TAMIL NADU
GOVERNMENT GAZETTE
PUBLISHED BY AUTHORITY
No. 43]
CHENNAI, WEDNESDAY, OCTOBER 23, 2019
Aippasi 6, Vikari, Thiruvalluvar Aandu – 2050
Part IV—Section 4
CENTRAL ACTS AND ORDINANCES
[371]
43-IV-4-1
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2019
[Price: Rs. 145.60 Paise.
CONTENTS
CONTENTS
Pages.
Pages.
Aඋගඛ:
Aඋගඛ:
No. 23 of 2019—The Finance (No. 2) Act, 2019
..
..
..
..
No. 23 of 2019—The Finance (No. 2) Act, 2019
..
..
..
.. 372-494
372-494
No. 24 of 2019—The Right to Information (Amendment) Act, 2019
..
..
..
..
No. 24 of 2019—The Right to Information (Amendment) Act, 2019
..
..
..
.. 495-496
495-496
No. 25 of 2019—The Protection of Children from Sexual Offences (Amendment) Act, 2019
..
No. 25 of 2019—The Protection of Children from Sexual Offences (Amendment) Act, 2019
.. 497-500
497-500
No. 26 of 2019—The Insolvency and Bankruptcy Code (Amendment) Act, 2019
..
..
No. 26 of 2019—The Insolvency and Bankruptcy Code (Amendment) Act, 2019
..
.. 501-502
501-502
No. 27 of 2019—The Airports Economic Regulatory authority of India (Amendment) Act, 2019 ..
No. 27 of 2019—The Airports Economic Regulatory authority of India (Amendment) Act, 2019 .. 503-504
503-504
No. 28 of 2019—The Unlawful Activities (Prevention) Amendment Act, 2019 ..
..
..
No. 28 of 2019—The Unlawful Activities (Prevention) Amendment Act, 2019 ..
..
.. 505-508
505-508
No. 29 of 2019—The Code on Wages Act, 2019
..
..
..
..
No. 29 of 2019—The Code on Wages Act, 2019
..
..
..
.. 509-542
509-542
No. 30 of 2019—The National Medical Commission Act, 2019
..
..
..
..
No. 30 of 2019—The National Medical Commission Act, 2019
..
..
..
.. 543-570
543-570
No. 31 of 2019—The Repealing and Amending Act, 2019
..
..
..
..
No. 31 of 2019—The Repealing and Amending Act, 2019
..
..
..
.. 571-574
571-574
No. 32 of 2019—The Motor Vehicles (Amendment) Act, 2019
..
..
..
..
No. 32 of 2019—The Motor Vehicles (Amendment) Act, 2019
..
..
..
.. 575-620
575-620
No. 33 of 2019—The Arbitration and Conciliation (Amendment) Act, 2019
..
..
..
No. 33 of 2019—The Arbitration and Conciliation (Amendment) Act, 2019
..
..
.. 621-630
621-630
No. 34 of 2019—The Jammu and Kashmir Re-organisation Act, 2019 ..
..
..
..
No. 34 of 2019—The Jammu and Kashmir Re-organisation Act, 2019 ..
..
..
.. 631-686
631-686
No. 35 of 2019—The Consumer Protection Act, 2019
..
..
..
..
No. 35 of 2019—The Consumer Protection Act, 2019
..
..
..
.. 687-730
687-730
No. 36 of 2019—The Public Premises (Eviction of Unauthorised Occupants) Amendment
No. 36 of 2019—The Public Premises (Eviction of Unauthorised Occupants) Amendment
Act, 2019
..
..
..
..
Act, 2019
..
..
..
.. 731-732
731-732
No. 37 of 2019—The Supreme Court (Number of Judges) Amendment Act, 2019
..
..
No. 37 of 2019—The Supreme Court (Number of Judges) Amendment Act, 2019
..
..
..
..
733
733
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
372
THE FINANCE (NO.2) ACT, 2019
ARRANGEMENT OF SECTIONS
CHAPTER I
Pකඍඔඑඕඑඖඉකඡ
Sඍඋගඑඖඛ:
1.
Short title and commencement.
CHAPTER II
Rඉගඍඛ ඎ Iඖඋඕඍ-Tඉච
2.
Income-tax.
CHAPTER III
Dඑකඍඋග Tඉචඍඛ
Income-tax
3.
Amendment of section 2.
4.
Amendment of section 9.
5.
Amendment of section 9A.
6.
Amendment of section 10.
7.
Amendment of section 12AA.
8.
Amendment of section 13A.
9.
Amendment of section 35AD.
10. Amendment of section 40.
11. Amendment of section 40A.
12. Amendment of section 43.
13. Amendment of section 43B.
14. Amendment of section 43CA.
15. Amendment of section 43D.
16. Amendment of section 44AD.
17. Amendment of section 47.
18. Amendment of section 50C.
19. Amendment of section 50CA.
20. Amendment of section 54GB.
21. Amendment of section 56.
22. Substitution of section 79.
23. Amendment of section 80C.
24. Amendment of section 80CCD.
25. Insertion of new sections 80EEA and 80EEB.
26. Amendment of section 80-IBA.
27. Amendment of section 80JJAA.
373
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Sඍඋගඑඖඛ:
28. Amendment of section 80LA.
29. Amendment of section 92CD.
30. Amendment of section 92CE.
31. Substitution of section 92D.
32. Amendment of section 111A.
33. Amendment of section 115A.
34. Amendment of section 115JB.
35. Amendment of section 115-O.
36. Amendment of section 115QA.
37. Amendment of section 115R.
38. Amendment of section 115UB.
39. Amendment of section 139.
40. Amendment of section 139A.
41. Amendment of section 139AA.
42. Amendment of section 140A.
43. Amendment of section 143.
44. Amendment of section 194DA.
45. Amendment of section 194-IA.
46. Insertion of new sections 194M and 194N.
47. Amendment of section 195.
48. Amendment of section 197.
49. Amendment of section 198.
50. Amendment of section 201.
51. Substitution of section 206A.
52. Amendment of section 228A.
53. Amendment of section 234A.
54. Amendment of section 234B.
55. Amendment of section 234C.
56. Amendment of section 239.
57. Amendment of section 246A.
58. Amendment of section 269SS.
59. Amendment of section 269ST.
60. Insertion of new section 269SU.
61. Amendment of section 269T.
62. Amendment of section 270A.
63. Insertion of new section 271DB.
64. Amendment of section 271FAA.
65. Amendment of section 272B.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
374
Sඍඋගඑඖඛ:
66. Amendment of section 276CC.
67. Amendment of section 285BA.
68. Amendment of section 286.
69. Amendment of rule 68B of Second Schedule.
CHAPTER IV
Iඖඌඑකඍඋග Tඉචඍඛ
Customs
70. Amendment of section 41.
71. Insertion of New Chapter XIIB.
72. Amendment of section 103.
73. Amendment of section 104.
74. Amendment of section 110.
75. Amendment of section 110A.
76. Insertion of new section 114AB.
77. Amendment of section 117.
78. Amendment of section 125.
79. Amendment of section 135.
80. Amendment of section 149.
81. Amendment of section 157.
82. Amendment of section 158.
83. Amendment of notifi cations issued under sub-section (1) of section 25 of Customs Act, retrospectively.
84. Amendment of notifi cation issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3
of Customs Tariff Act, retrospectively.
85. Retrospective eff ect of notifi cation issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of
section 3 of Customs Tariff Act.
Customs Tariff
86. Amendment of section 9.
87. Amendment of section 9C.
88. Amendment of First Schedule.
89. Validation of modifi cation in classifi cation of certain goods leviable to anit-dumping duty with retrospective eff ect.
90. Validation of modifi cation in description of goods with retrospective eff ect.
Central Excise
91. Amendment of Fourth Schedule.
Central Goods and Services tax
92. Amendment of section 2.
93. Amendment of section 10.
94. Amendment of section 22.
95. Amendment of section 25.
96. Insertion of new section 31A.
375
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Sඍඋගඑඖඛ:
97. Amendment of section 39.
98. Amendment of section 44.
99. Amendment of section 49.
100. Amendment of section50.
101. Amendment of section 52.
102. Insertion of new section 53A.
103. Amendment of section 54.
104. Amendment of section 95.
105. Insertion of new sections 101A, 101B and 101C.
106. Amendment of section 102.
107. Amendment of section 103.
108. Amendment of section104.
109. Amendment of section105.
110. Amendment of section 106.
111. Amendment of section 168.
112. Amendment of section 171.
113. Amendment of notifi cation number G.S.R. 674(E) issued under sub-section (1) of section 11 of the Central Goods and
Services Tax Act, retrospectively.
Integrated Goods and Services tax
114. Insertion of new section 17A.
115. Amendment of notifi cation number G.S.R. 667(E) issued under sub-section (1) of section 6 of IntegratedGoods and
Services Tax Act, retrospectively.
Union Territory Goods and Services tax
116. Amendment of notifi cation number G.S.R. 711(E) issued under sub-section (1) of section 8 of Union Territory Goods
and Services Tax Act, retrospectively.
Service tax
117. Special provision for retrospective exemption from service tax on service by way of grant of liquor licence.
118. Special provision for retrospective exemption from service tax in certain cases relating to services provided by Indian
Institutes of Management to students.
119. Special provision for retrospective exemption from service tax in certain cases relating to long term lease of plots for
development of infrastructure for fi nancial business.
CHAPTER V
Sඉඊඓඉ Vඑඛඐඟඉඛ Lඍඏඉඋඡ Dඑඛඝගඍ Rඍඛඔඝගඑඖ Sඋඐඍඕඍ, 2019
120. Short title and commencement.
121. Defi nitions.
122. Application of Scheme to indirect tax enactments.
123. Tax Dues.
124. Relief available under Scheme.
125. Declaration under Scheme.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
376
Sඍඋගඑඖඛ:
126. Verifi cation of declaration by designated committee.
127. Issue of statement by designated committee.
128. Rectifi cation of errors.
129. Issue of discharge certifi cate to be conclusive of matter and time period.
130. Restriction of Scheme.
131. Removal of doubts.
132. Power to make rules.
133. Power to issue orders, instructions, etc.
134. Removal of diffi culties.
135. Protection to offi cers.
CHAPTER VI
Mඑඛඋඍඔඔඉඖඍඝඛ
PART I
Aඕඍඖඌඕඍඖගඛ ග Tඐඍ Rඍඛඍකඞඍ Bඉඖඓ ඎ Iඖඌඑඉ Aඋග, 1934
136. Commencement of this Part.
137. Amendment of section 45-IA.
138. Insertion of new sections 45-ID and 45-IE.
139. Insertion of new section 45MAA.
140. Insertion of new section 45MBA.
141. Insertion of new section 45NAA.
142. Amendment of section 58B.
143. Amendment of section 58G.
PART II
Aඕඍඖඌඕඍඖග ග Tඐඍ Iඖඛඝකඉඖඋඍ Aඋග, 1938
144. Amendment of Act 4 of 1938.
PART III
Aඕඍඖඌඕඍඖගඛ ග Tඐඍ Sඍඋඝකඑගඑඍඛ Cඖගකඉඋගඛ (Rඍඏඝඔඉගඑඖ) Aඋග, 1956
145. Commencement of this Part.
146. Amendment of Act 42 of 1956.
PART IV
Aඕඍඖඌඕඍඖගඛ ග Tඐඍ Bඉඖඓඑඖඏ Cඕඉඖඑඍඛ (Aඋඝඑඛඑගඑඖ Aඖඌ Tකඉඖඛඎඍක Oඎඝඖඌඍකගඉඓඑඖඏඛ) Aඋග, 1970
147. Commencement of this Part.
148. Amendment of Act 5 of 1970.
377
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
PART V
AMENDMENT TO THE GENERAL INSURANCE BUSINESS (NATIONALISATION) ACT, 1972
Sඍඋගඑඖඛ:
149. Amendment of Act 57 of 1972.
PART VI
Aඕඍඖඌඕඍඖග ග Tඐඍ Bඉඖඓඑඖඏ Cඕඉඖඑඍඛ (Aඋඝඑඛඑගඑඖ Aඖඌ Tකඉඖඛඎඍක Oඎ Uඖඌඍකගඉඓඑඖඏඛ) Aඋග, 1980
150. Commencement of this Part.
151. Amendment of Act 40 of 1980.
PART VII
Aඕඍඖඌඕඍඖගඛ ග Tඐඍ Nඉගඑඖඉඔ Hඝඛඑඖඏ Bඉඖඓ Aඋග, 1987
152. Commencement of this Part.
153. Substitution of heading of Chapter V.
154. Amendment of section 29A.
155. Amendment of section 29B.
156. Amendment of section 29C.
157. Substitution of section 30.
158. Substitution of section 30A.
159. Substitution of section 31.
160. Substitution of section 32.
161. Amendment of section 33.
162. Substitution of section 33A.
163. Amendment of section 33B.
164. Amendment of section 34.
165. Amendment of section 35.
166. Amendment of section 35A.
167. Substitution of section 35B.
168. Amendment of section 44.
169. Amendment of section 46.
170. Amendment of section 49.
171. Amendment of section 51.
172. Substitution of section 52A.
PART VIII
Aඕඍඖඌඕඍඖගඛ ග Tඐඍ Pකඐඑඊඑගඑඖ Oඎ Bඍඖඉඕඑ Pකඍකගඡ Tකඉඖඛඉඋගඑඖඛ Aඋග, 1988
173. Amendment of section 23.
174. Amendment of section 24.
175. Amendment of section 26.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
378
Sඍඋගඑඖඛ:
176. Amendment of section 30
178. Amendment of section 46.
179. Insertion of new sections 54A and 54B.
180. Amendment of section 55.
PART IX
Aඕඍඖඌඕඍඖගඛ ග Tඐඍ Sඍඋඝකගඑඍඛ Aඖඌ Eචඋඐඉඖඏඍ Bඉකඌ Oඎ Iඖඌඑඉ Aඋග, 1992
181. Commencement of this Part.
182. Amendment of section 14.
183. Amendment of section 15C.
184. Amendment of section 15F.
185. Insertion of new section 15HAA.
PART X
Aඕඍඖඌඕඍඖගඛ T Tඐඍ Cඍඖගකඉඔ Rඉඌ Aඖඌ Iඖඎකඉඛගකඝඋගඝකඍ Fඝඖඌ Aඋග, 2000
186. Amendment of section 10.
187. Amendment of section 11.
188. Amendment of section 12.
PART XI
Aඕඍඖඌඕඍඖග T Tඐඍ Fඑඖඉඖඋඍ Aඋග, 2002
189. Amendment of Act 20 of 2002.
PART XII
Aඕඍඖඌඕඍඖග T Tඐඍ Uඖඑග Tකඝඛග Oඎ Iඖඌඑඉ (Tකඉඖඛඎඍක Oඎ Uඖඌඍකගඉඓඑඖඏ Aඖඌ Rඍඍඉඔ) Aඋග, 2002
190. Amendment of Act 58 of 2002.
PART XIII
Aඕඍඖඌඕඍඖගඛ T Tඐඍ Pකඍඞඍඖගඑඖ Oඎ Mඖඍඡ-Lඉඝඖඌඍකඑඖඏ Aඋග, 2002
191. Commencement of this Part
192. Amendment of section 2.
193. Amendment of section 3.
194. Amendment of section 12A.
195. Insertion of new section 12AA.
196. Amendment of section 15.
197. Amendment of section 17.
198. Amendment of section 18.
199. Amendment of section 44
379
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Sඍඋගඑඖඛ:
200. Amendment of section 45
201. Insertion of new section 72A.
202. Amendment of section 73.
PART XIV
Aඕඍඖඌඕඍඖග ග Tඐඍ Fඑඖඉඖඋඍ (N.2) Aඋග, 2004
203. Amendment of Act 23 of 2004.
PART XV
Aඕඍඖඌඕඍඖග ග Tඐඍ Pඉඡඕඍඖග Aඖඌ Sඍගගඔඍඕඍඖග Sඡඛගඍඕඛ Aඋග, 2007
204. Amendment of Act 51 of 2007.
PART XVI
Aඕඍඖඌඕඍඖගඛ ග Tඐඍ Bඔඉඋඓ Mඖඍඡ (Uඖඌඑඛඋඔඛඍඌ Fකඍඑඏඖ Iඖඋඕඍ Aඖඌ Aඛඛඍගඛ) Aඖඌ Iඕඛඑගඑඖ ඎ Tඉච Aඋග, 2015
205. Amendment of section 2.
206. Amendment of section 10.
207. Amendment of section 17.
208. Amendment of section 84.
PART XVII
Aඕඍඖඌඕඍඖගඛ T Tඐඍ Fඑඖඉඖඋඍ Aඋග, 2016
209. Amendment of section 187.
210. Amendment of section 191.
PART XVIII
Aඕඍඖඌඕඍඖග T Tඐඍ Fඑඖඉඖඋඍ Aඋග, 2018
211. Amendment of Act 13 of 2018.
212. Repeal.
THE FIRST SCHEDULE.
THE SECOND SCHEDULE.
THE THIRD SCHEDULE.
THE FOURTH SCHEDULE.
THE FIFTH SCHEDULE.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
380
381
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 1st August, 2019
The following Act of Parliament received the assent of the President on the 1st August,
2019, and is hereby re-published for general information:—
THE FINANCE (NO. 2) ACT, 2019
NO. 23 OF 2019
AnAct to give eff ect to the fi nancial proposals of the Central Government for the fi nancial year
2019-2020.
BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
1.
(1) This Act may be called the Finance (No. 2) Act, 2019.
(2) Save as otherwise provided in this Act,—
(a) sections 2 to 69 shall be deemed to have come into force on the 1st day
of April, 2019;
(b) sections 92 to 112 and section 114 shall come into force on such date as
the Central Government may, by notifi cation in the Offi cial Gazette, appoint.
CHAPTER II
RATES OF INCOME-TAX
2. (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year
commencing on the 1st day of April, 2019, income-tax shall be charged at the rates specifi ed in
Part I of the First Schedule and such tax shall be increased by a surcharge, for the purposes of
the Union, calculated in each case in the manner provided therein.
(2) In the cases to which Paragraph A of Part I of the First Schedule applies, where
the assessee has, in the previous year, any net agricultural income exceeding fi ve thousand
rupees, in addition to total income, and the total income exceeds two lakh fi fty thousand
rupees, then,—
(a) the net agricultural income shall be taken into account, in the manner
provided in clause (b) [that is to say, as if the net agricultural income were comprised
in the total income after the fi rst two lakh fi fty thousand rupees of the total income
but without being liable to tax], only for the purpose of charging income-tax in respect
of the total income; and
(b) the income-tax chargeable shall be calculated as follows:—
(i)
the total income and the net agricultural income shall be aggregated
and the amount of income-tax shall be determined in respect of the aggregate
income at the rates specifi ed in the said Paragraph A, as if such aggregate
income were the total income;
(ii)
the net agricultural income shall be increased by a sum of two lakh fi fty
thousand rupees, and the amount of income-tax shall be determined in respect
of the net agricultural income as so increased at the rates specifi ed in the
said Paragraph A, as if the net agricultural income as so increased were the
total income;
Short title and
commence-
ment
Income-tax
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
382
(iii) the amount of income-tax determined in accordance with sub-clause
(i) shall be reduced by the amount of income-tax determined in accordance
with sub-clause (ii) and the sum so arrived at shall be the income-tax in respect
of the total income:
Provided that in the case of every individual, being a resident in India,
who is of the age of sixty years or more but less than eighty years at any time
during the previous year, referred to in item (II) of Paragraph A of Part I of the
First Schedule, the provisions of this sub-section shall have eff ect as if for
the words “two lakh fi fty thousand rupees”, the words “three lakh rupees” had
been substituted:
Provided further that in the case of every individual, being a resident in
India, who is of the age of eighty years or more at any time during the previous
year, referred to in item (III) of Paragraph A of Part I of the First Schedule, the
provisions of this sub-section shall have eff ect as if for the words “two lakh fi fty
thousand rupees”, the words “fi ve lakh rupees” had been substituted.
(3) In cases to which the provisions of Chapter XII or Chapter XII-A or section
115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161
or section 164 or section 164A or section 167B of the Income-tax Act, 1961 (hereinafter referred
to as the Income-tax Act) apply, the tax chargeable shall be determined as provided in that
Chapter or that section, and with reference to the rates imposed by sub-section (1) or the
rates as specifi ed in that Chapter or section, as the case may be:
Provided that the amount of income-tax computed in accordance with the provisions
of section 111A or section 112 or section 112A of the Income-tax Act shall be increased by a
surcharge, for the purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case
may be, of Part I of the First Schedule:
Provided further that in respect of any income chargeable to tax under section
115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA,
115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, the amount of income-tax
computed under this sub-section shall be increased by a surcharge, for the purposes of the
Union, calculated,—
(a) in the case of every individual or Hindu undivided family or association of
persons or body of individuals, whether incorporated or not, or every artifi cial juridical
person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax
Act,—
(i)
having a total income exceeding fi fty lakh rupees but not exceeding
one crore rupees, at the rate of ten per cent. of such income-tax; and
(ii)
having a total income exceeding one crore rupees, at the rate of
fi fteen per cent. of such income-tax;
(b) in the case of every co-operative society or fi rm or local authority, at the
rate of twelve per cent. of such income-tax, where the total income exceeds one
crore rupees;
(c) in the case of every domestic company,—
(i)
at the rate of seven per cent. of such income-tax, where the total
income exceeds one crore rupees but does not exceed ten crore rupees;
(ii)
at the rate of twelve per cent. of such income-tax, where the total
income exceeds ten crore rupees;
(d) in the case of every company, other than a domestic company,—
(i)
at the rate of two per cent. of such income-tax, where the total
income exceeds one crore rupees but does not exceed ten crore rupees;
383
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(ii)
at the rate of fi ve per cent. of such income-tax, where the total income
exceeds ten crore rupees:
Provided also that in the case of persons mentioned in (a) above, having total
income chargeable to tax under section 115JC of the Income-tax Act, and such
income exceeds,—
(i)
fi fty lakh rupees but does not exceed one crore rupees, the total
amount payable as income-tax and surcharge thereon shall not exceed the
total amount payable as income-tax on a total income of fi fty lakh rupees by more
than the amount of income that exceeds fi fty lakh rupees;
(ii)
one crore rupees, the total amount payable as income-tax and
surcharge thereon shall not exceed the total amount payable as income- tax
and surcharge on a total income of one crore rupees by more than the amount
of income that exceeds one crore rupees:
Provided also that in the case of persons mentioned in (b) above,
having total income chargeable to tax under section 115JC of the Income- tax
Act, and such income exceeds one crore rupees, the total amount payable
as income-tax on such income and surcharge thereon shall not exceed the
total amount payable as income-tax on a total income of one crore rupees by
more than the amount of income that exceeds one crore rupees:
Provided also that in the case of every company having total income
chargeable to tax under section 115JB of the Income-tax Act, and such
income exceeds one crore rupees but does not exceed ten crore rupees, the
total amount payable as income-tax on such income and surcharge thereon,
shall not exceed the total amount payable as income-tax on a total income of
one crore rupees by more than the amount of income that exceeds one crore
rupees:
Provided also that in the case of every company having total income
chargeable to tax under section 115JB of the Income-tax Act, and such
income exceeds ten crore rupees, the total amount payable as income-tax
on such income and surcharge thereon, shall not exceed the total amount
payable as income-tax and surcharge on a total income of ten crore rupees by
more than the amount of income that exceeds ten crore rupees:
Provided also that in respect of any income chargeable to tax under
clause (i) of sub-section (1) of section 115BBE of the Income-tax Act, the
amount of income-tax computed under this sub-section shall be increased by
a surcharge, for the purposes of the Union, calculated at the rate of twenty-fi ve
per cent. of such income-tax.
(4) In cases in which tax has to be charged and paid under sub-section (2A) of
section 92CE or section 115-O or section 115QA or sub-section (2) of section 115R or
section 115TA or section 115TD of the Income-tax Act, the tax shall be charged and paid at
the rates as specifi ed in those sections and shall be increased by a surcharge, for the
purposes of the Union, calculated at the rate of twelve per cent. of such tax.
(5) In cases in which tax has to be deducted under sections 193, 194, 194A, 194B,
194BB, 194D, 194LBA, 194LBB, 194LBC and 195 of the Income-tax Act, at the rates in force, the
deductions shall be made at the rates specifi ed in Part II of the First Schedule and shall be
increased by a surcharge, for the purposes of the Union, calculated in cases wherever
prescribed, in the manner provided therein.
(6) In cases in which tax has to be deducted under sections 192A, 194C, 194DA, 194E,
194EE, 194F, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194LA, 194LB, 194LBA, 194LBB,
194LBC, 194LC, 194LD, 194M, 194N, 196B, 196C and 196D of the Income-taxAct, the deductions
shall be made at the rates specifi ed in those sections and shall be increased by a surcharge, for
the purposes of the Union,—
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
384
(a) in the case of every individual or Hindu undivided family or association of
persons or body of individuals, whether incorporated or not, or every artifi cial juridical
person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax
Act, being a non-resident, calculated,—
(i)
at the rate of ten per cent. of such tax, where the income or the
aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds fi fty lakh rupees but does not exceed one crore rupees;
(ii)
at the rate of fi fteen per cent. of such tax, where the income or
the aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds one crore rupees but does not exceed two crore rupees;
(iii) at the rate of twenty-fi ve per cent. of such tax, where the income or
the aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds two crore rupees but does not exceed fi ve crore rupees;
(iv) at the rate of thirty-seven per cent. of such tax, where the income or
the aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds fi ve crore rupees;
(b) in the case of every co-operative society or fi rm, being a non-
resident, calculated at the rate of twelve per cent. of such tax, where the income
or the aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds one crore rupees;
(c) in the case of every company, other than a domestic company,
calculated,—
(i)
at the rate of two per cent. of such tax, where the income or the
aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds one crore rupees but does not exceed ten crore rupees;
(ii)
at the rate of fi ve per cent. of such tax, where the income or the
aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds ten crore rupees.
(7) In cases in which tax has to be collected under the proviso to section 194B of the
Income-tax Act, the collection shall be made at the rates specifi ed in Part II of the First
Schedule, and shall be increased by a surcharge, for the purposes of the Union, calculated,
in cases wherever prescribed, in the manner provided therein.
(8) In cases in which tax has to be collected under section 206C of the Income-tax Act,
the collection shall be made at the rates specifi ed in that section and shall be increased by a
surcharge, for the purposes of the Union,—
(a) in the case of every individual or Hindu undivided family or association of persons
or body of individuals, whether incorporated or not, or every artifi cial juridical person referred
to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, being a non-resident,
calculated,—
(i)
at the rate of ten per cent. of such tax, where the amount or the
aggregate of such amounts collected and subject to the collection exceeds fi fty
lakh rupees but does not exceed one crore rupees;
(ii)
at the rate of fi fteen per cent. of such tax, where the amount or the
aggregate of such amounts collected and subject to the collection exceeds
one crore rupees but does not exceed two crore rupees;
385
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(iii) at the rate of twenty-fi ve per cent. of such tax, where the income or
the aggregate of such incomes paid or likely to be paid and subject to the
collection exceeds two crore rupees but does not exceed fi ve crore rupees;
(iv) at the rate of thirty-seven per cent. of such tax, where the income or
the aggregate of such incomes paid or likely to be paid and subject to the
deduction exceeds fi ve crore rupees;
(b) in the case of every co-operative society or fi rm, being a non-
resident, calculated at the rate of twelve per cent. of such tax, where the amount or
the aggregate of such amounts collected and subject to the collection exceeds one
crore rupees;
(c) in the case of every company, other than a domestic company, calculated,—
(i)
at the rate of two per cent. of such tax, where the amount or the
aggregate of such amounts collected and subject to the collection exceeds one
crore rupees but does not exceed ten crore rupees;
(ii)
at the rate of fi ve per cent. of such tax, where the amount or the
aggregate of such amounts collected and subject to the collection exceeds
ten crore rupees.
(9) Subject to the provisions of sub-section (10), in cases in which income-tax has to
be charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section
174A or section 175 or sub-section (2) of section 176 of the Income-tax Act or deducted from,
or paid on, income chargeable under the head “Salaries” under section 192 of the said Act or
in which the “advance tax” payable under Chapter XVII-C of the said Act has to be computed
at the rate or rates in force, such income-tax or, as the case may be, “advance tax” shall be
charged, deducted or computed at the rate or rates specifi ed in Part III of the First Schedule
and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in
such cases and in such manner as provided therein:
Provided that in cases to which the provisions of Chapter XII or Chapter XII-A or
section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of
section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply,
“advance tax” shall be computed with reference to the rates imposed by this sub-section or
the rates as specifi ed in that Chapter or section, as the case may be:
Provided further that the amount of “advance tax” computed in accordance with the
provisions of section 111A or section 112 or section 112A of the Income-tax Act shall be
increased by a surcharge, for the purposes of the Union, as provided in Paragraph A, B, C, D
or E, as the case may be, of Part III of the First Schedule:
Provided also that in respect of any income chargeable to tax under section 115A,
115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF,
115BBG, 115E, 115JB or 115JC of the Income-tax Act, “advance tax” computed under the fi rst
proviso shall be increased by a surcharge, for the purposes of the Union, calculated,—
(a) in the case of every individual or Hindu undivided family or association of
persons or body of individuals, whether incorporated or not, or every artifi cial juridical
person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax
Act,—
(i)
at the rate of ten per cent. of such “advance tax”, where the total
income exceeds fi fty lakh rupees but does not exceed one crore rupees;
(ii)
at the rate of fi fteen per cent. of such “advance tax”, where the total
income exceeds one crore rupees but does not exceed two crore rupees;
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
386
(iii) at the rate of twenty-fi ve per cent. of such “advance tax”, where the
total income exceeds two crore rupees but does not exceed fi ve crore rupees;
(iv) at the rate of thirty-seven per cent. of such “advance tax”, where the
total income exceeds fi ve crore rupees;
(b) in the case of every co-operative society or fi rm or local authority at the
rate of twelve per cent. of such “advance tax”, where the total income exceeds one
crore rupees;
(c) in the case of every domestic company,—
(i)
at the rate of seven per cent. of such “advance tax”, where the
total income exceeds one crore rupees but does not exceed ten crore rupees;
(ii)
at the rate of twelve per cent. of such “advance tax”, where the total
income exceeds ten crore rupees;
(d) in the case of every company, other than a domestic company,—
(i)
at the rate of two per cent. of such “advance tax”, where the total
income exceeds one crore rupees but does not exceed ten crore rupees;
(ii)
at the rate of fi ve per cent. of such “advance tax”, where the total
income exceeds ten crore rupees:
Provided also that in the case of persons mentioned in (a) above, having
total income chargeable to tax under section 115JC of the Income-tax Act, and
such income exceeds,—
(a) fi fty lakh rupees but does not exceed one crore rupees, the total
amount payable as “advance tax” on such income and surcharge thereon
shall not exceed the total amount payable as “advance tax” on a total
income of fi fty lakh rupees by more than the amount of income that exceeds fi fty
lakh rupees;
(b) one crore rupees but does not exceed two crore rupees, the total
amount payable as “advance tax” on such income and surcharge thereon
shall not exceed the total amount payable as “advance tax” on a total
income of one crore rupees by more than the amount of income that exceeds one
crore rupees;
(c) two crore rupees but does not exceed fi ve crore rupees, the total
amount payable as “advance tax” on such income and surcharge thereon
shall not exceed the total amount payable as “advance tax” on a total
income of two crore rupees by more than the amount of income that exceeds two
crore rupees;
(d) fi ve crore rupees, the total amount payable as “advance tax” on
such income and surcharge thereon shall not exceed the total amount
payable as “advance tax” on a total income of fi ve crore rupees by more than
the amount of income that exceeds fi ve crore rupees:
Provided also that in the case of persons mentioned in (b) above, having total income
chargeable to tax under section 115JC of the Income-tax Act, and such income exceeds one
crore rupees, the total amount payable as “advance tax” on such income and surcharge
thereon shall not exceed the total amount payable as “advance tax” on a total income of one
crore rupees by more than the amount of income that exceeds one crore rupees:
387
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Provided also that in the case of every company having total income chargeable to tax
under section 115JB of the Income-tax Act, and such income exceeds one crore rupees but
does not exceed ten crore rupees, the total amount payable as “advance tax” on such income
and surcharge thereon, shall not exceed the total amount payable as “advance tax” on a total
income of one crore rupees by more than the amount of income that exceeds one crore
rupees:
Provided also that in the case of every company having total income chargeable to tax
under section 115JB of the Income-tax Act, and such income exceeds ten crore rupees, the
total amount payable as “advance tax” on such income and surcharge thereon, shall not
exceed the total amount payable as “advance tax” and surcharge on a total income of ten
crore rupees by more than the amount of income that exceeds ten crore rupees:
Provided also that in respect of any income chargeable to tax under clause (i) of
sub-section (1) of section 115BBE of the Income-tax Act, the “advance tax” computed under
the fi rst proviso shall be increased by a surcharge, for the purposes of the Union, calculated
at the rate of twenty-fi ve per cent. of such “advance tax”.
(10) In cases to which Paragraph A of Part III of the First Schedule applies, where the
assessee has, in the previous year or, if by/virtue of any provision of the Income-tax Act,
income-tax is to be charged in respect of the income of a period other than the previous year,
in such other period, any net agricultural income exceeding fi ve thousand rupees, in addition
to total income and the total income exceeds two lakh fi fty thousand rupees, then, in charging
income-tax under sub-section (2) of section 174 or section 174A or section 175 or
sub-section (2) of section 176 of the said Act or in computing the “advance tax” payable
under Chapter XVII-C of the said Act, at the rate or rates in force,—
(a) the net agricultural income shall be taken into account, in the manner
provided in clause (b) [that is to say, as if the net agricultural income were comprised
in the total income after the fi rst two lakh fi fty thousand rupees of the total income
but without being liable to tax], only for the purpose of charging or computing such
income-tax or, as the case may be, “advance tax” in respect of the total income; and
(b) such income-tax or, as the case may be, “advance tax” shall be so charged
or computed as follows:—
(i)
the total income and the net agricultural income shall be aggregated
and the amount of income-tax or “advance tax” shall be determined in respect
of the aggregate income at the rates specifi ed in the said Paragraph A, as if
such aggregate income were the total income;
(ii)
the net agricultural income shall be increased by a sum of two lakh
fi fty thousand rupees, and the amount of income-tax or “advance tax” shall be
determined in respect of the net agricultural income as so increased at the rates
specifi ed in the said Paragraph A, as if the net agricultural income were the total
income;
(iii) the amount of income-tax or “advance tax” determined in accordance
with sub-clause (i) shall be reduced by the amount of income-tax or, as the case
may be, “advance tax” determined in accordance with sub-clause (ii) and the
sum so arrived at shall be the income-tax or, as the case may be, “advance tax”
in respect of the total income:
Provided that in the case of every individual, being a resident in India, who is
of the age of sixty years or more but less than eighty years at any time during the
previous year, referred to in item (II) of Paragraph A of Part III of the First Schedule,
the provisions of this sub-section shall have eff ect as if for the words “two lakh fi fty
thousand rupees”, the words “three lakh rupees” had been substituted:
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
388
Provided further that in the case of every individual, being a resident in India,
who is of the age of eighty years or more at any time during the previous year,
referred to in item (III) of Paragraph A of Part III of the First Schedule, the provisions
of this sub-section shall have eff ect as if for the words “two lakh fi fty thousand
rupees”, the words “fi ve lakh rupees” had been substituted:
Provided also that the amount of income-tax or “advance tax” so arrived at,
shall be increased by a surcharge for the purposes of the Union, calculated in each
case, in the manner provided therein.
(11) The amount of income-tax as specifi ed in sub-sections (1) to (3) and as
increased by the applicable surcharge, for the purposes of the Union, calculated in
the manner provided therein, shall be further increased by an additional surcharge,
for the purposes of the Union, to be called the “Health and Education Cess on
income-tax”, calculated at the rate of four per cent. of such income-tax and
surcharge so as to fulfi l the commitment of the Government to provide and fi nance
quality health services and universalised quality basic education and secondary
and higher education.
(12) The amount of income-tax as specifi ed in sub-sections (4) to (10) and as
increased by the applicable surcharge, for the purposes of the Union, calculated in
the manner provided therein, shall be further increased by an additional surcharge,
for the purposes of the Union, to be called the “Health and Education Cess on
income-tax”, calculated at the rate of four per cent. of such income-tax and
surcharge so as to fulfi l the commitment of the Government to provide and fi nance
quality health services and universalised quality basic education and secondary
and higher education:
Provided that nothing contained in this sub-section shall apply to cases in
which tax is to be deducted or collected under the sections of the Income-tax Act
mentioned in sub-sections (5), (6), (7) and (8), if the income subjected to deduction
of tax at source or collection of tax at source is paid to a domestic company and any
other person who is resident in India.
(13) For the purposes of this section and the First Schedule,—
(a) “domestic company” means an Indian company or any other company
which, in respect of its income liable to income-tax under the Income-tax Act,
for the assessment year commencing on the 1st day of April, 2019, has made
the prescribed arrangements for the declaration and payment within India of
the dividends (including dividends on preference shares) payable out of such
income;
(b) “insurance commission” means any remuneration or reward, whether
by way of commission or otherwise, for soliciting or procuring insurance
business (including business relating to the continuance, renewal or revival of
policies of insurance);
(c) “net agricultural income” in relation to a person, means the total amount
of agricultural income, from whatever source derived, of that person computed in
accordance with the rules contained in Part IV of the First Schedule;
(d) all other words and expressions used in this section and the First
Schedule but not defi ned in this sub-section and defi ned in the Income-tax Act shall
have the meanings, respectively, assigned to them in that Act.
389
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
CHAPTERIII
Dඑකඍඋග Tඉචඍඛ
Income-tax
3.
In section 2 of the Income-tax Act, in clause (19AA), in sub-clause (iii), the following
proviso shall be inserted with eff ect from the 1st day of April, 2020, namely:—
“Provided that the provisions of this sub-clause shall not apply where the resulting
company records the value of the property and the liabilities of the undertaking or undertakings
at a value diff erent from the value appearing in the books of account of the demerged company,
immediately before the demerger, in compliance to the Indian Accounting Standards specifi ed
in Annexure to the Companies (Indian Accounting Standards) Rules, 2015;”.
4.
In section 9 of the Income-tax Act, in sub-section (1), after clause (vii), the following
clause shall be inserted with eff ect from the 1st day of April, 2020, namely:––
“(viii) income arising outside India, being any sum of money referred to in sub-
clause (xviia) of clause (24) of section 2, paid on or after the 5th day of July, 2019
by a person resident in India to a non-resident, not being a company, or to a foreign
company.”.
5.
In section 9A of the Income-tax Act, in sub-section (3),––
(i)
in clause (j), in the fi rst proviso, for the words “at the end of such previous
year”, the words “at the end of a period of six months from the last day of the month
of its establishment or incorporation, or at the end of such previous year, whichever
is later” shall be substituted;
(ii)
in clause (m), for the words “the arm’s length price of the said activity”,
the words “the amount calculated in such manner as may be prescribed” shall be
substituted.
6.
In section 10 of the Income-tax Act,––
(I)
after clause (4B), the following clause shall be inserted, namely:––
“(4C) any income by way of interest payable to a non-resident, not being
a company, or to a foreign company, by any Indian company or business trust
in respect of monies borrowed from a source outside India by way of issue of
rupee denominated bond, as referred to in clause (ia) of sub-section (2) of
section 194LC, during the period beginning from the 17th day of September,
2018 and ending on the 31st day of March, 2019;”;
(II) after clause (4C) as so inserted, the following shall be inserted with eff ect
from 1st day of April, 2020, namely:—
‘(4D) any income accrued or arisen to, or received by a specifi ed fund as
a result of transfer of capital asset referred to in clause (viiab) or section 47, on
a recognised stock exchange located in any International Financial Services
Centre and where the consideration for such transaction is paid or payable in
convertible foreign exchange, to the extent such income accrued or arisen to,
or is received in respect of units held by a non-resident.
Explanation.—For the purposes of this clause, the expression—
(a) “convertible foreign exchange” means foreign exchange which is for
the time being treated by the Reserve Bank of India as convertible foreign
exchange for the purposes of the Foreign Exchange Management Act, 1999
and the rules made thereunder;
Amendment of
section 2.
Amendment of
section 9.
Amendment of
section 9A.
Amendment of
section 10.
42 of 1999
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
390
(b) “manager” shall have the meaning assigned to it in clause (q) of
sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India
(Alternative Investment Fund) Regulations, 2012, made under the Securities and
Exchange Board of India Act, 1992;
(c) “specifi ed fund” means a fund established or incorporated in India in the
form of a trust or a company or a limited liability partnership or a body corporate,—
(i)
which has been granted a certifi cate of registration as a Category
III Alternative Investment Fund and is regulated under the Securities and
Exchange Board of India (Alternative Investment Fund) Regulations, 2012,
made under the Securities and Exchange Board of India Act, 1992;
(ii)
which is located in any International Financial Services Centre;
(iii) of which all the units are held by non-residents other than unit held
by a sponsor or manager;
(d) “sponsor” shall have the meaning assigned to it in clause (w) of sub-
regulation (1) of regulation 2 of the Securities and Exchange Board of India
(Alternative Investment Fund) Regulations, 2012, made under the Securities and
Exchange Board of India Act, 1992;
(e) “trust” means a trust established under the Indian Trusts Act, 1882 or
under any other law for the time being in force;
(f)
“unit” means benefi cial interest of an investor in the fund and shall include
shares or partnership interest;
(III) with eff ect from the 1st day of April, 2020,––
(a) in clause (12A), for the words “forty per cent.”, the words “sixty per cent.”
shall be substituted;
(b) in clause (15), after sub-clause (viii), the following sub-clause shall be
inserted, namely:—
‘(ix) any income by way of interest payable to a non-resident by a unit
located in an International Financial Services Centre in respect of monies
borrowed by it on or after the 1st day of September, 2019.
Explanation.—For the purposes of this sub-clause,—
(a) “International Financial Services Centre” shall have the meaning assigned
to it in clause (q) of section 2 of the Special Economic Zones Act, 2005;
(b) “unit” shall have the meaning assigned to it in clause (zc) of section 2 of
the Special Economic Zones Act, 2005;’;
(IV) in clause (23C), with eff ect from the 1st day of September, 2019,—
(a) in the second proviso, for the words “and the prescribed authority”, the
words “and the compliance of such requirements under any other law for the time
being in force by such fund or trust or institution or any university or other educational
institution or any hospital or other medical institutions, as the case may be, as are
material for the purpose of achieving its objects and the prescribed authority,” shall
be substituted;
(b) in the fi fteenth proviso, for the portion beginning with “(ii) the activities
of such fund” and ending with “was notifi ed or approved,”, the following shall be
substituted, namely:—
“(ii) the activities of such fund or institution or trust or any university or
other educational institution or any hospital or other medical institution—
(A) are not genuine; or
(B) are not being carried out in accordance with all or any of the
conditions subject to which it was notifi ed or approved; or
15 of 1992
15 of 1992
15 of 1992
2 of 1882
28 of 2005
28 of 2005
391
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(iii) such fund or institution or trust or any university or other educational
institution or any hospital or other medical institution has not complied with the
requirement of any other law for the time being in force, and the order, direction or
decree, by whatever name called, holding that such non-compliance has occurred,
has either not been disputed or has attained fi nality,’;
(V) in clause (34A), the brackets and words “(not being listed on a
recognised stock exchange)” shall be omitted with eff ect from the 5th day of
July, 2019.
7.
