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Madhya Pradesh Commercial Tax Appellate Board
मध्य प्रदेश वाणिज्यिक कर अपील बोर्ड
  

About the Board

           Madhya Pradesh Commercial Tax Appellate Board is constituted under Section 4 of the Madhya Pradesh Vat Act, 2002.  Before its constitution board/tribunals work was assigned to the Board of Revenue, Madhya Pradesh, Gwalior, which worked as Tribunal under the Madhya Pradesh General Sales Tax Act, 1956 and thereafter under the Madhya Pradesh Commercial Tax Act, 1994. Madhya Pradesh Commercial Tax Tribunal come to separate existence on 10th January 2003, which is renamed as Madhya Pradesh Commercial Tax Appellate Board on 2nd  December 2004.

          Appellate Board is the highest fact finding judicial authority for indirect taxes ( i.e. Value Added Tax,(tax on sale and purchase of the goods),Central Sales Tax , Entry Tax ,Luxury ,Entertainment , Amusement and Advertisement Tax ) levied by the state and deemed  as civil court for all the purposes of Section 195 and chapter XXXV of the Criminal procedure Code ,1973 (No.2 of 1974).

          Board is consists of Chairman and members appointed by the State Government. Chairman of the Appellate Board is declared as Head of the Department.

 

Provisions of Section 4 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002):-

          Section.4   Appellate Board - 

          (1)     The State Government shall, by notification with effect from a date specified therein, constitute Appellate Board to exercise the powers and perform the functions conferred on the Appellate Board by or under this Act.

          (2)     Till the date specified in the notification under sub-section (1), the 2Appellate Board constituted under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) 2 shall act as Appellate Board for the purpose of this Act and on the date aforementioned all proceedings pending before the 2Appellate Board constituted under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) 2,Madhya Pradesh, acting as Appellate Board  shall stand transferred to the Appellate Board  constituted under sub-section (1).

(3) The Appellate Board shall consist of a Chairman and such number of judicial and accountant members as the State Government may decide.

            (3) �The  Appellate Board shall consist of a Chairman and such number of members as the State Government may decide who have vast knowledge of administration or taxation matter.� (Sub-section 3 is substituted by VAT (2nd Amendment) Act, 2010, with effect from 08-10-2010)

(3A) If by reason of any temporary increase in the business of the Appellate Board or by reason of arrears of work therein, it appears to the State Government that the number of members of the Appellate Board should be for the time being increased, the State Government may appoint duly qualified persons to be additional members of the Appellate Board for such period not exceeding two years as it may specify. (Sub-section 3A is inserted by VAT (2nd Amendment) Act, 2011, with effect from 06-08-2011)

(4)  ��������������. (deleted by VAT Amendment Act, 2011, with effect from 01-04-2011 because the same provisions are already as in Section 4-B(6) )

                             (4)              The Appellate Board shall, for the purpose of discharging its functions, have all the powers which are vested in the commercial tax authorities referred to in section 3, and any proceedings before the Appellate Board shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code 1860 (No. 45 of 1860) and for the purpose of section 196 of the Indian Penal Code, 1860.  the Appellate Board  shall also be deemed to be the civil court for all the purposes of section 195 and chapter XXXV of the Code of  Criminal Procedure 1973 (No. 2 of 1974).

(5) The tenure of the Chairman and members shall be five years, but shall not be beyond the age of 65 years,and the salary and other conditions of service of the Chairman and members shall be such as may be prescribed.(substituted vide VAT Amendment Act 2014)

         (5)    The tenure of the Chairman and members shall be five years, but shall not be beyond the age of 65 years in case of Chairman and 63 years (63 substituted by 62 in the year 2013)  in case of members, and the salary and other conditions of service of the Chairman and members shall be such as may be prescribed :

                        Provided that the Chairmen and the members shall hold office during the pleasure of the State Government.

 (6) The Chairman of the Board shall be a retired member of the Indian Administrative Service who has held a post equivalent to the Chief Secretary of the State Government or Secretary to the Government of India and has experience of tax administration.

               (6)  Subject to the previous approval of the State Government, the Appellate Board may, from time to time make regulation consistent with the provisions of this Act to regulate the procedure in all matters arising out of the exercise of its powers or the discharge of its functions under the Act.

