The Madhya Pradesh VAT Act, 2002

In force 192 sections Madhya Pradesh

Act 20 of 2002

Preamble

THE MADHYA PRADESH VAT ACT, 2002 (No.20 of 2002) Incorporating amendments made by- MP Vat (Amendment) Act, 2003 ( No.11 of 2003), MP Vat (Amendment) Act, 2006 ( No.12 of 2006) MP Vat (Amendment) Ordinance, 2006 (No.5 of 2006) read with MP Vat (Second Amendment) Act, 2006 ( No.22 of 2006) MP Vat (Amendment) Act, 2007 ( No.8 of 2007) Code MP Vat (Second Amendment) Act, 2007 ( No. 26 of 2007) MP Vat (Amendment) Ordinance, 2008 (No.1 of 2008) read with MP Vat (Amendment) Act, 2008 ( No. 14 of 2008) MP Vat (Amendment) Act, 2009 ( No. 9 of 2009) MP Vat (Amendment) Act, 2010 ( No. 11 of 2010) MP Vat (Second Amendment) Act, 2010 ( No. 20 of 2010) Notifications [ THE MADHYA PRADESH VAT ACT, 2002 (No 20 of 2002 - received the assent of the President on the 12th November , 2002; assent first published in the "Madhya Pradesh Gazette (Extra Ordinary )" dated the 28th November. 2002.] Amended by - 1 *MP Vat (Amendment) Act, 2003 ( No.11 of 2003)-received the assent of the Governor on the 21st April, 2003; assent first published in the "Madhya Pradesh Gazette(Extra Ordinary )" dated the 26th April, 2003. 2 *MP Vat (Amendment) Act, 2006 ( No.12 of 2006) - received the assent of the Governor on the 31st March, 2006; assent first published in the "Madhya Pradesh Gazette (Extra Ordinary )" dated the 31st March , 2006. 3 MP Vat (Amendment) Ordinance, 2006 (No.5 of 2006)- published in the "Madhya Pradesh Gazette (Extra Ordinary )" dated the 2nd June, 2006- A ** MP Vat (Second Amendment) Act, 2006 ( No.22 of 2006) - received the assent of the Governor on the 4th August, 2006; assent first published in the "Madhya Pradesh Gazette (Extra Ordinary )" dated the 8th August, 2006 * The Act and the amendment Acts have come in to force with effect from 1st April, 2006 (Notification No. (9)* dated 14 March, 2006 and (17)* dated 31 March, 2006) ** (i) The amendment Act has been made effective from 1st April, 2006, subject to the condition that the provisions of section 2(ii)(b), section 19(i) (b) relating to "Bulk drugs" and section 19(ii) relating to "Drugs and Medicines" of this amending Act shall come into force from such date as the State Government may, by notification, appoint; and the remaining provisions of this amending Act shall be deemed to have come into force from 1.4.2006 subject to the condition that if the rate of tax prevailing before the date of publication of this Act in the Gazette was higher and the amount of tax collected at such higher rate from 1st April 2006 to the date of publication of this Act in the Gazette,- (a) has been deposited in the treasury, such amount shall not be refunded; and/ or (b) has not been deposited in the treasury, such amount shall have to be deposited in the treasury. (ii) the provision of section 19(i) (b) relating to "Bulk drugs" has been made effective from 8.8.2006 - Noti. No. (22)* dated 26.4.2007. 5 Notification No.(79) dated 5.12.2006- amendment of Schedule II-part III-entry No.3. 6 MP Vat (Amendment) Act, 2007 ( No.8 of 2007) - received the assent of the Governor on the 31st March, 2007; assent first published in the "Madhya Pradesh Gazette (Extra Ordinary )" dated the 1st April, 2007. [The amendment Act has come in to force with effect from 1st April, 2007 -Notification No. (11)* dated 1st April, 2007] 7 Notification No.(12) dated 1.04.2007 -insertion of new entry No.14-A-Bidi in Schedule II- part II. 8 Notification No.(23) dated 8.05.2007 - insertion of new entry No.50-Bidi in Schedule I & omission of entry No. 14-A-Bidi of Schedule II-part II. 9 Notification No.(27) dated 5.07.2007 - Amendment of Schedule I & Schedule II . 10 MP Vat (Second Amendment) Act, 2007 ( No. 26 of 2007) - received the assent of the Governor on the 10th December, 2007; assent first published in the "Madhya Pradesh Gazette (Extra Ordinary )" dated the 11th December, 2007. [The amendment Act has come in to force with effect from 24th December, 2007 -Notification No. (35)* dated 19th December, 2007] 11. Notification No.(11) da

