No. 17]
CHENNAI, MONDAY, JANUARY 14, 2019
Margazhi 30, Vilambi, Thiruvalluvar Aandu–2049
TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2019
[Price: Rs. 11.20 Paise.
Part IV—Section 2
Tamil Nadu Acts and Ordinances
CONTENTS
[ 1 ]
17-Ex-IV-2—1
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
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
Act XX of 1951.
2. After section 12-C of the Tamil Nadu Payment of Salaries Act, 1951, the following section
shall be inserted, namely:--
Insertion of new
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
Ordinance 1 of
2018.
3. (1) The Tamil Nadu Payment of Salaries (Second Amendment) Ordinance, 2018 is
hereby repealed.
Repeal and
savings.
Tamil Nadu
Act XX of
1951.
(2) Notwithstanding such repeal, anything done or any action taken under the
Tamil Nadu Payment of Salaries Act, 1951, 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
3
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. 2 OF 2019.
An Act further to amend the Tamil Nadu Agricultural Produce
Marketing (Regulation) Act,1987.
Bඍ 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 Agricultural Produce Marketing
(Regulation) Amendment Act, 2019.
Short title and
commen-
cement.
(2) It shall be deemed to have come into force on the 30th day of November 2018.
Tamil Nadu Act
27 of 1989.
2. In section 33 of the Tamil Nadu Agricultural Produce Marketing (Regulation) Act,
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.
Amendment of
section 33.
Tamil Nadu
Ordinance
3 of 2018.
3. (1) The Tamil Nadu Agricultural Produce Marketing (Regulation) Second
Amendment Ordinance, 2018 is hereby repealed.
Repeal and
Saving.
Tamil Nadu Act
27 of 1989.
(2) Notwithstanding such repeal, anything done or any action taken under the
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—1a
4
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.
Bඍ 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 Goods and Services Tax (Amendment)
Act, 2019.
Short title and
commence-
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 diff erent dates may be appointed for diff erent 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
19 of 2017.
2. In section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter
referred to as the principal Act),—
Amendment of
section 2.
(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
section 9.
4. In section 9 of the principal Act, for sub-section (4), the following sub-section shall
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
section 10.
5. In section 10 of the principal Act,—
(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
section 12.
6. In section 12 of the principal Act, in sub-section (2), in clause (a), the expression
“sub-section (1) of ” shall be omitted.
Amendment of
section 13.
7. In section 13 of the principal Act, in sub-section (2), the expression “sub-section (2)
of” in two places where it occurs, shall be omitted.
Amendment of
section 16.
8. In section 16 of the principal Act, in sub-section (2),—
(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.
9. In section 17 of the principal Act,—
(1) in sub-section (3), the following Explanation shall be added, namely:—
Amendment of
section 17.
“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 EXTRAORDINARY
Provided 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
section 20.
10. In section 20 of the principal Act, in the Explanation, in clause (c), for the expression
“under entry 84”, the expression “under entries 84 and 92A” shall be substituted.
Amendment of
section 22.
11. In section 22 of the principal Act,—
(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
section 24.
12. In section 24 of the principal Act, for clause (x), the following clause shall be
substituted, namely:—
“(x) every electronic commerce operator who is required to collect tax at source
under section 52;”.
Amendment of
section 25.
13. In section 25 of the principal Act,—
(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
section 29.
14. In section 29 of the principal Act,—
(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.
16. In section 35 of the principal Act, in sub-section (5), the following proviso shall be
added, namely:—
Amendment of
section 35.
“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—2
10
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
section 43A.
18.
After section 43 of the principal Act, the following section shall be inserted,
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
section 48.
19. In section 48 of the principal Act, in sub-section (2), after the expression “section
45”, the expression “and to perform such other functions” shall be inserted.
Amendment of
section 49.
20.
In section 49 of the principal Act,—
(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.”.
21. After section 49 of the principal Act, the following sections shall be inserted,
namely:—
Insertion of new
sections 49A
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.”.
22. In section 52 of the principal Act, in sub-section (9), for the expression “section 37”,
the expression “section 37 or section 39” shall be substituted.
Amendment of
section 52.
23. In section 54 of the principal Act,—
(1) in sub-section (8), in clause (a),—
Amendment of
section 54.
(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;”.
