[Act No. 26 of 1906] [18th October, 1966] An
Act to provide for the levy of a tax on professions, trades, callings and
employments in Madhya Pradesh. Be it enacted by the Madhya
Pradesh Legislature in the Seventeenth Year of the Republic of India as
follows:- (1)
This Act may be called the Madhya Pradesh Vritti Vyapar, Ajivika
Aur Sevayojan Kar Adhiniyam, 1966. (2)
It extends to the whole of Madhya Pradesh. In this Act, unless the
context otherwise requires,-- (i)
"appellate authority" means such officer not below the
rank of a Sales Tax Officer or an Additional Sales Tax Officer appointed under
section 3 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), as
may be authorised by the State Government to perform the functions of appellate
authority under this Act; (ii)
"assessing-authority" means such officer not below the
rank of an Assistant Sales Tax Officer appointed under section 3 of the Madhya
"Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), as may be authorised
by the State Government to perform the functions of assessing authority under
this Act; (iii)
"income" means-- (a)
profits and gains; (b)
salary including the value of any perquisite or profit in lieu of
salary; (c)
dividend and interest; (d)
the value of any benefit or perquisite, whether convertible into
money or not, obtained from a company either by a director or by a person who
has a substantial interest in the company, and any sum paid by any such company
in respect of any obligation which, but for such payment, would have been
payable by the director or other person aforesaid; accruing or arising to a
person within the State from any profession, trade, calling, other than
agriculture, or employment; (iv) "person"
includes an individual, a Hindu undivided _ family, company, an incorporated
body, a firm, a society or any other association of persons: (iii-a)
"local authority" means a municipal Corpora-- tion, Municipal
Council, notified area committee, town area committee, cantonment board,
Janapada Sabha, Kendra Panchayat, Mandal Panchayat, Gram Panchayat and such
other local body or authority as may be notified by the State Government in
this behalf. (v)
"previous year" means-- (a)
twelve months expiring on 31st March immediately preceding the
year in respect of which assessment is to be made; or (b)
if the accounts of any person have been made up to a date within
the said 12 months in respect of a year ending on any date other than the 31st
day of March; then the year ending on the date up to which his accounts have so
been made up; (vi)
"principal officer" in relation to a person employed
under any Government local authority, corporation owned or controlled by any
Government, company or society, means such officer of that Government, local
authority, corporation, company or society as may be prescribed, (vii)
"revising authority" means such officer not below the
rank of a Deputy Commissioner or Additional Deputy Commissioner of Sales Tax
appointed under section 3 of the Madhya Pradesh General Sales Tax Act, 1958
(No. 2 of 1959), as may be authorised by the State Government to perform the
functions revising authority under this Act. (1)
Any person who carries on a grade either himself by an agent or
representative, or who follows a profession or calling, other than agriculture,
or who is in employment, either wholly or in part in Madhya Pradesh, snail,
subject to the provisions of this Act, pay; from and after the 1st day of
April, 1966 for each financial year a tax in respect of such profession, trade,
calling or employment, at the rate specified in the Schedule if his income, in
respect of such profession, trade, calling or employment during the previous
years is,-- (a)
in the case of a person, outer than Hindu undivided family four
thousand and two hundred rupees and above; and (b)
in the case of an Hindu undivided family, six thousand rupees and
above; and such tax shall, be
payable in addition to any tax, duty or fee which, he is liable to pay under
any other law for the time being in force in respect of such profession, trade,
calling or employment. (2) Any
person who is in employment in Madhya Pradesh shall be deemed, to be in
employment even though he may be absent therefrom on leave or otherwise. Where the State Government
is of the opinion that it is necessary or expedient so to do, either in the
public interest or (sic) regard to the peculiar circumstances of any case, it (1) Any
person who carries on a trade, either himself or by an agent or representative,
or who follows a profession or calling, other than agriculture, or who is in
employment either wholly or in part in Madhya Pradesh, shall, subject to the
provisions of this Act, pay for each financial year, a tax in respect of such
profession, trade calling or employment, at the rate specified in the Schedule
if his income, in respect of such profession, trade, calling or employment
during the previous year is, six thousand rupees and above and such tax shall
be payable in addition's to any tax, duty or fee which he is liable to pay
under any other law for the time being in force in respect of such profession,
trade, calling or employment.] 3-A.
