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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.
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
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30 {
No. 22
Poudouchéry
Lundi
30
Mars
2015
No.
Puducherry
Monday
30th
March
2015
( 9 Chaitra 1937 )
Registered No.
SSP/PY/44/2015-17
WPP No. TN/PMG(CCR)/
WPP-88/2015-17
Dated : 30-3-2015
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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
ACT
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.
2.
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;”.
Act
No.9
of
2007.
Short title and
commencement.
Amendment
of section 2.
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,
(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.”.
(c) the existing proviso to sub-section (4)
shall 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.
Amendment
of section 8.
Amendment
o f
section 15.
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
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”.
R. MARGARET ROSALINE,
Secretary to Government (Law).
————
Amendment
o f
section 54.
Amendment
of the First
Schedule.
online publication at “http://styandptg.puducherry.gov.in”
Government Central Press
Directorate of Stationery and Printing
Puducherry-9.