24.
In section 79 of the principal Act, after sub-section (4), the following Explanation
shall be added, namely:—
Amendment of
section 79.
“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.”.
25. In section 107 of the principal Act, in sub-section (6), in clause (b), after the
expression “arising from the said order,”, the expression “subject to a maximum of twenty-
fi ve crore rupees,” shall be inserted.
Amendment of
section 107.
26. In section 112 of the principal Act, in sub-section (8), in clause (b), after the
expression “arising from the said order,” the expression “subject to a maximum of fi fty crore
rupees,” shall be inserted.
Amendment of
section 112.
27. In section 129 of the principal Act, in sub-section (6), including the proviso, for the
expression “seven days”, in two places where it occurs, the expression “fourteen days” shall
be substituted.
Amendment of
section 129.
17-Ex-IV-2—2a
12
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Amendment of
section 143.
28. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso,
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
Schedule I.
29. In Schedule I of the principal Act, in paragraph 4, for the expression “taxable
person”, the expression “person” shall be substituted.
Amendment of
Schedule II.
30. In Schedule II of the principal Act, in the heading, after the expression “ACTIVITIES”,
the expression “OR TRANSACTIONS” shall be inserted.
Amendment of
Schedule III.
31. In Schedule III of the principal Act,—
(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
saving.
32. (1) The Tamil Nadu Goods and Services Tax (Amendment) Ordinance, 2018 is
hereby repealed.
Tamil Nadu
Ordinance 2 of
2018.
(2) Notwithstanding such repeal, anything done or any action taken under the
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.
Tamil Nadu Act
19 of 2017.
(By order of the Governor)
S.S. POOVALINGAM,
Secretary to Government,
Law Department.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
13
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. 4 OF 2019.
An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.
Bඍ 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
32 of 2006.
2. In the Second Schedule to the Tamil Nadu Value Added Tax Act, 2006,—
(1) for Serial No.3 and the entries relating thereto in columns (2), (3) and (4), the
following shall, respectively, be substituted:-
Amendment
of Second
Schedule.
“3. Foreign liquors, that is to say,
wines,
spirits,
and
beers,
imported into India from foreign
countries and dealt with under
the Customs Tariff Act, 1975
(Central Act 51 of 1975) or under
any other law for the time being
in force relating to the duties
of customs on goods imported
into India.
At the point
of fi rst sale
in the State.
58 per cent.
At the
second point
of sale in the
State.
14.5 per cent.”.
(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
15
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. 5 OF 2019.
An Act further to amend the Tamil Nadu Panchayats Act, 1994.
Bඍ 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 Panchayats (Amendment)
Act, 2019.
Short title and
commence-
ment.
(2) It shall be deemed to have come into force on the 31st day of
December 2018.
Tamil Nadu Act
21 of 1994.
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.
Amendment of
section 261-A.
Tamil Nadu
Ordinance 4
of 2018.
3. (1) The Tamil Nadu Panchayats (Third Amendment) Ordinance, 2018 is
hereby repealed.
Repeal and
saving.
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
17
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. 6 OF 2019.
An Act further to amend the laws relating to the Municipal Corporations and
Municipalities in the State of Tamil Nadu.
Bඍ 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.
(2) It shall be deemed to have come into force on the 31st day of December 2018.
Short title and
commence-
ment.
PART – II.
AMENDMENT TO THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919.
Tamil Nadu
Act IV of
1919.
2. In section 414-B of the Chennai City Municipal Corporation Act, 1919, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Amendment of
section
414-B.
PART – III.
AMENDMENT TO THE TAMIL NADU DISTRICT MUNICIPALITIES ACT, 1920.
Tamil Nadu
Act V of
1920.
3. In section 375-B of the Tamil Nadu District Municipalities Act, 1920, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Amendment
of section
375-B.
PART – IV.
AMENDMENT TO THE MADURAI CITY MUNICIPAL CORPORATION ACT, 1971.
Tamil Nadu
Act 15 of
1971.
4. In section 510-AAA of the Madurai City Municipal Corporation Act, 1971, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Amendment of
section 510-
AAA.
PART – V.
AMENDMENT TO THE COIMBATORE CITY MUNICIPAL CORPORATION ACT, 1981.
Tamil Nadu
Act 25 of
1981.