Computation profits For the purpose of computing
the income from profits and gains in respect of a previous year, the following
deductions shall be made, namely:-- (1)
cost price of all kinds of raw materials used in the manufacture
of goods during the previous year reduced by the value of the closing stocks of
the manufactured goods at the end of the said previous year; (2)
cost price of the goods sold during the previous year; (3)
cost price of packing materials used in the goods sold during the
previous year; (4)
salary and wages of persons engaged in productive work; (5)
salary and wages of other persons engaged in the profession, trade
or calling; (6)
rent in respect of building to house the business as well as rent
on account of machinery, furniture and other similar goods taken on lease or
hire; (7)
rent of budding taken on hire in connection with the profession or
calling; (8)
local rates and all kinds of taxes, excluding tax on income; (9)
cost of insurance of factory, goods in trade and business premises
; (10)
repairs and renewals of plant, machinery and' tools connected with
the business; (11)
repairs of lands and buildings in respect of the premises where
the business is carried on ; (12)
repairs and renewals of immovable property let out on rent subject
to a maximum of 6 1/4 of the annual rental value; (13)
interest on borrowed capital; (14)
electric charges in respect of the factory and business premises
or the premises in connection with the profession or calling ; (15)
cost price of gas, fuel and lubricants; (16)
such other deductions as may be prescribed may, by notification and
subject to such conditions, if any, as it may specify in the notification,-- (a)
exempt any person or class of persons from the operation of all or
any of the provisions of this Act; and (b)
cancel any such notification and again subject, by a like
notification, the person or class of persons to the operation of such
provisions. The assessing authority,
the appellate authority and the revising authority shall exercise such powers
and perform such duties as may be conferred or imposed upon them by or under
this Act. (1) Every
person liable to pay tax under this Act shall by the 30th day of June, in each
financial year, file before the assessing authority a correct and complete
return setting forth his income in the previous year in such form and
containing such particulars as may be prescribed: such particulars as may be
prescribed: Provided that the assessing
authority may, for sufficient cause to be recorded in writing, extend the date
for filing the return: Provided further that any
person who has paid at source), or has deposited in the Government treasury, in
the prescribed manner, the maximum amount or tax mentioned in the Schedule,
shall not be required to submit any return for the year for which the tax has
been so paid or deposited. (2) Every
person liable to file a return under sub-section (1) shall, before he files a
return, pay into a Government treasury the full amount of tax due on the basis
of such return and shall furnish along with the return/a receipt in token of
such payment, unless the tax payable by such person has been deducted at source
by the principal officer. (1)
If the assessing authority is satisfied that the return filed
under section 6 is correct and complete, it shall, by an order in writing,
assess the person and determine the tax payable by him on the basis of such
return. (2)
If the assessing authority is not satisfied that the return filed
under section 6 is correct and complete, it shall serve on the person concerned
a notice in the prescribed form requiring him either to attend in person or to
produce or cause to be produced evidence in support of the return on the date,
at the hour and place to be specified in the notice. (3)
On the date specified in the notice under sub-section (2) or as
soon afterward as may be, the assessing authority after taking such evidence as
it may require to be produced, shall, by an order in writing, assess the person
and determine the tax payable by him. (4)
If any person fads to file a return as required by section 6, or
having filed the return, fails to comply with the terms of the notice issued
under sub-section (2), the assessing authority shall, by an order in writing,
assess the person to the best of its judgment, and determine the tax payable by
him. If any person liable to
furnish a return under sub-section (1) of section 6 fails, without sufficient
cause, to furnish it by the date and in the manner prescribed thereunder, the
assessing authority may, after giving such person a reasonable opportunity of
being heard, direct him to pay, by way of penalty, a sum not exceeding
one-fourth of the amount of tax which may be assessed on him under section 7 Where any tax or penalty is
payable in consequence of any order passed under or in pursuance of this Act,
the assessing authority shall serve on the person concerned a notice of demand
in the prescribed form specifying the amount so payable The amount of tax or
penalty as specified in the notice shall be paid by such date as may be
specified therein and where no such date is specified, it shall be paid within
