[ 337 ]
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY
No. 104/LA/Budget Session-July2020/Bills.
Puducherry, the 22nd July 2020.
Under rule 140 of Rules of Procedure and Conduct of Business
of the Puducherry Legislative Assembly, the following Bills viz.,
(i) The Puducherry Goods and Services Tax (Second Amendment) Bill,
2020 (Bill No. 5 of 2020).
(ii) The Puducherry Settlement of Arrears Bill, 2020 (Bill No. 6 of 2020).
which were introduced in the Legislative Assembly on 21st July, 2020, are published
for general information.
Registered with the Registrar
of Newspapers for India under
No. 10410
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La Gazette de L' État de Poudouchéry
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21 {
No. 34
Poudouchéry
Mardi
21
Juillet
2020
No.
Puducherry
Tuesday
21st
July
2020
(30 Asadha 1942)
Registered No.
PY/44/2018-20
WPP No. TN/PMG(CCR)/
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Dated : 21-7-2020
Price : ` 10-00
338
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(SECOND AMENDMENT) BILL, 2020
(Bill No. 5 of 2020)
A
BILL
further to amend the Puducherry Goods and
Services Tax Act, 2017.
BE it enacted by the Puducherry Legislative
Assembly in the Seventy-first Year of the Republic
of India as follows:-
1. (1) This Act may be called the Puducherry
Goods and Services Tax (Second Amendment)
Act, 2020.
(2) Save as otherwise provided, sections
2 to 14 of this Act shall come into force on such
date as the Government of Puducherry may, by
notification in the Official Gazette, appoint.
2. In section 2 of the Puducherry Goods
and Services Tax Act, 2017 (hereinafter referred
as the principal Act), in clause (114), for the
existing sub-clauses (c) and (d), the following
sub-clauses shall be substituted, namely:--
“(c) Dadra and Nagar Haveli and Daman
and Diu;
(d) Ladakh;”.
3. In section 10 of the principal Act, in
sub-section (2), in clauses (b), (c) and (d), after
the words “of goods”, the words “or services”
shall be inserted.
Short title and
commencement.
Amendment of
section 2.
Amendment of
section 10.
Act
N o . 6
o f
2017.
339
PART–II]
LA GAZETTE DE L'ETAT
4. In section 16 of the principal Act, in
sub-section (4), the words “invoice relating to
such” shall be omitted.
5. In section 29 of the principal Act, in
sub-section (1), for the existing clause (c), the
following clause shall be substituted, namely:—
“(c) the taxable person is no longer liable
to be registered under section 22 or section 24
or intends to opt out of the registration voluntarily
made under sub-section (3) of section 25:”.
6. In section 30 of the principal Act, in
sub-section (1), for the existing proviso, the following
proviso shall be substituted, namely:—
“Provided that such period may, on sufficient
cause being shown, and for reasons to be recorded
in writing, be extended,—
(a) by the Additional Commissioner or
the Joint Commissioner, as the case may
be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further
period not exceeding thirty days, beyond
the period specified in clause (a).”.
7. In section 31 of the principal Act, in
sub-section (2), for the existing proviso, the following
proviso shall be substituted, namely:—
“Provided that the Government may, on
the recommendations of the Council, by notification,—
(a) specify the categories of services
or supplies in respect of which a tax
invoice shall be issued, within such time
and in such manner as may be prescribed;
Amendment of
section 16.
Amendment of
section 29.
Amendment of
section 30.
Amendment of
section 31.
340
LA GAZETTE DE L'ETAT
[PART–II
(b) subject to the condition mentioned
therein, specify the categories of services
in respect of which—
(i) any other document issued in relation
to the supply shall be deemed to be a
tax invoice; or
(ii) tax invoice may not be issued.”.
8. In section 51 of the principal Act,—
(a) for the existing sub-section (3), the
following sub-section shall be substituted, namely:—
“(3) A certificate of tax deduction at
source shall be issued in such form and
in such manner as may be prescribed.”;
(b) sub-section (4) shall be omitted.".
9. In section 122 of the principal Act, after
the existing sub-section (1), the following sub-
section shall be inserted, namely:—
“(1A) Any person who retains the benefit
of a transaction covered under clauses (i), (ii),
(vii) or clause (ix) of sub-section (1) and at
whose instance such transaction is conducted,
shall be liable to a penalty of an amount equivalent
to the tax evaded or input tax credit availed of
or passed on.”.