(7) Judicial members shall be the person who has been a member of Madhya Pradesh Higher Judicial Service or a person who has been an advocate dealt in tax matters for at least ten years. At least one Judicial member shall be a serving or retired member of the Madhya Pradesh Higher Judicial Service.

(8) Accountant members shall be the person who has been in practice of Accountancy in Sales Tax/Commercial Tax/Value Added Tax, as a Chartered Accountant for at least ten years, or who has been a member of the Madhya Pradesh State Taxation Service and has held the post of Additional Commissioner or equivalent or a higher post for at least three years. At least one accountant member shall be a serving or retired member of Madhya Pradesh State Taxation Service.

(9) The State Government may remove from office, the Chairman or a member of the Board who,-

(a) has been adjudged an insolvent, or

(b) has been convicted of an offence which in the opinion of the State Government, involves moral turpitude, or

(c) has become physically or mentally incapable of acting as such member, or

(d) has acquired such financial or other interest as is likely to affect prejudicial his functions as a member, or

(e) has so abused his position as to render his continuation in office prejudicial to the public interest :

                   Provided that the Chairman shall not be removed from his office on the ground specified in clauses (d) and (e) above except on an enquiry held by the State Government in accordance with such procedure as it may prescribe in this behalf and finds the Chairman to be guilty of such ground :

          Provided further that any member of the Board may be removed from the office, only after the consultation with the Chairman.

(10) The terms and conditions of the service of the Chairman and the members of the Board shall not be varied to their disadvantage during their tenure of office.

(11) The Chairman or any member ceasing to hold office shall not be eligible to appear, act or plead before any authority appointed under the Act.

(12)����� ��������������������(deleted w.e.f. 01-04-2011)

Sec. 4-A : Orders of Appellate Board

(1)     The Appellate Board may after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.

(2)     The Appellate Board may, at any time within four calendar years from the date of order, with a view to rectify any mistake apparent in the record, rectify any order passed by it under sub-section (1), and may make such rectification if the mistake is brought to its notice by the dealer or the assessing officer:

               Provided that no such rectification shall be made if it has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of a dealer, unless the Appellate Board has given notice to the dealer of its intention to do so and has allowed the dealer a reasonable opportunity of being heard.

(3)     On an application under sub-section (6) of Section 46, the Appellate Board may, after considering the merits of the application made by the dealer, pass an order of stay for a period of three hundred and sixty five days from the date of such order and the Appellate Board shall dispose of the appeal within the said period of stay specified in that order:

              Provided that where such appeal is not so disposed of within the said period of stay as specified in the order of stay, the Appellate Board may, on an application made in this behalf by the dealer and on being satisfied that the delay in disposing of the appeal is not attributable to the dealer, extend the period of stay till decision of appeal.

(4)     The cost, if any, in an appeal shall be at the discretion of the Appellate Board.

(5)     The Appellate Board shall send a copy of any order passed under this section to the dealer and to the Commissioner.

Sec. 4-B : Procedure of Appellate Board

(1)     The powers and functions of the Appellate Board may be exercised and discharged by Benches constituted by the Chairman of the Appellate Board from among the members thereof.

(2)     Subject to the provisions contained in sub-section(3), a Division Bench shall include at least one judicial member and one accountant member.

(3)     The Chairman or any other member of the Appellate Board may, sitting singly, dispose of any case which pertains to a dealer whose total amount of tax, interest and/or penalty as computed by the assessing authority in the case does not exceed rupees one lac and the Chairman may for the disposal of any particular case, constitute a special bench consisting of three or more members, one of whom shall necessarily be a judicial member and one an accountant member.

(4)     If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the Chairman of the Appellate Board for hearing on such point or points by one or more of the other members of the Appellate Board, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Board who have heard the case, including those who first heard it.

(5)     Subject to provisions of this Act, the Appellate Board shall have power to regulate its own procedure and the procedures of benches thereof on all matters arising out of the exercise of its powers or of the discharge of its function, including the places at which the Benches shall hold their sittings.

(6)     The Appellate Board shall, for the purpose of discharging its functions, have all the powers which are vested in the taxing authorities referred to in Section 3,

and any proceeding before the Appellate Board shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code,

1860 (45 of 1860), the Appellate Board shall also be deemed to be a civil court for all the purposes of Section 195 and Chapter XXXV of the Code of Criminal Procedure, 1973 (No. 2 of 1974).

