2012 (12) TMI 956 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to the vires of newly amended rule 54 of the Madhya Pradesh Value Added Tax Rules, 2006 and insertion of new form No. 41A.

Judgment Summary:

The petitioner challenged the vires of the newly amended rule 54 of the Madhya Pradesh Value Added Tax Rules, 2006 and the insertion of new form No. 41A by the State Government. The amendments required dealers to furnish audit reports prepared by chartered accountants or members of the Institute of Cost and Works Accountants of India. The petitioner argued that legal practitioners were excluded from verifying accounts due to these amendments, which mandated certification by chartered accountants. The Bombay High Court had previously addressed a similar dispute and dismissed the writ petition, a decision upheld by the Supreme Court. The High Court of Madhya Pradesh, considering the precedent set by the Bombay High Court and the Supreme Court's decision, found no merit in the present petition and dismissed it without costs.

This summary provides a detailed overview of the issues involved in the legal judgment, including the challenge to the newly amended rule 54 and the insertion of form No. 41A. It highlights the petitioner's argument regarding the exclusion of legal practitioners and the precedent set by the Bombay High Court and the Supreme Court in similar cases. The High Court of Madhya Pradesh's decision to dismiss the petition is clearly explained, maintaining the legal terminology and key points from the original text.