Section 32 in The M.P. Vanijyik Kar Adhiniyam, 1994
32. Payment and recovery of tax and other dues under this Act.
(1)The tax payable for each year shall be paid in the manner hereinafter provided at such intervals as may be prescribed.(2)[ Before any registered dealer furnishes any return as required by sub-section (1) of Section 26, he shall pay into a Government treasury, in the prescribed manner and time, the full amount of tax payable according to such return and the amount of interest, if any, payable by him under the provisions of this Act.] [Substituted by MP Commercial Tax (Second Amendment) Act, 1996 w.e.f. 1-4-95.](3)[ If a revised return furnished by a registered dealer in accordance with sub-section (3) of Section 26 shows a higher amount of tax to be due than was shown in the original return, he shall pay the difference and the interest payable, if any, under the provisions of this Act into a Government treasury.] [Substituted by MP Commercial Tax (Second Amendment) Act, 1996 w.e.f. 1-4-95.](4)Notwithstanding anything contained in sub-section (2) or sub-section (3), where the registered dealer is the Central Government or a State Government or any of their department, the Commissioner may, subject to such terms and conditions as may be prescribed, permit such dealer to pay the amount of tax by book adjustment.(5)Notwithstanding anything contained in any other provisions of this Act, but subject to such conditions as may be prescribed, a registered dealer who belongs to any of the categories specified in Section 37 and has been granted the facility of the deferment of payment of tax, is liable to pay tax under the provisions of sub-section (2) or sub-section (3) or sub-section (6) and where a loan liability equal to the amount of tax payable by the dealer as aforesaid for the period of eligibility to avail of the said facility has been created by any agency or agencies as the State Government may, by general or special order, specify then such tax shall be deemed to have been paid in accordance with the provisions of sub-section (2) or sub-section (3) or sub-section (6), as the case may be.(6)(i)The amount of tax-(a)due where the returns were furnished without full payment of tax, or(b)assessed under sub-sections (1), (2), (4) and (5) of Section 27 less the sum, if any, already paid by the dealer or person in respect of the said year together with interest, if any, required to be paid and the penalty if any, directed to be paid under sub-section (4) of Section 26, or(c)assessed under sub-section (6) or sub-section (7) of Section 27 or Section 28 together with the interest and/or penalty, if any, directed to be paid thereunder, and(ii)the amount of penalty if any imposed or directed to be paid under any provisions of this Act not covered under sub-clauses (b) and (c) of clause (i),shall be paid by the dealer or person into a Government treasury by such date as may be specified in a notice to be issued by the Commissioner for this purpose and the date to be so specified which shall be not less than thirty days from the date of service of such notice.(7)Where on an admission of first appeal or a second appeal, the appellate authority stays the recovery of any amount oi tax assessed or penalty imposed and on decision of such appeal by it, the amount of tax or penalty so stayed has been maintained in whole or in part by it, the dealer shall be liable to pay interest on such amount at the rate of [at such rate as may be notified which shall not be less than 0.5 per cent but shall not exceed 1.5 per cent per month] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the words 'two per cent per month' w.e.f. 30-9-2003.] for the period from the date on which the recovery of such amount was stayed by the appellate authority to the date of its payment after the decision in appeal.(8)If, for any reason, a dealer or person, is unable to pay the tax assessed or the penalty imposed on him under this Act or the tax payable by him in advance of assessment within the time specified therefor in the notice of demand, he may apply to the Commissioner in writing to grant him further time for payment of such amount or to permit him to pay such amount in instalments. Subject to such conditions and restriction as may be prescribed, the Commissioner may grant further time to such dealer or person or allow him to pay such amount in instalments on such condition as he may deem to impose. Where any extension of time or permission to pay by instalments is granted, the dealer or person shall be liable to pay interest on such amounts from the last date on which the tax and/or penalty was due to be paid in accordance with such notice of demand. The interest shall be paid at eighteen per cent per annum for the period commencing from such last date.(9)Where a dealer or person does not pay the tax assessed on him or the penalty imposed on him or any other amount due from him under this Act within the time specified therefor in the notice of demand and the dealer or person, has not obtained any order under sub-section (8) or has failed to pay the tax or penalty in accordance with the order passed by the Commissioner under sub-section (8), the Commissioner shall, after giving the dealer or person a reasonable opportunity of being heard, direct that such dealer or person shall, in addition to the amount due, pay by way of penalty a sum equal to 2 per cent of the amount of tax, penalty or any other amount due, for every month, for the period for which payment has been delayed by him after the last date on which such tax, penalty or other amount was due to be paid.