In section 12AA of the Income-tax Act, with eff ect from the 1st day of September,
2019,––
(I)
in sub-section (1),––
(i)
for clause (a), the following clause shall be substituted, namely:––
“(a) call for such documents or information from the trust or institution as
he thinks necessary in order to satisfy himself about,––
(i)
the genuineness of activities of the trust or institution; and
(ii)
the compliance of such requirements of any other law for the time being
in force by the trust or institution as are material for the purpose of achieving its
objects,
and may also make such inquiries as he may deem necessary in this behalf; and”;
(ii)
in clause (b), after the words “genuineness of its activities”, the
words, brackets, fi gures and letter “as required under sub-clause (i) of clause
(a) and compliance of the requirements under sub-clause (ii) of the said
clause” shall be inserted;
(II) in sub-section (4), for the portion beginning with the words “the activities
of the trust or the institution” and ending with the words “cancel the registration of
such trust or institution”, the following shall be substituted, namely:––
“(a) the activities of the trust or the institution are being carried out in a
manner that the provisions of sections 11 and 12 do not apply to exclude either
whole or any part of the income of such trust or institution due to operation of
sub-section (1) of section 13; or
(b) the trust or institution has not complied with the requirement of any
other law, as referred to in sub-clause (ii) of clause (a) of sub-section (1), and
the order, direction or decree, by whatever name called, holding that such non-
compliance has occurred, has either not been disputed or has attained fi nality,
then, the Principal Commissioner or the Commissioner may, by an order in
writing, cancel the registration of such trust or institution”.
8.
In section 13A of the Income-tax Act, in the fi rst proviso, in clause (d), for the words
“bank account”, the words “bank account or through such other electronic mode as may be
prescribed” shall be substituted with eff ect from the 1st day of April, 2020.
9.
In section 35AD of the Income-tax Act, in sub-section (8), in clause (f), for the words
“bank account”, the words “bank account or through such other electronic mode as may be
prescribed” shall be substituted with eff ect from the 1st day of April, 2020.
10. In section 40 of the Income-tax Act, in clause (a), with eff ect from the
1st day of April, 2020,––
(a) in sub-clause (i), after the proviso, the following proviso shall be inserted,
namely:––
“Provided further that where an assessee fails to deduct the whole or any
part of the tax in accordance with the provisions of Chapter XVII-B on any such
sum but is not deemed to be an assessee in default under the fi rst proviso to
sub-section (1) of section 201, then, for the purposes of this sub-clause, it shall
be deemed that the assessee has deducted and paid the tax on such sum on
the date of furnishing of return of income by the payee referred to in the said
proviso;”;
Amendment
of section
12AA.
Amendment of
section 13A.
Amendment
of section
35AD.
Amendment of
section 40.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
392
(b) in sub-clause (ia), in the second proviso, the word “resident” shall be
omitted.
11. In section 40A of the Income-tax Act, with eff ect from the 1st day of April, 2020,––
(i)
for the words “bank account” wherever they occur, the words “bank
account or through such other electronic mode as may be prescribed” shall be
substituted;
(ii)
in sub-section (4), after the words “such cheque or draft or electronic
clearing system”, the words “or such other electronic mode as may be prescribed”
shall be inserted.
12. In section 43 of the Income-tax Act, in clause (1), in the second proviso, for the
words “bank account”, the words “bank account or through such other electronic mode as
may be prescribed” shall be substituted with eff ect from the 1st day of April, 2020.
13. In section 43B of the Income-tax Act, with eff ect from the 1st day of April, 2020,––
(i)
after clause (d), the following clause shall be inserted, namely:––
“(da) any sum payable by the assessee as interest on any loan or borrowing
from a deposit taking non-banking fi nancial company or systemically important
non-deposit taking non-banking fi nancial company, in accordance with the
terms and conditions of the agreement governing such loan or borrowing, or”;
(ii)
after Explanation 3A, the following Explanation shall be inserted, namely:–
“Explanation 3AA.—For the removal of doubts, it is hereby declared that
where a deduction in respect of any sum referred to in clause (da) is allowed
in computing the income referred to in section 28, of the previous year (being
a previous year relevant to the assessment year commencing on the 1st day
of April, 2019, or any earlier assessment year) in which the liability to pay such
sum was incurred by the assessee, the assessee shall not be entitled to any
deduction under this section in respect of such sum in computing the income
of the previous year in which the sum is actually paid by him.”;
(iii) after Explanation 3C, the following Explanation shall be inserted,
namely:—
“Explanation 3CA.—For the removal of doubts, it is hereby declared that a
deduction of any sum, being interest payable under clause (da), shall be allowed
if such interest has been actually paid and any interest referred to in that clause
which has been converted into a loan or borrowing shall not be deemed to have
been actually paid.”;
(iv) in Explanation 4, after clause (d), the following clauses shall be inserted,
namely:––
‘(e) “deposit taking non-banking fi nancial company” means a
non-banking fi nancial company which is accepting or holding public deposits
and is registered with the Reserve Bank of India under the provisions of the
Reserve Bank of India Act, 1934;
2 of 1934
Amendment of
section 40A
Amendment of
section 43
Amendment of
section 43B.
393
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
I³QRQEDQNLQJILQDQFLDOFRPSDQ\´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLW
LQFODXVH fRIVHFWLRQ,RIWKH5HVHUYH%DQNRI,QGLD$FW
J³V\VWHPLFDOO\ LPSRUWDQW QRQGHSRVLW WDNLQJ QRQEDQNLQJ ILQDQFLDO
FRPSDQ\´PHDQVDQRQEDQNLQJILQDQFLDOFRPSDQ\ZKLFKLVQRWDFFHSWLQJRU
KROGLQJSXEOLFGHSRVLWVDQGKDYLQJWRWDODVVHWVRIQRWOHVVWKDQILYHKXQGUHG
FURUH UXSHHV DV SHU WKH ODVW DXGLWHG EDODQFH VKHHW DQG LV UHJLVWHUHG ZLWK WKH
5HVHUYH %DQN RI ,QGLD XQGHU WKH SURYLVLRQV RI WKH 5HVHUYH %DQN RI ,QGLD
$FW¶
,QVHFWLRQ&$RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ4IRUWKHZRUGV³EDQN
DFFRXQW´ WKH ZRUGV ³EDQN DFFRXQW RU WKURXJK VXFK RWKHU HOHFWURQLF PRGH DV PD\ EH
SUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
,QVHFWLRQ'RIWKH,QFRPHWD[$FWZLWKHIIHFWIURPWKHVWGD\RI$SULO±±
LLQFODXVHaDIWHUWKHZRUGV³6WDWHLQGXVWULDOLQYHVWPHQWFRUSRUDWLRQ´WKH
ZRUGV³RUDGHSRVLWWDNLQJQRQEDQNLQJILQDQFLDOFRPSDQ\RUDV\VWHPLFDOO\LPSRUWDQW
QRQGHSRVLWWDNLQJQRQEDQNLQJILQDQFLDOFRPSDQ\´VKDOOEHLQVHUWHG
LLLQWKHORQJOLQHDIWHUWKHZRUGV³6WDWHLQGXVWULDOLQYHVWPHQWFRUSRUDWLRQRU´
WKHZRUGV³DGHSRVLWWDNLQJQRQEDQNLQJILQDQFLDOFRPSDQ\RUDV\VWHPLFDOO\LPSRUWDQW
QRQGHSRVLWWDNLQJQRQEDQNLQJILQDQFLDOFRPSDQ\RU´VKDOOEHLQVHUWHG
LLLLQWKHExplanationDIWHUFODXVHgWKHIROORZLQJFODXVHVKDOOEHLQVHUWHG
QDPHO\±±
$PHQGPHQW
RIVHFWLRQ
&$
$PHQGPHQW
RIVHFWLRQ
'
µh WKH H[SUHVVLRQV ³GHSRVLW WDNLQJ QRQEDQNLQJ ILQDQFLDO FRPSDQ\´
³QRQEDQNLQJ ILQDQFLDO FRPSDQ\´ DQG ³V\VWHPLFDOO\ LPSRUWDQW QRQGHSRVLW
WDNLQJ QRQEDQNLQJ ILQDQFLDO FRPSDQ\´ VKDOO KDYH WKH PHDQLQJV UHVSHFWLYHO\
DVVLJQHGWRWKHPLQFODXVHVefDQGgRIExplanation WRVHFWLRQ%¶
,QVHFWLRQ$'RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1LQWKHSURYLVRIRUWKH
ZRUGV³EDQNDFFRXQW´WKHZRUGV³EDQNDFFRXQWRUWKURXJKVXFKRWKHUHOHFWURQLFPRGHDV
PD\EHSUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
,QVHFWLRQRIWKH,QFRPHWD[$FWLQFODXVHviiabZLWKHIIHFWIURPWKHVW
GD\RI$SULO±±
$IRUVXEFODXVHcWKHIROORZLQJVXEFODXVHVVKDOOEHVXEVWLWXWHGQDPHO\²
³cGHULYDWLYHRU
dVXFKRWKHUVHFXULWLHVDVPD\EHQRWLILHGE\WKH&HQWUDO*RYHUQPHQWLQ
WKLVEHKDOI´
%LQWKHExplanationDIWHUFODXVHcWKHIROORZLQJFODXVHVKDOOEHLQVHUWHG
QDPHO\²
$PHQGPHQW
RIVHFWLRQ
$'
$PHQGPHQW
RIVHFWLRQ
RI
µd ³VHFXULWLHV´ VKDOO KDYH WKH PHDQLQJ DVVLJQHG WR LW LQ FODXVH h RI
VHFWLRQRIWKH6HFXULWLHV&RQWUDFWV5HJXODWLRQ$FW¶
,QVHFWLRQ&RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1LQWKHVHFRQGSURYLVRIRU
WKHZRUGV³EDQNDFFRXQW´WKHZRUGV³EDQNDFFRXQWRUWKURXJKVXFKRWKHUHOHFWURQLFPRGH
DVPD\EHSUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
,Q VHFWLRQ &$RI WKH ,QFRPHWD[$FW EHIRUH WKH Explanation, WKH IROORZLQJ
SURYLVRVKDOOEHLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\²
³3URYLGHGWKDWWKHSURYLVLRQVRIWKLVVHFWLRQVKDOOQRWDSSO\WRDQ\FRQVLGHUDWLRQ
UHFHLYHGRUDFFUXLQJDVDUHVXOWRIWUDQVIHUE\VXFKFODVVRISHUVRQVDQGVXEMHFWWR
VXFKFRQGLWLRQVDVPD\EHSUHVFULEHG´
$PHQGPHQW
RIVHFWLRQ
&
$PHQGPHQW
RIVHFWLRQ
&$
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
394
$PHQGPHQW
RIVHFWLRQ
*%
$PHQGPHQW
RIVHFWLRQ
,QVHFWLRQ*%RIWKH,QFRPHWD[$FWZLWKHIIHFWIURPWKHVWGD\RI$SULO²
LLQVXEVHFWLRQ4WKHIROORZLQJSURYLVRVKDOOEHLQVHUWHGQDPHO\²
µ3URYLGHGWKDWLQFDVHRIDQHZDVVHWEHLQJFRPSXWHURUFRPSXWHUVRIWZDUH
DFTXLUHG E\ DQ HOLJLEOH VWDUWXS UHIHUUHG WR LQ WKH SURYLVR WR FODXVH d RI
VXEVHFWLRQ6WKHSURYLVLRQVRIWKLVVXEVHFWLRQVKDOOKDYHHIIHFWDVLIIRUWKH
ZRUGV³ILYH\HDUV´WKHZRUGV³WKUHH\HDUV´KDGEHHQVXEVWLWXWHG¶
LLLQVXEVHFWLRQ5LQWKHSURYLVRIRUWKHILJXUHV³´WKHILJXUHV³´
VKDOO EH VXEVWLWXWHG
LLLLQVXEVHFWLRQ6LQFODXVHbLQVXEFODXVHiiiIRUWKHZRUG³ILIW\´DW
ERWKWKHSODFHVZKHUHLWRFFXUVWKHZRUG³WZHQW\ILYH´VKDOOEHVXEVWLWXWHG
,QVHFWLRQRIWKH,QFRPHWD[$FWLQVXEVHFWLRQ2±±
LLQFODXVHviibZLWKHIIHFWIURPWKHVWGD\RI$SULO²
DLQWKHSURYLVRLQFODXVHiIRUWKHZRUGV³YHQWXUHFDSLWDOIXQG´WKH
ZRUGV³YHQWXUHFDSLWDOIXQGRUDVSHFLILHGIXQG´VKDOOEHVXEVWLWXWHG
EDIWHUWKHSURYLVRWKHIROORZLQJSURYLVRVKDOOEHLQVHUWHGQDPHO\²
³3URYLGHGIXUWKHUWKDWZKHUHWKHSURYLVLRQVRIWKLVFODXVHKDYHQRW
EHHQDSSOLHGWRDFRPSDQ\RQDFFRXQWRIIXOILOPHQWRIFRQGLWLRQVVSHFLILHG
LQWKHQRWLILFDWLRQLVVXHGXQGHUFODXVHiiRIWKHILUVWSURYLVRDQGVXFK
FRPSDQ\ IDLOV WR FRPSO\ ZLWK DQ\ RI WKRVH FRQGLWLRQV WKHQ DQ\
FRQVLGHUDWLRQUHFHLYHGIRULVVXHRIVKDUHWKDWH[FHHGVWKHIDLUPDUNHWYDOXH
RIVXFKVKDUHVKDOOEHGHHPHGWREHWKHLQFRPHRIWKDWFRPSDQ\FKDUJHDEOH
WRLQFRPHWD[IRUWKHSUHYLRXV\HDULQZKLFKVXFKIDLOXUHKDVWDNHQSODFH
DQG LW VKDOO DOVR EH GHHPHG WKDW WKH FRPSDQ\ KDV XQGHU UHSRUWHG WKH
LQFRPHLQFRQVHTXHQFHRIWKHPLVUHSRUWLQJUHIHUUHGWRLQVXEVHFWLRQ8
DQGVXEVHFWLRQ9RIVHFWLRQ$IRUWKHVDLGSUHYLRXV\HDU´
FLQ WKH Explanation DIWHU FODXVH a WKH IROORZLQJ FODXVHV VKDOO EH
LQVHUWHGQDPHO\²
µaa³VSHFLILHGIXQG´PHDQVDIXQGHVWDEOLVKHGRULQFRUSRUDWHGLQ
,QGLDLQWKHIRUPRIDWUXVWRUDFRPSDQ\RUDOLPLWHGOLDELOLW\SDUWQHUVKLSRU
DERG\FRUSRUDWHZKLFKKDVEHHQJUDQWHGDFHUWLILFDWHRIUHJLVWUDWLRQDVD
&DWHJRU\,RUD&DWHJRU\,,$OWHUQDWLYH,QYHVWPHQW)XQGDQGLVUHJXODWHG
XQGHUWKH6HFXULWLHVDQG([FKDQJH%RDUGRI,QGLD$OWHUQDWLYH,QYHVWPHQW
)XQG5HJXODWLRQVPDGHXQGHUWKH6HFXULWLHVDQG([FKDQJH%RDUG
RI,QGLD$FW
ab ³WUXVW´ PHDQV D WUXVW HVWDEOLVKHG XQGHU WKH ,QGLDQ 7UXVWV
$FWRUXQGHUDQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFH¶
LLLQFODXVH viii IRU WKH ZRUGV EUDFNHWVOHWWHUV DQG ILJXUHV ³FODXVH b RI
VHFWLRQ $´ WKH ZRUGV EUDFNHWV ILJXUHV DQG OHWWHU ³VXEVHFWLRQ 1 RI VHFWLRQ
%´VKDOOEHVXEVWLWXWHGDQGVKDOOEHGHHPHGWRKDYHEHHQVXEVWLWXWHGZLWKHIIHFW
IURPWKHVWGD\RI$SULO
LLLLQFODXVHx±±
$LQVXEFODXVHbLQWKHVHFRQGSURYLVRIRUWKHZRUGV³EDQNDFFRXQW´
WKH ZRUGV ³EDQN DFFRXQW RU WKURXJK VXFK RWKHU HOHFWURQLF PRGH DV PD\ EH
SUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
%LQWKHSURYLVRDIWHUFODXVHXWKHIROORZLQJFODXVHVKDOOEHLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\²
³XIIURPVXFKFODVVRISHUVRQVDQGVXEMHFWWRVXFKFRQGLWLRQVDV
PD\EHSUHVFULEHG´
RI
RI
395
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
)RUVHFWLRQRIWKH,QFRPHWD[$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
ZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
µ11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKLV&KDSWHUZKHUHDFKDQJHLQ
VKDUHKROGLQJKDVWDNHQSODFHGXULQJWKHSUHYLRXV\HDULQWKHFDVHRIDFRPSDQ\QRW
EHLQJDFRPSDQ\LQZKLFKWKHSXEOLFDUHVXEVWDQWLDOO\LQWHUHVWHGQRORVVLQFXUUHGLQ
DQ\\HDUSULRUWRWKHSUHYLRXV\HDUVKDOOEHFDUULHGIRUZDUGDQGVHWRIIDJDLQVWWKH
LQFRPHRIWKHSUHYLRXV\HDUXQOHVVRQWKHODVWGD\RIWKHSUHYLRXV\HDUWKHVKDUHVRI
WKH FRPSDQ\ FDUU\LQJ QRW OHVV WKDQ ILIW\RQH SHU FHQW RI WKH YRWLQJ SRZHU ZHUH
EHQHILFLDOO\KHOGE\SHUVRQVZKREHQHILFLDOO\KHOGVKDUHVRIWKHFRPSDQ\FDUU\LQJQRW
OHVVWKDQILIW\RQHSHUFHQWRIWKHYRWLQJSRZHURQWKHODVWGD\RIWKH\HDURU\HDUVLQ
ZKLFKWKHORVVZDVLQFXUUHG
3URYLGHGWKDWHYHQLIWKHVDLGFRQGLWLRQLVQRWVDWLVILHGLQFDVHRIDQHOLJLEOHVWDUW
XSDVUHIHUUHGWRLQVHFWLRQ,$&WKHORVVLQFXUUHGLQDQ\\HDUSULRUWRWKHSUHYLRXV
\HDU VKDOO EH DOORZHG WR EH FDUULHG IRUZDUG DQG VHW RII DJDLQVW WKH LQFRPH RI WKH
SUHYLRXV\HDULIDOOWKHVKDUHKROGHUVRIVXFKFRPSDQ\ZKRKHOGVKDUHVFDUU\LQJYRWLQJ
SRZHURQWKHODVWGD\RIWKH\HDURU\HDUVLQZKLFKWKHORVVZDVLQFXUUHGFRQWLQXHWR
KROG WKRVH VKDUHV RQ WKH ODVW GD\ RI VXFK SUHYLRXV \HDU DQG VXFK ORVV KDV EHHQ
LQFXUUHG GXULQJ WKH SHULRG RI VHYHQ \HDUV EHJLQQLQJ IURP WKH \HDU LQ ZKLFK VXFK
FRPSDQ\LVLQFRUSRUDWHG
1RWKLQJFRQWDLQHGLQVXEVHFWLRQ1VKDOODSSO\±±
DWRDFDVHZKHUHDFKDQJHLQWKHVDLGYRWLQJSRZHUDQGVKDUHKROGLQJ
WDNHVSODFHLQDSUHYLRXV\HDUFRQVHTXHQWXSRQWKHGHDWKRIDVKDUHKROGHURURQ
DFFRXQWRIWUDQVIHURIVKDUHVE\ZD\RIJLIWWRDQ\UHODWLYHRIWKHVKDUHKROGHU
PDNLQJVXFKJLIW
EWRDQ\FKDQJHLQWKHVKDUHKROGLQJRIDQ,QGLDQFRPSDQ\ZKLFKLVD
VXEVLGLDU\RIDIRUHLJQFRPSDQ\DVDUHVXOWRIDPDOJDPDWLRQRUGHPHUJHURID
IRUHLJQFRPSDQ\VXEMHFWWRWKHFRQGLWLRQWKDWILIW\RQHSHUFHQWVKDUHKROGHUV
RIDPDOJDPDWLQJRUGHPHUJHGIRUHLJQFRPSDQ\FRQWLQXHWREHWKHVKDUHKROGHUV
RIWKHDPDOJDPDWHGRUWKHUHVXOWLQJIRUHLJQFRPSDQ\
FWR D FRPSDQ\ ZKHUH D FKDQJH LQ WKH VKDUHKROGLQJ WDNHV SODFH LQ D
SUHYLRXV\HDUSXUVXDQWWRDUHVROXWLRQSODQDSSURYHGXQGHUWKH,QVROYHQF\DQG
%DQNUXSWF\&RGHDIWHUDIIRUGLQJDUHDVRQDEOHRSSRUWXQLW\RIEHLQJKHDUG
WRWKHMXULVGLFWLRQDO3ULQFLSDO&RPPLVVLRQHURU&RPPLVVLRQHU
GWRDFRPSDQ\DQGLWVVXEVLGLDU\DQGWKHVXEVLGLDU\RIVXFKVXEVLGLDU\
ZKHUH±±
6XEVWLWXWLRQRI
VHFWLRQ
&DUU\IRUZDUG
DQGVHWRIIRI
ORVVHVLQFDVH
RIFHUWDLQ
FRPSDQLHV
RI
RI
RI
LWKH7ULEXQDORQDQDSSOLFDWLRQPRYHGE\WKH&HQWUDO*RYHUQPHQW
XQGHUVHFWLRQRIWKH&RPSDQLHV$FWKDVVXVSHQGHGWKH%RDUGRI
'LUHFWRUVRIVXFKFRPSDQ\DQGKDVDSSRLQWHGQHZGLUHFWRUVQRPLQDWHGE\
WKH&HQWUDO*RYHUQPHQWXQGHUVHFWLRQRIWKHVDLG$FWDQG
LLDFKDQJHLQVKDUHKROGLQJRIVXFKFRPSDQ\DQGLWVVXEVLGLDU\
DQGWKHVXEVLGLDU\RIVXFKVXEVLGLDU\KDVWDNHQSODFHLQDSUHYLRXV\HDU
SXUVXDQWWRDUHVROXWLRQSODQDSSURYHGE\WKH7ULEXQDOXQGHUVHFWLRQ
RIWKH&RPSDQLHV$FWDIWHUDIIRUGLQJDUHDVRQDEOHRSSRUWXQLW\RI
EHLQJKHDUGWRWKHMXULVGLFWLRQDO3ULQFLSDO&RPPLVVLRQHURU&RPPLVVLRQHU
Explanation±±)RU WKH SXUSRVHV RI WKLV VHFWLRQ±±
LDFRPSDQ\VKDOOEH D VXEVLGLDU\RIDQRWKHUFRPSDQ\LI
VXFKRWKHUFRPSDQ\KROGVPRUHWKDQKDOILQQRPLQDOYDOXHRIWKH
HTXLW\VKDUHFDSLWDORIWKHFRPSDQ\
LL ³7ULEXQDO´ VKDOO KDYH WKH PHDQLQJ DVVLJQHG WR LW LQ
FODXVH90RIVHFWLRQRIWKH&RPSDQLHV$FW¶
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
396
$PHQGPHQW
RIVHFWLRQ
&
$PHQGPHQW
RIVHFWLRQ
&&'
,QVHUWLRQRIQHZ
VHFWLRQV(($
DQG((%
'HGXFWLRQLQ
UHVSHFWRI
LQWHUHVWRQ
ORDQWDNHQIRU
FHUWDLQKRXVH
SURSHUW\
,QVHFWLRQ&RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ2DIWHUFODXVHxxivWKH
IROORZLQJFODXVHVKDOOEHLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO QDPHO\²
µxxv EHLQJ DQ HPSOR\HH RI WKH &HQWUDO *RYHUQPHQW DV D FRQWULEXWLRQ WR D
VSHFLILHGDFFRXQWRIWKHSHQVLRQVFKHPHUHIHUUHGWRLQVHFWLRQ&&'±±
DIRUDIL[HGSHULRGRIQRWOHVVWKDQWKUHH\HDUVDQG
EZKLFK LV LQ DFFRUGDQFH ZLWK WKH VFKHPH DV PD\ EH QRWLILHG E\ WKH
&HQWUDO*RYHUQPHQWLQWKH2IILFLDO*D]HWWHIRUWKHSXUSRVHVRIWKLVFODXVH
Explanation²)RUWKHSXUSRVHVRIWKLVFODXVH³VSHFLILHGDFFRXQW´PHDQV
DQDGGLWLRQDODFFRXQWUHIHUUHGWRLQVXEVHFWLRQ3RIVHFWLRQRIWKH3HQVLRQ
)XQG5HJXODWRU\DQG'HYHORSPHQW$XWKRULW\$FW¶
,QVHFWLRQ&&'RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ2IRUWKHZRUGV³GRHVQRW
H[FHHGWHQSHUFHQWRIKLVVDODU\LQWKHSUHYLRXV\HDU´WKHZRUGVEUDFNHWVDQGOHWWHUV³GRHV
QRW H[FHHG±±
D IRXUWHHQ SHU FHQW ZKHUH VXFK FRQWULEXWLRQ LV PDGH E\ WKH &HQWUDO
*RYHUQPHQW
EWHQSHUFHQWZKHUHVXFKFRQWULEXWLRQLVPDGHE\DQ\RWKHUHPSOR\HU
RI KLV VDODU\ LQ WKH SUHYLRXV \HDU´ VKDOO EH VXEVWLWXWHG ZLWK HIIHFW IURP WKH VW GD\ RI
$SULO
$IWHUVHFWLRQ((RIWKH,QFRPHWD[$FWWKHIROORZLQJVHFWLRQVVKDOOEHLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
µ(($1,QFRPSXWLQJWKHWRWDOLQFRPHRIDQDVVHVVHHEHLQJDQLQGLYLGXDO
QRW HOLJLEOH WR FODLP GHGXFWLRQ XQGHU VHFWLRQ (( WKHUH VKDOO EH GHGXFWHG LQ
DFFRUGDQFHZLWKDQGVXEMHFWWRWKHSURYLVLRQVRIWKLVVHFWLRQLQWHUHVWSD\DEOHRQORDQ
WDNHQE\KLPIURPDQ\ILQDQFLDOLQVWLWXWLRQIRUWKHSXUSRVHRIDFTXLVLWLRQRIDUHVLGHQWLDO
KRXVHSURSHUW\
7KH GHGXFWLRQ XQGHU VXEVHFWLRQ 1 VKDOO QRW H[FHHG RQH ODNK DQG ILIW\
WKRXVDQGUXSHHVDQGVKDOOEHDOORZHGLQFRPSXWLQJWKHWRWDOLQFRPHRIWKHLQGLYLGXDO
IRU WKH DVVHVVPHQW \HDU EHJLQQLQJ RQ WKH VW GD\ RI$SULO DQG VXEVHTXHQW
DVVHVVPHQW\HDUV
7KH GHGXFWLRQ XQGHU VXEVHFWLRQ 1 VKDOO EH VXEMHFW WR WKH IROORZLQJ
FRQGLWLRQVQDPHO\²
L WKHORDQKDVEHHQVDQFWLRQHG E\WKHILQDQFLDO LQVWLWXWLRQ GXULQJWKH
SHULRGEHJLQQLQJRQWKHVWGD\RI$SULODQGHQGLQJRQWKHVWGD\RI
0DUFK
LL WKHVWDPSGXW\YDOXHRIUHVLGHQWLDOKRXVHSURSHUW\GRHVQRWH[FHHG
IRUW\ILYHODNKUXSHHV
LLL WKH DVVHVVHH GRHV QRW RZQ DQ\ UHVLGHQWLDO KRXVH SURSHUW\ RQ WKH
GDWHRIVDQFWLRQRIORDQ
:KHUHDGHGXFWLRQXQGHUWKLVVHFWLRQLVDOORZHGIRUDQ\LQWHUHVWUHIHUUHGWR
LQVXEVHFWLRQ1GHGXFWLRQVKDOOQRWEHDOORZHGLQUHVSHFWRIVXFKLQWHUHVWXQGHUDQ\
RWKHUSURYLVLRQRIWKLV$FWIRUWKHVDPHRUDQ\RWKHUDVVHVVPHQW\HDU
)RUWKHSXUSRVHVRIWKLVVHFWLRQ±±
DWKHH[SUHVVLRQ³ILQDQFLDOLQVWLWXWLRQ´VKDOOKDYHWKHPHDQLQJDVVLJQHG
WRLWLQFODXVHaRIVXEVHFWLRQ5RIVHFWLRQ((
EWKHH[SUHVVLRQ³VWDPSGXW\YDOXH´PHDQVYDOXHDGRSWHGRUDVVHVVHG
RUDVVHVVDEOHE\DQ\DXWKRULW\RIWKH&HQWUDO*RYHUQPHQWRUD6WDWH*RYHUQPHQW
IRUWKHSXUSRVHRISD\PHQWRIVWDPSGXW\LQUHVSHFWRIDQLPPRYDEOHSURSHUW\
RI
397
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
((%1,QFRPSXWLQJWKHWRWDOLQFRPHRIDQDVVHVVHHEHLQJDQLQGLYLGXDO
WKHUH VKDOO EH GHGXFWHG LQ DFFRUGDQFH ZLWK DQG VXEMHFW WR WKH SURYLVLRQV RI WKLV
VHFWLRQLQWHUHVWSD\DEOHRQORDQWDNHQE\KLPIURPDQ\ILQDQFLDOLQVWLWXWLRQIRUWKH
SXUSRVHRISXUFKDVHRIDQHOHFWULFYHKLFOH
7KH GHGXFWLRQ XQGHU VXEVHFWLRQ 1 VKDOO QRW H[FHHG RQH ODNK DQG ILIW\
WKRXVDQGUXSHHVDQGVKDOOEHDOORZHGLQFRPSXWLQJWKHWRWDOLQFRPHRIWKHLQGLYLGXDO
IRU WKH DVVHVVPHQW \HDU EHJLQQLQJ RQ WKH VW GD\ RI$SULO DQG VXEVHTXHQW
DVVHVVPHQW\HDUV
7KHGHGXFWLRQXQGHUVXEVHFWLRQ1VKDOOEHVXEMHFWWRWKHFRQGLWLRQWKDW
WKHORDQKDVEHHQVDQFWLRQHGE\WKHILQDQFLDOLQVWLWXWLRQGXULQJWKHSHULRGEHJLQQLQJ
RQWKHVWGD\RI$SULODQGHQGLQJRQWKHVWGD\RI0DUFK
:KHUHDGHGXFWLRQXQGHUWKLVVHFWLRQLVDOORZHGIRUDQ\LQWHUHVWUHIHUUHGWR
LQVXEVHFWLRQ1GHGXFWLRQVKDOOQRWEHDOORZHGLQUHVSHFWRIVXFKLQWHUHVWXQGHUDQ\
RWKHUSURYLVLRQRIWKLV$FWIRUWKHVDPHRUDQ\RWKHUDVVHVVPHQW\HDU
)RUWKHSXUSRVHVRIWKLVVHFWLRQ±±
D³HOHFWULFYHKLFOH´PHDQVDYHKLFOHZKLFKLVSRZHUHGH[FOXVLYHO\E\DQ
HOHFWULFPRWRUZKRVHWUDFWLRQHQHUJ\LVVXSSOLHGH[FOXVLYHO\E\WUDFWLRQEDWWHU\
LQVWDOOHGLQWKHYHKLFOHDQGKDVVXFKHOHFWULFUHJHQHUDWLYHEUDNLQJV\VWHPZKLFK
GXULQJEUDNLQJSURYLGHVIRUWKHFRQYHUVLRQRIYHKLFOHNLQHWLFHQHUJ\LQWRHOHFWULFDO
HQHUJ\
E³ILQDQFLDOLQVWLWXWLRQ´PHDQVDEDQNLQJFRPSDQ\WRZKLFKWKH%DQNLQJ
5HJXODWLRQ$FWDSSOLHVRUDQ\EDQNRUEDQNLQJLQVWLWXWLRQUHIHUUHGWRLQ
VHFWLRQRIWKDW$FWDQGLQFOXGHVDQ\GHSRVLWWDNLQJQRQEDQNLQJILQDQFLDO
FRPSDQ\RUDV\VWHPLFDOO\LPSRUWDQWQRQGHSRVLW WDNLQJQRQEDQNLQJILQDQFLDO
FRPSDQ\DVGHILQHGLQFODXVHVeDQGgRIExplanation WRVHFWLRQ%¶
,Q VHFWLRQ ,%$ RI WKH ,QFRPHWD[ $FW ZLWK HIIHFW IURP WKH VW GD\ RI
$SULO²
$LQVXEVHFWLRQ2DIWHUFODXVHiWKHIROORZLQJSURYLVRVKDOOEHLQVHUWHG
QDPHO\²
'HGXFWLRQLQ
UHVSHFWRI
SXUFKDVHRI
HOHFWULF
YHKLFOH
$PHQGPHQW
RIVHFWLRQ
,%$
µ3URYLGHG WKDW IRU WKH SURMHFWV DSSURYHG RQ RU DIWHU WKH VW GD\ RI
6HSWHPEHUWKHSURYLVLRQVRIWKLVVXEVHFWLRQVKDOOKDYHHIIHFWDVLIIRU
FODXVHVdWRiWKHIROORZLQJFODXVHVKDGEHHQVXEVWLWXWHGQDPHO\±±
³dWKHSURMHFWLVRQDSORWRIODQGPHDVXULQJQRWOHVVWKDQ²
LRQHWKRXVDQGVTXDUHPHWUHVZKHUHVXFKSURMHFWLVORFDWHG
ZLWKLQWKHPHWURSROLWDQFLWLHVRI%HQJDOXUX&KHQQDL'HOKL1DWLRQDO
&DSLWDO5HJLRQOLPLWHGWR'HOKL1RLGD*UHDWHU1RLGD*KD]LDEDG
*XUXJUDP)DULGDEDG+\GHUDEDG.RONDWDDQG0XPEDLZKROHRI
0XPEDL0HWURSROLWDQ5HJLRQRU
LLWZRWKRXVDQGVTXDUHPHWUHVZKHUHVXFKSURMHFWLVORFDWHG
LQDQ\RWKHUSODFH
HWKHSURMHFWLVWKHRQO\KRXVLQJSURMHFWRQWKHSORWRIODQGDV
VSHFLILHGLQFODXVHd
IWKHFDUSHWDUHDRIWKHUHVLGHQWLDOXQLWFRPSULVHGLQWKHKRXVLQJ
SURMHFWGRHVQRWH[FHHG²
LVL[W\VTXDUHPHWUHVZKHUHVXFKSURMHFWLVORFDWHGZLWKLQ
WKHPHWURSROLWDQFLWLHVRI%HQJDOXUX&KHQQDL'HOKL1DWLRQDO&DSLWDO
5HJLRQOLPLWHGWR'HOKL1RLGD*UHDWHU1RLGD*KD]LDEDG*XUXJUDP
)DULGDEDG +\GHUDEDG .RONDWD DQG 0XPEDL ZKROH RI 0XPEDL
0HWURSROLWDQ5HJLRQRU
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
398
LLQLQHW\VTXDUHPHWUHVZKHUHVXFKSURMHFWLVORFDWHGLQDQ\
RWKHU SODFH
JWKHVWDPSGXW\YDOXHRIDUHVLGHQWLDOXQLWLQWKHKRXVLQJSURMHFW
GRHVQRWH[FHHGIRUW\ILYHODNKUXSHHV
KZKHUHDUHVLGHQWLDOXQLWLQWKHKRXVLQJSURMHFWLVDOORWWHGWRDQ
LQGLYLGXDOQRRWKHUUHVLGHQWLDOXQLWLQWKHKRXVLQJSURMHFWVKDOOEHDOORWWHG
WRWKHLQGLYLGXDORUWKHVSRXVHRUWKHPLQRUFKLOGUHQRIVXFKLQGLYLGXDO
LWKHSURMHFWXWLOLVHV²
,QRW OHVV WKDQ QLQHW\ SHU FHQW RI WKH IORRU DUHD UDWLR
SHUPLVVLEOHLQUHVSHFWRIWKHSORWRIODQGXQGHUWKHUXOHVWREHPDGH
E\WKH &HQWUDO*RYHUQPHQW RUWKH 6WDWH *RYHUQPHQW RUWKH ORFDO
DXWKRULW\DVWKHFDVHPD\EHZKHUHVXFKSURMHFWLVORFDWHGZLWKLQ
WKHPHWURSROLWDQFLWLHVRI%HQJDOXUX&KHQQDL'HOKL1DWLRQDO&DSLWDO
5HJLRQOLPLWHGWR'HOKL1RLGD*UHDWHU1RLGD*KD]LDEDG*XUXJUDP
)DULGDEDG +\GHUDEDG .RONDWD DQG 0XPEDL ZKROH RI 0XPEDL
0HWURSROLWDQ5HJLRQRU
,,QRWOHVVWKDQHLJKW\SHUFHQWRIVXFKIORRUDUHDUDWLRZKHUH
VXFKSURMHFWLVORFDWHGLQDQ\SODFHRWKHUWKDQWKHSODFHUHIHUUHGWR
LQVXEFODXVHIDQG
MWKHDVVHVVHHPDLQWDLQVVHSDUDWHERRNVRIDFFRXQWLQUHVSHFWRI
WKH KRXVLQJ SURMHFW´¶
%LQVXEVHFWLRQ6DIWHUFODXVHeWKHIROORZLQJFODXVHVKDOOEHLQVHUWHG
QDPHO\²
$PHQGPHQW
RIVHFWLRQ
--$$
$PHQGPHQW
RIVHFWLRQ
/$
µf³VWDPSGXW\YDOXH´PHDQVWKHYDOXHDGRSWHGRUDVVHVVHGRUDVVHVVDEOH
E\DQ\DXWKRULW\RIWKH&HQWUDO*RYHUQPHQWRUD6WDWH*RYHUQPHQWIRUWKHSXUSRVH
