©
GOVERNMENT OF TAMIL NADU
2019
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 11.20 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 17] CHENNAI, MONDAY, JANUARY 14, 2019 Margazhi 30, Vilambi, Thiruvalluvar Aandu–2049
Part IV—Section 2
Tamil Nadu Acts and Ordinances
CONTENTS
Pages.
Acts:—
No. 1 of 2019—Tamil Nadu Payment of Salaries (Amendment) Act, 2019 .. .. 2 No. 2 of 2019— Tamil Nadu Agricultural Produce Marketing (Regulation) Amendment
Act, 2019.
3-4 No. 3 of 2019—Tamil Nadu Goods and Services Tax (Amendment) Act, 2019. .. .. 5-12 No. 4 of 2019—Tamil Nadu Value Added Tax (Amendment) Act, 2019. .. .. 13-14 No. 5 of 2019—Tamil Nadu Panchayats (Amendment) Act, 2019. 15-16 No. 6 of 2019—Tamil Nadu Municipal Laws (Amendment) Act, 2019... .. .. 17-20 No. 7 of 2019—Tamil Nadu Appropriation Act, 2019 .. .. .. .. 21-27 17-Ex-IV-2—1
[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:—
ACT No. 1 OF 2019.
An Act further to amend the Tamil Nadu Payment of Salaries Act, 1951.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
1. (1) This Act may be called the Tamil Nadu Payment of Salaries (Amendment) Act, 2019. Short title and
commence-
ment.
(2) It shall be deemed to have come into force on the 13th day of August 2018.
Tamil Nadu
2. After section 12-C of the Tamil Nadu Payment of Salaries Act, 1951, the following section Act XX of 1951.
Insertion of new shall be inserted, namely:--
section 12-D.
"12-D. Railway fare for former Members.—Every person, who had been a Member of the Legislative Assembly or the Legislative Council, shall be eligible for railway fare for his journey in two-tier air-conditioned class from his usual place of residence to Chennai for participating in the Independence day and Republic day Celebrations and for his return journey, subject to such conditions as may be prescribed:
Provided that railway fare under this section shall not be paid to any former Member of the Legislative Assembly or the Legislative Council, who is in receipt of free railway pass issued by the Central Government or by any other authority for having been a Member of Parliament.".
Tamil Nadu
Repeal and 3. (1) The Tamil Nadu Payment of Salaries (Second Amendment) Ordinance, 2018 is Ordinance 1 of
savings.
hereby repealed.
2018.
Tamil Nadu
(2) Notwithstanding such repeal, anything done or any action taken under the Act XX of
Tamil Nadu Payment of Salaries Act, 1951, as amended by the said Ordinance, shall be 1951.
deemed to have been done or taken under the said Act, as amended by this Act.
(By order of the Governor)
S.S. POOVALINGAM, Secretary to Government, Law Department.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:—
ACT No. 2 OF 2019.
An Act further to amend the Tamil Nadu Agricultural Produce
Marketing (Regulation) Act,1987.
B(cid:3469) it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
Short title and 1. (1) This Act may be called the Tamil Nadu Agricultural Produce Marketing
commen- (Regulation) Amendment Act, 2019.
cement.
(2) It shall be deemed to have come into force on the 30th day of November 2018.
Tamil Nadu Act
Amendment of 2. In section 33 of the Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 27 of 1989.
section 33. 1987, in the proviso to sub-section (1), for the expression "seven years and six months", the expression "eight years and six months" shall be substituted.
Tamil Nadu
3. (1) The Tamil Nadu Agricultural Produce Marketing (Regulation) Second Repeal and Saving.
Ordinance
Amendment Ordinance, 2018 is hereby repealed.
3 of 2018.
Tamil Nadu Act
(2) Notwithstanding such repeal, anything done or any action taken under the 27 of 1989. Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987, as amended by the said Ordinance, shall be deemed to have been done or taken under the said Act, as amended by this Act.
(By order of the Governor)
S.S. POOVALINGAM, Secretary to Government, Law Department.
17-Ex-IV-2—1a4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5 The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:—
ACT No. 3 OF 2019.
An Act to amend the Tamil Nadu Goods and Services Tax Act, 2017.
B(cid:3469) it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
Short title and 1. (1) This Act may be called the Tamil Nadu Goods and Services Tax (Amendment)
commence- Act, 2019.
ment.
(2) (i) Sections 3 and 30 shall be deemed to have come into force on the 1st day of July 2017;
(ii) Other sections of this Act shall come into force on such date as the State Government may, by notifi cation in the Offi cial 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.
