Registered with the Registrar
of Newspapers for India under
No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
➢ EXTRAORDINAIRE EXTRAORDINARY
➢ Publiée par Published by
➢ Autorité Authority
▪ 2025 } | 12 { No. 8 Poudouchéry Mercredi 1 2 Février 2025
No. Puducherry Wednesday 12th February 2025
(23 Magha 1946)
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY SECRETARIAT
No. XV-PLA-5/LAS/REF/R.1/2024.
Puducherry, dated 12th February 2025.
In pursuance of rule 140 of Rules of Procedure and Conduct of Business
of the Puducherry Legislature Assembly, 1966, the following Bills viz.,
1. The Appropriation Bill, 2025 (Bill No. 1 of 2025);
2. The Puducherry Goods and Services Tax (Amendment) Bill, 2025
(Bill No. 2 of 2025); and
3. The Puducherry Motor Vehicles Taxation (Amendment) Bill, 2025
(Bill No. 3 of 2025).
were introduced and passed in the Legislative Assembly on the 12th February, 2025, are hereby published for general information.
J. DAYALANE, Secretary.
[ 263 ] 264 LA GAZETTE DE L'ETAT [PART–II
THE APPROPRIATION BILL, 2025
(Bill No. 1 of 2025)
A
B ILL
to authorise payment and appropriation of certain further sums from and out of the Consolidated Fund of the Union territory of Puducherry for the services in respect of the period
from 1-4-2024 to 31-3-2025.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-sixth Year of the Republic
of India as follows :—
Short title.
1. This Act may be called the Appropriation
Act, 2025.
2. From and out of the Consolidated Fund
of the Union Territory of Puducherry, there may
be paid and applied further sums not exceeding
those specified in column (5) of the Schedule,
a m ou n t in g i n t h e a ggr e ga t e t o t h e s u m o f
Seven hundred thirty eight crore, eighty four lakh
and fifty one thousand rupees, towards defraying
S u p p le m en t a r y appropriation of 738,84,51,000 from and out of the Consolidated F u n d o f t h e Union Territory of P u d u c h e r r y for the period from 1-4 -20 24 t o 3 1 - 3- 2 0 2 5 .
the several charges which will come in the course
of payment during the period from 1- 4 - 2024 to
31-3-2025 in respect of the services specified in
column (2) of the Schedule.
Appropriation.
3. The sums authorised to be paid and applied
from and out of the Consolidated Fund of the
Union Territory of Puducherry by this Act, shall be
appropriated for the services and purposes expressed
in the Schedule in relation to the said period.
265
PART–II] LA GAZETTE DE L'ETAT
THE SCHEDULE ( See sections 2 and 3)
Sums not exceeding
No.
of Services and purposes Voted by the Charged on the Total Vote
Legislative Consolidated Assembly Fund
(1) (2)
(3) (4) (5)
1. Adi Dravidar Welfare Capital .. 1,70,03,000 .. 1,70,03,000
2. Administrator Capital .. .. 11,00,000 11,00,000
3. Agriculture and Forest Revenue .. 18,30,42,000 .. 18,30,42,000
Capital .. 73,73,000 .. 73,73,000
4. Animal Husbandry Revenue .. 7,000 .. 7,000
5. Art and Culture Revenue .. 14,71,000 .. 14,71,000
7. Civil Supplies Revenue .. 178,81,78,000 .. 178,81,78,000
Capital .. 3,32,000 .. 3,32,000
8. Council of Ministers Revenue .. 2,75,62,000 .. 2,75,62,000
Capital .. 25,66,000 .. 25,66,000
9. Co-operation Revenue .. 17,52,35,000 1,75,00,000 19,27,35,000
Capital .. 7,63,000 .. 7,63,000
10. Education Revenue .. 5,64,06,000 .. 5,64,06,000
Capital .. 4,93,87,000 .. 4,93,87,000
11. Elections Capital .. 17,63,000 .. 17,63,000
12. Electricity Revenue .. 105,70,75,000 .. 105,70,75,000 266 LA GAZETTE DE L'ETAT [PART–II
(1) (2)
(3) (4) (5)
13. Finance Revenue .. 98,95,69,000 .. 98,95,69,000
14. Fisheries Revenue .. 2,000 .. 2,000
15. General Administration Capital .. 1,50,000 .. 1,50,000
16. Health Revenue .. 2,21,95,000 .. 2,21,95,000
17. Home Revenue .. 41,91,08,000 .. 41,91,08,000
18. Information and Publicity Capital .. 10,00,000 .. 10,00,000
20. Industries Revenue .. 18,03,08,000 .. 18,03,08,000
Capital .. 1,69,000 .. 1,69,000
21. Labour and Employment Revenue .. 20,15,000 .. 20,15,000
Capital .. 33,75,000 .. 33,75,000
22. Law and Justice Revenue .. 1,72,17,000 .. 1,72,17,000
23. Legislative Assembly Revenue .. .. 54,00,000 54,00,000
Capital .. 29,00,000 .. 29,00,000
24. Local Administration Revenue .. 122,14,80,000 10,36,00,000 132,50,80,000
25. Planning and Statistics Revenue .. 68,000 .. 68,000
— Public Debt and
Interest Payments Revenue .. .. 24,42,80,000 24,42,80,000
Capital .. .. 1,000 1,000
27. Public Works Revenue .. .. 37,000 37,000
Capital .. 2,43,50,000 2,000 2,43,52,000 267
PART–II] LA GAZETTE DE L'ETAT
(1) (2)
(3) (4) (5)
28. Revenue and District