RISD\PHQWRIVWDPSGXW\LQUHVSHFWRIDQLPPRYDEOHSURSHUW\¶
,QVHFWLRQ--$$RIWKH,QFRPHWD[$FWLQWKHExplanationLQFODXVHiLQWKH
ILUVW SURYLVR LQ FODXVH b IRU WKH ZRUGV ³EDQN DFFRXQW´ WKH ZRUGV ³EDQN DFFRXQW RU
WKURXJKVXFKRWKHUHOHFWURQLFPRGHDVPD\EHSUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFW
IURPWKHVWGD\RI$SULO
,QVHFWLRQ/$RIWKH,QFRPHWD[$FWZLWKHIIHFWIURPWKHVWGD\RI$SULO²
LIRUVXEVHFWLRQ1WKHIROORZLQJVXEVHFWLRQVVKDOOEHVXEVWLWXWHGQDPHO\²
³1 :KHUH WKH JURVV WRWDO LQFRPH RI DQ DVVHVVHH EHLQJ D VFKHGXOHG
EDQNRUDQ\EDQNLQFRUSRUDWHGE\RUXQGHUWKHODZVRIDFRXQWU\RXWVLGH,QGLD
DQGKDYLQJDQ2IIVKRUH%DQNLQJ8QLWLQD6SHFLDO(FRQRPLF=RQHLQFOXGHVDQ\
LQFRPHUHIHUUHGWRLQVXEVHFWLRQ2WKHUHVKDOOEHDOORZHGLQDFFRUGDQFHZLWK
DQGVXEMHFWWRWKHSURYLVLRQVRIWKLVVHFWLRQDGHGXFWLRQIURPVXFKLQFRPHRI
DQDPRXQWHTXDOWR±±
D RQH KXQGUHG SHU FHQW RI VXFK LQFRPH IRU ILYH FRQVHFXWLYH
DVVHVVPHQW \HDUV EHJLQQLQJ ZLWK WKH DVVHVVPHQW \HDU UHOHYDQW WR WKH
SUHYLRXV\HDULQZKLFKWKHSHUPLVVLRQXQGHUFODXVHaRIVXEVHFWLRQ1
RI VHFWLRQ RI WKH %DQNLQJ 5HJXODWLRQ $FW RU SHUPLVVLRQ RU
UHJLVWUDWLRQ XQGHUWKH6HFXULWLHVDQG([FKDQJH%RDUGRI,QGLD$FWRU
DQ\RWKHUUHOHYDQWODZZDVREWDLQHGDQGWKHUHDIWHU
EILIW\SHUFHQWRIVXFKLQFRPHIRUILYHFRQVHFXWLYHDVVHVVPHQW
\HDUV
1A :KHUH WKH JURVV WRWDO LQFRPH RI DQ DVVHVVHH EHLQJ D 8QLW RI DQ
,QWHUQDWLRQDO )LQDQFLDO 6HUYLFHV &HQWUH LQFOXGHV DQ\ LQFRPH UHIHUUHG WR LQ
VXEVHFWLRQ2WKHUHVKDOOEHDOORZHGLQDFFRUGDQFHZLWKDQGVXEMHFWWRWKH
RI
RI
399
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
SURYLVLRQVRIWKLVVHFWLRQDGHGXFWLRQIURPVXFKLQFRPHRIDQDPRXQWHTXDOWR
RQH KXQGUHG SHU FHQW RI VXFK LQFRPH IRU DQ\ WHQ FRQVHFXWLYH DVVHVVPHQW
\HDUV DW WKH RSWLRQ RI WKH DVVHVVHH RXW RI ILIWHHQ \HDUV EHJLQQLQJ ZLWK WKH
DVVHVVPHQW\HDUUHOHYDQWWRWKH SUHYLRXV\HDULQZKLFKWKHSHUPLVVLRQXQGHU
FODXVHaRIVXEVHFWLRQ1RIVHFWLRQRIWKH%DQNLQJ5HJXODWLRQ$FWRU
SHUPLVVLRQ RU UHJLVWUDWLRQ XQGHU WKH 6HFXULWLHV DQG ([FKDQJH %RDUG RI ,QGLD
$FWRUDQ\RWKHUUHOHYDQWODZZDVREWDLQHG´
LLLQVXEVHFWLRQ2LQWKHRSHQLQJSRUWLRQIRUWKHZRUGEUDFNHWVDQGILJXUH
³VXEVHFWLRQ1´WKHZRUGVEUDFNHWVILJXUHVDQGOHWWHU³VXEVHFWLRQ1DQGVXE
VHFWLRQ 1A´ VKDOO EH VXEVWLWXWHG
,Q VHFWLRQ&'RI WKH,QFRPHWD[ $FW ZLWKHIIHFWIURPWKH VWGD\RI
6HSWHPEHU±±
DLQVXEVHFWLRQ3IRUWKHZRUGV³SURFHHGWRDVVHVVRUUHDVVHVVRUUHFRPSXWH
WKHWRWDOLQFRPHRIWKHUHOHYDQWDVVHVVPHQW\HDU´WKHZRUGV³SDVVDQRUGHUPRGLI\LQJ
WKH WRWDO LQFRPH RI WKH UHOHYDQW DVVHVVPHQW \HDU GHWHUPLQHG LQ VXFK DVVHVVPHQW RU
UHDVVHVVPHQWDVWKHFDVHPD\EH´VKDOOEHVXEVWLWXWHG
ELQVXEVHFWLRQ5LQFODXVHaWKHZRUGV³RIDVVHVVPHQWUHDVVHVVPHQWRU
UHFRPSXWDWLRQRIWRWDOLQFRPH´VKDOOEHRPLWWHG
,QVHFWLRQ&(RIWKH,QFRPHWD[$FW±±
DLQVXEVHFWLRQ1±±
,LQFODXVHiii IRU WKH ZRUG ILJXUHV DQG OHWWHUV ³VHFWLRQ &&´ WKH
ZRUGVILJXUHVDQGOHWWHUV³VHFWLRQ&&RQRUDIWHUWKHVWGD\RI$SULO´
VKDOOEHVXEVWLWXWHGDQGVKDOOEHGHHPHGWRKDYHEHHQVXEVWLWXWHGZLWKHIIHFW
IURPWKHVWGD\RI$SULO
,,LQWKHSURYLVRLQFODXVHiIRUWKHZRUGV³RQHFURUHUXSHHVDQG´WKH
ZRUGV³RQHFURUHUXSHHVRU´VKDOOEHVXEVWLWXWHGDQGVKDOOEHGHHPHGWRKDYH
EHHQVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
,,,DIWHUWKHSURYLVRWKHIROORZLQJSURYLVRVKDOOEHLQVHUWHGDQGVKDOOEH
GHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\²
³3URYLGHGIXUWKHUWKDWQRUHIXQGRIWD[HVSDLGLIDQ\E\YLUWXHRI
SURYLVLRQV RI WKLV VXEVHFWLRQ DV WKH\ VWRRG LPPHGLDWHO\ EHIRUH WKHLU
DPHQGPHQWE\WKH)LQDQFH1R$FWVKDOOEHFODLPHGDQGDOORZHG´
ELQVXEVHFWLRQ2±±
LIRUWKHZRUGV³WKHH[FHVVPRQH\ZKLFK´WKHZRUGV³WKHH[FHVVPRQH\
RUSDUW WKHUHRI DV WKH FDVH PD\ EH ZKLFK´ VKDOO EH VXEVWLWXWHG DQG VKDOO EH
GHHPHGWRKDYHEHHQVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
LLWKHIROORZLQJExplanation VKDOOEHLQVHUWHGDQGVKDOOEHGHHPHGWR
KDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
³Explanation.––)RUWKHUHPRYDORIGRXEWVLWLVKHUHE\FODULILHGWKDWWKH
H[FHVV PRQH\ RU SDUW WKHUHRI PD\ EH UHSDWULDWHG IURP DQ\ RI WKH DVVRFLDWHG
HQWHUSULVHVRIWKHDVVHVVHHZKLFKLVQRWDUHVLGHQWLQ,QGLD´
FDIWHUVXEVHFWLRQ2WKHIROORZLQJVXEVHFWLRQVVKDOOEHLQVHUWHGZLWKHIIHFW
IURPWKHVWGD\RI 6HSWHPEHUQDPHO\±±
³2A:LWKRXWSUHMXGLFHWRWKHSURYLVLRQVRI VXEVHFWLRQ2 ZKHUHWKH
H[FHVVPRQH\RUSDUWWKHUHRIKDVQRWEHHQUHSDWULDWHGZLWKLQWKHSUHVFULEHGWLPH
WKHDVVHVVHHPD\DWKLVRSWLRQSD\DGGLWLRQDOLQFRPHWD[DWWKHUDWHRIHLJKWHHQ
SHUFHQWRQVXFKH[FHVVPRQH\RUSDUWWKHUHRIDVWKHFDVHPD\EH
$PHQGPHQW
RIVHFWLRQ
&'
$PHQGPHQW
RIVHFWLRQ
&(
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
400
6XEVWLWXWLRQRI
VHFWLRQ'
0DLQWHQDQFH
NHHSLQJDQG
IXUQLVKLQJRI
LQIRUPDWLRQ
DQGGRFXPHQW
E\FHUWDLQ
SHUVRQV
$PHQGPHQW
RIVHFWLRQ
$
$PHQGPHQW
RIVHFWLRQ
$
2B7KHWD[RQWKHH[FHVVPRQH\RUSDUWWKHUHRIVRSDLGE\WKHDVVHVVHH
XQGHUVXEVHFWLRQ2AVKDOOEHWUHDWHGDVWKHILQDOSD\PHQWRIWD[LQUHVSHFWRI
WKHH[FHVVPRQH\RUSDUWWKHUHRIQRWUHSDWULDWHGDQGQRIXUWKHUFUHGLWWKHUHIRU
VKDOOEHFODLPHGE\WKHDVVHVVHHRUE\DQ\RWKHUSHUVRQLQUHVSHFWRIWKHDPRXQW
RIWD[VRSDLG
2C1RGHGXFWLRQXQGHUDQ\RWKHUSURYLVLRQRIWKLV$FWVKDOOEHDOORZHG
WRWKHDVVHVVHHLQUHVSHFWRIWKHDPRXQWRQZKLFKWD[KDVEHHQSDLGLQDFFRUGDQFH
ZLWKWKHSURYLVLRQVRIVXEVHFWLRQ2A
2D:KHUHWKHDGGLWLRQDOLQFRPHWD[UHIHUUHGWRLQVXEVHFWLRQ2ALV
SDLG E\ WKH DVVHVVHH KH VKDOO QRW EH UHTXLUHG WR PDNH VHFRQGDU\ DGMXVWPHQW
XQGHUVXEVHFWLRQ1DQGFRPSXWHLQWHUHVWXQGHUVXEVHFWLRQ2IURPWKHGDWH
RISD\PHQWRIVXFKWD[´
,QWKH,QFRPHWD[$FWIRUVHFWLRQ'WKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
ZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
µ'1(YHU\SHUVRQ±±
LZKRKDVHQWHUHGLQWRDQLQWHUQDWLRQDOWUDQVDFWLRQRUVSHFLILHGGRPHVWLF
WUDQVDFWLRQVKDOONHHSDQGPDLQWDLQVXFKLQIRUPDWLRQDQGGRFXPHQWLQUHVSHFW
WKHUHRIDVPD\EHSUHVFULEHG
LLEHLQJ D FRQVWLWXHQW HQWLW\ RI DQ LQWHUQDWLRQDO JURXS VKDOO NHHS DQG
PDLQWDLQVXFKLQIRUPDWLRQDQGGRFXPHQWLQUHVSHFWRIDQLQWHUQDWLRQDOJURXSDV
PD\EHSUHVFULEHG
Explanation.±±)RU WKH SXUSRVHV RI WKLV FODXVH±±
$³FRQVWLWXHQW HQWLW\´ VKDOO KDYH WKH PHDQLQJ DVVLJQHG WR LW LQ
FODXVHdRIVXEVHFWLRQ9RIVHFWLRQ
%³LQWHUQDWLRQDOJURXS´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLWLQ
FODXVHgRIVXEVHFWLRQ9RIVHFWLRQ
:LWKRXWSUHMXGLFHWRWKHSURYLVLRQVFRQWDLQHGLQVXEVHFWLRQ1WKH%RDUG
PD\SUHVFULEHWKHSHULRGIRUZKLFKWKHLQIRUPDWLRQDQGGRFXPHQWVKDOOEHNHSWDQG
PDLQWDLQHGXQGHUWKHVDLGVXEVHFWLRQ
7KH$VVHVVLQJ2IILFHURUWKH&RPPLVVLRQHU$SSHDOVPD\LQWKHFRXUVHRI
DQ\ SURFHHGLQJ XQGHU WKLV $FW UHTXLUH DQ\ SHUVRQ UHIHUUHG WR LQ FODXVH i RI
VXEVHFWLRQ1WRIXUQLVKDQ\LQIRUPDWLRQRUGRFXPHQWUHIHUUHGWKHUHLQZLWKLQDSHULRG
RIWKLUW\GD\VIURPWKHGDWHRIUHFHLSWRIDQRWLFHLVVXHGLQWKLVUHJDUG
3URYLGHGWKDWWKH$VVHVVLQJ2IILFHURUWKH&RPPLVVLRQHU$SSHDOVPD\RQDQ
DSSOLFDWLRQPDGHE\VXFKSHUVRQH[WHQGWKHSHULRGRIWKLUW\GD\VE\DIXUWKHUSHULRG
QRWH[FHHGLQJWKLUW\GD\V
7KH SHUVRQ UHIHUUHG WR LQ FODXVH ii RI VXEVHFWLRQ 1 VKDOO IXUQLVK WKH
LQIRUPDWLRQDQGGRFXPHQWUHIHUUHGWKHUHLQWRWKHDXWKRULW\SUHVFULEHGXQGHUVXE
VHFWLRQ 1 RI VHFWLRQ LQ VXFK PDQQHU RQ RU EHIRUH VXFK GDWH DV PD\ EH
SUHVFULEHG¶
,QVHFWLRQ$RIWKH,QFRPHWD[$FWLQWKHExplanationLQFODXVHaIRUWKH
ZRUGVEUDFNHWVDQGILJXUHV³WKHExplanation WRFODXVH38RIVHFWLRQ´WKHZRUGVEUDFNHWV
OHWWHUVDQGILJXUHV³FODXVHaRIWKHExplanation WRVHFWLRQ$´VKDOOEHVXEVWLWXWHGZLWK
HIIHFWIURPWKHVWGD\RI$SULO
,Q VHFWLRQ $RI WKH ,QFRPHWD[$FW LQ VXEVHFWLRQ 4 DIWHU FODXVH b WKH
IROORZLQJSURYLVRVKDOOEHLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
³3URYLGHGWKDWQRWKLQJFRQWDLQHGLQWKLVVXEVHFWLRQVKDOODSSO\WRDGHGXFWLRQ
DOORZHGWRD8QLWRIDQ,QWHUQDWLRQDO)LQDQFLDO6HUYLFHV&HQWUHXQGHUVHFWLRQ/$´
401
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
RI
RI
RI
,QVHFWLRQ-%RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ2LQExplanation LQWKH
ORQJOLQHIRUFODXVHiih WKHIROORZLQJ FODXVHVKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\
RI$SULOQDPHO\²
µiihWKHDJJUHJDWHDPRXQWRIXQDEVRUEHGGHSUHFLDWLRQDQGORVVEURXJKWIRUZDUG
LQFDVHRID²
$FRPSDQ\ DQG LWV VXEVLGLDU\ DQG WKH VXEVLGLDU\ RI VXFK VXEVLGLDU\
ZKHUHWKH7ULEXQDORQDQDSSOLFDWLRQPRYHGE\WKH&HQWUDO*RYHUQPHQWXQGHU
VHFWLRQRIWKH&RPSDQLHV$FWKDVVXVSHQGHGWKH%RDUGRI'LUHFWRUVRI
VXFK FRPSDQ\ DQG KDV DSSRLQWHG QHZ GLUHFWRUV ZKR DUH QRPLQDWHG E\ WKH
&HQWUDO*RYHUQPHQWXQGHUVHFWLRQRIWKHVDLG$FW
%FRPSDQ\ DJDLQVW ZKRP DQ DSSOLFDWLRQ IRU FRUSRUDWH LQVROYHQF\
UHVROXWLRQ SURFHVV KDV EHHQ DGPLWWHG E\ WKH $GMXGLFDWLQJ $XWKRULW\ XQGHU
VHFWLRQRUVHFWLRQRUVHFWLRQRIWKH,QVROYHQF\DQG%DQNUXSWF\
&RGH
Explanation±±)RU WKH SXUSRVHV RI WKLV FODXVH²
L³$GMXGLFDWLQJ$XWKRULW\´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLW
LQFODXVH1RIVHFWLRQRIWKH,QVROYHQF\DQG%DQNUXSWF\&RGH
LL³7ULEXQDO´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLWLQFODXVH90
RIVHFWLRQRIWKH&RPSDQLHV$FW
LLLDFRPSDQ\VKDOOEHDVXEVLGLDU\RIDQRWKHUFRPSDQ\LIVXFK
RWKHUFRPSDQ\KROGVPRUHWKDQKDOILQWKHQRPLQDOYDOXHRIHTXLW\VKDUH
FDSLWDORIWKHFRPSDQ\
LY³ORVV´VKDOOQRWLQFOXGHGHSUHFLDWLRQRU¶
,QVHFWLRQ2RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ8IRUWKHZRUGV³RXWRILWV
FXUUHQWLQFRPH´ WKH ZRUGV³RXW RI LWVFXUUHQWLQFRPH RU LQFRPHDFFXPXODWHG DV DXQLW RI
,QWHUQDWLRQDO)LQDQFLDO6HUYLFHV&HQWUHDIWHUWKHVWGD\RI$SULO´VKDOOEHVXEVWLWXWHGZLWK
HIIHFWIURPWKHVWGD\RI6HSWHPEHU
,QVHFWLRQ4$RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1WKHEUDFNHWVDQGZRUGV
³QRWEHLQJVKDUHVOLVWHGRQDUHFRJQLVHGVWRFNH[FKDQJH´VKDOOEHRPLWWHGZLWKHIIHFWIURP
WKHWKGD\RI-XO\
,QVHFWLRQ5RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ2ZLWKHIIHFWIURPWKHVW
GD\RI6HSWHPEHU²
$DIWHU WKH VHFRQG SURYLVR EHIRUH WKH Explanation WKH IROORZLQJ SURYLVR
VKDOOEHLQVHUWHGQDPHO\²
³3URYLGHGDOVRWKDWQRDGGLWLRQDOLQFRPHWD[VKDOOEHFKDUJHDEOHLQUHVSHFW
RIDQ\DPRXQWRILQFRPHGLVWULEXWHGRQRUDIWHUWKHVWGD\RI6HSWHPEHU
E\DVSHFLILHG0XWXDO)XQGRXWRILWVLQFRPHGHULYHGIURPWUDQVDFWLRQVPDGHRQ
D UHFRJQLVHG VWRFN H[FKDQJH ORFDWHG LQ DQ\ ,QWHUQDWLRQDO )LQDQFLDO 6HUYLFHV
&HQWUHDQGZKHUHWKHFRQVLGHUDWLRQIRUVXFKWUDQVDFWLRQLVSDLGRUSD\DEOHLQ
FRQYHUWLEOHIRUHLJQH[FKDQJH´
%LQWKHExplanation²
DDIWHUFODXVHiWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\±±
µia³FRQYHUWLEOHIRUHLJQH[FKDQJH´PHDQVIRUHLJQH[FKDQJHZKLFK
LVIRUWKHWLPHEHLQJWUHDWHGE\WKH5HVHUYH%DQNRI,QGLDDVFRQYHUWLEOH
IRUHLJQH[FKDQJHIRUWKHSXUSRVHVRIWKH)RUHLJQ([FKDQJH0DQDJHPHQW
$FWDQGWKHUXOHVPDGHWKHUHXQGHU¶
$PHQGPHQW
RIVHFWLRQ
-%
$PHQGPHQW
RIVHFWLRQ
2
$PHQGPHQW
RIVHFWLRQ
4$
$PHQGPHQW
RIVHFWLRQ
5
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
402
$PHQGPHQW
RIVHFWLRQ
8%
$PHQGPHQW
RIVHFWLRQ
EDIWHUFODXVHiiWKHIROORZLQJFODXVHVVKDOOEHLQVHUWHGQDPHO\²
µiii ³,QWHUQDWLRQDO )LQDQFLDO 6HUYLFHV &HQWUH´ VKDOO KDYH WKH
PHDQLQJDVVLJQHGWRLWLQFODXVHqRIVHFWLRQRIWKH6SHFLDO(FRQRPLF
=RQHV$FW
LY³UHFRJQLVHGVWRFNH[FKDQJH´VKDOOKDYHWKHPHDQLQJDVVLJQHG
WRLWLQFODXVHiiRIExplanation WRFODXVH5RIVHFWLRQ
Y³VSHFLILHG0XWXDO)XQG´PHDQVD0XWXDO)XQGVSHFLILHGXQGHU
FODXVH23DRIVHFWLRQ²
D ORFDWHGLQDQ\,QWHUQDWLRQDO)LQDQFLDO6HUYLFHV&HQWUH
ERIZKLFKDOOWKHXQLWVDUHKHOGE\QRQUHVLGHQWV
YL³XQLW´PHDQVEHQHILFLDOLQWHUHVWRIDQLQYHVWRULQWKHIXQG¶
,QVHFWLRQ8%RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ2ZLWKHIIHFWIURPWKHVW
GD\RI$SULO±±
DIRUFODXVHViDQGiiWKHIROORZLQJFODXVHVVKDOOEHVXEVWLWXWHGQDPHO\±±
µiRXWRIVXFKORVVWKHORVVDULVLQJWRWKHLQYHVWPHQWIXQGDVDUHVXOWRI
WKHFRPSXWDWLRQXQGHUWKHKHDG³3URILWDQGJDLQVRIEXVLQHVVRUSURIHVVLRQ´LI
DQ\VKDOOEH±±
DDOORZHG WR EH FDUULHG IRUZDUG DQG LW VKDOO EH VHW RII E\ WKH
LQYHVWPHQWIXQGLQDFFRUGDQFHZLWKWKHSURYLVLRQVRI&KDSWHU9,DQG
ELJQRUHGIRUWKHSXUSRVHVRIVXEVHFWLRQ1
iiWKHORVVRWKHUWKDQWKHORVVUHIHUUHGWRLQFODXVHiLIDQ\VKDOODOVREH
LJQRUHGIRUWKHSXUSRVHVRIVXEVHFWLRQ1LIVXFKORVVKDVDULVHQLQUHVSHFWRI
DXQLWZKLFKKDVQRWEHHQKHOGE\WKHXQLWKROGHUIRUDSHULRGRIDWOHDVWWZHOYH
PRQWKV¶
EDIWHUVXEVHFWLRQ2WKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\±±
µ2A7KHORVVRWKHUWKDQWKHORVVXQGHUWKHKHDG³3URILWDQGJDLQVRI
EXVLQHVVRUSURIHVVLRQ´LIDQ\DFFXPXODWHGDWWKHOHYHORILQYHVWPHQWIXQGDV
RQWKHVWGD\RI0DUFKVKDOOEH±±
LGHHPHGWREHWKHORVVRIDXQLWKROGHUZKRKHOGWKHXQLWRQWKH
VWGD\RI0DUFKLQUHVSHFWRIWKHLQYHVWPHQWVPDGHE\KLPLQWKH
LQYHVWPHQWIXQGLQWKHVDPHPDQQHUDVSURYLGHGLQVXEVHFWLRQ1DQG
LLDOORZHGWREHFDUULHGIRUZDUGE\VXFKXQLWKROGHUIRUWKHUHPDLQLQJ
SHULRGFDOFXODWHGIURPWKH\HDULQZKLFKWKHORVVKDGRFFXUUHGIRUWKHILUVW
WLPH WDNLQJ WKDW \HDU DV WKH ILUVW \HDU DQG VKDOO EH VHW RII E\ KLP LQ
DFFRUGDQFHZLWKWKHSURYLVLRQVRI&KDSWHU9,
3URYLGHGWKDWWKHORVVVRGHHPHGXQGHUWKLVVXEVHFWLRQVKDOOQRWEHDYDLODEOHWR
WKHLQYHVWPHQWIXQGRQRUDIWHUWKHVWGD\RI$SULO¶
,QVHFWLRQRIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1ZLWKHIIHFWIURPWKHVWGD\
RI$SULO±±
DLQWKHVL[WKSURYLVRDIWHUWKHZRUGILJXUHVDQGOHWWHUV³VHFWLRQ%$´WKH
ZRUGVILJXUHVDQGOHWWHUV³RUVHFWLRQRUVHFWLRQ%RUVHFWLRQ'RUVHFWLRQ(&
RUVHFWLRQ)RUVHFWLRQ*RUVHFWLRQ*$RUVHFWLRQ*%´VKDOOEHLQVHUWHG
EDIWHUWKHVL[WKSURYLVRDQGEHIRUHExplanation WKHIROORZLQJSURYLVRVKDOOEH
LQVHUWHGQDPHO\±±
³3URYLGHGDOVRWKDWDSHUVRQUHIHUUHGWRLQFODXVHbZKRLVQRWUHTXLUHG
WRIXUQLVKDUHWXUQXQGHUWKLVVXEVHFWLRQDQGZKRGXULQJWKHSUHYLRXV\HDU±±
RI
403
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LKDVGHSRVLWHGDQDPRXQWRUDJJUHJDWHRIWKHDPRXQWVH[FHHGLQJ
RQHFURUHUXSHHVLQRQHRUPRUHFXUUHQWDFFRXQWVPDLQWDLQHGZLWKDEDQNLQJ
FRPSDQ\RUDFRRSHUDWLYHEDQNRU
LL KDV LQFXUUHG H[SHQGLWXUH RI DQ DPRXQW RU DJJUHJDWH RI WKH
DPRXQWVH[FHHGLQJWZRODNKUXSHHVIRUKLPVHOIRUDQ\RWKHUSHUVRQIRU
WUDYHOWRDIRUHLJQFRXQWU\RU
LLL KDVLQFXUUHGH[SHQGLWXUHRIDQDPRXQWRUDJJUHJDWH
RI WKH DPRXQWV H[FHHGLQJ RQH ODNK UXSHHV WRZDUGV FRQVXPSWLRQ RI
HOHFWULFLW\RU
LYIXOILOVVXFKRWKHUFRQGLWLRQVDVPD\EHSUHVFULEHG
VKDOOIXUQLVKDUHWXUQRIKLVLQFRPHRQRUEHIRUHWKHGXHGDWHLQVXFKIRUPDQG
YHULILHG LQ VXFK PDQQHU DQG VHWWLQJ IRUWK VXFK RWKHU SDUWLFXODUV DV PD\ EH
SUHVFULEHG´
FDIWHUExplanation WKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\±±
‘Explanation —)RU WKH SXUSRVHV RI WKLV VXEVHFWLRQ²
D ³EDQNLQJ FRPSDQ\´ VKDOO KDYH WKH PHDQLQJ DVVLJQHG WR LW LQ
FODXVHiRIWKHExplanation WRVHFWLRQ66
E³FRRSHUDWLYH EDQN´ VKDOO KDYH WKH PHDQLQJ DVVLJQHG WR LW LQ
FODXVHiiRIWKHExplanation WRVHFWLRQ66¶
,QVHFWLRQ$ RIWKH,QFRPHWD[ $FWZLWKHIIHFWIURPWKHVWGD\RI
6HSWHPEHU±±
LLQVXEVHFWLRQ1LQFODXVHviIRUWKHZRUGVEUDFNHWVDQGILJXUH³RQEHKDOI
RIWKHSHUVRQUHIHUUHGWRLQFODXVHv´WKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\±±
³RQEHKDOIRIWKHSHUVRQUHIHUUHGWRLQFODXVHvRU
viiZKRLQWHQGVWRHQWHULQWRVXFKWUDQVDFWLRQDVPD\EHSUHVFULEHGE\
WKH%RDUGLQWKHLQWHUHVWRIUHYHQXH´
LLDIWHUVXEVHFWLRQ5DWKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\²
³5E1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKLV$FWHYHU\SHUVRQZKR
LVUHTXLUHGWRIXUQLVKRULQWLPDWHRUTXRWHKLVSHUPDQHQWDFFRXQWQXPEHUXQGHU
WKLV$FWDQGZKR±±
DKDVQRWEHHQDOORWWHGDSHUPDQHQWDFFRXQWQXPEHUEXWSRVVHVVHV
WKH$DGKDDUQXPEHUPD\IXUQLVKRULQWLPDWHRUTXRWHKLV$DGKDDUQXPEHU
LQOLHXRIWKHSHUPDQHQWDFFRXQWQXPEHUDQGVXFKSHUVRQVKDOOEHDOORWWHG
DSHUPDQHQWDFFRXQWQXPEHULQVXFKPDQQHUDVPD\EHSUHVFULEHG
EKDV EHHQ DOORWWHG D SHUPDQHQW DFFRXQW QXPEHU DQG ZKR KDV
LQWLPDWHGKLV$DGKDDUQXPEHULQDFFRUGDQFHZLWKSURYLVLRQVRIVXE
VHFWLRQ 2 RI VHFWLRQ $$ PD\ IXUQLVK RU LQWLPDWH RU TXRWH KLV
$DGKDDUQXPEHULQOLHXRIWKHSHUPDQHQWDFFRXQWQXPEHU´
LLLLQVXEVHFWLRQ6IRUWKHZRUGV³WKH*HQHUDO,QGH[5HJLVWHU1XPEHU´WKH
ZRUGV³WKH*HQHUDO,QGH[5HJLVWHU1XPEHURUWKH$DGKDDUQXPEHUDVWKHFDVHPD\
EH´ VKDOO EH VXEVWLWXWHG
LYDIWHUVXEVHFWLRQ6WKHIROORZLQJVXEVHFWLRQVVKDOOEHLQVHUWHGQDPHO\²
³6A(YHU\SHUVRQHQWHULQJLQWRVXFKWUDQVDFWLRQDVPD\EHSUHVFULEHGVKDOO
TXRWHKLVSHUPDQHQWDFFRXQWQXPEHURU$DGKDDUQXPEHUDVWKHFDVHPD\EHLQWKH
GRFXPHQWV SHUWDLQLQJ WR VXFK WUDQVDFWLRQV DQG DOVR DXWKHQWLFDWH VXFK SHUPDQHQW
DFFRXQWQXPEHURU$DGKDDUQXPEHULQVXFKPDQQHUDVPD\EHSUHVFULEHG
$PHQGPHQW
RIVHFWLRQ
$
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
404
6B (YHU\ SHUVRQ UHFHLYLQJ DQ\ GRFXPHQW UHODWLQJWR WKH WUDQVDFWLRQV
UHIHUUHGWRLQVXEVHFWLRQ6AVKDOOHQVXUHWKDWSHUPDQHQWDFFRXQWQXPEHURU
$DGKDDUQXPEHUDVWKHFDVHPD\EHKDVEHHQGXO\TXRWHGLQVXFKGRFXPHQW
DQGDOVRHQVXUHWKDWVXFKSHUPDQHQWDFFRXQWQXPEHURU$DGKDDUQXPEHULVVR
DXWKHQWLFDWHG´
YLQVXEVHFWLRQ8LQFODXVHVbDQGfIRUWKHZRUGV³WKH*HQHUDO,QGH[
5HJLVWHU 1XPEHU´ WKH ZRUGV ³WKH *HQHUDO ,QGH[ 5HJLVWHU 1XPEHU RU WKH$DGKDDU
QXPEHUDVWKHFDVHPD\EH´VKDOOEHVXEVWLWXWHG
YLLQWKHExplanationIRUFODXVHaWKHIROORZLQJFODXVHVVKDOOEHVXEVWLWXWHG
QDPHO\±±
$PHQGPHQW
RIVHFWLRQ
$$
$PHQGPHQW
RIVHFWLRQ
$
µa³$DGKDDUQXPEHU´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLWLQFODXVHa
RIVHFWLRQRIWKH$DGKDDU7DUJHWHG'HOLYHU\RI)LQDQFLDODQG2WKHU6XEVLGLHV
%HQHILWVDQG6HUYLFHV$FW
aa³$VVHVVLQJ2IILFHU´LQFOXGHVDQLQFRPHWD[DXWKRULW\ZKRLVDVVLJQHG
WKHGXW\RIDOORWWLQJSHUPDQHQWDFFRXQWQXPEHUV
ab³DXWKHQWLFDWLRQ´PHDQVWKHSURFHVVE\ZKLFKWKHSHUPDQHQWDFFRXQW
QXPEHU RU$DGKDDU QXPEHU DORQJZLWK GHPRJUDSKLF LQIRUPDWLRQ RU ELRPHWULF
LQIRUPDWLRQRIDQLQGLYLGXDOLVVXEPLWWHGWRWKHLQFRPHWD[DXWKRULW\RUVXFK
RWKHU DXWKRULW\ RU DJHQF\ DV PD\ EH SUHVFULEHG IRU LWV YHULILFDWLRQ DQG VXFK
DXWKRULW\RUDJHQF\YHULILHVWKHFRUUHFWQHVVRUWKHODFNWKHUHRIRQWKHEDVLVRI
LQIRUPDWLRQDYDLODEOHZLWKLW¶
,QVHFWLRQ$$RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ2LQWKHSURYLVRIRUWKH
ZRUGV³GHHPHGWREHLQYDOLGDQGWKHRWKHUSURYLVLRQVRIWKLV$FWVKDOODSSO\DVLIWKHSHUVRQ
KDGQRWDSSOLHGIRUDOORWPHQWRISHUPDQHQWDFFRXQWQXPEHU´WKHZRUGV³PDGHLQRSHUDWLYH
DIWHUWKHGDWHVRQRWLILHGLQVXFKPDQQHUDVPD\EHSUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWK
HIIHFWIURPWKHVWGD\RI6HSWHPEHU
,QVHFWLRQ$RIWKH,QFRPHWD[$FW±±
LLQVXEVHFWLRQ1DIWHUFODXVHiiWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGDQG
VKDOOEHGHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
QDPHO\±±
RI
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
'$
³iiaDQ\UHOLHIRIWD[FODLPHGXQGHUVHFWLRQ´
LL LQ VXEVHFWLRQ 1A LQ FODXVH i DIWHU VXEFODXVH b WKH IROORZLQJ
VXEFODXVH VKDOO EH LQVHUWHG DQG VKDOO EH GHHPHG WR KDYH EHHQ LQVHUWHG ZLWK HIIHFW
IURPWKHVWGD\RI$SULOQDPHO\±±
³baDQ\UHOLHIRIWD[FODLPHGXQGHUVHFWLRQ´
LLLLQVXEVHFWLRQ1BLQWKHExplanationDIWHUFODXVHiWKHIROORZLQJFODXVH
VKDOOEHLQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\
RI$SULOQDPHO\±±
³iaDQ\UHOLHIRIWD[FODLPHGXQGHUVHFWLRQ´
,QVHFWLRQRIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1LQFODXVHcDIWHUWKH
ZRUGV³DQ\DGYDQFHWD[SDLG´WKHZRUGVDQGILJXUHV³DQ\UHOLHIDOORZDEOHXQGHUVHFWLRQ´
VKDOOEHLQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI
$SULO
,QVHFWLRQ'$RIWKH,QFRPHWD[$FWIRUWKHZRUGV³RQHSHUFHQW´WKHZRUGV
³ILYHSHUFHQWRQWKHDPRXQWRILQFRPHFRPSULVHGWKHUHLQ´VKDOOEHVXEVWLWXWHGZLWKHIIHFW
IURPWKHVWGD\RI6HSWHPEHU
405
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
,QVHFWLRQ,$RIWKH,QFRPHWD[$FWLQWKHExplanationDIWHUFODXVHaWKH
IROORZLQJFODXVHVKDOOEHLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU±±
µaa³FRQVLGHUDWLRQIRUWUDQVIHURIDQ\LPPRYDEOHSURSHUW\´VKDOOLQFOXGHDOO
FKDUJHV RI WKH QDWXUH RI FOXE PHPEHUVKLS IHH FDU SDUNLQJ IHH HOHFWULFLW\ RU ZDWHU
IDFLOLW\IHHPDLQWHQDQFHIHHDGYDQFHIHHRUDQ\RWKHUFKDUJHVRIVLPLODUQDWXUHZKLFK
DUHLQFLGHQWDOWRWUDQVIHURIWKHLPPRYDEOHSURSHUW\¶
$IWHUVHFWLRQ/'RIWKH,QFRPHWD[$FWWKHIROORZLQJVHFWLRQVVKDOOEHLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHUQDPHO\±±
$PHQGPHQW
RIVHFWLRQ
,$
,QVHUWLRQRIQHZ
VHFWLRQV0
DQG1
RI
µ01$Q\SHUVRQEHLQJDQLQGLYLGXDORUD+LQGXXQGLYLGHGIDPLO\RWKHU
WKDQ WKRVH ZKR DUH UHTXLUHG WR GHGXFW LQFRPHWD[ DV SHU WKH SURYLVLRQV RI VHFWLRQ
&VHFWLRQ+RUVHFWLRQ-UHVSRQVLEOHIRUSD\LQJDQ\VXPWRDQ\UHVLGHQWIRU
FDUU\LQJ RXW DQ\ ZRUN LQFOXGLQJ VXSSO\ RI ODERXU IRU FDUU\LQJ RXW DQ\ ZRUN LQ
SXUVXDQFH RI D FRQWUDFW E\ ZD\ RI FRPPLVVLRQ QRW EHLQJ LQVXUDQFH FRPPLVVLRQ
UHIHUUHGWRLQVHFWLRQ'RUEURNHUDJHRUE\ZD\RIIHHVIRUSURIHVVLRQDOVHUYLFHV
GXULQJWKHILQDQFLDO\HDUVKDOODWWKHWLPHRIFUHGLWRIVXFKVXPRUDWWKHWLPHRI
SD\PHQWRIVXFKVXPLQFDVKRUE\LVVXHRIDFKHTXHRUGUDIWRUE\DQ\RWKHUPRGH
ZKLFKHYHULVHDUOLHUGHGXFWDQDPRXQWHTXDOWRILYHSHUFHQWRIVXFKDVLQFRPHWD[
WKHUHRQ
3URYLGHGWKDWQRVXFKGHGXFWLRQXQGHUWKLVVHFWLRQVKDOOEHPDGHLIVXFKVXPRU
DVWKHFDVHPD\EHDJJUHJDWHRIVXFKVXPVFUHGLWHGRUSDLGWRDUHVLGHQWGXULQJD
ILQDQFLDO\HDUGRHVQRWH[FHHGILIW\ODNKUXSHHV
7KH SURYLVLRQV RI VHFWLRQ $ VKDOO QRW DSSO\ WR D SHUVRQ UHTXLUHG WR
GHGXFWWD[LQDFFRUGDQFHZLWKWKHSURYLVLRQVRIWKLVVHFWLRQ
Explanation±±)RU WKH SXUSRVHV RI WKLV VHFWLRQ±±
D³FRQWUDFW´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLWLQFODXVHiiiRIWKH
Explanation WRVHFWLRQ&
E³FRPPLVVLRQRUEURNHUDJH´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLWLQ
FODXVHiRIWKHExplanation WRVHFWLRQ+
F³SURIHVVLRQDOVHUYLFHV´VKDOOKDYHWKHPHDQLQJDVVLJQHGWRLWLQFODXVH
aRIWKHExplanation WRVHFWLRQ-
d ³ZRUN´ VKDOO KDYH WKH PHDQLQJ DVVLJQHG WR LW LQ FODXVH iv RI WKH
Explanation WRVHFWLRQ&
1(YHU\SHUVRQEHLQJ±±
LDEDQNLQJFRPSDQ\WRZKLFKWKH%DQNLQJ5HJXODWLRQ$FWDSSOLHV
LQFOXGLQJDQ\EDQNRUEDQNLQJLQVWLWXWLRQUHIHUUHGWRLQVHFWLRQRIWKDW$FW
LLDFRRSHUDWLYHVRFLHW\HQJDJHGLQFDUU\LQJRQWKHEXVLQHVVRI
EDQNLQJ
3D\PHQWRI
FHUWDLQVXPV
E\FHUWDLQ
LQGLYLGXDOVRU
+LQGX
XQGLYLGHG
IDPLO\
3D\PHQWRI
FHUWDLQ
DPRXQWVLQ
FDVK
RU
LLLDSRVWRIILFH
ZKRLVUHVSRQVLEOHIRUSD\LQJDQ\VXPRUDVWKHFDVHPD\EHDJJUHJDWHRIVXPVLQ
FDVKLQH[FHVVRIRQHFURUHUXSHHVGXULQJWKHSUHYLRXV\HDUWRDQ\SHUVRQKHUHLQ
UHIHUUHGWRDVWKHUHFLSLHQWIURPRQHRUPRUHDFFRXQWVPDLQWDLQHGE\WKHUHFLSLHQWZLWK
LWVKDOODWWKHWLPHRISD\PHQWRIVXFKVXPGHGXFWVDQDPRXQWHTXDOWRWZRSHUFHQW
RIVXPH[FHHGLQJRQHFURUHUXSHHVDVLQFRPHWD[
3URYLGHGWKDWQRWKLQJFRQWDLQHGLQWKLVVXEVHFWLRQVKDOODSSO\WRDQ\SD\PHQW
PDGHWR±±
LWKH*RYHUQPHQW
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
406
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
6XEVWLWXWLRQRI
VHFWLRQ$
)XUQLVKLQJRI
VWDWHPHQW LQ
UHVSHFWRI
SD\PHQWRI
DQ\LQFRPHWR
UHVLGHQWV
ZLWKRXW
GHGXFWLRQRI
WD[
LLDQ\EDQNLQJFRPSDQ\RUFRRSHUDWLYHVRFLHW\HQJDJHGLQFDUU\LQJRQ
WKHEXVLQHVVRIEDQNLQJRUDSRVWRIILFH
LLLDQ\ EXVLQHVV FRUUHVSRQGHQW RI D EDQNLQJ FRPSDQ\ RU FRRSHUDWLYH
VRFLHW\HQJDJHGLQFDUU\LQJRQWKHEXVLQHVVRIEDQNLQJLQDFFRUGDQFHZLWKWKH
JXLGHOLQHVLVVXHGLQWKLVUHJDUGE\WKH5HVHUYH%DQNRI,QGLDXQGHUWKH5HVHUYH
%DQNRI,QGLD$FW
LYDQ\ZKLWHODEHODXWRPDWHGWHOOHUPDFKLQHRSHUDWRURIDEDQNLQJFRPSDQ\
RU FRRSHUDWLYH VRFLHW\ HQJDJHG LQ FDUU\LQJ RQ WKH EXVLQHVV RI EDQNLQJ LQ
DFFRUGDQFHZLWKWKHDXWKRULVDWLRQLVVXHGE\WKH5HVHUYH%DQNRI,QGLDXQGHU
WKH3D\PHQWDQG6HWWOHPHQW6\VWHPV$FW
YVXFKRWKHUSHUVRQRUFODVVRISHUVRQVZKLFKWKH&HQWUDO*RYHUQPHQW
PD\ E\ QRWLILFDWLRQ LQ WKH 2IILFLDO *D]HWWH VSHFLI\ LQ FRQVXOWDWLRQ ZLWK WKH
5HVHUYH%DQNRI,QGLD¶
,Q VHFWLRQ RI WKH ,QFRPHWD[ $FW ZLWK HIIHFW IURP WKH VW GD\ RI
1RYHPEHU±±
DLQVXEVHFWLRQ2IRUWKHZRUGV³WRWKH$VVHVVLQJ2IILFHUWRGHWHUPLQHE\
JHQHUDO RU VSHFLDO RUGHU´ WKH ZRUGV ³LQ VXFK IRUP DQG PDQQHU WR WKH $VVHVVLQJ
2IILFHUWRGHWHUPLQHLQVXFKPDQQHUDVPD\EHSUHVFULEHG´VKDOOEHVXEVWLWXWHG
