Download MPVAT Form 65

Download MPVAT FORM 65: Option under sub-section (4) of section 21, sub-section (4) of section 52, clause (e a) of sub-section (6) of section 55 or sub-section (17) of section 57 of the Madhya Pradesh Vat Act

As per Madhya Pradesh vat Rule 81 Option to pay a lump-sum amount in lieu of penalty levied under section 21, 52, 55 and 57

(1) A dealer on whom a penalty has been imposed under sub-section (2) of section 21 or sub-section (2) of section 52 or clause (c) of sub-section (6) of section 55 may, if he so desires, give an option under sub-section (4) of section 21 or sub-section (4) of section 52 or clause (ea)of sub-section (6) of section 55 respectively to the authority imposing such penalty, after payment of the lump sum amount specified in the sub-section. Such option shall be given in form 65, before the expiry of the period specified in the notice of demand for the payment of the penalty imposed.

(2) A transporter on whom a penalty has been imposed under sub-section (8) of section 57 may, if he so desires, give an option under sub-section (17) of section 57 to the authority imposing such penalty, after payment of the lump-sum amount specified in the sub-section. Such option shall be given in form 65, before the expiry of the period specified in the notice of demand for the payment of the penalty imposed.

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