Puducherry Settlement of Arrears (Amendment) Rules, 2022.

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PY/44/2021-23

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

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®ı Amﬂºƒˆ A>[˛wÁ\ 2022 } ÂkD✓Ï | 30 { No. 68 Poudouchéry Mercredi 3 0 Novembre 2022

No. Puducherry Wednesday 30th November 2022

(9 Agrahayana 1944)

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 84/2022, Puducherry, dated 30th November 2022)

NOTIFICATION

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

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

the Puducherry Settlement of Arrears (Amendment) Rules, 2022.

(2) They shall come into force with effect from the date of

publication of this notification in the Official Gazette.

[ 1091 ] 1092 LA GAZETTE DE L'ETAT [PART–II

2. In rule 9, after clause (b), the following shall be inserted, namely,-

"(c) by cash remittance into the Government Treasury using the

challan issued by the Commercial Taxes Department, Puducherry.".

3. In Form-I, in Sl.No. 14, after item (ii), the following shall be

inserted, namely,-

"(iii) In case of cash remittance in the Government treasury:

	Challan No. Date of remittance Amount Amount in words

			.".

4. In Form II, after Sl.No. 6, the following shall be inserted, namely,-

"6A. In case of arrears of self-assessed Tax: Tax period(s)

…………. to …………….".

5. In Form III,

(a) in para 1, after item no.(vi) the following shall be inserted,

namely,-

"(vii). In case of arrears of self-assessed Tax: Tax period(s)

…………. to ………….".

(b) in para 3, in the Table, against Sl. No. 1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the assessment order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

6. In Form IV,

(a) in para 1, after item no.(vi) the following shall be inserted,

namely,-

"(vii). In case of arrears of self-assessed Tax: Tax period(s)

…………. to ………….".

(b) in para 3, in the Table, against Sl. No.1, in the column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

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PART–II] LA GAZETTE DE L'ETAT

7. In Form V,

(a) in para 1, after item no. (vi), the following shall be inserted,

namely,-

"(vii) In case of arrears of self-assessed Tax: Tax period(s)

………. to …………….".

(b) in para 2, in the Table, against Sl.No. 1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

8. In Form VI,

(a) in para 1, after item no. (vi) the following shall be inserted,

namely,-

"(vii) In case of arrears of self-assessed Tax: Tax period(s)

…………. to ………….".

9. In Form VII,

(a) in para 1, below item no. (iv) the following shall be inserted,

namely,-

"(v) In case of arrears of self-assessed Tax: Tax period(s)

…………. to …………….".

(b) in para 2, in the Table, against Sl. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

(By order of the Lieutenant-Governor)

M. RAJU, I.A.S., Commissioner-cum-Secretary to Government (Finance).

1094 LA GAZETTE DE L'ETAT [PART–II

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 85/2022, Puducherry, dated 30th November 2022)

ORDER

Whereas, the Government of Puducherry, has implemented

a Scheme for settlement of arrears of tax, penalty and interest dues of

the Commercial Taxes Department vide the Puducherry Settlement of

Arrears of Act, 2020 (Act No. 5 of 2021) [hereinafter referred to as the

"said Act"]. The said Act came into effect on the 1st day of December,

2021 vide G.O. Ms. No. 38, dated 26th November 2021 of the Commercial

Taxes Secretariat, Puducherry;

And whereas, clause (c) of section 2 of the said Act defines

"arrears of tax, penalty and interest", respectively means, (i) tax payable

by an applicant under the relevant Act; (ii) penalty payable by an

applicant under the relevant Act, other than sub-clause (iii) of this

clause; (iii) penalty payable by an applicant under sub-section (3) of

section 27 of the Pondicherry General Sales Tax Act, 1967 or section 24A

of the Puducherry Value Added Tax Act, 2007;

And whereas, section 3 of the said Act provides that subject to

the other provisions of this Act, an applicant may make an application

for settlement of arrears of tax, penalty and interest in respect of which

any assessment is completed and demand raised under the relevant Act

prior to the 1st day of July 2017. Provided that if, an appeal or revision

or any case against assessment is pending before the Tribunal or High

Court or Supreme Court, as on the date of submission of application

under section 4, other than the private complaints filed by the

Government before the Judicial Magistrate Court, then the demand

covered under such assessment shall not be eligible for settlement;

And whereas, sub-section (4) of section 5 of the said Act provides

that the balance tax and penalty amount as determined by the Assessing

Authority under sub-section (1) after adjusting all payments made

earlier against the relevant demand including the amount paid under

sub-section (2) of section 4 or sub-section (2) of this section shall be 1095

PART–II] LA GAZETTE DE L'ETAT

paid by the applicant within three months from the date of communication

of amount determined by the Assessing Officer under sub-section (1)

without the requirement of any further notice from the Assessing

Authority.

And whereas, difficulties have arisen in giving effect to the above

provisions of the said Act;

And whereas, section 13 of the said Act provides that if, any

difficulty arises in giving effect to any of the provisions of this Act,

the Government may, by order, not inconsistent with the provisions of

this Act, remove such difficulty;

And now, therefore, in exercise of the powers conferred by

section 13 of the said Act, the Lieutenant-Governor, Puducherry, hereby

makes the following Order, namely:-

1. Short title and commencement.— (a) This Order may be called

the Puducherry Settlement of Arrears (Removal of Difficulties) Order, 2022.

(b) This order shall be deemed to have come into force from

the 1st day of December, 2021.

2. In sub-clause (iii) of clause (c) of section 2 of the said Act, the

following Explanation shall be inserted, namely:-

"Explanation,- For the purpose of this sub-clause, it is

clarified that the penalty payable shall also

include the penal interest as specified in

sub-section (4) of section 37 of the Puducherry

Value Added Tax Act, 2007.".

3. In section 3, after the proviso, the following explanation shall

be inserted, namely:-

"Explanation,- For the purpose of this section, it is clarified

that the arrears shall include all unpaid dues as

on 31st day of March, 2022 in respect of any

assessment year or tax period prior to 1st day

of July, 2017.".

1096 LA GAZETTE DE L'ETAT [PART–II

4. In section 5, below sub-section (4), the following proviso shall

be inserted, namely:-

"Provided that the Commissioner, may, for reasons to be

recorded in writing, extend the due date of payment of balance tax and

penalty amount under this sub-section for a period not exceeding three

months.".

(By order of the Lieutenant-Governor)

M. RAJU, I.A.S.,

Commissioner-cum-Secretary to Government

(Finance).

————

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 86/2022, Puducherry, dated 30th November 2022)

NOTIFICATION

In exercise of the powers conferred under sub-section (1) of section 4

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 specifies the 28th day of February, 2023 as the date

within which the application for the purpose of section 3 of the said

Act, shall be made to the concerned Assessing Authority.

(By order of the Lieutenant-Governor)

M. RAJU, I.A.S.,

Commissioner-cum-Secretary to Government

(Finance).

————

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