[ 169 ]

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);

of 2015); and

(d) The Puducherry 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.

Registered with the Registrar

of Newspapers for India under

No. M. 8270



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II



EXTRAORDINAIRE

EXTRAORDINARY



Publiée par

Published by



Autorité

Authority

` 6-00

Prix : ` 6-00

Price :

` 6-00







2015 }

|

27 {

No. 21

Poudouchéry

Vendredi

Mars

2015

No.

Puducherry

Friday

27th

March

2015

( 6 Chaitra 1937 )

Registered No.

SSP/PY/44/2015-17

WPP No. TN/PMG(CCR)/

WPP-88/2015-17

Dated : 27-3-2015

Price : ` 6-00

170

LA GAZETTE DE L'ETAT

[PART–II

Appropriation.

Short title.

Supplementary

appropriation of

` 229,93,67,000

from and out of

the Consolidated

F u n d o f t h e

Union territory

of Puducherry

for the period

from 1-4-2014

to 31-3-2015.

THE APPROPRIATION BILL, 2015

(Bill No. 1 of 2015)

BILL

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 :—

This Act may be called the Appropriation

Act, 2015.

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

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.

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.

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

4. Administration of Justice Revenue ..

26,68,000

5. Elections

Revenue ..

95,00,000

6. Revenue and Food

Revenue .. 18,02,03,000

56,00,000

18,58,03,000

8. Transport

Revenue ..

1,000

10. District Administration Revenue ..

1,000

12. Police

Revenue .. 12,58,21,000

12,58,21,000

14. Stationery and Printing Revenue ..

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

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

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

24. Agriculture

Revenue ..

1,000

Capital ..

2,00,000

26. Fisheries

Revenue ..

13,69,000

13,69,000

28. Industries

Revenue .. 42,07,73,000

42,07,73,000

Capital ..

56,67,000

30. Ports and Pilotage

Capital ..

4,98,00,000

— Public Debt

Capital ..

2,83,00,000

2,83,00,000

32. Building Programmes

Revenue ..

1,000

Capital ..

6,000

Total ..226,25,58,000

3,68,09,000 229,93,67,000

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

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 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)

BILL

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 :—

This Act may be called the Appropriation

(Vote on Account) Act, 2015.

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

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.

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.

Short title.

Vote on

Acc ount

for

` 1700,00,00,000

out

the

C o n s o l i d a t e d

Fun d

the

Union territory

of Puducherry

for the months

of April, May

and June, 2015.

Appropriation.

174

LA GAZETTE DE L'ETAT

[PART–II

THE SCHEDULE

( See sections 2 and 3)

Sums not exceeding

No.

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

4. Administration of Justice Revenue ..

4,17,20,000

5. Elections

Revenue ..

1,23,78,000

6. Revenue and Food

Revenue ..

47,94,53,000

Capital ..

2,50,00,000

7. Sales Tax

Revenue ..

1,90,53,000

8. Transport

Revenue ..

5,54,60,000

9. Secretariat

Revenue ..

11,22,25,000

10. District Administration

Revenue ..

65,96,89,000

11. Treasury and Accounts

Administration

Revenue ..

4,11,13,000

12. Police

Revenue ..

47,33,43,000

3,000

47,33,46,000

13. Jails

Revenue ..

2,15,81,000

14. Stationery and Printing

Revenue ..

6,20,82,000

15. Retirement Benefits

Revenue .. 107,31,01,000

107,31,01,000

16. Public Works

Revenue ..

40,88,42,000

1,46,000

40,89,88,000

Capital .. 119,48,09,000

119,48,09,000

17. Education

Revenue .. 218,10,64,000

218,10,64,000

18. Medical

Revenue .. 145,15,16,000

145,15,16,000

175

PART–II]

LA GAZETTE DE L'ETAT

(1)

(2)

(3)

(4)

(5)

19. Information and Publicity Revenue ..

13,39,51,000

20. Labour and Employment Revenue ..

7,16,88,000

21. Social Welfare

Revenue .. 127,55,94,000

127,55,94,000

Capital ..

7,75,000

22. Co-operation

Revenue ..

10,16,13,000

Capital ..

4,55,00,000

23. Statistics

Revenue ..

1,37,56,000

24. Agriculture

Revenue ..

36,91,17,000

Capital ..

5,87,50,000

25. Animal Husbandry

Revenue ..

10,97,07,000

26. Fisheries

Revenue ..

10,06,56,000 5,50,00,000

15,56,56,000

Capital ..

8,000

27. Community Development Revenue ..

10,63,60,000

28. Industries

Revenue ..

16,63,65,000

Capital ..

1,50,00,000

29. Electricity

Revenue .. 316,19,58,000

6,19,000

316,25,77,000

Capital ..

35,60,67,000

30. Ports and Pilotage

Revenue ..

50,77,000

Capital ..

3,62,51,000

— Public Debt

Revenue.. ..

155,00,01,000

155,00,01,000

Capital ..

55,00,00,000

55,00,00,000

31. Loans to Government

Servants

Capital ..

60,50,000

32. Building Programmes

Revenue ..

5,62,18,000

Capital ..

26,84,53,000

Total..1483,33,79,000 216,66,21,000 1700,00,00,000

176

LA GAZETTE DE L'ETAT

[PART–II

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.

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.

————

177

PART–II]

LA GAZETTE DE L'ETAT

THE PUDUCHERRY CIVIL COURTS

(AMENDMENT) BILL, 2015

(Bill No. 4 of 2015)

BILL

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.

(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 .

In t h e Pu d u c h e rry Civil Co u rts

Act, 1966 (hereinafter referred to as the Principal

Act), in section 8, in sub-section (2), the following

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.”.

In the Principal Act, in section 9,—

(i) in sub-section (2), the words “Mahe

and Yanam” shall be deleted,

Act

No.12

1966.

Short

title,

extent

and

c o m m e n c e -

men t.

Amendment

of section 8.

Amendment

of section 9.

178

LA GAZETTE DE L'ETAT

[PART–II

(ii) after sub-section (2), the following

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:—

“9A. Appeals from the decrees and orders of the

Subordinate Judges at Mahe and Yanam pending

disposal before the Court of District Judge

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.”.

Insertion

of new

section 9A.

Transitory

provisions.

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 titled 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)

BILL

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

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.

In the Puducherry Value Added Tax

Act, 2007 (hereinafter referred to as the Principal Act),

in section 2,–

(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;”.

Act

No.9

2007.

Short title and

commencement.

Amendment

of section 2.

181

PART–II]

LA GAZETTE DE L'ETAT

3. In section 8 of the Principal Act,

(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 th e re q u ire d fe e a s s p e c ifie d in

sub-section (2) or the proviso to sub-section (2)

as the case may be until the registration is

cancelled.”.

be omitted.

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.

5. In section 54 of the Principal Act, for

the words “rupees fifty lakhs” the words “rupees

one crore” shall be substituted.

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”.

Amendment

of section 8.

Amendment

o f

section 54.

Amendment

of the First

Schedule.

Amendment

o f

section 15.

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.

————

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry-9.