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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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▪ ➢ 2015 } | 27 { No. 21 Poudouchéry Vendredi 2 7 Mars 2015
No. Puducherry Friday 27th March 2015
( 6 Chaitra 1937 )
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY SECRETARIAT
No. 1462/2015-LA(Legn).
Puducherry, the 26th March 2015.
Under rule 140 of Rules of Procedure and Conduct of Business
of the Puducherry Legislative Assembly, the following Bills viz.,
(a) The Appropriation Bill, 2015 (Bill No. 1 of 2015); (b) The Appropriation (Vote on Account) Bill, 2015 (Bill No. 2 of 2015); (c) The Puducherry Civil Courts (Amendment) Bill, 2015 (Bill No. 4
of 2015); and
(d) The Puducher ry Value Added Tax ( Amendment) Bill, 2015
(Bill No. 5 of 2015)
which were introduced in the Legislative Assembly on March 25, 2015 is published for general information.
[ 169 ] 170 LA GAZETTE DE L'ETAT [PART–II
THE APPROPRIATION BILL, 2015
(Bill No. 1 of 2015)
A
B ILL
to authorise payment and appropriation of certain
further sums from and out of the Consolidated
Fund of the Union territory of Puducherry
for the services in respect of the period
from 1-4-2014 to 31-3-2015.
BE it enacted by the Legislative Assembly of
Puducherry in the Sixty-sixth Year of the Republic
of India as follows :—
Short t itle.
1. This Act may be called the Appropriation
Act, 2015.
2. From and out of the Consolidated Fund
of the Union territory of Puducherry, there may
be paid and applied further sums not exceeding
those specified in column (5) of the Schedule,
amounting in the aggregate to the sum of two
hundred twenty-nine crores, ninety-three lakhs
and sixty-seven thousand rupees, towards defraying
S u p p l e m e n t a r y appropriation of ` 229,93,67,000 from and out of the Consolidated F u n d o f t h e Union territory o f P u d u c h e r r y for t he p eriod from 1 -4-2 01 4 t o 3 1 -3-2 0 1 5 .
the several charges which will come in the course
of payment during the period from 1- 4 - 2014 to
31-3-2015 in respect of the services specified in
column (2) of the Schedule.
Appropriation.
3. The sums authorised to be paid and applied
from and out of the Consolidated Fund of the
Union territory of Puducherry by this Act, shall be
appropriated for the services and purposes expressed
in the Schedule in relation to the said period.
171
PART–II] LA GAZETTE DE L'ETAT
THE SCHEDULE ( See sections 2 and 3)
Sums not exceeding
No.
of Services and purposes Voted by the Charged on the Total Vote
Legislative Consolidated Assembly Fund
(1) (2)
(3) (4) (5)
` ` `
2. Administrator Revenue .. .. 10,000 10,000
3. Council of Ministers Revenue .. 69,40,000 .. 69,40,000
4. Administration of Justice Revenue .. 26,68,000 .. 26,68,000
5. Elections Revenue .. 95,00,000 .. 95,00,000
6. Revenue and Food Revenue .. 18,02,03,000 56,00,000 18,58,03,000
8. Transport Revenue .. 1,000 .. 1,000
10. District Administration Revenue .. 1,000 .. 1,000
12. Police Revenue .. 12,58,21,000 .. 12,58,21,000
14. Stationery and Printing Revenue .. 1,42,00,000 .. 1,42,00,000
15. Retirement Benefits Revenue .. 14,72,46,000 .. 14,72,46,000
16. Public Works Revenue .. 23,19,76,000 .. 23,19,76,000
Capital .. 4,000 .. 4,000
17. Education Revenue .. 9,81,98,000 13,00,000 9,94,98,000
18. Medical Revenue .. 26,50,42,000 .. 26,50,42,000
19. Information and Publicity Revenue .. 1,000 2,30,000 2,31,000
20. Labour and Employment Revenue .. 1,000 .. 1,000
21. Social Welfare Revenue .. 30,17,55,000 .. 30,17,55,000
22. Co-operation Revenue .. 40,15,53,000 .. 40,15,53,000
Capital .. 10,00,000 .. 10,00,000 172 LA GAZETTE DE L'ETAT [PART–II
STATEMENT OF OBJECTS AND REASONS
This Bill is introduced in pursuance of sub-section (2) of section 30, read with sub-section (1) of section 29 of the Government of Union Territories Act, 1963 (No. 20 of 1963), to provide for the appropriation out of the Consolidated Fund of Union territory of Puducherry of the moneys required to meet the Supplementary Expenditure charged on the Consolidated Fund and the grants voted by the Legislative Assembly, Puducherry, for the expenditure of this Union Territory for the period from 1-4-2014 to 31-3-2015.