10. In section 132 of the principal Act, in
sub-section (1),—
(i) for the existing words “Whoever commits
any of the following offences”, the words “Whoever
commits, or causes to commit and retain the
benefits arising out of, any of the following offences'”
shall be substituted;
Amendment of
section 51.
Amendment of
section 122.
Amendment of
section 132.
341
PART–II]
LA GAZETTE DE L'ETAT
(ii) for the existing clause (c), the following
clause shall be substituted, namely:--
“(c) avails input tax credit using the
invoice or bill referred to in clause (b) or
fraudulently avails input tax credit without
any invoice or bill;”;
(iii) in the existing clause (e), the words”,
fraudulently avails input tax credit” shall be omitted.
11. In section 140 of the principal Act, with
effect from the 1st day of July, 2017,—
(a) in sub-section (1), after the words
“existing law”, the words “within such time and”
shall be inserted and shall be deemed to have
been inserted;
(b) in sub-section (2), after the words
“appointed day”, the words “within such time
and” shall be inserted and shall be deemed to
have been inserted;
(c) in sub-section (3), for the words “goods
held in stock on the appointed day subject to”,
the words “goods held in stock on the appointed
day, within such time and in such manner as
may be prescribed, subject to” shall be substituted
and shall be deemed to have been substituted;
(d) in sub-section (5), for the words “existing
law”, the words “existing law, within such time
and in such manner as may be prescribed” shall
be substituted and shall be deemed to have been
substituted;
(e) in sub-section (6), for the words “goods
held in stock on the appointed day subject to”,
the words “goods held in stock on the appointed
day, within such time and in such manner as
may be prescribed, subject to” shall be substituted
and shall be deemed to have been substituted.
Amendment of
section 140.
342
LA GAZETTE DE L'ETAT
[PART–II
12. After section 168 of the principal Act,
the following section shall be inserted with effect
from the 31st day of March, 2020, namely:—
“168A. (1) Notwithstanding anything contained
in this Act, the Government may, on the
recommendations of the Council, by notification,
extend the time limit specified in, or prescribed
or notified under, this Act in respect of actions
which cannot be completed or complied with due
to force majeure.
(2) The power to issue notification under
sub-section (1) shall include the power to give
retrospective effect to such notification from a
date not earlier than the date of commencement
of this Act.
Explanation.— For the purposes of this
section, the expression “force majeure”
means a case of war, epidemic, flood,
drought, fire, cyclone, earthquake or any
other calamity caused by nature or otherwise
affecting the implementation of any of the
provisions of this Act.”.
13. In section 172 of the principal Act, in
sub-section (1), in the proviso, for the words
“three years”, the words “five years” shall be
substituted.
14. In Schedule II to the principal Act, in
paragraph 4 (a) and (b), the existing words “whether
or not for a consideration,” shall be omitted and
shall be deemed to have been omitted with effect
from the 1st day of July, 2017.
Insertion of new
section 168A.
P o w e r
o f
Government to
extend time limit
i n
s p e c i a l
circumstances.
Amendment of
section 172.
Amendment of
Schedule II.
343
PART–II]
LA GAZETTE DE L'ETAT
15. (1) Notwithstanding anything contained
in the notification of the Commercial Taxes Secretariat,
Government of Puducherry issued vide G.O. Ms.
No. 1/2017-Puducherry GST (Rate), dated the
29th June, 2017 [published in the Gazette of
Puducherry, Extraordinary Part-I, No. 95, dated
the 29th June, 2017] by the Government on the
recommendations of the Council, in exercise of
the powers conferred under sub-section (1) of
section 9 of the principal Act,—
(i) no State tax shall be levied or collected
in respect of supply of fishmeal (falling under
heading 2301), during the period commencing
from the 1st day of July, 2017 and ending with
the 30th day of September, 2019 (both days inclusive);
(ii) State tax at the rate of six per cent.
shall be levied or collected in respect of supply
of pulley, wheels and other parts (falling under
heading 8483) and used as parts of agricultural
machinery (falling under headings 8432, 8433 and
8436), during the period commencing from the
1st day of July, 2017 and ending with the 31st
day of December, 2018 (both days inclusive).
(2) No refund shall be made of all such
tax which has been collected, but which would
not have been so collected, had sub-section (1)
been in force at all material times.
————
R e t r o s p e c t i v e
e x e m p t i o n
from, levy and
collection of,
S t a t e
t a x
i n
certain cases.