ELQVXEVHFWLRQ7IRUWKHZRUGV³WRWKH$VVHVVLQJ2IILFHUWRGHWHUPLQHE\
JHQHUDO RU VSHFLDO RUGHU´ WKH ZRUGV ³LQ VXFK IRUP DQG PDQQHU WR WKH $VVHVVLQJ
2IILFHUWRGHWHUPLQHLQVXFKPDQQHUDVPD\EHSUHVFULEHG´VKDOOEHVXEVWLWXWHG
,QVHFWLRQRIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1IRUWKHILJXUHVDQGOHWWHUV
³/%&´WKHILJXUHVDQGOHWWHUV³/%&0´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKH
VWGD\RI6HSWHPEHU
,QVHFWLRQRIWKH,QFRPHWD[$FWDIWHUWKHILUVWSURYLVRWKHIROORZLQJSURYLVR
VKDOOEHLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHUQDPHO\²
µµ3URYLGHGIXUWKHUWKDWWKHVXPGHGXFWHGLQDFFRUGDQFHZLWKWKHSURYLVLRQVRI
VHFWLRQ1IRUWKHSXUSRVHRIFRPSXWLQJWKHLQFRPHRIDQDVVHVVHHVKDOOEHGHHPHG
WREHLQFRPHUHFHLYHG¶¶
,Q VHFWLRQ RI WKH ,QFRPHWD[ $FW ZLWK HIIHFW IURP WKH VW GD\ RI
6HSWHPEHU±±
DLQVXEVHFWLRQ1LQWKHILUVWSURYLVRIRUWKHZRUG³UHVLGHQW´ZKHUHYHULW
RFFXUVWKHZRUG³SD\HH´VKDOOEHVXEVWLWXWHG
ELQVXEVHFWLRQ1ALQWKHSURYLVRIRUWKHZRUG³UHVLGHQW´ZKHUHYHULWRFFXUV
WKHZRUG³SD\HH´VKDOOEHVXEVWLWXWHG
FLQVXEVHFWLRQ3DIWHUWKHZRUGV³FUHGLWLVJLYHQ´WKHZRUGVEUDFNHWVDQG
ILJXUHV³RUWZR\HDUVIURPWKHHQGRIWKHILQDQFLDO\HDULQZKLFKWKHFRUUHFWLRQVWDWHPHQW
LVGHOLYHUHGXQGHUWKHSURYLVRWRVXEVHFWLRQ3RIVHFWLRQZKLFKHYHULVODWHU´
VKDOOEHLQVHUWHG
)RUVHFWLRQ$RIWKH,QFRPHWD[$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
ZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHUQDPHO\±±
³$1$Q\EDQNLQJFRPSDQ\RUFRRSHUDWLYHVRFLHW\RUSXEOLFFRPSDQ\
UHIHUUHGWRLQWKHSURYLVRWRFODXVHiRIVXEVHFWLRQ3RIVHFWLRQ$UHVSRQVLEOH
IRUSD\LQJWRDUHVLGHQWDQ\LQFRPHQRWH[FHHGLQJIRUW\WKRXVDQGUXSHHVZKHUHWKH
SD\HULVDEDQNLQJFRPSDQ\RUDFRRSHUDWLYHVRFLHW\DQGILYHWKRXVDQGUXSHHVLQDQ\
RWKHU FDVH E\ ZD\ RI LQWHUHVW RWKHU WKDQ LQWHUHVW RQ VHFXULWLHV VKDOO SUHSDUH VXFK
VWDWHPHQWLQVXFKIRUPFRQWDLQLQJVXFKSDUWLFXODUVIRUVXFKSHULRGYHULILHGLQVXFK
PDQQHUDQGZLWKLQVXFKWLPHDVPD\EHSUHVFULEHGDQGGHOLYHURUFDXVHWREHGHOLYHUHG
RI
RI
407
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
WKHVDLGVWDWHPHQWWRWKHSUHVFULEHGLQFRPHWD[DXWKRULW\RUWRWKHSHUVRQDXWKRULVHG
E\ VXFK DXWKRULW\
7KH%RDUGPD\UHTXLUHDQ\SHUVRQRWKHUWKDQDSHUVRQPHQWLRQHGLQVXE
VHFWLRQ1UHVSRQVLEOHIRUSD\LQJWRDUHVLGHQWDQ\LQFRPHOLDEOHIRUGHGXFWLRQRIWD[
DWVRXUFHXQGHU&KDSWHU;9,,WRSUHSDUHVXFKVWDWHPHQWLQVXFKIRUPFRQWDLQLQJVXFK
SDUWLFXODUVIRUVXFKSHULRGYHULILHGLQVXFKPDQQHUDQGZLWKLQVXFKWLPHDVPD\EH
SUHVFULEHGDQGGHOLYHURUFDXVHWREHGHOLYHUHGWKHVDLGVWDWHPHQWWRWKHLQFRPHWD[
DXWKRULW\RUWKHDXWKRULVHGSHUVRQUHIHUUHGWRLQVXEVHFWLRQ1
7KHSHUVRQUHVSRQVLEOHIRUSD\LQJWRDUHVLGHQWDQ\LQFRPHUHIHUUHGWRLQ
VXEVHFWLRQ1RUVXEVHFWLRQ2PD\DOVRGHOLYHUWRWKHLQFRPHWD[DXWKRULW\UHIHUUHG
WRLQVXEVHFWLRQ1DFRUUHFWLRQVWDWHPHQWIRUUHFWLILFDWLRQRIDQ\PLVWDNHRUWRDGG
GHOHWHRUXSGDWHWKHLQIRUPDWLRQIXUQLVKHGLQWKHVWDWHPHQWGHOLYHUHGXQGHUWKHVDLG
VXEVHFWLRQVLQVXFKIRUPDQGYHULILHGLQVXFKPDQQHUDVPD\EHSUHVFULEHG´
,Q VHFWLRQ $ RI WKH ,QFRPHWD[ $FW ZLWK HIIHFW IURP WKH VW GD\ RI
6HSWHPEHU±±
DLQVXEVHFWLRQ1±±
L IRUWKHZRUGV³FRUUHVSRQGLQJODZIURP´WKHZRUGV³FRUUHVSRQGLQJ
ODZIURPDUHVLGHQWRU´VKDOOEHVXEVWLWXWHG
LLIRUWKHZRUGV³DQ\7D[ 5HFRYHU\2IILFHU´WKHZRUGV³DQ\7D[5HFRYHU\
2IILFHUKDYLQJMXULVGLFWLRQRYHUWKHUHVLGHQWRU´VKDOOEHVXEVWLWXWHG
ELQVXEVHFWLRQ2±±
LIRUWKHZRUGV³KDVSURSHUW\LQDFRXQWU\RXWVLGH,QGLD´WKHZRUGV³LV
DUHVLGHQWRIDFRXQWU\´VKDOOEHVXEVWLWXWHG
LLIRUWKHZRUGV³IRUZDUGWRWKH%RDUG´WKHZRUGV³RUKDVDQ\SURSHUW\
LQWKDWFRXQWU\IRUZDUGWRWKH%RDUG´VKDOOEHVXEVWLWXWHG
,QVHFWLRQ$RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1LQWKHORQJOLQHDIWHU
FODXVHiiWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
³iiaDQ\UHOLHIRIWD[DOORZHGXQGHUVHFWLRQ´
,QVHFWLRQ%RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1LQExplanation DIWHU
FODXVHiWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
³iaDQ\UHOLHIRIWD[DOORZHGXQGHUVHFWLRQ´
,QVHFWLRQ&RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1LQWKHExplanationDIWHU
FODXVHiWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI$SULOQDPHO\±±
³iaDQ\UHOLHIRIWD[DOORZHGXQGHUVHFWLRQ´
,Q VHFWLRQ RI WKH ,QFRPHWD[ $FW ZLWK HIIHFW IURP WKH VW GD\ RI
6HSWHPEHU±±
DLQVXEVHFWLRQ1IRUWKHZRUGV³LQWKHSUHVFULEHGIRUPDQGYHULILHGLQWKH
SUHVFULEHGPDQQHU´WKHZRUGVDQGILJXUHV³E\IXUQLVKLQJUHWXUQLQDFFRUGDQFHZLWK
WKHSURYLVLRQVRIVHFWLRQ´VKDOOEHVXEVWLWXWHG
EVXEVHFWLRQ2VKDOOEHRPLWWHG
,QVHFWLRQ$RIWKH,QFRPHWD[$FWLQVXEVHFWLRQ1LQFODXVHbbIRUWKH
ZRUGV³RIDVVHVVPHQWRUUHDVVHVVPHQW´WKHZRUG³PDGH´VKDOOEHVXEVWLWXWHGZLWKHIIHFW
IURPWKHVWGD\RI6HSWHPEHU
$PHQGPHQW
RIVHFWLRQ
$
$PHQGPHQW
RIVHFWLRQ
$
$PHQGPHQW
RIVHFWLRQ
%
$PHQGPHQW
RIVHFWLRQ
&
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
408
$PHQGPHQW
RIVHFWLRQ
66
$PHQGPHQW
RIVHFWLRQ
67
,QVHUWLRQ RI
QHZ VHFWLRQ
68
$FFHSWDQFHRI
SD\PHQW
WKURXJK
SUHVFULEHG
HOHFWURQLF
PRGHV
$PHQGPHQW
RIVHFWLRQ
7
$PHQGPHQW
RIVHFWLRQ
$
,QVHUWLRQ RI
QHZ VHFWLRQ
'%
3HQDOW\IRUIDLOXUH
WRFRPSO\ZLWK
SURYLVLRQVRI
VHFWLRQ68
$PHQGPHQW
RIVHFWLRQ
)$$
$PHQGPHQW
RIVHFWLRQ
%
,QVHFWLRQ66RIWKH,QFRPHWD[$FWLQWKHRSHQLQJSRUWLRQIRUWKHZRUGV³EDQN
DFFRXQW´ WKH ZRUGV ³EDQN DFFRXQW RU WKURXJK VXFK RWKHU HOHFWURQLF PRGH DV PD\ EH
SUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU
,Q VHFWLRQ 67 RI WKH ,QFRPHWD[$FW LQ WKH ORQJ OLQH IRU WKH ZRUGV ³EDQN
DFFRXQW´ WKH ZRUGV ³EDQN DFFRXQW RU WKURXJK VXFK RWKHU HOHFWURQLF PRGH DV PD\ EH
SUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU
$IWHUVHFWLRQ67RIWKH,QFRPHWD[$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI1RYHPEHUQDPHO\²
³68(YHU\SHUVRQFDUU\LQJRQEXVLQHVVVKDOOSURYLGHIDFLOLW\IRUDFFHSWLQJ
SD\PHQW WKURXJK SUHVFULEHG HOHFWURQLF PRGHV LQ DGGLWLRQ WR WKH IDFLOLW\ IRU RWKHU
HOHFWURQLFPRGHVRISD\PHQWLIDQ\EHLQJSURYLGHGE\VXFKSHUVRQLIKLVWRWDOVDOHV
WXUQRYHURUJURVVUHFHLSWVDVWKHFDVHPD\EHLQEXVLQHVVH[FHHGVILIW\FURUHUXSHHV
GXULQJWKHLPPHGLDWHO\SUHFHGLQJSUHYLRXV\HDU´
,QVHFWLRQ7RIWKH,QFRPHWD[$FWLQWKHRSHQLQJSRUWLRQIRUWKHZRUGV³EDQN
DFFRXQW´ WKH ZRUGV ³EDQN DFFRXQW RU WKURXJK VXFK RWKHU HOHFWURQLF PRGH DV PD\ EH
SUHVFULEHG´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU
,QVHFWLRQ$RIWKH,QFRPHWD[$FW±±
$IRUWKHZRUGV³QRUHWXUQRILQFRPHKDVEHHQIXUQLVKHG´DWERWKWKHSODFHV
ZKHUHWKH\RFFXUWKHZRUGVDQGILJXUHV³QRUHWXUQRILQFRPHKDVEHHQIXUQLVKHGRU
ZKHUHUHWXUQKDVEHHQIXUQLVKHGIRUWKHILUVWWLPHXQGHUVHFWLRQ´VKDOOEH VXEVWLWXWHG
DQG VKDOO EH GHHPHG WR KDYH EHHQ VXEVWLWXWHG ZLWK HIIHFW IURP WKH VW GD\ RI
$SULO
%LQVXEVHFWLRQ2LQFODXVHeIRUWKHZRUGV³QRUHWXUQRILQFRPHKDVEHHQ
ILOHG´WKHZRUGVDQGILJXUHV³QRUHWXUQRILQFRPHKDVEHHQIXUQLVKHGRUZKHUHUHWXUQ
KDVEHHQIXUQLVKHGIRUWKHILUVWWLPHXQGHUVHFWLRQ´VKDOOEHVXEVWLWXWHGDQGVKDOO
EHGHHPHGWRKDYHEHHQVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
& LQVXEVHFWLRQ3LQFODXVHiLQVXEFODXVHbIRUWKHZRUGV³QRUHWXUQ
KDVEHHQIXUQLVKHG´WKHZRUGVDQGILJXUHV³QRUHWXUQRILQFRPHKDVEHHQIXUQLVKHGRU
ZKHUHUHWXUQKDVEHHQIXUQLVKHGIRUWKHILUVWWLPHXQGHUVHFWLRQ´VKDOOEHVXEVWLWXWHG
DQG VKDOO EH GHHPHG WR KDYH EHHQ VXEVWLWXWHG ZLWK HIIHFW IURP WKH VW GD\ RI
$SULO
$IWHUVHFWLRQ'$RIWKH,QFRPHWD[$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
ZLWKHIIHFWIURPWKHVWGD\RI1RYHPEHUQDPHO\²
³'%1,IDSHUVRQZKRLVUHTXLUHGWRSURYLGHIDFLOLW\IRUDFFHSWLQJSD\PHQW
WKURXJKWKHSUHVFULEHGHOHFWURQLFPRGHVRISD\PHQWUHIHUUHGWRLQVHFWLRQ68IDLOV
WRSURYLGHVXFKIDFLOLW\KHVKDOOEHOLDEOHWRSD\E\ZD\RISHQDOW\DVXPRIILYH
WKRXVDQGUXSHHVIRUHYHU\GD\GXULQJZKLFKVXFKIDLOXUHFRQWLQXHV
3URYLGHG WKDW QR VXFK SHQDOW\ VKDOO EH LPSRVDEOH LI VXFK SHUVRQ SURYHV WKDW
WKHUHZHUHJRRGDQGVXIILFLHQWUHDVRQVIRUVXFKIDLOXUH
2$Q\SHQDOW\LPSRVDEOHXQGHUVXEVHFWLRQ1VKDOOEHLPSRVHGE\WKH-RLQW
&RPPLVVLRQHURI,QFRPHWD[´
,Q VHFWLRQ )$$RI WKH ,QFRPHWD[$FW LQ WKH RSHQLQJ SRUWLRQ WKH ZRUGV
EUDFNHWV DQG OHWWHU ³FODXVH k RI´ VKDOO EH RPLWWHG ZLWK HIIHFW IURP WKH VW GD\ RI
6HSWHPEHU
,Q VHFWLRQ % RI WKH ,QFRPHWD[ $FW ZLWK HIIHFW IURP WKH VW GD\ RI
6HSWHPEHU±±
409
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
DLQVXEVHFWLRQ2±±
LIRU WKH ZRUGV ³SHUPDQHQW DFFRXQW QXPEHU´ WKH ZRUGV ³SHUPDQHQW
DFFRXQWQXPEHURU$DGKDDUQXPEHUDVWKHFDVHPD\EH´VKDOOEHVXEVWLWXWHG
LLIRUWKHZRUGV³WHQWKRXVDQGUXSHHV´WKHZRUGV³WHQWKRXVDQGUXSHHV
IRUHDFKVXFKGHIDXOW´VKDOOEHVXEVWLWXWHG
EDIWHUVXEVHFWLRQ2WKHIROORZLQJVXEVHFWLRQVVKDOOEHLQVHUWHGQDPHO\²
³2A,IDSHUVRQZKRLVUHTXLUHGWRTXRWHKLVSHUPDQHQWDFFRXQWQXPEHU
RU$DGKDDUQXPEHUDVWKHFDVHPD\EHLQGRFXPHQWVUHIHUUHGWRLQVXEVHFWLRQ
6A RI VHFWLRQ $ RU DXWKHQWLFDWH VXFK QXPEHU LQ DFFRUGDQFH ZLWK WKH
SURYLVLRQV RI WKH VDLG VXEVHFWLRQ IDLOV WR GR VR WKH$VVHVVLQJ 2IILFHU PD\
GLUHFW WKDW VXFK SHUVRQ VKDOO SD\ E\ ZD\ RI SHQDOW\ D VXP RI WHQ WKRXVDQG
UXSHHVIRUHDFKVXFKGHIDXOW
2B,IDSHUVRQZKRLVUHTXLUHGWRHQVXUHWKDWWKHSHUPDQHQWDFFRXQW
QXPEHURUWKH$DGKDDUQXPEHUDVWKHFDVHPD\EHKDVEHHQ±±
LGXO\TXRWHGLQWKHGRFXPHQWVUHODWLQJWRWUDQVDFWLRQVUHIHUUHG
WRLQFODXVHcRIVXEVHFWLRQ5RULQVXEVHFWLRQ6ARIVHFWLRQ$
RU
LLGXO\DXWKHQWLFDWHGLQUHVSHFWRIWUDQVDFWLRQVUHIHUUHGWRXQGHU
VXEVHFWLRQ6ARIWKDWVHFWLRQ
IDLOVWRGRVRWKH$VVHVVLQJ2IILFHUPD\GLUHFWWKDWVXFKSHUVRQVKDOOSD\E\ZD\RI
SHQDOW\DVXPRIWHQWKRXVDQGUXSHHVIRUHDFKVXFKGHIDXOW´
FLQVXEVHFWLRQ3IRU WKHZRUGEUDFNHWVDQGILJXUH³VXEVHFWLRQ2´WKH
ZRUGVEUDFNHWVILJXUHVDQGOHWWHUV³VXEVHFWLRQ2RUVXEVHFWLRQ2ARUVXEVHFWLRQ
2B´VKDOOEHVXEVWLWXWHG
,QVHFWLRQ&&RIWKH,QFRPHWD[$FWLQWKHSURYLVRLQFODXVHiiIRUVXEFODXVH
bWKHIROORZLQJVXEFODXVHVKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
QDPHO\±±
³bWKHWD[SD\DEOHE\VXFKSHUVRQQRWEHLQJDFRPSDQ\RQWKHWRWDOLQFRPH
GHWHUPLQHGRQUHJXODUDVVHVVPHQWDVUHGXFHGE\WKHDGYDQFHWD[RUVHOIDVVHVVPHQW
WD[LIDQ\SDLGEHIRUHWKHH[SLU\RIWKHDVVHVVPHQW\HDUDQGDQ\WD[GHGXFWHGRU
FROOHFWHGDWVRXUFHGRHVQRWH[FHHGWHQWKRXVDQGUXSHHV´
,QVHFWLRQ%$RIWKH,QFRPHWD[$FWZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU
±±
LLQVXEVHFWLRQ1IRUFODXVHkWKHIROORZLQJFODXVHVVKDOOEHVXEVWLWXWHG
QDPHO\±±
$PHQGPHQW
RIVHFWLRQ
&&
$PHQGPHQW
RIVHFWLRQ
%$
³kDSUHVFULEHGUHSRUWLQJILQDQFLDOLQVWLWXWLRQRU
lDSHUVRQRWKHUWKDQWKRVHUHIHUUHGWRLQFODXVHVaWRkDVPD\EH
SUHVFULEHG´
LLLQVXEVHFWLRQ3WKHVHFRQGSURYLVRVKDOOEHRPLWWHG
LLL LQ VXEVHFWLRQ 4IRU WKH ZRUGV ³VXFK VWDWHPHQW VKDOO EH WUHDWHG DV DQ
LQYDOLG VWDWHPHQW DQG WKH SURYLVLRQV RI WKLV$FW VKDOO DSSO\ DV LI VXFK SHUVRQ KDG
IDLOHGWRIXUQLVKWKHVWDWHPHQW´WKHZRUGV³WKHSURYLVLRQVRIWKLV$FWVKDOODSSO\DV
LI VXFK SHUVRQ KDG IXUQLVKHG LQDFFXUDWH LQIRUPDWLRQ LQ WKH VWDWHPHQW´ VKDOO EH
VXEVWLWXWHG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
410
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIUXOH%RI
6HFRQG
6FKHGXOH
,QVHFWLRQRIWKH,QFRPHWD[$FWLQVXEVHFWLRQ9LQFODXVHaLQVXEFODXVH
iWKHZRUGV³RUDOWHUQDWHUHSRUWLQJHQWLW\´VKDOOEHRPLWWHGDQGVKDOOEHGHHPHGWRKDYH
EHHQRPLWWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
,QWKH6HFRQG6FKHGXOHWRWKH,QFRPHWD[$FWLQ3DUW,,,LQUXOH%LQVXEUXOH1
ZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU±±
DIRUWKHZRUGV³WKUHH\HDUV¶¶WKHZRUGV³VHYHQ\HDUV´VKDOOEHVXEVWLWXWHG
ELQWKHSURYLVRIRUWKHZRUG³3URYLGHG´WKHZRUGV³3URYLGHGIXUWKHU´VKDOO
EHVXEVWLWXWHG
FEHIRUHWKHSURYLVRDVVRDPHQGHGWKHIROORZLQJSURYLVRVKDOOEHLQVHUWHG
QDPHO\²
$PHQGPHQW
RIVHFWLRQ
,QVHUWLRQRI
1HZ&KDSWHU
;,,%
9HULILFDWLRQRI
LGHQWLW\DQG
FRPSOLDQFH
WKHUHRI
³3URYLGHGWKDWWKH%RDUGPD\IRUUHDVRQVWREHUHFRUGHGLQZULWLQJH[WHQG
WKHDIRUHVDLGSHULRGIRUDIXUWKHUSHULRGQRWH[FHHGLQJWKUHH\HDUV´
&+$37(5,9
,1',5(&77$;(6
Customs
,QVHFWLRQRIWKH&XVWRPV$FWKHUHLQDIWHUUHIHUUHGWRDVWKH&XVWRPV$FW
LQ VXEVHFWLRQ 1 IRU WKH SRUWLRQ EHJLQQLQJ ZLWK WKH ZRUGV ³7KH SHUVRQLQFKDUJH RI D
FRQYH\DQFH´DQGHQGLQJZLWKWKHZRUGV³QRWH[FHHGLQJILIW\WKRXVDQGUXSHHV´WKHIROORZLQJ
VKDOOEHVXEVWLWXWHGQDPHO\²
³7KH SHUVRQLQFKDUJH RI D FRQYH\DQFH FDUU\LQJ H[SRUW JRRGV RU LPSRUWHG
JRRGVRU DQ\ RWKHU SHUVRQ DV PD\ EH VSHFLILHG E\ WKH &HQWUDO *RYHUQPHQW E\
QRWLILFDWLRQ VKDOO EHIRUH GHSDUWXUH RI WKH FRQYH\DQFH IURP D FXVWRPV VWDWLRQ
GHOLYHUWRWKHSURSHURIILFHULQWKHFDVHRIDYHVVHORUDLUFUDIWDGHSDUWXUHPDQLIHVW
RUDQH[SRUWPDQLIHVWE\SUHVHQWLQJHOHFWURQLFDOO\DQGLQWKHFDVHRIDYHKLFOHDQ
H[SRUW UHSRUW LQ VXFK IRUP DQG PDQQHU DV PD\ EH SUHVFULEHG DQG LQ FDVH VXFK
SHUVRQLQFKDUJHRURWKHUSHUVRQIDLOVWRGHOLYHUWKHGHSDUWXUHPDQLIHVWRUH[SRUW
PDQLIHVWRUWKHH[SRUWUHSRUWRUDQ\SDUWWKHUHRIZLWKLQVXFKWLPHDQGWKHSURSHU
RIILFHULVVDWLVILHGWKDWWKHUHLVQRVXIILFLHQWFDXVHIRUVXFKGHOD\VXFKSHUVRQLQ
FKDUJHRURWKHUSHUVRQVKDOOEHOLDEOHWRSD\SHQDOW\QRWH[FHHGLQJILIW\WKRXVDQG
UXSHHV´
$IWHU&KDSWHU;,,$RIWKH&XVWRPV$FWWKHIROORZLQJ&KDSWHUVKDOOEHLQVHUWHG
QDPHO\±±
µ&+$37(5;,,%
9(5,),&$7,212),'(17,7<$1'&203/,$1&(
%17KHSURSHURIILFHUDXWKRULVHGLQWKLVEHKDOIE\WKH3ULQFLSDO&RPPLVVLRQHU
RI&XVWRPVRUWKH&RPPLVVLRQHURI&XVWRPVDVWKHFDVHPD\EHPD\IRUWKHSXUSRVHV
RIDVFHUWDLQLQJFRPSOLDQFHRIWKHSURYLVLRQVRIWKLV$FWRUDQ\RWKHUODZIRUWKHWLPH
EHLQJLQIRUFHUHTXLUHDSHUVRQZKRVHYHULILFDWLRQKHFRQVLGHUVQHFHVVDU\IRUSURWHFWLQJ
WKHLQWHUHVWRIUHYHQXHRUIRUSUHYHQWLQJVPXJJOLQJWRGRDOORUDQ\RIWKHIROORZLQJ
QDPHO\±±
RI
D XQGHUJR DXWKHQWLFDWLRQ RU IXUQLVK SURRI RI SRVVHVVLRQ RI $DGKDDU
QXPEHULQVXFKPDQQHUDQGZLWKLQVXFKWLPHDVPD\EHSUHVFULEHG
411
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
EVXEPLWVXFKRWKHUGRFXPHQWRULQIRUPDWLRQLQVXFKPDQQHUDQGZLWKLQ
VXFKWLPHDVPD\EHSUHVFULEHG
3URYLGHG WKDW ZKHUH VXFK SHUVRQ KDV QRW EHHQ DVVLJQHG WKH $DGKDDU
QXPEHURUZKHUHVRDVVLJQHGEXWDXWKHQWLFDWLRQRIVXFKSHUVRQKDVIDLOHGGXH
WRWHFKQLFDOUHDVRQVRUIRUUHDVRQVEH\RQGKLVFRQWUROWKHQKHVKDOOEHSURYLGHG
DQRSSRUWXQLW\WRIXUQLVKVXFKRWKHUDOWHUQDWLYHDQGYLDEOHPHDQVRILGHQWLILFDWLRQ
LQVXFKIRUPDQGPDQQHUDQGZLWKLQVXFKWLPHDVPD\EHSUHVFULEHG
7KHSURYLVLRQVRIVXEVHFWLRQ1VKDOOQRWDSSO\WRVXFKSHUVRQRUFODVVRI
SHUVRQVDVPD\EHSUHVFULEHG
1RWZLWKVWDQGLQJ DQ\WKLQJ FRQWDLQHG LQ DQ\ RWKHU SURYLVLRQV RI WKLV $FW
ZKHUHWKH3ULQFLSDO&RPPLVVLRQHURI&XVWRPVRUWKH&RPPLVVLRQHURI&XVWRPVFRPHV
WRWKHFRQFOXVLRQEDVHGRQUHDVRQVWREHUHFRUGHGLQZULWLQJWKDWWKHSHUVRQUHIHUUHG
WRLQVXEVHFWLRQ1KDV±±
LIDLOHG WR FRPSO\ ZLWK WKH UHTXLUHPHQWV RI WKH VDLG VXEVHFWLRQ RU
VXEPLWWHG LQFRUUHFW GRFXPHQWV RU LQIRUPDWLRQ XQGHU WKH VDLG VXEVHFWLRQ KH
PD\E\RUGHUVXVSHQG±±
DFOHDUDQFHRILPSRUWHGJRRGVRUH[SRUWJRRGV
EVDQFWLRQRIUHIXQG
FVDQFWLRQRIGUDZEDFN
GH[HPSWLRQIURPGXW\
HOLFHQFHRUUHJLVWUDWLRQJUDQWHGXQGHUWKLV$FWRU
IDQ\EHQHILWPRQHWDU\RURWKHUZLVHDULVLQJRXWRILPSRUWRUH[SRUW
UHODWLQJWRVXFKSHUVRQVXEMHFWWRVXFKFRQGLWLRQVDVPD\EHSUHVFULEHG
LLIDLOHGDXWKHQWLFDWLRQDVUHTXLUHGXQGHUWKHVDLGVXEVHFWLRQKHPD\E\
RUGHUGLUHFWWKDWVXFKSHUVRQVKDOOQRWKDYHWKHEHQHILWRIDQ\RIWKHLWHPVVSHFLILHG
LQVXEFODXVHVaWRfRIFODXVHi
7KHRUGHURIVXVSHQVLRQXQGHUVXEVHFWLRQ3VKDOOUHPDLQLQIRUFHXQWLOWKH
SHUVRQ FRQFHUQHG FRPSOLHV ZLWK WKH UHTXLUHPHQWV RI VXEVHFWLRQ 1 RU IXUQLVKHV
FRUUHFWGRFXPHQWRULQIRUPDWLRQWKHUHXQGHU
Explanation²)RU WKH SXUSRVHV RI WKLV VHFWLRQ WKH H[SUHVVLRQ ³$DGKDDU QXPEHU´
VKDOO KDYH WKH VDPH PHDQLQJ DV DVVLJQHG WR LW LQ FODXVH a RI VHFWLRQ RI WKH$DGKDDU
7DUJHWHG'HOLYHU\RI)LQDQFLDODQG2WKHU6XEVLGLHV%HQHILWVDQG6HUYLFHV$FW¶
,QVHFWLRQRIWKH&XVWRPV$FW²
LIRUVXEVHFWLRQ1WKHIROORZLQJVXEVHFWLRQVKDOOEHVXEVWLWXWHGQDPHO\±
³1:KHUHWKHSURSHURIILFHUKDVUHDVRQWREHOLHYHWKDWDQ\SHUVRQUHIHUUHG
WRLQVXEVHFWLRQ2RIVHFWLRQKDVDQ\JRRGVOLDEOHWRFRQILVFDWLRQVHFUHWHG
LQVLGHKLVERG\KHPD\GHWDLQVXFKSHUVRQDQGVKDOO±±
DZLWKWKHSULRUDSSURYDORIWKH'HSXW\&RPPLVVLRQHURI&XVWRPVRU
$VVLVWDQW&RPPLVVLRQHURI&XVWRPVDVVRRQDVSUDFWLFDEOHVFUHHQRUVFDQ
VXFKSHUVRQXVLQJVXFKHTXLSPHQWDVPD\EHDYDLODEOHDWWKHFXVWRPVVWDWLRQ
EXWZLWKRXWSUHMXGLFHWRDQ\RIWKHULJKWVDYDLODEOHWRVXFKSHUVRQXQGHUDQ\
RWKHUODZIRUWKHWLPHEHLQJLQIRUFHLQFOXGLQJKLVFRQVHQWIRUVXFKVFUHHQLQJ
RUVFDQQLQJDQGIRUZDUGDUHSRUWRIVXFKVFUHHQLQJRUVFDQQLQJWRWKHQHDUHVW
PDJLVWUDWHLIVXFKJRRGVDSSHDUWREHVHFUHWHGLQVLGHKLVERG\RU
E SURGXFH KLP ZLWKRXWXQQHFHVVDU\ GHOD\ EHIRUHWKH QHDUHVW
PDJLVWUDWH´
$PHQGPHQWRI
VHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
412
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
LLLQVXEVHFWLRQ6DIWHUWKHZRUGV³:KHUHRQUHFHLSWRIDUHSRUW´WKHZRUGV
EUDFNHWVOHWWHUDQGILJXUH³IURPWKHSURSHURIILFHUXQGHUFODXVHaRIVXEVHFWLRQ1
RU´VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&XVWRPV$FW±±
LLQVXEVHFWLRQ1WKHZRUGV³LQ,QGLDRUZLWKLQWKH,QGLDQFXVWRPVZDWHUV´
VKDOOEHRPLWWHG
LLLQVXEVHFWLRQ4±±
$LQFODXVHbIRUWKHZRUG³UXSHHV´WKHZRUGV³UXSHHVRU´VKDOOEH
VXEVWLWXWHG
%DIWHUFODXVHbWKHIROORZLQJFODXVHVVKDOOEHLQVHUWHGQDPHO\²
³cIUDXGXOHQWO\DYDLOLQJRIRUDWWHPSWLQJWRDYDLOGUDZEDFNRUDQ\
H[HPSWLRQIURPGXW\SURYLGHGXQGHUWKLV$FWZKHUHWKHDPRXQWRIGUDZEDFN
RUH[HPSWLRQIURPGXW\H[FHHGVILIW\ODNKUXSHHVRU
d IUDXGXOHQWO\ REWDLQLQJ DQ LQVWUXPHQW IRU WKH SXUSRVHV RI WKLV
$FWRUWKH)RUHLJQ7UDGH'HYHORSPHQWDQG5HJXODWLRQ$FWDQG
VXFKLQVWUXPHQWLVXWLOLVHGXQGHUWKLV$FWZKHUHGXW\UHODWDEOHWRVXFK
XWLOLVDWLRQRILQVWUXPHQWH[FHHGVILIW\ODNKUXSHHV´
LLLLQVXEVHFWLRQ6±±
$LQFODXVHdIRUWKHZRUG³UXSHHV´WKHZRUGV³UXSHHVRU´VKDOOEH
VXEVWLWXWHG
%DIWHUFODXVHdWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\²
³eIUDXGXOHQWO\REWDLQLQJDQLQVWUXPHQWIRUWKHSXUSRVHVRIWKLV
$FWRUWKH)RUHLJQ7UDGH'HYHORSPHQWDQG5HJXODWLRQ$FWDQG
VXFKLQVWUXPHQWLVXWLOLVHGXQGHUWKLV$FWZKHUHGXW\UHODWDEOHWRVXFK
XWLOLVDWLRQRILQVWUXPHQWH[FHHGVILIW\ODNKUXSHHV´
LYDIWHUVXEVHFWLRQ7WKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\²
µExplanation±±)RUWKHSXUSRVHVRIWKLVVHFWLRQWKHH[SUHVVLRQ
³LQVWUXPHQW´VKDOOKDYHWKHVDPHPHDQLQJDVDVVLJQHGWRLWLQExplanation WR
VHFWLRQ $$$¶
,QVHFWLRQRIWKH&XVWRPV$FW±±
LLQVXEVHFWLRQ1IRUWKHSURYLVRWKHIROORZLQJSURYLVRVVKDOOEHVXEVWLWXWHG
QDPHO\²
RI
RI
³3URYLGHGWKDWZKHUHLWLVQRWSUDFWLFDEOHWRUHPRYHWUDQVSRUWVWRUHRU
WDNHSK\VLFDOSRVVHVVLRQRIWKHVHL]HGJRRGVIRUDQ\UHDVRQWKHSURSHURIILFHU
PD\JLYHFXVWRG\RIWKHVHL]HGJRRGVWRWKHRZQHURIWKHJRRGVRUWKHEHQHILFLDO
RZQHURUDQ\SHUVRQKROGLQJKLPVHOIRXWWREHWKHLPSRUWHURUDQ\RWKHUSHUVRQ
IURPZKRVHFXVWRG\VXFKJRRGVKDYHEHHQVHL]HGRQH[HFXWLRQRIDQXQGHUWDNLQJ
E\VXFKSHUVRQWKDWKHVKDOOQRWUHPRYHSDUWZLWKRURWKHUZLVHGHDOZLWKWKH
JRRGVH[FHSWZLWKWKHSUHYLRXVSHUPLVVLRQRIVXFKRIILFHU
3URYLGHGIXUWKHUWKDWZKHUHLWLVQRWSUDFWLFDEOHWRVHL]HDQ\VXFKJRRGV
WKHSURSHURIILFHUPD\VHUYHDQRUGHURQWKHRZQHURIWKHJRRGVRUWKHEHQHILFLDO
RZQHURUDQ\SHUVRQKROGLQJKLPVHOIRXWWREHLPSRUWHURUDQ\RWKHUSHUVRQIURP
ZKRVH FXVWRG\ VXFK JRRGV KDYH EHHQ IRXQG GLUHFWLQJ WKDW VXFK SHUVRQ VKDOO
QRWUHPRYHSDUWZLWKRURWKHUZLVHGHDOZLWKVXFKJRRGVH[FHSWZLWKWKHSUHYLRXV
SHUPLVVLRQRIVXFKRIILFHU´
413
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LLDIWHUVXEVHFWLRQ4WKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\²
³5:KHUH WKH SURSHU RIILFHU GXULQJ DQ\ SURFHHGLQJV XQGHU WKH
$FWLVRIWKHRSLQLRQWKDWIRUWKHSXUSRVHVRISURWHFWLQJWKHLQWHUHVWRI
UHYHQXHRUSUHYHQWLQJVPXJJOLQJLWLVQHFHVVDU\VRWRGRKHPD\ZLWK
WKHDSSURYDORIWKH3ULQFLSDO&RPPLVVLRQHURI&XVWRPVRU&RPPLVVLRQHU
RI&XVWRPVE\RUGHULQZULWLQJSURYLVLRQDOO\DWWDFKDQ\EDQNDFFRXQWIRU
DSHULRGQRWH[FHHGLQJVL[PRQWKV
3URYLGHG WKDW WKH 3ULQFLSDO &RPPLVVLRQHU RI &XVWRPV RU
&RPPLVVLRQHU RI &XVWRPV PD\ IRU UHDVRQV WR EH UHFRUGHG LQ ZULWLQJ
H[WHQGVXFKSHULRGWRDIXUWKHUSHULRGQRWH[FHHGLQJVL[PRQWKVDQGLQIRUP
VXFKH[WHQVLRQRIWLPHWRWKHSHUVRQZKRVHEDQNDFFRXQWLVSURYLVLRQDOO\
DWWDFKHGEHIRUHWKHH[SLU\RIWKHSHULRGVRVSHFLILHG´
,QVHFWLRQ$RIWKH&XVWRPV$FW²
LLQWKHPDUJLQDOKHDGLQJDIWHUWKHZRUGVµµWKLQJVVHL]HG¶¶WKHZRUGVµµRUEDQN
DFFRXQWSURYLVLRQDOO\DWWDFKHG¶¶VKDOOEHLQVHUWHG
LL DIWHUWKHZRUGV³GRFXPHQWVRUWKLQJVVHL]HG´WKHZRUGV³RUEDQNDFFRXQW
SURYLVLRQDOO\DWWDFKHG´VKDOOEHLQVHUWHG
LLLDIWHUWKHZRUGVµµWRWKHRZQHU¶¶WKHZRUGVµµRUWKHEDQNDFFRXQWKROGHU¶¶
VKDOOEHLQVHUWHG
$IWHUVHFWLRQ$$RIWKH&XVWRPV$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
QDPHO\±±
µ$% :KHUH DQ\ SHUVRQ KDV REWDLQHG DQ\ LQVWUXPHQW E\ IUDXG FROOXVLRQ
ZLOIXOPLVVWDWHPHQWRUVXSSUHVVLRQRIIDFWVDQGVXFKLQVWUXPHQWKDVEHHQXWLOLVHGE\
VXFKSHUVRQRUDQ\RWKHUSHUVRQIRUGLVFKDUJLQJGXW\WKHSHUVRQWRZKRPWKHLQVWUXPHQW
ZDVLVVXHGVKDOOEHOLDEOHIRUSHQDOW\QRWH[FHHGLQJWKHIDFHYDOXHRIVXFKLQVWUXPHQW
Explanation.––)RU WKH SXUSRVHV RI WKLV VHFWLRQ WKH H[SUHVVLRQ ³LQVWUXPHQW´
VKDOOKDYHWKHVDPHPHDQLQJDVDVVLJQHGWRLWLQWKHExplanation WRVHFWLRQ$$$¶
,QVHFWLRQRIWKH&XVWRPV$FWIRUWKHZRUGV³RQHODNKUXSHHV´WKHZRUGV
³IRXUODNKUXSHHV´VKDOOEHVXEVWLWXWHG
,QVHFWLRQRIWKH&XVWRPV$FWLQVXEVHFWLRQ1LQWKHILUVWSURYLVRIRUWKH
ZRUGV ³WKH SURYLVLRQV RI WKLV VHFWLRQ VKDOO QRW DSSO\´ WKH ZRUGV ³QR VXFK ILQH VKDOO EH
LPSRVHG´ VKDOO EH VXEVWLWXWHG
,QVHFWLRQRIWKH&XVWRPV$FW±±
LLQVXEVHFWLRQ1²
DLQFODXVHdIRUWKHZRUGVµµH[SRUWRIJRRGV¶¶WKHZRUGVµµH[SRUWRI
JRRGV RU¶¶VKDOO EH VXEVWLWXWHG
EDIWHUFODXVHdWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\²
³eREWDLQVDQLQVWUXPHQWIURPDQ\DXWKRULW\E\IUDXGFROOXVLRQ
ZLOIXOPLVVWDWHPHQWRUVXSSUHVVLRQRIIDFWVDQGVXFKLQVWUXPHQWKDVEHHQ
XWLOLVHGE\VXFKSHUVRQRUDQ\RWKHUSHUVRQ´
FLQLWHPi²
,LQVXELWHPDIRUWKHZRUGVµµRIUXSHHV¶¶WKHZRUGVµµRIUXSHHV
RU¶¶VKDOOEHVXEVWLWXWHG
,, DIWHU VXELWHP D WKH IROORZLQJ VXELWHP VKDOO EH LQVHUWHG
QDPHO\²
$PHQGPHQW
RIVHFWLRQ
$
,QVHUWLRQ RI
QHZ VHFWLRQ
$%
3HQDOW\IRU
REWDLQLQJ
LQVWUXPHQWE\
IUDXGHWF
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
414
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RI
QRWLILFDWLRQV
LVVXHGXQGHU
VXEVHFWLRQ1
RIVHFWLRQ
RI&XVWRPV
$FW
UHWURVSHFWLYHO\
$PHQGPHQW
RIQRWLILFDWLRQ
LVVXHGXQGHU
VXEVHFWLRQ1
RIVHFWLRQ
RI&XVWRPV
$FWDQGVXE
VHFWLRQ12
RIVHFWLRQRI
&XVWRPV
7DULII$FW
UHWURVSHFWLYHO\
³EREWDLQLQJDQLQVWUXPHQWIURPDQ\DXWKRULW\E\IUDXGFROOXVLRQZLOIXO
PLVVWDWHPHQWRUVXSSUHVVLRQ RIIDFWVDQG VXFKLQVWUXPHQWKDVEHHQXWLOLVHGE\
DQ\SHUVRQZKHUHWKHGXW\UHODWDEOHWRXWLOLVDWLRQRIWKHLQVWUXPHQWH[FHHGVILIW\
ODNKUXSHHV´
LLDIWHUVXEVHFWLRQ3WKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\²
‘Explanation.–– )RU WKH SXUSRVHV RI WKLV VHFWLRQ WKH H[SUHVVLRQ
³LQVWUXPHQW´ VKDOO KDYH WKH VDPH PHDQLQJ DV DVVLJQHG WR LW LQ WKH
Explanation WRVHFWLRQ$$$¶
,QVHFWLRQRIWKH&XVWRPV$FWDIWHUWKHZRUGV³FXVWRPKRXVHWREHDPHQGHG´
WKH ZRUGV ³LQ VXFK IRUP DQG PDQQHU ZLWKLQ VXFK WLPH VXEMHFW WR VXFK UHVWULFWLRQV DQG
FRQGLWLRQVDVPD\EHSUHVFULEHG´VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&XVWRPV$FWLQVXEVHFWLRQ2±±
LDIWHUFODXVHkWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\±±
³kaWKHPDQQHURIDXWKHQWLFDWLRQDQGWKHWLPHOLPLWIRUVXFKDXWKHQWLFDWLRQ
WKHGRFXPHQWRULQIRUPDWLRQWREHIXUQLVKHGDQGWKHPDQQHURIVXEPLWWLQJVXFK
GRFXPHQWRULQIRUPDWLRQDQGWKHWLPHOLPLWIRUVXFKVXEPLVVLRQWKHIRUPDQGWKH
PDQQHU RIIXUQLVKLQJ DOWHUQDWLYH PHDQVRI LGHQWLILFDWLRQDQGWKH WLPH OLPLWIRU
IXUQLVKLQJ VXFK LGHQWLILFDWLRQ SHUVRQ RU FODVV RI SHUVRQV WR EH H[HPSWHG DQG
FRQGLWLRQVVXEMHFWWRZKLFKVXVSHQVLRQPD\EHPDGHXQGHU&KDSWHU;,,%´
LLDIWHUFODXVHmWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\±±
³nWKHIRUPDQGPDQQHUWKHWLPHOLPLWDQGWKHUHVWULFWLRQVDQGFRQGLWLRQV
IRUDPHQGPHQWRIDQ\GRFXPHQWXQGHUVHFWLRQ´