Puducherry,
N. RANGASAMY,
25th March, 2015. Chief Minister.
————
ADMINISTRATOR'S RECOMMENDATION UNDER SUB-SECTIONS (1) AND (3) OF SECTION 23 OF THE GOVERNMENT OF UNION TERRITORIES ACT, 1963
[Copy of the letter No. G.24011/2/2015/F1(B), dated 23rd March, 2015 f r o m T h i r u N . R a n g a s a m y, H o n ' b l e Ch i e f Min i s te r t o th e Hon'ble Speaker, Legislative Assembly, Puducherry.]
The Lieutenant-Governor of Puducherry having been informed of the subject matter of the proposed Appropriation Bill, 2015, authorising payment and appropriation of certain further sums from and out of the Consolidated Fund of the Union territory of Puducherry, for the services in respect of the period from 1st April, 2014 to 31st March, 2015 recommends under sub-sections (1) and (3) of section 23 of the Government of Union Territories Act, 1963, the introduction in and consideration by the Legislative Assembly of the said Bill.
S. MOHANDASS, Secretary,
Legislative Assembly Secretariat.
173
PART–II] LA GAZETTE DE L'ETAT
THE APPROPRIATION (VOTE ON ACCOUNT)
BILL, 2015
(Bill No. 2 of 2015)
A
B ILL
to authorise payment and appropriation of certain
sums from and out of the Consolidated
Fund of the Union territory of Puducherry
for the services in respect of the months
of April, May and June, 2015.
BE it enacted by the Legislative Assembly of
Puducherry in the Sixty-sixth Year of the Republic
of India as follows :—
Short title.
1. This Act may be called the Appropriation
(Vote on Account) Act, 2015.
2. From and out of the Consolidated Fund
of the Union territory of Puducherry, there may
be paid and applied sums not exceeding those
specified in column (5) of the Schedule, amounting
in the aggregate to the sum of one thousand and
seven hundred crore rupees, towards "Vote on
Account" for defraying the several charges which
Vote on A c c o u n t f o r ` 1700,00,00,000 o u t of t h e C o n s o l i d a t e d F u n d o f t h e Union territory of P u d u c h e rr y for the months of Ap ri l, M a y and June, 2015.
will come in course of payment during the months
of April, May and June, 2015 in respect of the
services specified in column (2) of the Schedule.
Appropriation.
3. The sums authorised to be paid and applied
from and out of the Consolidated Fund of the
Union territory of Puducherry by this Act, shall be
appropriated for the services and purposes expressed
in the Schedule in relation to the said period.
174 LA GAZETTE DE L'ETAT [PART–II
THE SCHEDULE ( See sections 2 and 3)
Sums not exceeding
No.
of Services and purposes Voted by the Charged on the Total Vote
Legislative Consolidated Assembly Fund
(1) (2)
(3) (4) (5)
` ` `
1. Legislative Assembly Revenue .. 3,57,61,000 10,91,000 3,68,52,000
2. Administrator Revenue .. 18,000 97,61,000 97,79,000
3. Council of Ministers Revenue .. 2,62,57,000 .. 2,62,57,000
4. Administration of Justice Revenue .. 4,17,20,000 .. 4,17,20,000
5. Elections Revenue .. 1,23,78,000 .. 1,23,78,000
6. Revenue and Food Revenue .. 47,94,53,000 .. 47,94,53,000
Capital .. 2,50,00,000 .. 2,50,00,000
7. Sales Tax Revenue .. 1,90,53,000 .. 1,90,53,000
8. Transport Revenue .. 5,54,60,000 .. 5,54,60,000
9. Secretariat Revenue .. 11,22,25,000 .. 11,22,25,000
10. District Administration Revenue .. 65,96,89,000 .. 65,96,89,000
11. Treasury and Accounts
Administration Revenue .. 4,11,13,000 .. 4,11,13,000
12. Police Revenue .. 47,33,43,000 3,000 47,33,46,000 14. Stationery and Printing Revenue .. 6,20,82,000 .. 6,20,82,000 175