344
LA GAZETTE DE L'ETAT
[PART–II
STATEMENT OF OBJECTS AND REASONS
The Puducherry Goods and Services Tax Act, 2017 was
enacted by Act No. 6 of 2017 with a view to make a provision
for levy and collection of tax on intra-State supply of goods or
services or both by the Government.
2. The GST Council in its 38th meeting held on 18th
December, 2019 recommended amendments in the GST Law to
provide for revenue augmentation measures, trade facilitation and
simplification measures and enforcement measures. In order to
carry out the amendments as recommended by the GST Council,
amendments are proposed in the Puducherry Goods and Services
Tax Act, 2017.
3. The proposed Puducherry Goods and Services Tax (Second
Amendment) Bill, 2020, inter alia, provides for the following,
namely:—
(i) to align the definition of “Union territory” in line
with the Jammu and Kashmir Reorganisation Act, 2019 and the
Dadra and Nagar Haveli and Daman and Diu (Merger of Union
territories) Act, 2019.
(ii) to harmonise the conditions for eligibility for opting
to pay composition tax.
(iii) to delink the date of issuance of debit note from
the date of issuance of the underlying invoice for purposes of
availing input tax credit.
(iv) to provide for cancellation of registration of taxpayers
who have got voluntary registration.
(v) to empower the jurisdictional tax authorities to extend
the period for filing application for revocation of cancellation
of registration.
(vi) to empower the Government to notify the categories
of services or supplies in respect of which tax invoice shall be
issued and to make rules regarding the time and manner of its
issuance.
345
PART–II]
LA GAZETTE DE L'ETAT
(vii) to empower the Government to make rules to provide
for the form and manner in which a certificate of tax deduction
at source shall be issued.
(viii) to make the beneficiary of certain transactions
which are declared as offence under the Act and at whose
instance such transactions are conducted, liable for penalty.
(ix) to make the offence of fraudulent availment of
input tax credit without invoice or bill cognizable and non-
bailable offence and to make any person who retains the benefit
of certain transactions and at whose instance such transactions
are conducted liable for punishment.
(x) to prescribe the time limit and the manner for availing
input tax credit of unavailed credit under the existing law,
retrospectively from the 1st day of July, 2017.
(xi) to empower the Government, on the recommendations
of the Council, by notification, to extend the time limit specified
in, or prescribed or notified under, the Act in respect of actions
which cannot be completed or complied with due to force
majeure.
(xii) to extend the time limit provided for removal of
difficulties from three years to five years.
(xiii) to amend provisions relating to “transfer of business
entries” in Schedule II of the Act which deals with activities to
be treated as supply of goods and supply of services, so as to
bring in clarity.
(xiv) to provide retrospective exemption from State tax
on supply of fishmeal, during the period from the 1st day of
July, 2017 up to 30th day of September, 2019.
(xv) to retrospectively levy State tax at the reduced rate
of six percent. on supply of pulley, wheels and other parts used
as parts of agricultural machinery.
4. The Bill seeks to achieve the above objects.
V. NARAYANASAMY,
Chief Minister.
346
LA GAZETTE DE L'ETAT
[PART–II
FINANCIAL MEMORANDUM
The proposed Puducherry Goods and Services Tax (Second
Amendment) Bill, 2020 does not involve any recurring or non-recurring
expenditure from the Consolidated Fund of the Union territory
of Puducherry.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 7 of the Bill seeks to amend section 31 of the
Puducherry Goods and Services Tax Act, 2017. Sub-section (2)
of the said section empowers the Government to make rules to
provide for the time and manner of issuing tax invoice.
Clause 8 of the Bill seeks to amend section 51 of the said
Act. Sub-section (3) of the said section empowers the Government
to make rules to provide for the form and manner in which a
certificate of tax deduction at source shall be issued.
Clause 11 of the Bill seeks to amend section 140 of the
said Act with retrospective effect to empower the Government
to make rules to provide for the time limit and the manner for
availing input tax credit against certain unavailed credit under
the existing law.
2. The matters in respect of which the rules may be made
are in accordance with the provisions of the Bill and are
matters of procedure and administrative details and it is not
practicable to provide for them in the Bill itself.
3. The powers delegated are of normal and not of an
exceptional character.
————
347
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 the Letter No. 13-240/CM/2020, dated 16-07-2020
from Thiru V. Narayanasamy, Hon’ble Chief Minister to
the Hon’ble Speaker, Legislative Assembly, Puducherry.]