 

 Rules releted to the Board

 

Rule 4.    Appellate Board � ( Madhya Pradesh Vat Rules 2006)

(1) The State Government shall, by *notification with effect from a date specified therein,

constitute Appellate Board to exercise the powers and perform the functions conferred on

the Appellate Board by or under this Act.

(2) Till the date specified in the notification under sub-section (1), the 2Appellate Board

constituted under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) 2 shall

act as Appellate Board for the purpose of this Act and on the date aforementioned all

proceedings pending before the 2Appellate Board constituted under the Madhya Pradesh

Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) ,Madhya Pradesh, acting as Appellate Board

shall stand transferred to the Appellate Board constituted under sub-section (1).

(3) The Appellate Board shall consist of a Chairman and such number of judicial and

accountant members as may be prescribed. [from 10.8.10]

[The Appellate Board shall consist of a Chairman and such number of members as the

State Government may decide who have vast knowledge of administration or taxation

matter.] [upto 9.8.10]

(4) The Appellate Board shall, for the purpose of discharging its functions, have all the

powers which are vested in the commercial tax authorities referred to in section 3, and any

proceedings before the Appellate Board shall be deemed to be judicial proceedings within

the meaning of sections 193 and 228 of the Indian Penal Code 1860 (No. 45 of 1860) and

for the purpose of section 196 of the Indian Penal Code, 1860. the Appellate Board shall

also be deemed to be the civil court for all the purposes of section 195 and chapter XXXV of

the Code of Criminal Procedure 1973 (No. 2 of 1974).

(5) 2The tenure of the Chairman and members shall be five years, but shall not be beyond

the age of 65 years in case of Chairman and 62 years in case of members, and the salary

and other conditions of service of the Chairman and members shall be such as may be

prescribed : 2

14

Provided that the Chairmen and the members shall hold office during the pleasure of the

State Government. [omitted from 10.8.10]

(6) The Chairman of the Board shall be a retired member of the Indian Administrative

Service who has held a post equivalent to the Chief Secretary of the State Government or

Secretary to the Government of India and has vast experience of tax administration.

(7) A judicial member shall be a person who has been a member of Madhya Pradesh Higher

Judicial Service or a person who has been an advocate of High Court or Madhya Pradesh

Appellate Board or of both in succession for at least ten years. At least one judicial member

shall be a serving or retired member of Madhya Pradesh Higher Judicial Service.

(8) An accountant member shall be a person who has been in practice of accountancy in

Sales Tax/Commercial Tax/ Value Added Tax, as a Chartered Accountant for at least ten

years, or who has been a member of the Madhya Pradesh State Taxation Service and has

held the post of Additional Commissioner or equivalent or a higher post for at least three

years. At least one accountant member shall be a serving or retired member of Madhya

Pradesh State Taxation Service.

(9) The State Government may remove from office, the Chairman or a Member of the Board

who;

(a) has been adjudged an insolvent, or

(b) has been convicted of an offence which in the opinion of the State Government, involves

moral turpitude, or

(c) has become physically or mentally incapable of acting as such Member, or

(d) has acquired such financial or other interest as is likely to affect prejudicially his functions

as a Member, or

(e) has so abused his position as to render his continuance in office prejudicial to the public

interest;

Provided that the Chairman shall not be removed from his office on the ground

specified in clause (d) and (e) except on an enquiry held by State Government in

accordance with such procedure as a it may specified on this behalf and finds the chairman

to be guilty of such ground.

Provided further that any member of the Board may be removed from the office, only

after the consultation with the Chairman.

(10) The terms and conditions of the service of the Chairman and the Members of the Board

shall not be varied to their disadvantage during their tenure of office.

(11) The Chairman or any Member ceasing to hold office shall not be eligible to appear, act

or plead before any authority appointed under the Act.

(12) Subject to the previous approval of the State Government, the Appellate Board may,

from time to time make regulation consistent with the provisions of this Act to regulate the

procedure in all matters arising out of the exercise of its powers or the discharge of its

functions under the Act.

4-A. Orders of Appellate Board.

