Section 80(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules prescribing-(a)all matters which under any provision of this Act are expressly required to be or may be prescribed under this Act;(b)the period for return of goods under clause (z) of Section 2;(c)the manner in which proceedings shall be instituted under Section 6;(d)the manner of proving the payment of tax by the principal under sub-section (3) and by the agent under sub-section (4) of Section 7;(e)(i)the restrictions and conditions subject to which the provisions of sub-section (2) of Section 9 shall apply to a selling registered dealer;(ii)the restrictions and conditions subject to which tax shall be levied at the concessional rate under sub-section (2) of Section 10;(iii)the restrictions and conditions subject to which and the manner in which set off shall be granted under Section 13;(f)the conditions subject to which a dealer may be licensed, prescribing the yearly turnover of goods and the rules for the determination of licence fee under Section 18;(g)the restrictions and conditions subject to which permission may be granted to a registered dealer to pay a lumpsum in lieu of tax by way of composition and the manner of determining such sum under Section 19;(h)(i)the authority to whom application for grant of a registration certificate under sub-section (3) of Section 22 shall be made and the manner of making them;(ii)the form of a registration certificate under sub-section (4) of Section 22 and the manner of granting a registration certificate under Section 23;(iii)the manner of making application under sub-section (1) of Section 24 and the form of provisional registration certificate under sub-section (2) of Section 24;(i)the form and manner in which and the restrictions and conditions subject to which a recognition certificate shall be issued under Section 25;(j)(i)the manner of and the authority to whom and the dates by which returns shall be furnished under sub-section (1) of Section 26;(ii)the manner of furnishing revised return under sub-section (3) of Section 26;(k)(i)the restrictions and conditions subject to which return may be accepted under sub-section (2) of Section 27 and time within which an intimation of acceptance shall be sent to the dealer under the said sub-section;(ii)the manner in which tax shall be assessed under sub-section (6) of Section 27;(l)(i)the time within which and the fee on payment of which a tax practitioner or a person entitled to appear as a practitioner shall get himself enrolled under sub-section (3) of Section 31;(ii)the form of enrollment certificate under sub-section (3) of Section 31;(m)(i)the intervals at which the tax shall be paid under sub-section (1) of Section 32;(ii)the manner in which the full amount of tax due shall be paid into Government treasury under sub-section (2) of Section 32;(iii)the restrictions and conditions subject to which further time may be given by the Commissioner under sub-section (8) of Section 32;(iv)the manner in which and the period within which the Commissioner shall inform the dealer or person and the authority regarding arrears of tax under sub-section (14) of Section 32;(v)the form of notice under sub-section (3) of Section 33;(vi)the manner in which and time within which the tax payable in advance shall be paid;(vii)the manner in which any amount deducted by the purchaser under sub-section (1) of Section 34 shall be paid and adjusted;(viii)the manner in which and the time within which an amount deducted under sub-section (1) of Section 35 shall be deposited by a person;[(viii-a) the manner and form in which and the authority by whom the certificate shall be issued under Section 35-A;] [Inserted by Section 14 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997), w.e.f. 1-9-1997.](ix)the form and the manner in which, the authority by whom, the time within which and the period for which tax clearance certificate shall be issued under Section 36;(x)the manner in which and the restrictions and conditions subject to which deferred payment of tax due may be made by a dealer under Section 37;(n)the manner in which, the extent to which, the person to whom and the conditions subject to which the refund shall be made under Section 39;(o)the conditions subject to which tax may be remitted under Section 41;(p)(i)particulars of bill or cash memorandum under Section 43;(ii)the form and manner in which a declaration shall be filed under Section 44;(q)(i)the conditions subject to which the Commissioner may require the production of accounts, register or documents or to furnish any other information under sub-section (1) of Section 45;(ii)the manner in which goods shall be disposed off under clause (g) of sub-section (6) of Section 45;(qq)[ (i) the manner in which check posts be set up or barrier erected, the particulars which a bill, invoice or challan and a declaration shall contain, the form and manner in which a declaration shall be filed, [the manner in which and the fee on payment of which the declaration form shall be obtained] [Inserted by MP Commercial Tax (Amendment) Act, 2000 (No. 8 of 2000), w.e.f. 15-3-2000.], the manner in which the goods shall be seized and penalty imposed, the manner in which the seized goods shall be released, the manner in which the goods seized shall be confiscated and sold, and the manner in which the transporter may authorise the consignor or consignee to appear before the check post officer under Section 45-A;(ii)[ the form and manner in which, the date by which and the authority to whom the particulars of goods transported shall be furnished under Section 45-B and the form of the declaration to be furnished under Section 45-E] [[Substituted by MP Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002. Earlier to substitution sub-clause (ii) reads as under:'the form and manner in which, the date by which and the authority to whom the particulars of goods transported shall be furnished under Section 45-B;']] .](r)the restrictions and conditions subject to which the Commissioner may delegate his powers and duties under Section 46;(s)the authority to whom and time within which information regarding the changes of business shall be furnished under Section 48;(t)(i)the prescription of further powers of authorities under clause (b) of sub-section (1) of Section 55;(i)the manner of preferring appeal under Section 61;(i)the procedure for making an order under sub-section (1) of Section 68;(ii)the manner in which the refund shall be made under Section 71;(iii)(ii)procedure to be followed by the appellate authority in disposing of appeals under sub-section (6) of Section 61;(iii)the time within which the Commissioner may call for record of proceedings under sub-section (1) of Section 62;(iv)the procedure for and other matters including fees incidental to the disposal of appeals, applications for revision or rectification of mistake under Section 61, 62 or 71 and other miscellaneous applications or petitions for relief under this Act;(v)the value of the Court fee stamps which an appeal or application for revision shall bear, under Section 64;(v)(ii)the form in which, the authority to whom, the manner in which and date before which the intimation under clause (i) of sub-section (1) of Section 58 shall be sent; and(iii)the form in which the register under clause (ii) of subsection (1) of Section 58 shall be maintained and the particulars which such a register shall contain;(u)(a)the form of notice under sub-section (3) of Section 73;(b)the details to be given in and the manner in which the notice shall be published under sub-section (5) of Section 73;(c)the form of application in which refund may be claimed under sub-section (6) of Section 73;(w)(i)the conditions subject to which the Commissioner may authorise the persons appointed under Section 3 to assist him to investigate all offences under this Act under sub-section (4) of Section 74;(ii)the conditions subject to which the Commissioner may compound the offences under sub-section (1) of Section 75;(x)how and within what time applications, information and notice shall be made, furnished or served under this Act;(y)(i)the duties and powers to officers appointed for the purpose of enforcing the provisions of this Act; and(ii)generally regulating the procedure to be followed and the form to be adopted in the proceedings under this Act;(z)[ the manner, procedure and other matters in relation to realisation of tax under Section 9-A;] [Inserted by MP Commercial Tax (Amendment) Act, 1995 (w.e.f 1-4-1995).](zz)[ the manner of realisation of tax under Section 9-B.] [Inserted by Section 15 of MP Commercial Tax (Amendment) Act, 1997 (No. 33 of 1997) w.e.f. 1-5-97.]
