PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 25, 2020

(AGHN 4, 1942 SAKA)

Regd. No. NW/CH-22

Regd. No. CHD/0092/2018-2020

EXTRAORDINARY

Published by Authority

CHANDIGARH, WEDNESDAY, NOVEMBER 25, 2020

(AGRAHAYANA 4, 1942 SAKA)

( cix )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

Notification No. G.S.R. 97/P.A.10/2020/

S.19/2020, dated the 20th November, 2020,

containing the Punjab Prisons Development

Board Rules, 2020.

Notification No. S.O. 54/P.A.5/2017/

S.172/2020, dated the 17th November,

2020, containing the Punjab Goods and

Services Tax (Removal of Difficulties)

Order, 2020.

.. 623-637

.. 639

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Notification No. S.O. 55/P.A.5/2017/S.128/

Amd./2020, dated the 17th November, 2020,

containing amendment in the Government of

Punjab, Department of Excise and Taxation,

Notification No.S.O.13/P.A.5/2017/S.128/

2018, dated the 27th February, 2018.

Part - IV

Correction Slips, Republications and

Replacements

Nil

______

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PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF JAILS

(JAILS BRANCH)

NOTIFICATION

The 20th November, 2020

No. G.S.R. 97/P.A.10/2020/S.19/2020.-In exercise of the powers

conferred by section 19 of the Punjab Prisons Development Board Act, 2020

(Punjab Act No.10 of 2020), and all other powers enabling him in this behalf,

the Governor of Punjab is pleased to make the following rules for carrying out

the purposes of the said Act, namely:-

RULES

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

Punjab Prisons Development Board Rules, 2020.

(2)

They shall come into force on and with effect from the date of their

publication in the Official Gazette.

Definitions.- (1)In these rules, unless the context otherwise requires;

(a)

“Act” means the Punjab Prisons Development Board Act, 2020

(Punjab Act No. 10 of 2020);

(b)

“Government” means the Government of the State of Punjab in the

Department of Jails;

(c)

“Subsidiary Unit” means any Central Jail, District Jail, Special Jail,

Sub-Jail or any other institution or office under the Department of

Jails, Punjab except the Prison Headquarters, where any commercial,

non-commercial, correctional or welfare activity is being undertaken.

(2)

The words and expressions used, but not defined in these rules, shall

have the same meaning as respectively assigned to them in the Act.

Meetings of the Board.-(1) The Member-Secretary with the approval

of the Chairperson shall give to every member, not less than seven clear days’

notice in writing to be served by hand, or by post or by any other electronic

means. Every notice of the meeting shall specify the date, time, place and mode

of the proposed meeting. lf a member changes his postal address or e-mail id,

then the member shall inform in writing his new address or e-mail id to the

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Member Secretary who shall there upon enter new address in the record and

ensure notice is served on the new address or e-mail id;

Further provided that if a meeting of the Board has to be adjourned for any

reason whatsoever, the same may be convened at any time, date, place and by

any mode as approved by the Chairperson.

(2)

Along with the notice of the meeting, the Member-Secretary shall with

the approval of the Chairperson, issue an agenda specifying the items of business

to be brought before the meeting.

Provided that the Chairperson or Senior Vice-Chairperson presiding over

the meeting of the Board may bring before the meeting any business which is

urgent with a short term notice, or without prior placing the same on the agenda.

(3)

The business of the meeting shall ordinarily be transacted in the order in

which the items of business appear on the agenda and all matters at any meeting

of the Board shall be decided by simple majority of the members present by

voting. In case of a tie, the presiding member shall exercise casting vote.

Quorum of the meeting.-A meeting of the Board shall be quorate if

one-third of the total number of members of the Board are present either in

person or by any other electronic means as approved by the Chairperson or

Senior Vice-Chairperson presiding over meeting of the Board.

Proceedings of the meetings.-(1) The proceedings of every meeting

of the Board together with the names of the members present shall be recorded

and compiled by the Member Secretary in an appropriate manner. The copy of

the draft minutes shall be sent to the Chairperson of the Board for approval

within four days from the date of the meeting. The Chairperson would return

the draft minutes with his comments within 7 days normally. Once approved,

the final minutes shall be signed by the Member-Secretary, and a copy of the

same shall be sent to the Government and to all members of the Board.