,QVHFWLRQRIWKH&XVWRPV$FWLQVXEVHFWLRQ2LQFODXVHiiIRUWKHZRUGV
³ILIW\WKRXVDQGUXSHHV´WKHZRUGV³WZRODNKUXSHHV´VKDOOEHVXEVWLWXWHG
1 7KH QRWLILFDWLRQV RI WKH *RYHUQPHQW RI ,QGLD LQ WKH 0LQLVWU\ RI )LQDQFH
'HSDUWPHQWRI5HYHQXHQXPEHUV*65EGDWHGWKHVW-XQH*65E
GDWHGWKHVW-XO\DQG*65EGDWHGWKHWK0DUFKLVVXHGE\WKH&HQWUDO
*RYHUQPHQW XQGHU VXEVHFWLRQ 1 RI VHFWLRQ RI WKH &XVWRPV$FW VKDOO VWDQG
DPHQGHG DQG VKDOO EH GHHPHG WR KDYH EHHQ DPHQGHG LQ WKH PDQQHU DV VSHFLILHG LQ WKH
6HFRQG6FKHGXOHRQDQGIURPWKHGDWHPHQWLRQHGLQFROXPQRIWKDW6FKHGXOHDJDLQVW
HDFK RI VXFK QRWLILFDWLRQV UHWURVSHFWLYHO\ DQG DFFRUGLQJO\ QRWZLWKVWDQGLQJ DQ\WKLQJ
FRQWDLQHGLQDQ\MXGJPHQW GHFUHHRURUGHURIDQ\FRXUWWULEXQDORURWKHU DXWKRULW\DQ\
DFWLRQ WDNHQ RU DQ\WKLQJ GRQH RU SXUSRUWHG WR KDYH EHHQ WDNHQ RU GRQH XQGHU WKH VDLG
QRWLILFDWLRQVVKDOOEHGHHPHGWREHDQGDOZD\VWRKDYHEHHQIRUDOOSXUSRVHVDVYDOLGO\DQG
HIIHFWLYHO\WDNHQRUGRQHDVLIWKHQRWLILFDWLRQVDVDPHQGHGE\WKLVVXEVHFWLRQKDGEHHQLQ
IRUFHDWDOOPDWHULDOWLPHV
2)RUWKHSXUSRVHVRIVXEVHFWLRQ1WKH&HQWUDO*RYHUQPHQWVKDOOKDYHDQGVKDOO
EHGHHPHGWRKDYHWKHSRZHUWRDPHQGWKHQRWLILFDWLRQVUHIHUUHGWRLQWKHVDLGVXEVHFWLRQ
ZLWK UHWURVSHFWLYH HIIHFW DV LI WKH &HQWUDO *RYHUQPHQW KDG WKH SRZHU WR DPHQG WKH VDLG
QRWLILFDWLRQVXQGHUVXEVHFWLRQ1RIVHFWLRQRIWKH&XVWRPV$FWUHWURVSHFWLYHO\DWDOO
PDWHULDOWLPHV
1 7KH QRWLILFDWLRQ RI WKH *RYHUQPHQW RI ,QGLD LQ WKH 0LQLVWU\ RI )LQDQFH
'HSDUWPHQWRI5HYHQXHQXPEHU*65EGDWHGWKHWK-XQHLVVXHGE\WKH
&HQWUDO*RYHUQPHQWXQGHUVXEVHFWLRQ1RIVHFWLRQRIWKH&XVWRPV$FWDQGVXE
VHFWLRQ12RIVHFWLRQRIWKH&XVWRPV7DULII$FWVKDOOVWDQGDPHQGHGDQGVKDOOEH
GHHPHGWRKDYHEHHQDPHQGHGLQWKHPDQQHUDVVSHFLILHGLQWKH7KLUG6FKHGXOHRQDQGIURP
WKHGDWHPHQWLRQHGLQFROXPQRIWKDW6FKHGXOHDQGDFFRUGLQJO\QRWZLWKVWDQGLQJDQ\WKLQJ
FRQWDLQHGLQDQ\MXGJPHQWGHFUHH RURUGHURIDQ\FRXUWWULEXQDORU RWKHU DXWKRULW\DQ\
DFWLRQ WDNHQ RU DQ\WKLQJ GRQH RU SXUSRUWHG WR KDYH EHHQ WDNHQ RU GRQH XQGHU WKH VDLG
QRWLILFDWLRQVKDOOEHGHHPHGWREHDQGDOZD\VWRKDYHEHHQIRUDOOSXUSRVHVDVYDOLGO\DQG
HIIHFWLYHO\WDNHQRUGRQHDVLIWKHQRWLILFDWLRQDVDPHQGHGE\WKLVVXEVHFWLRQKDGEHHQLQ
IRUFHDWDOOPDWHULDOWLPHV
RI
RI
RI
415
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
RI
RI
RI
2)RUWKHSXUSRVHVRIVXEVHFWLRQ1WKH&HQWUDO*RYHUQPHQWVKDOOKDYHDQGVKDOO
EHGHHPHGWRKDYHWKHSRZHUWRDPHQGWKHQRWLILFDWLRQUHIHUUHGWRLQWKHVDLGVXEVHFWLRQ
ZLWK UHWURVSHFWLYH HIIHFW DV LI WKH &HQWUDO *RYHUQPHQW KDG WKH SRZHU WR DPHQG WKH VDLG
QRWLILFDWLRQXQGHUVXEVHFWLRQ1RIVHFWLRQRIWKH&XVWRPV$FWDQGVXEVHFWLRQ12RI
VHFWLRQRI&XVWRPV7DULII$FWUHWURVSHFWLYHO\DWDOOPDWHULDOWLPHV
7KHQRWLILFDWLRQRIWKH*RYHUQPHQWRI,QGLDLQWKH0LQLVWU\RI)LQDQFH'HSDUWPHQW
RI5HYHQXHQXPEHU*65EGDWHGWKHVW'HFHPEHUDPHQGLQJWKHQRWLILFDWLRQ
QXPEHU*65EGDWHGWKHQG$XJXVWZKLFKZDVLVVXHGLQH[HUFLVHRISRZHUV
FRQIHUUHGE\VXEVHFWLRQ1RIVHFWLRQRIWKH&XVWRPV$FWDQGVXEVHFWLRQ12RI
VHFWLRQRIWKH&XVWRPV7DULII$FWVKDOOEHGHHPHGWRKDYHDQGDOZD\VWRKDYHIRUDOO
SXUSRVHVFRPHLQWRIRUFHRQDQGIURPWKHVWGD\RI-XO\
Customs Tariff
,QVHFWLRQRIWKH&XVWRPV7DULII$FWKHUHLQDIWHUUHIHUUHGWRDVWKH&XVWRPV
7DULII$FWDIWHUVXEVHFWLRQ1, WKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\±±
³1A:KHUHWKH&HQWUDO*RYHUQPHQWRQVXFKLQTXLU\DVLWFRQVLGHUVQHFHVVDU\
LVRIWKHRSLQLRQWKDWFLUFXPYHQWLRQRIFRXQWHUYDLOLQJGXW\LPSRVHGXQGHUVXE
VHFWLRQ1KDVWDNHQSODFHHLWKHUE\DOWHULQJWKHGHVFULSWLRQRUQDPHRUFRPSRVLWLRQRI
WKHDUWLFOHRQZKLFKVXFKGXW\KDVEHHQLPSRVHGRUE\LPSRUWRIVXFKDUWLFOHLQDQ
XQDVVHPEOHGRUGLVDVVHPEOHGIRUPRUE\FKDQJLQJWKHFRXQWU\RILWVRULJLQRUH[SRUW
RU LQ DQ\ RWKHU PDQQHU ZKHUHE\ WKH FRXQWHUYDLOLQJ GXW\ VR LPSRVHG LV UHQGHUHG
LQHIIHFWLYHLWPD\H[WHQGWKHFRXQWHUYDLOLQJGXW\WRVXFKRWKHUDUWLFOHDOVR´
,QVHFWLRQ&RIWKH&XVWRPV7DULII$FWIRUVXEVHFWLRQ1WKHIROORZLQJVXEVHFWLRQ
VKDOOEHVXEVWLWXWHGQDPHO\±±
³1$QDSSHDODJDLQVWWKHRUGHURIGHWHUPLQDWLRQRUUHYLHZWKHUHRIVKDOOOLHWRWKH
&XVWRPV([FLVHDQG6HUYLFH7D[$SSHOODWH7ULEXQDOFRQVWLWXWHGXQGHUVHFWLRQRIWKH
&XVWRPV$FWKHUHLQDIWHUUHIHUUHGWRDVWKH$SSHOODWH7ULEXQDOLQUHVSHFWRIWKH
H[LVWHQFHGHJUHHDQGHIIHFWRI²
LDQ\VXEVLG\RUGXPSLQJLQUHODWLRQWRLPSRUWRIDQ\DUWLFOHRU
LLLPSRUWRIDQ\DUWLFOHLQWR,QGLDLQVXFKLQFUHDVHGTXDQWLWLHVDQGXQGHU
VXFKFRQGLWLRQVRDVWRFDXVHRUWKUHDWHQLQJWRFDXVHVHULRXVLQMXU\WRGRPHVWLF
LQGXVWU\ UHTXLULQJ LPSRVLWLRQ RI VDIHJXDUG GXW\ LQ UHODWLRQ WR LPSRUW RI WKDW
DUWLFOH´
,QWKH&XVWRPV7DULII$FWWKH)LUVW6FKHGXOHVKDOO±±
DEHDPHQGHGLQWKHPDQQHUVSHFLILHGLQWKH)RXUWK6FKHGXOH
EEHDOVRDPHQGHGLQWKHPDQQHUVSHFLILHGLQWKH)LIWK6FKHGXOHZLWKHIIHFW
IURPVXFKGDWHDVWKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWH
DSSRLQW
1 7KH QRWLILFDWLRQ RI WKH *RYHUQPHQW RI ,QGLD LQ WKH 0LQLVWU\ RI )LQDQFH
'HSDUWPHQWRI5HYHQXH QXPEHU*65EGDWHGWKHQG)HEUXDU\DPHQGLQJWKH
QRWLILFDWLRQQXPEHU*65EGDWHGWKHVW2FWREHULVVXHGLQH[HUFLVHRIWKH
SRZHUVFRQIHUUHGE\VXEVHFWLRQV1DQG5RIVHFWLRQ$RIWKH&XVWRPV7DULII$FW
UHDGZLWKUXOHVDQGRIWKH&XVWRPV7DULII,GHQWLILFDWLRQ$VVHVVPHQWDQG&ROOHFWLRQRI
$QWLGXPSLQJ'XW\RQ'XPSHG$UWLFOHVDQGIRU'HWHUPLQDWLRQRI,QMXU\5XOHVVKDOOEH
GHHPHGWRKDYHDQGDOZD\VWRKDYHIRUDOOSXUSRVHVYDOLGO\FRPHLQWRIRUFHRQDQGIURPWKH
VWGD\RI2FWREHU
5HWURVSHFWLYH
HIIHFWRI
QRWLILFDWLRQ
LVVXHG XQGHU
VXEVHFWLRQ
1RIVHFWLRQ
RI&XVWRPV
$FWDQGVXE
VHFWLRQ12
RI VHFWLRQ
RI &XVWRPV
7DULII$FW
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ&
$PHQGPHQWRI
)LUVW6FKHGXOH
9DOLGDWLRQRI
PRGLILFDWLRQLQ
FODVVLILFDWLRQ
RIFHUWDLQ
JRRGVOHYLDEOH
WRDQWL
GXPSLQJGXW\
ZLWK
UHWURVSHFWLYH
HIIHFW
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
416
9DOLGDWLRQRI
PRGLILFDWLRQ
LQGHVFULSWLRQ
RIJRRGVZLWK
UHWURVSHFWLYH
HIIHFW
5HIXQGVKDOOEHPDGHRIDOOVXFKDQWLGXPSLQJGXW\ZKLFKKDVEHHQFROOHFWHGEXW
ZKLFKZRXOGQRWKDYHEHHQVRFROOHFWHGLIWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1EHHQ
LQIRUFHDWDOOPDWHULDOWLPHV
$QDSSOLFDWLRQIRUUHIXQGRIDQWLGXPSLQJGXW\UHIHUUHGWRLQVXEVHFWLRQ2VKDOO
EHPDGHZLWKLQDSHULRGRIVL[PRQWKVIURPWKHGDWHRQZKLFKWKH)LQDQFH1R%LOO
UHFHLYHVWKHDVVHQWRIWKH3UHVLGHQW
1 7KH QRWLILFDWLRQ RI WKH *RYHUQPHQW RI ,QGLD LQ WKH 0LQLVWU\ RI )LQDQFH
'HSDUWPHQWRI5HYHQXH QXPEHU*65EGDWHGWKHWK-XO\DPHQGLQJWKH
QRWLILFDWLRQQXPEHU*65EGDWHGWKHWK0DUFKLVVXHGLQH[HUFLVHRIWKH
SRZHUVFRQIHUUHGE\VXEVHFWLRQV1DQG5RIVHFWLRQ$RIWKH&XVWRPV7DULII$FW
UHDGZLWKUXOHVDQGRIWKH&XVWRPV7DULII,GHQWLILFDWLRQ $VVHVVPHQWDQG&ROOHFWLRQ
RI$QWLGXPSLQJ'XW\RQ'XPSHG$UWLFOHVDQGIRU'HWHUPLQDWLRQRI,QMXU\5XOHVVKDOO
EHGHHPHGWRKDYHDQGDOZD\VWRKDYHIRUDOOSXUSRVHVFRPHLQWRIRUFHRQDQGIURPWKHWK
GD\RI0DUFK
5HIXQGVKDOOEHPDGHRIDOOVXFKDQWLGXPSLQJGXW\ZKLFKKDVEHHQFROOHFWHGEXW
ZKLFKZRXOGQRWKDYHEHHQVRFROOHFWHGLIWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1EHHQ
LQIRUFHDWDOOPDWHULDOWLPHV
$QDSSOLFDWLRQIRUUHIXQGRIDQWLGXPSLQJGXW\UHIHUUHGWRLQVXEVHFWLRQ2VKDOO
EHPDGHZLWKLQDSHULRGRIVL[PRQWKVIURPWKHGDWHRQZKLFKWKH)LQDQFH1R%LOO
UHFHLYHVWKHDVVHQWRIWKH3UHVLGHQW
RI
$PHQGPHQW
RI)RXUWK
6FKHGXOH
Central Excise
,QWKH)RXUWK6FKHGXOHWRWKH&HQWUDO([FLVH$FWLQ&KDSWHUIRUWKHHQWU\
LQFROXPQ4RFFXUULQJDJDLQVWWDULIILWHPWKHHQWU\³5HSHUWRQQH´VKDOOEH
VXEVWLWXWHG
RI
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
Central Goods and Services Tax
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWKHUHLQDIWHUUHIHUUHGDV
WKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQFODXVH4DIWHUWKHZRUGV³WKH$SSHOODWH$XWKRULW\
IRU$GYDQFH5XOLQJ´WKHZRUGV³WKH1DWLRQDO$SSHOODWH$XWKRULW\IRU$GYDQFH5XOLQJ´
VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FW±±
DLQVXEVHFWLRQ1DIWHUWKHVHFRQGSURYLVRWKHIROORZLQJExplanation VKDOO
EHLQVHUWHGQDPHO\²
³Explanation.±±)RUWKHSXUSRVHVRIVHFRQGSURYLVRWKHYDOXHRIH[HPSW
VXSSO\RIVHUYLFHVSURYLGHGE\ZD\RIH[WHQGLQJGHSRVLWVORDQVRUDGYDQFHVLQ
VRIDUDVWKHFRQVLGHUDWLRQLVUHSUHVHQWHGE\ZD\RILQWHUHVWRUGLVFRXQWVKDOO
QRWEHWDNHQLQWRDFFRXQWIRUGHWHUPLQLQJWKHYDOXHRIWXUQRYHULQD6WDWHRU
8QLRQWHUULWRU\´
ELQVXEVHFWLRQ2²
LLQFODXVHdWKHZRUGµµDQG¶¶RFFXULQJDWWKHHQGVKDOOEHRPLWWHG
LLLQFODXVHeIRUWKHZRUGµµ&RXQFLO¶¶WKHZRUGVµµ&RXQFLODQG¶¶VKDOO
EHVXEVWLWXWHG
LLLDIWHUFODXVHeWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\±±
³fKHLVQHLWKHUDFDVXDOWD[DEOHSHUVRQQRUDQRQUHVLGHQWWD[DEOHSHUVRQ´
FDIWHUVXEVHFWLRQ2WKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\±±
³2A1RWZLWKVWDQGLQJDQ\WKLQJWRWKHFRQWUDU\FRQWDLQHGLQWKLV$FWEXW
VXEMHFWWRWKHSURYLVLRQVRIVXEVHFWLRQV3DQG4RIVHFWLRQDUHJLVWHUHG
RI
417
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
SHUVRQQRWHOLJLEOHWRRSWWRSD\WD[XQGHUVXEVHFWLRQ1DQGVXEVHFWLRQ2
ZKRVHDJJUHJDWHWXUQRYHULQWKHSUHFHGLQJILQDQFLDO\HDUGLGQRWH[FHHGILIW\
ODNKUXSHHVPD\RSWWRSD\LQOLHXRIWKHWD[SD\DEOHE\KLPXQGHUVXEVHFWLRQ1
RIVHFWLRQDQDPRXQWRIWD[FDOFXODWHGDWVXFKUDWHDVPD\EHSUHVFULEHGEXW
QRW H[FHHGLQJ WKUHH SHU FHQW RI WKH WXUQRYHU LQ 6WDWH RU WXUQRYHU LQ 8QLRQ
WHUULWRU\LIKHLVQRW±±
DHQJDJHGLQPDNLQJDQ\VXSSO\RIJRRGVRUVHUYLFHVZKLFKDUHQRW
OHYLDEOHWRWD[XQGHUWKLV$FW
EHQJDJHGLQPDNLQJDQ\LQWHU6WDWHRXWZDUGVXSSOLHVRIJRRGVRU
VHUYLFHV
FHQJDJHGLQPDNLQJDQ\VXSSO\RIJRRGVRUVHUYLFHVWKURXJKDQ
HOHFWURQLFFRPPHUFHRSHUDWRUZKRLVUHTXLUHGWRFROOHFWWD[DWVRXUFHXQGHU
VHFWLRQ
G D PDQXIDFWXUHU RI VXFK JRRGV RU VXSSOLHU RI VXFK VHUYLFHV DV
PD\ EH QRWLILHG E\ WKH *RYHUQPHQW RQ WKH UHFRPPHQGDWLRQV RI WKH
&RXQFLODQG
HD FDVXDO WD[DEOH SHUVRQ RU D QRQUHVLGHQW WD[DEOH SHUVRQ
3URYLGHGWKDWZKHUHPRUHWKDQRQHUHJLVWHUHGSHUVRQDUHKDYLQJWKHVDPH
3HUPDQHQW$FFRXQW1XPEHULVVXHGXQGHUWKH,QFRPHWD[$FWWKHUHJLVWHUHG
SHUVRQVKDOOQRWEHHOLJLEOHWRRSWIRUWKHVFKHPHXQGHUWKLVVXEVHFWLRQXQOHVV
DOOVXFKUHJLVWHUHGSHUVRQVRSWWRSD\WD[XQGHUWKLVVXEVHFWLRQ´
GLQVXEVHFWLRQ3DIWHUWKHZRUGVEUDFNHWVDQGILJXUH³XQGHUVXEVHFWLRQ1´
DW ERWK WKH SODFHV ZKHUH WKH\ RFFXU WKH ZRUGV EUDFNHWV ILJXUH DQG OHWWHU ³RU
VXEVHFWLRQ2ADVWKHFDVHPD\EH´VKDOOEHLQVHUWHG
HLQVXEVHFWLRQ4DIWHUWKHZRUGVEUDFNHWVDQGILJXUH³RIVXEVHFWLRQ1´
WKHZRUGVEUDFNHWVILJXUHDQGOHWWHU³RUDVWKHFDVHPD\EHVXEVHFWLRQ2A´VKDOO
EH LQVHUWHG
ILQVXEVHFWLRQ5DIWHUWKHZRUGVEUDFNHWVDQGILJXUH³XQGHUVXEVHFWLRQ1´
WKHZRUGVEUDFNHWVILJXUHDQGOHWWHU³RUVXEVHFWLRQ2ADVWKHFDVHPD\EH´VKDOO
EH LQVHUWHG
JDIWHUVXEVHFWLRQ5WKHIROORZLQJExplanations VKDOOEHLQVHUWHGQDPHO\²
‘Explanation ±±)RUWKHSXUSRVHVRIFRPSXWLQJDJJUHJDWHWXUQRYHURID
SHUVRQIRUGHWHUPLQLQJKLVHOLJLELOLW\WRSD\WD[XQGHUWKLVVHFWLRQWKHH[SUHVVLRQ
³DJJUHJDWHWXUQRYHU´VKDOOLQFOXGHWKHYDOXHRIVXSSOLHVPDGHE\VXFKSHUVRQ
IURPWKHVWGD\RI$SULORIDILQDQFLDO\HDUXSWRWKHGDWHZKHQKHEHFRPHVOLDEOH
IRUUHJLVWUDWLRQXQGHUWKLV$FWEXWVKDOOQRWLQFOXGHWKHYDOXHRIH[HPSWVXSSO\
RIVHUYLFHVSURYLGHGE\ZD\RIH[WHQGLQJGHSRVLWVORDQVRUDGYDQFHVLQVRIDU
DVWKHFRQVLGHUDWLRQLVUHSUHVHQWHGE\ZD\RILQWHUHVWRUGLVFRXQW
Explanation .––)RU WKH SXUSRVHV RI GHWHUPLQLQJ WKH WD[ SD\DEOH E\ D
SHUVRQXQGHUWKLVVHFWLRQWKHH[SUHVVLRQ³WXUQRYHULQ6WDWHRUWXUQRYHULQ8QLRQ
WHUULWRU\´VKDOOQRWLQFOXGHWKHYDOXHRIIROORZLQJVXSSOLHVQDPHO\±±
LVXSSOLHVIURPWKHILUVWGD\RI$SULORIDILQDQFLDO\HDUXSWRWKH
GDWHZKHQVXFKSHUVRQEHFRPHVOLDEOHIRUUHJLVWUDWLRQXQGHUWKLV$FWDQG
LL H[HPSW VXSSO\ RI VHUYLFHV SURYLGHG E\ ZD\ RI H[WHQGLQJ
GHSRVLWVORDQVRUDGYDQFHVLQVRIDUDVWKHFRQVLGHUDWLRQLVUHSUHVHQWHG
E\ZD\RILQWHUHVWRUGLVFRXQW¶
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
418
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQVXEVHFWLRQ1DIWHU
WKHVHFRQGSURYLVRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\±±
³3URYLGHGDOVRWKDWWKH*RYHUQPHQWPD\DWWKHUHTXHVWRID6WDWHDQGRQWKH
UHFRPPHQGDWLRQVRIWKH&RXQFLOHQKDQFHWKHDJJUHJDWHWXUQRYHUIURPWZHQW\ODNK
UXSHHV WR VXFK DPRXQW QRW H[FHHGLQJ IRUW\ ODNK UXSHHV LQ FDVH RI VXSSOLHU ZKR LV
HQJDJHGH[FOXVLYHO\LQWKHVXSSO\RIJRRGVVXEMHFWWRVXFKFRQGLWLRQVDQGOLPLWDWLRQV
DVPD\EHQRWLILHG
Explanation.±±)RUWKHSXUSRVHVRIWKLVVXEVHFWLRQDSHUVRQVKDOOEHFRQVLGHUHG
WREHHQJDJHGH[FOXVLYHO\LQWKHVXSSO\RIJRRGVHYHQLIKHLVHQJDJHGLQH[HPSW
VXSSO\RIVHUYLFHVSURYLGHGE\ZD\RIH[WHQGLQJGHSRVLWVORDQVRUDGYDQFHVLQVRIDU
DVWKHFRQVLGHUDWLRQLVUHSUHVHQWHGE\ZD\RILQWHUHVWRUGLVFRXQW´
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWDIWHUVXEVHFWLRQ6WKH
IROORZLQJVXEVHFWLRQVVKDOOEHLQVHUWHGQDPHO\²
³6A(YHU\UHJLVWHUHGSHUVRQVKDOOXQGHUJRDXWKHQWLFDWLRQRUIXUQLVKSURRIRI
SRVVHVVLRQRI$DGKDDUQXPEHULQVXFKIRUPDQGPDQQHUDQGZLWKLQVXFKWLPHDVPD\
EHSUHVFULEHG
3URYLGHG WKDW LI DQ$DGKDDU QXPEHU LV QRW DVVLJQHG WR WKH UHJLVWHUHG SHUVRQ
VXFK SHUVRQ VKDOO EH RIIHUHG DOWHUQDWH DQG YLDEOH PHDQV RI LGHQWLILFDWLRQ LQ VXFK
PDQQHUDV*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQVRIWKH&RXQFLOSUHVFULEH
3URYLGHG IXUWKHU WKDW LQ FDVH RI IDLOXUH WR XQGHUJR DXWKHQWLFDWLRQ RU IXUQLVK
SURRI RI SRVVHVVLRQ RI$DGKDDU QXPEHU RU IXUQLVK DOWHUQDWH DQG YLDEOH PHDQV RI
LGHQWLILFDWLRQUHJLVWUDWLRQDOORWWHGWRVXFKSHUVRQVKDOOEHGHHPHGWREHLQYDOLGDQG
WKH RWKHU SURYLVLRQV RI WKLV $FW VKDOO DSSO\ DV LI VXFK SHUVRQ GRHV QRW KDYH D
UHJLVWUDWLRQ
6B2QDQGIURPWKHGDWHRIQRWLILFDWLRQHYHU\LQGLYLGXDOVKDOOLQRUGHUWREH
HOLJLEOHIRUJUDQWRIUHJLVWUDWLRQXQGHUJRDXWKHQWLFDWLRQRUIXUQLVKSURRIRISRVVHVVLRQ
RI$DGKDDUQXPEHULQVXFKPDQQHUDVWKH*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQV
RIWKH&RXQFLOVSHFLI\LQWKHVDLGQRWLILFDWLRQ
3URYLGHG WKDW LI DQ $DGKDDU QXPEHU LV QRW DVVLJQHG WR DQ LQGLYLGXDO VXFK
LQGLYLGXDOVKDOOEHRIIHUHGDOWHUQDWHDQGYLDEOHPHDQVRILGHQWLILFDWLRQLQVXFKPDQQHU
DVWKH*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQVRIWKH&RXQFLOVSHFLI\LQWKHVDLG
QRWLILFDWLRQ
6C2QDQGIURPWKHGDWHRIQRWLILFDWLRQHYHU\SHUVRQRWKHUWKDQDQLQGLYLGXDO
VKDOOLQRUGHUWREHHOLJLEOHIRUJUDQWRIUHJLVWUDWLRQXQGHUJRDXWKHQWLFDWLRQRUIXUQLVK
SURRIRISRVVHVVLRQRI$DGKDDUQXPEHURIWKH.DUWD0DQDJLQJ'LUHFWRUZKROHWLPH
'LUHFWRUVXFKQXPEHURISDUWQHUV0HPEHUVRI0DQDJLQJ&RPPLWWHHRI$VVRFLDWLRQ
%RDUG RI 7UXVWHHV DXWKRULVHG UHSUHVHQWDWLYH DXWKRULVHG VLJQDWRU\ DQG VXFK RWKHU
FODVVRISHUVRQVLQVXFKPDQQHUDVWKH*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQVRI
WKH&RXQFLOVSHFLI\LQWKHVDLGQRWLILFDWLRQ
3URYLGHG WKDW ZKHUH VXFK SHUVRQ RU FODVV RI SHUVRQV KDYH QRW EHHQ DVVLJQHG
WKH$DGKDDU1XPEHUVXFKSHUVRQRUFODVVRISHUVRQVVKDOOEHRIIHUHGDOWHUQDWHDQG
YLDEOH PHDQV RI LGHQWLILFDWLRQ LQ VXFK PDQQHU DV WKH *RYHUQPHQW PD\ RQ WKH
UHFRPPHQGDWLRQVRIWKH&RXQFLOVSHFLI\LQWKHVDLGQRWLILFDWLRQ
6D7KHSURYLVLRQVRIVXEVHFWLRQ6ARUVXEVHFWLRQ6BRUVXEVHFWLRQ6C
VKDOOQRWDSSO\WRVXFKSHUVRQRUFODVVRISHUVRQVRUDQ\6WDWHRU8QLRQWHUULWRU\RU
SDUWWKHUHRIDVWKH*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQVRIWKH&RXQFLOVSHFLI\
E\QRWLILFDWLRQ
Explanation.²)RU WKH SXUSRVHV RI WKLV VHFWLRQ WKH H[SUHVVLRQ ³$DGKDDU
QXPEHU´VKDOOKDYHWKHVDPHPHDQLQJDVDVVLJQHGWRLWLQFODXVHaRIVHFWLRQRIWKH
$DGKDDU7DUJHWHG'HOLYHU\RI)LQDQFLDODQG2WKHU6XEVLGLHV%HQHILWVDQG6HUYLFHV
$FW´
RI
419
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
$IWHUVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWWKHIROORZLQJVHFWLRQ
VKDOOEHLQVHUWHGQDPHO\±±
³$7KH*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQVRIWKH&RXQFLOSUHVFULEH
DFODVVRIUHJLVWHUHGSHUVRQVZKRVKDOOSURYLGHSUHVFULEHGPRGHVRIHOHFWURQLFSD\PHQW
WRWKHUHFLSLHQWRIVXSSO\RIJRRGVRUVHUYLFHVRUERWKPDGHE\KLPDQGJLYHRSWLRQWR
VXFK UHFLSLHQW WR PDNH SD\PHQW DFFRUGLQJO\ LQ VXFK PDQQHU DQG VXEMHFW WR VXFK
FRQGLWLRQVDQGUHVWULFWLRQVDVPD\EHSUHVFULEHG´
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FW±±
DIRUVXEVHFWLRQV1DQG2WKHIROORZLQJVXEVHFWLRQVVKDOOEHVXEVWLWXWHG
QDPHO\±±
,QVHUWLRQ RI
QHZ VHFWLRQ
$
)DFLOLW\RI
GLJLWDO
SD\PHQW WR
UHFLSLHQW
$PHQGPHQW
RIVHFWLRQ
µµ1(YHU\UHJLVWHUHGSHUVRQRWKHUWKDQDQ,QSXW6HUYLFH'LVWULEXWRURUD
QRQUHVLGHQW WD[DEOH SHUVRQ RU D SHUVRQ SD\LQJ WD[ XQGHU WKH SURYLVLRQV RI
VHFWLRQRUVHFWLRQRUVHFWLRQVKDOOIRUHYHU\FDOHQGDUPRQWKRUSDUW
WKHUHRIIXUQLVKDUHWXUQHOHFWURQLFDOO\RILQZDUGDQGRXWZDUGVXSSOLHVRIJRRGV
RUVHUYLFHVRUERWKLQSXWWD[FUHGLWDYDLOHGWD[SD\DEOHWD[SDLGDQGVXFKRWKHU
SDUWLFXODUVLQVXFKIRUPDQGPDQQHUDQGZLWKLQVXFKWLPHDVPD\EHSUHVFULEHG
3URYLGHGWKDWWKH*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQVRIWKH&RXQFLO
QRWLI\FHUWDLQFODVVRIUHJLVWHUHGSHUVRQVZKRVKDOOIXUQLVKDUHWXUQIRUHYHU\
TXDUWHU RU SDUW WKHUHRI VXEMHFW WR VXFK FRQGLWLRQV DQG UHVWULFWLRQV DV PD\ EH
VSHFLILHGWKHUHLQ
2$UHJLVWHUHG SHUVRQ SD\LQJ WD[ XQGHU WKH SURYLVLRQV RI VHFWLRQ
VKDOOIRUHDFKILQDQFLDO\HDURUSDUWWKHUHRIIXUQLVKDUHWXUQHOHFWURQLFDOO\RI
WXUQRYHULQWKH6WDWHRU8QLRQWHUULWRU\LQZDUGVXSSOLHVRIJRRGVRUVHUYLFHVRU
ERWKWD[SD\DEOHWD[SDLGDQGVXFKRWKHUSDUWLFXODUVLQVXFKIRUPDQGPDQQHU
DQGZLWKLQVXFKWLPHDVPD\EHSUHVFULEHG¶¶
EIRUVXEVHFWLRQ7WKHIROORZLQJVXEVHFWLRQVKDOOEHVXEVWLWXWHGQDPHO\²
³7 (YHU\ UHJLVWHUHG SHUVRQ ZKR LV UHTXLUHG WR IXUQLVK D UHWXUQ XQGHU
VXEVHFWLRQ 1 RWKHU WKDQ WKH SHUVRQ UHIHUUHG WR LQ WKH SURYLVR WKHUHWR RU
VXEVHFWLRQ3RUVXEVHFWLRQ5VKDOOSD\WRWKH*RYHUQPHQWWKHWD[GXHDV
SHUVXFKUHWXUQQRWODWHUWKDQWKHODVWGDWHRQZKLFKKHLVUHTXLUHGWRIXUQLVK
VXFK UHWXUQ
3URYLGHGWKDWHYHU\UHJLVWHUHGSHUVRQIXUQLVKLQJUHWXUQXQGHUWKHSURYLVR
WRVXEVHFWLRQ1VKDOOSD\WRWKH*RYHUQPHQWWKHWD[GXHWDNLQJLQWRDFFRXQW
LQZDUG DQG RXWZDUG VXSSOLHV RI JRRGV RU VHUYLFHV RU ERWK LQSXW WD[ FUHGLW
DYDLOHGWD[SD\DEOHDQGVXFKRWKHUSDUWLFXODUVGXULQJDPRQWKLQVXFKIRUPDQG
PDQQHUDQGZLWKLQVXFKWLPHDVPD\EHSUHVFULEHG
3URYLGHG IXUWKHU WKDW HYHU\ UHJLVWHUHG SHUVRQ IXUQLVKLQJ UHWXUQ XQGHU
VXEVHFWLRQ2 VKDOOSD\ WRWKH*RYHUQPHQW WKHWD[GXHWDNLQJ LQWRDFFRXQW
WXUQRYHULQWKH6WDWHRU8QLRQWHUULWRU\LQZDUGVXSSOLHVRIJRRGVRUVHUYLFHVRU
ERWKWD[SD\DEOHDQGVXFKRWKHUSDUWLFXODUVGXULQJDTXDUWHULQVXFKIRUPDQG
PDQQHUDQGZLWKLQVXFKWLPHDVPD\EHSUHVFULEHG´
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQVXEVHFWLRQ1WKH
IROORZLQJSURYLVRVVKDOOEHLQVHUWHGQDPHO\²
³3URYLGHGWKDWWKH&RPPLVVLRQHUPD\RQWKHUHFRPPHQGDWLRQVRIWKH&RXQFLO
DQGIRUUHDVRQVWREHUHFRUGHGLQZULWLQJE\QRWLILFDWLRQH[WHQGWKHWLPHOLPLWIRU
IXUQLVKLQJWKHDQQXDOUHWXUQIRUVXFKFODVVRIUHJLVWHUHGSHUVRQVDVPD\EHVSHFLILHG
WKHUHLQ
3URYLGHGIXUWKHUWKDWDQ\H[WHQVLRQRIWLPHOLPLWQRWLILHGE\WKH&RPPLVVLRQHURI
6WDWHWD[RUWKH&RPPLVVLRQHURI8QLRQWHUULWRU\WD[VKDOOEHGHHPHGWREHQRWLILHGE\
WKH&RPPLVVLRQHU´
$PHQGPHQW
RIVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
420
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
,QVHUWLRQ RI
QHZ VHFWLRQ
$
7UDQVIHURI
FHUWDLQ
DPRXQWV
$PHQGPHQW
RIVHFWLRQ
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWDIWHUVXEVHFWLRQ9WKH
IROORZLQJVXEVHFWLRQVVKDOOEHLQVHUWHGQDPHO\²
³10$UHJLVWHUHGSHUVRQPD\RQWKHFRPPRQSRUWDOWUDQVIHUDQ\DPRXQWRIWD[
LQWHUHVWSHQDOW\IHHRUDQ\RWKHUDPRXQWDYDLODEOHLQWKHHOHFWURQLFFDVKOHGJHUXQGHU
WKLV$FWWRWKHHOHFWURQLFFDVKOHGJHUIRULQWHJUDWHGWD[FHQWUDOWD[6WDWHWD[8QLRQ
WHUULWRU\ WD[ RU FHVV LQ VXFK IRUP DQG PDQQHU DQG VXEMHFW WR VXFK FRQGLWLRQV DQG
UHVWULFWLRQVDVPD\EHSUHVFULEHGDQGVXFKWUDQVIHUVKDOOEHGHHPHGWREHDUHIXQGIURP
WKHHOHFWURQLFFDVKOHGJHUXQGHUWKLV$FW
:KHUHDQ\DPRXQWKDVEHHQWUDQVIHUUHGWRWKHHOHFWURQLFFDVKOHGJHUXQGHU
WKLV$FWWKHVDPHVKDOOEHGHHPHGWREHGHSRVLWHGLQWKHVDLGOHGJHUDVSURYLGHGLQ
VXEVHFWLRQ1´
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQVXEVHFWLRQ1WKH
IROORZLQJSURYLVRVKDOOEHLQVHUWHGQDPHO\±±
³3URYLGHGWKDWWKHLQWHUHVWRQWD[SD\DEOHLQUHVSHFWRIVXSSOLHVPDGHGXULQJD
WD[SHULRGDQGGHFODUHGLQWKHUHWXUQIRUWKHVDLGSHULRGIXUQLVKHGDIWHUWKHGXHGDWHLQ
DFFRUGDQFHZLWKWKHSURYLVLRQVRIVHFWLRQH[FHSWZKHUHVXFKUHWXUQLVIXUQLVKHG
DIWHUFRPPHQFHPHQWRIDQ\SURFHHGLQJVXQGHUVHFWLRQRUVHFWLRQLQUHVSHFWRI
WKHVDLGSHULRGVKDOOEHOHYLHGRQWKDWSRUWLRQRIWKHWD[WKDWLVSDLGE\GHELWLQJWKH
HOHFWURQLFFDVKOHGJHU´
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FW±±
DLQVXEVHFWLRQ4WKHIROORZLQJSURYLVRVVKDOOEHLQVHUWHGQDPHO\±±
³3URYLGHGWKDWWKH&RPPLVVLRQHUPD\IRUUHDVRQVWREHUHFRUGHGLQZULWLQJ
E\QRWLILFDWLRQH[WHQGWKHWLPHOLPLWIRUIXUQLVKLQJWKHVWDWHPHQWIRUVXFKFODVV
RIUHJLVWHUHGSHUVRQVDVPD\EHVSHFLILHGWKHUHLQ
3URYLGHG IXUWKHU WKDW DQ\ H[WHQVLRQ RI WLPH OLPLW QRWLILHG E\ WKH
&RPPLVVLRQHURI6WDWHWD[RUWKH&RPPLVVLRQHURI8QLRQWHUULWRU\WD[VKDOOEH
GHHPHGWREHQRWLILHGE\WKH&RPPLVVLRQHU´
ELQVXEVHFWLRQ5WKHIROORZLQJSURYLVRVVKDOOEHLQVHUWHGQDPHO\±±
³3URYLGHGWKDW WKH &RPPLVVLRQHU PD\ RQ WKH UHFRPPHQGDWLRQV RI WKH
&RXQFLODQGIRUUHDVRQVWREHUHFRUGHGLQZULWLQJE\QRWLILFDWLRQH[WHQGWKH
WLPHOLPLWIRUIXUQLVKLQJWKHDQQXDOVWDWHPHQWIRUVXFKFODVVRIUHJLVWHUHGSHUVRQV
DVPD\EHVSHFLILHGWKHUHLQ
3URYLGHG IXUWKHU WKDW DQ\ H[WHQVLRQ RI WLPH OLPLW QRWLILHG E\ WKH
&RPPLVVLRQHURI6WDWHWD[RUWKH&RPPLVVLRQHURI8QLRQWHUULWRU\WD[VKDOOEH
GHHPHGWREHQRWLILHGE\WKH&RPPLVVLRQHU´
$IWHUVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWWKHIROORZLQJVHFWLRQ
VKDOOEHLQVHUWHGQDPHO\±±
³$:KHUHDQ\DPRXQWKDVEHHQWUDQVIHUUHGIURPWKHHOHFWURQLFFDVKOHGJHU
XQGHUWKLV$FWWRWKHHOHFWURQLFFDVKOHGJHUXQGHUWKH6WDWH*RRGVDQG6HUYLFHV7D[
$FWRUWKH8QLRQWHUULWRU\*RRGVDQG6HUYLFHV7D[$FWWKH*RYHUQPHQWVKDOOWUDQVIHU
WRWKH6WDWHWD[DFFRXQWRUWKH8QLRQWHUULWRU\WD[DFFRXQWDQDPRXQWHTXDOWRWKH
DPRXQWWUDQVIHUUHGIURPWKHHOHFWURQLFFDVKOHGJHULQVXFKPDQQHUDQGZLWKLQVXFK
WLPHDVPD\EHSUHVFULEHG´
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWDIWHUVXEVHFWLRQ8WKH
IROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\±±
³8A7KH*RYHUQPHQWPD\GLVEXUVHWKHUHIXQGRIWKH6WDWHWD[LQVXFKPDQQHU
DVPD\EHSUHVFULEHG´
421
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FW±±
LLQFODXVHa±±
D DIWHU WKH ZRUGV ³$SSHOODWH $XWKRULW\´ WKH ZRUGV ³RU WKH 1DWLRQDO
$SSHOODWH$XWKRULW\´VKDOOEHLQVHUWHG
EDIWHUWKHZRUGVDQGILJXUHV³RIVHFWLRQ´WKHZRUGVILJXUHVDQG
OHWWHU³RURIVHFWLRQ&´VKDOOEHLQVHUWHG
LLDIWHUFODXVHeWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\±±
µf³1DWLRQDO$SSHOODWH$XWKRULW\´PHDQVWKH1DWLRQDO$SSHOODWH$XWKRULW\
IRU$GYDQFH5XOLQJUHIHUUHGWRLQVHFWLRQ$¶
$IWHUVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWWKHIROORZLQJVHFWLRQV
VKDOOEHLQVHUWHGQDPHO\±±
³$17KH*RYHUQPHQWVKDOORQWKHUHFRPPHQGDWLRQVRIWKH&RXQFLOE\
QRWLILFDWLRQ FRQVWLWXWH ZLWK HIIHFW IURP VXFK GDWH DV PD\ EH VSHFLILHG WKHUHLQ DQ
$XWKRULW\NQRZQDVWKH1DWLRQDO$SSHOODWH$XWKRULW\IRU$GYDQFH5XOLQJIRUKHDULQJ
DSSHDOVPDGHXQGHUVHFWLRQ%
7KH1DWLRQDO$SSHOODWH$XWKRULW\VKDOOFRQVLVWRI²
LWKH3UHVLGHQWZKRKDVEHHQD-XGJHRIWKH6XSUHPH&RXUWRULVRUKDV
EHHQWKH&KLHI-XVWLFHRID+LJK&RXUWRULVRUKDVEHHQD-XGJHRID+LJK&RXUW
IRUDSHULRGQRWOHVVWKDQILYH\HDUV
LLD7HFKQLFDO0HPEHU&HQWUHZKRLVRUKDVEHHQDPHPEHURI,QGLDQ
5HYHQXH&XVWRPVDQG&HQWUDO([FLVH6HUYLFH*URXS$DQGKDVFRPSOHWHGDW
OHDVWILIWHHQ\HDUVRIVHUYLFHLQ*URXS$
LLLD7HFKQLFDO0HPEHU6WDWHZKRLVRUKDVEHHQDQRIILFHURIWKH6WDWH
*RYHUQPHQWQRWEHORZWKHUDQNRI$GGLWLRQDO&RPPLVVLRQHURI9DOXH$GGHG7D[
RUWKH$GGLWLRQDO&RPPLVVLRQHURI6WDWHWD[ZLWKDWOHDVWWKUHH\HDUVRIH[SHULHQFH
LQWKHDGPLQLVWUDWLRQRIDQH[LVWLQJODZRUWKH6WDWH*RRGVDQG6HUYLFHV7D[$FW
RULQWKHILHOGRIILQDQFHDQGWD[DWLRQ
7KH3UHVLGHQWRIWKH1DWLRQDO$SSHOODWH$XWKRULW\VKDOOEHDSSRLQWHGE\WKH
*RYHUQPHQWDIWHUFRQVXOWDWLRQZLWKWKH&KLHI-XVWLFHRI,QGLDRUKLVQRPLQHH
3URYLGHGWKDWLQWKHHYHQWRIWKHRFFXUUHQFHRIDQ\YDFDQF\LQWKHRIILFHRIWKH