Tamil Nadu Act
Amendment of 2. In section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter 19 of 2017.
section 2.
referred to as the principal Act),—
(1) in clause (4), for the expression "the Appellate Authority and the Appellate Tribunal", the expression "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted;
(2) in clause (16), for the expression "Central Board of Excise and Customs", the expression "Central Board of Indirect Taxes and Customs" shall be substituted;
(3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:—
"(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and";
(4) clause (18) including the Explanation thereunder shall be omitted;
(5) in clause (35), for the expression "clause (c)", the expression "clause (b)" shall be substituted;
(6) in clause (69), in sub-clause (f), after the expression "Article 371", the expression "and Article 371J" shall be inserted;
(7) in clause (102), the following Explanation shall be added, namely:—
"Explanation.— For the removal of doubts, it is hereby clarifi ed that the expression "services" includes facilitating or arranging transactions in securities.".
3. In section 7 of the principal Act,— Amendment of
section 7.
(1) in sub-section (1),—
(a) in clause (b), after the expression "or furtherance of business;", the expression "and" shall be added;
(b) in clause (c), the expression "and" occurring after the expression "without a consideration;", shall be omitted;
(c) clause (d) shall be omitted;
6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY(2) after sub-section (1), the following sub-section shall be inserted, namely:—
"(1A) Where certain activities or transactions, constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.";
(3) in sub-section (3), for the expression, "sub-sections (1) and (2)", the expression "sub-sections (1), (1A) and (2)" shall be substituted.
Amendment of
4. In section 9 of the principal Act, for sub-section (4), the following sub-section shall section 9.
be substituted, namely:—
"(4) The Government may, on the recommendations of the Council, by notifi cation, specify a class of registered persons who shall, in respect of supply of specifi ed categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.".
Amendment of
5. In section 10 of the principal Act,—
section 10.
(1) in sub-section (1),—
(a) for the expression "in lieu of the tax payable by him, an amount calculated at such rate", the expression "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted;
(b) in the proviso, for the expression "one crore rupees, as may be recommended by the Council.", the expression "one crore and fi fty lakh rupees as may be recommended by the Council:" shall be substituted;
(c) after the proviso, the following proviso shall be added, namely:—
"Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in the State in the preceding fi nancial year or fi ve lakh rupees, whichever is higher.";
(2) in sub-section (2), for clause (a), the following clause shall be substituted, namely:—
"(a) save as provided in sub-section (1), he is not engaged in the supply of services;".
Amendment of
6. In section 12 of the principal Act, in sub-section (2), in clause (a), the expression section 12. "sub-section (1) of " shall be omitted.
Amendment of
7. In section 13 of the principal Act, in sub-section (2), the expression "sub-section (2) section 13. of" in two places where it occurs, shall be omitted.
Amendment of
8. In section 16 of the principal Act, in sub-section (2),—
section 16.
(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:—
"Explanation.— For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services—
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.";
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7(2) in clause (c), for the expression "section 41", the expression "section 41 or section 43A" shall be substituted.
Amendment of 9. In section 17 of the principal Act,—
section 17.
(1) in sub-section (3), the following Explanation shall be added, namely:—
"Explanation.—For the purposes of this sub-section, the expression "value of exempt supply'' shall not include the value of activities or transactions specifi ed in Schedule III, except those specifi ed in paragraph 5 of the said Schedule.";
(2) in sub-section (5), for clauses (a) and (b), the following clauses shall be substituted, namely:—
"(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:—
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used—
(i) for making the following taxable supplies, namely:—
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on fl ying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available—
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specifi ed therein;
(ii) where received by a taxable person engaged—
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both—
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specifi ed therein, life insurance and health insurance:
Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fi tness centre; and
(iii) travel benefi ts extended to employees on vacation such as leave or home travel concession:
8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYProvided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.".
Amendment of
10. In section 20 of the principal Act, in the Explanation, in clause (c), for the expression section 20. "under entry 84", the expression "under entries 84 and 92A" shall be substituted.
Amendment of
11. In section 22 of the principal Act,—
section 22.
(1) in sub-section (1), after the proviso, the following proviso shall be added, namely:—
"Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the fi rst proviso, he shall be liable to be registered if his aggregate turnover in a fi nancial year exceeds the amount equivalent to such enhanced turnover.";
(2) in the Explanation, in clause (iii), the following shall be added at the end, namely:—
"except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.".
Amendment of
12. In section 24 of the principal Act, for clause (x), the following clause shall be section 24. substituted, namely:—
"(x) every electronic commerce operator who is required to collect tax at source under section 52;".
Amendment of
13. In section 25 of the principal Act,—
section 25.
(1) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:—
"Provided further that a person having a unit, as defi ned in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State.";
(2) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:—
"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
Amendment of
14. In section 29 of the principal Act,—
section 29.
