Puducherry Settlement of Arrears Rules, 2021.

Registered No.

PY/44/2021-23

Registered with the Registrar of Newspapers for India under No. 10410 Amflºƒˆ \VWÈ ∂´E>µ

La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

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®ı Amflºƒˆ ÿk^π¬˛wÁ\ 2021 } ÂkD✓Ï | 26 { No. 48 Poudouchéry Vendredi 2 6 Novembre 2021

No. Puducherry Friday 26th November 2021

(5 Agrahayana 1943)

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 38, Puducherry, dated 26th November 2021)

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of section 1 of the Puducherry Settlement of Arrears Act, 2020 (Act No. 5 of 2021) (hereinafter referred to as the "said Act"), the Lieutenant-Governor, Puducherry, hereby appoints the 1st day of December, 2021 as the date on which the provisions of sections 2 to 14 of the said Act shall come into force.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL, Development Commissioner-cum- Principal Secretary to Government (Finance).

[ 995 ] 996 LA GAZETTE DE L'ETAT [PART–II

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 39, Puducherry, dated 26th November 2021)

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 14 of the Puducherry Settlement of Arrears Act, 2020 (Act No. 5 of 2021), the Lieutenant-Governor, Puducherry, hereby makes the following rules, namely:-

1. Short title and commencement.— (1) These rules may be called

the Puducherry Settlement of Arrears Rules, 2021.

(2) They shall come into force with effect from the 1st day of

December, 2021.

2. Definitions.— In these rules, unless the context otherwise

requires,-

(a) "Act" means, the Puducherry Settlement of Arrears Act, 2020;

(b) "Form" means, a Form appended to these rules;

(c) The words and expressions used in these rules and not defined but, defined in the Act, shall have the same meaning as defined in the Act.

3. Application for Settlement.— (1) An application made under sub-section (1) of section 4 of the Act shall be in Form I and shall be accompanied by self-attested copy of the assessment order and the demand notice and the proof of payment of tax amount as required under sub-section (2) of section 4 of the Act.

(2) The application shall be submitted separately for each assessment under the relevant Act to the concerned assessing authority in person or by registered post so as to reach the concerned assessing authority on or before the closing date for submission of application. Applications received after the closing date for submission shall not be accepted by the assessing authority.

(3) The assessing authority, on receipt of the application shall verify if, the application is accompanied by the required documents as mentioned in sub-rule (1) of this rule and on being satisfied with the same shall issue an acknowledgment in Form II.

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PART–II] LA GAZETTE DE L'ETAT

4. Communication of the amount determined.— The amount of tax and penalty payable by the applicant as determined by the assessing authority under sub-section (1) of section 5 of the Act shall be communicated to the applicant in Form III.

5. Notice for payment of differential amount.— The notice to the applicant demanding payment of differential amount under sub-section (2) of section 5 of the Act shall be in Form IV.

6. Rejection of Application.— The order for rejection of application

under sub-section (3) of section 5 of the Act shall be in Form V.

7. Certificate of Settlement.— The Certificate of Settlement of arrears issued under sub-section (1) of section 7 of the Act shall be in Form VI.

8. Revocation of Certificate of Settlement.— The revocation of the Certificate of Settlement of arrears under sub-section (1) of section 11 of the Act shall be in Form VII.

9. Modes of payment.— All payments under the Act shall be made

in any of the following modes, namely:-

(a) by means of a crossed Demand Draft or a Banker's Cheque drawn in favour of the Commercial Tax Officer of the concerned Division, Commercial Taxes Department, Government of Puducherry; or

(b) by electronic payment through the portal of the Commercial

Taxes Department, Government of Puducherry.

10. Modes of Service.— An order, decision, summons, notice or any other communication under the Act or this rules may be served in any of the following modes, namely:-

(a) by giving or tendering it directly to the applicant or his authorised representative including employee or to adult member of his family residing with him;

(b) by a registered post or speed post or courier with acknowledgment due, delivered to the applicant or to his authorised representative, if any, at his place of business or residence indicated by the applicant in the application.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL, Development Commissioner-cum- Principal Secretary to Government (Finance).

