The Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018

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MADHYA PRADESH ACT
No. 11 OF 2018
THE MADHYA PRADESH MOTOR, SPIRIT UPKAR ADHINIYAM, 2018
.
TABLE OF CONTENTS
Sections :
1. Short title, extent and commencement.
2. Definitions.
3. Levy and collection of cess.
4. Local Authorities Fund.
5. Incidence of cess.
6. Payment of'cess.
7. Registration.
"
8. Refund in certain circumstances.
9. Liability of firms.
.
K
10.. Cess Authorities.
ll. Delegation of powers.
12.
.
Powers to transfer proceedings.
13. Certain provisions of VAT Act to apply.
14. Certain sales not liable to cess.
15. Power to make rules,
16. Power to remove difficulties.
l7. Repeal and saving.

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MADHYA PRADESH ACT
No. 11 OF 2018
THE MADHYA PRADESH MOTOR, SPIRIT UPKAR ADHINIYAM, 2018
[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.]
An Act to levy cess on sale of motor spirit (commonly known as petrol) in the State of Madhya Pradesh
for the purpose of providing fund for development of urban 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 Motor Spirit Upkar Adhiniyam, 2018. Short
d
title,
extent an
(2) It extends to the whole of the State of Madhya Pradesh.
commencement"
(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 otheswise requires,—— Definitions.
(a) "cess" means the cess payable on the taxable turnover of motor spirit levied
under section 3;
(b) "dealer" means any person who carries on the business of buying, selling,
supplying or distributing motor spirit;
(c) "registered dealer" means a dealer registered under this Act;
(d) "rules" means rules made under this Act;
(e) "tax" means tax and addtional tax payable under the VAT Act;
(f) "taxable turnover" in relation to a dealer means that part of dealer‘s turnover which
remains after deducting therefrom the sale price of motor spirit 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;
(g) "turnovere" means aggregate of the amount of sale prices received and receivable
by a dealer in respect of any sale or supply or distribution of motor spirit
including the amount of tax as defined in clause (e);
(h) "VAT Act" means the Madhya Pradesh Vat Act; 2002 (No. 20 of 2002).
(2) Words and expressions used herein and not defined but defined in the VAT Act, shall
have the meanings respectively assigned to them in that Act.
t O
3. (1) For the purpose of providing fund for the development of urban transport Levy and
infrastructure in the State of Madhya Pradesh, there shall be levied and collected a cess on the
taxable turnover of motortspirit 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 motor spirit, in such manner
as may be prescribed.
(3) The cess levied under sub-section'(l) 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 Urban Transport
Infrastructure Development Fund.
collection of cess.
Local Authorities
Fund.

422 (6) times was, fairs s aria 201s
Incidence of cess
Payment of cess.
Registration.
Refund in
c e r t a i n
circumstances.
Liability of
firms°
Cess Authorities.
Delegation of
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 Urban Transport Infrastructure
Development Fund shall be expensed for the development of urban transport infrastructure within
the State or for repaying the loan taken therefor.
5. Every dealer liable to pay tax on motor spirit under VAT Act shall be liable to pay cess
on his taxable turnover of motor spirit under this Act.
I
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 dealing in motor spirit shall be deemed
registered dealer under this Act.
8. Where cess under Section 3 is levied and collected on the taxable turnover of motor spirit
and such motor spirit 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 motor spirit.
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 earring 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
himself.
13. Subjet 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 motor spirit where such sales take place.
(a)‘ outside the State of Madhya Pradesh, or
(b) in the course of the import of such motor spirit into the territory of India or the
export of the goods out of such territory, or

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(C)
(d)
in the course of inter—state trade or commerce, or
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 a sale takes place—
(a)
(b)
(C)
outside the State of Madhya Pradesh, or
in the course of import of the goods into the territory of India or the export of
the goods out of such territory, or
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,
(2) In particular and without prejudice to the generality of the foregoing power, the State
Government may make rules prescribing.—
(a)
(b)
(C)
(d)
the form and the manner in which the returns shall be filed;
the form and the manner in which and the period before which cess shall be
paid;
the form in which the order of assessment shall be passed;
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
may, by general or special order published in the official Gazette, make such provisions not
inconsistent with the provisions of the Act, as appear to be necessary or expedient for removal of
the difficulty.
l7. (1) The Madhya Pradesh Motor Spirit Upkar Adhyadesh, 2018 (No. 2 of 2018) is hereby
repealed.
(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.
Power to make
rules.
Power to remove
difficulties.
Repeal and
saving.
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