(1) in the marginal heading, after the expression "Cancellation", the expression "or suspension" shall be inserted;
(2) in sub-section (1), after clause (c), the following proviso shall be added, namely:—
"Provided that during pendency of the proceedings relating to cancellation of registration fi led by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.";
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 9(3) in sub-section (2), after the proviso, the following proviso shall be added, namely:—
"Provided further that during pendency of the proceedings relating to cancellation of registration, the proper offi cer may suspend the registration for such period and in such manner as may be prescribed.".
15. In section 34 of the principal Act,— Amendment of
section 34.
(1) in sub-section (1),—
(i) for the expression "Where a tax invoice has", the expression "Where one or more tax invoices have" shall be substituted;
(ii) for the expression "a credit note", the expression "one or more credit notes for supplies made in a fi nancial year" shall be substituted;
(2) in sub-section (3),—
(i) for the expression "Where a tax invoice has", the expression "Where one or more tax invoices have" shall be substituted;
(ii) for the expression "a debit note", the expression "one or more debit notes for supplies made in a fi nancial year" shall be substituted.
Amendment of 16. In section 35 of the principal Act, in sub-section (5), the following proviso shall be
section 35.
added, namely:—
"Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.".
17. In section 39 of the principal Act,— Amendment of
section 39.
(1) in sub-section (1),—
(a) for the expression "in such form and manner as may be prescribed", the expression "in such form, manner and within such time as may be prescribed" shall be substituted;
(b) the expression "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted;
(c) the following proviso shall be added, namely:—
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specifi ed therein.";
(2) in sub-section (7), the following proviso shall be added, namely:—
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specifi ed therein.";
(3) in sub-section (9),—
(a) for the expression "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the expression "in such form and manner as may be prescribed" shall be substituted;
17-Ex-IV-2—210 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (b) in the proviso, for the expression "the end of the fi nancial year", the expression "the end of the fi nancial year to which such details pertain" shall be substituted.
Insertion of new
18. After section 43 of the principal Act, the following section shall be inserted, section 43A. namely:—
"43A. Procedure for furnishing return and availing input tax credit.— (1)
Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verifi cation thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specifi ed in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,—
(a) within six months of taking registration;
(b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount,
shall be such as may be prescribed.".
Amendment of
19. In section 48 of the principal Act, in sub-section (2), after the expression "section section 48. 45", the expression "and to perform such other functions" shall be inserted.
Amendment of
20. In section 49 of the principal Act,—
section 49.
(1) in sub-section (2), for the expression "section 41", the expression "section 41 or section 43A" shall be substituted;
(2) in sub-section (5),—
(a) in clause (c), the following proviso shall be added, namely:—
"Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax.";
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 11(b) in clause (d), the following proviso shall be added, namely:—
"Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax.".
Insertion of new 21. After section 49 of the principal Act, the following sections shall be inserted,
sections 49A namely:—
and 49B.
"49A. Utilisation of input tax credit subject to certain conditions.—
Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has fi rst been utilised fully towards such payment.
49B. Order of utilisation of the input tax credit.— Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub- section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.".
Amendment of 22. In section 52 of the principal Act, in sub-section (9), for the expression "section 37",
section 52.
the expression "section 37 or section 39" shall be substituted.
Amendment of 23. In section 54 of the principal Act,—
section 54.
(1) in sub-section (8), in clause (a),—
(a) for the expression "on zero-rated supplies", the expression "on export" shall be substituted;
(b) for the expression "such zero-rated supplies", the expression "such exports" shall be substituted;
(2) in the Explanation, in clause (2),—
(a) in sub-clause (c), in item (i), after the expression "foreign exchange", the expression "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted;
(b) for sub-clause (e), the following sub-clause shall be substituted, namely:—
"(e) in the case of refund of unutilised input tax credit under clause (ii) of the fi rst proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;".
Amendment of 24. In section 79 of the principal Act, after sub-section (4), the following Explanation
section 79.
shall be added, namely:—
"Explanation.—For the purposes of this section, the word person shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.".
Amendment of 25. In section 107 of the principal Act, in sub-section (6), in clause (b), after the
section 107.
expression "arising from the said order,", the expression "subject to a maximum of twenty- fi ve crore rupees," shall be inserted.
Amendment of 26. In section 112 of the principal Act, in sub-section (8), in clause (b), after the
section 112.
expression "arising from the said order," the expression "subject to a maximum of fi fty crore rupees," shall be inserted.
Amendment of 27. In section 129 of the principal Act, in sub-section (6), including the proviso, for the
section 129.
expression "seven days", in two places where it occurs, the expression "fourteen days" shall be substituted.
17-Ex-IV-2—2a12 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Amendment of
28. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, section 143. the following proviso shall be added, namely:—
"Provided further that the period of one year and three years may, on suffi cient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years, respectively.".
Amendment of
29. In Schedule I of the principal Act, in paragraph 4, for the expression "taxable Schedule I. person", the expression "person" shall be substituted.
