Section 82(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)Any dealer seeking relief under sub-section (7) of Section 62 shall make an application in Form 65 to the State Government. No such application shall be entertained by the State Government, unless-(a)it is accompanied by authenticated copies of the original order and of subsequent appellate and/or revisional order;(b)a period of three years has not elapsed-(i)since the date of expiry of one year from the date of order, where no first appeal or revision had been filed against such order within the time provided therefor; or(ii)since the date of expiry of one year from the date of the order in first appeal, where no second appeal or revision had been filed against such order within the time provided therefor; or(iii)since the date of order in revision :Provided that where any application is made by a dealer after the expiry of such period, the State Government may, if it is satisfied that the dealer was prevented by sufficient cause in making the application in time, condone the delay and entertain such application;(c)at least fifty percent of the amount of tax and/or penalty outstanding at the time of making the application is paid and the proof of payment is furnished along with the application where the relief sought is in respect of the tax assessed or penalty imposed :Provided that where the State Government is of the opinion that the requirement to pay fifty per cent of the tax and/or penalty would cause hardship to the dealer, it may entertain the application on payment of such smaller amount that it may direct having regard to the circumstances of the case; and(d)it is accompanied by a duplicate copy of the application along with duplicate copies of all its enclosures.