(1) The Appellate Board may after giving both the parties to the appeal an opportunity

of being heard, pass such orders thereon as it thinks fit

(2) The appellate Board may, at any time within four calendar years from the date of

order, with a view to rectify any mistake apparent from the record, rectify any order

passed by it under sub-section (1), and may make such rectification if the mistake

is brought to its notice by the dealer or the Assessing officer:

Provided that no such rectification shall be made if it has the effect of enhancing

an assessment or reducing a refund or otherwise increasing the liability of a

dealer, shall not be made under this sub-section unless the Appellate Board has

given notice to the dealer of its intention to do so and has allowed the dealer a

reasonable opportunity of being heard:

15

(3) On an application under sub-section (6) of section 46, the Appellate Board may,

after considering the merits of the application made by the dealer, pass an order of

stay for a Period not exceeding one hundred and eighty days from the date of such

order and the Appellate Board shall dispose of the appeal within the said period of

stay specified in that order ;

Provided that where such appeal is not so disposed of within the said period of

stay as specified in the order of stay, the Appellate Board may, on an application

made in this behalf by the dealer and on being satisfied that the delay in disposing

of the appeal is not attributable to the dealer, extend the period of stay, or pass an

order of stay for a further period or periods as it thinks fit; so, however, that the

aggregate of the period originally allowed and the period or periods so extended or

allowed shall not, in any case, exceed three hundred and sixty-five days and the

Appellate Board shall dispose of the appeal within the period or periods of stay so

extended or allowed :

Provided further that if such appeal is not disposed of within the period allowed

under this sub-section or the period or periods extended or allowed under the first

proviso, which shall not, in any case, exceed three hundred and sixty-five days,

the order of stay shall stand vacated after the expiry of such period or periods,

even if the delay in disposing of appeal is not not attributable to the dealer.

(4) The cost, if any, in an appeal shall be at the discretion of the Appellate Board.

(5)

The Appellate Board shall send a copy of any orders passed under this section to

the dealer and to the Commissioner.

4-B. Procedure of Appellate Board

(1) The powers and functions of the Appellate Board may be exercised and

discharged by Benches constituted by the Chairman of the Appellate Board from

among the members thereof.

(2) Subject to the provisions contained in sub-section (3), a Bench shall include at

least one judicial member and one accountant member.

(3) The Chairman or any other member of the Appellate Board may, sitting singly,

dispose of any case which pertains to a dealer whose total turnover as computed

by the Assessing Officer in the case does not exceed rupees sixty lacs and the

Chairman may, for the disposal of any particular case, constitute a Special Bench

consisting of three or more members, one of whom shall necessarily be a judicial

member and one an accountant member.

(4) If the members of a Bench differ in opinion on any point, the point shall be decided

according to the opinion of the majority, if there is a majority, but if the members

are equally divided, they shall state the point or points on which they differ, and the

case shall be referred by the Chairman of the Appellate Board for hearing on such

point or points by one or more of the other members of the Appellate Board, and

such point or points shall be decided according to the opinion of the majority of the

members of the Appellate Board who have heard the case, including those who

first heard it.

(5) Subject to provisions of this Act, the Appellate Board shall have power to regulate

its own procedure and the procedures of Benches thereof on all matters arising out

of the exercise of its powers or of the discharge of its functions, including the

places at which the Benches shall hold their sittings.

16

(6) The Appellate Board shall, for the purpose of discharging its functions, have all the

powers which are vested in the commercial tax authorities referred to in section 3,

and any proceeding before the Appellate Board shall be deemed to be a judicial

proceeding within the meaning of sections 193 and 228 and for the purpose of

section 196 of the Indian Penal code, 1860 (45 of 1860), and the Appellate Board

shall be deemed to be a civil court for all the purposes of section 195 and Chapter

35 of the Code of Criminal Procedure, 1898 (No. 5 of 1898).

 

History of the provisions related with the Tribunal/Board:-  

History of the Provisions

 

1.       Provisions to constitute the Tribunal was brought into the Madhya Pradesh General Sales Tax Act, 1956 (Act No. 74, 1956) by inserting Section 3-A in the Act No. 25 of 1978  w.e.f. 01-10-1978, which is as under:-

        3-A. Tribunal. � (1) Subject to such rules as may be made in this behalf, the State Government may, by notification, with effect from a date specified therein, constitute a Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under this Act.

(2) Till the date specified in the notification under sub-section (1), the Board of Revenue shall act as Tribunal for the purposes of this Act and on the date aforementioned all proceedings pending before the Board of Revenue, Madhya Pradesh, acting as Tribunal shall stand transferred to the Tribunal constituted under sub-section (1).

(3) Subject to the previous approval of the State Government, the Tribunal may, from time to time, make regulations consistent with the provisions of this Act regulating the procedure and disposal of its business.