Further, such minutes shall be tabled at the next Board meeting alongwith

report on any action taken. The Minute Book shall be kept in the custody of

the Member-Secretary.

(2)

On all matters relating to conduct of business at the meeting, which have

not been expressly provided for in these rules, the decision of Chairperson

shall be final.

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625

Honoraria and allowances of the members of the Board.-(1) All

Non-official members of the Board shall be entitled to reimbursement of actual

amount incurred for the journeys performed in economy class of air travel; or

executive class by train or equivalent. In addition, non-official members would

be entitled for sitting fee @ Rs. 5000/- per meeting attended for the purpose of

the Board, its committees and/or sub-committees.

(2)

Official members shall not be entitled for any fee or allowance.

(3)

No journey shall be performed by any officer of the Board or any non-

official member for the purpose of the Board outside the State without the

prior approval of the Member-Secretary.

Non-official Members to be non-executive and part-time.- Non-

official members to be nominated to the Board by the government shall hold

office as non-executive members and purely in part-time capacity.

Member Secretary.- The Member-Secretary of the Board shall be the

Chief Executive Officer of the Board and shall act as the controlling authority

in all matters connected with the administration of the Board.

Powers and functions of the Member Secretary.-(1) Subject to the

overall supervision of the Board, the Member Secretary shall exercise such

powers and discharge such duties which the Board may delegate from time to

time, in addition to the following powers and duties, namely:-

(a)

to convene the regular and special meetings of the Board and to

conduct the business of the Board;

(b)

to prepare agenda and place it before the members of the Board;

(c)

to implement the decisions and resolutions of the Board or any

committee thereof;

(d)

to coordinate, supervise and control the work of the officers and

staff of the Board;

(e)

to ensure proper maintenance of all records related to minutes of the

meetings of the Board, Committees and Sub-Committees thereof;

(f)

to present important papers and matters relating to policy before

the Board as early as possible;

(g)

to delegate any administrative or financial powers and duties vested

in him to the Regional Manager with the approval of the Senior

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Vice-Chairperson and shall seek ratification of the Board in the

next Board meeting.

(h)

to ensure that proper books of accounts relating to all receipts and

expenditures concerning activities of the Board and any subsidiary units

thereto are prepared, maintained and audited as per applicable laws;

(i)

to present Annual Report before the Board for its approval; and to

submit the report duly approved by the Board to the Government;

(j)

to prepare the annual budget estimates and supplementary budget

estimates to be presented before the Board for approval;

(k)

to submit to the Government, all reports, annual returns, other

necessary documents required under the Act, and to submit annual

budget estimates and supplementary budget estimates;

(l)

to hold in custody, such properties belonging to the Board, both

movable and immovable, which are necessary for the purpose of

meeting of any of the objects and functions of the Board, and to

lease, sell, exchange or otherwise transfer any property held by the

Board on the orders of the Board;

(m) to obtain and implement the orders of the Board regarding the

purchase or lease or tenancy, any land or building or furniture or

fixtures or vehicles or equipment or tools or any related items

appurtenant to the aforementioned, necessary for the purpose of

carrying on the Board's operations;

(n)

to authorize the disposal of old unserviceable articles and other

stores of scrap value;

(o)

to ensure that the Board is subject to an annual audit as prescribed

by the Act;

(p)

shall act as the appointing authority for all officers/officials of the

Board appointed as per procedure decided by the Board, and cause

imposition of any punishment, including dismissal or removal from

service, on all officers/officials of the Board so appointed;

(q)

to undertake projects for the welfare of prisoners and prison staff,

commercial/developmental activities or any other activities required

in furtherance of the objectives of the Act, or as decided by the

Board from time to time;

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Provided that the above powers and functions of the Member Secretary

are only illustrative in nature and not exhaustive. The Member-Secretary shall

perform all such roles and responsibilities as enshrined in the Act, the rules

framed thereunder and as decided by the Board from time to time.

(2)

The Member-Secretary shall cause to keep a record of the members of

the Board, Committees and Sub-Committees and their addresses.

10.

Management of operations and supervision of Subsidiary Units.-

(1)

For the purpose of managing the operations undertaken by the Board at

any Subsidiary Unit, the head of office of that Subsidiary Unit shall be the ex-

officio operational head. The head of the Subsidiary Unit, for this purpose,

shall be the ex-officio General Manager of the Board.