998 LA GAZETTE DE L'ETAT [PART–II

FORM I

[See rule 3(1)]

APPLICATION FOR SETTLEMENT OF ARREARS

Applicant photo

to be affixed and

To

self attested

....................................................

....................................................

Sir/Madam,

I hereby make an application for Settlement of arrears under

sub-section (1) of section 4 of the Puducherry Settlement of Arrears

Act, 2020.

I hereby furnish the following particulars/details,-

1. Name of the applicant : Thiru/Tmt./Miss

(in Block letters).

2. Name of the applicant's Father/ :

Husband.

3. Name of the Dealer (Business/ :

Trade Name).

4. Registration Nos. under the Acts :

(i) Pondicherry General Sales

Tax Act, 1967.

(ii) Puducherry Value Added

Tax Act, 2007.

(iii) Central Sales Tax Act, 1956.

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PART–II] LA GAZETTE DE L'ETAT

5. Contact Details:

6. Status of the applicant :

(State whether Sole Proprietor, Partner, Director, Authorised Manager, Power of Attorney Holder, Legal heir, etc.,) [Enclose proof of status]

7. Details of the assessment for which this application is submitted (Enclose copy of assessment order and demand notice)

1000 LA GAZETTE DE L'ETAT [PART–II

8. Amount paid in respect of the :

above assessment order/demand

notice till the date of submission

of this application.

9. Amount remaining unpaid in :

respect of the above assessment

order/demand notice as on the

date of submission of this

application.

10. Details of pending appeal/ :

revision in respect of the above

assessment order.

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PART–II] LA GAZETTE DE L'ETAT

11. Details of cases pending in the :

Judicial Magistrate Court as on the date of this application.

12. Whether any case or appeal : Yes/No

or revision is pending before Tribunal/High Court/Supreme Court in respect of the above assessment on the date of submission of this application

13. If yes, give the details of all :

pending cases.

14. Details of payment made as : required under section 4(2) of the Puducherry Settlement of Arrears Act, 2020 (50% of the tax amount remaining unpaid as on the date of application) [Enclose proof of payment].

(i) In case, Demand Draft/Bankers Cheque is enclosed with this

application:

1002 LA GAZETTE DE L'ETAT [PART–II

(ii) In case of e-payment made through Commercial Taxes Department

portal:

15. Details of documents enclosed :

......................................................

......................................................

Declaration

I, .................................................................. (Name in Block letters) son/daughter/wife of Thiru .................................................. solemnly declare that the information given in this application are correct and complete to the best of my knowledge and belief, and the amount of arrears, and other particulars shown therein are truly stated and relate to the assessment period indicated in the application.

I, further declare that I am making this application in my capacity as ............................................. (status) of the ................................. (Name of the dealer) and that I am competent to make this application.

I, understand that this application is liable to be rejected, if any case against the assessment order in respect of which settlement is applied for is pending before the Tribunal/High Court/Supreme Court on the date of submission of this application.

Place: Name and Signature of the Applicant.

Date:

Note:

1. Application shall be submitted separately for each assessment

under the relevant Acts.

2. All payments shall be made through Demand Draft/Bankers

Cheque/e-payment only.

3. Demand Draft/Bankers Cheque shall be drawn in favour of the Commercial Tax Officer of the concerned assessment Division.

1003

PART–II] LA GAZETTE DE L'ETAT

4. e-payment should be made through the portal of the Commercial Taxes Department using the credentials issued by the Department.

5. Enclose proof of Status of the applicant for Partner, Director, Authorised Manager, Power of Attorney Holder, Legal heir, etc., stated in Sl.No. 6.

6. Enclose self-attested copy of the assessment order and demand

notice as stated in Sl.No. 7.