3UHVLGHQWE\WKHUHDVRQRIKLVGHDWKUHVLJQDWLRQRURWKHUZLVHWKHVHQLRUPRVW0HPEHU
RIWKH1DWLRQDO$SSHOODWH$XWKRULW\VKDOODFWDVWKH3UHVLGHQWXQWLOWKHGDWHRQZKLFKD
QHZ3UHVLGHQWDSSRLQWHGLQDFFRUGDQFHZLWKWKHSURYLVLRQVRIWKLV$FWWRILOOVXFK
YDFDQF\HQWHUVXSRQKLVRIILFH
3URYLGHGIXUWKHUWKDWZKHUHWKH3UHVLGHQWLVXQDEOHWRGLVFKDUJHKLVIXQFWLRQV
RZLQJWRDEVHQFHLOOQHVVRUDQ\RWKHUFDXVHWKHVHQLRUPRVW0HPEHURIWKH1DWLRQDO
$SSHOODWH$XWKRULW\VKDOOGLVFKDUJHWKHIXQFWLRQVRIWKH3UHVLGHQW XQWLOWKHGDWH RQ
ZKLFKWKH3UHVLGHQWUHVXPHVKLVGXWLHV
7KH7HFKQLFDO0HPEHU&HQWUHDQG7HFKQLFDO0HPEHU6WDWHRIWKH1DWLRQDO
$SSHOODWH$XWKRULW\VKDOOEHDSSRLQWHGE\WKH*RYHUQPHQWRQWKHUHFRPPHQGDWLRQV
RID6HOHFWLRQ&RPPLWWHHFRQVLVWLQJRIVXFKSHUVRQVDQGLQVXFKPDQQHUDVPD\EH
SUHVFULEHG
1RDSSRLQWPHQWRIWKH0HPEHUVRIWKH1DWLRQDO$SSHOODWH$XWKRULW\VKDOOEH
LQYDOLG PHUHO\ E\ WKH UHDVRQ RI DQ\ YDFDQF\ RU GHIHFW LQ WKH FRQVWLWXWLRQ RI WKH
6HOHFWLRQ&RPPLWWHH
$PHQGPHQW
RIVHFWLRQ
,QVHUWLRQ RI
QHZVHFWLRQV
$%
DQG&
&RQVWLWXWLRQ
RI1DWLRQDO
$SSHOODWH
$XWKRULW\IRU
$GYDQFH
5XOLQJ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
422
%HIRUHDSSRLQWLQJDQ\SHUVRQDVWKH3UHVLGHQWRU0HPEHUVRIWKH1DWLRQDO
$SSHOODWH$XWKRULW\ WKH *RYHUQPHQW VKDOO VDWLVI\ LWVHOI WKDW VXFK SHUVRQ GRHV QRW
KDYHDQ\ILQDQFLDORURWKHULQWHUHVWVZKLFKDUHOLNHO\WRSUHMXGLFLDOO\DIIHFWKLVIXQFWLRQV
DVVXFK3UHVLGHQWRU0HPEHU
7KH VDODU\ DOORZDQFHV DQG RWKHU WHUPV DQG FRQGLWLRQV RI VHUYLFH RI WKH
3UHVLGHQWDQGWKH0HPEHUVRIWKH1DWLRQDO$SSHOODWH$XWKRULW\VKDOOEHVXFKDVPD\
EHSUHVFULEHG
3URYLGHGWKDWQHLWKHUVDODU\DQGDOORZDQFHVQRURWKHUWHUPVDQGFRQGLWLRQVRI
VHUYLFH RI WKH 3UHVLGHQW RU 0HPEHUV RI WKH 1DWLRQDO$SSHOODWH$XWKRULW\ VKDOO EH
YDULHGWRWKHLUGLVDGYDQWDJHDIWHUWKHLUDSSRLQWPHQW
7KH3UHVLGHQWRIWKH1DWLRQDO$SSHOODWH$XWKRULW\VKDOOKROGRIILFHIRUDWHUP
RIWKUHH\HDUVIURPWKHGDWHRQZKLFKKHHQWHUVXSRQKLVRIILFHRUXQWLOKHDWWDLQVWKH
DJHRIVHYHQW\\HDUVZKLFKHYHULVHDUOLHUDQGVKDOODOVREHHOLJLEOHIRUUHDSSRLQWPHQW
7KH7HFKQLFDO0HPEHU&HQWUHRU7HFKQLFDO0HPEHU6WDWHRIWKH1DWLRQDO
$SSHOODWH$XWKRULW\VKDOOKROGRIILFHIRUDWHUPRIILYH\HDUVIURPWKHGDWHRQZKLFKKH
HQWHUVXSRQKLVRIILFHRUXQWLOKHDWWDLQVWKHDJHRIVL[W\ILYH\HDUVZKLFKHYHULVHDUOLHU
DQGVKDOODOVREHHOLJLEOHIRUUHDSSRLQWPHQW
7KH3UHVLGHQW RUDQ\0HPEHUPD\E\QRWLFHLQZULWLQJXQGHUKLVKDQG
DGGUHVVHGWRWKH*RYHUQPHQWUHVLJQIURPKLVRIILFH
3URYLGHGWKDWWKH3UHVLGHQWRU0HPEHUVKDOOFRQWLQXHWRKROGRIILFHXQWLOWKH
H[SLU\RIWKUHHPRQWKVIURPWKHGDWHRIUHFHLSWRIVXFKQRWLFHE\WKH*RYHUQPHQWRU
XQWLODSHUVRQGXO\DSSRLQWHGDVKLVVXFFHVVRUHQWHUVXSRQKLVRIILFHRUXQWLOWKHH[SLU\
RIKLVWHUPRIRIILFHZKLFKHYHULVWKHHDUOLHVW
7KH*RYHUQPHQW PD\DIWHUFRQVXOWDWLRQ ZLWKWKH&KLHI -XVWLFHRI,QGLD
UHPRYHIURPWKHRIILFHVXFK3UHVLGHQWRU0HPEHUZKR²
DKDVEHHQDGMXGJHGDQLQVROYHQWRU
E KDV EHHQ FRQYLFWHG RI DQ RIIHQFH ZKLFK LQ WKH RSLQLRQ RI VXFK
*RYHUQPHQWLQYROYHVPRUDOWXUSLWXGHRU
FKDVEHFRPHSK\VLFDOO\RUPHQWDOO\LQFDSDEOHRIDFWLQJDVVXFK3UHVLGHQW
RU0HPEHURU
G KDV DFTXLUHG VXFK ILQDQFLDO RU RWKHU LQWHUHVW DV LV OLNHO\ WR DIIHFW
SUHMXGLFLDOO\KLVIXQFWLRQVDVVXFK3UHVLGHQWRU0HPEHURU
H KDV VR DEXVHG KLV SRVLWLRQ DV WR UHQGHU KLV FRQWLQXDQFH LQ RIILFH
SUHMXGLFLDOWRWKHSXEOLFLQWHUHVW
3URYLGHGWKDWWKH3UHVLGHQWRUWKH0HPEHUVKDOOQRWEHUHPRYHGRQDQ\RI
WKHJURXQGVVSHFLILHGLQFODXVHVdDQGeXQOHVVKHKDVEHHQLQIRUPHGRIWKH
FKDUJHVDJDLQVWKLPDQGKDVEHHQJLYHQDQRSSRUWXQLW\RIEHLQJKHDUG
:LWKRXWSUHMXGLFHWRWKHSURYLVLRQVRIVXEVHFWLRQ11WKH3UHVLGHQWDQG
7HFKQLFDO0HPEHUVRIWKH1DWLRQDO$SSHOODWH$XWKRULW\VKDOOQRWEHUHPRYHGIURP
WKHLU RIILFH H[FHSW E\ DQ RUGHU PDGH E\ WKH *RYHUQPHQW RQ WKH JURXQG RI SURYHQ
PLVEHKDYLRXURULQFDSDFLW\DIWHUDQLQTXLU\PDGHE\D-XGJHRIWKH6XSUHPH&RXUW
QRPLQDWHGE\WKH&KLHI-XVWLFHRI,QGLDRQDUHIHUHQFHPDGHWRKLPE\WKH*RYHUQPHQW
DQGVXFK3UHVLGHQWRU0HPEHUKDGEHHQJLYHQDQRSSRUWXQLW\RIEHLQJKHDUG
7KH*RYHUQPHQWZLWKWKHFRQFXUUHQFHRIWKH&KLHI-XVWLFHRI,QGLDPD\
VXVSHQGIURPRIILFHWKH3UHVLGHQWRU7HFKQLFDO0HPEHUVRIWKH1DWLRQDO$SSHOODWH
$XWKRULW\LQUHVSHFWRIZKRPDUHIHUHQFHKDVEHHQPDGHWRWKH-XGJHRIWKH6XSUHPH
&RXUWXQGHUVXEVHFWLRQ12
423
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
6XEMHFWWRWKHSURYLVLRQVRIDUWLFOHRIWKH&RQVWLWXWLRQWKH3UHVLGHQWRU
0HPEHUVRIWKH1DWLRQDO$SSHOODWH$XWKRULW\RQFHDVLQJWRKROGWKHLURIILFHVKDOOQRW
EHHOLJLEOHWRDSSHDUDFWRUSOHDGEHIRUHWKH1DWLRQDO$SSHOODWH$XWKRULW\ZKHUHKH
ZDVWKH3UHVLGHQWRUDVWKHFDVHPD\EHD0HPEHU
%1:KHUHLQUHVSHFWRIWKHTXHVWLRQVUHIHUUHGWRLQVXEVHFWLRQ2RI
VHFWLRQFRQIOLFWLQJ$GYDQFH5XOLQJVDUHJLYHQE\WKH$SSHOODWH$XWKRULWLHVRIWZR
RUPRUH6WDWHVRU8QLRQWHUULWRULHVRUERWKXQGHUVXEVHFWLRQ1RUVXEVHFWLRQ3RI
VHFWLRQDQ\RIILFHUDXWKRULVHGE\WKH&RPPLVVLRQHURUDQDSSOLFDQWEHLQJGLVWLQFW
SHUVRQUHIHUUHGWRLQVHFWLRQ DJJULHYHGE\VXFK$GYDQFH5XOLQJPD\SUHIHUDQ
DSSHDOWR1DWLRQDO$SSHOODWH$XWKRULW\
3URYLGHGWKDWWKHRIILFHUVKDOOEHIURPWKH6WDWHVLQZKLFKVXFK$GYDQFH5XOLQJV
KDYHEHHQJLYHQ
(YHU\DSSHDOXQGHUWKLVVHFWLRQVKDOOEHILOHGZLWKLQDSHULRGRIWKLUW\GD\V
IURPWKHGDWHRQZKLFKWKHUXOLQJVRXJKWWREHDSSHDOHGDJDLQVWLVFRPPXQLFDWHGWR
WKHDSSOLFDQWVFRQFHUQHGRIILFHUVDQGMXULVGLFWLRQDORIILFHUV
3URYLGHGWKDWWKHRIILFHUDXWKRULVHGE\WKH&RPPLVVLRQHUPD\ILOHDSSHDOZLWKLQ
D SHULRG RI QLQHW\ GD\V IURP WKH GDWH RQ ZKLFK WKH UXOLQJ VRXJKW WR EH DSSHDOHG
DJDLQVWLVFRPPXQLFDWHGWRWKHFRQFHUQHGRIILFHURUWKHMXULVGLFWLRQDORIILFHU
3URYLGHGIXUWKHUWKDWWKH1DWLRQDO$SSHOODWH$XWKRULW\PD\LILWLVVDWLVILHGWKDW
WKHDSSHOODQWZDVSUHYHQWHGE\DVXIILFLHQWFDXVHIURPSUHVHQWLQJWKHDSSHDOZLWKLQ
WKHVDLGSHULRGRIWKLUW\GD\VRUDVWKHFDVHPD\EHQLQHW\GD\VDOORZVXFKDSSHDOWR
EHSUHVHQWHGZLWKLQDIXUWKHUSHULRGQRWH[FHHGLQJWKLUW\GD\V
Explanation.±±)RU UHPRYDO RI GRXEWV LW LV FODULILHG WKDW WKH SHULRG RI WKLUW\
GD\VRUDVWKHFDVHPD\EHQLQHW\GD\VVKDOOEHFRXQWHGIURPWKHGDWHRIFRPPXQLFDWLRQ
RIWKHODVWRIWKHFRQIOLFWLQJUXOLQJVVRXJKWWREHDSSHDOHGDJDLQVW
(YHU\DSSHDOXQGHUWKLVVHFWLRQVKDOOEHLQVXFKIRUPDFFRPSDQLHGE\VXFK
IHHDQGYHULILHGLQVXFKPDQQHUDVPD\EHSUHVFULEHG
&17KH1DWLRQDO$SSHOODWH$XWKRULW\PD\DIWHUJLYLQJDQRSSRUWXQLW\RI
EHLQJKHDUGWRWKHDSSOLFDQWWKHRIILFHUDXWKRULVHGE\WKH&RPPLVVLRQHUDOO3ULQFLSDO
&KLHI&RPPLVVLRQHUV&KLHI&RPPLVVLRQHUVRI&HQWUDOWD[DQG&KLHI&RPPLVVLRQHUDQG
&RPPLVVLRQHURI6WDWHWD[RIDOO6WDWHVDQG&KLHI&RPPLVVLRQHUDQG&RPPLVVLRQHURI
8QLRQWHUULWRU\WD[RIDOO8QLRQWHUULWRULHVSDVVVXFKRUGHUDVLWWKLQNVILWFRQILUPLQJRU
PRGLI\LQJWKHUXOLQJVDSSHDOHGDJDLQVW
,IWKHPHPEHUVRIWKH1DWLRQDO$SSHOODWH$XWKRULW\GLIIHULQRSLQLRQRQDQ\
SRLQWLWVKDOOEHGHFLGHGDFFRUGLQJWRWKHRSLQLRQRIWKHPDMRULW\
7KHRUGHUUHIHUUHGWRLQVXEVHFWLRQ1VKDOOEHSDVVHGDVIDUDVSRVVLEOH
ZLWKLQDSHULRGRIQLQHW\GD\VIURPWKHGDWHRIILOLQJRIWKHDSSHDOXQGHUVHFWLRQ%
$FRS\RIWKH$GYDQFH5XOLQJSURQRXQFHGE\WKH1DWLRQDO$SSHOODWH$XWKRULW\
VKDOOEHGXO\VLJQHGE\WKH0HPEHUVDQGFHUWLILHGLQVXFKPDQQHUDVPD\EHSUHVFULEHG
DQG VKDOO EH VHQW WR WKH DSSOLFDQW WKH RIILFHU DXWKRULVHG E\ WKH &RPPLVVLRQHU WKH
%RDUGWKH&KLHI&RPPLVVLRQHUDQG&RPPLVVLRQHURI6WDWHWD[RIDOO6WDWHVDQG&KLHI
&RPPLVVLRQHUDQG&RPPLVVLRQHURI8QLRQWHUULWRU\WD[RIDOO8QLRQWHUULWRULHVDQGWR
WKH$XWKRULW\RU$SSHOODWH$XWKRULW\DVWKHFDVHPD\EHDIWHUVXFKSURQRXQFHPHQW´
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQWKHRSHQLQJSRUWLRQ²
DDIWHUWKHZRUGV³$SSHOODWH$XWKRULW\´DWERWKWKHSODFHVZKHUHWKH\RFFXU
WKHZRUGV³RUWKH1DWLRQDO$SSHOODWH$XWKRULW\´VKDOOEHLQVHUWHG
EDIWHUWKHZRUGVDQGILJXUHV³RUVHFWLRQ´WKHZRUGVILJXUHVDQGOHWWHU³RU
VHFWLRQ&UHVSHFWLYHO\´VKDOOEHLQVHUWHG
$SSHDOWR
1DWLRQDO
$SSHOODWH
$XWKRULW\
2UGHURI
1DWLRQDO
$SSHOODWH
$XWKRULW\
$PHQGPHQW
RIVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
424
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
FIRUWKHZRUGV³RUWKHDSSHOODQW´WKHZRUGV³DSSHOODQWWKH$XWKRULW\RUWKH
$SSHOODWH$XWKRULW\´ VKDOO EH VXEVWLWXWHG
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FW±±
LDIWHUVXEVHFWLRQ1WKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\±±
³1A7KH$GYDQFH5XOLQJSURQRXQFHGE\WKH1DWLRQDO$SSHOODWH$XWKRULW\
XQGHUWKLV&KDSWHUVKDOOEHELQGLQJRQ²
DWKHDSSOLFDQWVEHLQJGLVWLQFWSHUVRQVZKRKDGVRXJKWWKHUXOLQJ
XQGHUVXEVHFWLRQ1RIVHFWLRQ%DQGDOOUHJLVWHUHGSHUVRQVKDYLQJ
WKHVDPH 3HUPDQHQW $FFRXQW1XPEHU LVVXHG XQGHU WKH,QFRPHWD[
$FW
EWKHFRQFHUQHGRIILFHUVDQGWKHMXULVGLFWLRQDORIILFHUVLQUHVSHFW
RIWKHDSSOLFDQWVUHIHUUHGWRLQFODXVHaDQGWKHUHJLVWHUHGSHUVRQVKDYLQJ
WKHVDPH 3HUPDQHQW $FFRXQW1XPEHU LVVXHG XQGHU WKH,QFRPHWD[
$FW´
LLLQVXEVHFWLRQ2DIWHUWKHZRUGVEUDFNHWVDQGILJXUH³LQVXEVHFWLRQ1´
WKHZRUGVEUDFNHWVILJXUHDQGOHWWHU³DQGVXEVHFWLRQ1A´VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQVXEVHFWLRQ1±±
DDIWHUWKHZRUGV³$XWKRULW\RUWKH$SSHOODWH$XWKRULW\´WKHZRUGV³RUWKH
1DWLRQDO$SSHOODWH$XWKRULW\´VKDOOEHLQVHUWHG
EDIWHUWKHZRUGVDQGILJXUHV³RIVHFWLRQ´WKHZRUGVILJXUHVDQGOHWWHU³RU
XQGHUVHFWLRQ&´VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FW±±
DIRUWKHPDUJLQDOKHDGLQJWKHIROORZLQJPDUJLQDOKHDGLQJVKDOOEHVXEVWLWXWHG
QDPHO\±±
RI
RI
$PHQGPHQW
RIVHFWLRQ
³3RZHUVRI $XWKRULW\ $SSHOODWH $XWKRULW\DQG1DWLRQDO $SSHOODWH
$XWKRULW\´
ELQVXEVHFWLRQ1DIWHUWKHZRUGV³$SSHOODWH$XWKRULW\´WKHZRUGV³RUWKH
1DWLRQDO$SSHOODWH$XWKRULW\´VKDOOEHLQVHUWHG
FLQVXEVHFWLRQ2DIWHUWKHZRUGV³$SSHOODWH$XWKRULW\´WKHZRUGV³RUWKH
1DWLRQDO$SSHOODWH$XWKRULW\´VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FW±±
DIRUWKHPDUJLQDOKHDGLQJWKHIROORZLQJPDUJLQDOKHDGLQJVKDOOEHVXEVWLWXWHG
QDPHO\±±
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
³3URFHGXUH RI$XWKRULW\$SSHOODWH $XWKRULW\ DQG 1DWLRQDO$SSHOODWH
$XWKRULW\´
EDIWHUWKHZRUGV³$SSHOODWH$XWKRULW\´WKHZRUGV³RUWKH1DWLRQDO$SSHOODWH
$XWKRULW\´VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQVXEVHFWLRQ2DIWHU
WKH ZRUG DQG ILJXUHV ³VHFWLRQ ´ WKH ZRUGV EUDFNHWV DQG ILJXUHV ³VXEVHFWLRQ 1 RI
VHFWLRQVXEVHFWLRQV4DQG5RIVHFWLRQ´VKDOOEHLQVHUWHG
,QVHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWDIWHUVXEVHFWLRQ3
WKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\±±
µ3A:KHUHWKH$XWKRULW\UHIHUUHGWRLQVXEVHFWLRQ2DIWHUKROGLQJH[DPLQDWLRQ
DV UHTXLUHG XQGHU WKH VDLG VXEVHFWLRQ FRPHV WR WKH FRQFOXVLRQ WKDW DQ\ UHJLVWHUHG
SHUVRQKDVSURILWHHUHGXQGHUVXEVHFWLRQ1VXFKSHUVRQVKDOOEHOLDEOHWRSD\SHQDOW\
HTXLYDOHQWWRWHQSHUFHQWRIWKHDPRXQWVRSURILWHHUHG
425
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
3URYLGHGWKDWQRSHQDOW\VKDOOEHOHYLDEOHLIWKHSURILWHHUHGDPRXQWLVGHSRVLWHG
ZLWKLQWKLUW\GD\VRIWKHGDWHRISDVVLQJRIWKHRUGHUE\WKH$XWKRULW\
Explanation.²)RU WKH SXUSRVHV RI WKLV VHFWLRQ WKH H[SUHVVLRQ ³SURILWHHUHG´
VKDOOPHDQWKHDPRXQWGHWHUPLQHGRQDFFRXQWRIQRWSDVVLQJWKHEHQHILWRIUHGXFWLRQ
LQUDWHRIWD[RQVXSSO\RIJRRGVRUVHUYLFHVRUERWKRUWKHEHQHILWRILQSXWWD[FUHGLWWR
WKHUHFLSLHQWE\ZD\RIFRPPHQVXUDWHUHGXFWLRQLQWKHSULFHRIWKHJRRGVRUVHUYLFHV
RUERWK¶
1 ,Q WKH QRWLILFDWLRQ RI WKH *RYHUQPHQW RI ,QGLD LQ WKH 0LQLVWU\ RI )LQDQFH
'HSDUWPHQWRI5HYHQXHQXPEHU*65EGDWHGWKHWK-XQHLVVXHGE\WKH
&HQWUDO *RYHUQPHQW RQ WKH UHFRPPHQGDWLRQV RI WKH &RXQFLO XQGHU VXEVHFWLRQ 1 RI
VHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV7D[$FWLQWKH6FKHGXOHDIWHU61R
DQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJ61RDQGWKHHQWULHVVKDOOEHLQVHUWHGDQG
VKDOOGHHPHGWRKDYHEHHQLQVHUWHGUHWURVSHFWLYHO\ZLWKHIIHFWIURPWKHVWGD\RI-XO\
QDPHO\±±
1
2
3
$PHQGPHQW
RIQRWLILFDWLRQ
QXPEHU*65
ELVVXHG
XQGHUVXE
VHFWLRQ1RI
VHFWLRQRI
&HQWUDO*RRGV
DQG6HUYLFHV
7D[$FW
UHWURVSHFWLYHO\
³$
8UDQLXP2UH&RQFHQWUDWH´
)RUWKHSXUSRVHVRIVXEVHFWLRQ1WKH&HQWUDO*RYHUQPHQWVKDOOKDYHDQGVKDOO
EHGHHPHGWRKDYHWKHSRZHUWRDPHQGWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1ZLWK
UHWURVSHFWLYHHIIHFWDVLIWKH&HQWUDO*RYHUQPHQWKDGWKHSRZHUWRDPHQGWKHVDLGQRWLILFDWLRQ
XQGHUVXEVHFWLRQ1RIVHFWLRQRIWKHVDLG$FWUHWURVSHFWLYHO\DWDOOPDWHULDOWLPHV
1RUHIXQGVKDOOEHPDGHRIDOOVXFKWD[ZKLFKKDVEHHQFROOHFWHGEXWZKLFKZRXOG
QRWKDYHEHHQVRFROOHFWHGLIWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1KDGEHHQLQIRUFH
DWDOOPDWHULDOWLPHV
RI
RI
Integrated Goods and Services Tax
$IWHUVHFWLRQRIWKH,QWHJUDWHG*RRGVDQG6HUYLFHV7D[$FWWKH
IROORZLQJVHFWLRQVKDOOEHLQVHUWHGQDPHO\±±
³$:KHUHDQ\DPRXQWKDVEHHQWUDQVIHUUHGIURPWKHHOHFWURQLFFDVKOHGJHU
XQGHUWKLV$FWWRWKHHOHFWURQLFFDVKOHGJHUXQGHUWKH6WDWH*RRGVDQG6HUYLFHV7D[
$FWRUWKH8QLRQ7HUULWRU\*RRGVDQG6HUYLFHV7D[$FWWKH*RYHUQPHQWVKDOOWUDQVIHU
WRWKH6WDWHWD[DFFRXQWRUWKH8QLRQWHUULWRU\WD[DFFRXQWDQDPRXQWHTXDOWRWKH
DPRXQWWUDQVIHUUHGIURPWKHHOHFWURQLFFDVKOHGJHULQVXFKPDQQHUDQGZLWKLQVXFK
WLPHDVPD\EHSUHVFULEHG´
1 ,Q WKH QRWLILFDWLRQ RI WKH *RYHUQPHQW RI ,QGLD LQ WKH 0LQLVWU\ RI )LQDQFH
'HSDUWPHQWRI5HYHQXHQXPEHU*65EGDWHGWKHWK-XQHLVVXHGE\WKH
&HQWUDO *RYHUQPHQW RQ WKH UHFRPPHQGDWLRQV RI WKH &RXQFLO XQGHU VXEVHFWLRQ 1 RI
VHFWLRQRIWKH,QWHJUDWHG*RRGVDQG6HUYLFHV7D[$FWLQWKH6FKHGXOHDIWHU61R
DQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJ61RDQGWKHHQWULHVVKDOOEHLQVHUWHGDQG
VKDOOGHHPHGWRKDYHEHHQLQVHUWHGUHWURVSHFWLYHO\ZLWKHIIHFWIURPWKHVWGD\RI-XO\
QDPHO\²
1
2
3
³$
8UDQLXP2UH&RQFHQWUDWH´
)RUWKHSXUSRVHVRIVXEVHFWLRQ1WKH&HQWUDO*RYHUQPHQWVKDOOKDYHDQGVKDOO
EHGHHPHGWRKDYHWKHSRZHUWRDPHQGWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1ZLWK
UHWURVSHFWLYHHIIHFWDVLIWKH&HQWUDO*RYHUQPHQWKDGWKHSRZHUWRDPHQGWKHVDLGQRWLILFDWLRQ
XQGHUVXEVHFWLRQ1RIVHFWLRQRIWKHVDLG$FWUHWURVSHFWLYHO\DWDOOPDWHULDOWLPHV
1RUHIXQGVKDOOEHPDGHRIDOOVXFKWD[ZKLFKKDVEHHQFROOHFWHGEXWZKLFKZRXOG
QRWKDYHEHHQVRFROOHFWHGLIWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1KDGEHHQLQIRUFH
DWDOOPDWHULDOWLPHV
,QVHUWLRQ RI
QHZ VHFWLRQ
$
7UDQVIHURI
FHUWDLQ
DPRXQWV
$PHQGPHQW
RIQRWLILFDWLRQ
QXPEHU*65
ELVVXHG
XQGHUVXE
VHFWLRQ1RI
VHFWLRQRI
,QWHJUDWHG
*RRGVDQG
6HUYLFHV7D[
$FW
UHWURVSHFWLYHO\
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
426
$PHQGPHQWRI
QRWLILFDWLRQ
QXPEHU*65
ELVVXHG
XQGHUVXE
VHFWLRQ1RI
VHFWLRQRI
8QLRQ
7HUULWRU\*RRGV
DQG6HUYLFHV
7D[$FW
UHWURVSHFWLYHO\
Union Territory Goods and Services Tax
1 ,Q WKH QRWLILFDWLRQ RI WKH *RYHUQPHQW RI ,QGLD LQ WKH 0LQLVWU\ RI )LQDQFH
'HSDUWPHQWRI5HYHQXHQXPEHU*65EGDWHGWKHWK-XQHLVVXHGE\WKH
&HQWUDO *RYHUQPHQW RQ WKH UHFRPPHQGDWLRQV RI WKH &RXQFLO XQGHU VXEVHFWLRQ 1 RI
VHFWLRQRIWKH8QLRQ7HUULWRU\*RRGVDQG6HUYLFHV7D[$FWLQWKH6FKHGXOHDIWHU
61R DQGWKHHQWULHVUHODWLQJ WKHUHWRWKHIROORZLQJ 61RDQGWKHHQWULHVVKDOOEH
LQVHUWHGDQGVKDOOGHHPHGWRKDYHEHHQLQVHUWHGUHWURVSHFWLYHO\ZLWKHIIHFWIURPWKHVWGD\
RI-XO\QDPHO\±±
1
2
3
³$
8UDQLXP2UH&RQFHQWUDWH´
)RUWKHSXUSRVHVRIVXEVHFWLRQ1WKH&HQWUDO*RYHUQPHQWVKDOOKDYHDQGVKDOO
EHGHHPHGWRKDYHWKHSRZHUWRDPHQGWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1ZLWK
UHWURVSHFWLYHHIIHFWDVLIWKH&HQWUDO*RYHUQPHQWKDGWKHSRZHUWRDPHQGWKHVDLGQRWLILFDWLRQ
XQGHUVXEVHFWLRQ1RIVHFWLRQRIWKHVDLG$FWUHWURVSHFWLYHO\DWDOOPDWHULDOWLPHV
1RUHIXQGVKDOOEHPDGHRIDOOVXFKWD[ZKLFKKDVEHHQFROOHFWHGEXWZKLFKZRXOG
QRWKDYHEHHQVRFROOHFWHGLIWKHQRWLILFDWLRQUHIHUUHGWRLQVXEVHFWLRQ1KDGEHHQLQIRUFH
DWDOOPDWHULDOWLPHV
RI
6SHFLDO
SURYLVLRQIRU
UHWURVSHFWLYH
H[HPSWLRQ
IURPVHUYLFH
WD[RQVHUYLFH
E\ZD\RI
JUDQWRIOLTXRU
OLFHQFH
6SHFLDO
SURYLVLRQIRU
UHWURVSHFWLYH
H[HPSWLRQ
IURPVHUYLFH
WD[LQFHUWDLQ
FDVHVUHODWLQJ
WRVHUYLFHV
SURYLGHGE\
,QGLDQ
,QVWLWXWHVRI
0DQDJHPHQW
WRVWXGHQWV
Service Tax
1 1RWZLWKVWDQGLQJ DQ\WKLQJ FRQWDLQHG LQ VHFWLRQ % RI &KDSWHU 9 RI WKH
)LQDQFH$FWDVLWVWRRGSULRUWRLWVRPLVVLRQvide VHFWLRQRIWKH&HQWUDO*RRGVDQG
6HUYLFHV7D[$FWZLWKHIIHFWIURPWKHVWGD\RI-XO\KHUHLQDIWHUUHIHUUHGWRDV
WKHVDLG&KDSWHUQRVHUYLFHWD[VKDOOEHOHYLHGRUFROOHFWHGLQUHVSHFWRIWD[DEOHVHUYLFH
SURYLGHGRUDJUHHGWREHSURYLGHGE\WKH6WDWH*RYHUQPHQWE\ZD\RIJUDQWRIOLTXRUOLFHQFH
DJDLQVWFRQVLGHUDWLRQLQWKHIRUPRIOLFHQFHIHHRUDSSOLFDWLRQIHHE\ZKDWHYHUQDPHFDOOHG
GXULQJWKHSHULRGFRPPHQFLQJIURPWKHVWGD\RI$SULODQGHQGLQJZLWKWKHWKGD\
RI-XQHERWKGD\VLQFOXVLYH
5HIXQGVKDOOEHPDGHRIDOOVXFKVHUYLFHWD[ZKLFKKDVEHHQFROOHFWHGEXWZKLFK
ZRXOGQRWKDYHEHHQVRFROOHFWHGKDGVXEVHFWLRQ1EHHQLQIRUFHDWDOOPDWHULDOWLPHV
3URYLGHGWKDWDQDSSOLFDWLRQIRUWKHFODLPRIUHIXQGRIVHUYLFHWD[VKDOOEHPDGHZLWKLQ
DSHULRGRIVL[PRQWKVIURPWKHGDWHRQZKLFKWKH)LQDQFH1R%LOOUHFHLYHVWKH
DVVHQWRIWKH3UHVLGHQW
1RWZLWKVWDQGLQJ WKH RPLVVLRQ RI WKH VDLG &KDSWHU WKH SURYLVLRQV RI WKH VDLG
&KDSWHUVKDOODSSO\IRUUHIXQGXQGHUWKLVVHFWLRQUHWURVSHFWLYHO\DVLIWKHVDLG&KDSWHUKDG
EHHQLQIRUFHDWDOOPDWHULDOWLPHV
11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVHFWLRQDVLWVWRRG SULRU WR WKH
VWGD\RI-XO\RULQVHFWLRQ%DVLWVWRRGSULRUWRWKHVWGD\RI-XO\RI
&KDSWHU9RIWKH)LQDQFH$FWDVLWVWRRGSULRUWRLWVRPLVVLRQvide VHFWLRQRIWKH
&HQWUDO*RRGVDQG6HUYLFHV7D[$FWKHUHLQDIWHUUHIHUUHGWRDVWKHVDLG&KDSWHUQR
VHUYLFHWD[VKDOOEHOHYLHGRUFROOHFWHGGXULQJWKHSHULRGFRPPHQFLQJIURPWKHVWGD\RI
-XO\DQGHQGLQJZLWKWKHVWGD\RI0DUFKERWKGD\VLQFOXVLYHLQUHVSHFWRI
WD[DEOHVHUYLFHVSURYLGHGRUDJUHHGWREHSURYLGHGE\WKH,QGLDQ,QVWLWXWHVRI0DQDJHPHQWWR
WKH VWXGHQWV DV SHU WKH JXLGHOLQHV RI WKH &HQWUDO *RYHUQPHQW E\ ZD\ RI WKH IROORZLQJ
HGXFDWLRQDOSURJUDPPHVH[FHSW([HFXWLYH'HYHORSPHQW3URJUDPPHQDPHO\²
DWZR\HDUVIXOOWLPH3RVW*UDGXDWH3URJUDPPHVLQ0DQDJHPHQWIRUWKH3RVW
*UDGXDWH 'LSORPD LQ 0DQDJHPHQW WR ZKLFK DGPLVVLRQV DUH PDGH RQ WKH EDVLV RI
&RPPRQ$GPLVVLRQ7HVWFRQGXFWHGE\WKH,QGLDQ,QVWLWXWHRI0DQDJHPHQW
EIHOORZSURJUDPPHLQ0DQDJHPHQW
FILYH\HDUVLQWHJUDWHGSURJUDPPHLQ0DQDJHPHQW
RI
RI
RI
RI
427
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
5HIXQGVKDOOEHPDGHRIDOOVXFKVHUYLFHWD[ZKLFKKDVEHHQFROOHFWHGEXWZKLFK
ZRXOGQRWKDYHEHHQVRFROOHFWHGKDGVXEVHFWLRQ1EHHQLQIRUFHDWDOOPDWHULDOWLPHV
3URYLGHGWKDWDQDSSOLFDWLRQIRUWKHFODLPRIUHIXQGRIVHUYLFHWD[VKDOOEHPDGHZLWKLQ
DSHULRGRIVL[PRQWKVIURPWKHGDWHRQZKLFKWKH)LQDQFH1R%LOOUHFHLYHVWKH
DVVHQWRIWKH3UHVLGHQW
1RWZLWKVWDQGLQJ WKH RPLVVLRQ RI WKH VDLG &KDSWHU WKH SURYLVLRQV RI WKH VDLG
&KDSWHUVKDOODSSO\IRUUHIXQGXQGHUWKLVVHFWLRQUHWURVSHFWLYHO\DVLIWKHVDLG&KDSWHUKDG
EHHQLQIRUFHDWDOOPDWHULDOWLPHV
11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVHFWLRQ%RI&KDSWHU9RIWKH)LQDQFH
$FWDVLWVWRRGSULRUWRLWVRPLVVLRQvide VHFWLRQRIWKH&HQWUDO*RRGVDQG6HUYLFHV
7D[$FWKHUHLQDIWHUUHIHUUHGWRDVWKHVDLG&KDSWHUQRVHUYLFHWD[VKDOOEHOHYLHGRU
FROOHFWHGRQXSIURQWDPRXQWFDOOHGDVSUHPLXPVDODPLFRVWSULFHGHYHORSPHQWFKDUJHVRU
E\DQ\RWKHUQDPHSD\DEOHLQUHVSHFWRIVHUYLFHE\ZD\RIJUDQWLQJORQJWHUPOHDVHRIWKLUW\
\HDUVRUPRUHRISORWVIRUGHYHORSPHQWRILQIUDVWUXFWXUHIRUILQDQFLDOEXVLQHVVSURYLGHGRU
DJUHHG WR EH SURYLGHG E\ WKH 6WDWH *RYHUQPHQW ,QGXVWULDO 'HYHORSPHQW &RUSRUDWLRQV RU
8QGHUWDNLQJVRUE\DQ\RWKHUHQWLW\KDYLQJILIW\SHUFHQWRUPRUHRIWKHRZQHUVKLSRIWKH
&HQWUDO*RYHUQPHQWRUWKH6WDWH*RYHUQPHQWRUWKH8QLRQWHUULWRU\HLWKHUGLUHFWO\RUWKURXJK
DQHQWLW\ZKLFKLVZKROO\RZQHGE\WKH&HQWUDO*RYHUQPHQWRUWKH6WDWH*RYHUQPHQWRUWKH
8QLRQ WHUULWRU\ WR WKH GHYHORSHUV LQ DQ\ LQGXVWULDO RU ILQDQFLDO EXVLQHVV DUHD GXULQJ WKH
SHULRGFRPPHQFLQJIURPWKHVWGD\RI2FWREHUDQGHQGLQJZLWKWKHWKGD\RI-XQH
ERWKGD\VLQFOXVLYH
5HIXQGVKDOOEHPDGHRIDOOVXFKVHUYLFHWD[ZKLFKKDVEHHQFROOHFWHGEXWZKLFK
ZRXOGQRWKDYHEHHQVRFROOHFWHGKDGVXEVHFWLRQ1EHHQLQIRUFHDWDOOPDWHULDOWLPHV
3URYLGHGWKDWDQDSSOLFDWLRQIRUWKHFODLPRIUHIXQGRIVHUYLFHWD[VKDOOEHPDGHZLWKLQ
DSHULRGRIVL[PRQWKVIURPWKHGDWHRQZKLFKWKH)LQDQFH1R%LOOUHFHLYHVDVVHQW
RIWKH3UHVLGHQW
1RWZLWKVWDQGLQJ WKH RPLVVLRQ RI WKH VDLG &KDSWHU WKH SURYLVLRQV RI WKH VDLG
&KDSWHUVKDOODSSO\IRUUHIXQGXQGHUWKLVVHFWLRQUHWURVSHFWLYHO\DVLIWKHVDLG&KDSWHUKDG
EHHQLQIRUFHDWDOOPDWHULDOWLPHV
6SHFLDO
SURYLVLRQIRU
UHWURVSHFWLYH
H[HPSWLRQIURP
VHUYLFHWD[LQ
FHUWDLQFDVHV
UHODWLQJWRORQJ
WHUPOHDVHRI
SORWVIRU
GHYHORSPHQWRI
LQIUDVWUXFWXUHIRU
ILQDQFLDO
EXVLQHVV
&+$37(59
6$%.$9,6+:$6/(*$&<',6387(5(62/87,216&+(0(
17KLV6FKHPHVKDOOEHFDOOHGWKH6DEND9LVKZDV/HJDF\'LVSXWH
5HVROXWLRQ6FKHPHKHUHDIWHULQWKLV&KDSWHUUHIHUUHGWRDVWKH³6FKHPH´
2,WVKDOOFRPHLQWRIRUFHRQVXFKGDWHDVWKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQ
LQWKH2IILFLDO*D]HWWHDSSRLQW
,QWKLV6FKHPHXQOHVVWKHFRQWH[WRWKHUZLVHUHTXLUHV²
D ³DPRXQW GHFODUHG´ PHDQV WKH DPRXQW GHFODUHG E\ WKH GHFODUDQW XQGHU
VHFWLRQ
E³DPRXQWHVWLPDWHG´PHDQVWKHDPRXQWHVWLPDWHGE\WKHGHVLJQDWHGFRPPLWWHH
XQGHUVHFWLRQ
F³DPRXQWLQDUUHDUV´PHDQVWKHDPRXQWRIGXW\ZKLFKLVUHFRYHUDEOHDVDUUHDUV
RIGXW\XQGHUWKHLQGLUHFWWD[HQDFWPHQWRQDFFRXQWRI²
LQRDSSHDOKDYLQJEHHQILOHGE\WKHGHFODUDQWDJDLQVWDQRUGHURUDQ
RUGHULQDSSHDOEHIRUHH[SLU\RIWKHSHULRGRIWLPHIRUILOLQJDSSHDORU
LLDQRUGHULQDSSHDOUHODWLQJWRWKHGHFODUDQWDWWDLQLQJILQDOLW\RU
LLLWKHGHFODUDQWKDYLQJILOHGDUHWXUQXQGHUWKHLQGLUHFWWD[HQDFWPHQWRQ
RUEHIRUHWKHWKGD\RI-XQHZKHUHLQKHKDVDGPLWWHGDWD[OLDELOLW\EXW
QRWSDLGLW
6KRUWWLWOHDQG
FRPPHQFHPHQW
'HILQLWLRQV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
428
G³DPRXQWRIGXW\´PHDQVWKHDPRXQWRIFHQWUDOH[FLVHGXW\WKHVHUYLFHWD[
DQGWKHFHVVSD\DEOHXQGHUWKHLQGLUHFWWD[HQDFWPHQW
H³DPRXQW SD\DEOH´ PHDQV WKH ILQDO DPRXQW SD\DEOH E\ WKH GHFODUDQW DV
GHWHUPLQHGE\WKHGHVLJQDWHGFRPPLWWHHDQGDVLQGLFDWHGLQWKHVWDWHPHQWLVVXHGE\LW
LQRUGHUWREHHOLJLEOHIRUWKHEHQHILWVXQGHUWKLV6FKHPHDQGVKDOOEHFDOFXODWHGDVWKH
DPRXQWRIWD[GXHVOHVVWKHWD[UHOLHI
f ³DSSHOODWHIRUXP´PHDQVWKH6XSUHPH&RXUWRUWKH+LJK&RXUWRUWKH&XVWRPV
([FLVHDQG6HUYLFH7D[$SSHOODWH7ULEXQDORUWKH&RPPLVVLRQHU$SSHDOV
J³DXGLW´ PHDQV DQ\VFUXWLQ\ YHULILFDWLRQ DQG FKHFNV FDUULHG RXWXQGHU WKH
LQGLUHFW WD[ HQDFWPHQW RWKHU WKDQ DQ HQTXLU\ RU LQYHVWLJDWLRQ DQG ZLOO FRPPHQFH
ZKHQDZULWWHQLQWLPDWLRQIURPWKHFHQWUDOH[FLVHRIILFHUUHJDUGLQJFRQGXFWLQJRIDXGLW
LVUHFHLYHG
K³GHFODUDQW´PHDQVDSHUVRQZKRLVHOLJLEOHWRPDNHDGHFODUDWLRQDQGILOHV
VXFKGHFODUDWLRQXQGHUVHFWLRQ
i ³GHFODUDWLRQ´PHDQVWKHGHFODUDWLRQILOHGXQGHUVHFWLRQ
M³GHSDUWPHQWDO DSSHDO´ PHDQV WKH DSSHDO ILOHG E\ D FHQWUDO H[FLVH RIILFHU
DXWKRULVHGWRGRVRXQGHUWKHLQGLUHFWWD[HQDFWPHQWEHIRUHWKHDSSHOODWHIRUXP
N³GHVLJQDWHGFRPPLWWHH´PHDQVWKHFRPPLWWHHUHIHUUHGWRLQVHFWLRQ
O ³GLVFKDUJH FHUWLILFDWH´ PHDQV WKH FHUWLILFDWH LVVXHG E\ WKH GHVLJQDWHG
FRPPLWWHHXQGHUVHFWLRQ
P‘‘HQTXLU\RULQYHVWLJDWLRQ¶¶XQGHUDQ\RIWKHLQGLUHFWWD[HQDFWPHQWVKDOO
LQFOXGHWKHIROORZLQJDFWLRQVQDPHO\²
LVHDUFKRISUHPLVHV
LLLVVXDQFHRIVXPPRQV
LLLUHTXLULQJWKHSURGXFWLRQRIDFFRXQWVGRFXPHQWVRURWKHUHYLGHQFH
LYUHFRUGLQJRIVWDWHPHQWV
Q³LQGLUHFWWD[HQDFWPHQW´PHDQVWKHHQDFWPHQWVVSHFLILHGLQVHFWLRQ
R ³RUGHU´ PHDQV DQ RUGHU RI GHWHUPLQDWLRQ XQGHU DQ\ RI WKH LQGLUHFW WD[
HQDFWPHQWSDVVHGLQUHODWLRQWRDVKRZFDXVHQRWLFHLVVXHGXQGHUVXFKLQGLUHFWWD[
HQDFWPHQW
S³RUGHULQDSSHDO´PHDQVDQRUGHUSDVVHGE\DQDSSHOODWHIRUXPZLWKUHVSHFW
WRDQDSSHDOILOHGEHIRUHLW
T³SHUVRQ´ LQFOXGHV²
LDQLQGLYLGXDO
LLD+LQGXXQGLYLGHGIDPLO\
LLLDFRPSDQ\
LYDVRFLHW\
YDOLPLWHGOLDELOLW\SDUWQHUVKLS
YLDILUP
YLLDQDVVRFLDWLRQRISHUVRQVRUERG\RILQGLYLGXDOVZKHWKHULQFRUSRUDWHG
RUQRW
YLLLWKH*RYHUQPHQW
L[DORFDODXWKRULW\
429
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
RI
[DQDVVHVVHHDVGHILQHGLQUXOHRIWKH&HQWUDO([FLVH5XOHV
[LHYHU\DUWLILFLDOMXULGLFDOSHUVRQQRWIDOOLQJZLWKLQDQ\RIWKHSUHFHGLQJ
FODXVHV
UµµTXDQWLILHG´ZLWKLWVFRJQDWHH[SUHVVLRQPHDQVDZULWWHQFRPPXQLFDWLRQRI