(2)

The Deputy Inspector General of Prisons of the concerned Circle under

which the prison is situated, shall supervise the operations of the Board at the

Subsidiary Units in his circle. For this purpose, he shall be the ex-officio Regional

Manager of the Board.

(3)

To manage day-to-day operations of the Subsidiary Units at Central Jails,

District Jails and Special Jails except Open Jail,the ex-officio General Manager

in sub-rule (1), shall be assisted by an ex-officio Deputy General Manager.

The Deputy Superintendent (Factory) of the concerned jail, wherever such

post exists or the Deputy Superintendent (Maintenance) where the post of

Deputy Superintendent (Factory) does not exist, shall be the ex-officio Deputy

General Manager of the Board.

11.

Other Officers of the Board.-(1) The Member Secretary,with the

approval of the Board, may appoint or take on deputation an Accounts officer,

an Administrative officer and such other officers and employees as may be

required to enable the Board to carry out its functions under the Act.

(2)

Deputation period shall be for three years that can be extended by one year

at a time, on the basis of performance of the officer. If performance of the

officer/employee on deputation is found unsatisfactory, deputation can be cancelled

at any time during the tenure by the Member-Secretary, who shall record the

reasons for the same in writing and get the same ratified in the next Board meeting.

(3)

Officers and employees of the Board in sub-rule (1) shall be appointed

by a committee constituted by the Board for this purpose in accordance with

the conditions of service, including qualifications, recruitment, emoluments,

incentives, punishments, retirement, etc. decided by the Board.

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12.

Appointment of Consultants.-The consultants appointed from time to

time by the Board under the Act, shall render services on contract basis and

shall be paid fees or honorarium or emoluments as fixed by the Board. The

Member-Secretary shall prepare a list of qualified persons in the fields of

prison & correctional administration, medicine, architecture, engineering, social

work, sociology, psychology, psychiatry, industrial management or any activity

relating to the functioning of the Board, and present the same before the Board.

The Consultants shall be chosen by the Board from such list, wherever

necessary:

Provided that in case of emergency,-

(a)

The Member-Secretary may appoint, temporarily, for a period not

exceeding six months, such consultants as may, in his opinion, be required

for fulfilling the objectives of the Act, and such temporary employment

has not been prohibited by any resolution passed by the Board; and

(b)

Every appointment made under clause (a) shall be reported by the

Member-Secretary to the Board in its next meeting.

13.

Honorary Advisors to assist Member-Secretary and General

Managers.-A Group of Advisors, consisting of not more than seven members,

shall assist, guide and provide necessary technical support to the Member

Secretary. Similarly, a Group of Advisors, consisting not more than five members

shall assist, guide and provide necessary technical support to each General

Manager.

14.

Terms of nomination of Honorary Advisors to assist Member

Secretary and General Managers.-(1) All Advisors nominated to assist

Member Secretary or General Mangers shall be nominated purely on honorary

basis. Advisors who are assisting the Member Secretary shall be nominated

by the Vice-Chairperson and those assisting the General Managers shall be

nominated by the Member Secretary. Every such nomination shall be reported

by the Member Secretary to the Board in its next meeting.

(2)

All Advisors so nominated shall have a term not exceeding three years,

extendable by one year at a time. No honorarium or salary shall be paid to any

advisor so nominated, except cost of travel, wherever necessary, to attend any

meeting called by the Member Secretary or to attend meeting of any committee

or sub-committee related to affairs of the Board.

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15.

Prisons Development Fund.-(1)All moneys received by the Board in

terms of section 10 of the Act, shall be deposited in any of the Commercial

Banks empanelled by the Department of Finance, i.e., Directorate of

Institutional Finance and Banking in the name and style of Punjab Prisons

Development Fund.

(2)

The accounts of the Prisons Development Fund shall be operated by the

Member Secretary. The Accounts Officer of the Board shall be responsible to

prepare the statement of accounts to be presented before the Board from time

to time.

(3)

The Member-Secretary is authorized to draw and incur an expenditure

upto rupees five lakhs at a time on all transactions relating to development and

welfare schemes of the Board. The accounts of all such expenditures, so

incurred, shall be placed before the Board from time to time for its approval. In

case of urgent matters where the expenditure exceeds rupees five lakhs, the

Member-Secretary shall obtain prior approval of the Senior Vice-Chairperson

through the Vice-Chairperson, and seek ratification of the Board in its next

meeting after the date of withdrawal of amount.