7. Enclose proof of payment of 50% of the tax-amount remaining unpaid as on the date of application as stated in Sl.No. 14.

8. No column should be left blank and all pages of the application

shall be signed by the applicant.

9. Corrections if any, shall be attested with full signature of the

applicant.

10. In case any appeal or revision is pending before the Appellate Authority or Revisional Authority against the assessment/ demand for which this application is made, the applicant shall submit a copy of this application to such Appellate Authority or Revisional Authority within 7 days of submission of this application to the Assessing Authority.

FORM II

[See rule 3 (3)]

ACKNOWLEDGMENT

No. ...........................

Received from Thiru/Tmt./Miss ............................................................ son/daughter/wife of .............................................................., an application in Form I under the Puducherry Settlement of Arrears Act, 2020. The details of the application are as below:-

1. Name and address of the dealer :

2. PGST No./CST No./VAT TIN :

3. Assessment Order No. and Year :

4. Date of order

:

5. Period of Assessment :

1004 LA GAZETTE DE L'ETAT [PART–II

6. Act under which the assessment :

was made.

7. Proof of Payment enclosed with :

the application.

(a) Demand Draft/Bankers Cheque Issuing Bank :

Branch :

DD/BC No. :

Date :

` ......................

(b) e-payment Bank :

Receipt/Ack. No. & date:

` ......................

9. Date and time of receipt of

application.

Date :

Time :

Name and Signature of the

Assessing Authority with Seal.

FORM III

(See rule 4)

DETERMINATION OF AMOUNT PAYABLE BY THE APPLICANT

Thiru/Tmt./Miss ........................................... (Name and address of the applicant) son/daughter/wife of Thiru ............................................... has submitted an application on .......................... under sub-section (1) of section 4 of the Puducherry Settlement of Arrears Act, 2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :

(ii) PGST No./CST No./VAT TIN :

(iii) Assessment order No. and Year :

(iv) Date of order

:

(v) Period of assessment :

(vi) Act under which the assessment :

was made.

1005

PART–II] LA GAZETTE DE L'ETAT

2. The applicant has made the payment of tax in respect of the

above application in terms of sub-section (2) of section 4 of the Act:

3. In terms of sub-section (1) of section 5 of the Act, the amount

payable by the applicant under the Act is determined as below:

1006 LA GAZETTE DE L'ETAT [PART–II

4. The balance amount payable by the applicant in terms of

sub-section (4) of section 5 of the Act is as below:

(i) Tax

Amount determined as at row 4 of Table : ` .......................

in para 3 above Less: Amount paid as at para 2 above : ` ....................... Balance Tax payable : ` .......................

(ii) Penalty

Penalty payable as at row 4 of Table in : ` .......................

para 3 above

Balance of tax and penalty payable : ````` .......................

(Rupees ........................................................................ only)

The above-mentioned balance amount shall be paid by the

applicant within three months from the date of receipt of this order, without any further notice. Failing which, the application is liable to be

rejected under sub-section (5) of section 5 of the Act and all payments

made will be treated to have been paid against the original demand as

per assessment order.

Name and Signature of the

Place : Assessing Authority with Seal.

Date :

To

(Name and address of the applicant)

Copy to:

1. The Commissioner (State Tax), Commercial Taxes Department,

Puducherry.

2. The Appellate Authority/Revisional Authority.

1007

PART–II] LA GAZETTE DE L'ETAT

FORM IV

(See rule 5)

NOTICE OF DEMAND FOR DIFFERENTIAL AMOUNT

To

(Name and address of the applicant)

Take notice that you have submitted an application on .................................................... under sub-section (1) of section 4 of the Puducherry Settlement of Arrears Act, 2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :

(ii) PGST No./CST No./VAT TIN :

(iii) Assessment order No. and year :

(iv) Date of order

:

(v) Period of assessment :

(vi) Act under which the assessment :

was made.