Amendment of
30. In Schedule II of the principal Act, in the heading, after the expression "ACTIVITIES", Schedule II. the expression "OR TRANSACTIONS" shall be inserted.
Amendment of
31. In Schedule III of the principal Act,—
Schedule III.
(1) after paragraph 6, the following paragraphs shall be inserted, namely:—
"7. Supply of goods from a place outside India to another place outside India without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.";
(2) The existing Explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, the following Explanation shall be added, namely:—
"Explanation 2.— For the purposes of paragraph 8, the expression "warehoused goods" shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962).".
Repeal and
Tamil Nadu 32. (1) The Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018 is saving.
Ordinance 2 of hereby repealed.
2018.
Tamil Nadu Act (2) Notwithstanding such repeal, anything done or any action taken under the
19 of 2017.
Tamil Nadu Goods and Services Tax Act, 2017, as amended by the said Ordinance, shall be deemed to have been done or taken under the said Act, as amended by this Act.
(By order of the Governor)
S.S. POOVALINGAM, Secretary to Government, Law Department.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 13The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:—
ACT No. 4 OF 2019.
An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.
B(cid:3469) it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
1. (1) This Act may be called the Tamil Nadu Value Added Tax (Amendment) Act, 2019. Short title and
commence-
ment.
(2) It shall be deemed to have come into force on the 30th day of July, 2018.
Tamil Nadu Act
Amendment 2. In the Second Schedule to the Tamil Nadu Value Added Tax Act, 2006,—
32 of 2006.
of Second (1) for Serial No.3 and the entries relating thereto in columns (2), (3) and (4), the
Schedule.
following shall, respectively, be substituted:-
At the point
58 per cent.
"3. Foreign liquors, that is to say,
of fi rst sale
wines, spirits, and beers,
in the State.
imported into India from foreign
countries and dealt with under
14.5 per cent.".
At the
the Customs Tariff Act, 1975
second point
(Central Act 51 of 1975) or under
of sale in the
any other law for the time being
State.
in force relating to the duties
of customs on goods imported
into India.
(2) after the Explanation I, the following Explanation shall be inserted, namely:—
"Explanation IA.—For the purpose of levy of tax on the goods specifi ed against Serial No.3, at the second point of sale in the State, the total turnover of that goods shall be taken into account.".
(By order of the Governor)
S.S. POOVALINGAM, Secretary to Government, Law Department.
14 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 15The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:—
ACT No. 5 OF 2019.
An Act further to amend the Tamil Nadu Panchayats Act, 1994.
B(cid:3469) it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
Short title and 1. (1) This Act may be called the Tamil Nadu Panchayats (Amendment)
commence- Act, 2019.
ment.
(2) It shall be deemed to have come into force on the 31st day of December 2018.
Tamil Nadu Act
Amendment of 21 of 1994.
section 261-A.
2. In section 261-A of the Tamil Nadu Panchayats Act, 1994, for the expression "upto the 31st day of December 2018", the expression "upto the 30th day of June 2019" shall be substituted.
Tamil Nadu
Repeal and 3. (1) The Tamil Nadu Panchayats (Third Amendment) Ordinance, 2018 is Ordinance 4
saving.
hereby repealed.
of 2018.
Tamil Nadu Act
21 of 1994.
(2) Notwithstanding such repeal, anything done or any action taken under the Tamil Nadu Panchayats Act, 1994, as amended by the said Ordinance, shall be deemed to have been done or taken under the said Act, as amended by this Act.
(By order of the Governor)
S.S. POOVALINGAM, Secretary to Government, Law Department.
16 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 17The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th January 2019 and is hereby published for general information:—
ACT No. 6 OF 2019.
An Act further to amend the laws relating to the Municipal Corporations and
Municipalities in the State of Tamil Nadu.
B(cid:3469) it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:—
PART – I.
PRELIMINARY.
1. (1) This Act may be called the Tamil Nadu Municipal Laws (Amendment) Act, 2019. Short title and
commence- (2) It shall be deemed to have come into force on the 31st day of December 2018.
ment.
PART – II.
AMENDMENT TO THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919.
2. In section 414-B of the Chennai City Municipal Corporation Act, 1919, for the Tamil Nadu
Amendment of Act IV of
section expression "upto the 31st day of December 2018", the expression "upto the 30th day of 1919.
414-B.
June 2019" shall be substituted.
PART – III.
AMENDMENT TO THE TAMIL NADU DISTRICT MUNICIPALITIES ACT, 1920.
Tamil Nadu
3. In section 375-B of the Tamil Nadu District Municipalities Act, 1920, for the Amendment Act V of
of section expression "upto the 31st day of December 2018", the expression "upto the 30th day of 1920.
375-B.
June 2019" shall be substituted.
PART – IV.
AMENDMENT TO THE MADURAI CITY MUNICIPAL CORPORATION ACT, 1971.