PART–II] LA GAZETTE DE L'ETAT
(1) (2)
(3) (4) (5)
` ` `
19. Information and Publicity Revenue .. 13,39,51,000 .. 13,39,51,000
20. Labour and Employment Revenue .. 7,16,88,000 .. 7,16,88,000
21. Social Welfare Revenue .. 127,55,94,000 .. 127,55,94,000
Capital .. 7,75,000 .. 7,75,000
22. Co-operation Revenue .. 10,16,13,000 .. 10,16,13,000
Capital .. 4,55,00,000 .. 4,55,00,000
23. Statistics Revenue .. 1,37,56,000 .. 1,37,56,000
24. Agriculture Revenue .. 36,91,17,000 .. 36,91,17,000
Capital .. 5,87,50,000 .. 5,87,50,000
25. Animal Husbandry Revenue .. 10,97,07,000 .. 10,97,07,000
26. Fisheries Revenue .. 10,06,56,000 5,50,00,000 15,56,56,000
Capital .. 8,000 .. 8,000
27. Community Development Revenue .. 10,63,60,000 .. 10,63,60,000
28. Industries Revenue .. 16,63,65,000 .. 16,63,65,000
Capital .. 1,50,00,000 .. 1,50,00,000
29. Electricity Revenue .. 316,19,58,000 6,19,000 316,25,77,000
Capital .. 35,60,67,000 .. 35,60,67,000
30. Ports and Pilotage Revenue .. 50,77,000 .. 50,77,000
Capital .. 3,62,51,000 .. 3,62,51,000
— Public Debt Revenue.. .. 155,00,01,000 155,00,01,000 Total..1483,33,79,000 216,66,21,000 1700,00,00,000 176 LA GAZETTE DE L'ETAT [PART–II
STATEMENT OF OBJECTS AND REASONS
As required in section 31 of the Government of Union Territories Act, 1963 "Vote on Account" is obtained for part of Demands for Grants. This Bill is introduced in pursuance of sub-section (1) of section 29 of the Government of Union Territories Act, 1963 (No. 20 of 1963), to provide for the appropriation out of the Consolidated Fund of Union territory of Puducherry of the moneys required to meet the expenditure charged on the Consolidated Fund and the grants made by the Legislative Assembly, Puducherry, for the expenditure of this Union Territory for the months of April, May and June, 2015
Puducherry,
N. RANGASAMY,
25th March, 2015. Chief Minister.
————
ADMINISTRATOR'S RECOMMENDATION UNDER SUB-SECTIONS (1) AND (3) OF SECTION 23 OF THE GOVERNMENT OF UNION TERRITORIES ACT, 1963
[Copy of the letter No. G.24011/2/2015/F1(B), dated 23rd March, 2015 from Thiru N. Rangasamy, Hon'ble Chief Minister to the Hon'ble Speaker, Legislative Assembly, Puducherry.]
The Lieutenant-Governor of Puducherry having been informed of the subject matter of the proposed Appropriation (Vote on Account) Bill, 2015, authorising payment and appropriation of certain sums from and out of the Consolidated Fund of the Union territory of Puducherry, for the services in respect of the months of April, May and June, 2015 recommends under sub-sections (1) and (3) of section 23 of the Government of Union Territories Act, 1963, the introduction in and consideration by the Legislative Assembly of the said Bill.
S. MOHANDASS, Secretary,
Legislative Assembly Secretariat.
177
PART–II] LA GAZETTE DE L'ETAT
THE PUDUCHERRY CIVIL COURTS
(AMENDMENT) BILL, 2015
(Bill No. 4 of 2015)
A
B ILL
further to amend the Puducherry Civil Courts
Act, 1966.
BE it enacted by the Legislative Assembly of
Puducherry in the Sixty-sixth Year of the Republic
of India as follows :—
1 . (1) This Act may be called the Puducherry
Civil Courts (Amendment) Act, 2015.
Short title, e x t e n t a n d c o m m e n c e - m e n t .
(2) It extends to the whole of the Union
territory of Puducherry.
(3) It shall come into force on such date
as the Government may, by notification in the
official gazette, appoint.
2 . I n t h e P u d u c h e r r y C i v i l C o u r t s Am e n d m e n t of secti on 8.