The Lieutenant-Governor, Puducherry, having been informed
of the subject matter of the proposed Puducherry Goods and
Services Tax (Second Amendment) Bill, 2020 providing to amend
the Puducherry Goods and Services Tax Act, 2017 (Act No. 6
of 2017), 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.
————
348
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY SETTLEMENT OF
ARREARS BILL, 2020
(Bill No. 6 of 2020)
A
BILL
to provide for settlement of arrears of tax,
penalty and interest which were levied,
payable or imposed, respectively under
Pondicherry General Sales Tax Act, 1967,
Puducherry Value Added Tax Act, 2007
and Central Sales Tax Act, 1956 administered
by the Commercial Taxes Department,
Puducherry and for the matters connected
therewith or incidental thereto.
BE it enacted by the Puducherry Legislative
Assembly in the Seventy-first Year of the Republic
of India as follows:-
1. (1) This Act may be called the Puducherry
Settlement of Arrears Act, 2020.
(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 this Act, unless the context otherwise
requires,-
(a) “Appellate Authority” means, the Appellate
Assistant Commissioner appointed under the Puducherry
Value Added Tax Act, 2007 or the erstwhile Pondicherry
General Sales Tax Act, 1967;
(b) “applicant” means, a dealer as defined
in the Relevant Act who is liable to pay arrears
of tax, penalty and interest, levied or imposed
under the Relevant Act and who desires to avail
the benefit of settlement, by complying with the
conditions, under this Act;
S h o r t
t i t l e ,
e x t e n t
a n d
commencement.
Definitions.
349
PART–II]
LA GAZETTE DE L'ETAT
(c) “arrears of tax, penalty and interest”
respectively means-
(i) tax payable by an applicant under
the relevant Act;
(ii) penalty payable by an applicant under
the relevant Act, other than sub-clause
(iii) of this clause.
(iii) penalty payable by an applicant under
sub-section (3) of section 27 of the
Pondicherry General Sales Tax Act, 1967
or section 24A of the Puducherry Value
Added Tax Act, 2007.
(d) “assessing authority" means, an assessing
officer who has jurisdiction over the applicant
under the Puducherry Value Added Tax Act, 2007
or Pondicherry General Sales Tax Act, 1967 and
includes an officer authorized by the Commissioner
in this behalf under the relevant Act;
(e) “Commissioner” means, any person
appointed as the Commissioner of State Tax under
section 3 of the Puducherry Goods and Services
Tax Act, 2017 and includes the Commissioner of
Commercial Taxes appointed under section 3 of
the Puducherry Value Added Tax Act, 2007;
(f) “Government” means, the Government
of Puducherry;
(g) “Relevant Act” means the following
Acts:-
(i) the Central Sales Tax Act, 1956;
(ii) the repealed Pondicherry General Sales
Tax Act, 1967;
(iii) the Puducherry Value Added Tax
Act, 2007.
Act No.
9 of
2017.
Act No.
74 of
1956.
Act No.
74 of
1967.
Act No.
9 of
2007.
Act No.
6 of
2017.
350
LA GAZETTE DE L'ETAT
[PART–II
(h) “Revisional Authority” means, the authority
conferred with special powers or powers of revision
under section 35 or 36 or 37 of the Pondicherry
General Sales Tax Act, 1967 or under section 45
or 46 of the Puducherry Value Added Tax Act,
2007, as the case may be.
(i) “Tribunal” means, the Pondicherry Sales
Tax Appellate Tribunal.
(2) Unless there is anything repugnant to
the subject or context, all expressions used in
this Act, which are not defined, shall have the
same meaning as defined or used in the relevant
Act.
3. Subject to the other provisions of this
Act, an applicant may make an application for
settlement of arrears of tax, penalty and interest
in respect of which any assessment is completed
and demand raised under the relevant Act prior
to the 1st day of July 2017:
Provided that if, an appeal or revision or
any case against assessment is pending before
the Tribunal or High Court or Supreme Court, as
on the date of submission of application under
section 4, other than the private complaints filed
by the Government before the Judicial Magistrate
Court, then the demand covered under such assessment
shall not be eligible for settlement.
4. (1) An application for the purpose of
section 3 shall be made to the Assessing Authority
by an applicant within ninety days from the date
of commencement of this Act or by such later
date as the Government may, by notification,
specify, from time to time, in such form, and in
such manner, as may be prescribed.