WKHDPRXQWRIGXW\SD\DEOHXQGHUWKHLQGLUHFWWD[HQDFWPHQW
V³VWDWHPHQW´PHDQVWKHVWDWHPHQWLVVXHGE\WKHGHVLJQDWHGFRPPLWWHHXQGHU
VHFWLRQ
W³WD[UHOLHI´PHDQVWKHDPRXQWRIUHOLHIJUDQWHGXQGHUVHFWLRQ
XDOORWKHUZRUGVDQGH[SUHVVLRQVXVHGLQWKLV6FKHPHEXWQRWGHILQHGVKDOO
KDYHWKHVDPHPHDQLQJDVDVVLJQHGWRWKHPLQWKHLQGLUHFWWD[HQDFWPHQWDQGLQFDVHRI
DQ\FRQIOLFWEHWZHHQWZRRUPRUHVXFKPHDQLQJVLQDQ\LQGLUHFWWD[HQDFWPHQWWKH
PHDQLQJZKLFKLVPRUHFRQJUXHQWZLWKWKHSURYLVLRQVRIWKLV6FKHPHVKDOOEHDGRSWHG
7KLV6FKHPHVKDOOEHDSSOLFDEOHWRWKHIROORZLQJHQDFWPHQWVQDPHO\²
DWKH&HQWUDO([FLVH$FWRUWKH&HQWUDO([FLVH7DULII$FWRU&KDSWHU9
RIWKH)LQDQFH$FWDQGWKHUXOHVPDGHWKHUHXQGHU
EWKHIROORZLQJ$FWVQDPHO\²
LWKH$JULFXOWXUDO3URGXFH&HVV$FW
LLWKH&RIIHH$FW
LLLWKH0LFD0LQHV/DERXU:HOIDUH)XQG$FW
LYWKH5XEEHU$FW
YWKH6DOW&HVV$FW
YLWKH0HGLFLQDODQG7RLOHW3UHSDUDWLRQV([FLVH'XWLHV$FW
YLL WKH $GGLWLRQDO 'XWLHV RI ([FLVH *RRGV RI 6SHFLDO ,PSRUWDQFH
$FW
YLLLWKH 0LQHUDO 3URGXFWV $GGLWLRQDO 'XWLHV RI ([FLVH DQG &XVWRPV
$FW
L[WKH6XJDU6SHFLDO([FLVH'XW\$FW
[WKH7H[WLOHV&RPPLWWHH$FW
[LWKH3URGXFH&HVV$FW
[LLWKH/LPHVWRQHDQG'RORPLWH0LQHV/DERXU:HOIDUH)XQG$FW
[LLLWKH&RDO0LQHV&RQVHUYDWLRQDQG'HYHORSPHQW$FW
[LYWKH2LO,QGXVWU\'HYHORSPHQW$FW
[YWKH7REDFFR&HVV$FW
[YLWKH,URQ2UH0LQHV0DQJDQHVH2UH0LQHVDQG&KURPH2UH0LQHV
/DERXU:HOIDUH&HVV$FW
[YLLWKH%LGL:RUNHUV:HOIDUH&HVV$FW
[YLLLWKH $GGLWLRQDO 'XWLHV RI ([FLVH 7H[WLOHV DQG 7H[WLOH$UWLFOHV
$FW
[L[WKH6XJDU&HVV$FW
[[WKH-XWH0DQXIDFWXUHUV&HVV$FW
[[LWKH$JULFXOWXUDODQG3URFHVVHG)RRG3URGXFWV([SRUW&HVV$FW
$SSOLFDWLRQRI
6FKHPHWR
LQGLUHFWWD[
HQDFWPHQWV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
430
7D[GXHV
[[LLWKH6SLFHV&HVV$FW
[[LLLWKH)LQDQFH$FW
[[LYWKH)LQDQFH$FW
[[YWKH)LQDQFH$FW
[[YLWKH)LQDQFH$FW
FDQ\RWKHU$FWDVWKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO
*D]HWWHVSHFLI\
)RUWKHSXUSRVHVRIWKH6FKHPH³WD[GXHV´PHDQV²
DZKHUH²
LDVLQJOHDSSHDODULVLQJRXWRIDQRUGHULVSHQGLQJDVRQWKHWKGD\RI
-XQHEHIRUHWKHDSSHOODWHIRUXPWKHWRWDODPRXQWRIGXW\ZKLFKLVEHLQJ
GLVSXWHGLQWKHVDLGDSSHDO
LLPRUHWKDQRQHDSSHDODULVLQJRXWRIDQRUGHURQHE\WKHGHFODUDQWDQG
WKHRWKHUEHLQJDGHSDUWPHQWDODSSHDOZKLFKDUHSHQGLQJDVRQWKHWKGD\RI
-XQHEHIRUHWKHDSSHOODWHIRUXPWKHVXPRIWKHDPRXQWRIGXW\ZKLFKLV
EHLQJ GLVSXWHG E\ WKH GHFODUDQW LQ KLV DSSHDO DQG WKH DPRXQW RI GXW\ EHLQJ
GLVSXWHGLQWKHGHSDUWPHQWDODSSHDO
3URYLGHGWKDWQRWKLQJFRQWDLQHGLQWKHDERYHFODXVHVVKDOOEHDSSOLFDEOH
ZKHUH VXFK DQ DSSHDO KDV EHHQ KHDUG ILQDOO\ RQ RU EHIRUH WKH WK GD\ RI
-XQH
Illustration 7KHVKRZFDXVHQRWLFHWRDGHFODUDQWZDVIRUDQDPRXQWRI
GXW\ RI 5V DQG DQ DPRXQW RI SHQDOW\ RI 5V 7KH RUGHU ZDV IRU DQ
DPRXQWRIGXW\RI5VDQGDPRXQWRISHQDOW\RI5V7KHGHFODUDQWILOHV
DQ DSSHDO DJDLQVW WKLV RUGHU7KH DPRXQW RI GXW\ ZKLFK LV EHLQJ GLVSXWHG LV
5VDQGKHQFHWKHWD[GXHVDUH5V
Illustration 7KHVKRZFDXVHQRWLFHWRDGHFODUDQWZDVIRUDQDPRXQWRI
GXW\ RI 5V DQG DQ DPRXQW RI SHQDOW\ RI 5V 7KH RUGHU ZDV IRU DQ
DPRXQWRIGXW\RI5VDQGSHQDOW\RI5V7KHGHFODUDQWILOHVDQDSSHDO
DJDLQVWWKLVRUGHU7KHDPRXQWRIGXW\ZKLFKLVEHLQJGLVSXWHGLV5VDQG
KHQFHWD[GXHVDUH5V
Illustration 7KHVKRZFDXVHQRWLFHWRDGHFODUDQWZDVIRUDQDPRXQWRI
GXW\ RI 5V DQG DQ DPRXQW RI SHQDOW\ RI 5V 7KH RUGHU ZDV IRU DQ
DPRXQWRIGXW\RI5VDQGSHQDOW\RI5V7KHGHFODUDQWILOHVDQDSSHDO
DJDLQVWWKLVRUGHURIGHWHUPLQDWLRQ7KHGHSDUWPHQWDODSSHDOLVIRUDQDPRXQWRI
GXW\ RI 5V DQG SHQDOW\ RI 5V 7KH DPRXQW RI GXW\ ZKLFK LV EHLQJ
GLVSXWHGLV5VSOXV5Vi.e 5VDQGKHQFHWD[GXHVDUH5V
Illustration 7KHVKRZFDXVHQRWLFHWRDGHFODUDQWZDVIRUDQDPRXQWRI
GXW\RI5V7KHRUGHUZDVIRUDQDPRXQWRIGXW\RI 5V7KHGHFODUDQW
ILOHVDQDSSHDODJDLQVWWKLVRUGHURIGHWHUPLQDWLRQ7KHILUVWDSSHOODWHDXWKRULW\
UHGXFHGWKHDPRXQWRIGXW\WR5V7KHGHFODUDQWILOHVDVHFRQGDSSHDO7KH
DPRXQW RI GXW\ ZKLFK LV EHLQJ GLVSXWHG LV 5V DQG KHQFH WD[ GXHV DUH
5V
EZKHUHDVKRZFDXVHQRWLFHXQGHUDQ\RIWKHLQGLUHFWWD[HQDFWPHQWKDVEHHQ
UHFHLYHGE\WKHGHFODUDQWRQRUEHIRUHWKHWKGD\RI-XQHWKHQWKHDPRXQWRI
GXW\VWDWHGWREHSD\DEOHE\WKHGHFODUDQWLQWKHVDLGQRWLFH
3URYLGHG WKDW LI WKH VDLG QRWLFH KDV EHHQ LVVXHG WR WKH GHFODUDQW DQG RWKHU
SHUVRQV PDNLQJ WKHP MRLQWO\ DQG VHYHUDOO\ OLDEOH IRU DQ DPRXQW WKHQ WKH DPRXQW
LQGLFDWHGLQWKHVDLGQRWLFHDVMRLQWO\DQGVHYHUDOO\SD\DEOHVKDOOEHWDNHQWREHWKH
DPRXQWRIGXW\SD\DEOHE\WKHGHFODUDQW
RI
RI
RI
RI
RI
431
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
FZKHUHDQHQTXLU\RULQYHVWLJDWLRQRUDXGLWLVSHQGLQJDJDLQVWWKHGHFODUDQW
WKHDPRXQWRIGXW\SD\DEOHXQGHUDQ\RIWKHLQGLUHFWWD[HQDFWPHQWZKLFKKDVEHHQ
TXDQWLILHGRQRUEHIRUHWKHWKGD\RI-XQH
GZKHUHWKHDPRXQWKDVEHHQYROXQWDULO\GLVFORVHGE\WKHGHFODUDQWWKHQWKH
WRWDODPRXQWRIGXW\VWDWHGLQWKHGHFODUDWLRQ
HZKHUHDQDPRXQWLQDUUHDUVUHODWLQJWRWKHGHFODUDQWLVGXHWKHDPRXQWLQ
DUUHDUV
16XEMHFWWRWKHFRQGLWLRQVVSHFLILHGLQVXEVHFWLRQ2WKHUHOLHIDYDLODEOHWRD
GHFODUDQWXQGHUWKLV6FKHPHVKDOOEHFDOFXODWHGDVIROORZV²
D ZKHUH WKH WD[ GXHV DUH UHODWDEOH WR D VKRZ FDXVH QRWLFH RU RQH RU PRUH
DSSHDOVDULVLQJRXWRIVXFKQRWLFHZKLFKLVSHQGLQJDVRQWKHWKGD\RI-XQH
DQGLIWKHDPRXQWRIGXW\LV²
LUXSHHVILIW\ODNKVRUOHVVWKHQVHYHQW\SHUFHQWRIWKHWD[GXHV
LLPRUHWKDQUXSHHVILIW\ODNKVWKHQILIW\SHUFHQWRIWKHWD[GXHV
EZKHUHWKHWD[GXHVDUHUHODWDEOHWRDVKRZFDXVHQRWLFHIRUODWHIHHRUSHQDOW\
RQO\DQGWKHDPRXQWRIGXW\LQWKHVDLGQRWLFHKDVEHHQSDLGRULVQLOWKHQWKHHQWLUH
DPRXQWRIODWHIHHRUSHQDOW\
FZKHUHWKHWD[GXHVDUHUHODWDEOHWRDQDPRXQWLQDUUHDUVDQG²
LWKHDPRXQWRIGXW\LVUXSHHVILIW\ODNKVRUOHVVWKHQVL[W\SHUFHQWRI
WKHWD[GXHV
LLWKHDPRXQWRIGXW\LVPRUHWKDQUXSHHVILIW\ODNKVWKHQIRUW\SHUFHQW
RIWKHWD[GXHV
LLLLQDUHWXUQXQGHUWKHLQGLUHFWWD[HQDFWPHQWZKHUHLQWKHGHFODUDQWKDV
LQGLFDWHGDQ DPRXQW RI GXW\ DV SD\DEOH EXW QRW SDLG LW DQG WKH GXW\ DPRXQW
LQGLFDWHGLV²
$UXSHHVILIW\ODNKVRUOHVVWKHQVL[W\SHUFHQWRIWKHWD[GXHV
%DPRXQWLQGLFDWHGLVPRUHWKDQUXSHHVILIW\ODNKVWKHQIRUW\SHU
FHQWRIWKHWD[GXHV
GZKHUHWKHWD[GXHVDUHOLQNHGWRDQHQTXLU\LQYHVWLJDWLRQRUDXGLWDJDLQVWWKH
GHFODUDQWDQGWKHDPRXQWTXDQWLILHGRQRUEHIRUHWKHWKGD\RI-XQHLV²
LUXSHHVILIW\ODNKVRUOHVVWKHQVHYHQW\SHUFHQWRIWKHWD[GXHV
LLPRUHWKDQUXSHHVILIW\ODNKVWKHQILIW\SHUFHQWRIWKHWD[GXHV
HZKHUHWKHWD[GXHVDUHSD\DEOHRQDFFRXQWRIDYROXQWDU\GLVFORVXUHE\WKH
GHFODUDQWWKHQQRUHOLHIVKDOOEHDYDLODEOHZLWKUHVSHFWWRWD[GXHV
27KHUHOLHIFDOFXODWHGXQGHUVXEVHFWLRQ1VKDOOEHVXEMHFWWRWKHFRQGLWLRQWKDW
DQ\DPRXQWSDLGDVSUHGHSRVLWDWDQ\VWDJHRIDSSHOODWHSURFHHGLQJVXQGHUWKHLQGLUHFWWD[
HQDFWPHQW RU DV GHSRVLW GXULQJ HQTXLU\ LQYHVWLJDWLRQ RU DXGLW VKDOO EH GHGXFWHG ZKHQ
LVVXLQJWKHVWDWHPHQWLQGLFDWLQJWKHDPRXQWSD\DEOHE\WKHGHFODUDQW
3URYLGHG WKDW LI WKH DPRXQW RI SUHGHSRVLW RU GHSRVLW DOUHDG\ SDLG E\ WKH GHFODUDQW
H[FHHGVWKHDPRXQWSD\DEOHE\WKHGHFODUDQWDVLQGLFDWHGLQWKHVWDWHPHQWLVVXHGE\WKH
GHVLJQDWHGFRPPLWWHHWKHGHFODUDQWVKDOOQRWEHHQWLWOHGWRDQ\UHIXQG
1$OOSHUVRQVVKDOOEHHOLJLEOHWRPDNHDGHFODUDWLRQXQGHUWKLV6FKHPHH[FHSW
WKHIROORZLQJQDPHO\²
DZKRKDYHILOHGDQDSSHDOEHIRUHWKHDSSHOODWHIRUXPDQGVXFKDSSHDOKDV
EHHQKHDUGILQDOO\RQRUEHIRUHWKHWKGD\RI-XQH
5HOLHI
DYDLODEOHXQGHU
6FKHPH
'HFODUDWLRQ
XQGHU6FKHPH
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
432
9HULILFDWLRQRI
GHFODUDWLRQ E\
GHVLJQDWHG
FRPPLWWHH
,VVXHRI
VWDWHPHQWE\
GHVLJQDWHG
FRPPLWWHH
EZKRKDYHEHHQFRQYLFWHGIRUDQ\RIIHQFHSXQLVKDEOHXQGHUDQ\SURYLVLRQRI
WKHLQGLUHFWWD[HQDFWPHQWIRUWKHPDWWHUIRUZKLFKKHLQWHQGVWRILOHDGHFODUDWLRQ
FZKRKDYHEHHQLVVXHGDVKRZFDXVHQRWLFHXQGHULQGLUHFWWD[HQDFWPHQWDQG
WKHILQDOKHDULQJKDVWDNHQSODFHRQRUEHIRUHWKHWKGD\RI-XQH
GZKRKDYHEHHQLVVXHGDVKRZFDXVHQRWLFHXQGHULQGLUHFWWD[HQDFWPHQWIRU
DQHUURQHRXVUHIXQGRUUHIXQG
HZKR KDYH EHHQ VXEMHFWHG WR DQ HQTXLU\ RU LQYHVWLJDWLRQ RU DXGLW DQG WKH
DPRXQWRIGXW\LQYROYHGLQWKHVDLGHQTXLU\RULQYHVWLJDWLRQRUDXGLWKDVQRWEHHQ
TXDQWLILHGRQRUEHIRUHWKHWKGD\RI-XQH
IDSHUVRQPDNLQJDYROXQWDU\GLVFORVXUH²
LDIWHUEHLQJVXEMHFWHGWRDQ\HQTXLU\RULQYHVWLJDWLRQRUDXGLWRU
LLKDYLQJILOHGDUHWXUQXQGHUWKHLQGLUHFWWD[HQDFWPHQWZKHUHLQKHKDV
LQGLFDWHGDQDPRXQWRIGXW\DVSD\DEOHEXWKDVQRWSDLGLW
JZKRKDYHILOHGDQDSSOLFDWLRQLQWKH6HWWOHPHQW&RPPLVVLRQIRUVHWWOHPHQWRI
DFDVH
KSHUVRQV VHHNLQJ WR PDNH GHFODUDWLRQV ZLWK UHVSHFW WR H[FLVDEOH JRRGV VHW
IRUWKLQWKH)RXUWK6FKHGXOHWRWKH&HQWUDO([FLVH$FW
2$GHFODUDWLRQXQGHUVXEVHFWLRQ1VKDOOEHPDGHLQVXFKHOHFWURQLFIRUPDVPD\EH
SUHVFULEHG
17KHGHVLJQDWHGFRPPLWWHHVKDOOYHULI\WKHFRUUHFWQHVVRIWKHGHFODUDWLRQPDGH
E\WKHGHFODUDQWXQGHUVHFWLRQLQVXFKPDQQHUDVPD\EHSUHVFULEHG
3URYLGHGWKDWQRVXFKYHULILFDWLRQVKDOOEHPDGHLQFDVHZKHUHDYROXQWDU\GLVFORVXUH
RIDQDPRXQWRIGXW\KDVEHHQPDGHE\WKHGHFODUDQW
2 7KH FRPSRVLWLRQ DQG IXQFWLRQLQJ RI WKH GHVLJQDWHG FRPPLWWHH VKDOO EH VXFK DV
PD\EHSUHVFULEHG
1:KHUHWKHDPRXQWHVWLPDWHGWREHSD\DEOHE\WKHGHFODUDQWDVHVWLPDWHGE\
WKHGHVLJQDWHGFRPPLWWHHHTXDOVWKHDPRXQWGHFODUHGE\WKHGHFODUDQWWKHQWKHGHVLJQDWHG
FRPPLWWHHVKDOOLVVXHLQHOHFWURQLFIRUPDVWDWHPHQWLQGLFDWLQJWKHDPRXQWSD\DEOHE\WKH
GHFODUDQWZLWKLQDSHULRGRIVL[W\GD\VIURPWKHGDWHRIUHFHLSWRIWKHVDLGGHFODUDWLRQ
:KHUHWKHDPRXQWHVWLPDWHGWREHSD\DEOHE\WKHGHFODUDQWDVHVWLPDWHGE\WKH
GHVLJQDWHGFRPPLWWHHH[FHHGVWKHDPRXQWGHFODUHGE\WKHGHFODUDQWWKHQWKHGHVLJQDWHG
FRPPLWWHHVKDOOLVVXHLQHOHFWURQLFIRUPDQHVWLPDWHRIWKHDPRXQWSD\DEOHE\WKHGHFODUDQW
ZLWKLQWKLUW\GD\VRIWKHGDWHRIUHFHLSWRIWKHGHFODUDWLRQ
$IWHU WKH LVVXH RI WKH HVWLPDWH XQGHU VXEVHFWLRQ 2 WKH GHVLJQDWHG FRPPLWWHH
VKDOOJLYHDQRSSRUWXQLW\RIEHLQJKHDUGWRWKHGHFODUDQWLIKHVRGHVLUHVEHIRUHLVVXLQJWKH
VWDWHPHQWLQGLFDWLQJWKHDPRXQWSD\DEOHE\WKHGHFODUDQW
3URYLGHGWKDWRQVXIILFLHQWFDXVHEHLQJVKRZQE\WKHGHFODUDQWRQO\RQHDGMRXUQPHQW
PD\EHJUDQWHGE\WKHGHVLJQDWHGFRPPLWWHH
$IWHUKHDULQJWKHGHFODUDQWDVWDWHPHQWLQHOHFWURQLFIRUPLQGLFDWLQJWKHDPRXQW
SD\DEOHE\WKHGHFODUDQWVKDOOEHLVVXHGZLWKLQDSHULRGRIVL[W\GD\VIURPWKHGDWHRIUHFHLSW
RIWKHGHFODUDWLRQ
7KHGHFODUDQWVKDOOSD\HOHFWURQLFDOO\WKURXJKLQWHUQHWEDQNLQJWKHDPRXQWSD\DEOH
DVLQGLFDWHGLQWKHVWDWHPHQWLVVXHGE\WKHGHVLJQDWHGFRPPLWWHHZLWKLQDSHULRGRIWKLUW\
GD\VIURPWKHGDWHRILVVXHRIVXFKVWDWHPHQW
:KHUHWKHGHFODUDQWKDVILOHGDQDSSHDORUUHIHUHQFHRUDUHSO\WRWKHVKRZFDXVH
QRWLFHDJDLQVWDQ\RUGHURUQRWLFHJLYLQJULVHWRWKHWD[GXHVEHIRUHWKHDSSHOODWHIRUXP
RI
433
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RWKHUWKDQWKH6XSUHPH&RXUWRUWKH+LJK&RXUWWKHQQRWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHG
LQDQ\RWKHUSURYLVLRQVRIDQ\ODZIRUWKHWLPHEHLQJLQIRUFHVXFKDSSHDORUUHIHUHQFHRU
UHSO\VKDOOEHGHHPHGWRKDYHEHHQZLWKGUDZQ
:KHUHWKHGHFODUDQWKDVILOHGDZULWSHWLWLRQRUDSSHDORUUHIHUHQFHEHIRUHDQ\+LJK
&RXUWRUWKH6XSUHPH&RXUWDJDLQVWDQ\RUGHULQUHVSHFWRIWKHWD[GXHVWKHGHFODUDQWVKDOO
ILOHDQDSSOLFDWLRQEHIRUHVXFK+LJK&RXUWRUWKH6XSUHPH&RXUWIRUZLWKGUDZLQJVXFKZULW
SHWLWLRQDSSHDORUUHIHUHQFHDQGDIWHUZLWKGUDZDORIVXFKZULWSHWLWLRQDSSHDORUUHIHUHQFH
ZLWK WKH OHDYH RI WKH &RXUW KH VKDOO IXUQLVK SURRI RI VXFK ZLWKGUDZDO WR WKH GHVLJQDWHG
FRPPLWWHHLQVXFKPDQQHUDVPD\EHSUHVFULEHGDORQJZLWKWKHSURRIRISD\PHQWUHIHUUHGWR
LQVXEVHFWLRQ5
2QSD\PHQWRIWKHDPRXQWLQGLFDWHGLQWKHVWDWHPHQWRIWKHGHVLJQDWHGFRPPLWWHH
DQG SURGXFWLRQ RI SURRI RI ZLWKGUDZDO RI DSSHDO ZKHUHYHU DSSOLFDEOH WKH GHVLJQDWHG
FRPPLWWHHVKDOOLVVXHDGLVFKDUJHFHUWLILFDWHLQHOHFWURQLFIRUPZLWKLQWKLUW\GD\VRIWKHVDLG
SD\PHQWDQGSURGXFWLRQRISURRI
:LWKLQ WKLUW\ GD\V RI WKH GDWH RI LVVXH RI D VWDWHPHQW LQGLFDWLQJ WKH DPRXQW
SD\DEOHE\WKHGHFODUDQWWKHGHVLJQDWHGFRPPLWWHHPD\PRGLI\LWVRUGHURQO\WRFRUUHFWDQ
DULWKPHWLFDOHUURURUFOHULFDOHUURUZKLFKLVDSSDUHQWRQWKHIDFHRIUHFRUGRQVXFKHUURUEHLQJ
SRLQWHGRXWE\WKHGHFODUDQWRUsuo motuE\WKHGHVLJQDWHGFRPPLWWHH
1(YHU\GLVFKDUJHFHUWLILFDWHLVVXHGXQGHUVHFWLRQZLWKUHVSHFWWRWKHDPRXQW
SD\DEOH XQGHU WKLV 6FKHPH VKDOO EH FRQFOXVLYH DV WR WKH PDWWHU DQG WLPH SHULRG VWDWHG
WKHUHLQDQG²
DWKHGHFODUDQWVKDOOQRWEHOLDEOHWRSD\DQ\IXUWKHUGXW\LQWHUHVWRUSHQDOW\
ZLWKUHVSHFWWRWKHPDWWHUDQGWLPHSHULRGFRYHUHGLQWKHGHFODUDWLRQ
EWKH GHFODUDQW VKDOO QRW EH OLDEOH WR EH SURVHFXWHG XQGHU WKH LQGLUHFW WD[
HQDFWPHQWZLWKUHVSHFWWRWKHPDWWHUDQGWLPHSHULRGFRYHUHGLQWKHGHFODUDWLRQ
FQRPDWWHUDQGWLPHSHULRGFRYHUHGE\VXFKGHFODUDWLRQVKDOOEHUHRSHQHGLQ
DQ\RWKHUSURFHHGLQJXQGHUWKHLQGLUHFWWD[HQDFWPHQW
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVXEVHFWLRQ1²
D QRSHUVRQEHLQJDSDUW\LQDSSHDODSSOLFDWLRQUHYLVLRQRUUHIHUHQFHVKDOO
FRQWHQGWKDWWKHFHQWUDOH[FLVHRIILFHUKDVDFTXLHVFHGLQWKHGHFLVLRQRQWKHGLVSXWHG
LVVXHE\LVVXLQJWKHGLVFKDUJHFHUWLILFDWHXQGHUWKLVVFKHPH
EWKHLVVXHRIWKHGLVFKDUJHFHUWLILFDWHZLWKUHVSHFWWRDPDWWHUIRUDWLPHSHULRG
VKDOOQRWSUHFOXGHWKHLVVXHRIDVKRZFDXVHQRWLFH²
LIRUWKHVDPHPDWWHUIRUDVXEVHTXHQWWLPHSHULRGRU
LLIRUDGLIIHUHQWPDWWHUIRUWKHVDPHWLPHSHULRG
FLQDFDVHRIYROXQWDU\GLVFORVXUHZKHUHDQ\PDWHULDOSDUWLFXODUIXUQLVKHGLQ
WKHGHFODUDWLRQLVVXEVHTXHQWO\IRXQGWREHIDOVHZLWKLQDSHULRGRIRQH\HDURILVVXH
RIWKHGLVFKDUJHFHUWLILFDWHLWVKDOOEHSUHVXPHGDVLIWKHGHFODUDWLRQZDVQHYHUPDGH
DQGSURFHHGLQJVXQGHUWKHDSSOLFDEOHLQGLUHFWWD[HQDFWPHQWVKDOOEHLQVWLWXWHG
1$Q\DPRXQWSDLGXQGHUWKLV6FKHPH²
DVKDOOQRWEHSDLGWKURXJKWKHLQSXWWD[FUHGLWDFFRXQWXQGHUWKHLQGLUHFWWD[
HQDFWPHQWRUDQ\RWKHU$FW
EVKDOOQRWEHUHIXQGDEOHXQGHUDQ\FLUFXPVWDQFHV
FVKDOOQRWXQGHUWKHLQGLUHFWWD[HQDFWPHQWRUXQGHUDQ\RWKHU$FW²
LEHWDNHQDVLQSXWWD[FUHGLWRU
5HFWLILFDWLRQ
RIHUURUV
,VVXHRI
GLVFKDUJH
FHUWLILFDWH WR
EH FRQFOXVLYH
RI PDWWHU DQG
WLPHSHULRG
5HVWULFWLRQVRI
6FKHPH
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
434
5HPRYDORI
GRXEWV
3RZHUWR
PDNHUXOHV
3RZHUWRLVVXH
RUGHUV
LQVWUXFWLRQV
HWF
LLHQWLWOHDQ\SHUVRQWRWDNHLQSXWWD[FUHGLWDVDUHFLSLHQWRIWKHH[FLVDEOH
JRRGVRUWD[DEOHVHUYLFHVZLWKUHVSHFWWRWKHPDWWHUDQGWLPHSHULRGFRYHUHGLQ
WKH GHFODUDWLRQ
2,QFDVHDQ\SUHGHSRVLWRURWKHUGHSRVLWDOUHDG\SDLGH[FHHGVWKHDPRXQWSD\DEOH
DVLQGLFDWHGLQWKHVWDWHPHQWRIWKHGHVLJQDWHGFRPPLWWHHWKHGLIIHUHQFHVKDOOQRWEHUHIXQGHG
)RUWKHUHPRYDORIGRXEWVLWLVKHUHE\GHFODUHGWKDWVDYHDVRWKHUZLVHH[SUHVVO\
SURYLGHGLQVXEVHFWLRQ1RIVHFWLRQQRWKLQJFRQWDLQHGLQWKLV6FKHPHVKDOOEHFRQVWUXHG
DVFRQIHUULQJDQ\EHQHILWFRQFHVVLRQRULPPXQLW\RQWKHGHFODUDQWLQDQ\SURFHHGLQJVRWKHU
WKDQWKRVHLQUHODWLRQWRWKHPDWWHUDQGWLPHSHULRGWRZKLFKWKHGHFODUDWLRQKDVEHHQPDGH
17KH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHPDNHUXOHV
IRUFDUU\LQJRXWWKHSURYLVLRQVRIWKLV6FKHPH
:LWKRXWSUHMXGLFHWRWKHJHQHUDOLW\RIWKHIRUHJRLQJSRZHUVXFKUXOHVPD\SURYLGH
IRUDOORUDQ\RIWKHIROORZLQJPDWWHUVQDPHO\²
DWKHIRUPLQZKLFKDGHFODUDWLRQPD\EHPDGHDQGWKHPDQQHULQZKLFKVXFK
GHFODUDWLRQPD\EHYHULILHG
E WKH PDQQHU RI FRQVWLWXWLRQ RI WKH GHVLJQDWHG FRPPLWWHH DQG LWV UXOHV RI
SURFHGXUH DQG IXQFWLRQLQJ
cWKHIRUPDQGPDQQHURIHVWLPDWLRQRIDPRXQWSD\DEOHE\WKHGHFODUDQWDQG
WKHSURFHGXUHUHODWLQJWKHUHWR
GWKHIRUPDQGPDQQHURIPDNLQJWKHSD\PHQWE\WKHGHFODUDQWDQGWKHLQWLPDWLRQ
UHJDUGLQJWKHZLWKGUDZDORIDSSHDO
HWKHIRUPDQGPDQQHURIWKHGLVFKDUJHFHUWLILFDWHZKLFKPD\EHJUDQWHGWRWKH
GHFODUDQW
IWKHPDQQHULQZKLFKWKHLQVWUXFWLRQVPD\EHLVVXHGDQGSXEOLVKHG
JDQ\RWKHUPDWWHUZKLFKLVWREHRUPD\EHSUHVFULEHGRULQUHVSHFWRIZKLFK
SURYLVLRQLVWREHPDGHE\UXOHV
7KH&HQWUDO*RYHUQPHQWVKDOOFDXVHHYHU\UXOHPDGHXQGHUWKLV6FKHPHWREHODLG
DVVRRQDVPD\EHDIWHULWLVPDGHEHIRUHHDFK+RXVHRI3DUOLDPHQWZKLOHLWLVLQVHVVLRQIRU
D WRWDO SHULRG RI WKLUW\ GD\V ZKLFK PD\ EH FRPSULVHG LQ RQH VHVVLRQ RU LQ WZR RU PRUH
VXFFHVVLYH VHVVLRQV DQG LI EHIRUH WKH H[SLU\ RI WKH VHVVLRQ LPPHGLDWHO\ IROORZLQJ WKH
VHVVLRQRUWKHVXFFHVVLYHVHVVLRQVDIRUHVDLGERWK+RXVHVDJUHHLQPDNLQJDQ\PRGLILFDWLRQ
LQWKHUXOHRUERWK+RXVHVDJUHHWKDWWKHUXOHVKRXOGQRWEHPDGHWKHUXOHVKDOOWKHUHDIWHU
KDYHHIIHFWRQO\LQVXFKPRGLILHGIRUPRUEHRIQRHIIHFWDVWKHFDVHPD\EHVRKRZHYHU
WKDWDQ\VXFKPRGLILFDWLRQRUDQQXOPHQWVKDOOEHZLWKRXWSUHMXGLFHWRWKHYDOLGLW\RIDQ\WKLQJ
SUHYLRXVO\GRQHXQGHUWKDWUXOH
17KH&HQWUDO%RDUGRI,QGLUHFW7D[HVDQG&XVWRPVPD\IURPWLPHWRWLPH
LVVXHVXFKRUGHUVLQVWUXFWLRQVDQGGLUHFWLRQVWRWKHDXWKRULWLHVDVLWPD\GHHPILWIRUWKH
SURSHUDGPLQLVWUDWLRQRIWKLV6FKHPHDQGVXFKDXWKRULWLHVDQGDOORWKHUSHUVRQVHPSOR\HG
LQ WKH H[HFXWLRQ RI WKLV 6FKHPH VKDOO REVHUYH DQG IROORZ VXFK RUGHUV LQVWUXFWLRQV DQG
GLUHFWLRQV
3URYLGHGWKDWQRVXFKRUGHUVLQVWUXFWLRQVRUGLUHFWLRQVVKDOOEHLVVXHGVRDVWRUHTXLUH
DQ\GHVLJQDWHGDXWKRULW\WRGLVSRVHRIDSDUWLFXODUFDVHLQDSDUWLFXODUPDQQHU
:LWKRXWSUHMXGLFHWRWKHJHQHUDOLW\RIWKHIRUHJRLQJSRZHUWKH&HQWUDO%RDUGRI
,QGLUHFW7D[HV DQG&XVWRPV PD\LILW FRQVLGHUVQHFHVVDU\ RUH[SHGLHQW VRWRGRIRUWKH
SXUSRVH RI SURSHU DQG HIILFLHQW DGPLQLVWUDWLRQ RI WKH 6FKHPH DQG FROOHFWLRQ RI UHYHQXH
LVVXHIURPWLPHWRWLPHJHQHUDORUVSHFLDORUGHUVLQUHVSHFWRIDQ\FODVVRIFDVHVVHWWLQJ
IRUWKGLUHFWLRQVRULQVWUXFWLRQVDVWRWKHJXLGHOLQHVSULQFLSOHVRUSURFHGXUHVWREHIROORZHG
E\WKHDXWKRULWLHVLQWKHZRUNUHODWLQJWRDGPLQLVWUDWLRQRIWKH6FKHPHDQGFROOHFWLRQRI
435
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
UHYHQXHDQGDQ\VXFKRUGHUPD\LIWKHVDLG%RDUGLVRIRSLQLRQWKDWLWLVQHFHVVDU\LQWKH
SXEOLFLQWHUHVWVRWRGREHSXEOLVKHGLQWKHSUHVFULEHGPDQQHU
1,IDQ\GLIILFXOW\DULVHVLQJLYLQJHIIHFWWRWKHSURYLVLRQVRIWKLV6FKHPHWKH
&HQWUDO *RYHUQPHQW PD\ E\ RUGHU QRW LQFRQVLVWHQW ZLWK WKH SURYLVLRQV RI WKLV 6FKHPH
UHPRYHWKHGLIILFXOW\
3URYLGHGWKDWQRVXFKRUGHUVKDOOEHPDGHDIWHUWKHH[SLU\RIDSHULRGRIWZR\HDUVIURP
WKHGDWHRQZKLFKWKHSURYLVLRQVRIWKLV6FKHPHFRPHLQWRIRUFH
2(YHU\RUGHUPDGHXQGHUWKLVVHFWLRQVKDOODVVRRQDVPD\EHDIWHULWLVPDGHEHODLG
EHIRUHHDFK+RXVHRI3DUOLDPHQW
11RVXLWSURVHFXWLRQRURWKHUOHJDOSURFHHGLQJVKDOOOLHDJDLQVWWKH&HQWUDO
*RYHUQPHQWRUDQ\RIILFHURIWKH&HQWUDO*RYHUQPHQWIRUDQ\WKLQJZKLFKLVGRQHRULQWHQGHG
WREHGRQHLQJRRGIDLWKLQSXUVXDQFHRIWKLV6FKHPHRUDQ\UXOHPDGHWKHUHXQGHU
1RSURFHHGLQJRWKHUWKDQDVXLWVKDOOEHFRPPHQFHGDJDLQVWWKH&HQWUDO*RYHUQPHQW
RUDQ\RIILFHURIWKH&HQWUDO*RYHUQPHQWIRUDQ\WKLQJGRQHRUSXUSRUWHGWRKDYHEHHQGRQH
LQ SXUVXDQFH RI WKLV 6FKHPH RU DQ\ UXOH PDGH WKHUHXQGHU ZLWKRXW JLYLQJ WKH &HQWUDO
*RYHUQPHQW RU VXFK RIILFHU D SULRU QRWLFH RI QRW OHVV WKDQ RQH PRQWK LQ ZULWLQJ RI WKH
LQWHQGHGSURFHHGLQJDQGRIWKHFDXVHWKHUHRIRUDIWHUWKHH[SLUDWLRQRIWKUHHPRQWKVIURPWKH
DFFUXDORIVXFKFDXVH
1R SURFHHGLQJ VKDOO EH FRPPHQFHG DJDLQVW DQ\ RIILFHU RQO\ RQ WKH JURXQG RI
VXEVHTXHQWGHWHFWLRQRIDQHUURULQFDOFXODWLQJWKHDPRXQWRIGXW\SD\DEOHE\WKHGHFODUDQW
XQOHVVWKHUHLVHYLGHQFHRIPLVFRQGXFW
5HPRYDORI
GLIILFXOWLHV
3URWHFWLRQWR
RIILFHUV
RI
&+$37(59,
0,6&(//$1(286
3$57,
$0(1'0(176727+(5(6(59(%$1.2),1',$$&7
7KH SURYLVLRQV RI WKLV 3DUW VKDOO FRPH LQWR IRUFH RQ VXFK GDWH DV WKH &HQWUDO
*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQW
,QWKH5HVHUYH%DQNRI,QGLD$FWKHUHDIWHULQWKLV3DUWUHIHUUHGWRDVWKH
SULQFLSDO$FWLQVHFWLRQ ,$LQVXEVHFWLRQ 1IRUFODXVH bWKHIROORZLQJ VKDOOEH
VXEVWLWXWHGQDPHO\²
³bKDYLQJWKHQHWRZQHGIXQGRIWZHQW\ILYHODNKUXSHHVRUVXFKRWKHUDPRXQW
QRWH[FHHGLQJKXQGUHGFURUHUXSHHVDVWKH%DQNPD\E\QRWLILFDWLRQLQWKH2IILFLDO
*D]HWWHVSHFLI\
3URYLGHGWKDWWKH%DQN PD\QRWLI\GLIIHUHQW DPRXQWVRIQHWRZQHGIXQGIRU
GLIIHUHQWFDWHJRULHVRIQRQEDQNLQJILQDQFLDOFRPSDQLHV´
$IWHUVHFWLRQ,&RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVVKDOOEHLQVHUWHG
QDPHO\²
³,'1:KHUHWKH%DQNLVVDWLVILHGWKDWLQWKHSXEOLFLQWHUHVWRUWRSUHYHQW
WKHDIIDLUVRIDQRQEDQNLQJILQDQFLDOFRPSDQ\EHLQJFRQGXFWHGLQDPDQQHUGHWULPHQWDO
WRWKHLQWHUHVWRIWKHGHSRVLWRUVRUFUHGLWRUVRUILQDQFLDOVWDELOLW\RUIRUVHFXULQJWKH
SURSHUPDQDJHPHQWRIVXFKFRPSDQ\LWLVQHFHVVDU\VRWRGRWKH%DQNPD\E\RUGHU
DQGIRUUHDVRQVWREHUHFRUGHGLQZULWLQJUHPRYHIURPRIILFHDGLUHFWRUE\ZKDWHYHU
QDPHFDOOHGRIVXFKFRPSDQ\RWKHUWKDQ*RYHUQPHQWRZQHGQRQEDQNLQJILQDQFLDO
FRPSDQ\ZLWKHIIHFWIURPVXFKGDWHDVPD\EHVSHFLILHGLQWKHVDLGRUGHU
1RRUGHUXQGHUVXEVHFWLRQ1VKDOOEHPDGHXQOHVVWKHGLUHFWRUFRQFHUQHG
KDV EHHQ JLYHQ D UHDVRQDEOH RSSRUWXQLW\ RI PDNLQJ D UHSUHVHQWDWLRQ WR WKH %DQN
DJDLQVW WKH SURSRVHG RUGHU
&RPPHQFHPHQW
RIWKLV3DUW
$PHQGPHQW
RIVHFWLRQ
,$
,QVHUWLRQRI
QHZVHFWLRQV
,'DQG
,(
3RZHURI
%DQNWR
UHPRYH
GLUHFWRUVIURP
RIILFH
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
436
6XSHUVHVVLRQ
RI%RDUGRI
GLUHFWRUVRI
QRQEDQNLQJ
ILQDQFLDO
FRPSDQ\
RWKHUWKDQ
*RYHUQPHQW
&RPSDQ\
3URYLGHGWKDWLILQWKHRSLQLRQRIWKH%DQNDQ\GHOD\ZLOOEHGHWULPHQWDOWRWKH
LQWHUHVWRIWKHVDLGFRPSDQ\RULWVGHSRVLWRUVWKH%DQNPD\DWWKHWLPHRIJLYLQJWKH
DIRUHVDLG RSSRUWXQLW\ RU DW DQ\ WLPH WKHUHDIWHU E\ RUGHU GLUHFW WKDW SHQGLQJ WKH
FRQVLGHUDWLRQRIWKHUHSUHVHQWDWLRQLIDQ\WKHGLUHFWRUVKDOOQRWZLWKHIIHFWIURPWKH
GDWHRIVXFKRUGHU±±
DDFWDVVXFKGLUHFWRURIWKDWFRPSDQ\
ELQDQ\ZD\ZKHWKHUGLUHFWO\RULQGLUHFWO\EHFRQFHUQHGZLWKRUWDNH
SDUWLQWKHPDQDJHPHQWRIWKDWFRPSDQ\
:KHUH DQ\ RUGHU LV PDGH LQ UHVSHFW RI D GLUHFWRU RI D FRPSDQ\ XQGHU
VXEVHFWLRQ1KHVKDOOFHDVHWREHDGLUHFWRURIWKDWQRQEDQNLQJILQDQFLDOFRPSDQ\
DQGVKDOOQRWLQDQ\ZD\ZKHWKHUGLUHFWO\RULQGLUHFWO\EHFRQFHUQHGZLWKRUWDNHSDUW
LQWKHPDQDJHPHQWRIDQ\QRQEDQNLQJILQDQFLDOFRPSDQ\IRUVXFKSHULRGQRWH[FHHGLQJ
ILYH\HDUVDWDWLPHDVPD\EHVSHFLILHGLQWKHRUGHU
:KHUHDQRUGHUXQGHUVXEVHFWLRQ1KDVEHHQPDGHWKH%DQNPD\E\RUGHU
LQZULWLQJDSSRLQWDVXLWDEOHSHUVRQLQSODFHRIWKHGLUHFWRUZKRKDVEHHQVRUHPRYHG
IURPKLVRIILFHZLWKHIIHFWIURPVXFKGDWHDVPD\EHVSHFLILHGLQVXFKRUGHU
$Q\SHUVRQDSSRLQWHGXQGHUVXEVHFWLRQ4VKDOO²
DKROGRIILFHGXULQJWKHSOHDVXUHRIWKH%DQNDQGVXEMHFWWKHUHWRIRUD
SHULRG QRW H[FHHGLQJ WKUHH \HDUV RU VXFK IXUWKHU SHULRGV QRW H[FHHGLQJ WKUHH
\HDUVDWDWLPH
EQRW LQFXU DQ\ REOLJDWLRQ RU OLDELOLW\ E\ UHDVRQ RQO\ RI KLV EHLQJ D
GLUHFWRUIRUDQ\WKLQJGRQHRURPLWWHGWREHGRQHLQJRRGIDLWKLQWKHH[HFXWLRQRI
WKHGXWLHVRIKLVRIILFHRULQUHODWLRQWKHUHWR
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQDQ\RWKHUODZIRUWKHWLPHEHLQJLQ
IRUFHRULQDQ\FRQWUDFWPHPRUDQGXPRUDUWLFOHVRIDVVRFLDWLRQRQWKHUHPRYDORID
GLUHFWRUIURPRIILFHXQGHUWKLVVHFWLRQVXFKGLUHFWRUVKDOOQRWEHHQWLWOHGWRFODLPDQ\
FRPSHQVDWLRQIRUWKHORVVRUWHUPLQDWLRQIURPRIILFH
,(1:KHUHWKH%DQNLVVDWLVILHGWKDWLQWKHSXEOLFLQWHUHVWRUWRSUHYHQW
WKH DIIDLUVRID QRQEDQNLQJILQDQFLDOFRPSDQ\ EHLQJFRQGXFWHGLQ DPDQQHU
GHWULPHQWDO WR WKH LQWHUHVW RI WKH GHSRVLWRUV RU FUHGLWRUV RU RI WKH QRQEDQNLQJ
ILQDQFLDO FRPSDQ\ RWKHU WKDQ *RYHUQPHQW &RPSDQ\ RU IRU VHFXULQJ WKH SURSHU
PDQDJHPHQWRIVXFKFRPSDQ\RUIRUILQDQFLDOVWDELOLW\LWLVQHFHVVDU\VRWRGRWKH
%DQNPD\IRUUHDVRQVWREHUHFRUGHGLQZULWLQJE\RUGHUVXSHUVHGHWKH%RDUGRI
'LUHFWRUVRIVXFKFRPSDQ\IRUDSHULRGQRWH[FHHGLQJILYH\HDUVDVPD\EHVSHFLILHG
LQWKHRUGHUZKLFKPD\EHH[WHQGHGIURPWLPHWRWLPHVRKRZHYHUWKDWWKHWRWDO
SHULRGVKDOOQRWH[FHHGILYH\HDUV
7KH%DQNPD\RQVXSHUVHVVLRQRIWKH%RDUGRI'LUHFWRUVRIWKHQRQEDQNLQJ
ILQDQFLDOFRPSDQ\XQGHUVXEVHFWLRQ1DSSRLQWDVXLWDEOHSHUVRQDVWKH$GPLQLVWUDWRU
IRUVXFKSHULRGDVLWPD\GHWHUPLQH
7KH%DQNPD\LVVXHVXFKGLUHFWLRQVWRWKH$GPLQLVWUDWRUDVLWPD\GHHP
DSSURSULDWHDQGWKH$GPLQLVWUDWRUVKDOOEHERXQGWRIROORZVXFKGLUHFWLRQV
8SRQPDNLQJWKHRUGHURIVXSHUVHVVLRQRIWKH%RDUGRI'LUHFWRUVRIDQRQ
EDQNLQJILQDQFLDOFRPSDQ\±±
DWKHFKDLUPDQPDQDJLQJGLUHFWRUDQGRWKHUGLUHFWRUVVKDOOIURPWKHGDWH
RIVXSHUVHVVLRQRIWKH%RDUGRI'LUHFWRUVYDFDWHWKHLURIILFHV
E DOO WKH SRZHUV IXQFWLRQV DQG GXWLHV ZKLFK PD\ E\ RU XQGHU WKH
SURYLVLRQVRIWKLV$FWRUDQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFHEHH[HUFLVHG
DQGGLVFKDUJHGE\RURQEHKDOIRIWKH%RDUGRI'LUHFWRUVRIVXFKQRQEDQNLQJ
437
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