Administration Revenue .. 14,04,000 .. 14,04,000
Capital .. 16,94,000 .. 16,94,000
31. Social Welfare Revenue .. 7,41,69,000 .. 7,41,69,000
32. State Taxation Revenue .. 1,000 .. 1,000
34. Tourism Revenue .. 46,80,000 .. 46,80,000
Capital .. 8,22,00,000 .. 8,22,00,000
35. Town and Country
Planning Revenue .. 14,37,62,000 .. 14,37,62,000
36. Transport Revenue .. 29,20,89,000 .. 29,20,89,000
37. Port Revenue .. 34,08,000 .. 34,08,000
Capital .. 5,03,19,000 .. 5,03,19,000
38. Women and Child
Development Revenue .. 9,05,95,000 1,000 9,05,96,000
Capital .. 61,30,000 .. 61,30,000
39. Building Programmes Revenue .. 3,000 .. 3,000
Capital .. 7,000 1,40,00,000 1,40,07,000
Total .. 700,25,30,000 38,59,21,000 738,84,51,000 268 LA GAZETTE DE L'ETAT [PART–II
STATEMENT OF OBJECTS AND REASONS
This Bill is introduced in pursuance of sub-section (2) of section 30
read with sub-section (1) of section 29 of the Government of Union
Territories Act, 1963 (No. 20 of 1963), to provide for the appropriation out
of the Consolidated Fund of Union Territory of Puducherry of the moneys
required to meet the Supplementary Expenditure charged on the Consolidated
Fund and the grants voted by the Legislative Assembly, Puducherry, for the
expenditure of this Union Territory for the period from 1-4-2024 to 31-3-2025.
Puducherry,
N. RANGASAMY,
Chief Minister.
12th February, 2025.
————
ADMINISTRATOR'S RECOMMENDATION UNDER
SUB-SECTIONS (1) AND (3) OF SECTION 23 OF THE GOVERNMENT
OF UNION TERRITORIES ACT, 1963
[Copy of the Letter No. G.24011/2/2024-25/F1(B), dated 11th February, 2025
from Thiru N. Rangasamy, Hon'ble Chief Minister to the Hon'ble Speaker,
Legislative Assembly, Puducherry.]
The Lieutenant-Governor of Puducherry having been informed of the
subject matter of the proposed Appropriation Bill, 2025, authorising payment
and appropriation of certain further sums from and out of the Consolidated
Fund of the Union Territory of Puducherry, for the services in respect of
the period from 1st April, 2024 to 31st March, 2025 recommends under
sub-sections (1) and (3) of section 23 of the Government of Union
Territories Act, 1963, the introduction in and consideration by the Legislative
Assembly of the said Bill.
————
269
PART–II] LA GAZETTE DE L'ETAT
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) BILL, 2025
(Bill No. 2 of 2025)
A
BILL
further to amend the Puducherry Goods and Services
Tax Act, 2017.
BE it enacted by the Puducherry Legislative Assembly in the Seventy-Sixth Year of the Republic of India as follows :—
1. (1) This Act may be called the Puducherry Short title and commencement.
Goods and Services Tax (Amendment) Act, 2025.
(2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date, with prospective or retrospective effect, as the Government of Puducherry may, by notification in the Official Gazette, appoint.
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act, shall be construed as a reference to the coming into force of that provision.
Amend ment of section 9.
Ac t No. 6 o f 2 0 1 7 .
2. In the Puducherry Goods and Services Tax Act, 2017 (hereinafter referred to as the Principal Act), in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted.
Amend ment of section 10.
3. In section 10 of the Principal Act, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
270 LA GAZETTE DE L'ETAT [PART–II
4. After section 11 of the Principal Act, the
Insetion of new section 11A.
following section shall be inserted, namely:–
"11A. Notwithstanding anything contained in
this Act, if the Government is satisfied that–
(a) practice was, or is, generally prevalent
regarding levy of State tax (including non-levy
P o w e r n o t t o rec o ver Go od s and Services Tax n o t l e v i e d o r short-levied as a result of general practice.
thereof) on any supply of goods or services or
both; and
(b) such supplies were, or are, liable to,–
(i) State tax, in cases where according to
the said practice, State tax was not, or
is not being, levied, or
(ii) a higher amount of State tax than what
was, or is being, levied, in accordance
with the said practice, the Government
may, on the recommendation of the Council,
by notification in the Official Gazette,
direct that the whole of the State tax
payable on such supplies, or, as the case
may be, the State tax in excess of that
payable on such supplies, but for the
said practice, shall not be required to
be paid in respect of the supplies on
which the State tax was not, or is not
being levied, or was, or is being, short-
levied, in accordance with the said
practice.".