5. In section 511-AAA of the Coimbatore City Municipal Corporation Act, 1981, for
the expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Amendment of
section 511-
AAA.
PART – VI.
AMENDMENT TO THE TIRUCHIRAPPALLI CITY MUNICIPAL CORPORATION
ACT, 1994.
Tamil Nadu
Act 27 of
1994.
6. In section 10-A of the Tiruchirappalli City Municipal Corporation Act, 1994, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Amendment
of section
10-A.
17-Ex-IV-2—3
18
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
PART – VII.
AMENDMENT TO THE TIRUNELVELI CITY MUNICIPAL CORPORATION ACT, 1994.
Amendment
of section
10-A.
7. In section 10-A of the Tirunelveli City Municipal Corporation 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 Act
28 of 1994.
PART – VIII.
AMENDMENT TO THE SALEM CITY MUNICIPAL CORPORATION ACT, 1994.
Amendment
of section
10-A.
8. In section 10-A of the Salem City Municipal Corporation 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 Act
29 of 1994.
PART – IX.
AMENDMENT TO THE TIRUPPUR CITY MUNICIPAL
CORPORATION ACT, 2008.
Amendment of
section 9-A.
9. In section 9-A of the Tiruppur City Municipal Corporation Act, 2008, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Tamil Nadu Act
7 of 2008.
PART – X.
AMENDMENT TO THE ERODE CITY MUNICIPAL
CORPORATION ACT, 2008.
Amendment of
section 9-A.
10. In section 9-A of the Erode City Municipal Corporation Act, 2008, for the expression
“upto the 31st day of December 2018”, the expression “upto the 30th day of June 2019”
shall be substituted.
Tamil Nadu Act
8 of 2008.
PART – XI.
AMENDMENT TO THE VELLORE CITY MUNICIPAL CORPORATION ACT, 2008.
Amendment of
section 9-A.
11. In section 9-A of the Vellore City Municipal Corporation Act, 2008, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Tamil Nadu
Act 26 of
2008.
PART – XII.
AMENDMENT TO THE THOOTHUKUDI CITY MUNICIPAL CORPORATION ACT, 2008.
Amendment of
section 9-A.
12. In section 9-A of the Thoothukudi City Municipal Corporation Act, 2008, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Tamil Nadu
Act 27 of
2008.
PART – XIII.
AMENDMENT TO THE THANJAVUR CITY MUNICIPAL CORPORATION ACT, 2013.
Amendment of
section 9-A.
13. In section 9-A of the Thanjavur City Municipal Corporation Act, 2013, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Tamil Nadu
Act 24 of
2013.
PART – XIV.
AMENDMENT TO THE DINDIGUL CITY MUNICIPAL CORPORATION ACT, 2013.
Amendment of
section 9-A.
14. In section 9-A of the Dindigul City Municipal Corporation Act, 2013, for the
expression “upto the 31st day of December 2018”, the expression “upto the 30th day of
June 2019” shall be substituted.
Tamil Nadu
Act 25 of
2013.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
19
Tamil Nadu
Ordinance
5 of 2018.
15. (1) The Tamil Nadu Municipal Laws (Sixth Amendment) Ordinance, 2018 is
hereby repealed.
Repeal and
saving.
Tamil Nadu
Act IV of
1919.
Tamil Nadu
Act V of
1920.
Tamil Nadu
Act 15 of
1971.
Tamil Nadu
Act 25 of
1981.
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.
(2) Notwithstanding such repeal, anything done or any action taken under the
Chennai City Municipal Corporation Act, 1919, the Tamil Nadu District Municipalities Act,
1920, the Madurai City Municipal Corporation Act, 1971, the Coimbatore City Municipal
Corporation Act, 1981, the Tiruchirappalli City Municipal Corporation Act, 1994, the
Tirunelveli City Municipal Corporation Act, 1994, the Salem City Municipal Corporation
Act, 1994, the Tiruppur City Municipal Corporation Act, 2008, the Erode City Municipal
Corporation Act, 2008, the Vellore City Municipal Corporation Act, 2008, the Thoothukudi
City Municipal Corporation Act, 2008, the Thanjavur City Municipal Corporation Act, 2013
and the Dindigul City Municipal Corporation Act, 2013, as amended by the said Ordinance,
shall be deemed to have been done or taken under the respective Acts, as amended by
this Act.