(4)

To meet the day-to-day contingent expenditure of the Board, an amount

of Rupees two lakh shall be kept as permanent advance with Member-Secretary

which shall be recouped from time-to-time.

(5)

The Member-Secretary is authorized to give an advance amount not

exceeding rupees two lakhs to each Subsidiary Unit in Central Jails and not

exceeding rupees one lakh to each Subsidiary Unit in other jails, as working

capital forundertaking commercial and other activities to meet the objects and

functions of the Board.

(6)

The Prisons Development Fund shall be applied to meet the following

expenses:-

(i)

all expenses incurred towards conducting meetings of the Board;

(ii)

all expenses relating to the maintenance of office of the Board;

(iii)

all allowances which are payable to the official and non-official

members of the Board;

(iv)

all expenses to conduct the meetings for matters related to the

Board by the Member Secretary, Regional Managers and General

Managers as per limits prescribed by the Board from time-to-time.

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(v)

salaries, allowances, loans and advances payable to the officers

and employees appointed by the Board;

(vi)

consultancy charges payable to the experts/consultants appointed

by the Board from time to time;

(vii) travel expenses, if any, to honorary Advisors nominated to assist

Member Secretary and General Managers;

(viii) repayment of loans borrowed by the Board;

(ix)

expenditures payable towards the cost of acquiring movable and

immovable properties, machinery, furniture etc., for construction of

new prisons, office buildings and improving infrastructure;

(x)

expenditures incurred towards renovation, repairs and extension of

existing prison buildings, both residential and non- residential;

(xi)

expenditures payable towards modernization of programs or welfare

schemes for treatment of prisoners, education, vocational training,

industry, welfare, sports, manufacturing activities, agriculture, poultry,

dairy, horticulture and such other activities carried on in prisons;

(xii) expenditures payable towards modernization of the prison

administration, such as procurement of information technology and

telecommunication equipment, purchase and development of

software, vehicles, security and surveillance equipment, any other

professional gadgets etc;

(xiii) charges payable for academic studies and research projects

undertaken in the premises of the prisons;

(xiv) fees payable towards auditing of the accounts of the Board;

(xv) expenses towards holding of conferences, workshops, seminars,

symposiums, training programs and study tours of Prison officials

within the country and abroad;

(xvi) expenditure payable towards the welfare of prison staff and their

families;

(xvii)loans given to jails to meet urgent cash requirements for medical

treatment, purchase of medicines and other essential items; and to

be recoved on clearance of bills by the treasury; and

(xviii) any other expenditure as decided by the Board.

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16.

Borrowings by the Board.- (1)The Board may borrow, with the approval

of the Government, any sum/sums on the security of its funds or assets for the

purposes mentioned in section 9 of the Act. The Member-Secretary, on behalf

of the Board, shall negotiate with the lending institutions the terms and conditions

and all other aspects related with the borrowing of funds.

(2)

Any money borrowed under this rule shall not be applied for any other

purpose without the previous sanction of the Government. While applying for

such sanction of the Government, the Board shall furnish all such particulars in

respect of the amount, purpose, nature and circumstances of the proposed

borrowing as the Government may require.

(3)

No borrowing shall have any impact on the state finance, and the Board

shall ensure compliance of all guidelines issued by the Government from time

to time in this regard.

17.

Advance of loans and sanction of grants and subsidies.- Loans,

grants and subsidies may be sanctioned by the Board to the industrial units of

the prison and for other commercial/non-commercial or welfare projects, at

rates and on terms and conditions, as approved by it, from time to time, without

having any impact on state finances and without asking any State Government

Guarantee.

18. Objects and functions of the Board.- For meeting the objects and

functions of the Board as enshrined in section 9 of the Act, the Board may

undertake the activities either directly by itself, or by other party on contract/

outsource, or through a partnership agreement with a government/semi-

government organization, or through public private partnership mode, or through

a joint venture with any entity or institution, or through any other mode like

special purpose vehicle etc, on the terms and conditions approved by the Board

on project-to-project basis.

19.