5 . In s ection 1 3 of the Principal Act, in
Amend ment of section 13.
sub-sect ion (3),–
(i) in clause (b), for the words "by the supplier:",
the words "by the supplier, in cases where invoice is
required to be issued by the supplier; or" shall be
substituted;
271
PART–II] LA GAZETTE DE L'ETAT
(ii) after clause (b), the following clause shall
be inserted, namely:–
"(c) the date of issue of invoice by the recipient,
in cases where invoice is to be issued by the recipient:";
(iii) in the first proviso, after the words, brackets and letter "or clause (b)", the words, brackets
and letter "or clause (c)" shall be inserted.
6. In section 16 of the Principal Act, with effect Amend ment of section 16.
from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely:–
"(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit
note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and
2020-21, the registered person shall be entitled to
take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.
(6) Where registration of a registered person is cancelled under section 29 and subsequently the
cancellation of registration is revoked by any order, either under section 30 or pursuant to any order
made by the Appellate Authority or the Appellate Tribunal or Court and where availment of input tax
credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order
of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of
such invoice or debit note for supply of goods or services or both, in a return under section 39,–
(i) filed up to thirtieth day of November following the financial year to which such invoice
or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or 272 LA GAZETTE DE L'ETAT [PART–II
(ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later.".
Amend ment of section 17.
7. In section 17 of the Principal Act, in sub-section (5), in clause (i), for the words and figures "sections 74, 129 and 130", the words and figures "section 74 in respect of any period up to Financial Year 2023-24" shall be substituted.
Amend ment of section 21.
8. In section 21 of the Principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 30.
9. In section 30 of the Principal Act, in sub-section (2), after the proviso, the following proviso shall be inserted, namely:–
"Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.".
10. In section 31 of the Principal Act,–
Amend ment of section 31.
(a) in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words, "within the period as may be prescribed," shall be inserted;
(b) after clause (g), the following Explanation
shall be inserted, namely:–
'Explanation.– For the purposes of clause (f), the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'.
273
PART–II] LA GAZETTE DE L'ETAT
11. In section 35 of the Principal Act, in Amend ment of section 35.
sub-section (6), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
12. In section 39 of the Principal Act, for Amend ment of section 39.
sub-section (3), the following sub-section shall be
substituted, namely:–
"(3) Every registered person required to deduct
tax at source under section 51 shall electronically
furnish a return for every calendar month of the
deductions made during the month in such form and
manner and within such time as may be prescribed:
Provided that the said registered person shall
furnish a return for every calendar month whether or
not any deductions have been made during the said
month.".
13. In section 49 of the Principal Act, in Amend ment of section 49.
sub-section (8), in clause (c), after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted.
14. In section 50 of the Principal Act, in Amend ment of section 50.
sub-section (1), in the proviso, after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted.
15. In section 51 of the Principal Act, in Amend ment of section 51.
sub-section (7), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
16. In section 54 of the Principal Act,–
Amend ment of section 54.
(a) in sub-section (3), the second proviso
shall be omitted;
274 LA GAZETTE DE L'ETAT [PART–II
(b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely:–
"(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.".
Amend ment of section 61.
17. In section 61 of the Principal Act, in sub-section (3), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 62.
18. In section 62 of the Principal Act, in sub-section (1), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 63.
19. In section 63 of the Principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 64.
20. In section 64 of the Principal Act, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 65.
21. In section 65 of the Principal Act, in sub-section (7), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 66.
22. In section 66 of the Principal Act, in sub-section (6), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
275
PART–II] LA GAZETTE DE L'ETAT
23. In section 70 of the Principal Act, after Amend ment of section 70.
sub-section (1), the following sub-section shall be
inserted, namely:–
"(1A) All persons summoned under sub-section (1)
shall be bound to attend, either in person or by an
authorised representative, as such officer may direct,
and the person so appearing shall state the truth
during examination or make statements or produce
such documents and other things as may be required.".
24. In section 73 of the Principal Act,–
Amend ment of section 73.
(i) in the marginal heading, after the words
"Determination of tax", the words and figures ", pertaining
to the period up to Financial Year 2023-24," shall be
inserted;
(ii) after sub-section (11), the following
sub-section shall be inserted, namely:–
"(12) The provisions of this section shall be
applicable for determination of tax pertaining to
the period up to Financial Year 2023-24.".
25. In section 74 of the Principal Act,–
Amend ment of section 74.
