[ 995 ]
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).
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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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No. 48 Poudouchéry
Vendredi
26
Novembre
2021
No.
Puducherry
Friday
26th
November
2021
(5 Agrahayana 1943)
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.
997
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
To
....................................................
....................................................
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.
Applicant photo
to be affixed and
self attested
999
PART–II]
LA GAZETTE DE L'ETAT
5.
Contact Details:
(i) Address of the principal place
of business of the dealer
(ii) Name and address of
additional place of
businesses, if any
(iii) Residential address of the
applicant
(iv) Address to which all
communications to be sent
(v) Mobile No.
(vi) Landline No.
(vii) e-mail ID
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)
(i) Assessing Officer who
passed the order
(ii) Act under which the
assessment was made
(iii) Assessment order No. and year
(iv) Date of order
(v) Period of Assessment
(vi) Amount due as per the
Tax
Penalty
Total
assessment order/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.
Receipt No./Acknowledgment No.
Tax
Penalty
Total
and Date
TOTAL
9.
Amount remaining unpaid in
:
respect of the above assessment
order/demand notice as on the
date of submission of this
application.
Particulars
Tax
Penalty
Total
Amount due as per the
Assessment order as indicated
at Sl. No. 7(vi) above
Less: Amount paid till date of
submission of application as
indicated at Sl. No. 8 above
Amount remaining unpaid as on the
date of submission of application
10. Details of pending appeal/
:
revision in respect of the above
assessment order.
Sl.
Designation of the
Appeal/
Status of the
No.
Appellate/Revisional
Revision No.
appeal/revision
Authority
and Year
1001
PART–II]
LA GAZETTE DE L'ETAT
11. Details of cases pending in the
:
Judicial Magistrate Court as on
the date of this application.
Sl. Name of the Judicial CC No. and Year
Status of the case
No.
Magistrate Court
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.
Sl. Tribunal/High
Case No.
Petitioner
Status of the Case
No. Court/Supreme and Year (Department/
as on the date of
Court
Applicant)
application
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:
Name of the
Demand Draft/
Date Amount Amount in words
issuing Bank Bankers Cheque
`
and branch
No.
1002
LA GAZETTE DE L'ETAT
[PART–II
(ii) In case of e-payment made through Commercial Taxes Department
portal:
Name of Date of
Acknowledgment/ Amount Amount in words
the Bank payment
Receipt No. and
`
date
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:
(i) Amount paid along with the
`
application
(ii) Differential amount paid in
`
pursuance of notice under
sub-section (2) of section 5
of the Act
Total amount paid
: `
(Rupees ...........................
................................ only)
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:
Sl.
Particulars
Tax
Penalty
No.
(`)
(`)
1.
Amount payable by the applicant as per the
assessment order
2.
Less: Amount paid till the date of submission
of application
3.
Amount remaining unpaid as on the date of
application
4.
Amount determined as payable by the applicant
under settlement in terms of sub-section (1)
of section 6 of the Act (100% of Tax and 25%
of penalty as at row.3)
5.
Total of the tax and penalty payable by the `.......................
applicant
6.
(Rupees ................................................................................... only)
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:
Sl.
Particulars
Tax
No.
(`)
1.
Amount payable by the applicant as per the
Assessment order
2.
Less: Amount paid till the date of submission of
application
3.
Amount remaining unpaid as on the date of
application
4.
50% of the tax to be paid along with the
application in terms of sub-section (2) of
section 4 of the Act
` ........................ x 50/100
(Rupees ..................................................................... only)
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).
1009
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:
Sl.
Particulars
Tax
No.
(`)
1.
Amount payable by the applicant as per the
Assessment order
2.
Less: Amount paid till the date of submission of
application
3.
Amount remaining unpaid as on the date of
application
4.
50% of the tax to be paid along with the
application in terms of sub-section (2) of
section 4 of the Act
` ........................ x 50/100
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.
1011
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:
Sl.
Particulars
Tax
Penalty
No.
(`)
(`)
1.
Amount payable by the applicant as per the
Assessment Order
2.
Less: Amount paid till the date of submission
of application
3.
Amount remaining unpaid as on the date of
application
4.
Amount determined as payable by the applicant
under settlement in terms of sub-section (1)
of section 6 of the Act (100% of Tax and 25%
of penalty as at row.3)
5.
Total of the tax and penalty payable by the `.......................
applicant
6.
(Rupees ................................................................................... only)
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:
Sl.
Details of the remittance into
Tax
Penalty
Total
No.
Government Treasury Challan No.
(`)
(`)
(`)
and date of realisation
Total :
(`)
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:
Sl.
Particulars
Tax
Penalty
No.
(`)
(`)
1.
Amount payable by the applicant as per the
Assessment Order
2.
Less: Amount paid till the date of submission
of application
3.
Amount remaining unpaid as on the date of
application
4.
Amount determined as payable by the applicant
under settlement in terms of sub-section (1)
of section 6 of the Act (100% of Tax and 25%
of penalty as at row.3)
5.
Amount paid by the applicant
6.
Amount of penalty waived
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
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.