thirty days' from the service of the notice of demand. Any tax or penalty or part
thereof remaining unpaid after the date specified for its payment shall be
recoverable as an arrear of land revenue. (1) The tax
payable under this Act by any person if the employment of any Government, local
authority corporation owned or controlled by any Government, company or society
shall, in the manner prescribed, be deducted by the principal officers from the
salary, allowance, commission or any other remuneration payable to such person
in respect of such employment Explanation.--For the
purpose of this sub-section local authority" shall include a Cantonment
Board. (2) The
principal officer making any deduction under subsection (1) shall issue a
receipt therefor to the assessee in the prescribed term and shall submit to the
assessing authority such statements within such time and containing such
particulars as may be prescribed. (3)
The principal officer other than a treasury officer deducting any
tax under sub-section (1) shall, in the prescribed manner, deposit the amount
in a Government treasury within fifteen days of such deduction and shall
furnish, along with the statements required to be filed under sub-section (2) a
receipt from such treasury in token of such deposit. (1) The
assessing authority may require a principal officer to deduct from the salary,
commission, allowance, or any other remuneration payable to a person in respect
of his employment, any lax or penalty due from such person under this Act, and
such officer shall comply with, such requisition. 5. (1) The administration of the Act, shall vest
in the Commissioner of Sales Tax appointed under section 3 of the Madhya
Pradesh General Sales Tax Act, 1958 (2 of 1959), who shall for the purpose of
this Act, he designated as Profession Tax Commissioner. (2) The Profession Tax
Commissioner shall exercise the powers of general superintendence and control
over the authorities appointed under this Act. (3) The Profession Tax
Assessing Authority, the Profession Tax Appellate Authority and the Profession
Tax Revisional Authority shall exercise such powers and perform such duties as
may be conferred or imposed upon them by or under this Act. 6. (1) Every person liable to pay tax under this
Act shall in each financial year, file before the Profession Tax Assessing Authority
by such date as may be prescribed, a correct and complete return setting forth
his income in the previous year, in such form and containing such particulars
as may be prescribed: Provided that the
Profession Tax Assessing Authority may, for sufficient cause to be recorded in
writing extend the date for filing the return: Provided further that where
a person liable to pay tax under this Act derives income from any profession,
trade, calling other than agriculture or employment at places located within
the territorial jurisdiction of more than one Profession Tax Assessing
Authority he shall file the return before such Profession Tax Assessing
Authority as may be prescribed: Provided also that- (a)
any person who has deposited in the Government treasury in the
prescribed manner the maximum amount of tax mentioned in the Schedule before
such date as may be prescribed shall not be required to file any return in the
financial year for which the tax has been so deposited; (b)
the State Government may, subject, to such conditions as may be
specified, exempt any claim persons from filing a return. (2) Every person liable to
file a return under subsection (i) shall, before he files a return, pay into
the Government treasury the full amount of Surtax due on the basis of such
return in the prescribed manner and shall furnish along with the return a
receipt in token of such payment, unless the tax payable by such person has
been deducted at source by the principal officer. (2) The tax
or penalty deducted under sub-section (1) shall be deposited by the principal
officer in the Government Treasury within fifteen days from the deduction and a
receipt in token of such deposit shall be furnished to the assessing authority. Where any principal
officer, other than a treasury officer, wilfully fails to deduct any tax or
after deductions wilfully fails to deposit it as required by or under this Act,
he shall, without prejudice to any other liability he may incur under this Act
or any other law be deemed to be a person in default in respect of the tax not
deducted or deposited in which case the amount so due shall be recoverable from
him as an arrear of land revenue under section 10. If for any reason, any
person has not been assessed or has been under-assessed in respect of any year,
the assessing authority may, notwithstanding anything contained hereinbefore,
at any time within five years next following the year to which the assessment
relates, serve on the person liable to pay the tax a notice in such form as may
be prescribed and may proceed to assess or re-assess him and the provisions of
this Act shall as far as may be, apply accordingly: Provided that the tax shall
be charged at the rate at which he would have been charged if the person had
not escaped assessment or full assessment, as the case may be. (1) Any
person, aggrieved by an order passed by an assessing authority or any deduction
