The Madhya Pradesh High Speed Diesel Upkar Adhiniyam,2018

313! 3381i? www.govtpressmp.nic.in
13 3ft Zens—vi Efi’s’ m1 En Harm %
m 212] W, W, W s aria ZOE—é?! 15, $185 1940
Waafitfimfiamfifim
W,fim‘msafiazo18_
5644— 97—£335]?!- 31 (111.)aTFH—«Itwafiafaafiamanfimfifiaa safarfimmmfifiifi
3W2o1safimmnfiwafiafiqfimfiafifi’é mm, Wfimfimwfia
Warm?
Wfimaamnfiamafiwfl,
WW, 31mm.
423

RE fig dag H43 m may “Sm
No.
N».
Z.
mm.
Nd.
NF
mm.
N6.
fig? £3
ammfiflwomm
33%gggfimfi‘ ”a?
gamma.
dwmflufimflzwfififi
dmfiaa.
§£%%§.
Haggai???
gfifi.
fififififiv
3%.
flagging.
flfiflflfl.
.
{
magma.
gfimflgfl.
figwflflflsflflfla
.wmsfimflfiwflflflflmfifimfiwfi
flflflgfiflflfimguiuflfi
gaflfi.
aflawfiflflwflamfl.
gmfiflflfl

mm W, W 5 37% 2018 424 (-1)
Harm affirm
‘
W 2? In Qogc
mwmmmm, “£024
[fifif’éfi 3 win Q026 3;} WWW? afififif m g, 31111?!“me W (WWY' Ii“
Praia-7 «alimaoufimnmmfinéj
'
Wmfimmtmtmfimmmfimmmm
mfiqwm$y§mfifimmmfiwmmfimmm
wmfimafirfim.
mmfimfiafifinmfim—fifimfinfifiafimfififiufiwfififiz—
2.(2)§Hafufiunmfifwmnwufimefimmmafufim,Qou’é.
(Q) WWWUWWW?
(3) anmwfimmafimfimm.
Q. (2)wafufianfi,mwfifizfifimmwfifmfifir
(55')
(E)
(‘1)
(‘5!)
(37)
(a)
“m’fiafiqfiai’, makafiqmfifizfimmfimfim
min-am;
”W’fiafifiai‘, fiwfifi ammmfim film, WWW
mmm%;
“Wmm"aarqaa%,mafafiwamzfinrawmra;
“W’fiafifiaiwfiafimfimfimwfiw;
“m”fiafwfia%,azafafimé§anfififiawafitafilfiaaafl;
mefiéwfiaiflfi“mmgfltfir”(fiafiwfiafim)fiwfififi%wrfi
figmnfimagwmfihmfigfiwaméaaqfififimmmfi
wmmfi,fiafisfimmw%awmmfimm§fimfi
mfifimiwfiéwmfiwm‘é;
(E)“‘EWIIFQT”(fiafim)fiaffifia%,a§mm%mfimmmmm
(GT)
fiafifiafifiefimmmfifiqmammfimafiwmwfiw
WWW(S§§HWWW3§U§TW%;
“a: safafiqn” 13: 31W)?! int-219%?! 2%: arm Q00? (m Q0 In Qooq).
(R)fiWfiIfiWfiifiwfimfifiéflé%afiIqfiwfiafifin§%fifiW
afiufimfiqfiufiamm’é,Wfifiafifififimafiqfimfimmmfimfi
mam, fawn?
3111mm.

.EKWEE
fififiggfififiwgfifiwfisfwgfififiwggfiwwg
EEEEEK,%E%B$$EEEE$EEA§.ww
GEEEEEEEwEUgEMMEEEEEVfiEE
EEEwfiEMEEEEfiEEEfiEfiEEwmg
Egg.
EEhmmggfigggflfigfigfigfiggEmefim
EfigmfimfiflwfigfimfiwfififlpgwfifififiE5Ewwmvafiwfiafi
Efififigfifigfififimsfifiwffiwggwfigg
”Egggfigungfingwfimfigfifi.Ewfimfigvfi
Egmfifigfigfigfifimfigfifigggwfifima
Egfiafiufifimtwwwfiafi
figwfifiggfigfiwfifiafifigmfirfiafifififigfig
Efifiafifififimgfififigfifiwfigswfiwfifig
mgflgfisggfigfifigfifigmfififiéfig
Egfififigggfimwfimfigwfifirfigfigw:
.SEEEEEEva%
Efififigwfiwfigmgwfifimfiéwfiswgfigg
.%.Efiafifigfimgfifig%fifififim%sfg.w
.EfifiwfiéfiggfimeEcwwfiwwfiwfififimw55finfifla
fifiEfiEfifiwfifiEEfiKwafifiwfifirfiafigflflsgi
.SEE§E&E%E$%EEE%EEwEw
Esggfigfigfifigfiwfiagsfifiugiz
.fifigfifivfiémgfiwfi
‘Emwrfimwaflfiwflgwfiwggr.wfiaflwwfiflflwrwfiwgpfiafl
gfigfififififiwhgwwfiqfiififiéfifigfigaafiwflp
”EnigmaAgfi.fivgfiggwfi%wfisfififlsficv.x
.Efiwwpfifiufigwfifimrfisfifivpfipmfiv
.gwfififlfi
Eflgggmggwfifiégfiggéfigmfiwfifi
wfifimflgfigggfififi,wfifimfifiw3~§rfi$%QVEERAWV
.Ewsfiwfiwyfififiggépwwfigfigfifigwfifigag
Efigfimfifiggfiwgflfififiwfixrfiggggv.m
5%
.EEEE
.EEE
5%m
Egg?
.Ewwmfig
.3395»
EE»
Eng
.55»?
Egg
£8wasmEWEEuSEv

