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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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No. Puducherry Tuesday 31st August 2021
(9 Bhadra 1943)
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY
No. XV-PLA/Ref/R1/Bill/2021.
Puducherry, the 31st August 2021.
Under rule 140 of Rules of Procedure and Conduct of Business
of the Puducherry Legislative Assembly, the following Bill viz.,
The Puducherry Value Added Tax (Second Amendment) Bill, 2021 (Bill No. 2 of 2021).
which was introduced in the Legislative Assembly on 30th August, 2021, is published for general information.
[ 663 ] 664 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(SECOND AMENDMENT) BILL, 2021
(Bill No. 2 of 2021)
A
BILL
further to amend the Puducherry Value Added
Tax Act, 2007.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-second Year of the
Republic of India as follows:-
1. (1) This Act may be called the Puducherry
Short title and commencement.
Value Added Tax (Second Amendment) Act, 2021.
(2) It shall be deemed to have come into
force with effect from the 27th day of February,
2021.
2. In the Puducherry Value Added Tax Act,
Amendment of Seventh Schedule.
2007, in the Seventh Schedule,–
A c t N o . 9 o f 2 0 0 7 .
(a) in the entry at Sl.No. 1,
(i) in column (3), against sub-items 665
PART–II] LA GAZETTE DE L'ETAT
(iii) in column (3), against sub-item (d)
in column (2), for the figures and
symbol "25.70%", the figures and
symbol "23.70%" shall be substituted.
(b) in the entry at Sl.No. 2,
(i) in column (3), against sub-items
(a) and (b) in column (2), for the
figures and symbol "19.75%", the
figures and symbol "17.75%" shall
be substituted;
(ii) in column (3), against sub-item (c)
in column (2), for the figures and
symbol "18.15%", the figures and
symbol "16.15%" shall be substituted;
and 666 LA GAZETTE DE L'ETAT [PART–II
STATEMENT OF OBJECTS AND REASONS
The Seventh Schedule to the Puducherry Value Added Tax, 2007 was amended through a notification issued vide G.O. Ms. No. 3, dated 26th February, 2021 of the Commercial Taxes Secretariat, Puducherry, under sub-section (1) of section 75 of the said Act, to reduce the rate of tax on petrol and diesel
by 2% with effect from 27th February, 2021. As required under sub-section (2) of section 75 of the said Act, a Bill to replace the abovesaid notification has to be introduced in the Legislative Assembly.
4. The Bill seeks to achieve the above objects.
N. RANGASAMY,
Chief Minister.
————
FINANCIAL MEMORANDUM
The proposed Puducherry Value Added Tax (Second 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–
667
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. 002/CM/OSD/PA/ASLY/2021, dated 27-07-2021
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
(Second 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.