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Tor apres Bresrage Ren oer araEE a oooh 2: sere Sangh ot ob Su A ETT. a . 2° Behenpefachemgrternants ane & aeper fa soe! eRe cara ft Bad a swreat ta sar ara & fe ara ht at erase ata #90 ree ater aor a Seat eT ae aC ERR A ae ite: Fame a7 ‘wena aoc m8 Te RTA, reat wee, 3A shor, Felih 27 2H 2018 Oe 9 61 20ne— ens, ane Ae a 2g oe UE C2) AE a GaN xt haga RTS 20I6 | F, Reeke 2 el cote Se aH arg errerr free A waggte va Foe at sua Conte} AR ae SRATER, rem TR, ase ru at yer Fr Aes srt ons Rp. RA S01-20182-¥23) Bhopal the 27 apusny OI In exercise of the powers coniorred by section 15 of the Madhya Pradesh High ‘Speed Diesel Upkar Adyadesh, 2018, the Goverior of Madhya Pradesh, hereby, makes, the folicwing rules, namely RULES: 1. Short tile and commencement . (1) These rules may be called the Madhya Pradesh High Speed Diesel Upkar Niyam, 2018. (2) They shat! come into force on and from 22... January, 2018 2. Definitions.- (4) to these niles, unless the content otherwise requires’ (2) “Form” means forms appended to these rules; ©) "Ordinance" means the Madhya Pradesh High ‘Spsed Dlesel Upker Adhyadesh; 2618: (@) "Sale prfge” means the amouat oF any other consideration payable to a deater fot the Sie of High Speed Dizsel Jess any. sum allowed ae diacount according fo ordinaly trade practice but indlusiva of any sum charged for any thing done by the dealer in réapett of the High Speed Diesel at the time of or before Gelivery thereof other than te cost of frlght ar delivery when such cost is separately charged: Provided that the amount of Valuable consideration received or teveivabia by Oil companies, as epesiied in Rule 9, for the sale of High Speed Diesel, shall be deemed to be equivalent to the price. on with the retail outlets shal sell High Speed Diesel te the consumer. (@) "VAT Rules" means the Madhya Pradesh VAT Rutes, 2006; (2) Words and expressions used but not defined in these rules ehall have the same moaning as assigned te them in ‘he Madhya Pradash High Speed Diosef Upkar rosie a, foie well ais 0 Adhyadesh, 2018 or Madhya Pradesh VAT Act, 2002 (No, 20 of 2002) or tha Madhya Pradesh VA¥ Rules, 2008 as the case may be. 3, Payment of cess. (1) Every registered dealer shall, pay the cass within 10 days of expiry of the month to hich the cess to be’ paid relates. {2) Subject to the cansitions specified in this sub-rule, no cass shall be payable on the turnover of sales of High Speed Diesel by any of the folowing ail companies when such bales fs made to any other ofthe following oil companies (hereinafter referred (0 86 the “purchasing company’) for the purpose of resale within the Stats of Madhya Pradesh by tha purchasing company - (Indian Oi Comporation Lid. ‘Sharat Petroleum Corporation Lid. Hindustan Petroleum Corporation Ltd Essar Ot! Ltd. Reliance Petrolaum Industries Lid, (i) Bliarct Oman Refinery Lid (8) Conditions to berfoltowed - (a) High Speed Diesel is sold by one of these companies to the purchasing company, which is mentioned in this sub-rule; (®) the purchasing -company furnishes to the selling dealer an undertaking in Form ‘Az stating, inter-aias, that thé High Speed Diesel so purchased will be resold by It within the State of Madhya Pradesh within three months of such purchase and such purchasing company will include suck resale in its turnover of sales and pay the cess on Such tumaver of sales; {©} Where under sub-rule 2), no cess Is levied on tumover of selee-of High Sneed Dieset and the High Speed, Diesel so purchased by the company is not sols within the State of Madhya Pradesh, the cess shall be payable hy the purchasing company on tha turnover of purchases of High Speed Diesel. 130 sorter ae fein 27 ed 2018 ome 4. Furnishing of return, (1) Every resistered dealer lable to pay cass under Section 3 of the Ordinarca shall furreh to tha appropiate Commercial Tex Offcor or any other offer authorised by ths Commissioner i tia bebal, a retum in For 3-2 for every quater ofthe year ‘whim ten days ofthe exply of auch quarter. The rotum shall be accompanied By & copy of challan in proet ofthe payment of case payable according Lo such return: Proved that @ gepareto return forthe pasiod commencing from the dato of coming in foroe ofthe Ordinance aid ending with the bct day ofthe quarter In \uhlch the Ordinance comes nto force shall be furiched wétrin fteen days ofthe exly ef the asd period. 65, Method of Payment Every Daal shall gay the amount of cass, pemalty, iteréat o¢ any otters semounl bya challan In prescribed Form C-2 oi the manner praverbod in VAT Rules. ‘The amount shall be paid inta the Government Treasury under Read O14 -oher taxes fan alleg an cesnmrogiiee and service - 112 - Receipts tom cesaes under ater Acts Oo. 6. The assonemont didor Farr. “Tho onde of abeedsiient of cis ntaral ane Genay shal be n Form D2 7. The demand notice. . ‘The noe of demand shall be in Ferm E-2 FORMA 4 (weomtes} \ - Dosgnalon ” . (aaa) oo conny st (1) Te eit Compara deter bk THE word (2) The nt Company a artaoed Fig Spe Desal fom soe ta ok, i, (9) Tre mot oto chon sabes inthe Sate Madnys Pradesh hin arom Bice prc (3) Tre waver tases et igh Speed Olt nena nove sabe, ncuzod nen ana he gs aha be piel by on such oot Pee Sonate ale Berean