Rules made under this Act

40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

No. CT-4-0001-2022-Sec-1-V-(CT) (07) Bhopal, the 31st March 20262026
No. CT-4-2-0001-2023-Sec-1-V-(CT) (09) Bhopal, the 31st March 20262026
No.-F-A6-17-2015-1-V.- Bhopal, the 15th January 20262026
CT/4/2/0001/2023-Sec-1-05(CT)(07) Bhopal 13/03/20242024
No. CT/4/2/0001/2024-Sec-1-05(CT)(06) Bhopal the 7" February 20242024
No. CT-4-0001-2022-Sec-1-V (CT) (18) Bhopal Dated 02/06/20232023
No. CT-4-0002-2022-Sec-1-V(CT)-(59) Bhopal, the 29th December 20232023
No. CT-4-0003-2022-Sec-1-V(CT)(15) Dated 04 April 20232023
No. CT-4-2-0001-2023-Sec-1-05 (CT) (06) Dated 21 April 20232023
No. CT/4/0001/2022-Sec-1-05(CT) (01)Bhopal, the 12th January 20232023
No. CT/4/2/0001/2023-Sec-1-05(CT)(38) Bhopal, the 29 August 20232023
No. F A 3-01-2022-1-V (14) Dated 27 April 20232023
No.CT-4-0004-2022-Sec-1-V (CT) (13) Dated 21 April 20232023
FA -3-03 -2022-1-5 (21) date 11-04-20222022
FA-3-01-2022-1-V (13) Dated 04-02-20222022
FA-3-03-2022-1-V (16) Dated 22-02-20222022
FA-3-20-2021-1-V (03) Dated 11-01-20222022
FA-3-20-2021-1-V (04) Dated 11-01-20222022
FA-3-22-2021-1-V (40) Dated 20-07-2022 मध्यप्रदेश वेट अधिनियम 2002 की धारा 20 की उपधारा 8 के तहत प्रदत्त शक्तियों का प्रयोग करते हुए अधिसूचना क्रमांक एफ-ए-3-22-2021-1-पांच-(93)भोपाल दिनांक 30.12.2021 एवं अधिसूचना क्रमांक एफ-ए-3-22-2021-1-पांच-(27)भोपाल दिनांक 27.04.2022 में संशोधन करते हुए दिनांक बढाने हेतु अधिसूचना क्रमांक एफ-ए-3-22-2021-1-पांच-(40)भोपाल दिनांक20.07.2022 जारी की गई।2022
FA-3-30-2020-1-V (19) Dated 31-03-20222022
FA-3-40-2018-1-V (11) Dated 31-01-20222022
FA-3-63-2020-1-V (12) Dated 31-01-20222022
No. 1-11-0001-2022-Sec—1-V (CT) (63), Bhopal, Dated 16' November 20222022
No. CT-4-0002-2022-Sec-1-V(CT)-71 Bhopal, the 27 December 20222022
No. F A 3-07-2022-1-V-(39) Bhopal Dated 15th July 20222022
No. F A 3-18-2018-1-V(33) Dated 16.06.20222022
No. F A 3-22-2021-1-V-(27), Dated 27 April 20222022
No. F A 3-22-2021-1-V-(61) Dated 30-09-20222022
No. F A 3-40-2018-1-V(29) Dated 31-05-20222022
No. F A 3-63-2020-1-V(30) Dated 31-05-20222022
Order No. F-A-3-01-2022-1-V(67) Bhopal, Dated 16' November 20222022
173 notification No. F- A -3-53-2016-1-V - (15) Bhopal Dated 26-03-20212021
236 notification No. F-A-3-40-2018-1-V-(28) Bhopal Dated 31-05-20212021
237 notification No. F-A-3-08-2021-1-V-(27) Bhopal Dated 01-06-20212021
98 notification No. F- A -3-40-2018-1-V - (14) Bhopal Dated 25-02-20212021
FA-3-05-2017-1-V (84) Dated 22-11-20212021
FA-3-22-2021-1-V (93) Dated 30-12-20212021
FA-3-40-2018-1-V (70) Dated 29-10-20212021
FA-3-58-2015-1-V (79) Dated 04-11-20212021
FA-3-60-2015-1-V (80) Dated 04-11-20212021

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/02bb1462-3b0f-477d-b136-04c7ae0e9128.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d0ac18e8-1952-4068-9ae8-09397583404e/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 192 sections of this Act has its own page. This page is not a substitute for legal advice.

The Madhya Pradesh VAT Act, 2002

Preamble

Sections

Rules made under this Act