| 7 : Joint and several liability of certain class of dealers. M.P. ACT | |
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7 : Joint and several liability of certain class of dealers.
(1) (a) Where a dealer who carries on the business of supplying goods in the course of
execution of a works contract entered into by him (hereinafter referred to as a contractor)
through another such dealer (hereinafter referred to as a sub-contractor) directly or
otherwise, and the sub-contractor executes such works contract and each or either of them
is liable to pay tax under this Act, then notwithstanding anything contained in this Act, the
contractor and the sub-contractor shall be jointly and severally liable to pay tax in respect of
transfer of property in goods whether as goods or in some other form involved in the
execution of such works contract.
(b) If the contractor proves in the prescribed manner to the satisfaction of the Commissioner
that the tax has been paid by the sub-contractor on the turnover of the goods supplied in the
course of execution of the works contract, the contractor shall not be liable to pay tax again
on the turnover of such goods.
6 (c) If the sub-contractor proves in the prescribed manner to the satisfaction of the
Commissioner that the contractor has opted for composition under section 11-A in respect of
the works contract being executed by the sub-contractor, the sub-contractor shall not be
liable to pay tax on the turnover of the goods supplied in the execution of the works contract. 6
(2) Omitted
(3) Where any dealer or person with a view to evade payment of tax or in order to claim
any input tax rebate which he otherwise is not eligible for or was carrying on business in the
name of or in association with any other person either directly or indirectly, whether as an
agent, employee, manager, partner or power of attorney holder, guarantor, relative or sister
concern or any other capacity, such person and the dealer in whose name the registration
certificate was obtained shall jointly and severally be liable for the payment of tax assessed,
reassessed, interest payable and penalty imposed under the Act and such tax, interest and
penalty shall be recovered from all or any of such persons as if such person or persons are
dealer under the Act.
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