Eligibility for
settlement.
Application for
settlement.
351
PART–II]
LA GAZETTE DE L'ETAT
(2) The application shall be accompanied
with proof of payment of fifty percent. of the
tax amount remaining unpaid as on the date of
making application under sub-section (1).
(3) The application shall be submitted
separately for each assessment under the relevant
Act.
(4) The applicant shall send a copy of
the application made under sub-section (1) to the
appellate authority or the revisional authority under
the relevant Act, before whom any appeal or
revision, as the case may be, is pending within
seven days from the date of making such application
before the assessing authority.
5. (1) The assessing authority shall verify
the correctness of the particulars furnished in
the application made under section 4 with reference
to all relevant records and determine the amount
of tax and penalty payable by the applicant at the
rates specified in section 6. The amount so determined
shall be communicated to the applicant in the
prescribed Form within fifteen days from the
date of submission of application by the applicant
under sub-section (1) of section 4.
(2) If, the amount paid by the applicant
along with the application submitted under sub-section
(1) of section 4 falls short of not more than ten
percent. of the amount payable under sub-section
(2) of section 4, then the assessing authority
shall issue a notice to the applicant in the prescribed
Form demanding payment of differential amount
within a period of seven days from the date of
receipt of notice.
Determination of
t h e
a m o u n t
payable by the
applicant and
p a y m e n t
thereof.
352
LA GAZETTE DE L'ETAT
[PART–II
(3) If, the amount paid by applicant
along with the application falls short of more
than ten percent. of the amount payable under
sub-section (2) of section 4 or the applicant fails
to pay the differential amount as per the notice
issued under sub-section (2) within the time allowed,
then the assessing authority shall summarily reject
the application by an order in writing.
(4) The balance tax and penalty amount
as determined by the assessing authority under
sub-section (1) after adjusting all payments made
earlier against the relevant demand including the
amount paid under sub-section (2) of section 4
or sub-section (2) of this section shall be paid
by the applicant within three months from the
date of communication of amount determined by
the assessing officer under sub-section (1) without
the requirement of any further notice from the
assessing authority.
(5) If, the applicant fails to pay the tax
and penalty amount payable under sub-section (4)
within the period allowed for its payment, the
assessing authority shall reject the application by
an order in writing.
(6) Any payment made under this Act shall
not be refundable. On rejection of application
under sub-section (3) or (5), the amount paid by
the applicant under this Act shall be treated to
have been paid against the respective demand
under the relevant Act.
(7) The amount determined or payable under
this section shall be rounded off to the nearest
rupee and, for this purpose, where such amount
contains a part of a rupee, and, if, such part is
fifty paise or more, it shall be rounded off to the
nearest rupee, and if, such part is less than fifty
paise, it shall be ignored.
353
PART–II]
LA GAZETTE DE L'ETAT
6. (1) Notwithstanding anything contained in
the relevant Act, but, subject to the provisions of
this Act, the applicant applying for settlement
under section 4 shall pay the arrears of tax and
penalty as below:
(a) Tax-one hundred percent. of the amount
remaining unpaid as on the date of application.
(b) Penalty-twenty five percent. of the
amount remaining unpaid as on the date of application.
(2) On completion of payment under
sub-section (1), the balance penalty and the entire
interest shall be waived.
7. (1) The assessing authority shall, on being
satisfied about the payment of the amount determined
under sub-section (1) of section 5, by an order,
settle the arrears of tax, and penalty and issue a
certificate in such form as may be prescribed,
and thereupon, the applicant shall be discharged
from his liability to make payment of the balance
amount of arrears of penalty and interest.
(2) The certificate under sub-section (1)
shall be issued within fifteen days of payment of
the entire amount determined under sub-section (1)
of section 5 and separate certificate shall be
issued in respect of each application.
(3) The assessing authority, for reasons
to be recorded in writing, may refuse to settle
the arrears of tax, penalty and interest:
Provided that no order under this
sub-section shall be passed without giving the
applicant a reasonable opportunity of showing
cause against such refusal.
Rate applicable
in determining
amount payable
and waiver.
Settlement of
arrears and issue
of certificate.
354
LA GAZETTE DE L'ETAT
[PART–II
(4) After a certificate under sub-section (1)
is issued by the assessing authority, the Commissioner
may, at any time within one year from the date
of issue of the certificate, call for the record of
such certificate and after noticing an error in
such certificate, in so far as it is prejudicial to
the interest of revenue, may modify the certificate
after allowing the applicant a reasonable opportunity
of showing cause.
