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Chapter
I - PRELIMINARY |
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1 |
Short title, extent and commencement |
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2 |
Definitions |
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Chapter
II - Taxing
Authorities |
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3 |
Taxing
authorities and other officers |
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3A |
Section
3a |
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4 |
Appellate
Board |
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Chapter
III - Incidence
of tax |
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5 |
Incidence
of tax |
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6 |
Determination
of liability to pay tax. |
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7 |
Joint
and several liability of certain class of dealers. |
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8 |
Liability
of a dealer registered under Central Act No. 74 of 1956
to pay tax. |
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Chapter
IV - Levy
of tax |
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9 |
Levy
of tax |
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9 A |
Levy of tax by weight, volume, measurement or unit on certain goods |
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10 |
Levy
of purchase tax |
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10 A |
Levy of Purchase Tax on Certain Goods
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11 |
Composition
of tax |
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11 A |
Composition of tax by certain registered dealers |
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11 B |
Payment of lump sum in lieu of tax |
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12 |
Dealer
not to pass incidence of tax to agriculturists and horticulturists
under certain circumstances. |
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13 |
Rate
of tax on container or packing material. |
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14 |
Rebate
of input tax |
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15 |
Burden
of proof. |
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16 |
Tax
free goods. |
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16A |
Saving |
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Chapter
V - Registration
of dealers |
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17 |
Registration
of dealers |
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Chapter
VI - Returns,
Assessment, Payment and Recovery of Tax |
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18 |
Returns |
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19 |
Tax
Audit |
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20 |
Assessment
of tax |
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20A |
Self
Assessment |
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21 |
Assessment
/reassessment of tax in certain circumstances. |
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22 |
Exclusion
of time in assessment proceedings. |
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23 |
Appearance
before taxing authorities. |
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24 |
Payment
and recovery of tax, interest, penalty and other dues. |
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25 |
Payment
of tax in advance of assessment on failure to furnish
returns. |
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26 |
Deduction
and payment of tax in certain cases. |
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26 A |
Deduction of tax at source in respect of certain goods |
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27 |
Saving
for person responsible for deduction of tax at source |
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28 |
Special
mode of recovery. |
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29 |
Payment
of tax in case of transfer or discontinuance of business
and liability of the company in case of amalgamation |
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30 |
Liability
of firms. |
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31 |
Transfers
to defraud revenue void. |
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32 |
Assessment/re-assessment
of legal representatives.& Assessment in special cases |
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33 |
Tax
to be first charge |
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34 |
Power
to set aside an ex-parte order. |
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35 |
Collection
of tax by dealers. |
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36 |
Sales
not liable to tax |
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Chapter
VII - Refund
of Tax |
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37 |
Refunds |
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38 |
Power
to withhold refund in certain cases |
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Chapter
VIII - Accounts
and Issue of bills, invoices or cash memoranda |
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39 |
Accounts |
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40 |
Dealers
to issue bills, invoices or cash memoranda |
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Chapter
IX - Certain
powers of the Commissioner and delegation by the Commissioner |
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41 |
Delegation
of Commissioner's powers and duties. |
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42 |
Transfer
of proceedings |
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43 |
Power
of Commissioner and his assistants to take evidence
on oath etc. |
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44 |
Power
of Commissioner to call for information in certain cases. |
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45 |
Power
of Commissioner to stay proceedings |
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Chapter
X - Appeals,
Revisions and Rectification |
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46 |
Appeal |
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47 |
Power
of revision by Commissioner |
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48 |
Additional
evidence in appeal or revision |
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49 |
Court
fee stamps on memorandum of appeal and application for
revision |
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50 |
Application
of Sections 4 and 12 of Limitation Act, 1963. |
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51 |
Extension
of period of limitation in certain cases |
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52 |
Power
of Commissioner or Appellate Deputy Commissioner or
the Appellate Board to impose penalty in certain circumstances. |
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53 |
Appeal
to High Court. |
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54 |
Rectification
of mistakes. |
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Chapter
XI - Detection
and prevention of tax evasion |
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55
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Constitution
of a committee for detection and checking of evasion of
tax by dealers liable to pay tax and power of the commissioner
to act suo motu or upon the report of such committee to
investigate in to the tax evasion by a dealer . |
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55 A |
Special provision for assessment of cases relating to detection and prevention of tax evasion |
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56 |
Survey |
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57 |
Establishment
of check post or erection of barriers |
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58 |
Transit
of goods by road through the State and issue of transit
pass. |
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59 |
Power
to check goods at the point of loading and unloading. |
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60 |
Power
to check goods in transit |
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61 |
Regulation
of delivery and carrying goods away from Railway premises. |
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62 |
Control
on clearing, forwarding or booking agent and any person
transporting goods and furnishing of information by
such agent or person |
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63 |
Power
to call for information from Banking and non-banking financial
Companies. |
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Chapter
XII - Offences
and Penalties |
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64
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Offences
and Penalties |
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Chapter
XIII - Miscellaneous |
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65 |
Production
of Tax Clearance Certificate |
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66 |
Bar
to Certain Proceedings |
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67 |
Bar
of prosecution in certain cases. |
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68 |
Protection
of persons acting in good faith and limitation of suit
and prosecution |
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69 |
Disclosure
of information by public servant. |
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70 |
Determination
of disputed questions. |
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Chapter
XIII - Power
to make rules, Repeal and Saving, transitory provisions
and power to remove difficulties |
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71 |
Power
to make rules |
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72 |
Repeal
and savings |
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73 |
Transitory
provisions |
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74 |
Power
to remove difficulties |
VAT
Act - Madhya Pradesh 
