The Government of Madhya Pradesh on August 18, 2023, notified amendments in the Madhya Pradesh Motor Spirit Upkar Niyam 2018.
The following has been amended-
•In rule 2 sub-rule (1)clause (a) shall be renumbered as clause (b) and in its place a new clause shall be inserted, namely:- "Act" means the Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018".
•Existing clause (b) of sub-rule (1) shall be omitted.
•In this rules, for the word "Adhyadesh" wherever it occurs, the word "Adhiniyam" shall be substituted.
•For Rule-4, the following rule shall be substituted namely Furnishing of Returns-Every registered dealer liable to pay Cess under Section 3 of the Act, shall furnish to the appropriate Commercial Tax Officer or any other officer authorized by the Commissioner in this behalf, a return in Form B-1.
The return shall be accompanied by a copy of challan in proof of the payment of Cess payable according to such return."
[Notification No. CT-3-0003-2023-Sec-1-V(CT)(21)]