4. In section 510-AAA of the Madurai City Municipal Corporation Act, 1971, for the Amendment of Tamil Nadu
Act 15 of
section 510- expression "upto the 31st day of December 2018", the expression "upto the 30th day of 1971.
AAA.
June 2019" shall be substituted.
PART – V.
AMENDMENT TO THE COIMBATORE CITY MUNICIPAL CORPORATION ACT, 1981.
5. In section 511-AAA of the Coimbatore City Municipal Corporation Act, 1981, for Tamil Nadu
Amendment of Act 25 of
section 511- the expression "upto the 31st day of December 2018", the expression "upto the 30th day of 1981.
AAA.
June 2019" shall be substituted.
PART – VI.
AMENDMENT TO THE TIRUCHIRAPPALLI CITY MUNICIPAL CORPORATION
ACT, 1994.
6. In section 10-A of the Tiruchirappalli City Municipal Corporation Act, 1994, for the Tamil Nadu
Amendment Act 27 of
of section expression "upto the 31st day of December 2018", the expression "upto the 30th day of 1994.
10-A.
June 2019" shall be substituted.
17-Ex-IV-2—318 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
PART – VII.
AMENDMENT TO THE TIRUNELVELI CITY MUNICIPAL CORPORATION ACT, 1994.
Tamil Nadu Act 7. In section 10-A of the Tirunelveli City Municipal Corporation Act, 1994, for the Amendment
28 of 1994.
expression "upto the 31st day of December 2018", the expression "upto the 30th day of of section
June 2019" shall be substituted.
10-A.
PART – VIII.
AMENDMENT TO THE SALEM CITY MUNICIPAL CORPORATION ACT, 1994.
Tamil Nadu Act 8. In section 10-A of the Salem City Municipal Corporation Act, 1994, for the expression Amendment
"upto the 31st day of December 2018", the expression "upto the 30th day of June 2019" 29 of 1994.
of section
shall be substituted.
10-A.
PART – IX.
AMENDMENT TO THE TIRUPPUR CITY MUNICIPAL
CORPORATION ACT, 2008.
Tamil Nadu Act Amendment of
9. In section 9-A of the Tiruppur City Municipal Corporation Act, 2008, for the
7 of 2008.
section 9-A. expression "upto the 31st day of December 2018", the expression "upto the 30th day of June 2019" shall be substituted.
PART – X.
AMENDMENT TO THE ERODE CITY MUNICIPAL
CORPORATION ACT, 2008.
Tamil Nadu Act Amendment of
10. In section 9-A of the Erode City Municipal Corporation Act, 2008, for the expression section 9-A. "upto the 31st day of December 2018", the expression "upto the 30th day of June 2019" 8 of 2008.
shall be substituted.
PART – XI.
AMENDMENT TO THE VELLORE CITY MUNICIPAL CORPORATION ACT, 2008.
Amendment of
11. In section 9-A of the Vellore City Municipal Corporation Act, 2008, for the Tamil Nadu
Act 26 of section 9-A. expression "upto the 31st day of December 2018", the expression "upto the 30th day of
2008. June 2019" shall be substituted.
PART – XII.
AMENDMENT TO THE THOOTHUKUDI CITY MUNICIPAL CORPORATION ACT, 2008.
Tamil Nadu Amendment of
12. In section 9-A of the Thoothukudi City Municipal Corporation Act, 2008, for the
Act 27 of section 9-A. expression "upto the 31st day of December 2018", the expression "upto the 30th day of
2008. June 2019" shall be substituted.
PART – XIII.
AMENDMENT TO THE THANJAVUR CITY MUNICIPAL CORPORATION ACT, 2013.
Tamil Nadu Amendment of 13. In section 9-A of the Thanjavur City Municipal Corporation Act, 2013, for the
Act 24 of section 9-A. expression "upto the 31st day of December 2018", the expression "upto the 30th day of June 2019" shall be substituted.
2013.
PART – XIV.
AMENDMENT TO THE DINDIGUL CITY MUNICIPAL CORPORATION ACT, 2013.
Amendment of
14. In section 9-A of the Dindigul City Municipal Corporation Act, 2013, for the Tamil Nadu section 9-A.
Act 25 of expression "upto the 31st day of December 2018", the expression "upto the 30th day of
2013. June 2019" shall be substituted.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1915. (1) The Tamil Nadu Municipal Laws (Sixth Amendment) Ordinance, 2018 is Repeal and Tamil Nadu
hereby repealed.
saving.
Ordinance
5 of 2018.
(2) Notwithstanding such repeal, anything done or any action taken under the Tamil Nadu
Act IV of Chennai City Municipal Corporation Act, 1919, the Tamil Nadu District Municipalities Act, 1919.