(10)(a)Where the State Government after such enquiry as it may deem fit, is of the opinion that genuine hardship is being caused to a dealer or person due to any proceedings initiated for recovery of any amount of tax, interest or penalty or other dues outstanding against him, the State Government may, subject to such restrictions and conditions as may be prescribed, grant to the dealer or person additional time to pay such amount of tax or penalty or any other dues or may grant facility to pay such amount in instalments and pending the completion of such enquiry, the State Government may stay the recovery of the dues. In respect of every such facility the dealer or person shall be liable to pay interest at the rate specified in subjection (8) :Provided that no such facility shall be granted to the dealer or person unless he has in the first instance applied in this behalf to the Commissioner under sub-section (8).(b)If the dealer or person does not comply with any order passed by the State Government, the Commissioner may impose on him penalty under sub-section (9).(11)Where a dealer or person to whom any facility has been given under sub-section (8) or sub-section (10) and such dealer or person has properly complied with the order granting him such facility, the Commissioner may, if he is of the opinion that the interest payable by him has caused him hardship, remit such portion of the interest payable on the tax due or on the penalty imposed as is in excess of the tax to be paid or the penalty to be recovered :Provided that the State Government may suo motu or on a reference made by the Commissioner, grant such further remission of interest payable under this sub-section as it may deem fit.(12)Where any amount of tax assessed or any penalty imposed on a dealer or other amount due from him under this Act is not paid by him within the time allowed in the notice of demand or any order for payment of such amount in instalments, issued for the purpose but is paid by him within a period not exceeding one year, then the State Government may remit the penalty under sub-section (9) payable by such dealer in respect of the said amount.(13)(a)If any amount of tax or any other amount due under this Act or the Act repealed by this Act (hereinafter referred to as the repealed Act) remains unpaid on the expiry of the period prescribed for the payment thereof by or under this Act or the repealed Act or on the expiry of the period specified in any notice of demand or order issued or made under this Act or the repealed Act or the rules made thereunder, for the payment thereof, the dealer or person liable to pay such sum shall be deemed to be in default as to the whole of the amount then outstanding;(b)When a dealer or person is in default or is deemed to be in default under clause (a), [the sum outstanding shall be recoverable as an arrear of land revenue according to the provisions of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) and the rules made thereunder] [Substituted by Section 3 (i) of MP Commercial Tax (Amendment) Act (4 of 2002), w.e.f. 23-4-2002, for the words 'the sum outstanding shall be recoverable as an arrear of land revenue'.] and for the purpose of effecting the recovery of such sum-(i)the Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959);(ii)an Additional Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said Code;(iii)a Deputy Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Collector under the said Code;(iv)an Assistant Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Assistant or a Deputy Collector under the said Code;(v)a Commercial Tax Officer and Assistant Commercial Tax Officer shall have and exercise all the powers and perform all the duties of the Tahsildar under the said Code.(c)Every notice issued or order passed in exercise of the powers conferred by clause (b), shall for the purpose of Sections 60, 61, 62, 70 and 71 of this Act be deemed to be a notice issued or an order passed under this Act.(d)[ Notwithstanding anything contained in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) where twenty five per cent of the sale value is deposited by the purchaser for the purchase of property sold in auction, the purchaser may apply to the Commissioner in writing to permit him to pay the balance amount in instalments. The Commissioner may allow him to pay such amount in instalments with interest thereon on such conditions as he may deem fit to impose.] [Added by Section 3 (ii) MP Commercial Tax (Amendment) Act (4 of 2002), w.e.f. 23-4-2002.](14)Where in pursuance of sub-section (13) any proceedings for the recovery as an arrear of land revenue of any tax, penalty, interest or fee or part thereof or any other amount remaining unpaid, have been commenced and the amount of tax, penalty, interest, fee or any other amount is subsequently modified, enhanced or reduced in consequence of any assessment made or order passed in appeal or revision under Section 61 or Section 62 or rectification of mistake under Section 71, the Commissioner may, in such manner and within such period as may be prescribed, inform accordingly the dealer or person and the authority by whom or under whose order the recovery is to be made and thereupon such proceedings may be continued as if the amount of tax, penalty, interest or fee or any other amount as modified, enhanced or reduced, had been substituted for the tax, penalty, interest or fee or any other amount which was to be recovered under sub-section (13).