made under this Act may, in the prescribed manner, appeal, within thirty days
from the receipt of such order or from the date of deduction, as the case may
be, to the appellate authority: Provided that the appellate
authority may admit an appeal after the expiry of the aforesaid period within a
further period of thirty days if it is satisfied that there was sufficient
cause for the delay: Provided further that no
appeal shall be entertained unless it is accompanied by satisfactory proof of
payment to the extent of one-half of the tax assessed or the undisputed amount
of the tax, whichever is higher. (2) The
appellate authority may pass such order on the appeal as it thinks fit and
shall send a copy of such order each to the appellant and the assessing
authority: Provided that no
enhancement of tax shall be made by the appellate a authority unless the
assessee has been afforded a reasonable opportunity of showing cause against
the enhancement (1)
The revising authority may, for the purpose of satisfying itself
as to the legality or propriety of any order made by the appellate authority or
assessing authority under this Act call for and (sic), either of its own motion
or on the application of the person aggrieved, the record of such case and pass
such order as it may think fit: (1)
The tax payable under this Act, by any person in the employment of
any Government, local authority, corporation owned or controlled by any
Government, company or society shall, in the manner prescribed, be deducted at
source by the principal officer from the salary, allowance, commission or any
other remuneration payable to him in respect of such employment and such tax
shall be recovered in advance in the same year in which such salary, allowance,
commission or any other remuneration sis payable to him. (2)
The principal officer making any deduction under sub-section (1)
shall, subject to such exceptions as may be prescribed, issue a receipt there
for to the employee in the prescribed form and shall submit to the Profession
Tax Assessing Authority such statements within such time and containing such
particulars as may be prescribed. (2-a) The
tax deducted under sub-section (1) by a principal officer, who is a Government
servant, shall be credited by book transfer to Government account and Provided that no such application
shall be entertained in any case where an appeal lies against the order, but
was not preferred. (2) An
application under sub-section (1) shall be made within forty five days from the
date of receipt of the order complained of. (3)
The revising authority shall not pass any order adversely
affecting any person without giving him a reasonable opportunity of being
heard. (1) The
assessing authority the appellate authority or the revising authority may, at
any time, within two years from the date of any order passed by it, on its own
motion rectify any mistake apparent from the record and shall within a like
period rectify any such mistake which has been brought to its notice by any
person affected by such order: Provided that no such
rectification to the disadvantage of any person affected by such order shall be
made unless such person has been given a reasonable opportunity of being heard (2) Where any
such rectification has the effect of reducing the assessment, the--assessing authority
shall order any refund which may be due to such person. (3)
Where any such rectification has the effect of enhancing the
assessment or reducing the refund, the assessing authority shall recover the
amount due from the person concerned in the manner provided in section 9 and
section 10. (1)
If the assessing authority is satisfied that the amount of tax or
penalty paid by or on behalf of any person for any year exceeds the amount to
which he has been assessed under this Act for that year, he shall cause a
refund to be made in cash of any amount in the manner prescribed, found to have
been paid in excess. (2)
Nothing in this section shall operate to validate any objection or
appeal which is otherwise invalid or to authorise the revision of any
assessment or other matter which has become final and conclusive or the
rectification of any mistake by any officer of his decision which is subject to
appeal or revision The assessing authority the
appellate authority and the revising authority shall, for the purposes of this
Act, have the same powers as are vested in a court under the Code of Civil
Procedure, 1908 (V of 1908) while trying a suit, in respect of the following
matters, namely:-- (a)
enforcing attendance of and examining any person on oath or
affirmation: (b)
compelling the production of any document ; and (c)
passing such interim orders as may be necessary in the ends of
justice: 14-A. (1)
Notwithstanding anything contained in this Act an assessee may compound the Tax
payable. in any financial year under
section 3 by paying in lieu thereof, before such date in the said financial
year as may be prescribed an amount equal to the tax payable at the rate
mentioned in the schedule in respect of a sum which is ten per cent more than the
taxable income as disclosed in the return of income filed by him before any
income-tax authority for the purpose of Income Tax Act, 1961(XLIII OF 1961) for
