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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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▪ 2015 } | 30 { No. 22 Poudouchéry Lundi 3 0 Mars 2015
No. Puducherry Monday 30th March 2015
( 9 Chaitra 1937 )
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 68/Leg./2015-LD.
Puducherry, the 30th March 2015.
The following Act of the Legislative Assembly, Puducherry received
the assent of the Lieutenant-Governor, Puducherry on the 29th March, 2015
and is hereby published for general information.
[ 185 ] 186 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) ACT, 2015
(Act No. 1 of 2015)
29-3-2015
AN
A C T
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.
2. In the Puducherry Value Added Tax
Am e n d m e n t of sec tion 2. 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:– 187
PART–II] LA GAZETTE DE L'ETAT
(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;".
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.
188 LA GAZETTE DE L'ETAT [PART–II
5. In section 54 of the Principal Act, for
the words "rupees fifty lakhs", the words "rupees
Am e n d m e n t o f section 54.
one crore" shall be substituted.
6. In the First Schedule of the Principal
Act, after serial number 7 and the entries relating
Am e n d m e n t of the First Schedule.
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".
R. MARGARET ROSALINE,
Secretary to Government (Law).
————
online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing Puducherry-9.