um um, EH13; 5 at}?! 2018 424 (3)
v- ,.
amfaTFngffi-I
2Q.W,Wwfifimwfimmmmwfiufimmmmfia www-
mmfiafififiwmfiésmfiawmfifiawwfimamfiafiafifimmfi
Wmafwrfifiafifiammafiwafimmtfiafmfiqfiwmmmafi
WWWfi<Wmfiamfimfimfimfiafimmgmmfifiw
11—85111.
.
fizafixfiwfifa‘fi
23.waramnammamqmwmfiasmsfiammmmaazmfima;
WWW
Wammmfiamwfimmfimwmafitfimfimfimfimfiflw
Wfiafimmfiw,fiarfimtfiakw,E—fiafmgfifiafiwmmwfifififiam
Wfiqfimafitmwflmafiagfiwmfifim'mafiimamm
Wfiwfifiufimaafiwmfiwwqfiafifiafifi,mmfiwafwfiwfimfifi
Wafitéaw,mmwfiafififiiafi,mmmfifimfififimus§afifimfi
awnfiafiafiawfiufimfiwfiqwfiqwfifiwwmfimwfifi$
mfifiwwqfimafirfilfififiqmmamafmfimiuwwqfiafifimfiwmfi
fiafiwmmwafimmfimafifléafiefiwafizfiwfiwmwfiwmmfi
WWW
2x.(Osaaqfafimmmmfiwmmfiafififiefimjfimmafiwm mimm(fiafim)mWwfifiafimmmfimfimmfimW,wwm—
'
(W) 'nwmmfiw,m
(Ia) W%%fifififi€éfiggfifiaafimmfirfi%fi@nmfiafiqhé¥aw
11m
'
(71) Wmmmfimaiwfi,m
(Er) wwmfimmfiqufiéfi 31mm ROOH (?°°L\?=FIQ6) $3uaitfi$snfi=r
hwmafiqfiafimfifimwfwwfimfimfiéfi,
mama.
(03Hwfismfiafmmfiéfim—
(a?) nfiuémwavw,m
(a) Wfi$fimm$awfimfifi$afiwwéafiufim
(11) Wammmfirmfiafiamfifimfifimfiafiwfiwfimwafifim,
2W; (mawm aframa, x afitufifififiwmfi%wmm.
>
mamaa
galowmwafifimfifimfifimmfififmfimwm. Wm
(wmafitfimfimfiafimmufiwuwmfimwwfimfifim
fifififimafimwuwfir
(m) wafirfififiufifiafimwfiwfi;
(a) mafiififififiafixwfiammmmwfimm;
(11) mfiafifiafimmmmfiamm;
(Er) mefifiafixfimafiafim.