1920, the Madurai City Municipal Corporation Act, 1971, the Coimbatore City Municipal Tamil Nadu
Corporation Act, 1981, the Tiruchirappalli City Municipal Corporation Act, 1994, the Act V of
Tirunelveli City Municipal Corporation Act, 1994, the Salem City Municipal Corporation 1920.
Act, 1994, the Tiruppur City Municipal Corporation Act, 2008, the Erode City Municipal Tamil Nadu
Corporation Act, 2008, the Vellore City Municipal Corporation Act, 2008, the Thoothukudi Act 15 of
City Municipal Corporation Act, 2008, the Thanjavur City Municipal Corporation Act, 2013 1971.
and the Dindigul City Municipal Corporation Act, 2013, as amended by the said Ordinance, Tamil Nadu
Act 25 of shall be deemed to have been done or taken under the respective Acts, as amended by 1981.
this Act.
Tamil Nadu
Act 27 of
1994.
Tamil Nadu
Act 28 of
1994.
Tamil Nadu
Act 29 of
1994
Tamil Nadu
Act 7 of
2008.
Tamil Nadu
Act 8 of
2008.
Tamil Nadu
Act 26 of
2008.
Tamil Nadu
Act 27 of
2008.
Tamil Nadu
Act 24 of
2013.
Tamil Nadu
Act 25 of
2013.
(By order of the Governor)
S.S. POOVALINGAM, Secretary to Government, Law Department.
17-Ex-IV-2—3a20 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 21 The following Act of the Tamil Nadu Legislative Assembly received the
assent of the Governor on the 14th January 2019 and is hereby
published for general information:—
ACT No. 7 OF 2019.
An Act to Provide for the appropriation of certain further moneys out of the
Consolidated Fund of the State for the services and purposes of the financial
year which commenced on the 1st day of April 2018.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-ninth Year of the Republic of India as follows:-
1. This Act may be called the Tamil Nadu Appropriation Act, 2019.
Short title.
2. The State Government may appropriate out of the Consolidated Fund of the State for the services and purposes of the financial year which commenced on the 1st day of April 2018, a further sum not exceeding Six thousand four hundred and thirty one crore seventeen lakh two thousand rupees, being moneys required to meet--
(a) the supplementary grants made by the Tamil Nadu Legislative Assembly for that year, as set forth in column (3) of the Schedule; and
(b)
charged
the supplementary expenditure
on the Consolidated Fund of the State
Supplementary appropriation out of the Consolidated Fund of the State for the services and purposes of the financial year which commenced on the 1st day of April 2018.
for that year, as set forth in column (4) of the Schedule.
22 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYTHE SCHEDULE.
(See section 2).
Sums not exceeding
Services and Purposes
Total Demand Number
Charged on the Consolidated Fund of the State
Voted by the Legislative Assembly
(1)
(2)
(3)
(5)
(4)
STATE LEGISLATURE
5,000
5,000
...
1
Revenue
Capital
...
...
...
...
...
...
Loan
GOVERNOR AND COUNCIL OF MINISTERS
1,000
1,000...
2
Revenue
Capital
...
...
...
...
...
...
Loan
ADMINISTRATION OF JUSTICE
15,27,95,000
14,47,71,000 80,24,000
3
Revenue
Capital
...
...
...
...
...
...
Loan
ADI-DRAVIDAR AND TRIBAL WELFARE DEPARTMENT
8,32,53,000
8,32,53,000
...
4
Revenue
Capital
2,000
2,000
...
...
...
...
Loan
AGRICULTURE DEPARTMENT
24,49,80,000
24,49,80,000
...
5
Revenue
Capital
5,000
...
5,000
...
...
...
Loan
1,00,14,000
1,00,14,000
...
6
Revenue
ANIMAL HUSBANDRY (Animal Husbandry, Dairying and Fisheries Department)
Capital
...
...
...
...
...
...
Loan
1,63,96,000
1,63,96,000
...
7
Revenue
FISHERIES (Animal Husbandry, Dairying and Fisheries Department)
Capital
5,000
...
5,000
...
...
...
Loan
3,00,21,000
3,00,21,000
...
9
Revenue
BACKWARD CLASSES, MOST BACKWARD CLASSES AND MINORITIES WELFARE DEPARTMENT
Capital
...
...
...
...
...
...
Loan
10,24,04,000
10,24,04,000
...
10
Revenue
COMMERCIAL TAXES (Commercial Taxes and Registration Department)
Capital
...
...
...
...
...
...
Loan
18,66,04,000
18,66,04,000
...
11
Revenue
STAMPS AND REGISTRATION (Commercial Taxes and Registration Department)
Capital
...
...
...
...
...
...
LoanTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 23 Services and Purposes
Demand Number
(1)
(2)
12
Revenue
CO-OPERATION (Co-operation, Food and Consumer Protection Department)
Capital
Loan 13
Revenue
FOOD AND CONSUMER PROTECTION (Co-operation, Food and Consumer Protection Department)
Capital
Loan ENERGY DEPARTMENT
14
Revenue
Capital
Loan ENVIRONMENT (Environment and Forests Department) 15
Revenue
Capital
Loan FINANCE DEPARTMENT
16
Revenue
Capital
Loan 17
Revenue
HANDLOOMS AND TEXTILES (Handlooms, Handicrafts, Textiles and Khadi Department)
Capital
Loan 18
Revenue
KHADI, VILLAGE INDUSTRIES AND HANDICRAFTS (Handlooms, Handicrafts, Textiles and Khadi Department)
Capital
Loan HEALTH AND FAMILY WELFARE DEPARTMENT 19
Revenue
Capital
Loan HIGHER EDUCATION DEPARTMENT
20
Revenue
Capital
Loan HIGHWAYS AND MINOR PORTS DEPARTMENT 21
Revenue
Capital
Loan Sums not exceeding
Total Charged on the Consolidated Fund of the State
Voted by the Legislative Assembly
(3)
(5)
(4)
7,16,40,000
7,16,40,000
...
255,62,10,000
...
255,62,10,000 ...
...
...
21,85,13,000
21,85,13,000
...
29,87,00,000
...
29,87,00,000 ...
...
...
6,00,00,000
6,00,00,000
...
...
...
...
...
...
...
3,000
3,000
...
...
...
...
...
...
...
38,51,22,000
38,51,22,000
...
5,78,72,000
...
5,78,72,000 12,50,000
12,50,000
...
4,000
4,000
...
...
...
...
...
...
...
20,05,000
20,05,000
...
...
...
...
...
...
...
27,69,90,000
27,69,90,000
...
1,50,00,000
...
1,50,00,000 ...
...
...
45,41,000
45,41,000
...
4,000
...
4,000 35,11,26,000
35,11,26,000
...
13,91,000
13,81,000 10,000
79,99,77,000
75,81,50,000 4,18,27,000
63,00,000 63,00,000
...
24 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYServices and Purposes
Demand Number
(1)
(2)
POLICE (Home, Prohibition and Excise Department) 22
Revenue
Capital
Loan 23
Revenue
FIRE AND RESCUE SERVICES (Home, Prohibition and Excise Department)
Capital
Loan PRISONS (Home, Prohibition and Excise Department)
Revenue
24
Capital
Loan 25
Revenue
MOTOR VEHICLES ACTS-ADMINISTRATION (Home, Prohibition and Excise Department)
Capital
Loan HOUSING AND URBAN DEVELOPMENT DEPARTMENT 26
Revenue
Capital
Loan INDUSTRIES DEPARTMENT
27
Revenue
Capital
Loan 28
Revenue
INFORMATION AND PUBLICITY (Tamil Development and Information Department)
Capital
Loan 29
Revenue
TOURISM - ART AND CULTURE (Tourism, Culture and Religious Endowments Department)
Capital
Loan 30
Revenue
STATIONERY AND PRINTING (Tamil Development and Information Department)
Capital
Loan INFORMATION TECHNOLOGY DEPARTMENT
Revenue
31
Capital
Loan Sums not exceeding
Total Charged on the Consolidated Fund of the State
Voted by the Legislative Assembly
(3)
(5)
(4)
11,12,18,000
11,12,18,000
...
3,000
...
3,000 ...
...
...
9,000
9,000
...
1,000
...
1,000 ...
...
...
68,57,000
68,57,000
...
...
...
...
...
...
...
3,000 3,000
...
...
...
...
...
...
...
4,000
4,000
...
2,000
...
2,000 ...
...
...
18,15,39,000
10,68,54,000 7,46,85,000
...
...
...
299,62,43,000
299,62,43,000
...
8,71,94,000
8,71,94,000
...
...
...
...
...
...
...
34,000
34,000
...
2,000
...
2,000 ...
...
...
8,000
8,000
...
8,05,28,000
...
8,05,28,000 ...
...
...
1,00,04,000
1,00,04,000
...
...
...
...
...
...
...
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 25Services and Purposes
Demand Number
(1)
(2)
LABOUR AND EMPLOYMENT DEPARTMENT 32
Revenue
Capital
Loan LAW DEPARTMENT
Revenue
33
Capital
Loan
Revenue
34 MUNICIPAL ADMINISTRATION AND WATER SUPPLY DEPARTMENT
Capital
Loan 35
Revenue
PERSONNEL AND ADMINISTRATIVE REFORMS DEPARTMENT
Capital
Loan 36
Revenue
PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES DEPARTMENT
Capital
Loan 37
Revenue
PROHIBITION AND EXCISE (Home, Prohibition and Excise Department)
Capital
Loan PUBLIC DEPARTMENT
Revenue
38
Capital
Loan BUILDINGS (Public Works Department)
39
Revenue
Capital
Loan IRRIGATION (Public Works Department)
40
Revenue
Capital
Loan
Revenue
41 REVENUE AND DISASTER MANAGEMENT DEPARTMENT
Capital
Loan Sums not exceeding
Total Charged on the Consolidated Fund of the State
Voted by the Legislative Assembly
(3)
(5)
(4)
21,50,28,000
30,75,28,000
9,25,00,000
4,000
...