(By order of the Governor)
S.S. POOVALINGAM,
Secretary to Government,
Law Department.
17-Ex-IV-2—3a
20
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
21
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.
Short title.
the supplementary expenditure
(b)
the supplementary grants made by the Tamil Nadu Legislative Assembly
for that year, as set forth in column (3) of the Schedule; and
(a)
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--
1. This Act may be called the Tamil Nadu Appropriation Act, 2019.
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:-
on the Consolidated Fund of the State
charged
for that year, as set forth in column (4) of the Schedule.
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 fi nancial
year which commenced on the 1st day of April 2018.
22
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Demand
Number
Services and Purposes
Sums not exceeding
(4)
Voted by the
Legislative
Assembly
Total
Charged on the
Consolidated
Fund of the State
(5)
(3)
(2)
(1)
THE SCHEDULE.
(See section 2).
STATE LEGISLATURE
...
5,000
...
...
...
...
Revenue
Capital
Loan
1
5,000
...
...
GOVERNOR AND COUNCIL OF MINISTERS
1,000
...
...
...
...
...
Revenue
Capital
Loan
2
1,000
...
...
ADMINISTRATION OF JUSTICE
14,47,71,000
80,24,000
...
...
...
...
Revenue
Capital
Loan
3
15,27,95,000
...
...
ADI-DRAVIDAR AND TRIBAL WELFARE DEPARTMENT
...
8,32,53,000
...
2,000
...
...
Revenue
Capital
Loan
4
8,32,53,000
2,000
...
AGRICULTURE DEPARTMENT
...
24,49,80,000
...
5,000
...
...
Revenue
Capital
Loan
5
24,49,80,000
5,000
...
ANIMAL HUSBANDRY (Animal Husbandry, Dairying and
Fisheries Department)
...
1,00,14,000
...
...
...
...
Revenue
Capital
Loan
6
1,00,14,000
...
...
FISHERIES (Animal Husbandry, Dairying and Fisheries
Department)
...
1,63,96,000
...
5,000
...
...
Revenue
Capital
Loan
7
1,63,96,000
5,000
...
BACKWARD CLASSES, MOST BACKWARD CLASSES
AND MINORITIES WELFARE DEPARTMENT
...
3,00,21,000
...
...
...
...
Revenue
Capital
Loan
9
3,00,21,000
...
...
COMMERCIAL TAXES (Commercial Taxes and
Registration Department)
...
10,24,04,000
...
...
...
...
Revenue
Capital
Loan
10
10,24,04,000
...
...
STAMPS AND REGISTRATION (Commercial Taxes and
Registration Department)
...
18,66,04,000
...
...
...
...
Revenue
Capital
Loan
11
18,66,04,000
...
...
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
23
Demand
Number
Services and Purposes
Sums not exceeding
(4)
Voted by the
Legislative
Assembly
Total
Charged on the
Consolidated
Fund of the State
(5)
(3)
(2)
(1)
CO-OPERATION (Co-operation, Food and Consumer
Protection Department)
...
7,16,40,000
...
255,62,10,000
...
...
Revenue
Capital
Loan
12
7,16,40,000
255,62,10,000
...
FOOD AND CONSUMER PROTECTION (Co-operation,
Food and Consumer Protection Department)
...
21,85,13,000
...
29,87,00,000
...
...
Revenue
Capital
Loan
13
21,85,13,000
29,87,00,000
...
ENERGY DEPARTMENT
...
6,00,00,000
...
...
...
...
Revenue
Capital
Loan
14
6,00,00,000
...
...
ENVIRONMENT (Environment and Forests Department)
...
3,000
...
...
...
...
Revenue
Capital
Loan
15
3,000
...
...
FINANCE DEPARTMENT
...
38,51,22,000
...
5,78,72,000
...
12,50,000
Revenue
Capital
Loan
16
38,51,22,000
5,78,72,000
12,50,000
HANDLOOMS AND TEXTILES (Handlooms, Handicrafts,
Textiles and Khadi Department)
...
4,000
...
...
...
...
Revenue
Capital
Loan
17
4,000
...
...
KHADI, VILLAGE INDUSTRIES AND HANDICRAFTS
(Handlooms, Handicrafts, Textiles and Khadi Department)
...