Act, 1966 (hereinafter referred to as the Principal
Act), in section 8, in sub-section (2), the following
Ac t No.12 o f 1 9 6 6 . proviso shall be inserted, namely:—
"Provided that the jurisdiction of the
Subordinate Judge's Court at Mahe and Yanam
extends, subject to the provisions of the said Code
to all original suits and proceedings of civil
nature.".
3. In the Principal Act, in section 9,—
Amendment of section 9.
(i) in sub-section (2), the words "Mahe
and Yanam" shall be deleted, 178 LA GAZETTE DE L'ETAT [PART–II
(ii) after sub-sec ti o n ( 2 ) , t h e f o ll o w in g
sub-sections shall be inserted, namely:—
"(2A) Appeals from the decrees and orders of the
Subordinate Judges at Mahe and Yanam shall, when
such appeals are allowed by law, lie to the High Court
of Judicature at Madras:
Provided that in so far as appeals from the decrees and
orders of the Subordinate Judges at Mahe and Yanam
in any civil suit where the suit value does not exceed
rupees five lakhs, shall, when such appeals are
allowed by law, lie to the Court of District Judge
at Puducherry.
(2B) Appeals from the decrees and orders of the
Subordinate Judges at Mahe and Yanam where such
decrees and orders were passed by the said Judge
concerned as if he is a District Munsif in relation to
their respective jurisdictional areas shall, when such
appeals are allowed by law, lie to the Court of District
Judge at Puducherry.".
4. In the Principal Act, after section 9, the following
section shall be inserted, namely:—
In s er tion of new section 9A.
"9A. Appeals from the decrees and orders of the
Transitory provisions.
Subordinate Judges at Mahe and Yanam pending
disp osal b efore the Co urt of Distr ict Ju dge
at Pondicherry shall continue to be heard and
disposed by the latter as if the Puducherry
Civil Courts (Amendment) Act, 2015 has not come
into force in respect of such appeals.".
179
PART–II] LA GAZETTE DE L'ETAT
STATEMENT OF OBJECTS AND REASONS
The Puducherry Civil Courts Act, 1966 (Act No. 12 of 1966) was
enacted by the Legislative Assembly of this Union territory of
Puducherry for consolidating and amending the law relating to Civil
Courts in the Union territory of Puducherry.
2. It is proposed to confer powers upon the Subordinate Judges' of
Mahe and Yanam regions to entertain, hear and dispose of all suits of
civil nature irrespective of any limit on pecuniary jurisdiction in respect
of Mahe and Yanam regions for the benefit of litigant public pursuant
to the directions of the Hon'ble High Court of Judicature at Madras in
the Order, dated 29th May, 2013 in Writ Petition No. 14836 of 2013 on
the file of the Hon'ble High Court of Judicature at Madras. The provisions
proposed in the Bill are analogous to the provisions contained in the
Kerala Civil Courts Act, 1957 (Act 1 of 1957).
3. For this purpose, a Bill tit led as "The Puducherry Civil
Courts (Amendment) Bill, 2015" is proposed to be enacted.
4. The Bill seeks to achieve the above objects.
N. RANGASAMY,
.
Chief Minister.
————
180 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) BILL, 2015
(Bill No. 5 of 2015)
A
B ILL
further to amend the Puducherry Value Added Tax
Act, 2007.
BE it enacted by the Legislative Assembly of Puducherry in the Sixty-sixth Year of the Republic of India as follows :—
1. (1) This Act may be called the Puducherry
Short title and commencement. Value Added Tax (Amendment) Act, 2015.
(2) (a) The provisions of sections 2 to 5 of this Act shall come into force with effect from the 1st day of April, 2015.
(b) The provisions of section 6 of this Act shall be deemed to have come into force with effect from the 29th day of December, 2014.
Am e n d m e n t of sec tion 2.
2. In the Puducherry Value Added Tax Act, 2007 (hereinafter referred to as the Principal Act), in section 2,–
Ac t No.9 o f 2 0 0 7 .
(a) after clause (zb), the following clause shall be
inserted, namely:–
"(zb-A) "quarter" means a period of three months commencing on the first day of April or the first day of July or the first day of October or the first day of January in each year;".
(b) for the existing clause (zk), the following clause
shall be substituted, namely:–
"(zk) 'tax period' means,–
(i) for registered dealer other than those referred to in sub-clause (ii), a period of calendar month,
(ii) for registered dealer who has been permitted to pay tax under sub-section (1) of section 19 of this Act, a quarter;".