8. A certificate issued under section 7 shall
be conclusive as to the settlement to which it
relates, and no matter covered by such certificate
shall be re-opened in any proceeding of review
or revision, or in any other proceeding, under
the relevant Act.
9. (1) Notwithstanding anything to the contrary
contained in any provision in the relevant Act,
appeal or revision for any period pending before
the appellate authority or revisional authority, as
the case may be, under the relevant Act in respect
of which a certificate is issued under section 7,
shall be deemed to have been withdrawn.
(2) Any order passed by the appellate authority
or revisional authority subsequent to the date of
filing of application for settlement of arrears of
tax, penalty and interest resulting in claim for
refund of amount paid upto the time of settlement
of such arrears of tax and penalty under this
Act, will not be taken into consideration.
(3) Where any revenue recovery proceedings
under the Puducherry Revenue Recovery Act, 1970
has been initiated or private complaint has been
filed before the Judicial Magistrate Court against
the applicant for recovery of arrears of tax, penalty
and interest, on issue of certificate under section
7, the revenue recovery proceedings and the private
complaint relevant to the demand for which the
certificate is issued shall be withdrawn:
B a r
o n
r e -
o p e n i n g
o f
settled cases.
Withdrawal of
appeal, revisions
a n d
r e v e n u e
r e c o v e r y
Actions.
Act
No. 14
o f
1970.
355
PART–II]
LA GAZETTE DE L'ETAT
Provided that the private complaint pending
before the Judicial Magistrate Court shall not be
withdrawn without the prior approval of the
Government.
10. No authority shall proceed to decide in
any appeal or revision under the relevant Act
relating to any assessment order in respect of
which a copy of the application has been received
under sub-section (1) of section 4:
Provided that such authority shall proceed
to decide such proceeding or appeal or revision
in accordance with the provisions of the relevant
Act, if the application is rejected under sub-
section (3) or (5) of section 5 or if a certificate
referred to in sub-section (1) of section 7 is
refused to the applicant by an order passed by
the assessing authority under sub-section (3) of
section 7.
11. (1) Notwithstanding anything contained
in section 8 or section 9, where it appears to the
assessing authority that an applicant has obtained
the certificate under section 7 by suppressing
any material information or particulars or by furnishing
any incorrect or false information or particulars,
such assessing authority, may, within a period of
two years from the date of issue of the said
certificate, for reasons to be recorded in writing
and after giving the applicant a reasonable opportunity
of showing cause, revoke the certificate issued
under sub-section (1) of section 7.
(2) If a certificate is revoked under
sub-section (1), any appeal or revision, as the
case may be, under the relevant Act, covered by
such certificate shall, notwithstanding the provisions
of section 8 or section 9, stand revived or reinstated
Authority not to
p r o c e e d
i n
certain cases.
Revocation of
certificate.
356
LA GAZETTE DE L'ETAT
[PART–II
immediately upon such revocation, and such appeal
or revision shall be decided in accordance with
the provisions of the relevant Act, as if no settlement
of the arrears of tax and penalty in such proceeding
or appeal or revision has ever been made under
this Act.
(3) In the case of revocation of a certificate
in accordance with sub-section (1), the amount
paid by the applicant under section 5 shall be
treated as payment towards the amount payable
under the relevant Act for the demand for which
the certificate has been revoked.
12. The assessing authority within three days
of the receipt or issue, as the case may be, shall
communicate to the appellate authority or revisional
authority under the relevant Act, who for the
time being, has jurisdiction over the applicant
under the relevant Act and to the Commissioner,—
(a) copy of order passed under sub-section
(3) or (5) of section 5;
(b) copy of an order passed and certificate
issued under sub-section (1) of section 7;
(c) copy of revocation order passed under
sub-section (1) of section 11; and
(d) such other matters as it may deem
necessary.
13. If, any difficulty arises in giving effect
to any of the provisions of this Act, the Government
may, by order, not inconsistent with the provisions
of this Act, remove such difficulty:
Provided that no such order shall be made
after the expiry of one year from the date of
coming into force of this Act.
Information to
b e
s e n t
t o
authorities under
relevant Act.
P o w e r
t o
r
e
m
o
v
e
difficulties.
