The madhya pradesh vat (amendment) act, 2022 dated 30-09-2022

  
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MADHYA PRADESH ACT 
NO. 16 or 2022 
THE MADHYA PRADESH VAT (AMENDMENT) ACT, 2022 
TABLE OF CONTENTS 
Sections: 
ep IS 
Short title and 
commencement. 
Amendment of 
Section 2. 
Amendment of 
Section 41. 
Substitution of 
Section 64. 
“64. Penalties 
Short title and commencement. 
Amendment of Section 2. 
Amendment of Section 41. 
Substitution of Section 64. 
Amendment of Section 71. 
MADHYA PRADESH ACT 
No. 16 oF 2022 
THE MADHYA PRADESH VAT (AMENDMENT) ACT, 2022 
[Received the assent of the Governor on the 29th September, 2022; assent first published in the Madhya Pradesh Gazette 
(Extra-ordinary)" dated the 30th September, 2022.] 
An Act further to amend the Madhya Pradesh Vat Act, 2002. 
Be it enacted by the Madhya Pradesh Legislature in the seventy-third year of the Republic 
of India as follows :— 
1. (1) This Act may be called the Madhya Pradesh Vat (Amendment) Act, 2022. 
(2) The provision of Section 2 of this amendment Act shall be deemed to have come into force 
from Ist April, 2022 and remaining provisions of this amendment Act shall come into force from the 
date of its publication in the Madhya Pradesh Gazette. 
2. In proviso to clause (y) of Section 2 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 
2002) (hereinafter referred to as the principal Act), for the letters and figure “F.L.4-A”, the letters 
and figure “FL2-AA” shall be substituted. 
3. In Section 41 of the principal Act, the words bracket and figures“except those under sub- 
Section (2) of Section 64” shall be omitted. 
4. For Section 64 of the principal Act, the following section shall be substituted, namely:-— 
Where a person -— 
(a) collects any amount by way of tax in contravention of the provisions of Section 12 
or sub-section (1) of Section 35; or 
(b) claims input tax rebate in contravention of the provisions of sub-section (1) of 
Section 14; or 
(c) (i) fails to get himself registered as required by sub-section (1) or sub-section (2) 
of Section 17; or 
(ii) neglects to furnish any information as required by sub-section (8) of 
Section 17; or 
(d) fails, without sufficient cause, to submit any return as required by sub-section (1) of 
Section 18 or submits a false return or furnishes a false statement; or
Fem UTS, fetes 30 Padre 2022 1074 (3) 
  
(e) without reasonable cause fails to pay the tax due within the time allowed; or 
(f) fails to keep accounts or records of sales or purchases in accordance with any 
requirement made by him under Section 39; or 
(g) fails or neglects to issue bill, invoice or cash memorandum or to keep or preserve the 
(h) 
G) 
(k) 
(ii) 
(iii) 
(iv) 
(v) 
(vi) 
counter foil of the bill, invoice or cash memorandum as required under Section 40; 
or 
knowingly produces incorrect accounts, registers or documents or knowingly 
furnishes incorrect information; or 
refuse or fails to comply with any requirement made by him under Section 44 or 
Section 55; or 
(i) fails to file a declaration under Section 57; or 
prevents or obstructs the interception or search of any vehicle or obstructs 
inspection of any goods under Section 57; or 
prevents or obstructs the interception or search of any vehicle or obstructs 
inspection of any goods under Section 59 or 60; or 
fails to file a declaration under Section 61; or 
fails to furnish information or produce accounts, registers and documents under 
Section 62; or 
fails to furnish information or statements as required by Section 63, or 
makes a false statement in a verification or declaration prescribed under this Act 
which he either knows or believes to be false or does not believe to be true, he shall 
be liable to pay penalty which may extend to fifty thousand rupees in each case, 
as may be imposed by the Commissioner, for such defaults, for which no penalty 
is separately provided for in the Act. 
Explanation—For the purpose of liability to pay penalty under this Section the expression 
dealer or person shall mean— 
N 
(a) the partners in relation to a partnership concern; 
(b) 
(c) 
(d) 
(e) 
the president and secretary of the managing body in relation to cooperative 
society; 
the proprietor in relation to a proprietorship concern; 
the karta or manager in relation to Hindu Undivided Family; and 
the Secretary, manager and directors in relation to a company incorporated under 
the Companies Act, 2013 (No. 18 of 2013).”. 
5. Clause (x) of sub-section (2) of Section 71 of the principal Act, shall be omitted. Amendment of 
Section 71. 
  
Fah, eas GRO cen A STH, Tega oI Tel els YRoTeTa, eT S Aka Ten Wenifa—2022.

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