9911796707
TMI Blog2012 (12) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... e 54 of the Madhya Pradesh Value Added Tax Rules, 2006 and adddlso insertion of new form No. 41A made by the State Government vide Gazette Notification dated May 8, 2012 issued in exercise of powers conferred by section 71 of the Madhya Pradesh Value Added Tax Act, 2002. By the aforesaid notification, the following amendments have been carried out: In the said Rules,- (i) in rule 54,- (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a member of Institute of Cost and Works Accountants of India; (iii) the audit report can be furnished up to 31st December of the succeeding year with a late fee of rupees 100 per day. (b) Sub-rule (2) shall be renumbered as sub-rule (3) and before the sub-rule (3) so renumbered, the following sub-rule shall be inserted, namely:- (2) Notwithstanding anything to the contrary contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2000 of 2007 (Sales Tax Practitioners' Association of Maharashtra v. State of Maharashtra [2008] 14 VST 69 (Bom)) where similar amendments were introduced. The dispute before the Bombay High Court in the aforesaid writ petition as mentioned in the order is as under (pages 75 and 76 in 14 VST): All these petitions are being disposed of by this common judgment as the main challenge in all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as being violative of article 265 which provides that no tax shall be levied or collected except by the authority of law and article 301 as it infringes the freedom to carry on trade, commerce and intercourse throughout the territory of India. The Bombay High Court considered in detail the points which are also5 involved in the petition and dismissed the writ petition. Against the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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