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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.

Registered with the Registrar

of Newspapers for India under

No. 10410

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No. 26

Poudouchéry

Mardi

31

Août

2021

No.

Puducherry

Tuesday

31st

August

2021

(9 Bhadra 1943)

Registered No.

PY/44/2021-23

664

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[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

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,

2007, in the Seventh Schedule,–

(a) in the entry at Sl.No. 1,

(i)

in column (3), against sub-items

(a) and (b) in column (2), for the

figures and symbol “28.00%”, the

figures and symbol “26.00%” shall

be substituted;

(ii)

in column (3), against sub-item (c)

in column (2), for the figures and

symbol “23.90%”, the figures and

symbol “21.90%” shall be substituted;

and

Short title and

commencement.

Amendment of

Seventh Schedule.

Act

N o . 9

o f

2007.

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

(iii)

in column (3), against sub-item (d)

in column (2), for the figures and

symbol “20.00%”, the figures and

symbol “18.00%” shall be substituted.

————

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[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–

————

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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.