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No. 10410 Amflºƒˆ \VWÈ ∂´E>µ
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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No. Puducherry Monday 18th January 2021
(28 Pausa 1942)
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY
No. 104/LAS/Ref/2021/Bill.
Puducherry, the 18th January 2021.
Under rule 140 of Rules of Procedure and Conduct of Business
of the Puducherry Legislative Assembly, the following Bill viz.,
T h e P u d u c h e r r y Va l u e A d d e d Ta x ( A m e n d m e n t ) B i l l , 2 0 2 1 (Bill No. 4 of 2021).
which was introduced in the Legislative Assembly on 18th January, 2021, is published for general information.
[ 15 ] 16 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) BILL, 2021
(Bill No. 4 of 2021)
A
BILL
further to amend the Puducherry Value Added Tax
Act, 2007.
B E it enacted by the Legislative Assembly of Puducherry in the Seventy-first Year of the Republic of India as follows:–
1. (1) This Act may be called the Puducherry Value
Short title and commencement. Added Tax (Amendment) Act, 2021.
(2) It shall be deemed to have come into force with
effect from the 29th day of August, 2020.
2. In the Puducherry Value Added Tax Act, 2007,–
(i) in the Sixth Schedule, the entries against
A c t N o . 9 o f 2 0 0 7 .
Amendment of s c h e d u l e a n d insertion of new Schedule.
serial numbers 2 and 3 shall be omitted.
(ii) after the Sixth Schedule, the following new
Schedule shall be inserted, namely,–
"THE SEVENTH SCHEDULE LIST OF GOODS TAXABLE AT THE FIRST POINT OF SALE AT THE RATE SPECIFIED IN COLUMN 3
[See Section 14(1)]
Sl. Description of Goods Rate No.
17
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
(3)
2 Diesel sold at :
(a) Puducherry region 19.75%
(b) Karaikal region 19.75%
(c) Mahe region 18.15%
(d) Yanam region 20.00%".
————
STATEMENT OF OBJECTS AND REASONS
Petrol and diesel are subject to tax under the Puducherry Value Added
Tax Act, 2007 (hereinafter referred to as the said Act) and are covered in the
Sixth Schedule pertaining to the list of goods taxable at the rate of 35% at the
first point of sale at entry Nos. 2 and 3. However, a lower tax rate for petrol and
diesel is being implemented through notification issued under section 31 of the
said Act which empowers the Government to issue notification to reduce the
rate of tax payable under the said Act.
2. The rate of tax on petrol and diesel was revised with effect from
29th May, 2020 through notification issued vide G.O. Ms. No. 24, dated 27th
May, 2020 under section 31 and the new rates were valid only for three months
i.e., up to 28th August, 2020. The said notification was challenged before the
Hon'ble High Court of Judicature at Madras. The Hon'ble High Court by order,
dated 27th August, 2020 quashed the impugned notification, dated 27th May, 2020
observing that alteration to the rate of tax of this nature would have to be effected
only by way of amendment to the Schedule itself under section 75 and not by
issuance of a notification under section 31 of the said Act.
3. In view of the order of the Hon'ble High Court and to implement new
tax rate on petrol and diesel with effect from 29th August, 2020, in exercise of
the powers conferred under sub-section (1) of section 75 of the said Act, the
Sixth Schedule to the said Act was amended to omit petrol and diesel from it
and a new Seventh Schedule containing the rate of tax applicable on petrol and
diesel was inserted through a notification issued vide G.O. Ms. No. 41, dated
28th August, 2020.
18 LA GAZETTE DE L'ETAT [PART–II
4. In order to give effect to the amendments made in the Sixth Schedule and the insertion of Seventh Schedule in the said Act through the notification, a Bill titled "The Puducherry Value Added Tax (Amendment) Bill, 2021" is proposed to be enacted.
5. This Bill seeks to achieve the above objects.
V. NARAYANASAMY, Chief Minister.
————
FINANCIAL MEMORANDUM
The proposed Puducherry Value Added Tax (Amendment) Bill, 2021 does not involve any recurring or non-recurring expenditure from the Consolidated Fund of the Union territory of Puducherry.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
– Nil –
————
ADMINISTRATOR'S RECOMMENDATION UNDER SUB-SECTION (1) OF SECTION 23 OF THE GOVERNMENT OF UNION TERRITORIES ACT, 1963
(Copy of Letter No. 01-CM/AS/2021, dated 16-01-2021 from the Hon'ble Chief Minister Thiru V. Narayanasamy 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, 2021, 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.
————
R. MOUNISSAMY, Secretary. Legislative Assembly Secretariat.
online publication at "https://styandptg.py.gov.in" Published by the Director, Government Press, Puducherry.