4,000 ...
...
...
11,87,03,000
11,87,03,000
...
...
...
...
...
...
...
5,16,91,000
5,16,91,000
...
...
...
...
...
...
...
2,50,23,000
32,97,000 2,17,26,000
5,04,00,000
...
5,04,00,000 ...
...
...
3,62,61,000
3,62,61,000
...
...
...
...
...
...
...
1,000
1,000
...
...
...
...
...
...
...
6,64,10,000
6,64,10,000
...
...
...
...
...
...
...
2,50,04,000
2,50,04,000
...
17,000
...
17,000 ...
...
...
11,33,68,000
11,03,62,000 30,06,000
61,53,40,000
57,74,80,000 3,78,60,000
...
...
...
28,93,000
28,93,000
...
5,63,45,000...
5,63,45,000 ...
...
...
26 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYServices and Purposes
Demand Number
(1)
(2)
42
Revenue
RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT
Capital
Loan SCHOOL EDUCATION DEPARTMENT
43
Revenue
Capital
Loan 44
Revenue
MICRO, SMALL AND MEDIUM ENTERPRISES DEPARTMENT
Capital
Loan 45
Revenue
SOCIAL WELFARE AND NUTRITIOUS MEAL PROGRAMME DEPARTMENT
Capital
Loan 46
Revenue
TAMIL DEVELOPMENT (Tamil Development and Information Department)
Capital
Loan 47
Revenue
HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS (Tourism, Culture and Religious Endowments Department)
Capital
Loan TRANSPORT DEPARTMENT
48
Revenue
Capital
Loan 49
Revenue
YOUTH WELFARE AND SPORTS DEVELOPMENT DEPARTMENT
Capital
Loan PENSION AND OTHER RETIREMENT BENEFITS 50
Revenue
Capital
Loan RELIEF ON ACCOUNT OF NATURAL CALAMITIES 51
Revenue
Capital
Loan Sums not exceeding
Total Charged on the Consolidated Fund of the State
Voted by the Legislative Assembly
(3)
(5)
(4)
10,000
10,000
...
1,000
...
1,000 ...
...
...
9,69,48,000
9,69,48,000
...
1,000
...
1,000 ...
...
...
4,24,60,000
4,24,60,000
...
...
...
...
...
...
...
16,42,84,000
16,42,84,000
...
14,17,12,000
...
14,17,12,000 ...
...
...
5,08,09,000
5,08,09,000
...
...
...
...
...
...
...
...
...
...
308,70,00,000
...
308,70,00,000 ...
...
...
198,66,03,000
198,66,03,000
...
79,27,27,000
79,27,27,000
...
720,36,31,000 720,36,31,000
...
2,00,04,000
2,00,04,000
...
1,00,00,000
...
1,00,00,000 ...
...
...
149,54,44,000
149,54,45,000
1,000
...
...
...
...
...
...
3,470,94,16,000
3,470,94,16,000
...
...
...
...
...
...
...
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 27Sums not exceeding
Services and Purposes
Total Demand Number
Charged on the Consolidated Fund of the State
Voted by the Legislative Assembly
(1)
(2)
(3)
(5)
(4)
45,26,000
45,26,000
...
Revenue
52 DEPARTMENT FOR THE WELFARE OF DIFFERENTLY ABLED PERSONS
Capital
...
...
...
...
...
...
Loan
FORESTS (Environment and Forests Department)
45,20,000
45,20,000
...
54
Revenue
Capital
14,000
...
14,000
39,95,00,000
39,95,00,000
...
Loan
DEBT CHARGES
305,57,21,000
305,57,21,000...
Revenue
Capital
...
...
...
...
...
...
Loan
PUBLIC DEBT - REPAYMENT
...
...
...
Revenue
Capital
...
...
...
17,06,00,000
17,06,00,000...
Loan
351,48,88,000
Revenue 4,110,62,92,000
4,462,11,80,000
Total
139,19,75,000
716,98,97,000
856,18,72,000
Capital
1,112,86,50,000
17,06,00,000
1,095,80,50,000
Loan
Grand Total
5,923,42,39,000
6,431,17,02,000
507,74,63,000
(By order of the Governor)
S.S. POOVALINGAM, Secretary to Gover nment, Law Department.
PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU