LOK SABHA

————

The following Bills were introduced in Lok Sabha on 13th December, 2023:—

BILL NO. 159 OF 2023

A Bill further to amend the Central Goods and Services Tax Act, 2017.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as

follows:—

1. This Act may be called the Central Goods and Services Tax (Second Amendment)

Act, 2023.

2. In section 110 of the Central Goods and Services Tax Act, 2017,—

(A) in sub-section (1),—

(I) in clause (b), after sub-clause (ii), the following sub-clause shall be

inserted, namely:—

"(iii) has been an advocate for ten years with substantial experience

in litigation in matters relating to indirect taxes in the Appellate Tribunal,

Customs, Excise and Service Tax Appellate Tribunal, State Value Added

Tax Tribunal, by whatever name called, High Court or Supreme Court;";

(II) the following proviso shall be inserted, namely:—

"Provided that a person who has not completed the age of fifty

years shall not be eligible for appointment as the President or Member.";

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EXTRAORDINARY

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PART II — Section 2

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REGISTERED NO. DL—(N)04/0007/2003—23

Short title.

Amendment of

section 110.

12 of 2017.

सी.जी.-डी.एल.-अ.-13122023-250651

CG-DL-E-13122023-250651

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

(B) in sub-section (9), for the words, "sixty-seven years, whichever is earlier

and shall be eligible for re-appointment for a period not exceeding two years", the

words "seventy years, whichever is earlier and shall be eligible for re-appointment for

a period not exceeding two years subject to the age-limit specified above" shall be

substituted;

shall be eligible for re-appointment for a period not exceeding two years", the words

"sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a

period not exceeding two years subject to the age-limit specified above" shall be

substituted.

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS

Section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provides for

Constitution of Goods and Services Tax Appellate Tribunal, which is the second appellate

authority within the Goods and Services Tax framework for hearing appeals against the

orders passed by the Appellate Authority under the Central Goods and Services Tax

Act, 2017 and the State Goods and Services Tax Acts. Non-constitution of the Goods and

Services Tax Appellate Tribunals is denying the taxpayers of second appellate remedy and

consequently the taxpayers are seeking relief directly from the High Court, thereby burdening

the High Courts.

2. The amendments to sections 109 and 110 of the Central Goods and Services Tax

Act, 2017 for enabling the creation of the Central Goods and Services Tax Appellate Tribunals

were notified vide notification No. 28/2023-Central Tax dated 31st July, 2023. During the

process of operationalisation of the said Tribunal, it was observed that certain provisions of

the Central Goods and Services Tax Act, 2017 need to be aligned with the Tribunal Reforms

Act, 2021 (33 of 2021).

3. Accordingly, the provisions of the Central Goods and Services Tax Act, 2017 are

being aligned with the Tribunal Reforms Act, 2021, to initiate the administrative process for

operationalisation of the Goods and Services Tax Appellate Tribunals at the earliest.

4. The Bill seeks to achieve the above objectives.

NEW DELHI;

NIRMALA SITHARAMAN.

The 5th December, 2023.

—————

FINANCIAL MEMORANDUM

The provisions of the Bill do not involve any expenditure of recurring or non-recurring

nature from the Consolidated Fund of India.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

BILL NO. 158 OF 2023

A Bill to provide for the immediate effect for a limited period of provisions in Bills

relating to the imposition or increase of duties of customs or excise.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as

follows:—

1. This Act may be called the Provisional Collection of Taxes Act, 2023.

2. In this Act, a “declared provision” means a provision in a Bill in respect of which

a declaration has been made under section 3.

3. Where a Bill to be introduced in Parliament on behalf of the Government provides

for the imposition or increase of a duty of customs or excise with or without change in tariff

classification, the Central Government may cause to be inserted in the Bill a declaration that

it is expedient in the public interest that any provision of the Bill relating to such imposition

or increase shall have immediate effect under this Act.

Short title.

Definition.

Power of

Central

Government

to make

declaration.

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

4. (1) A declared provision shall have the force of law immediately on the expiry of

the day on which the Bill containing it is introduced.

(2) A declared provision shall cease to have the force of law under the provisions of

this Act—

(a) when it comes into operation as an enactment, with or without amendment;

(b) when the Central Government, in pursuance of a motion passed by Parliament,

directs, by notification in the Official Gazette, that it shall cease to have the force of

law; or

(b), then on the expiry of the seventy-fifth day after the day on which the Bill containing

it was introduced.

5. (1) Where a declared provision comes into operation as an enactment in an amended

form before the expiry of the seventy-fifth day after the day on which the Bill containing it

was introduced, refunds shall be made of all duties collected which would not have been

collected if the provision adopted in the enactment had been the declared provision:

Provided that the rate at which refunds of any duty may be made under this sub-section

shall not exceed the difference between the rate of such duty proposed in the declared

provision and the rate of such duty in force when the Bill was introduced.

(2) Where a declared provision ceases to have the force of law under clause (b) or

clause (c) of sub-section (2) of section 4, refunds shall be made of all duties collected which

would not have been collected if the declaration in respect of it had not been made.

6. The Provisional Collection of Taxes Act, 1931 is hereby repealed.

Effect of

declarations

under this Act,

and duration

thereof.

Refunds to be

made in

certain cases.

Repeal.