Contracts and Memoranda of Understandings.- (1)The Board may

enter into any contract or a Memorandum of Understandings (MoUs) with

any entity, whether government or semi-government or commercial or non-

commercial or on his behalf by duly authorized agent, for undertaking activities

in pursuance of the objects and functions of the Board. All such contracts or

MoUs shall be finalized with the approval of the Chairperson and shall be

placed before the Board in its next meeting for ratification.

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(2)

Contracts or MoUs made on behalf of the Board shall not be binding on

the Board unless they are executed by the Member Secretary or on his behalf

by duly authorized agent by the Board and the seal of the Board affixed thereto.

(3)

The Member Secretary or any person who is duly authorized to enter

into contracts or to sign MoUs on behalf of the Board shall not be liable personally

for any assurance or contracts made on behalf of the Board. Any liability

arising out of such assurance or contract shall be discharged from the funds at

the disposal of the Board.

20.

Estimates of income and expenditure of the Board.- (1) The Member

Secretary shall at a special meeting of the Board to be held not later than first

week of February every year, lay before the Board for its approval, an estimate

to the income and expenditure of the Board for the next financial year. The

estimates of income and expenditure of the Board for every financial year

shall consist of two separate parts, namely:-

(a)

the expenditure to be incurred in respect of schemes and

developmental activities finalized by the Board for its approval.

(b)

the amounts of grants/loans/advances to be obtained shall be

submitted to the State Government for approval on or before the

first day of October of the previous year.

(2)

The estimates approved by the Board in respect of Part (a) and by the

Government in respect of Part (b) shall form the estimates of income and

expenditure of the Board for the prospective financial year and shall be presented

before the Board by the Member Secretary.

(3)

Every such estimate shall make provision for the due fulfillment of all the

liabilities of the Board and for the efficient administration of the Act.

(4)

The estimates of income and expenditure of the Board shall be submitted

to the Government for its approval.

(5)

The Board may re-appropriate any amount under the head of account to

another without prior approval of the State Government.

21.

Supplementary estimates.-lf, for any reason, substantial modifications

of the income and expenditure estimates finally approved by the Government

are likely to be involved during any financial year, a revised income and

expenditure estimate, if any, including all the expenditure not covered in the

original budget estimate shall be laid before the Board for its approval at a

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special meeting to be held in the third quarter of each financial year.

22.

Placing the Board in possession of funds.- (1) When the budget

estimates relating to the Board in respect of amounts of grants/loans/ advances

have been approved by the Government, and due appropriation has been made

by the Legislature in this behalf, the Government will periodically place the

funds directly to the Personal Deposit Account of the Board operated for this

purpose.

(2)

The grants/loans/advances shall only be released upon submission of

utilization certificate to the Government for such funds which were released to

the Board in the previous year.

23.

Appointment of Adhoc and Standing Committees.-(1) To secure

efficient discharge of its functions, the Board may, from time to time, appoint

one or more committee/committees presided over by either a Member of the

Board; or any officer of the Board, including the ex-officio Regional Manager,

General Manger or Deputy General Manager; or Consultant or honorary

Advisors appointed under these rules or any other expert as decided by the

Board.

(2)

The Committee/Committees to be constituted under sub-rule (1) shall

be of two types:-

(a)

Adhoc Committees:- For the purpose of undertaking specific

assignments such as Rules Committee, Assets and Liabilities

Committee etc.; and

(b)

Standing Committees:- For the purpose of assignments of continuing

nature and functioning ceaselessly to assist the Board in its duties,

such as:-

(i)

Administrative Approvals Committee(s);

(ii)

Purchase Committee(s);

(iii)

Any other Standing Committee constituted to perform any

function of continuing nature.

(3)

Adhoc Committee(s) formed under sub-rule (2) shall be constituted by

the Vice-Chairperson, and shall have specific assignments as specified in the

notification for its formation. On completion of deliberations, the Adhoc

Committee, shall submit its final recommendations to the Vice-Chairperson

and shall cease, and become functus officio. The Member Secretary shall

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cause the final recommendations of Adhoc Committee so constituted, and the

action taken on its recommendations, to be included in the agenda of the next

meeting of the Board:

Provided that Adhoc Committee may be chaired either by a Member of

the Board; or by any officer of the Board, including the ex-officio Regional

Manager, General Manager or Deputy General Manager; or Consultant or

honorary Advisors, appointed under these rules or any other expert as decided

by the Board.

