The Madhya Pradesh Legislature, on July 20, 2026, introduced the Madhya Pradesh Upkar (Amendment) Bill, 2026 to amend the Madhya Pradesh Upkar Adhiniyam, 1969. The Bill proposes to empower the State Government to grant full or partial exemption from payment of cess in respect of specified classes of land through a notification, where such exemption is considered necessary for administrative convenience or under special circumstances.
The Bill seeks to amend Section 6(1) of the principal Act by inserting a proviso authorizing the State Government to exempt any land or any class of land from the levy and payment of cess, either wholly or partly, by notification. It also repeals the Madhya Pradesh Upkar (Amendment) Ordinance, 2026 (No. 2 of 2026) while saving actions already taken under the Ordinance.
According to the Statement of Objects and Reasons, the amendment is intended to provide flexibility to the State Government in granting cess exemptions in appropriate cases, thereby facilitating administrative efficiency and addressing special circumstances. Since the Ordinance required legislative replacement, the Bill has been introduced to enact these provisions through legislation.
[Bill No. 5 of 2026]