(i) in the marginal heading, after the words
"Determination of tax", the words and figures ", pertaining
to the period up to Financial Year 2023-24," shall be
inserted;
( i i ) a ft e r s u b - s e c t i o n ( 1 1 ) a nd b e f o r e
Explanation 1, the following sub-section shall be inserted,
namely:–
"(12) The provisions of this section shall be
applicable for determination of tax pertaining to
the period up to Financial Year 2023-24.";
(iii) the Explanation 2 shall be omitted.
276 LA GAZETTE DE L'ETAT [PART–II
26. After section 74 of the Principal Act, the
Insertion of new section 74A.
following section shall be inserted, namely:–
"74A. (1) Where it appears to the proper officer
that any tax has not been paid or short paid or
erroneously refunded, or where input tax credit has
been wrongly availed or utilised, he shall serve notice
on the person chargeable with tax which has not
been so paid or which has been so short paid or to
whom the refund has erroneously been made, or who
has wrongly availed or utilised input tax credit, requiring
Determination of tax not paid or s h o r t p a i d o r e r r o n e o u s l y refunded or input t a x c r e d i t wrongly availed or ut ili sed for a n y r e a s o n p e r t a i n i n g t o Fin a n c i a l Yea r 2024-25 onward.
him to show cause as to why he should not pay the
amount specified in the notice along with interest
payable thereon under section 50 and a penalty leviable
under the provisions of this Act or the rules made
thereunder:
Provided that no notice shal l be i ssued,
if the tax which has not been paid or short paid or
erroneously refunded or where input tax credit has
been wrongly availed or utilised in a financial year
is less than one thousand rupees.
(2) The proper officer shall issue the notice
under sub-section (1) within forty-two months from
the due date for furnishing of annual return for the
financial year to which the tax not paid or short paid
or input tax credit wrongly availed or utilised relates
to or within forty-two months from the date of erroneous
refund.
(3) Where a notice has been issued for any
period under sub-section (1), the proper officer may
serve a statement, containing the details of tax not
paid or short paid or erroneously refunded or input
tax credit wrongly availed or utilised for such periods
other than those covered under sub-section (1), on
the person chargeable with tax.
277
PART–II] LA GAZETTE DE L'ETAT
(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,–
(i) for any reason, other than the reason of fraud or any wilful mis-statement or suppression of facts to evade tax, shall be equivalent to ten per cent. of tax due from such person or ten thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilful mis-statement or suppression of facts to evade tax shall be equivalent to the tax due from such person.
(6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specified in sub-section (2):
Provided that where the proper officer is not able to issue the order within the specified period, the Commissioner, or an officer authorised by the Commissioner senior in rank to the proper officer but not below the rank of Joint Commissioner of State Tax, may, having regard to the reasons for delay in issuance of the order under sub-section (6), to be recorded in writing, before the expiry of the specified period, extend the said period further by a maximum of six months.
278 LA GAZETTE DE L'ETAT [PART–II
(8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful mis-statement or suppression of facts to evade tax, may,–
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under s u b - s e c t i o n ( 1 ) o r t h e s t a t e m e n t u n d e r sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.
(9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful mis-statement or suppression of facts to evade tax, may,–
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform 279
PART–II] LA GAZETTE DE L'ETAT
the proper officer in writing of such payment, and the proper officer, on receipt of such
information, shall not serve any notice under sub-section (1), in respect of the tax so paid or
any penalty payable under the provisions of this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable under section 50 and a penalty equivalent to
twenty-five per cent. of such tax within sixty days of issue of the notice, and on doing so,
all proceedings in respect of the said notice shall be deemed to be concluded;
(iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent
to fifty per cent. of such tax within sixty days of communication of the order, and on doing
so, all proceedings in respect of the said notice
shall be deemed to be concluded.
(10) Where the proper officer is of the opinion
that the amount paid under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of the
amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect
of such amount which falls short of the amount actually payable.
(11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty
under clause (i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount
collected as tax has not been paid within a period of thirty days from the due date of payment of such
tax.
(12) The provisions of this section shall be
applicable for determination of tax pertaining to the Financial Year 2024-25 onwards.
280 LA GAZETTE DE L'ETAT [PART–II
Explanation 1.– For the purposes of this
section,–
(i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded.
Explanation 2.– For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.
27. In section 75 of the Principal Act,–
Amend ment of section 75.
(a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted;
(b) afte r sub-sect ion ( 2), the fo llowing
sub-section shall be inserted, namely:–
"(2A) Where any Appellate Authority or Appellate Tribunal or Court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful mis-statement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A.";
281
PART–II] LA GAZETTE DE L'ETAT
(c ) for sub-s ecti on (10 ), t he fo ll owi ng
sub-section shall be substituted, namely:–
"(10) The adjudication proceedings shall be deemed to be concluded, if, the order is not i s s u e d w i t h i n t h e p e r i o d s p e c i f i e d i n sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A.";
(d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted;
(e) in sub-section (12), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted;
(f) in sub-section (13), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Amend ment of section 104.