(4)

The Administrative Approval Committee(s) shall function to assist the

Board in various projects and activities proposed by the Member Secretary to

be undertaken by the Board consistent with the various provisions of the Act

subject to the administrative approvals. The Administrative Approval

Committee(s) shall be constituted with the approval of the Vice-Chairperson

and ratified by the Board in its next meeting:

Provided that the Administrative Approval Committee(s) shall be

presided over either by a Member of the Board; or by any officer of the

Board, including the ex-officio Regional Manager, General Manger or Deputy

General Manager.

(5)

The Purchase Committee(s) shall consider and approve all the purchases

on behalf of the Board. The Purchase Committee(s) shall be constituted by

the approval of the Vice-Chairperson and ratified by the Board in its next

meeting.

Provided that the Purchase Committee(s) shall be chaired by either a

Member of the Board.

(6)

Any purchases made by any committee constituted under these rules

shall be in accordance with the procedure as laid down in the Punjab

Transparency of Public Procurement Act, 2019 and rules made thereunder, or

as specifically prescribed by the Board from time to time:

Provided that the Member Secretary may further constitute Tender

Committees and Technical Committees, as per requirement, to assist the

Administrative Committee(s) and Purchase Committee(s):

Provided further that any technical expert of any Government Department

or Undertaking may be co-opted as additional member of any committee to

guide and to give advise on issues of technical nature.

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24.

Movable and immovable properties of the Board.- (1)All movable

and immovable properties belonging to all existing jail canteens, to the Society

for Development of Prisoners and Employees of Prison Department, or those

bought out of the welfare fund of jails, or any other such property not bought

out of budgetary allocations shall be taken over by the Board.

(2)

The Board may acquire movable property by obtaining quotations or

tenders or by getting the properties valued by a competent technical authority

of the Government.

(3)

The Board may acquire immovable properties either by agreement or by

private negotiations or by moving the Government to acquire such property in

accordance with the provisions of The Right to Fair Compensation and

Transparency in Land Acquisition, 2013, or any law of acquisition for the time

being in force in the State.

(4)

Immovable properties other than lands, should be got estimated by the

Public Works Department before they are sold, and then sold either by private

negotiations or in public auction for a sum not less than the value fixed by

Public Works Department. lf the immovable property is land, the market value

shall be fixed by the Deputy Commissioner and then sold either by private

negotiation or in public auction for a sum not less than the value fixed by the

Deputy Commissioner subject to the approval of the Board.

(5)

The Board may lease out its immovable properties at such rates not less

than those fixed by Public Works Department or Punjab Police Housing

Corporation in case of buildings and the Deputy Commissioner in case of

lands.

25.

Submission of Annual Report.-(1) The Board shall within six months

from the date of the closing of each financial year or within any extended

time-limit accorded by the Government, submit to the Government its annual

report giving an account of its activities during the year in the given Form-A

appended to these rules.

(2)

The accounts of the Board shall be audited by the Auditor General, Punjab

who shall furnish a statement, where necessary, in regard to any material

impropriety or irregularity which he may observe in the expenditure or in the

recovery of money due to, or in the accounts of the Board to the Board and the

Government.

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(3)

The Board shall forthwith remove any defect or irregularity which is

pointed out by the Auditor General, Punjab and shall report to the Government

the action taken by the Board thereon within ninety days from the date of the

receipt of the report from Auditor General, Punjab.

(4)

A copy of the annual report approved by the Board shall be circulated to

all the members of the Board for their information.

26.

Books of account and other records.-The Board shall maintain proper

accounts like cashbook, bank-book, journal, ledgers, bills, vouchers and such

other records like assets and liabilities as per accounts standard system.

27.

Audit of accounts of the Board.-The accounts of the Board shall be

audited annually as per the Act. The accounts of the Board, as certified by the

auditor, together with audit report thereon, shall be forwarded annually to the

government, and the government may issue such instructions to the Board in

respect thereof, as it deems fit and the Board shall comply with such instructions.

28.

Protection of action taken in good faith.- (1) No suit, prosecution or

other legal proceedings shall be entertained in any court against the Board or

against any officer/employee of the Board or against any person acting under

the order or direction of the Board; or any officer/employee of the Board

which is done or intended to be done, is in good faith, under the Act, or any rule

or regulation made thereunder;

(2)

No suit or prosecution or other legal proceedings shall lie against any

officer or employee of the Board for any act done or purported to be done

under the Act or any rule or regulation made thereunder.

