2012 (12) TMI 956

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....cate-General Heard. The petitioner in this petition has challenged the vires of newly amended rule 54 of the Madhya Pradesh Value Added Tax Rules, 2006 and adddlso insertion of new form No. 41A made by the State Government vide Gazette Notification dated May 8, 2012 issued in exercise of powers conferred by section 71 of the Madhya Pradesh Value Added Tax Act, 2002. By the aforesaid notifica....

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....dustrial unit having annual turnover of ten crore rupees or less may furnish the audit report prepared by a member of Institute of Cost and Works Accountants of India; (iii) the audit report can be furnished up to 31st December of the succeeding year with a late fee of rupees 100 per day. (b) Sub-rule (2) shall be renumbered as sub-rule (3) and before the sub-rule (3) so renumbered, the foll....

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....rescribed. The aforesaid point has already been decided by the Bombay High Court in Writ petition No. 2000 of 2007 (Sales Tax Practitioners' Association of Maharashtra v. State of Maharashtra [2008] 14 VST 69 (Bom)) where similar amendments were introduced. The dispute before the Bombay High Court in the aforesaid writ petition as mentioned in the order is as under (pages 75 and 76 in 14 VS....

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....ental challenges in Writ Petition No. 1777 of 2007 to contend that the Explanation also be declared void as being violative of article 265 which provides that no tax shall be levied or collected except by the authority of law and article 301 as it infringes the freedom to carry on trade, commerce and intercourse throughout the territory of India." The Bombay High Court considered in detail the ....