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24-A. Commercial tax Settlement Authority.
(1) The State Government may constitute an Authority to be called the Commercial tax
Settlement Authority for the settlement of cases under Madhya Pradesh General
Sales Tax Act, 1958 (No.2 of 1959) (repealed Act), Madhya Pradesh Commercial
Tax Act, 1994 (No.5 of 1995) (Repealed Act) Madhya Pradesh Vat Act, 2002 (No.20
of 2002), Central Sales Tax Act, 1956 (No. 74 of 1956) and Madhya Pradesh
Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No.52 of 1976).
(2) The Minister in-charge of the Commercial Tax Department shall be the Chairman of
the Settlement Authority .
(3) The Settlement Authority shall include one representative each from the Finance,
Law and Legislative Affairs and Commercial Tax Department not below the rank of
the Secretary as member.
(4) The Commissioner, Commercial Tax shall be the member secretary of the
Settlement Authority.
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