 

2. In 1995 Madhya Pradesh Commercial Tax Act, 1994 (Act No. 5, 1995) substituted the Madhya Pradesh General Sales Tax Act, 1996 the provisions related to the Tribunal was as under:-

 

Section 4. Tribunal. � (1) Subject to such rules as may be made in this behalf, the State Government may, by notification, with effect from a date specified therein, constitute a Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under this Act.

(2) Till the date specified in the notification under sub-section (1), the Board of Revenue shall act as Tribunal for the purposes of this Act and on the date aforementioned all proceedings pending before the Board of Revenue, Madhya Pradesh, acting as Tribunal shall stand transferred to the Tribunal constituted under sub-section (1).

(3) Subject to the previous approval of the State Government, the Tribunal may, from time to time, make regulations consistent with the provisions of this Act regulating the procedure and disposal of its business.

 

Rule 4. � Constitution of Tribunal and its function:-           The Tribunal shall consist of three or more judicial and account members appointed by the State Government.

 

3. Word �Tribunal� is substituted by the word �Appellate Board� vide MPCT (Amendment) Act No. 32 of 2003 with effect from 25-12-2003 and Rule 4 ( Madhya Pradesh Commercial Tax Rules 1995) substituted vide notification No. 11 dated 07-07-2004, which is reproduced as below:-

 

Rule-4  CONSTITUTION OF THE APPELLATE BOARD & ITS FUNCTIONS:-

(1)     The Appellate Board shall consist of a Chairman and two members, appointed by the State Government.

(2)     (a) The Chairman of the Appellate Board shall be a serving or retired member of the Indian Administrative Service of the Madhya Pradesh Cadre, who has held the post of Principal Secretary or equivalent in the Government of Madhya Pradesh for at least three years.

(b) One member of the Appellate Board shall be an advocate within the meaning of the Advocates Act, 1961 (25 of 1961) or a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949), who has experience of at least ten years of practice in Sales Tax, Commercial Tax or Income Tax.

(c) The other member of the Appellate Board shall be an Officer of the rank of the Additional Commissioner or the Deputy Commissioner of the Commercial Tax Department, who has held the post for at least three years.

(3) The tenure of the Chairman and members shall ordinarily be for five years which may be extended by the State Government by such period, as it may think fit, but shall not be beyond the age of 65 years in the case of the Chairman and 62 years in the case of members.

                   Provided that the Chairman and the members shall hold office during the pleasure of the State Government.

(4)     The salaries, allowances and other conditions of service of the Chairman and members of the Appellate Board shall be such as the State Government may, by order, specify.

(5)     A member of the Appellate Board may at any time tender his resignation from the post and such resignation shall take effect from the date of its acceptance by the State Government.

(6)     The State Government may terminate before the expiry of the tenure, the appointment of the Chairman or a member of the Appellate Board, if the Chairman or the member:

a.       Is adjudged as an insolvent; or

b.       Is engaged during his term of office in any paid employment outside the duties of his officer; or

c.       Is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body; or

d.       Is convicted of an offence involving moral turpitude; or

e.       Has acquired such financial or other interest as it likely to affect prejudicially his functions; or

f.       Has so abused his position as to render his continuance in office prejudicial to the public interest.

(7)     The Headquarters of the Appellate Board shall be at Bhopal.

(8)     (a) The functions of the Appellate Board under the Act and the rules made thereunder may be discharged by any of the members sitting in single Bench, or in a bench of two members or the Full Bench, as may be constituted by the Chairman.

(b) The Chairman shall be competent to transfer a pending case/proceeding from one Bench to another.

(c)An appeal against the order of the Commissioner shall be heard and decided either by the Chairman and a member.

(9) In the event of difference of opinion between the two members, of the bench the appeal shall be heard and decided by the Full bench. In case any member of the Appellate Board, in deciding any case pending before him, has a difference of opinion about any earlier judgment passed by a single member or by a bench then the case shall be referred to the Full bench.

10(a) The State Government shall determine the nature and category of the officers and employees required to assist the Appellate Board in the discharge of its functions and provide the Appellate Board such officers and other employees as it may think fit.

(b) The officers and other employees of the Appellate Board shall discharge their functions under the general superintendence of the Chairman.

(c) The salaries, allowances and conditions of service of the officers and other employees of the Appellate Board shall be such as the State Government may, by order specify.

 


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