28. In section 104 of the Principal Act, in sub-section (1), in the Explanation, after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted.
29. In section 107 of the Principal Act,–
Amend ment of section 107.
(a) in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted;
(b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
30. In section 109 of the Principal Act,–
Amend ment of section 109.
(a) in sub-section (1), after the words "Revisional Authority", the words ", or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section" shall be inserted;
282 LA GAZETTE DE L'ETAT [PART–II
(b) in sub-section (5), after the proviso, the
following provisos shall be inserted, namely:–
"Provided further that the matters referred to in sub-section (2) of section 171 shall be examined or adjudicated only by the Principal Bench:
Provided also that the Government may, on the recommendations of the Council, notify other cases or class of cases which shall be heard only by the Principal Bench.";
(c) in sub-section (6), for the words "The President", the words, brackets and figure "Subject to the provisions of sub-section (5), the President" shall be substituted.
31. In section 112 of the Principal Act,–
Amend ment of section 112.
(a) with effect from the 1st day of August, 2024, in sub-section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later." shall be inserted;
(b) with effect from the 1st day of August, 2024, in sub-section (3), after the words "from the date on which the said order has been passed", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later," shall be inserted;
(c) in sub-section (6), after the words, brackets and figure "after the expiry of the period referred to in sub-section (1)", the words, brackets and figure "or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted;
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PART–II] LA GAZETTE DE L'ETAT
(d) in sub-section (8), in clause (b),–
(i) for the words "twenty per cent.", the words
"ten per cent." shall be substituted;
(ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted.
Amend ment of section 122.
32. In section 122 of the Principal Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted.
Amend ment of section 127.
33. In section 127 of the Principal Act, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
34. After section 128 of the Principal Act, the Insertion of new section 128A.
following section shall be inserted, namely:–
"128A. (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,–
Waiver of interest o r p e n a l t y o r both relating to demands raised under section 73, for cert ain tax periods.
(a) a notice issued under sub-section (1) of s e c t i o n 7 3 o r a s t a t e me nt i s s ue d u nd e r sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or
(b) an order passed under sub-section (9) of s e c t i o n 7 3 , a n d w h e r e n o o r d e r u n d e r sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed, 284 LA GAZETTE DE L'ETAT [PART–II
pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed:
Provided that where a notice has been issued under sub-section (1) of section 74 and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a Court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section:
Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of state tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or wher e any p roceed ings a re i nitiat ed under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the Court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the Court or the Revisional Authority, as the case may be, within three months from the date of the said order:
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PART–II] LA GAZETTE DE L'ETAT
Provided also that where such interest and penalty has already been paid, no refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a Court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1).
(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1), as the case may be.".
Amend ment of section 140.
35. In section 140 of the Principal Act, with effect from the 1st day of July, 2017, in sub-section (7), for the words "even if the invoices relating to such services are received on or after the appointed day", the words "whether the invoices relating to such services are received prior to, on or after, the appointed day" shall be substituted.
36. In section 171 of the Principal Act,–
Amend ment of section 171.
(a) in sub-section (2), the following proviso
and Explanation shall be inserted, namely:–
'P rovided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as 286 LA GAZETTE DE L'ETAT [PART–II
to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.
Explanation.– For the purposes of this sub- section, "request for examination" shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.';
(b) The Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely:–
'Explanation 2.– For the purposes of this section, the expression "Authority" shall include the "Appellate Tribunal".'.
Amend ment of Schedule III.
37. In Schedule III to the Principal Act, after paragraph 8 and before Explanation 1, the following paragraphs shall be inserted, namely:–
"9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the Central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the Central tax, the State tax, the Union territory tax 287
PART–II] LA GAZETTE DE L'ETAT
and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.".
No refund of tax paid or input tax credit reversed.
38. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 118 been in force at all material times.
————
STATEMENT OF OBJECTS AND REASONS
Various decisions have been taken by the Goods and Services Tax Council requiring amendments in the Goods and Services Tax Laws. Accordingly, the Principal Act, the Central Goods and Services Tax Act, 2017 (12 of 2017) has been amended by the enactments of the Parliament.
2. In order to maintain the uniformity in applicability of the provisions of the Principal Act, 2017 and the Puducherry Goods and Services Tax Act, 2017 (6 of 2017), it is proposed to amend the Puducherry Goods and Services Tax Act, 2017 ("the Act").
3. The proposed Puducherry Goods and Services Tax (Amendment) Bill, 2025,
inter alia, provides for the following, namely:-
(i) Clause 2 of the Bill, seeks to amend sub-section (1) of section 9 of the Act, so as to not to levy tax on un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption.
(ii) Clause 3 of the Bill, seeks to make consequential amendments in sub-section (5) of section 10 of the Act, so as to incorporate a reference to the proposed new section 74A.
(iii) Clause 4 of the Bill, seeks to insert a new section 11A in the Act, so as to empower the Government to regularise non-levy or short levy of tax where it is satisfied that such non-levy or short levy was a result of general practice.