20,05,000
...
...
...
...
Revenue
Capital
Loan
18
20,05,000
...
...
HEALTH AND FAMILY WELFARE DEPARTMENT
...
27,69,90,000
...
1,50,00,000
...
...
Revenue
Capital
Loan
19
27,69,90,000
1,50,00,000
...
HIGHER EDUCATION DEPARTMENT
...
45,41,000
...
4,000
...
35,11,26,000
Revenue
Capital
Loan
20
45,41,000
4,000
35,11,26,000
HIGHWAYS AND MINOR PORTS DEPARTMENT
13,81,000
10,000
75,81,50,000
4,18,27,000
...
63,00,000
Revenue
Capital
Loan
21
13,91,000
79,99,77,000
63,00,000
24
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Demand
Number
Services and Purposes
Sums not exceeding
(4)
Voted by the
Legislative
Assembly
Total
Charged on the
Consolidated
Fund of the State
(5)
(3)
(2)
(1)
POLICE (Home, Prohibition and Excise Department)
...
11,12,18,000
...
3,000
...
...
Revenue
Capital
Loan
22
11,12,18,000
3,000
...
FIRE AND RESCUE SERVICES (Home, Prohibition and
Excise Department)
...
9,000
...
1,000
...
...
Revenue
Capital
Loan
23
9,000
1,000
...
PRISONS (Home, Prohibition and Excise Department)
...
68,57,000
...
...
...
...
Revenue
Capital
Loan
24
68,57,000
...
...
MOTOR VEHICLES ACTS-ADMINISTRATION (Home,
Prohibition and Excise Department)
...
3,000
...
...
...
...
Revenue
Capital
Loan
25
3,000
...
...
HOUSING AND URBAN DEVELOPMENT DEPARTMENT
...
4,000
...
2,000
...
...
Revenue
Capital
Loan
26
4,000
2,000
...
INDUSTRIES DEPARTMENT
10,68,54,000
7,46,85,000
...
...
...
299,62,43,000
Revenue
Capital
Loan
27
18,15,39,000
...
299,62,43,000
INFORMATION AND PUBLICITY (Tamil Development and
Information Department)
...
8,71,94,000
...
...
...
...
Revenue
Capital
Loan
28
8,71,94,000
...
...
TOURISM - ART AND CULTURE (Tourism, Culture and
Religious Endowments Department)
...
34,000
...
2,000
...
...
Revenue
Capital
Loan
29
34,000
2,000
...
STATIONERY AND PRINTING (Tamil Development and
Information Department)
...
8,000
...
8,05,28,000
...
...
Revenue
Capital
Loan
30
8,000
8,05,28,000
...
INFORMATION TECHNOLOGY DEPARTMENT
...
1,00,04,000
...
...
...
...
Revenue
Capital
Loan
31
1,00,04,000
...
...
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
25
Demand
Number
Services and Purposes
Sums not exceeding
(4)
Voted by the
Legislative
Assembly
Total
Charged on the
Consolidated
Fund of the State
(5)
(3)
(2)
(1)
LABOUR AND EMPLOYMENT DEPARTMENT
9,25,00,000
21,50,28,000
...
4,000
...
...
Revenue
Capital
Loan
32
30,75,28,000
4,000
...
LAW DEPARTMENT
...
11,87,03,000
...
...
...
...
Revenue
Capital
Loan
33
11,87,03,000
...
...
MUNICIPAL ADMINISTRATION AND WATER SUPPLY
DEPARTMENT
...
5,16,91,000
...
...
...
...
Revenue
Capital
Loan
34
5,16,91,000
...
...
PERSONNEL AND ADMINISTRATIVE REFORMS
DEPARTMENT
32,97,000
2,17,26,000
...
5,04,00,000
...
...
Revenue
Capital
Loan
35
2,50,23,000
5,04,00,000
...
PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES
DEPARTMENT
...
3,62,61,000
...
...
...
...
Revenue
Capital
Loan
36
3,62,61,000
...
...
PROHIBITION AND EXCISE (Home, Prohibition and
Excise Department)
...
1,000
...
...
...
...
Revenue
Capital
Loan
37
1,000
...
...
PUBLIC DEPARTMENT
...
