Section 4 of the M.P. Commercial Tax Act, 1994 provides for the
constitution of M.P. Commercial Tax Appellate Board. It says that:-
1. Subject to
such Rules as may be made in this behalf, the State Government may by
notification, with effect from a date specified therein, constitute
Appellate Board to exercise the powers and perform the functions conferred
on the Appellate Board by or under this Act.
2. Till the
date specified in the notification the M.P. Board of Revenue shall act as
Appellate Board for the purpose of this act and on the date specified in
the notification all proceedings pending before the Board of Revenue.
Madhya Pradesh acting as Appellate Board shall stand transferred to the
Appellate Board constituted under this section.
Subject to the previous approval of the State Government, the
Appellate Board may, from time to time, make regulations
consistent with the provisions of the act regulating the procedure and
disposal of its business.
Under the Rule making powers, conferred by M.P.
Commercial tax Act, 1994 the State Government has framed the M.P.
Commercial tax Rules, 1995.
Rule 4 of these Rules states that:-
The Appellate Board shall consist of a Chairman
and three members, appointed by the State Government who has vast
experience of administration or taxation matters. the
Headquarters of the Appellate Board shall be at Bhopal.
In exercise of the powers conferred by M.P.
Commercial tax Act, 1994 and The M.P. Commercial tax Rules, 1995 as
mentioned above, the State Government vide its orders dated 10th Jan, 2003 has constituted the M.P.
Commercial Tax Appellate Board. State Government has appointed the
following persons as Chairman and members :-
Shri Ashok Das
Shri Praveen Shah
Shri Rajeev Saxena
Shri A. K. Shukla
Official Address of the Appellate Board is:-
Commercial Tax Appellate Board.
59, Jail Road,
The main objective of the
creation of the Appellate Board is the strong determination of the State
Government to provide a separate agency for the speedy disposal of taxation
The Appellate Board will perform its functions
under the following Acts,:-
M.P. Commercial Tax Act. 1994
2.Central Sales Tax Act, 1956
3. Entry Tax Act, 1976
M.P. Professional Tax Act, 1995
5. M.P. Luxury Tax Act, 1988
The tenure of the Chairman and members shall be five years or till
the attainment of the age of 65 years whichever is earlier in the case of
Chairman and 62 years in the case of members.
6. Before the
constitution of the Appellate Board the M.P. Board of Revenue, Gwalior was
performing the task of the Appellate
Board, now after coming into existence of the Appellate Board 2533 cases of
appeal, references etc. pending before the Board of Revenue, Madhya Pradesh
have been transferred to the appellate Board.
: * Appellate Board
substituted in place of tribunal vide; MP government Commercial Tax
Department Notification No. A-5-5-2003-ST(XXI)
Dated 2nd December,2004. Which is published in MP Gazette(Extra Ordinary)