(iv) Clause 5 of the Bill, seeks to amend sub-section (3) of section 13 of the Act, so as to specify the time of supply of services in cases where the invoice is required to be issued by the recipient of services in reverse charge mechanism supplies.
288 LA GAZETTE DE L'ETAT [PART–II
(v) Clause 6 of the Bill, seeks to insert a new sub-section (5) in section 16 of the Act, so as to carve out an exception to the existing sub-section (4) and to provide that in respect of an invoice or debit note for the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.
It also proposes to insert a new sub-section (6) in the said section so as to allow the availment of input tax credit in respect of an invoice or debit note in a return filed for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, filed within thirty days of the date of order of revocation of cancellation of registration, subject to the condition that the time-limit for availment of credit in respect of the said invoice or debit note shall not have already expired under sub-section (4) of the said section on the date of order of cancellation of registration.
Further it is proposed that where the tax has been paid or the input tax
credit has been reversed, no refund of the same shall be admissible.
Clause 7 of the Bill, seeks to amend sub-section (5) of section 17 of the Act, so as to restrict the non-availability of input tax credit in respect of tax paid under section 74 of the said Act only for demands up to the Financial Year 2023-24. It also proposes to remove reference to sections 129 and 130 in the said sub-section.
Clause 8 of the Bill, seeks to make consequential amendment in section 21 of the Act, so as to incorporate a reference to the proposed new section 74A.
Clause 9 of the Bill, seeks to insert a new proviso in sub-section (2) of section 30 of the Act, so as to empower the State Government to prescribe conditions and restrictions for revocation of cancellation of registration by rules.
Clause 10 of the Bill, seeks to amend clause (f) of sub-section (3) of section 31 of the Act, so as to empower the State Government to prescribe the time period for issuance of invoice by the recipient in case of reverse charge mechanism supplies by rules. It also proposes to insert an Explanation in sub-section (3) of the said section so as to specify that a supplier registered solely for the purposes of tax deduction at source under section 51 of the said Act shall not be considered as a registered person for the purpose of clause (f) of sub-section (3) of section 31 of the said Act.
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PART–II] LA GAZETTE DE L'ETAT
Clause 11 of the Bill, seeks to make consequential amendment in
sub-section (6) of section 35 of the Act, so as to incorporate a reference to
the proposed new section 74A.
Clause 12 of the Bill, seeks to substitute sub-section (3) of section 39
of the Act, so as to mandate the electronic furnishing of return for each
month by the registered person required to deduct tax at source, irrespective
of whether any deduction has been made in the said month or not.
It also empowers the Government to prescribe by rules, the form, manner
and the time within which such return shall be filed.
Clause 13 of the Bill, seeks to make consequential amendments in
sub-section (8) of section 49 of the Act, so as to incorporate a reference to
the proposed new section 74A.
Clause 14 of the Bill, seeks to make consequential amendments in
sub-section (1) of section 50 in the Act, so as to incorporate a reference to
the proposed new section 74A.
Clause 15 of the Bill, seeks to make consequential amendments in
sub-section (7) of section 51 of the Act, so as to incorporate a reference to
the proposed new section 74A.
Clause 16 of the Bill, seeks to insert a new sub-section (15) in section 54
of the Act, so as to omit the second proviso to sub-section (3) and to provide
that no refund of unutilised input tax credit or of integrated tax shall be allowed
in cases of zero rated supply of goods where such goods are subjected to
export duty.
Clause 17 of the Bill, seeks to make consequential amendments in
sub-section (3) of section 61 of the Act, so as to incorporate a reference to
the proposed new section 74A.
Clause 18 of the Bill, seeks to make consequential amendments in
sub-section (1) of section 62 of the Act, so as to incorporate a reference to
the proposed new section 74A.
Clause 19 of the Bill, seeks to make consequential amendments in section 63
of the Act, so as to incorporate a reference to the proposed new section 74A.
290 LA GAZETTE DE L'ETAT [PART–II
Clause 20 of the Bill, seeks to make consequential amendments in sub-section (2) of section 64 of the Act, so as to incorporate a reference to the proposed new section 74A.
Clause 21 of the Bill, seeks to make consequential amendments in sub-section (7) of section 65 of the Act, so as to incorporate a reference to the proposed new section 74A.
Clause 22 of the Bill, seeks to make consequential amendments in sub-section (6) of section 66 of the Act, so as to incorporate a reference to the proposed new section 74A.
Clause 23 of the Bill, seeks to insert a new sub-section (1A) in section 70 of the Act, so as to enable an authorised representative to appear on behalf of the summoned person before the proper officer in compliance of summons issued by the said officer.
Clause 24 of the Bill, seeks to insert a new sub-section (12) in section 73 of the Act, so as to restrict the applicability of the said section for determination of tax pertaining to the period up to the Financial Year 2023-24. It also proposes to amend the marginal heading of the said section accordingly.