424 (4) NW W, W 5 31%! 2018
me (3)wm#mfiamwmfianfifimam%mmu§m®
fim‘m agwfiafianfimfifiuwmfiafifiémfitfififi%fiwww
fimfimwmfififimmfifimuwmsfiwfiufiwemfifimjfiyamfigwemwmwwma .
Fawn an
M» w<2>qmaéeflemwarwfia Qo2c(mianzmwu)qaagmfitfimm
we.
(q)mamarfiwaésfifigqafi,maiwfin%anfiafin§afiémmafin§afié
Wjaafufiwfirwmmfiemfiaafinéwmafifimemm.
Wflanfissafiazms
a. 5644—97—W—31—(mJ—31fa—Wésfifiafié:simmséaw (3) firmfi, nwfinfifie
Wmafirfim 2018 (W12m2018)maifisfia§alam%ufwfiwmwfimmm%
Sections ;
p—a
pposesnewsv
b-‘h-r—r—‘D—Ib—‘D—‘r—I >198”??pr
nwfiafimarwfiam W,
Wm,afifiaaafia.
MADHYA PRADESH ACT
No. 12 OF 2018
THE MADHYA PRADESH HIGH SPEED DIESEL UPKAR ADHINIYAM, 2018
TABLE OF CONTENTS
,
e
Short title, extent and commencement.
Definitions.
Levy and collection of cess.
Madhya Pradesh Transport Infrastructure Development Fund.
Incidence of cess.
Payment of cess.
Registration.
Refund in certain circumstances.
Liability of firms.
Cess Authorities.
Delegation of powers.
Powers to transfer proceedings.
Certain provisions of VAT Act to apply.
Certain sales not liable to cess.
Power to make rules,
Power to remove difficulties.
Repeal and saving.

Emits W, W 5 al'fi‘fi 2018 . 424 (5)
MADHYA PRADESH ACT
N0. 12 OF 2018
THE MADHYA PRADESH HIGH'SPEED DIESEL UPKAR ADHINIYAM, 2018
r ..
[Received the assent of the Governor on the 3rd April, 2018; assent first published in the “Madhya Pradesh Gazette
(Extra-ordinary)”, dated the 5th April, 2018.]
_
A Bill to levy cess on sale of High Speed Diesel in the Statehof Madhya Pradesh for the purpose
of providing fund for development of transport infrastructure in the State of Madhya Pradesh
or for repaying the loan taken therefor.
Be it enacted by the Madhya Pradesh Legislature in the Sixty—ninth year of the Republic of
India, as follows :—
1. (1) This Act may be called the Madhya Pradesh High Speed Diesel Upkar
Adhiniyam, 2018.
(2) It extends to the whole of the State of Madhya Pradesh.
(3) It shall come into force on the date of its publication in the Madhya Pradesh Gazette.
2. (1) In this Act, unless the context otherswise requires,—
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(2) Words and expressions used herein and not defined but defined in the VAT Act, shall.
"cess" means the cess payable on the taxable turnover of High Speed Diesel
levied under section 3;
"dealer" means any person who carries on the business of buying, selling,
supplying or distributing High Speed Diesel;
"registered dealer" means a dealer registered under this Act;
"rules" means rules made under this Act;
"tax" means tax and additional tax payable under the VAT Act;
"taxable turnover" in relation to a dealer means that part of dealer's turnover which
remains after deducting therefrom the sale price of High Speed Diesel at the hands;
of the registered dealer from whom it has been purchased, subject to the condition
that the selling registered dealer has paid cess on such sale price;
"turnover" means aggregate of the amount of sale prices received and receivable
by a dealer in respect of any sale or supply or distribution of High Speed Diesel
including the amount of tax as defined in clause (e);
"VAT Act" means the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002).
have the meanings respectively assigned to them in that Act.
3. (1) For the purpose ofproviding fund for the development of transport infrastructure in
the State of Madhya Pradesh, there shall be levied and collected a cess on the taxable turnover of
High Speed Diesel of a dealer, within the State.
(2) The cess under sub—section (1) shall be levied for such period as notified by the State
Government at the rate of one percent of the taxable turnover of such High Speed Diesel, in such
manner as may be prescribed.
(3) The cess levied under sub~section (1) shall be payable by the dealer;
4. (1) The proceeds of the cess and interest (other than fines) recovered under this Act shall
first be credited to the Consolidated Fund of the State and after deduction of the expenses of
collection and recovery therefrom shall, under appropriation duly made by law in this behalf, be
entered in, and transferred to, separate fund called the Madhya Pradesh Transoport Infrastructure
Development Fund.
Short title,
extent and
commencement.
Definitions.
Levy and
collection of cess.
Madhya Pradesh
'1‘ r a n s p o r t
Infrastructure
Development
Fund.

