
  13 Rate of tax on container or packing material View Judgements
  14 Rebate of Input tax View Judgements
  15 Burden of proof View Judgements
  16 Tax free goods View Judgements
  16A Saving View Judgements
  CHAPTER V : REGISTRATION OF DEALERS View Judgements
  17 Registration of dealers View Judgements
  CHAPTER VI : RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX View Judgements
  18 Returns View Judgements
  19 Tax Audit View Judgements
  20 Assessment of tax View Judgements
  21 Assessment/reassessment of tax in certain circumstances View Judgements
  22 Exclusion of time in assessment proceedings . View Judgements
  23 Appearance before taxing authorities View Judgements
  24 Payment and recovery of tax, interest, penalty and other dues View Judgements
  25 Payment of tax in advance of assessment on failure to furnish returns View Judgements
  26 Deduction and payment of tax in certain cases View Judgements
  27 Saving for person responsible for deduction of tax at source View Judgements
  28 Special mode of recovery View Judgements
  29 Payment of tax in case of transfer or discontinuance of business and liability of the company in case of amalgamation View Judgements
  30 Liability of firms View Judgements
  31 Transfers to defraud revenue void View Judgements
  32 Assessment/re-assessment of legal representatives and assessment in special cases View Judgements
  33 Tax to be first charge View Judgements
  34 Omitted View Judgements
  35 Collection of tax by dealers View Judgements
  36 Sales not liable to tax View Judgements
  CHAPTER VII : REFUND View Judgements
  37 Refund View Judgements
  38 Power to withhold refund in certain cases View Judgements
  CHAPTER VIII : ACCOUNTS AND ISSUE OF ACTS, INVOICE OR CASH MEMORANDA View Judgements
  39 Accounts View Judgements
  40 Dealers to issue bills, invoices or cash memoranda View Judgements
  CHAPTER IX : CERTAIN POWERS OF COMMISSIONER AND DELEGATION BY COMMISSIONER OF HIS POWERS. View Judgements
  41 Delegation of Commissioner's powers and duties View Judgements
  42 Transfer of proceedings View Judgements
  43 Power of Commissioner and his assistants to take evidence on oath, etc View Judgements
  44 Power of Commissioner to call for information in certain cases View Judgements
  45 Power of Commissioner to stay proceedings View Judgements
  CHAPTER X : APPEAL, REVISION AND RECTIFICATION View Judgements
  46 Appeal View Judgements
  47 Power of revision by Commissioner View Judgements
  48 Additional evidence in appeal or revision View Judgements
  49 Court fee stamps on memorandum of appeal and application for revision View Judgements
  50 Application of Sections 4 and 12 of the Limitation Act, 1963 View Judgements
  51 Extension of period of limitation in certain cases View Judgements
  52 Power of Commissioner or Appellate Authority or Appellate Board to impose penalty in certain circumstances View Judgements
  53 Appeal to High Court View Judgements
  54 Rectification of mistakes View Judgements
  CHAPTER XI : DETECTION AND PREVENTION OF TAX EVASION View Judgements
  55 Detection and checking evasion of tax by dealers liable to pay tax and power of commissioner to investigate in to tax evasion by a dealer View Judgements
  56 Survey View Judgements
  57 Establishment of check-post and inspection of goods while in movement View Judgements
  58 Transit of goods by road through the State and issue of transit pass View Judgements
  59 Power to check goods at the point of loading and unloading View Judgements
  60 Power to check goods in transit View Judgements
  61 Regulation of delivery and carrying goods away from Railway premises View Judgements
  62 Control on clearing, forwarding or booking agent and any person transporting goods and furnishing of information by such agent or person View Judgements
  63 Power to call for information from banking companies and non-banking financial companies or insurance companies View Judgements
  CHAPTER XII : OFFENCES AND PENALTIES View Judgements
  64 Offences and penalties View Judgements
  CHAPTER XIII : MISCELLANEOUS View Judgements
  65 Production of tax clearance certificate View Judgements
  66 Bar to certain proceedings View Judgements
  67 Bar of prosecution in certain cases View Judgements
  68 Protection of persons acting in good faith and limitation of suit and prosecution View Judgements
  69 Disclosure of information by public servant View Judgements
  70 Determination of disputed questions View Judgements
  CHAPTER XIV : POWER TO MAKE RULES, REPEAL AND SAVING, TRANSITORY PROVISIONS AND POWER TO REMOVE DIFFICULTIES View Judgements
  71 Power to make rules View Judgements
  72 Repeal and savings View Judgements
  73 Tansitory provisions View Judgements
  74 Powers to remove difficulties View Judgements



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