Clause 25 of the Bill, seeks to insert a new sub-section (12) in section 74 of the Act, so as to restrict the applicability of the said section for determination of tax pertaining to the period up to the Financial Year 2023-24. It also proposes to amend the marginal heading of the said section accordingly.
Clause 26 of the Bill, seeks to insert a new section 74A in the Act, so as to provide for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to the Financial Year 2024-25 onwards.
It also provides for the same limitation period for issuing demand notices and orders in respect of demands from the Financial Year 2024-25 onwards, irrespective of whether the charges of fraud, wilful mis-statement, or suppression of facts are invoked or not, while keeping a higher penalty, for cases involving fraud, wilful mis-statement, or suppression of facts.
Clause 27 of the Bill, seeks to insert a new sub-section (2A) in section 75 of the Act, so as to provide for redetermination of penalty demanded in a notice invoking penal provisions under clause (ii) of sub-section (5) of the proposed section 74A of the said Act to re-determine the penalty as per clause (i) of the sub-section (5) of the said section, in cases where the charges of fraud, wilful mis-statement, or suppression of facts are not established.
291
PART–II] LA GAZETTE DE L'ETAT
It also seeks to make consequential amendments in section 75 of the said Act, so as to incorporate a reference to the proposed section 74A or the relevant sub-sections thereof.
Clause 28 of the Bill, seeks to make consequential amendments in sub-section (1) of section 104 of the Act, so as to incorporate a reference to sub-sections (2) and (7) of the proposed new section 74A.
Clause 29 of the Bill, seeks to amend sub-section (6) of section 107 of the Act, so as to reduce the maximum amount of pre-deposit for filing appeal before the Appellate Authority from rupees twenty-five crores to rupees twenty crores. It also proposes to make consequential amendments in sub-section (11) of the said section to incorporate a reference to the proposed new section 74A.
Clause 30 of the Bill, seeks to amend section 109 of the Act, so as to empower the Appellate Tribunal to examine the matters or adjudicate the cases referred to in sub-section (2) of section 171, if so notified under the said section. Such matters are proposed to be examined or adjudicated only by the Principal Bench.
It also empowers the Government to notify the types of cases that shall
be heard only by the Principal Bench of the Appellate Tribunal.
Clause 31 of the Bill, seeks to amend sub-sections (1) and (3) of section 112 of the Act, so as to empower the Government to notify the date for filing appeal before the Appellate Tribunal and provide a revised time-limit for filing appeals or application before the Appellate Tribunal.
It also seeks to amend sub-section (6) of the said section so as to enable the Appellate Tribunal to admit appeals filed by the Department within three months after the expiry of the specified time-limit of six months.
Further, it seeks to amend sub-section (8) of the said section to reduce the maximum amount of pre-deposit for filing appeals before the Appellate Tribunal from the existing twenty percent to ten percent of the tax in dispute and also reduce the maximum amount payable as pre-deposit from rupees fifty crores to rupees twenty crores.
Clause 32 of the Bill, seeks to amend sub-section (1B) of section 122 of the Act, so as to restrict the applicability of the said sub-section to electronic commerce operators, who are required to collect tax at source under section 52 of the said Act.
292 LA GAZETTE DE L'ETAT [PART–II
Clause 33 of the Bill, seeks to make consequential amendments in section 127 of the Act, so as to incorporate a reference to the proposed new section 74A.
Clause 34 of the Bill, seeks to insert a new section 128A in the Act, so as to provide for conditional waiver of interest and penalty in respect of demand notices issued under section 73 of the said Act for the Financial Years 2017-18, 2018-19 and 2019-20, except the demand notices in respect of erroneous refund.
Further, it is proposed that in cases where interest and penalty have already been paid in respect of any demand for the said financial years, no refund shall be admissible for the same.
Clause 35 of the Bill, seeks to amend sub-section (7) of section 140 of the Act, so as to enable availment of the transitional credit of eligible CENVAT credit on account of input services received by an Input Services Distributor prior to the appointed day, for which invoices were also received prior to the appointed date.
Clause 36 of the Bill, seeks to amend sub-section (2) of section 171 of the Act, so as to empower the Government to notify the date from which the Authority under the said section shall not accept any application for Anti-profiteering cases.
An Explanation is also proposed to be inserted so as to include the reference of "Appellate Tribunal" in the expression "Authority" under the said section to enable the Government to notify the Appellate Tribunal to act as an Authority to handle Anti- profiteering cases.
Clause 37 of the Bill, seeks to amend the Schedule III to the Act, so as to provide that the activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in coinsurance agreements shall be treated as neither supply of goods nor supply of services, provided that the lead insurer pays the tax liability on the entire amount of premium paid by the insured. It also proposes to provide that the services by the insurer to the re-insurer, for which the ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, shall be treated as neither supply of goods nor supply of services, provided that the tax liability on the gross reinsurance premium inclusive of reinsurance commission or the ceding commission is paid by the reinsurer.