29.

Custody of common seal.- The common seal of the Board shallbe kept

in the custody of the Member-Secretary of the Board.

30.

Power to relax.-(1) The Chairperson may reduce the notice period for

calling meeting of Board from seven days to such other period, but not less

than twenty four hours, if he/she so deems fit.

(2)

Where the Government is of the opinion that it is necessary or expedient

so to do, it may, by order, for reasons to be recorded in writing, relax any of the

provisions of these rules in furtherance of the objectives of the Act.

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'FORM-A'

(see rule 25)

Annual Report of the Punjab Prisons Development Board for the

year ……..

Introduction-

(i)

Message from the Chairperson and other Members of the Board;

(ii)

Report of the Member Secretary

Functions of the Board

Composition of the Board

(i)

Chairperson

(ii)

Senior Vice-Chairperson

(iii)

Vice-Chairperson

(iv)

Member Secretary

(v)

Members

Activities of the Board-

(i)

Programs and projects undertaken in the year;

(ii)

Status of programs and projects under execution from previous year;

(iii)

Particulars of Assets acquired during the year;

Annual Accounts-

(i)

Receipts;

(ii)

Expenditure;

(iii)

Assets and Liabilities;

(iv)

Steps taken to secure adequate finance for formulating fresh

schemes; etc.

Prospective plans-

(i)

Projects and programs to be undertaken in future;

(ii)

Plans for new sources of revenue generation;

(iii)

Plans for recruitment of officers or experts.

General Remarks.

R.VENKAT RATNAM,

Additional Chief Secretary to Government of Punjab,

Department of Jails.

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PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 25, 2020

(AGHN 4, 1942 SAKA)

639

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 17th November, 2020

No. S.O. 54/P.A.5/2017/S.172/2020.-WHEREAS, sub-section (1) of

section 44 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5

of 2017) (hereafter in this Order referred to as the said Act) provides that

every registered person, other than an Input Service Distributor, a person paying

Tax under section 51 or section 52, a casual taxable person and a non-resident

taxable person, shall furnish an annual return for every financial year

electronically in such form and manner as may be prescribed on or before the

thirty- first day of December following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return

electronically for every financial year as referred to in sub-section (1) of section

44 of the said Act, certain technical problems are being faced by the taxpayers

as a result whereof, the said annual return for the period from the 1st July, 2017

to the 31st March, 2018 could not be furnished by the registered persons, as

referred to in the said sub-section (1) and because of that, certain difficulties

have arisen in giving effect to the provisions of the said section.

NOW, THEREFORE, in exercise of the powers conferred by section

172 of the said Act and all other powers enabling him in this behalf, the

Government of Punjab, on recommendations of the Council, is pleased to make

the following Order, to remove the difficulties, namely:-

(1)

This Order may be called the Punjab Goods and Services Tax

(Removal of Difficulties) Order, 2020.

(2)

This order shall be deemed to have come into force with effect

from the 26th day of December, 2019.

In the Punjab Goods and Services Tax Act, 2017, in section 44, in the

Explanation, for the figures, letters and word "31st December, 2019", the figures,

letters and word "31 st January, 2020" shall be substituted.

A VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2166/11-2020/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 25, 2020

(AGHN 4, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 17th November, 2020

No. S.O. 55/P.A.5/2017/S.128/Amd./2020.-In exercise of the powers

conferred by section 128 of the Punjab Goods and Services Tax Act, 2017

(Punjab Act No. 5 of 2017) and all other powers enabling him in this behalf,

the Governor of Punjab, on the recommendations of the Council, is pleased to

make the following amendment in Government of Punjab, Department of

Excise and Taxation, Notification No. S.O.13/P.A.5/2017/S.128/2018, dated

the 27th February, 2018 namely:-

AMENDMENT

In the said notification, after the second proviso, the following proviso shall be

inserted, namely:-

"Provided also that the amount of late fee payable under section 47 of the said

Act shall stand waived for the registered persons who failed to furnish the

details of outward supplies in FORM GSTR-1 for the months or quarters

from July, 2017 to November, 2019 by the due date but furnishes the said

details in FORM GSTR-1 between the period from 19th December, 2019 to

10th January, 2020."

This notification shall be deemed to have come into force with effect

from the 19th day of December, 2019.

A VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

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