the income tax assessment year corresponding to the said financial year: Provided that an assess from
whom tax has already .been recovered at source in advance under section 11
shall be required to pay into a Government treasury only an amount equal to the
difference between the compounded tax as calculated under this subsection and
the tax already deducted at source. (2) The assessee paying the
compounded tax under subsection (1) shall furnish to the Profession Tax
Assessing Authority a statement in such form and in such manner and within such
time as may be prescribed along with a receipt from the treasury in token of
such payment. (3) The provisions of
sections 6, 7 and 14 shall not apply to any assessee who has paid the tax under
subsection (1). (4) If any person required
to furnish a statement under sub-section (2) furnishes a false information about
the taxable income disclosed in his return of income for the purpose of the
Income Tax Act, 1961 (XLIII of 1961), the Profession Tax Assessing Authority
may, after giving such person a reasonable opportunity of being heard, direct
him to pay, by way of penalty, a sum not exceeding rupees fifty; and
notwithstanding the provisions of sub-section (3) proceed to assess him to tax
under section 7. (1-A) If the Profession Tax
Assessing Authority is satisfied that the amount of tax recovered at source
under section 11 is in excess of the tax that ought to have been recovered, he
shall cause refund to be made in cash, in the manner escribed of the amount
that is found to have been recovered in excess and (3) Notwithstanding the
provisions of sub-section ---- (1) or sub-section (1A), the amount of refund
shall be adjusted in the prescribed manner against any arrears of tax due under
this Act and in the case of an assessee entitled to a refund under sub-section
(1-A), the Profession Tax Assessing Authority may direct its adjustment in the
prescribed manner against the tax due in a subsequent financial year. (3) The principal officer,
other than a Government servant, deduction any tax under sub-section (1) shall,
in the prescribed manner, deposit the amount of tax in a Government treasury
within fifteen days of such deduction and shall furnish, along with the
statement required to be filed under sub-section (2), a receipt from such
treasury in token of such deposit. and any proceeding before
such authority under this Act, shall be deemed to be a "judicial
proceeding" within the meaning of section 193 of the Indian Penal Code,
1860 (XLV of 1860) and also for the purposes of section 196 of the said Code. (1)
Any person who wilfully or knowingly files a false return, or
without reasonable cause fails to pay the tax due within the time allowed or
wilfully conceals his liability to pay such tax shall, without prejudice to the
recovery of any tax that may be due from him, on conviction be punishable with
fine which may extend to five hundred rupees. (2)
No Court shall take cognizance of any offence punishable under
this Act except with the, previous sanction of such authority as may be
prescribed and no Court inferior to that of a Magistrate of the first class shall
try any such offence (1)
Subject to such conditions as may be prescribed, the assessing
authority may either before or after the institution of proceedings under this
Act permit any person charged with an offence under this Act to compound the
offence on payment of such sum not exceeding five hundred rupees, as the
assessing authority may determine. (2)
On payment of such sum as may be determined by the assessing
authority under sub-section (1), the accused person shall be discharged and no
further proceedings shall be taken against him in respect of the same offence. The assessing authority may
demand from, any principal pal officer the names and complete addresses of all
or any of the persons, in relation to whom he is principal officer, and such
principal officer shall thereupon furnish the assessing authority with the
information so demanded. No prosecution for
contravention of any provisions of this Act shall be instituted in respect of
the same facts in which a penalty has been imposed under section 8. (1)
No suit shall lie in any civil court to set aside or modify any
assessment made or order passed under the provisions of this Act. (2)
No prosecution, suit or other proceedings shall lie against any
officer or authority or any principal officer for any-thing done or intended to
be clone in good faith under this Act or the rules made thereunder. (1)
The State Government may make rules for carrying out the purposes
of this Act. (2)
In particular and without prejudice to the generality of the
foregoing provision, such rules may provide for all or any of the following
matters, namely:-- (a)
the persons deemed to be principal officers; (b)
the form and the manner in which the returns of income shall be
files under sub-section (1) of section 6. Provided that where the
Principal Officer in relation to a person employed under any Government is a
person outside the State, then such officer of the Government within the State
as may be prescribed shall be deemed to be the Principal Officer in relation to
such person for the purpose of this section. (c) the form
