Value Added Tax (Amendment) Act, 2013. Exemption from the levy of tax on the sale of diesel to fishermen for fishing activities (conditions and restrictions).

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No. 69 Poudouchéry Vendredi 18 Octobre 2013 (26 Asvina 1935)

No. Puducherry Friday 18th October 2013

GOVERNMENT OF PUDUCHERRY

CHIEF SECRETARIAT (FISHERIES)

No. 4-3/2013-14/Mech.(BR).

Puducherry, the 14th October 2013

NOTIFICATION

In pursuance of the provision contained in the entries against Sl. No. 18 B of the First Schedule of the Puducherry Value Added Tax (Amendment) Act, 2013 and in supersession of the Notification No. 4-3/2009-10/Mech.(BR), dated 1-12-2009 and Notification No. 4-3/2009-10/Mech.(BR), dated 3-1-2011 of the Department of Fisheries and Fishermen Welfare, Puducherry, save as respects things done or omitted to be done before such supersession, exemption from the levy of tax on the sale of diesel to fishermen for fishing activities granted thereunder shall be regulated through the petrol bunks designated hereunder in all the regions of the Union Territory subject to the conditions and restrictions as specified under this notification, namely:-

I. The following petrol bunks are designated for the purpose of diesel subsidy to fishermen, namely:-

(i) Puducherry region : The Pondicherry State Fishermen Co-operative Federation Bunk at Thengaithittu, Puducherry.

[ 837 ]LA GAZETTE DE L'ETAT [ PART-I 838 838 (ii) Karaikal region : The Karaikal Fishermen Co-operative Marketing Union Bunk at Karaikalmedu, Karaikal and also at Fishing Harbour premises, Karaikal.

(iii) Yanam region : The Pondicherry State Fishermen Co-operative Federation Diesel Bunk at Savithiri Nagar, Yanam.

(iv) Mahe region : M/s. Mavoor Trade Links, Mahe.

II. Exemption from the levy of tax on the sale of diesel shall be subject to the following terms and conditions, namely:-

(1) Duly registered fishing vessels as defined under the Puducherry Marine Fishing Regulation Act, 2008 (Act No. 6 of 2008) by the authorised officer of the Department of Fisheries and Fishermen Welfare, Puducherry and its branch offices located in the Union territory of Puducherry (hereinafter referred to as the said Department) and actually engaged in fishing activities alone is eligible to avail the diesel subsidy under this scheme and shall be issued with a diesel subsidy passbook:

Provided that any owner of the fishing vessel who is found guilty in respect of fishing vessel and against whom penalty is levied in terms of sub-clause (iii) of clause of sub-section (l) of section 18 or sub-clause (iii) of clause (b) of sub-section (l) of section 18 of the said Act, shall not be eligible for such diesel subsidy under this scheme.

Provided further that the fishing vessel for which the licence has been cancelled, shall not be eligible for diesel subsidy under this scheme;

(2) On production of diesel subsidy passbook, the daily permit should be issued and the quantity of diesel issued should be recorded in the passbook and the passbook should be properly updated by the Department of Fisheries and Fishermen Welfare and its branch offices in the respective regions;

(3) On production of diesel subsidy passbook and daily permit issued to fishermen by the Department of Fisheries and Fishermen Welfare, the sale of diesel up to the specified quantity subject to the ceiling limit per day prescribed under this scheme shall be eligible for the grant of such subsidy;

(4) Eligible maximum quantities of diesel permitted per day/per trip/ per annum are prescribed hereunder.

Sl. Type of boat

Length of period Diesel per trip Maximum quantity No.

of fishing

per annum (1) (2)

(3)

(4)

(5) 1 Wooden mechanised fishing boat Daily fishing 150 litres/per day 25,000 litres per

annum.

2 Wooden mechanis ed fishing b oat/ Multidays fishing 150 litres per day x 35,000 litres per Steel mechanised fishing boat. No. of days of the trip. annum.

3 FRP boat/Cattumaram vallam/Nava/ Per day 20 litres 5,000 litres per Wooden nava above 20' with diesel

annum.

driven OBM/IBM.

4 Traditional cattumaram, Nava fitted with Per day 10 litres 3,000 litres per OBM/IBM.

annum.

(5) During the fishing ban period as notified by the Department of Fisheries and Fishermen Welfare, sales of diesel are not eligible for the grant of exemption from levy of tax;

(6) The said designated bunk should maintain registers and records indicating the diesel sold to the licensed or registered fishing vessel and periodical statement have to be furnished to the Department of Fisheries and Fishermen Welfare;

(7) Daily summary of diesel sold shall be submitted to the regional office of the Department of Fisheries and Fishermen Welfare;

(8) More number of petrol bunks for any place in any region may be designated from time to time for the purposes of this scheme;

(9) The authorised officer under the Puducherry Marine Fishing Regulation Act, 2008 (Act No. 6 of 2008) not below the rank of Inspector of Fisheries or any other official authorised by the Director of Fisheries and Fishermen Welfare, Puducherry verify the records of the designating bunk on any working day;

(10) The registration in respect of the registered fishing vessel is liable for cancellation if the sales tax exempted diesel drawn is utilised for other than fishing purpose; and

(11) The monthly sales details of the diesel sold to fishermen for fishing activities by the designated bunk shall be duly verified and certified by the officer of the Department of Fisheries and Fishermen Welfare not below the rank of Inspector of Fisheries and the certificate shall be in the Form annexed hereto and such certificate in duplicate for each designated bunk separately, shall be forwarded to the Commissioner (CT) on or before 15th of the succeeding month.

(By order of the Lieutenant-Governor)

V. MANICKASAMY,

Under Secretary to Government (Fy.).

ANNEXURE

FORM

[See paragraph-II (11)]

DEPARTMENT OF FISHERIES AND FISHERMEN WELFARE, PUDUCHERRY

Monthly sales report of the diesel sold to fishermen for fishing activities

Name of the designated bunk :

TIN Number :

Address :

Report for the month of :

This is to certify that the above designated bunk authorised by this department has effected the following sale of diesel to the fishermen in.......................................................region.

Sl. Type of boat

Total number of Total litres of Total value of diesel sold No.

boats to whom diesel sold (in `)

diesel was sold during the month

(1) (2)

(3)

(4)

(5) 1 Wooden mechanised fishing boat

2 Wooden mechanised fishing boat/

Steel mechanised fishing boat for

multidays fishing.

(1) (2)

(3)

(4)

(5) 3 FRP boat/Cattumaram Vallam/Nava/

Wo o d e n N a v a a b o v e 2 0 ' w i t h

diesel driven OBM/IBM.

4 Traditional cattumaram, Nava fitted with

OBM/IBM.

I certify that the above details were duly cross verified with the records maintained by the above designated bunk and found that they have fulfilled the conditions laid down in the Notification No. 4-3/2013-14/Mech.(BR), dated 14-10-2013.

Director/Deputy Director/Assistant Director

Place :

Department of Fisheries and Fishermen Welfare Date :

Puducherry/Karaikal/Mahe/Yanam.

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