MP Vat ; Deemed Assessment for Pending cases of 2014-15

By | June 12, 2016
(Last Updated On: June 12, 2016)

Two classes of registered dealers are notified for the assessments cases for FY 2014-15

Effective Date: 30th May, 2016

The Madhya Pradesh Government has notified the following two classes (A) and (B) of registered dealers whose assessments cases are pending for the year 2014-15 and directed that their assessments shall be deemed to have been made as per the following scheme:


Class (A)

Class (B)

Registered dealers included

Having annual turnover up to Rs. 50 crore during the year 2014-15

Having annual turnover above Rs. 50 crore during the year 2014-15

Does not include

  • Dealers in whose assessment orders of last three continuous years, additional demand of tax has been created.

  • Industrial unit eligible to avail the exemption/ deferment of tax payment/ Investment Promotion Assistance under any notification issued.

  • Dealers whose tax evasion case has been detected for FY 2014-2015.

  • Dealers in whose cases notice have been issued for additional tax amount or where notice have been issued after Tax Audit and this requirement has not been complied with before submission of application.

  • In case refund of any kind is due to him.

Acts & the assessment year

Pending assessment cases under the MP VAT Act, 2002, CST Act, 1956 and the MP Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 for the year 2014-15.


Form A, B or C

Form D, E or F

Time limit

To be submitted within 60 days from the publication of scheme to the assessing officer before whom the assessment case for the year 2014-15 is pending.

Documents to be enclosed
  • A court fee stamp of Rs. 5 shall be affixed on every application.

  • A copy of challan as a proof of payment of tax and interest if any.

  • A list of sales and purchases for the assessment period. If already submitted then it will not be needed again.

  • Every dealer whose turnover exceeds Rs. 1 crore during FY 2014-15 shall submit an audit report prepared by the Chartered Accountant. However in case turnover exceeds Rs. 10 crore then audit report in form 41-A has to be submitted.

  • The declaration prescribed for exemption and concessional rate of tax also shall be enclosed.

Dealers not submitted application

If no information is available relating to purchases or sales made in the departmental record or where a satisfactory field report has been filed by any departmental officer to this effect then assessment shall be deemed to have been made for such dealer.

  • An opportunity of being heard shall be given to the applicant if the application is incomplete or any mistake of calculation is detected.

  • If any aforesaid defect is found, a show cause notice shall be issued and the hearing date shall be fixed and communicated to the applicant.

  • The applicant shall rectify the defect and file the documents. Afterwards the competent officer shall accept the application and assessment shall be deemed to have been made.

  • If the dealer remains absent on the hearing date or the defect is not removed, the application shall be rejected.

  • The intimation for acceptance of the application shall be sent within 30 days

    from the date of application.

[Notification No. F-A-3-20-2013-1-V-(32). dated 30th May, 2016]

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