16 of 1931.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

STATEMENT OF OBJECTS AND REASONS

The Provisional Collection of Taxes Bill, 2023 provides for giving immediate effect for

a limited period to provisions in Bills relating to the imposition or increase of duties of

customs or excise, with or without change in tariff classification. The Bill also provides for

the repeal of the Provisional Collection of Taxes Act, 1931.

2. The Bill seeks to achieve the above objectives.

NEW DELHI;

NIRMALA SITHARAMAN.

The 5th December, 2023.

—————

FINANCIAL MEMORANDUM

The provisions of the Bill do not involve any expenditure of recurring or non-recurring

nature from the Consolidated Fund of India.

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

A Bill further to amend the National Capital Territory of Delhi Laws (Special

Provisions) Second Act, 2011.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as

follows:—

1. This Act may be called the National Capital Territory of Delhi Laws (Special

Provisions) Second (Amendment) Act, 2023.

2. In the National Capital Territory of Delhi Laws (Special Provisions) Second

Act, 2011 (hereinafter referred to as the principal Act), in the long title, for the figures "2023",

the figures "2026" shall be substituted.

BILL NO. 176 OF 2023

Short title.

Amendment

of long title.

20 of 2011.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—

3. In the principal Act, in the Preamble,—

(a) for seventh paragraph, the following paragraphs shall be substituted,

namely:—

"AND WHEREAS the Development Control Norms for unauthorised colonies

as provided in the National Capital Territory of Delhi (Recognition of Property

Rights of Residents in Unauthorised Colonies) Regulations, 2019, have been

notified on the 8th day of March, 2022;

AND WHEREAS the process of conferring the ownership rights to the

residents of unauthorised colonies and action as per the Development Control

Norms for unauthorised colonies is under progress and will take time;";

(b) seventeenth paragraph shall be omitted;

substituted.

4. In section 1 of the principal Act, in sub-section (4), for the figures "2023", the

figures "2026" shall be substituted.

5. In section 3 of the principal Act,—

(a) in sub-section (3), for the figures "2023", the figures "2026" shall be

substituted;

(b) in sub-section (4), for the figures "2023", the figures "2026" shall be

substituted.

Amendment

of Preamble.

Amendment

of section 1.

Amendment

of section 3.

SEC. 2]

THE GAZETTE OF INDIA EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS

The phenomenal growth of the National Capital Territory of Delhi over the last many

years has led to increase in demand for housing, commercial space and other civic amenities.

The gap in the demand and supply has resulted in the problems of encroachment on public

land, growth of slums, unauthorised constructions, etc.

2. The Delhi Laws (Special Provisions) Act, 2006 was enacted on the 19th May, 2006,

initially for a period of one year, to protect certain forms of unauthorised developments in

Delhi from punitive action. This protection to various forms of unauthorised developments

in Delhi has continued thereafter, through Ordinances and Acts enacted from time to time.

3. In the year 2011, a comprehensive legislation, namely, the National Capital Territory

of Delhi Laws (Special Provisions) Second Act, 2011, was enacted which was valid for a

period of three years upto 31st December, 2014. The validity of this Act has been extended

from time to time with such modification as were necessary and the current validity is upto

31st December, 2023.

4. As per the provisions of the 2011 Act, orderly arrangements had to be made for

relocation and rehabilitation of slum dwellers and Jhuggi-Jhompri clusters; unauthorised

colonies, village abadi area (inculding urban villages) and their extensions; farm houses

involving construction beyond permissible building limits; schools, dispensaries, religious

and cultural institutions, storages, warehouses and godowns used for agricultural inputs or

produce (including dairy and poultry) in rural areas built on agricultural land; guidelines for

redevelopment of existing godown clusters (including those for a storage of non-agricultural

goods); special areas and policy or plan for orderly arrangement in all other areas of the

National Capital Territory of Delhi in consonance with the Master Plan on its review.

5. The National Capital Territory of Delhi (Recognition of Property Rights of

Residents in Unauthorised Colonies) Act, 2019 has been enacted and the National Capital

Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies)

Regulations, 2019 have been notified on the 29th October, 2019 to confer ownership rights to

the residents of Unauthorised Colonies. The Development Control Norms for these

unauthorised colonies have been notified on the 8th March, 2022. The Master Plan for Delhi

with the perspective year 2041 is under finalisation wherein the measures for unauthorised

developments like Jhuggi-Jhompri clusters, unauthorised colonies, etc., are being included.

The process of dealing with these unauthorised developments will take more time. Therefore,

there is a need for continuing the protection from punitive action granted to certain forms of

unauthorised developments in the National Capital Territory of Delhi.

6. 2011 Act is valid upto 31st December, 2023 and it is necessary to continue the

protection of those unauthorised developments where adequate measures are yet to be

taken.

7. The National Capital Territory of Delhi Laws (Special Provisions) Second

(Amendment) Bill, 2023 seeks to provide extension of the validity of the said Act for a period

of three years from 1st January, 2024 to 31st December, 2026.

8. The Bill seeks to achieve the above objectives.

NEW DELHI;

The 10th December, 2023.

HARDEEP S PURI.

FINANCIAL MEMORANDUM

The provisions of the Bill do not involve any expenditure, either recurring or

non-recurring, from and out of the Consolidated Fund of India.

—————

UTPAL KUMAR SINGH,

Secretary-General.

UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.

MGIPMRND—471GI—13-12-2023.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—SEC. 2]

Kshitiz

Mohan

Digitally signed by Kshitiz Mohan

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Date: 2023.12.13 21:49:06 +05'30'