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PART–II] LA GAZETTE DE L'ETAT
Clause 38 of the Bill, seeks to provide that no refund shall be made of
all the tax paid or the input tax credit reversed, which would not have been
so paid, or not reversed had the said section 118 been in force at all material
times.
4. The Bill seeks to achieve the above objectives.
Puducherry,
N. RANGASAMY,
Chief Minister.
12th February, 2025.
————
FINANCIAL MEMORANDUM
The proposed Puducherry Goods and Services Tax (Amendment) Bill,
2025 does not involve any recurring or non-recurring expenditure from the
Consolidated Fund of the Union Territory of Puducherry.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 9 of the Bill, seeks to insert a new proviso in sub-section (2)
of section 30 of t he P ud ucherry Goods and Services Tax Act , 20 17
("the Act") to empower the Government to make rules prescribing conditions
for revocation of cancellation of registration of a taxpayer.
Clause 10 of the Bill, seeks to amend clause (f) of sub-section (3) of
section 31 of the Act to empower the Government to make rules prescribing
the time period for issuance of invoice by the recipient in case of reverse
charge mechanism supplies.
Clause 12 of the Bill, seeks to substitute sub-section (3) of section
39 of the Act to empower the Government to prescribe the form, manner
and the time within which return is to be filed by registered person
required to deduct tax at source under section 52 of the said Act.
Clause 34 of the Bill, seeks to insert a new section 128A in the Act.
Sub-section (1) of the said section empowers the Government to make
rules for prescribing the conditions subject to which the proceedings 294 LA GAZETTE DE L'ETAT [PART–II
with regard to demand notices issued under section 73 of the said Act shall be deemed to be concluded as per the provisions of sub-section (1) of the proposed section 128A of the said Act.
2. The matters in respect of which rules may be made in accordance with the provisions of the Bill are matters of procedure and details and it is not practicable to provide for them in the Bill itself.
3. The delegation of legislative power is, therefore, of a normal
character.
————
ADMINISTRATOR'S RECOMMENDATION UNDER
SUB-SECTION (1) OF SECTION 23 OF THE GOVERNMENT
OF UNION TERRITORIES ACT, 1963
[Copy of the Letter No. 2606/CTD/GST/2024, dated 07-02-2025 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 Goods and Services Tax
(Amendment) Bill, 2025 providing to amend the Puducherry Goods and
S e r v i c e s Ta x A c t , 2 0 1 7 ( A c t N o . 6 o f 2 0 1 7 ) , r e c o m m e n d s u n d e r
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.
————
295
PART–II] LA GAZETTE DE L'ETAT
THE PUDUCHERRY MOTOR VEHICLES TAXATION
(AMENDMENT) BILL, 2025
(Bill No. 3 of 2025)
A
BILL
further to amend the Puducherry Motor Vehicles
Taxation Act, 1967.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-sixth year of the Republic
of India as follows :
1. (1) This Act may be called the Puducherry Short title and commencement.
Motor Vehicles Taxation (Amendment) Act, 2025.
(2) It shall come into force on and from the
1st day of January, 2025.
2. In section 6A of the Puducherry Motor Vehicles
Amend ment of section 6A.
Taxation Act, 1967, for the existing words "thirty
days", the words "forty five days" shall be substituted.
————
STATEMENT OF OBJECTS AND REASONS
Presently, the due date for payment of the Motor Vehicles Tax for motor
vehicles registered in the Union territory of Puducherry is either before
7 days or within 30 days from the date of commencement of the every Quarter
or Half-year or Year as the case may be, as per the section 6A of the Puducherry
Motor Vehicles Taxation Act, 1967. The registered owner or the person having
possession of the vehicle shall pay tax with the applicable penalty beyond
30 days. It is now decided to extend the existing grace period of 30 days for
the payment of tax without penalty to 45 days from the commencement of
respective Quarter or Half-year or Year as the case may be, by amending the
said section of the Act.
296 LA GAZETTE DE L'ETAT [PART–II
2. For the above purpose, it is decided to introduce a Bill titled as "The
Puducherry Motor Vehicles Taxation (Amendment) Bill, 2025".
3. The bill seeks to achieve the above object.
N. RANGASAMY,
Chief Minister-cum-
Puducherry,
Transport Minister.
12th February, 2025.
————
FINANCIAL MEMORANDUM
The proposed Amendment in the section 6A of the Puducherry Motor Vehicles Taxation Act, 1967, providing for extension of grace period from 30 days to 45 days for the payment of the Motor Vehicles Tax without penalty in respect of motor vehicles registered in the Union territory of Puducherry is not expected to result in appreciable quantum of revenue loss to the Government. Further, the provisions of Bill do not involve any other expenditure.
J. DAYALANE, Secretary to Government, Legislative Assembly Secretariat.
————
online publication at "https://styandptg.py.gov.in" Published by the Director, Government Press, Puducherry.