Section 37(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)Notwithstanding the repeal of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) (hereinafter referred to as the repealed Act) the State Government may by notification amend retrospectively or prospectively any notification relating to the facility of deferred payment of tax by the industrial units, issued under Section 22-D read with Section 51 of the repealed Act and for that purpose it shall and shall always be deemed that the provisions of Section 22-D and Section 51 of the repealed Act have revived for the purpose of such amendment.] [Existing Section 37 renumbered as sub-section (1) and sub-section (2) Inserted by Section 9 of MP Commercial Tax (Second Amendment) Act (No. 33 of 1997) w.e.f. 1-9-97.]