181
PART–II] LA GAZETTE DE L'ETAT
3. In section 8 of the Principal Act,
Am e n d m e n t of s e c t i on 8 .
(a) in sub-section (2), the following proviso
shall be inserted, namely:–
"Provided that any dealer may opt to pay the registration fee for three years in advance by remitting a sum equal to three times of the fees specified under sub-section (2).".
(b) for the existing sub-section (4), the following
sub-section shall be substituted, namely:–
"(4) A certificate issued under sub-section (3) shall be valid for one year / three years as the case may be and shall be renewed on the expiry of the validity period on payment o f t h e r e q u i r e d f e e a s s p e c i f i e d i n sub-section (2) or the proviso to sub-section (2) as the case may be until the registration is cancelled.".
(c) the existing proviso to sub-section (4) shall
be omitted.
Am e n d m e n t o f section 15.
4. In section 15 of the Principal Act, in sub-section (2), for the words "four per cent", the words "five per cent" shall be substituted.
Am e n d m e n t o f section 54.
5. In section 54 of the Principal Act, for the words "rupees fifty lakhs" the words "rupees one crore" shall be substituted.
Am e n d m e n t of the First Schedule.
6. In the First Schedule of the Principal Act, after serial number 7 and the entries relating thereto, the following shall be inserted, namely:–
"7A. Aviation turbine fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines as specified in section 14 of the Central Sales Tax Act, 1956".
182 LA GAZETTE DE L'ETAT [PART–II
STATEMENT OF OBJECTS AND REASONS
For the dealers, paying tax by way of composition under section 19 of the Puducherry Value Added Tax Act, 2007, it is proposed to introduce 'quarterly returns' in lieu of the existing 'monthly returns'. To regulate the filing of quarterly returns by the dealers, it is proposed to amend section 2 of the said Act, to insert a new definition clause for the term "quarter" and to modify the definition clause of the term "tax period".
2. It is proposed to introduce option for the dealers to pay the registration fee for three years in advance, at the time of registration and for renewal of registration. For the abovesaid purpose, it is proposed to amend section 8 of the said Act.
3. It is proposed to revise the rate of tax for the works contractors opting to pay tax under composition from four per cent on seventy per cent of the value of the consideration received or receivable to five per cent on seventy per cent of the value of the consideration received or receivable. For the abovesaid purpose, it is proposed to amend section 15 of the said Act.
4. As per section 54 of the said Act, every dealer whose total turnover in a year exceeds rupees fifty lakhs shall get his accounts audited by the Chartered Accountants or Cost Accountants and shall submit a copy of the audited statement of accounts and certificate in the manner prescribed. It is proposed to enhance the turnover limit for submission of audit statement of account, from rupees fifty lakhs to rupees one crore. For the abovesaid purpose, it is proposed to amend section 54 of the said Act.
5. Aviation turbine fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines as specified in section 14 of the Central Sales Tax Act, 1956, has been exempted from levy of tax, by insertion of a new entry 7A in the First Schedule of the Puducherry Value Added Tax Act, 2007, through a notification issued under sub-section (1) of section 75 of the said Act. The said notification is proposed to be replaced.
6. For the abovesaid purposes, a Bill titled "The Puducherry Value
Added Tax (Amendment) Bill, 2015" is proposed to be enacted.
7. This Bill seeks to achieve the above objects.
N. RANGASAMY,
.
Chief Minister.
183
PART–II] LA GAZETTE DE L'ETAT
ADMINISTRATOR'S RECOMMENDATION UNDER
SUB-SECTION (1) OF SECTION 23 OF
THE GOVERNMENT OF UNION TERRITORIES ACT, 1963.
(Copy of Letter No. 31478/F2/A1/2014, dated 10-3-2015 from the
Hon'ble Chief Minister Thiru N. Rangasamy to the Hon'ble Speaker,
Legislative Assembly, Puducherry)
****
The Lieutenant-Governor, Puducherry having been informed of the
subject matter of the proposed Puducherry Value Added Tax (Amendment)
Bill, 2015 providing for the levy of Value Added Tax in the Union Territory,
recommends under sub-section (1) of section 23 of the Government of
Union Territories Act, 1963 (Central Act 20 of 1963), the introduction in
and consideration by the Legislative Assembly of the said Bill.
S. MOHANDASS,
Secretary,
Legislative Assembly Secretariat.
————
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