6,64,10,000
...
...
...
...
Revenue
Capital
Loan
38
6,64,10,000
...
...
BUILDINGS (Public Works Department)
...
2,50,04,000
...
17,000
...
...
Revenue
Capital
Loan
39
2,50,04,000
17,000
...
IRRIGATION (Public Works Department)
11,03,62,000
30,06,000
57,74,80,000
3,78,60,000
...
...
Revenue
Capital
Loan
40
11,33,68,000
61,53,40,000
...
REVENUE AND DISASTER MANAGEMENT
DEPARTMENT
...
28,93,000
5,63,45,000
...
...
...
Revenue
Capital
Loan
41
28,93,000
5,63,45,000
...
26
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
RURAL DEVELOPMENT AND PANCHAYAT RAJ
DEPARTMENT
...
10,000
...
1,000
...
...
Revenue
Capital
Loan
42
10,000
1,000
...
SCHOOL EDUCATION DEPARTMENT
...
9,69,48,000
...
1,000
...
...
Revenue
Capital
Loan
43
9,69,48,000
1,000
...
MICRO, SMALL AND MEDIUM ENTERPRISES
DEPARTMENT
...
4,24,60,000
...
...
...
...
Revenue
Capital
Loan
44
4,24,60,000
...
...
SOCIAL WELFARE AND NUTRITIOUS MEAL
PROGRAMME DEPARTMENT
...
16,42,84,000
...
14,17,12,000
...
...
Revenue
Capital
Loan
45
16,42,84,000
14,17,12,000
...
TAMIL DEVELOPMENT (Tamil Development and
Information Department)
...
5,08,09,000
...
...
...
...
Revenue
Capital
Loan
46
5,08,09,000
...
...
HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS
(Tourism, Culture and Religious Endowments Department)
...
...
...
308,70,00,000
...
...
Revenue
Capital
Loan
47
...
308,70,00,000
...
TRANSPORT DEPARTMENT
...
198,66,03,000
...
79,27,27,000
...
720,36,31,000
Revenue
Capital
Loan
48
198,66,03,000
79,27,27,000
720,36,31,000
YOUTH WELFARE AND SPORTS DEVELOPMENT
DEPARTMENT
...
2,00,04,000
...
1,00,00,000
...
...
Revenue
Capital
Loan
49
2,00,04,000
1,00,00,000
...
PENSION AND OTHER RETIREMENT BENEFITS
1,000
149,54,44,000
...
...
...
...
Revenue
Capital
Loan
50
149,54,45,000
...
...
RELIEF ON ACCOUNT OF NATURAL CALAMITIES
...
3,470,94,16,000
...
...
...
...
Revenue
Capital
Loan
51
3,470,94,16,000
...
...
Demand
Number
Services and Purposes
Sums not exceeding
(4)
Voted by the
Legislative
Assembly
Total
Charged on the
Consolidated
Fund of the State
(5)
(3)
(2)
(1)
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
27
DEPARTMENT FOR THE WELFARE OF DIFFERENTLY
ABLED PERSONS
...
45,26,000
...
...
...
...
Revenue
Capital
Loan
52
45,26,000
...
...
FORESTS (Environment and Forests Department)
...
45,20,000
...
14,000
...
39,95,00,000
Revenue
Capital
Loan
54
45,20,000
14,000
39,95,00,000
DEBT CHARGES
305,57,21,000
...
...
...
...
...
Revenue
Capital
Loan
305,57,21,000
...
...
PUBLIC DEBT - REPAYMENT
...
...
...
...
17,06,00,000
...
Revenue
Capital
Loan
...
...
17,06,00,000
4,462,11,80,000
4,110,62,92,000
856,18,72,000
1,112,86,50,000
Revenue
Capital
Loan
Total
Grand Total
6,431,17,02,000
716,98,97,000
1,095,80,50,000
5,923,42,39,000
351,48,88,000
139,19,75,000
17,06,00,000
507,74,63,000
Demand
Number
Services and Purposes
Sums not exceeding
(4)
Voted by the
Legislative
Assembly
Total
Charged on the
Consolidated
Fund of the State
(5)
(3)
(2)
(1)
(By order of the Governor)
S.S. POOVALINGAM,
Secretary to Government,
Law Department.
PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU