REGISTERED NO . DL-( N) 04/0007/2003-05
रजिस्ट्री सं० डी० एल०(एन) 04/0007/2003-05
भारत को राजपत्र The Gazette ofIndia
असाधारण
EXTRAORDINARY
भाग II- खण्ड 2
PART II- Section 2
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 70]
नई दिल्ली, वृहस्पतिवार, दिसम्बर 15, 2005 / अग्रहायण 24 , 1927
No. 70 ] NEW DELHI , THURSDAY, DECEMBER 15, 2005 / AGRAHAYANA 24, 1927
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation .
LOK SABHA
The following Bills were introduced in the Lok Sabha on 15th December , 2005:-
BILL NO. 161 OF 2005
ABill further to amend the Central Sales Tax Act, 1956.
BE it enacted by Parliament in the Fifty - sixth Year of the Republic of India as follows:-
1. (1) This Act may be called the Central Sales Tax (Amendment) Act, 2005 .
Short title and commencement .
(2) It shall come into force on such date as the Central Government may, by notification inthe Official Gazette, appoint .
74 of 1956 .
Amendment of sectíoo 19 .
2. In the Central Sales Tax Act, 1956 (hereinafter referred to as the principal Act) , in section 19, after sub- section (2) , the following sub- section shall be inserted, namely:-
43 of 1961 .
"(24) Notwithstanding anything contained in sub-section (2 ) , the Chairman or aMember holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c) , as the case may be , of sub -section (2) of section 245-0 of the Income- tax Act, 1961 may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be , of the Authority under this Act." .
[PART II-
THE GAZETTE OF INDIA EXTRAORDINARY
2
3. After section 19 of the principal Act, the following section shall be inserted, namely:-
Insertion of new section 19A.
"19A. No proceeding before the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority." .
Vacancies, ete., not to invalidate proceedings .
4. For section 20 of the principal Act, the following section shall be substituted, namely:-
Substitution of new section for section 20 .
Appeals.
'20. (1 ) The provisions of this Chapter shall apply to appeals filed by any aggrieved person against any order of the highest appellate authority of a State, made under section 6A read with section 9 .
Explanation . For the purposes of this section and sections 21, 22 and 25 "highest appellate authority of a State " means any authority or tribunal or court (except the High Court ) established or constituted under the general sales tax law of a State, by whatever name called.
(2) Notwithstanding anything contained in the general sales tax law of a State , the Authority shall adjudicate an appeal filed under sub - section ( 1 ).
(3)An appeal under sub- section (1 ) may be filed within ninety days from the date on which the order referred to in that sub- section is served on any aggrieved person:
Provided that the Authority may entertain any appeal after the expiry of the said period of ninety days , but not later than one hundred and fifty days from the date of such service , if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time:
Provided further that the Authority may entertain any appeal from an aggrieved person within sixty days from the commencement of the Central Sales Tax (Amendment ) Act, 2005, where such aggrieved person had the right to file an appeal against the order of the highest appellate authority of the State under sub - section (1) as it stood immediately before the commencement of the said Act , but has not availed of the right to file the appeal during the period commencing on and from the 3rd day of December, 2001 and ending with the 16th day of March , 2005 .
(4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees .' .
5. In section 21 of the principal Act,-
Amendment of section 21 .
(i) in sub- section (2) , for the words " assessing authority", the words " highest appellate authority " shall be substituted;
(ii ) in sub-section (5) , for the words " appellant and to the assessing authority " , the words " appellant, assessing authority , respondent and highest appellate authority of the State Government concerned" shall be substituted .
Amendment of section 22 .
6. In section 22 of the principal Act, for sub -section (1A) , the following sub- section shall be substituted, namely:-
"( 14) The Authority may grant stay of the operation of the order of the highest appellate authority against which the appeal is filed before it or order the pre-deposit of the tax before entertaining the appeal and while granting such stay or making such order for the pre - deposit of the tax, the Authority shall have regard, if the assessee has made pre- deposit of the tax under the general sales tax law of the State concemed, to such pre -deposit or pass such appropriate order as it may deem fit.".
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THE GAZETTE OF INDIA EXTRAORDINARY
SEC. 2]
7. For section 25 of the principal Act, the following section shall be substituted, namely:-
Substitution of new section for section 25 .
Transfer of pending proceedings .
"25. (1) On and from the commencement of the Central Sales Tax (Amendment) Act, 2005, all appeals ( except appeals against orders of the highest appellate authority ofthe State) pending before the Authority notified under sub - section ( 1 ) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State.
(2) Such highest appellate authority of the State to which such appeal has been transferred under sub- section ( 1 ) on receipt of such records shall proceed to deal with such appeal so far as may be in the same manner as in the case of an appeal filed before such highest appellate authority of the State according to the general sales tax law of the appropriate State , from the stage which was reached before such transfer or from any carlier stage or de novo as such highest appellate authority of the State may deem fit:
Providedthat where the highest appellate authority finds that the appellant has not availed of the opportunity of filing first appeal before the appellate authority, such case shall be forwarded to such authority." .
8. In section 26 of the principal Act, the words " or Union territory " shall be omitted. Amendment of section 26 .
4
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
STATEMENT OF OBJECTS AND REASONS
The Central Sales Tax is levied under the provisions of the Central Sales Tax Act, 1956, onthe sale of goods in the course of inter- State trade or commerce. However, the Central SalesTax is not leviable when the movement of goods from one State to another is occasioned hotby way of sale but by reason of consignment or stock transfer. The distinction between a sale and a consignment or stock transfer often gives rise to disputes . These disputes essentially involve the dealer and the State Governments of the originating as well as the destination States . The Hon'ble Supreme Court had observed in the case ofAshok Leyland Limited vs. Union of India and Others [ ( 1997) 9 Supreme Court Cases 10] , that, there was no provision for any central mechanism in the Central Sales Tax Act, 1956 to resolve such disputes and suggested that such central mechanism be created for this purpose . Accordingly, anew Chapter VI, viz . , "Authority to settle disputes in course of inter-State trade or commerce " was inserted in the Central Sales Tax Act, 1956, by the Central Sales Tax (Amendment) Act, 2001. The said Chapter provides for setting up ofa Central Sales TaxAppellateAuthority. The provisions of the said Chapter were brought into force on the 17th March, 2005 by a notification. Further, on the same date , a notification was issued in exercise of powers under section 24( 1 ) read with section 19( 1) of the Central Sales Tax Act, 1956, to the effect that the Authority forAdvance Rulings constituted under the Income- tax Act, 1961 shall also function as the Central Sales Tax Appellate Authority. However, certain difficulties have been observed in the functioning of the Authority for Advance Rulings as the Central Sales Tax Appellate Authority and the Authority has suggested some amendments to the Central Sales Tax Act, 1956, with a view to facilitate smooth functioning of the Authority. Accordingly, it is proposed to amend the Central Sales TaxAct, 1956 .
2. The salient features of the proposed amendment Bill are as follows:-
(i) amendment of section 19 to enable the Government to appoint the Chairman and the Member (Legal) of the Authority for Advance Rulings as the Chairman and Member (Legal ) of the Central Sales Tax Appellate Authority. It is also proposed to insert a new section 19A to provide that the proceedings before the Authority shall not be questioned or invalidated due to any vacancy or defect in the constitution of Authority. These proposals are for providing operational flexibility in the constitution and functioning of the Authority;
(ii) amendment of section 20 to provide that appeals before the Central Sales Tax AppellateAuthority lie only against the orders of the " highest appellate authority" in a State and not against the orders of the Assessing Authority. This will not only facilitate smooth functioning of the Central Sales Tax Appellate Authority, as the caseswill come up before the Authority only after initial screening at State level , but will also be helpful to the dealers , as the appellate mechanism in the States will continue to remain available to them;
(iii) amendment of section 20 to increase the time limit for filing of appeal before the Central Sales Tax Appellate Authority from forty- five days to ninety days, with the power to the Central Sales Tax Appellate Authority to condone the delay ofup to sixty days , as against fifteen days at present . This is to ensure that the aggrieved persons from various parts of the country get adequate time to file appeals ;
(iv) amendment of section 20 to allow the State Governments also to file appeals before the Central Sales Tax Appellate Authority, in case they feel aggrieved against the orders of the "highest appellate authority" of the State . Presently, only dealers are entitled to file appeals before the Central Sales Tax Appellate Authority;
SEC. 2]
5
THE GAZETTE OF INDIA EXTRAORDINARY
(v) consequential amendment has also been proposed in section 25 to transfer proceedings pending before the Central Sales Tax Appellate Authority, which have already been filed against the orders ofthe authorities lower than the "highest appellate authority" in the State, back to the appellate authorities in the States .
4. The Bill seeks to achieve the above objects .
NEW DELHI ;
P. CHIDAMBARAM.
The 8th December, 2005
PRESIDENT'S RECOMMENDATION UNDER ARTICLE 117 OF THE CONSTITUTION OF INDIA
[Copy of letter No. 19/211 /96- ST, dated the 8th December, 2005 from Shri P. Chidambaram, Minister of Finance to the Secretary- General , Lok Sabha]
The President, having been informed of the subject matter of the proposed Central Sales Tax (Amendment ) Bill , 2005 , recommends under clause ( 1 ) of article 117 of the Constitution of India, the introduction of the Bill in Lok Sabha .
6
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
BILL NO . 163 OF 2005
ABill to authorise payment and appropriation of certain further sums from and out of the Consolidated Fund ofIndia for the services of the financial year 2005-06.
BE it enacted by Parliament in the Fifty- sixth Year of the Republic of India as follows:-
Short title.
1. This Act may be called the Appropriation (No. 5) Act, 2005 .
out of the Issue of Rs 9079,81,00,000 Consolidated Fund of India
. 2.From and out of the Consolidated Fund of India there may be paid and applied sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the sum of nine thousand seventy- nine crores and eighty - one lakh rupees towards defraying the several charges which will come in course of payment during the financial the year 2005-06, in respect of the services specified in column 2 of the Schedule .
for financial year 2005-06.
Appropriation. 3. The surns authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year .
THE GAZETTE OF INDIA EXTRAORDINARY
7 SEC. 2]
THE SCHEDULE
(See sections 2 and 3 )
1
2
3
Services and purposes
Sums not exceeding
of No Vote
Voted by
Parliament
Total
Charged on the Consolidated Fund
Rs.
Rs .
Rs.
Revenue
1 Department of Agriculture and Cooperation
Capital
5
Revenue
Atomic Energy
1,11,00,000
Capital
10,17,00,000
Revenue
10,17,00,000
Department of Chemicals and Petro-chemicals
Capital
8
1000,00,00,000
Department of Fertilisers
Revenue
Revenue 100,00,00,000
10 Ministry of Coal
Revenue
11 Ministry of Mines
Capital
Revenue 103,50,00,000
12 Department of Commerce
103,50,00,000
15,00,000
15,00,000
14 Department of Posts
Capital
18 Department of Consumer Affairs
Capital
Revenue
20 Ministry of Culture
Revenue
23 Defence Services-Army
Revenue
24 Defence Services-Navy
25 Defence Services-Air Force
Revenue
22,33,00,000
22,33,00,000
29 Ministry of Development of North Eastern Region :. Capital
Revenue
30 Ministry of Environment and Forests
10,40,00,000
10,40,00,000
Capital
Revenue 40,00,00,000
Ministry of External Affairs
31
42,00,00,000
42,00,00,000
Capital
Revenue
32 Department of Economic Affairs
Capital
Revenue
250,02,00,000
250,02,00,000
34 Payments to Financial Institutions
243,02,00,000
243,02,00,000
Capital
36 Transfers to State and Union territory Governments Revenue 200,00,00,000 41 Indian Audit and Accounts Department Revenue 44 Indirect Taxes Revenue
1,01,00,000
Revenue
47 Department of Health
48 Department of Ayurveda, Yoga and Naturopathy,
Revenue
Unani , Siddha and Homoeopathy (AYUSH)
49,00,000
49,00,000
Capital
Revenue
82,64,00,000
82,64,00,000
50 Department of Heavy Industry
210,02,00,000
210,02,00,000
Capital 8
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
1
2
3
Services and purposes
Sums not exceeding No. of Vote
Votedby Parliament
Total
Charged onthe Consolidated Fund
Rs .
Rs .
Rs .
Revenue
15,00,000
15,00,000 51 Department of Public Enterprises
54 Police
Revenue
Capital
56 Transfers to Union territory Governments
Revenue
57 Department of Elementary Education and Literacy
Revenue
58 Department of Secondary Education and Higher Education
Revenue
59 Department of Women and Child Development
60 Ministry of Information and Broadcasting
Capital
63 Law and Justice
Revenue
Capital
65 Ministry of Non - Conventional Energy Sources
Revenue
67 Ministry of Panchayati Raj
Revenue
70 Ministry of Personnel , Public Grievances and Pensions
1,48,00,000
Capital
1,48,00,000
71 Ministry of Petroleum and Natural Gas
5750,00,00,000
Revenue
5750,00,00,000
Revenue
72 Ministry of Planning
75 Lok Sabha
Revenue 19,44,00,000
19,44,00,000
Revenue
79 Department of Rural Development
Revenue
80 Department of Land Resources
Revenuel
82 Department of Science and Technology
83 Department of Scientific and Industrial Research
Revenue
Ministry of Textiles
92
Revenue 290,89,00,000
290,89,00,000
Revenue
100 Department of Urban Development
695,01,00,000
695,01,00,000
Capital
101 Public Works
Capital
Revenue
103 Department of Urban Employment and Poverty Alleviation
Revenue
104 Ministry of Water Resources
Revenue
105 Ministry of Youth Affairs and Sports
TOTAL
9078,09,00,000
1,72,00,000 9079,81,00,000 9
THE GAZETTE OF INDIA EXTRAORDINARY
SEC .2 ]
STATEMENT OF OBJECTS AND REASONS
ThisBill is introduced in pursuance of article 114 ( 1 ) ofthe Constitution ofIndia, read with article 115 thereof, to provide for the appropriation out of the Consolidated Fund of India of the moneys required to meet the supplementary expenditure charged on the Consolidated Fund of India and the grants made by the Lok Sabha for expenditure of the Central Government , excluding Railways , for the financial year 2005-06.
P. CHIDAMBARAM.
PRESIDENT'S RECOMMENDATION UNDER ARTICLE 117 OF THE CONSTITUTION OF INDIA
[Copy of letter No. F. 4(23 )-B ( SD)/2005 , dated the 8th December, 2005 from Shri P. Chidambaram , Minister ofFinance to the Secretary- General, Lok Sabha . ]
The President , having been informed of the subject matter of the proposed Bill to authorise payment and appropriation of certain further sums from and out ofthe Consolidated Fund of India for the services of the financial year 2005-06 , recommends under article 117( 1 ) and (3 ) of the Constitution , the introduction of the Appropriation (No. 5) Bill , 2005 in Lok Sabha and also the consideration of the Bill .
P. D. T. ACHARY,
Secretary-General.
PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI , 2005 .
MGIPMRND-4605G11 (S-4)-13.01.2006.