[ 263 ]

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.

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

Février

2025

No.

Puducherry

Wednesday

12th

February

2025

(23 Magha 1946)

264

LA GAZETTE DE L'ETAT

[PART–II

THE APPROPRIATION BILL, 2025

(Bill No. 1 of 2025)

BILL

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 :—

This Act may be called the Appropriation

Act, 2025.

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,

amounting in the aggregate to the sum of

Seven hundred thirty eight crore, eighty four lakh

and fifty one thousand rupees, towards defraying

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.

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.

Short title.

Supplementary

appropriation of

738,84,51,000

from and out of

the Consolidated

Fun d

the

Union Territory

of Puducherry

for the period

from 1-4-2024

to 31-3-2025.

Appropriation.

265

PART–II]

LA GAZETTE DE L'ETAT

THE SCHEDULE

( See sections 2 and 3)

Sums not exceeding

No.

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

2. Administrator

Capital ..

11,00,000

11,00,000

3. Agriculture and Forest

Revenue ..

18,30,42,000

Capital ..

73,73,000

4. Animal Husbandry

Revenue ..

7,000

5. Art and Culture

Revenue ..

14,71,000

7. Civil Supplies

Revenue .. 178,81,78,000

.. 178,81,78,000

Capital ..

3,32,000

8. Council of Ministers

Revenue ..

2,75,62,000

Capital ..

25,66,000

9. Co-operation

Revenue ..

17,52,35,000

1,75,00,000

19,27,35,000

Capital ..

7,63,000

10. Education

Revenue ..

5,64,06,000

Capital ..

4,93,87,000

11. Elections

Capital ..

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

14. Fisheries

Revenue ..

2,000

15. General Administration

Capital ..

1,50,000

16. Health

Revenue ..

2,21,95,000

17. Home

Revenue ..

41,91,08,000

18. Information and Publicity

Capital ..

10,00,000

20. Industries

Revenue ..

18,03,08,000

Capital ..

1,69,000

21. Labour and Employment Revenue ..

20,15,000

Capital ..

33,75,000

22. Law and Justice

Revenue ..

1,72,17,000

23. Legislative Assembly

Revenue ..

54,00,000

54,00,000

Capital ..

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

— 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

Capital ..

16,94,000

31. Social Welfare

Revenue ..

7,41,69,000

32. State Taxation

Revenue ..

1,000

34. Tourism

Revenue ..

46,80,000

Capital ..

8,22,00,000

35. Town and Country

Planning

Revenue ..

14,37,62,000

36. Transport

Revenue ..

29,20,89,000

37. Port

Revenue ..

34,08,000

Capital ..

5,03,19,000

38. Women and Child

Development

Revenue ..

9,05,95,000

1,000

9,05,96,000

Capital ..

61,30,000

39. Building Programmes

Revenue ..

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,

12^th February, 2025.

Chief Minister.

————

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 11^thFebruary, 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 1^st April, 2024 to 31^st 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]

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THE PUDUCHERRY GOODS AND SERVICES TAX

(AMENDMENT) BILL, 2025

(Bill No. 2 of 2025)

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

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.

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.

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.

Short title and

commencement.

Amendment of

section 9.

Amendment of

section 10.

Act

No. 6

2017.

270

LA GAZETTE DE L'ETAT

[PART–II

4. After section 11 of the Principal Act, the

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

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 section 13 of the Principal Act, in

sub-section (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;

Insetion of new

section 11A.

Power not to

recover Goods

and Services Tax

not levied or

short-levied as a

result of general

practice.

Amendment of

section 13.

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

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

Amendment of

section 16.

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.".

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.

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.

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,–

(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.'.

Amendment of

section 17.

Amendment of

section 21.

Amendment of

section 30.

Amendment of

section 31.

273

PART–II]

LA GAZETTE DE L'ETAT

11. In section 35 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.

12. In section 39 of the Principal Act, for

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

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

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

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,–

(a) in sub-section (3), the second proviso

shall be omitted;

Amendment of

section 35.

Amendment of

section 39.

Amendment of

section 49.

Amendment of

section 50.

Amendment of

section 51.

Amendment of

section 54.

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.".

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.

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.

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.

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.

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.

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.

Amendment of

section 61.

Amendment of

section 62.

Amendment of

section 63.

Amendment of

section 64.

Amendment of

section 65.

Amendment of

section 66.

275

PART–II]

LA GAZETTE DE L'ETAT

23. In section 70 of the Principal Act, after

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,–

(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,–

(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) and before

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.

Amendment of

section 70.

Amendment of

section 73.

Amendment of

section 74.

276

LA GAZETTE DE L'ETAT

[PART–II

26. After section 74 of the Principal Act, the

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

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 shall be issued,

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.

Insertion of new

section 74A.

Determination of

tax not paid or

short p aid or

e r r o n e o u s l y

refunded or input

tax

credit

wrongly availed

or utilised for

any

rea son

pert aining

Financial Year

2024-25 onward.

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

sub-section (1) or the statement under

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,–

(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) after sub-section (2), the following

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.";

Amendment of

section 75.

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sub-section shall be substituted, namely:–

"(10) The adjudication proceedings shall be

deemed to be concluded, if, the order is not

is sued wit hin the p e riod spe cified in

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.

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,–

(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,–

(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;

Amendment of

section 104.

Amendment of

section 107.

Amendment of

section 109.

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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.";

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,–

(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;

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;

Amendment of

section 112.

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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.

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.

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

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,–

(a) a notice issued under sub-section (1) of

section 73 or a statement issued under

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

section 73, and where no order under

sub-section (11) of section 107 or sub-section (1)

of section 108 has been passed; or

of section 107 or sub-section (1) of section 108,

and where no order under sub-section (1) of

section 113 has been passed,

Amendment of

section 122.

Amendment of

section 127.

Insertion of new

section 128A.

Waiver of interest

or pen alty or

both relating to

demands raised

under section 73,

for certain tax

periods.

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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 where any proceedings are initiated 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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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.".

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,–

(a) in sub-section (2), the following proviso

and Explanation shall be inserted, namely:–

'Provided 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

Amendment of

section 140.

Amendment of

section 171.

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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".'.

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

Amendment of

Schedule III.

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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.".

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.

No refund of tax

paid or input tax

credit reversed.

————

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.

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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.

289

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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.

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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.

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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.

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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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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,

12^th February, 2025.

Chief Minister.

————

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 the Puducherry Goods and Services Tax Act, 2017

("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







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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

Services Tax Act, 2017 (Act No. 6 of 2017), recommends under

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.

————

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LA GAZETTE DE L'ETAT

THE PUDUCHERRY MOTOR VEHICLES TAXATION

(AMENDMENT) BILL, 2025

(Bill No. 3 of 2025)

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

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

Taxation Act, 1967, for the existing words "thirty

days", the words "forty five days" shall be substituted.

Short title and

commencement.

Amendment of

section 6A.

————

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.

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[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,

Puducherry,

Chief Minister-cum-

12^th February, 2025.

Transport Minister.

————

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.

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online publication at “https://styandptg.py.gov.in”

Published by the Director, Government Press, Puducherry.