2. Along with application you have enclosed proof of payment of ` .............................................. (Rupees ............................................... only).

3. Whereas, the tax remaining unpaid on the date of application and the amount to be paid by you along with the application in terms of sub-section (2) of section 4 of the Act is as below:

1008 LA GAZETTE DE L'ETAT [PART–II

4. And whereas, the amount paid by you along with the application falls short by ` ............................... (Rupees ........................................ only) than the amount to be actually paid in terms of sub-section (2) of section 4 of the Act and the percentage of shortfall is .......... % which is not more than the limit of 10% prescribed in sub-section (2) of section 5 of the Act.

5. Now, therefore, in terms of sub-section (2) of section 5 of the Act you are hereby requested to pay the differential amount of ` ............................... (Rupees ........................................ only) within seven days from the date of receipt of this notice. If, you fail to pay the said amount in full within the due date, the application will be rejected under sub-section (3) of section 5 of the Act and the amount already paid by you will be treated to have been paid against the demand as per Assessment order.

Name and Signature of the

Place : Assessing Authority with Seal. Date :

FORM V

(See rule 6)

ORDER FOR REJECTION OF APPLICATION

Whereas, Thiru/Tmt./Miss ............................................ (Name and address of the applicant) son/daughter/wife of Thiru .................................. has submitted an application on ............................................... under sub-section (l) of section 4 of the Puducherry Settlement of Arrears Act, 2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :

(ii) PGST No./CST No./VAT TIN :

(iii) Assessment order No. and year :

(iv) Date of order

:

(v) Period of assessment :

(vi) Act under which the assessment :

was made.

2. Along with application, the applicant had enclosed proof of payment of ` .............................. (Rupees .......................................... only).

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PART–II] LA GAZETTE DE L'ETAT

2. Whereas, the tax remaining unpaid on the date of application

and the amount to be paid by the applicant along with the application

in terms of sub-section (2) of section 4 of the Act is as below:

3. And whereas, the amount paid by the applicant along with the

application fells short by ` ...............................................................

(Rupees ............................................ only) than the amount to be actually

paid in terms of sub-section (2) of section 4 of the Act.

4. *And whereas, the percentage of shortfall is ..................... %

which more than the limit of 10% prescribed in sub-section (2) of

section 5 of the Act.

(OR)

4. *And whereas, the percentage of shortfall is ..................... %

which is not more than the limit of 10% prescribed in sub-section (2) of

section 5 of the Act and the applicant was issued Notice in Form IV

date ............................... to pay the said differential amount within seven

days from the receipt of the notice. However, the applicant has failed to

pay the differential amount within the due date which ended on

............................ . .

1010 LA GAZETTE DE L'ETAT [PART–II

5. Now, therefore, in exercise of the powers conferred by sub-section (3) of section 5 of the Act, the assessing authority hereby rejects the abovesaid application and the amount paid by applicant is treated to have been paid against the demand as per Assessment order.

Name and Signature of the

Assessing Authority with Seal.

To

(Name and address of the applicant)

Copy to:

1. The Commissioner (State Tax), Commercial Taxes Department,

Puducherry.

2. The Appellate Authority/Revisional Authority.

* Strike out whichever is not applicable

FORM VI

(See rule 7)

CERTIFICATE OF SETTLEMENT OF ARREARS

Certificate No. : ................................. Date : ...........................

Whereas, Thiru/Tmt./Miss ............................................ (Name and address of the applicant) son/daughter/wife of Thiru .................................. has submitted an application on ............................................... under sub-section (l) of section 4 of the Puducherry Settlement of Arrears Act, 2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :

(ii) PGST No./CST No./VAT TIN :

(iii) Assessment Order No. and Year :

(iv) Date of order

:

(v) Period of Assessment :

(vi) Act under which the assessment :

was made.