and manner in which the tax or penalty under this Act shall be paid ; (d) the form
of the notice to be served on the person under sub-section (2) of section 7 or
section 9, section 14 (e) the
manner in which the principal officer shall demand the tax at source and
deposit it into treasury form of receipt to the issued therefor and the (sic)
and the manner in which in which and the time with which the statements shall
be furnished by the principal officer under section 11. (f) the
manner in which an appeal shall be preferred under sub-section (1) of section
15 ; (g) the
procedure to be followed by the appellate and revising authority, in hearing
appeals and applications for revisions: (h) the
manner in which refund shall be made under section 18 ; (i) the
authority sanctioning prosecution under section 20; (j) the
conditions subject to which offences may, be compound under section 21; (k)
all matters which are expressly required to be prescribed under
this Act. (3)
All rules made under this section shall be laid on the Table of the Legislative
Assembly The Madhya Pradesh Vritti,
Vyapar, Ajivika Aur Sevayojan Kar Adhyadesh, 1966 (No. 7 of 1966) is hereby
repealed: Provided that such repeal
shall not affect the previous operation of the Madhya Pradesh Finance Act, 1938
(XIII of 1938) repealed by the said Adhyadesh or any right, title, obligation
or liability acquired, accrued or incurred thereunder; and, in particular, any
assessment, appeal, revision or other proceeding arising under the said Act and
the rules made thereunder shall be made, heard or decided in accordance with
the provisions thereof and the rules made thereunder and by the officers
empowered to do so thereunder as if the said Act had not been repealed. If any difficulty arises in
giving effect to the provisions of this Act in consequence of the transition to
the said provisions from the corresponding provisions of the Madhya Pradesh
Finance Act, 1938 (XIII of 1938) the Slate Government may, by order notified in
the official Gazette, make such provisions not inconsistent with this Act as
appear to it to be necessary or expedient for removing the difficulty. (b) the form and the manner in which the returns
of income shall be filed under sub-section (1) of section 6 and the Profession
Tax Assessing Authority to whom the return shall be filed under the second
proviso to sub-section (1) of section 6] (d) the form and manner in which the notice shall
be served on the person under sub-section. (2) of section 7 or section 9 or
section 14. (ee) the form and manner in which the statement
under sub-section (2) of section 14-A shall be furnished; (e) the manner in which the principal officer
shall deduct the tax at source, the exceptions where the principal officer need
not issue a receipt for the tax collected at source, the manner in which the
principal officer shall deposit the tax into the treasury and the form and the
manner in which the statements shall be furnished under section 11 and SCHEDULE Rate-of
tax [Section
3 (1)] Where the income is-- A mount of tax (1) Rs. 6000 (2) Rs 7500 or above but less than
Rs. 10,000 Rs. 50 (3) Rs. 10,000 or above but less than
Rs. 15,000. Rs. 75 (4) Rs. 15,000 or above but less than
Rs. 20,000 Rs. 125 (5) Rs. 20,000 or above but less than
Rs. 25,000 Rs. 150 (6) Rs. 25,000 or above but less than
Rs. 30,000 Rs. 200 (7) Rs. 30,000 or above Rs. 250 26-A
Special provision regarding arising or pending under Madhya Pradesh Act XIII of
1963. Notwithstanding anything contained in section 26- (i)
any assessment, appeal, revision or other proceeding arising under
the Madhya Pradesh Finance Act, 1938 (XIII of 1938), and the rules made
thereunder on or after the date of coming into force of the Madhya Pradesh
Vritti, Vyapai, Ajivika Aur Sevayojan Kar (Sanshodhan) Adhiniyam, 1971, shall
be made or heard and decided by the officer or authority competent to make the
assessment or to hear and decide such appeal, revision or other proceeding
under this Act; and (ii)
any assessment, appeal, revision or other proceeding arising under
the Madhya Pradesh Finance Act, 1938 (XIII of 1938), and the rules made
thereunder and pending before any officer or authority duly empowered to make
assessment or hear and decide such appeal, revision or other proceeding
immediately preceding the date of coming into force of the Madhya Pradesh
Vritti, Vyapar, Ajivika Aur Sevayojan (sic)ar (Sanshodhan) Adhiniyam, 1971
shall on the date of such commencement stand transferred to the officer or
authority competent to make assessment or to hear and decide appeal, revision
or other proceeding under this and the officer or authority making the
assessment or hearing and deciding the appeal, revision or other proceeding
under paragraph (i) above or the officer or authority to whom such assessment,
appeal, revision or other proceedings stand transferred under paragraph (ii)
above shall proceed to dispose of the same in accordance with the provisions of
the Madhya Pradesh Finance Act, 1938 (XIII of 1938) or the rules made
thereunder as if they were the officers or authorities duly empowered
thereunder for the purpose.THE
MADHYA PRADESH VRITTI, VYAPAR, AJIVIKA AUR SEVAYOJAN KAR ADHINIYAM 1966
PREAMBLE