357
PART–II]
LA GAZETTE DE L'ETAT
14. (1) The Government may, make rules,
whether prospectively or retrospectively, for carrying
out the purposes of this Act.
(2) (a) All rules made under this Act shall
be published in the Official Gazette and unless
they are expressed to come into force on a particular
day, shall come into force on the day, on which
they are so published.
(b) All notifications issued under this Act
shall, unless they are expressed to come into
force on a particular day, come into force on the
day on which they are so published.
(3) Every rule made or notification issued
under this Act and every order made under section
13 shall, as soon as may be after it is made or
issued, be laid before the Legislative Assembly,
Puducherry, while it is in session for a total
period of fourteen days, which may be comprised
in one session or in two or more successive
sessions, and, if, before the expiry of the session
in which it is so laid or the successive sessions
aforesaid, the Legislative Assembly makes any
modification in the rule or notification or order
or decides that any such rule or notification or
order should not be made or issued, that rule or
notification or order shall thereafter have effect
only in such modified form or be of no effect as
the case may be, so, however, that any such
modification or annulment shall be without prejudice
to the validity of anything previously done under
that rule or notification or order.
Power to make
rules.
358
LA GAZETTE DE L'ETAT
[PART–II
STATEMENT OF OBJECTS AND REASONS
Goods and Services Tax has been implemented in the
Union territory of Puducherry vide the Puducherry Goods and
Services Tax Act, 2017 with effect from 1st July 2017. Under
Goods and Service Tax various levies on Goods and Services
have been subsumed.
2. After the implementation of Goods and Services Tax,
the work-load under the said Act has increased. There are large
number of cases and litigations pending under the repealed
Pondicherry General Sales Tax Act, 1967, the Puducherry Value
Added Tax Act, 2007 and the Central Sales Tax Act, 1956
which involves locking of substantial amount of tax revenue.
The Government, therefore, considers it expedient to provide
for an Act for settlement of arrears of tax, penalty and interest
under the aforesaid Acts in respect of which assessment or
reassessment is completed and demand has been created prior
to the 1st day of July 2017. The Act envisages the safeguarding
of the revenue fully in respect of taxes and with an incentive
towards the partial waiver of penalty subject to the conditions
laid down in the Act.
3. For the purpose, it is proposed to enact the Puducherry
Settlement of Arrears Act, 2020.
4. The Bill seeks to achieve the above objects.
V. NARAYANASAMY,
Chief Minister.
————
359
PART–II]
LA GAZETTE DE L'ETAT
FINANCIAL MEMORANDUM
The Bill proposes to provide for the settlement of arrears
for which the demand has been created under the repealed
Pondicherry General Sales Tax Act, 1967, the Puducherry Value
Added Tax Act, 2007 and the Central Sales Tax Act, 1956
during the period prior to the 1st day of July 2017.
There is no provision in the Bill which would involve the
recurring or non-recurring expenditure from the Consolidated
Fund of the Union Territory of Puducherry on its enactment as
an Act of the Puducherry Legislature.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposals for delegation of
legislative power, namely:—
Clause 13.— Under this clause, Government is empowered
to remove, by an order, within a period of one year from the
date of coming into force of the Act, any difficulty, which may
arise in giving effect to the provisions of the Act.
Clause 14.— Under this clause, Government is empowered
to frame rules whether prospectively or retrospectively for
carrying out the purposes of the Act.
————
360
LA GAZETTE DE L'ETAT
[PART–II
ADMINISTRATOR’S RECOMMENDATION UNDER
SUB-SECTION (1) OF SECTION 23 OF THE GOVERNMENT
OF UNION TERRITORIES ACT, 1963
[Copy of the Letter No. 13-239/CM/2020, dated 16-07-2020 from
Thiru V. Narayanasamy, Hon’ble Chief Minister to the Hon’ble
Speaker, Legislative Assembly, Puducherry.]
The Lieutenant-Governor, Puducherry, having been informed
of the subject matter of the proposed Puducherry Settlement of
Arrears Bill, 2020 providing for settlement of arrears of tax,
penalty and interest under the repealed Pondicherry General
Sales Tax Act, 1967, the Puducherry Value Added Tax Act,
2007 and the Central Sales Tax Act, 1956, 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.
————
online publication at “https://styandptg.py.gov.in”
Published by The Director, Government Press
Printed at: Government Central Press, Puducherry.
Posted at: Puducherry HPO on every Tuesday