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PART–II] LA GAZETTE DE L'ETAT

2. Whereas, the assessing authority has determined the total amount payable by the applicant in respect of the above application in

terms of sub-section (1) of section 5 of the Act as below:

3. And whereas, the applicant has paid a total sum of ` ............................ (Rupees ........................................... only) in respect of the application for settlement of arrears covered under the Assessment Order stated in para 1 above and the amount has been credited into the Government Treasury as below:

1012 LA GAZETTE DE L'ETAT [PART–II

4. And w h e r e a s , the applicant has paid in full the amount

determined by the Assessing Officer in respect of the application for

settlement of arrears covered under the Assessment order stated in para

1 above.

5. Now, therefore, in exercise of the powers conferred by

sub-section (1) of section 7 of the Act, the Certificate of Settlement of

Arrear is issued to the said applicant,-

(a) Certifying the receipt of payment from the applicant towards

full and final settlement of arrears determined in the Assessment Order

number, dated in respect of Tvl. ......................................................... (Name

and address of the dealer) having PGST No./CST No./VAT TIN

............................................ for the assessment year/period

................................ under the .......................................... (Name of the Act)

on the application made by the aforesaid applicant, and

(b) Granting waiver of the balance of penalty to the tune of

` .......................... and the entire interest as defined in clause (c) of

section 2 of the Act payable by the applicant in the respect of the said

assessment.

Name and Signature of the Assessing Authority

issuing the Certificate with Seal.

To

(Name and address of the applicant)

Copy to:

1. The Commissioner (State Tax), Commercial Taxes Department,

Puducherry.

2. The Appellate Authority/Revisional Authority.

1013

PART–II] LA GAZETTE DE L'ETAT

FORM VII

(See rule 8)

ORDER FOR REVOCATION OF CERTIFICATE OF

SETTLEMENT OF ARREARS

Whereas, on the application filed by Thiru/Tmt./Miss .......................... (Name and address of the applicant) son/daughter/wife of Thiru ........................................ Tvl ..................................... (Name and address of the dealer) having PGST No./CST No./VAT TIN .................................. was issued a 'Certificate of Settlement of Arrears' in Form VI bearing No. ......................................., dated under sub-section (1) of section 7 of the Puducherry Settlement of Arrears Act, 2020 in respect of the following assessment:

(i) Assessment order No. and Year :

(ii) Date of order

:

(iii) Period of assessment :

(iv) Act under which the assessment :

was made.

2. And whereas, the details of amount determined by the Assessing Officer, amount paid by the applicant and amount waived as per the said 'Certificate of Settlement of Arrear' are as below:

1014 LA GAZETTE DE L'ETAT [PART–II

The entire interest payable by the applicant in respect of the said

assessment was also waived.

3. And whereas, it has come to the notice of the assessing authority that the applicant had availed the benefit of settlement of arrears under the Puducherry Settlement of Arrears Act, 2020 by suppressing material information/furnishing incorrect or false information/particulars as stated below:

*4. And whereas, the applicant was issued a show cause notice, dated .................................... with directions to file his objections on or before .............................. and the applicant has not filed any objections to the show cause notice within the due date.

(OR)

*4. And whereas, the applicant was issued a show cause notice, dated ..................................... with directions to file his objections on or before ...................................... and the applicant has filed the objections by letter, dated .................................. The objections of the applicant were carefully considered by the Assessing Authority and the remarks of the Assessing Authority are as below:

5. Now, therefore, in exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Settlement of Arrears Act, 2020, the Assessing Authority hereby revokes the 'Certificate of Settlement of Arrears' in Form VI bearing No. .............................................., dated............................ issued to Tvl. ............................................................ (Name and address of the dealer) in respect of the assessment stated above.

Name and Signature of the

Place : Assessing Authority with Seal.

Date :

To

(Name and address of the applicant)

Copy to:

1. The Commissioner (State Tax), Commercial Taxes Department,

Puducherry.

2. The Appellate Authority/Revisional Authority.

* Strike out whichever is not applicable

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