Section 6 in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
6. Principles governing levy of entry tax on [dealer or person] [Substituted by Act No. 24 of 1982 (w.e.f. 6-5-1982).].
- The entry tax [payable by a dealer under sub-section (1) of Section 3 or by a person notified under sub-section (2) of that section] [Substituted by M.P. Act No. 36 of 1997 (w.e.f. 1-10-1997).] shall be levied in accordance with the principles stated below :-(a)Entry tax shall not be payable unless [the dealer or such person] [Substituted by Act No. 24 of 1982 (w.e.f. 6-5-1982).] effects entry of goods specified in [Schedule II or Schedule III] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).] into a local area;(b)Where any such goods are consumed, used or sold in a local area by [the dealer or such person] [Substituted by Act No. 24 of 1982 (w.e.f. 6-5-1982).]. It shall be presumed until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein;(c)When a dealer purchases goods specified in [Schedule II or Schedule III] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).] in a local area from a person or a dealer who is not a registered dealer, it shall be presumed, unless the contrary is proved by him, that the entry of such goods had been effected by him into such local area before they were purchased by such dealer;(d)[ ***] [Omitted by Act No. 22 of 1977 (w.e.f. 1-5-1977).](e)all records, documents, account books, information and any other material produced before or used by the Assessing Authority for the purpose of an assessment of tax on a dealer under the [Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)] [Substituted by M.P. Act No. 23 of 2006 (w.e.f. 1-4-2006).] may, as far as may be and to the extent relevant for the purpose of this Act, form the basis for levy of entry tax on that dealer under this Act :Provided that the Assessing Authority may call for or use such additional information for the purpose of assessment under this Act as it may deem necessary.