424 (6) an,fiaWsafit—vtzo1s
Incidence of cess
Payment of cess.
Registration.
Refund in
c e r t a i n
circumstances.
Liability of
firms.
Cess Authorities.
Delegation hof
powers.
Powers to
t r a n s f e r
proceedings.
C e r t a i n
provisions of
VAT Act to
apply.
Certain sales not
liable to cess.
(2) The amount transferred to the Madhya Pradesh Transport Infrastructure Development Fund
shall be expensed for the development of transport infrastructure within the State or for repaying
the loan taken therefor.
5. Every dealer liable to paytax on High Speed Diesel under VAT Act shall be liable to
pay cess on his taxable turnover of High Speed Diesel under this Act.
6. The cess levied under Section 3 shall be payable by the dealer in such manner as may
be prescribed.
7. Every dealer registered under the VAT Act dealingin High Speed Diesel shall be deemed
registered dealer under this Act.
8. Where cess under Section 3 is levied and collected on the taxable turnover of High Speed
Diesel and such High Speed Diesel is subsequently sold by a dealer in the course of inter State
trade or commerce or exported out of the territory of India, the dealer shall, upon an application
made in this behalf and subject to such conditions as may be prescribed, be entitled to refund of
cess in respect of such sale by him of the High Speed Diesel.
9. Where a business is owned, managed or run by a firm, the firm and each of the partners
of the firm shall jointly and severally be liable to pay cess under this Act:
Provided that where any partner retires from the firm he shall be liable to pay the cess,
penalty, interest or any other amount payable under this Act remaining unpaid at the time of his
retirement, and any cess due up to the date of his retirement, even if assessment of cess, or levy
of penalty or interest is made at a later date.
10. For carrying out the purposes of this Act, the officers and authorities appointed under
VAT Act shall be deemed to be the officers appointed under the provisions of this Act.
11. Subject to the general or special orders of the State Government, the Commissioner may
delegate any of the powers conferred upon him by or under this Act to any person appointed to
assist him under Section 10.
12. The Commissioner may, after due notice to the dealer, by order in writing, transfer any
proceedings or class of proceedings under any provisions of this Act or the rules made thereunder,
from himself to any other officer and he may likewise transfer any such proceedings (including
proceeding already transferred under this section) from one such officer to another officer or to
himslef.
13. Subject to the provisions of this Act and the rules made thereunder, the provisions of
the VAT Act and the rules made, orders and notifications issued thereunder, including the provisions
relating to registration, determination of liability to pay tax, returns, assessment, self-assessment,
reassessment, payment and recovery of tax, accounts, detection and prevention of tax evasion,
refund, appeal, revision, rectification, offences and penalties and other miscellaneous matter, shall
mutatis mutandis apply to a dealer in respect of cess, interest or penalty levied and payable under
this Act as if these provisions were mutatis mutandis incorporated in this Act, and it shall be
deemed that the rules made and orders and notifications issued under those provisions were mutatis
mutandis made or issued under the relevant provisions as so incorporated in this Act.
14. (1) Nothing in this Act or the rules made thereunder, shall be deemed to impose or
authorize the imposition of a cess on any turnover of High Speed Diesel where such sales takes
place——
(a) outside the State of Madhya Pradesh, or
(b) in the course of the import of such High Speed Diesel into the territory of India
or the export of the goods out of such territory, or

11m W, fairies s 311318 2018 .
p
424 (7)
.
' .
(c) in the course of inter-State trade or commerce, or
(d) -where such sale is made to unit located in a Special Economic Zone notified by
the Central Government under the provisions of the Special Economic Zones Act,
2005 (No. 28 of 2005).
-
'
(2) For the purpose of this section, where as sale takes place.—-.
(a) outside the State of Madhya Pradesh, or
(b) in the course of import of the goods into the territory of India or the export of
the goods out of such territory, or
(c) in the course of inter-State trade or commerce,
it shall be determined in accordance with the principles specified in Sections 3,
4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).
15. (l) The State Government may make rules to carry out the purposes of this Act, :‘l’lwer
‘0 make
es.
'
(2) In particular and without prejudice to the generality of the foregoing power, the State
Government may make rules prescribing——
(a) the form and the manner in which the returns shall be filed;
(b) the form and the manner in which and the period before which cess shall be
paid;
(c) the form in which the order of assessment shall be passed;
(d) the form in which notice of demand shall be issued.
(3) All rules made under this section shall be laid on the table of the Legislative Assembly.
16. If any difficulty arises in giving effect to the provisions of this Act, the State Government Power to remove
may, by general or special order published in the official Gazette, make such provisions not difficulties-
inconsistent with the provisions of the Act, as appear to be necessary or expedient for removal of
the difficulty.
17. (1) The Madhya Pradesh High Speed Diesel Upkar Adhyadesh, 2018 (No. 1 of 2018) is Reneal
and
hereby repealed.
savmg.
(2) Notwithstanding the repeal of the said Ordinance, anything done or any action taken under
the said Ordinance shall be deemed to have been done or taken under the corresponding provision
of this Act.
W,Wwawwmmmfiammmw,Wfigfifiamm’r‘m—zma.

‹ Prev All Madhya Pradesh acts Next ›