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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.
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PART - II
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2022
(9 Agrahayana 1944)
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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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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 ………….”.
(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.
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).
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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
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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.”.
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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).
————
online publication at “https://styandptg.py.gov.in”
Published by The Director, Government Press, Puducherry.