The Government of Madhya Pradesh on August 24, 2026, issued the Madhya Pradesh Vat (Amendment) Act, 2026 to further amend the Madhya Pradesh Vat Act, 2002.
The following amendments have been stated:
• In sub-section (5) of Section 4 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), for the word and figure "65 years", the word and figure "67 years" shall be substituted.
• In Section 46 of the principal Act, for the sub-section (3), the following sub- section shall be substituted, namely:-
"(3) Where the commissioner considers that any order passed under sub-section (1) by any Appellate Authority, is erroneous, in so far as it is prejudicial to the interest of the revenue, he may, file an appeal against such order before the Appellate Board, within two calendar years from the date of such order.".
• In part II of the Schedule II of principal Act,-
(i) in serial number 10A, in column (2), the bracket, words and figure "(excluding those as specified in Section 14 of the Central Sales Tax Act, 1956)" shall be omitted;
(ii) serial number 10C shall be omitted;
(iii) in serial number 30, in column (2), for the existing entries, the following entry shall be substituted, namely:-
"Petroleum Crude.".
[Notification No. 12 of 2026]
