Category: Madhya Pradesh

Download MPVAT FORM 51:Statement showing the particulars of goods transported under section 57 of the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 72(3)

Every person who transports any goods notified under sub-section (2) of section 57 shall if so required by an officer not below the rank of Assistant Commercial Tax Officer, furnish to such officer particulars in respect of such goods transported by him in form 51. While calling for such information the officer shall allow reasonable time to the person transporting the goods.

Download MPVAT FORM 43: Memorandum of Second Appeal under the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 58 Filing of memorandum of appeal

(1) Every first appeal shall be filed in form 42 and every second appeal shall be filed in form 43.

(2) Memorandum of first appeal and second appeal shall be signed and verified by the appellant or an agent duly authorized by him in writing in this behalf in the following form, namely:-

I…………..the appellant named in the above memorandum of appeal do hereby declare that what is stated therein is true to the best of my knowledge and belief.

…………………..

Signature

(3) The memorandum of first and second appeal shall be accompanied by:

(i) an authenticated copy of the impugned order ; and

(ii) a copy of the Challan in form 26 or e-Receipt in form 26- A in proof of payment of the amount required to be paid, in accordance with the provisions of sub-section (5) of section 46 in case of first appeal and sub section(6) of section 46 in case of second appeal;

(4) The memorandum of first appeal shall be in duplicate and shall either be presented to the appellate authority or to such authority as the Commissioner may, by order, specify, by the appellant or his agent or sent to such authority by registered post. When appeal is presented by a person duly authorized by the appellant as required by sub-section (1) of section 23 it shall be accompanied by a duly stamped letter of authority appointing him as such.

(5) The memorandum of second appeal and appeal to High court shall be in duplicate and shall be presented by the appellant or by his agent to the Registrar or Clerk of the Court of the Appellate Board or the Registrar of the High Court during office hours at the Appellate Board’s or the High Court’s Headquarters or sent to it by registered post.

(6) An Appellate Authority or the Appellate Board shall, ordinarily within thirty days of the presentation of the appeal, either admit or reject it after proper examination of the impugned order and/or the record relating to such order.

Download MPVAT FORM 44: Notice to a dealer under section 46 or 47 of the Madhya Pradesh Vat Act, 2002 to pass an order which affects him prejudicially

As per Madhya Pradesh vat Rule 62 Notice to person likely to be affected adversely

Before any Appellate Authority, the Appellate Board or the High Court passes any order against any dealer in appeal enhancing an assessment or penalty or both, it shall send or if he is present, deliver to the dealer a notice in form 44 and give him a reasonable opportunity of being heard.

Download MPVAT FORM 47: Requisition for the services of a police officer

As per Madhya Pradesh vat Rule 67 Request requisitioning the services of a police officer

The request requisitioning the services of a police officer under sub-section (7) of section 55 shall be in form 47.

Download MPVAT FORM 46: Notice under sub-section (3) of section 55 of the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 66 Production of documents and furnishing of information by dealers

The inspecting Officer other than a Commercial Tax Inspector appointed under section 3, for requiring a dealer for the production of his accounts under clause (a) of sub-section (3) of section 55 may, by serving a notice in form 46 require such dealer to produce before him any accounts or documents or registers or to furnish any information relevant to his business or relating to profits derived from the business of any firm or the stocks of goods or purchase, manufacture, sales and deliveries of goods by the dealer, as may be necessary for the purpose of the said section.

Download MPVAT FORM 40: Refund Adjustment Order

As per Madhya Pradesh vat Rule 49 Refund adjustment order

(1) The Commercial Tax Officer or the Assistant Commissioner as the case may be, may issue a refund adjustment order in form 40 for the adjustment of the refundable amount towards the amount of tax payable according to the return or returns for any period following the date on which the refund is sanctioned.

(2) If the authority empowered to grant a refund is required under sub-section (4) of section 37 to apply the refundable amount or part thereof towards the recovery of tax, penalty, interest or any other amount or part thereof due under the Act or the repealed Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) or under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) it shall issue a refund adjustment order in respect of such amount.

(3) The refund adjustment order shall be made out in triplicate, one copy shall be issued to the dealer, second copy marked at top as ‘for use in treasury only’ shall be sent to the Treasury Officer and the third copy shall be retained by the authority issuing such order.

Provided that if the refundable amount is to be adjusted towards the tax liability of any other registered dealer,a fourth copy of the refund adjustment

order shall be prepared and issued to the dealer in whose favour the refundable amount is adjusted.

Download MPVAT FORM 42: Memorandum of appeal against an order under the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 58 Filing of memorandum of appeal

(1) Every first appeal shall be filed in form 42 and every second appeal shall be filed in form 43.

(2) Memorandum of first appeal and second appeal shall be signed and verified by the appellant or an agent duly authorized by him in writing in this behalf in the following form, namely:-

I…………..the appellant named in the above memorandum of appeal do hereby declare that what is stated therein is true to the best of my knowledge and belief.

…………………..

Signature

(3) The memorandum of first and second appeal shall be accompanied by:

(i) an authenticated copy of the impugned order ; and

(ii) a copy of the Challan in form 26 or e-Receipt in form 26- A in proof of payment of the amount required to be paid, in accordance with the provisions of sub-section (5) of section 46 in case of first appeal and sub section(6) of section 46 in case of second appeal;

(4) The memorandum of first appeal shall be in duplicate and shall either be presented to the appellate authority or to such authority as the Commissioner may, by order, specify, by the appellant or his agent or sent to such authority by registered post. When appeal is presented by a person duly authorized by the appellant as required by sub-section (1) of section 23 it shall be accompanied by a duly stamped letter of authority appointing him as such.

(5) The memorandum of second appeal and appeal to High court shall be in duplicate and shall be presented by the appellant or by his agent to the Registrar or Clerk of the Court of the Appellate Board or the Registrar of the High Court during office hours at the Appellate Board’s or the High Court’s Headquarters or sent to it by registered post.

(6) An Appellate Authority or the Appellate Board shall, ordinarily within thirty days of the presentation of the appeal, either admit or reject it after proper examination of the impugned order and/or the record relating to such order.

Download MPVTA FORM 39: REFUND PAYMENT ORDER

As per Madhya Pradesh vat Rule 48 Refund payment order

(1) (a) When an order directing the refund of any amount has been made by an Assistant Commercial Tax Officer or a Commercial Tax Officer, the Commercial Tax Officer and when such order is made by an Assistant Commissioner, the Assistant Commissioner shall, if the dealer desires payment in cash, issue to him a refund payment order in form 39 for such amount as may remain after deducting any amount in respect of which a notice under sub-section (5) of section 24 has been issued or which has to be adjusted under rule 49.

(b) where the amount for which the refund payment order is issued exceeds rupees five thousand, such refund payment order shall be crossed and made “Account Payee”.

(2) The refund payment order and a copy thereof for use in the treasury shall be delivered to the dealer for presentation to the treasury for obtaining the payment.