ILQDQFLDOFRPSDQ\RUE\DUHVROXWLRQSDVVHGLQJHQHUDOPHHWLQJRIVXFKQRQ
EDQNLQJILQDQFLDOFRPSDQ\VKDOOXQWLOWKH%RDUGRI'LUHFWRUVRIVXFKFRPSDQ\
LVUHFRQVWLWXWHGEHH[HUFLVHGDQGGLVFKDUJHGE\WKH$GPLQLVWUDWRUUHIHUUHGWRLQ
VXEVHFWLRQ2
a7KH%DQNPD\FRQVWLWXWHDFRPPLWWHHFRQVLVWLQJRIWKUHHRUPRUHPHPEHUV
ZKRKDYHH[SHULHQFHLQODZILQDQFHEDQNLQJDGPLQLVWUDWLRQRUDFFRXQWDQF\WRDVVLVW
WKH$GPLQLVWUDWRULQGLVFKDUJHRIKLVGXWLHV
b7KHFRPPLWWHHVKDOOPHHWDWVXFKWLPHVDQGSODFHVDQGREVHUYHVXFKUXOHVRI
SURFHGXUHDVPD\EHVSHFLILHGE\WKH%DQN
7KHVDODU\DQGDOORZDQFHVSD\DEOHWRWKH$GPLQLVWUDWRUDQGWKHPHPEHUVRIWKH
FRPPLWWHHFRQVWLWXWHGE\WKH%DQNVKDOOEHVXFKDVPD\EHVSHFLILHGE\WKH%DQNDQGEH
SDLGE\WKHFRQFHUQHGQRQEDQNLQJILQDQFLDOFRPSDQ\
2QRUEHIRUHWKHH[SLUDWLRQRIWKHSHULRGRIVXSHUVHVVLRQRIWKH%RDUGRI
'LUHFWRUVDVVSHFLILHGLQWKHRUGHULVVXHGXQGHUVXEVHFWLRQ1WKH$GPLQLVWUDWRURI
WKH QRQEDQNLQJ ILQDQFLDO FRPSDQ\ VKDOO IDFLOLWDWH UHFRQVWLWXWLRQ RI WKH %RDUG RI
'LUHFWRUVRIWKHQRQEDQNLQJILQDQFLDOFRPSDQ\
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQDQ\RWKHUODZIRUWKHWLPHEHLQJLQ
IRUFHRULQDQ\FRQWUDFWQRSHUVRQVKDOOEHHQWLWOHGWRFODLPDQ\FRPSHQVDWLRQIRUWKH
ORVVRUWHUPLQDWLRQRIKLVRIILFH
7KH$GPLQLVWUDWRUUHIHUUHGWRLQVXEVHFWLRQ2VKDOOYDFDWHRIILFHLPPHGLDWHO\
DIWHU WKH %RDUG RI 'LUHFWRUV RI WKH QRQEDQNLQJ ILQDQFLDO FRPSDQ\ KDV EHHQ
UHFRQVWLWXWHG´
$IWHUVHFWLRQ0$RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
QDPHO\²
µµ0$$:KHUHDQ\DXGLWRUIDLOVWRFRPSO\ZLWKDQ\GLUHFWLRQJLYHQRURUGHU
PDGHE\WKH%DQNXQGHUVHFWLRQ0$WKH%DQNPD\LIVDWLVILHGUHPRYHRUGHEDUWKH
DXGLWRUIURPH[HUFLVLQJWKHGXWLHVDVDXGLWRURIDQ\RIWKH%DQNUHJXODWHGHQWLWLHVIRUD
PD[LPXPSHULRGRIWKUHH\HDUVDWDWLPH´
$IWHUVHFWLRQ0%RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
QDPHO\²
µ0%$1:LWKRXWSUHMXGLFHWRDQ\RWKHUSURYLVLRQRIWKLV$FWRUDQ\RWKHU
ODZIRUWKHWLPHEHLQJLQIRUFHWKH%DQNPD\LILWLVVDWLVILHGXSRQDQLQVSHFWLRQRIWKH
%RRNVRIDQRQEDQNLQJILQDQFLDOFRPSDQ\WKDWLWLVLQWKHSXEOLFLQWHUHVWRULQWKH
LQWHUHVWRIILQDQFLDO VWDELOLW\VRWR GRIRUHQDEOLQJWKHFRQWLQXDQFH RIWKHDFWLYLWLHV
FULWLFDOWRWKHIXQFWLRQLQJRIWKHILQDQFLDOV\VWHPIUDPHVFKHPHVZKLFKPD\SURYLGH
IRUDQ\RQHRUPRUHRIWKHIROORZLQJQDPHO\±±
DDPDOJDPDWLRQZLWKDQ\RWKHUQRQEDQNLQJLQVWLWXWLRQ
EUHFRQVWUXFWLRQRIWKHQRQEDQNLQJILQDQFLDOFRPSDQ\
FVSOLWWLQJ WKH QRQEDQNLQJ ILQDQFLDO FRPSDQ\ LQWR GLIIHUHQW XQLWV RU
LQVWLWXWLRQV DQG YHVWLQJ YLDEOH DQG QRQYLDEOH EXVLQHVVHV LQ VHSDUDWH XQLWV RU
LQVWLWXWLRQV WR SUHVHUYH WKH FRQWLQXLW\ RI WKH DFWLYLWLHV RI WKDW QRQEDQNLQJ
ILQDQFLDOFRPSDQ\WKDWDUHFULWLFDOWRWKHIXQFWLRQLQJRIWKHILQDQFLDOV\VWHPDQG
IRUVXFKSXUSRVHHVWDEOLVKLQVWLWXWLRQVFDOOHG³%ULGJH,QVWLWXWLRQV´
Explanation.––)RUWKHSXUSRVHVRIWKLVVXEVHFWLRQ³%ULGJH,QVWLWXWLRQV´
PHDQWHPSRUDU\LQVWLWXWLRQDODUUDQJHPHQWPDGHXQGHUWKHVFKHPHUHIHUUHGWRLQ
,QVHUWLRQ RI
QHZ VHFWLRQ
0$$
3RZHU WR WDNH
DFWLRQ DJDLQVW
DXGLWRUV
,QVHUWLRQ RI
QHZ VHFWLRQ
0%$
5HVROXWLRQRI
QRQEDQNLQJ
ILQDQFLDO
FRPSDQ\
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
438
,QVHWLRQ RI
QHZVHFWLRQ
1$$
3RZHULQ
UHVSHFWRI
JURXS
FRPSDQLHV
WKLVVXEVHFWLRQWRSUHVHUYHWKHFRQWLQXLW\RIWKHDFWLYLWLHVRIDQRQEDQNLQJ
ILQDQFLDOFRPSDQ\WKDWDUHFULWLFDOWRWKHIXQFWLRQLQJRIWKHILQDQFLDOV\VWHP
:LWKRXWSUHMXGLFHWRWKHJHQHUDOLW\RIWKHIRUHJRLQJSURYLVLRQVWKHVFKHPH
UHIHUUHGWRLQVXEVHFWLRQ1PD\SURYLGHIRU±±
D UHGXFWLRQ RI WKH SD\ DQG DOORZDQFHV RI WKH FKLHI H[HFXWLYH RIILFHU
PDQDJLQJGLUHFWRUFKDLUPDQRUDQ\RIILFHULQWKHVHQLRUPDQDJHPHQWRIWKHQRQ
EDQNLQJILQDQFLDOFRPSDQ\
EFDQFHOODWLRQRIDOORUVRPHRIWKHVKDUHVRIWKHQRQEDQNLQJILQDQFLDO
FRPSDQ\KHOGE\WKHFKLHIH[HFXWLYHRIILFHUPDQDJLQJGLUHFWRUFKDLUPDQRUDQ\
RIILFHULQWKHVHQLRUPDQDJHPHQWRIWKHQRQEDQNLQJILQDQFLDOFRPSDQ\RUWKHLU
UHODWLYHV
FVDOHRIDQ\RIWKHDVVHWVRIWKHQRQEDQNLQJILQDQFLDOFRPSDQ\
7KHFKLHIH[HFXWLYHRIILFHUPDQDJLQJGLUHFWRUFKDLUPDQRUDQ\RIILFHULQWKHVHQLRU
PDQDJHPHQWRIWKHQRQEDQNLQJILQDQFLDOFRPSDQ\ZKRVHSD\DQGDOORZDQFHVDUHUHGXFHG
RUWKHVKDUHKROGHUVZKRVHVKDUHVDUHFDQFHOOHGXQGHUWKHVFKHPHVKDOOQRWEHHQWLWOHGWRDQ\
FRPSHQVDWLRQ¶
$IWHUVHFWLRQ1$RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
QDPHO\²
³1$$17KH%DQNPD\DWDQ\WLPHGLUHFWDQRQEDQNLQJILQDQFLDOFRPSDQ\
WRDQQH[WRLWVILQDQFLDOVWDWHPHQWVRUIXUQLVKVHSDUDWHO\ZLWKLQVXFKWLPHDQGDWVXFK
LQWHUYDOVDVPD\EHVSHFLILHGE\WKH%DQNVXFKVWDWHPHQWVDQGLQIRUPDWLRQUHODWLQJWR
WKHEXVLQHVVRUDIIDLUVRIDQ\JURXSFRPSDQ\RIWKHQRQEDQNLQJILQDQFLDOFRPSDQ\
DVWKH%DQNPD\FRQVLGHUQHFHVVDU\RUH[SHGLHQWWRREWDLQIRUWKHSXUSRVHVRIWKLV
$FW
1RWZLWKVWDQGLQJ DQ\WKLQJ WR WKH FRQWUDU\ FRQWDLQHG LQ WKH &RPSDQLHV
$FWWKH%DQNPD\DWDQ\WLPHFDXVHDQLQVSHFWLRQRUDXGLWWREHPDGHRIDQ\
JURXSFRPSDQ\RIDQRQEDQNLQJILQDQFLDOFRPSDQ\DQGLWVERRNVRIDFFRXQW
Explanation±±)RU WKH SXUSRVHV RI WKLV VHFWLRQ±±
D³JURXSFRPSDQ\´VKDOOPHDQDQDUUDQJHPHQWLQYROYLQJWZRRUPRUH
HQWLWLHVUHODWHGWRHDFKRWKHUWKURXJKDQ\RIWKHIROORZLQJUHODWLRQVKLSVQDPHO\²
LVXEVLGLDU\²SDUHQWDVPD\EHQRWLILHGE\WKH%DQNLQDFFRUGDQFH
ZLWK $FFRXQWLQJ 6WDQGDUGV
LLMRLQWYHQWXUHDVPD\EHQRWLILHGE\WKH%DQNLQDFFRUGDQFHZLWK
$FFRXQWLQJ6WDQGDUGV
LLLDVVRFLDWHDVPD\EHQRWLILHGE\WKH%DQNLQDFFRUGDQFHZLWK
$FFRXQWLQJ6WDQGDUGV
LYSURPRWHUSURPRWHHXQGHUWKH6HFXULWLHVDQG([FKDQJH%RDUG
RI,QGLD$FWRUWKHUXOHVRUUHJXODWLRQVPDGHWKHUHXQGHUIRUOLVWHG
FRPSDQLHV
YUHODWHGSDUW\
YLFRPPRQEUDQGQDPHWKDWLVXVDJHRIDUHJLVWHUHGEUDQGQDPHRI
DQHQWLW\E\DQRWKHUHQWLW\IRUEXVLQHVVSXUSRVHVDQG
YLLLQYHVWPHQWLQHTXLW\VKDUHVRIWZHQW\SHUFHQWDQGDERYHLQ
WKH HQWLW\
E³$FFRXQWLQJ6WDQGDUGV´PHDQVWKH$FFRXQWLQJ6WDQGDUGVQRWLILHGE\
WKH&HQWUDO*RYHUQPHQWXQGHUVHFWLRQUHDGZLWKVHFWLRQRIWKH&RPSDQLHV
$FWDQGVXEVHFWLRQ1RIVHFWLRQ$RIWKH&RPSDQLHV$FW´
RI
RI
RI
RI
439
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
,QVHFWLRQ%RIWKHSULQFLSDO$FW±±
LLQVXEVHFWLRQ2IRUWKHZRUGV³WZRWKRXVDQGUXSHHV´DQG³RQHKXQGUHG
UXSHHV´WKHZRUGV³RQHODNKUXSHHV´DQG³ILYHWKRXVDQGUXSHHV´VKDOOUHVSHFWLYHO\
EHVXEVWLWXWHG
LLLQVXEVHFWLRQ4AIRUWKHZRUGV³ILYHODNKUXSHHV´WKHZRUGV³WZHQW\ILYH
ODNKUXSHHV´VKDOOEHVXEVWLWXWHG
LLLLQVXEVHFWLRQ4AAIRUWKHZRUGV³ILYHWKRXVDQGUXSHHV´WKHZRUGV³WHQ
ODNKUXSHHV´VKDOOEHVXEVWLWXWHG
LYLQVXEVHFWLRQ4AAAIRUWKHZRUGV³UXSHHVILIW\´WKHZRUGV³ILYHWKRXVDQG
UXSHHV´ VKDOO EH VXEVWLWXWHG
YLQVXEVHFWLRQ5±±
$LQFODXVHa IRUWKH ZRUGV³DQ\ GHSRVLW´ WKH ZRUGV³DQ\ GHSRVLW
ZLWKRXWEHLQJDXWKRULVHGVRWRGRRU´VKDOOEHVXEVWLWXWHG
%LQFODXVHbIRUWKHZRUG ILJXUHVDQGOHWWHUV³VHFWLRQ1$´WKH
ZRUGILJXUHVDQGOHWWHU³VHFWLRQ-´VKDOOEHVXEVWLWXWHG
YLLQVXEVHFWLRQ6IRUWKHZRUGV³WZRWKRXVDQGUXSHHV´DQG³RQHKXQGUHG
UXSHHV´WKHZRUGV³RQHODNKUXSHHV´DQG³WHQWKRXVDQGUXSHHV´VKDOOUHVSHFWLYHO\EH
VXEVWLWXWHG
,QVHFWLRQ*RIWKHSULQFLSDO$FWLQVXEVHFWLRQ1²
$LQ FODXVH a IRU WKH ZRUGV µµILYH WKRXVDQG¶¶ WKH ZRUGV µµWZHQW\ILYH
WKRXVDQG¶¶ VKDOO EH VXEVWLWXWHG
%LQFODXVHbIRUWKHZRUGVµµILYHODNK¶¶DQGµµWZHQW\ILYHWKRXVDQG¶¶WKH
ZRUGVµµWHQODNK¶¶DQGµµRQHODNK¶¶UHVSHFWLYHO\VKDOOEHVXEVWLWXWHG
3$57,,
$0(1'0(17727+(,1685$1&($&7
,Q WKH ,QVXUDQFH $FW LQ VHFWLRQ DIWHU VXEVHFWLRQ 2 WKH IROORZLQJ
VXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\±±
³3 1R LQVXUHU EHLQJ D IRUHLJQ FRPSDQ\ HQJDJHG LQ UHLQVXUDQFH EXVLQHVV
WKURXJKDEUDQFKHVWDEOLVKHGLQDQ,QWHUQDWLRQDO)LQDQFLDO6HUYLFHV&HQWUHUHIHUUHGWR
LQVXEVHFWLRQ1RIVHFWLRQRIWKH6SHFLDO(FRQRPLF=RQHV$FWVKDOOEH
UHJLVWHUHGXQOHVVLWKDVQHWRZQHGIXQGVRIQRWOHVVWKDQUXSHHVRQHWKRXVDQGFURUH´
3$57,,,
$0(1'0(17727+(6(&85,7,(6&2175$&765(*8/$7,21$&7
7KH SURYLVLRQV RI WKLV 3DUW VKDOO FRPH LQWR IRUFH RQ VXFK GDWH DV WKH &HQWUDO
*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQW
,QWKH 6HFXULWLHV&RQWUDFWV5HJXODWLRQ$FWLQVHFWLRQ$LQ FODXVHD
IRUWKHZRUGV³UHSRUWWRDUHFRJQLVHGVWRFNH[FKDQJHIDLOVWRIXUQLVKWKHVDPHZLWKLQWKHWLPH
VSHFLILHGWKHUHIRULQWKHOLVWLQJDJUHHPHQWRUFRQGLWLRQVRUE\HODZVRIWKHUHFRJQLVHGVWRFN
H[FKDQJHRUZKRIXUQLVKHV´ WKHZRUGV³UHSRUWWRDUHFRJQLVHGVWRFNH[FKDQJH RUWRWKH
%RDUGIDLOVWRIXUQLVKWKHVDPHZLWKLQWKHWLPHVSHFLILHGWKHUHIRULQWKHOLVWLQJDJUHHPHQWRU
FRQGLWLRQVRUE\HODZVRIWKHUHFRJQLVHGVWRFNH[FKDQJHRUWKH$FWRUUXOHVPDGHWKHUHXQGHU
RUZKRIXUQLVKHV´VKDOOEHVXEVWLWXWHG
$PHQGPHQW
RIVHFWLRQ
%
$PHQGPHQW
RIVHFWLRQ
*
$PHQGPHQW
RI$FWRI
&RPPHQFHPHQW
RIWKLV3DUW
$PHQGPHQW
RI$FW RI
3$57,9
$0(1'0(17727+(%$1.,1*&203$1,(6$&48,6,7,21$1'
75$16)(52)81'(57$.,1*6$&7
7KHSURYLVLRQVRIWKLV3DUWVKDOOFRPHLQWRIRUFHRQVXFKGDWHDVWKH&HQWUDO
*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQW
&RPPHQFHPHQW
RIWKLV3DUW
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
440
$PHQGPHQWRI
$FWRI
,QWKH%DQNLQJ&RPSDQLHV$FTXLVLWLRQDQG7UDQVIHURI8QGHUWDNLQJV$FW
LQ VHFWLRQ LQ VXEVHFWLRQ 3 IRU FODXVH a WKH IROORZLQJ FODXVH VKDOO EH VXEVWLWXWHG
QDPHO\²
µa QRW PRUH WKDQ ILYH ZKROHWLPH GLUHFWRUV WR EH DSSRLQWHG E\ WKH &HQWUDO
*RYHUQPHQWDIWHUFRQVXOWDWLRQZLWKWKH5HVHUYH%DQN
3URYLGHGWKDWWKH&HQWUDO*RYHUQPHQWPD\DIWHUFRQVXOWDWLRQZLWKWKH5HVHUYH
%DQNE\QRWLILFDWLRQSXEOLVKHGLQWKH2IILFLDO*D]HWWHSRVWDZKROHWLPHGLUHFWRUVR
DSSRLQWHGWRDQ\RWKHUFRUUHVSRQGLQJQHZEDQN
Explanation.²)RUWKHSXUSRVHVRIWKLV FODXVHWKHH[SUHVVLRQ³FRUUHVSRQGLQJ
QHZ EDQN´ VKDOO LQFOXGH D ³FRUUHVSRQGLQJ QHZ EDQN´ DV GHILQHG LQ FODXVH b RI
VHFWLRQ RI WKH %DQNLQJ &RPSDQLHV $FTXLVLWLRQ DQG 7UDQVIHU RI 8QGHUWDNLQJV
$FW¶
$PHQGPHQWRI
$FWRI
3$579
$0(1'0(17727+(*(1(5$/,1685$1&(%86,1(66
1$7,21$/,6$7,21$&7
,QWKH*HQHUDO,QVXUDQFH%XVLQHVV1DWLRQDOLVDWLRQ$FWLQVHFWLRQLQ
VXEVHFWLRQ2IRUWKHZRUGV³RQO\IRXUFRPSDQLHV´WKHZRUGV³XSWRIRXUFRPSDQLHV´
VKDOO EH VXEVWLWXWHG
&RPPHQFHPHQW
RIWKLV3DUW
$PHQGPHQWRI
$FWRI
3$579,
$0(1'0(17727+(%$1.,1*&203$1,(6$&48,6,7,21$1'
75$16)(52)81'(57$.,1*6$&7
7KH SURYLVLRQV RI WKLV 3DUW VKDOO FRPH LQWR IRUFH RQ VXFK GDWH DV WKH &HQWUDO
*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQW
,QWKH%DQNLQJ&RPSDQLHV$FTXLVLWLRQDQG7UDQVIHURI8QGHUWDNLQJV$FW
LQ VHFWLRQ LQ VXEVHFWLRQ 3 IRU FODXVH a WKH IROORZLQJ FODXVH VKDOO EH VXEVWLWXWHG
QDPHO\²
µa QRW PRUH WKDQ ILYH ZKROHWLPH GLUHFWRUV WR EH DSSRLQWHG E\ WKH &HQWUDO
*RYHUQPHQWDIWHUFRQVXOWDWLRQZLWKWKH5HVHUYH%DQN
3URYLGHGWKDWWKH&HQWUDO*RYHUQPHQWPD\DIWHUFRQVXOWDWLRQZLWKWKH5HVHUYH
%DQNE\QRWLILFDWLRQSXEOLVKHGLQWKH2IILFLDO*D]HWWHSRVWDZKROHWLPHGLUHFWRUVR
DSSRLQWHGWRDQ\RWKHUFRUUHVSRQGLQJQHZEDQN
Explanation.— )RUWKHSXUSRVHVRIWKLVFODXVHWKHH[SUHVVLRQ³FRUUHVSRQGLQJ
QHZ EDQN´ VKDOO LQFOXGH D ³FRUUHVSRQGLQJ QHZ EDQN´ DV GHILQHG LQ FODXVH d RI
VHFWLRQ RI WKH %DQNLQJ &RPSDQLHV $FTXLVLWLRQ DQG 7UDQVIHU RI 8QGHUWDNLQJV
$FW¶
&RPPHQFHPHQW
RIWKLV3DUW
6XEVWLWXWLRQRI
KHDGLQJRI
&KDSWHU9
3$579,,
$0(1'0(176727+(1$7,21$/+286,1*%$1.$&7
7KH SURYLVLRQV RI WKLV 3DUW VKDOO FRPH LQWR IRUFH RQ VXFK GDWH DV WKH &HQWUDO
*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQW
,QWKH1DWLRQDO+RXVLQJ%DQN$FWKHUHDIWHULQWKLV3DUWUHIHUUHGWRDVWKH
SULQFLSDO$FW LQ &KDSWHU9 IRU WKH KHDGLQJ WKH IROORZLQJ KHDGLQJ VKDOO EH VXEVWLWXWHG
QDPHO\²
RI
$PHQGPHQW
RIVHFWLRQ
$
³3529,6,2165(/$7,1*72+286,1*),1$1&(,167,787,216´
,QVHFWLRQ$RIWKHSULQFLSDO$FW²
DIRUVXEVHFWLRQV1DQG2WKHIROORZLQJVXEVHFWLRQVVKDOOEHVXEVWLWXWHG
QDPHO\²
³11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKLV&KDSWHURULQDQ\RWKHU
ODZIRUWKHWLPHEHLQJLQIRUFHQRKRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\
VKDOOFRPPHQFHKRXVLQJILQDQFHDVLWVSULQFLSDOEXVLQHVVRUFDUU\RQWKHEXVLQHVV
RIKRXVLQJILQDQFHDVLWVSULQFLSDOEXVLQHVVZLWKRXW²
DREWDLQLQJDFHUWLILFDWHRIUHJLVWUDWLRQLVVXHGXQGHUWKLV&KDSWHU
DQG
441
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
EKDYLQJ WKH QHW RZQHG IXQG RI WHQ FURUH UXSHHV RU VXFK RWKHU
KLJKHUDPRXQWDVWKH5HVHUYH%DQNPD\E\QRWLILFDWLRQVSHFLI\
2(YHU\KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\VKDOOPDNHDQ
DSSOLFDWLRQIRUUHJLVWUDWLRQWRWKH5HVHUYH%DQNLQVXFKIRUPDVPD\EHVSHFLILHG
E\WKH5HVHUYH%DQN
3URYLGHGWKDWDQDSSOLFDWLRQPDGHE\DKRXVLQJILQDQFHLQVWLWXWLRQZKLFK
LVDFRPSDQ\WRWKH1DWLRQDO+RXVLQJ%DQNDQGSHQGLQJIRUFRQVLGHUDWLRQZLWK
WKH1DWLRQDO+RXVLQJ%DQNDVRQWKHGDWHRIFRPPHQFHPHQWRIWKHSURYLVLRQVRI
3DUW9,,RI&KDSWHU9,RIWKH)LQDQFH1R$FWVKDOOVWDQGWUDQVIHUUHGWR
WKH5HVHUYH%DQNDQGWKHUHXSRQWKHDSSOLFDWLRQVKDOOEHGHHPHGWRKDYHEHHQ
PDGHXQGHUWKHSURYLVLRQVRIWKLVVXEVHFWLRQDQGVKDOOEHGHDOWZLWKDFFRUGLQJO\
3URYLGHGIXUWKHUWKDWWKHSURYLVLRQVRIWKLVVXEVHFWLRQVKDOOQRWDSSO\WR
WKHKRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\DQGKDYLQJDYDOLGUHJLVWUDWLRQ
FHUWLILFDWHJUDQWHGXQGHUVXEVHFWLRQ5RQWKHGDWHRIFRPPHQFHPHQWRIWKH
SURYLVLRQVRI3DUW9,,RI&KDSWHU9,RIWKH)LQDQFH1R$FWDQGVXFK
KRXVLQJILQDQFHLQVWLWXWLRQVKDOOEHGHHPHGWRKDYHEHHQJUDQWHGDFHUWLILFDWHRI
UHJLVWUDWLRQXQGHUWKHSURYLVLRQRIWKLV$FW´
EVXEVHFWLRQ3VKDOOEHRPLWWHG
FLQVXEVHFWLRQ4²
LIRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´DWERWKWKHSODFHVZKHUHWKH\
RFFXUWKHZRUGV³5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
LLDIWHUFODXVHgWKHIROORZLQJSURYLVRVKDOOEHLQVHUWHGQDPHO\±±
³3URYLGHGWKDWWKH5HVHUYH%DQNPD\ZKHUHYHULWFRQVLGHUVQHFHVVDU\VR
WRGRUHTXLUHWKH1DWLRQDO+RXVLQJ%DQNWRLQVSHFWWKHERRNVRIVXFKKRXVLQJ
ILQDQFHLQVWLWXWLRQDQGVXEPLWDUHSRUWWRWKH5HVHUYH%DQNIRUWKHSXUSRVHRI
FRQVLGHULQJ WKH DSSOLFDWLRQ´
GLQVXEVHFWLRQ5IRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´WKHZRUGV³5HVHUYH
%DQN´VKDOOEHVXEVWLWXWHG
HLQVXEVHFWLRQ6²
LLQWKHRSHQLQJSRUWLRQIRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´WKH
ZRUGV³5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
LLLQFODXVHivIRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´ZKHUHYHUWKH\
RFFXU WKH ZRUGV ³5HVHUYH %DQN RU WKH 1DWLRQDO +RXVLQJ %DQN´ VKDOO EH
VXEVWLWXWHG
LLLLQWKHILUVWSURYLVR²
$IRUWKHZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQ´DWERWKWKHSODFHV
ZKHUH WKH\ RFFXU WKH ZRUGV ³KRXVLQJ ILQDQFH LQVWLWXWLRQ ZKLFK LV D
FRPSDQ\´ VKDOO EH VXEVWLWXWHG
%IRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´DWERWKWKHSODFHVZKHUH
WKH\RFFXUWKHZRUGV³5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
ILQVXEVHFWLRQ7±±
LIRUWKHZRUGV³1DWLRQDO +RXVLQJ%DQN´WKH ZRUGV³5HVHUYH%DQN´
VKDOO EH VXEVWLWXWHG
LLLQ WKH Explanation±±
$LQFODXVHILQVXEFODXVHbLQLWHP1IRUVXELWHPiiiWKH
IROORZLQJVXELWHPVKDOOEHVXEVWLWXWHGQDPHO\²
³iiiDOORWKHUKRXVLQJILQDQFHFRPSDQLHVDQG´
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
442
$PHQGPHQW
RIVHFWLRQ
%
$PHQGPHQW
RIVHFWLRQ
&
6XEVWLWXWLRQRI
VHFWLRQ
5HVHUYH%DQN
WR UHJXODWH RU
SURKLELW LVVXH
RI SURVSHFWXV
RU
DGYHUWLVHPHQW
VROLFLWLQJ
GHSRVLWVRI
PRQH\
6XEVWLWXWLRQRI
VHFWLRQ$
3RZHURI
5HVHUYH%DQN
WRGHWHUPLQH
SROLF\DQG
LVVXH
GLUHFWLRQV
%IRUFODXVHIIWKHIROORZLQJFODXVHVKDOOEHVXEVWLWXWHGQDPHO\²
µII WKH H[SUHVVLRQV ³VXEVLGLDULHV´ DQG ³FRPSDQLHV LQ WKH VDPH JURXS´
VKDOOKDYHWKHPHDQLQJVUHVSHFWLYHO\DVVLJQHGWRWKHPLQWKH&RPSDQLHV
$FW
3URYLGHG WKDW WKH 1DWLRQDO +RXVLQJ %DQN VKDOO LQ FRQVXOWDWLRQ ZLWK WKH
5HVHUYH%DQNVSHFLI\WKHFRPSDQLHVWREHGHHPHGWREHLQWKHVDPHJURXS¶
,QVHFWLRQ%RIWKHSULQFLSDO$FW²
LIRUWKHZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQ´ZKHUHYHUWKH\RFFXUWKHZRUGV
³KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\´VKDOOEHVXEVWLWXWHG
LLLQVXEVHFWLRQ1IRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´WKHZRUGV³5HVHUYH
%DQN´VKDOOEHVXEVWLWXWHG
LLL LQ VXEVHFWLRQ 2 IRU WKH ZRUGV ³VXFK KLJKHU SHUFHQWDJH QRW H[FHHGLQJ
WZHQW\ILYHSHUFHQWDVWKH1DWLRQDO+RXVLQJ%DQNPD\´WKHZRUGV³VXFKKLJKHU
SHUFHQWDJHQRWH[FHHGLQJWZHQW\ILYHSHUFHQWDVWKH5HVHUYH%DQNPD\´VKDOOEH
VXEVWLWXWHG
LYLQVXEVHFWLRQ3IRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´DWERWKWKHSODFHV
ZKHUHWKH\RFFXUWKHZRUGV³5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
,QVHFWLRQ&RIWKHSULQFLSDO$FWLQVXEVHFWLRQ2±±
DIRUWKHZRUGV³VSHFLILHGE\WKH1DWLRQDO+RXVLQJ%DQN´WKHZRUGV³VSHFLILHG
E\WKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
EIRUWKHZRUGV³UHSRUWHGWRWKH1DWLRQDO+RXVLQJ%DQN´WKHZRUGV³UHSRUWHG
WRWKH1DWLRQDO+RXVLQJ%DQNDQGWKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
FLQWKHSURYLVRIRUWKHZRUGV³3URYLGHGWKDWWKH1DWLRQDO+RXVLQJ%DQN´WKH
ZRUGV ³3URYLGHG WKDW WKH 1DWLRQDO +RXVLQJ %DQN RU WKH 5HVHUYH %DQN´ VKDOO EH
VXEVWLWXWHG
GLQVXEVHFWLRQ3IRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´WKHZRUGV
³WKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
)RUVHFWLRQRIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
QDPHO\²
³7KH5HVHUYH%DQNPD\LILWFRQVLGHUVQHFHVVDU\LQWKHSXEOLFLQWHUHVWVRWR
GRE\JHQHUDORUVSHFLDORUGHU²
DUHJXODWHRUSURKLELWWKHLVVXHE\DQ\KRXVLQJILQDQFHLQVWLWXWLRQZKLFK
LVDFRPSDQ\RIDQ\SURVSHFWXVRUDGYHUWLVHPHQWVROLFLWLQJGHSRVLWVRIPRQH\
IURPWKHSXEOLFDQG
E VSHFLI\ WKH FRQGLWLRQV VXEMHFW WR ZKLFK DQ\ VXFK SURVSHFWXV RU
DGYHUWLVHPHQWLIQRWSURKLELWHGPD\EHLVVXHG´
)RUVHFWLRQ$RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
QDPHO\²
³$1,IWKH5HVHUYH%DQNLVVDWLVILHGWKDWLQWKHSXEOLFLQWHUHVWRUWRUHJXODWH
WKHKRXVLQJILQDQFHV\VWHPRIWKHFRXQWU\WRLWVDGYDQWDJHRUWRSUHYHQWWKHDIIDLUVRI
DQ\ KRXVLQJ ILQDQFH LQVWLWXWLRQ ZKLFK LV D FRPSDQ\ EHLQJ FRQGXFWHG LQ D PDQQHU
GHWULPHQWDOWRWKHLQWHUHVWRIWKHGHSRVLWRUVRULQDPDQQHUSUHMXGLFLDOWRWKHLQWHUHVWRI
VXFKKRXVLQJILQDQFHLQVWLWXWLRQVLWLVQHFHVVDU\RUH[SHGLHQWVRWRGRLWPD\GHWHUPLQH
WKHSROLF\DQGJLYHGLUHFWLRQVWRDOORUDQ\RIWKHKRXVLQJILQDQFHLQVWLWXWLRQZKLFKLV
DFRPSDQ\UHODWLQJWRLQFRPHUHFRJQLWLRQDFFRXQWLQJVWDQGDUGVPDNLQJRISURSHU
RI
443
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
SURYLVLRQ IRU EDG DQG GRXEWIXO GHEWV FDSLWDO DGHTXDF\ EDVHG RQ ULVN ZHLJKWV IRU
DVVHWVDQGFUHGLWFRQYHUVLRQIDFWRUVIRURIIEDODQFHVKHHWLWHPVDQGDOVRUHODWLQJWR
GHSOR\PHQWRIIXQGVE\DKRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\RUDJURXS
RI VXFK KRXVLQJ ILQDQFH LQVWLWXWLRQV RU KRXVLQJ ILQDQFH LQVWLWXWLRQV ZKLFK DUH
FRPSDQLHVJHQHUDOO\DVWKHFDVHPD\EHDQGVXFKKRXVLQJILQDQFHLQVWLWXWLRQVVKDOO
EHERXQGWRIROORZWKHSROLF\VRGHWHUPLQHGDQGWKHGLUHFWLRQVRLVVXHG
:LWKRXWSUHMXGLFHWRWKHJHQHUDOLW\RIWKHSRZHUVYHVWHGXQGHUVXEVHFWLRQ1
WKH 5HVHUYH %DQN PD\ JLYH GLUHFWLRQV WR KRXVLQJ ILQDQFH LQVWLWXWLRQV ZKLFK DUH
FRPSDQLHV JHQHUDOO\ RU WR D JURXS RI VXFK KRXVLQJ ILQDQFH LQVWLWXWLRQV RU WR DQ\
KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\LQSDUWLFXODUDVWR²
D WKH SXUSRVH IRU ZKLFK DGYDQFHV RU RWKHU IXQGEDVHG RU QRQIXQG
EDVHGDFFRPPRGDWLRQPD\QRWEHPDGHDQG
EWKHPD[LPXPDPRXQWRIDGYDQFHVRURWKHUILQDQFLDODFFRPPRGDWLRQRU
LQYHVWPHQWLQVKDUHVDQGRWKHUVHFXULWLHVZKLFKKDYLQJUHJDUGWRWKHSDLGXS
FDSLWDOUHVHUYHVDQGGHSRVLWVRIWKHKRXVLQJILQDQFHLQVWLWXWLRQDQGRWKHUUHOHYDQW
FRQVLGHUDWLRQVPD\EHPDGHE\WKDWKRXVLQJILQDQFHLQVWLWXWLRQWRDQ\SHUVRQ
RUDFRPSDQ\RUWRDJURXSRIFRPSDQLHV
7KH5HVHUYH%DQNPD\LILWFRQVLGHUVQHFHVVDU\LQWKHSXEOLFLQWHUHVWVRWR
GR LVVXH GLUHFWLRQV WR KRXVLQJ ILQDQFH LQVWLWXWLRQV ZKLFK DUH FRPSDQLHV DFFHSWLQJ
GHSRVLWVUHIHUUHGWRLQVHFWLRQHLWKHUJHQHUDOO\RUWRDQ\JURXSRIVXFKKRXVLQJ
ILQDQFH LQVWLWXWLRQV DFFHSWLQJ GHSRVLWV DQG LQ SDUWLFXODU LQ UHVSHFW RI DQ\ PDWWHUV
UHODWLQJWRRUFRQQHFWHGZLWKWKHUHFHLSWRIGHSRVLWVLQFOXGLQJFUHGLWUDWLQJRIWKH
KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\DFFHSWLQJGHSRVLWVWKHUDWHVRILQWHUHVW
SD\DEOHRQVXFKGHSRVLWVDQGWKHSHULRGVIRUZKLFKGHSRVLWVPD\EHUHFHLYHG
,IDQ\ KRXVLQJ ILQDQFHLQVWLWXWLRQ ZKLFK LV D FRPSDQ\ DFFHSWLQJGHSRVLWV
IDLOVWRFRPSO\ZLWKDQ\GLUHFWLRQLVVXHGXQGHUVXEVHFWLRQ3WKH5HVHUYH%DQNPD\
E\RUGHUSURKLELWWKHDFFHSWDQFHRIGHSRVLWVE\WKDWKRXVLQJILQDQFHLQVWLWXWLRQ´
)RUVHFWLRQRIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
QDPHO\²
6XEVWLWXWLRQRI
VHFWLRQ
³17KH1DWLRQDO+RXVLQJ%DQNPD\DWDQ\WLPHGLUHFWWKDWHYHU\KRXVLQJ
ILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\DFFHSWLQJGHSRVLWVVKDOOIXUQLVKWRWKH1DWLRQDO
+RXVLQJ%DQNDQGWKH5HVHUYH%DQNLQVXFKIRUPDWVXFKLQWHUYDOVDQGZLWKLQVXFK
WLPHVXFKVWDWHPHQWVLQIRUPDWLRQRUSDUWLFXODUVUHODWLQJWRRUFRQQHFWHGZLWKGHSRVLWV
UHFHLYHG E\ VXFK KRXVLQJ ILQDQFH LQVWLWXWLRQ DV PD\ EH VSHFLILHG E\ WKH 1DWLRQDO
+RXVLQJ%DQNE\JHQHUDORUVSHFLDORUGHU
:LWKRXW SUHMXGLFH WR WKH JHQHUDOLW\ RI WKH SRZHU YHVWHG LQ WKH 1DWLRQDO
+RXVLQJ%DQNXQGHUVXEVHFWLRQ1WKHVWDWHPHQWVLQIRUPDWLRQRUSDUWLFXODUVWREH
IXUQLVKHG XQGHU VXEVHFWLRQ 1 PD\ UHODWH WR DOO RU DQ\ RI WKH IROORZLQJ PDWWHUV
QDPHO\WKHDPRXQWRIWKHGHSRVLWVWKHSXUSRVHVDQGSHULRGVIRUZKLFKDQGWKHUDWHV
RILQWHUHVWDQGRWKHUWHUPVDQGFRQGLWLRQVRQZKLFKVXFKGHSRVLWVDUHUHFHLYHG
(YHU\KRXVLQJ ILQDQFH LQVWLWXWLRQ ZKLFKLV D FRPSDQ\ UHFHLYLQJ GHSRVLWV
VKDOOLIVRUHTXLUHGE\WKH1DWLRQDO+RXVLQJ%DQNDQGZLWKLQVXFKWLPHDVWKH1DWLRQDO
+RXVLQJ %DQN PD\ VSHFLI\ FDXVH WR EH VHQW DW WKH FRVW RI VXFK KRXVLQJ ILQDQFH
LQVWLWXWLRQ D FRS\ RI LWV DQQXDO EDODQFHVKHHW DQG SURILW DQG ORVV DFFRXQW RU RWKHU
DQQXDODFFRXQWVWRHYHU\SHUVRQIURPZKRPWKHKRXVLQJILQDQFHLQVWLWXWLRQZKLFKLV
DFRPSDQ\KROGVDVRQWKHODVWGD\RIWKH\HDUWRZKLFKWKHDFFRXQWVUHODWHGHSRVLWV
KLJKHUWKDQVXFKVXPDVPD\EHVSHFLILHGE\WKH1DWLRQDO+RXVLQJ%DQN´
3RZHURI
1DWLRQDO
+RXVLQJ%DQN
WRFROOHFW
LQIRUPDWLRQ
IURPKRXVLQJ
ILQDQFH
LQVWLWXWLRQVDV
WRGHSRVLWV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
444
6XEVWLWXWLRQRI
VHFWLRQ
'XW\RIKRXVLQJ
ILQDQFH
LQVWLWXWLRQWR
IXUQLVK
VWDWHPHQWVHWF
XQGHUWKLV
&KDSWHU
$PHQGPHQW
RIVHFWLRQ
6XEVWLWXWLRQRI
VHFWLRQ$
3RZHURI
5HVHUYH%DQN
WRSURKLELW
DFFHSWDQFHRI
GHSRVLWDQG
DOLHQDWLRQRI
DVVHWV
$PHQGPHQW
RIVHFWLRQ
%
$PHQGPHQW
RIVHFWLRQ
)RUVHFWLRQRIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
QDPHO\²
³ (YHU\ KRXVLQJ ILQDQFH LQVWLWXWLRQ ZKLFK LV D FRPSDQ\ VKDOO IXUQLVK WKH
VWDWHPHQWVLQIRUPDWLRQRUSDUWLFXODUVFDOOHGIRUE\WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH
%DQNDVWKHFDVHPD\EHDQGVKDOOFRPSO\ZLWKDQ\GLUHFWLRQJLYHQWRLWXQGHUWKHSURYLVLRQV
RIWKLV&KDSWHU´
,QVHFWLRQRIWKHSULQFLSDO$FW²
DLQVXEVHFWLRQ1²
LIRUWKHZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQ´ZKHUHYHUWKH\RFFXUWKH
ZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\´VKDOOEHVXEVWLWXWHG
LLIRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´DWERWKWKHSODFHVZKHUH
WKH\RFFXUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQNDQGWKH5HVHUYH%DQN¶¶ VKDOO
EHVXEVWLWXWHG
E LQ VXEVHFWLRQ 1A IRU WKH ZRUGV ³1DWLRQDO +RXVLQJ %DQN´ WKH ZRUGV
³5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
FLQVXEVHFWLRQ2IRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´DWERWKWKH
SODFHV ZKHUH WKH\ RFFXU WKH ZRUGV ³WKH 1DWLRQDO +RXVLQJ %DQN DQG WKH 5HVHUYH
%DQN´VKDOOEHVXEVWLWXWHG
GLQVXEVHFWLRQ3IRUWKHZRUGV³LWPD\DWDQ\WLPH´WKHZRUGV³LWPD\DWDQ\
WLPHDQGVKDOORQEHLQJGLUHFWHGWRGRVRE\WKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
)RUVHFWLRQ$RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
QDPHO\²
³$ 1,IDQ\KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVD FRPSDQ\YLRODWHVWKH
SURYLVLRQVRIDQ\VHFWLRQRUIDLOVWRFRPSO\ZLWKDQ\GLUHFWLRQRURUGHUJLYHQE\WKH
1DWLRQDO +RXVLQJ %DQN RU WKH 5HVHUYH %DQN XQGHU DQ\ RI WKH SURYLVLRQV RI WKLV
&KDSWHUWKH5HVHUYH%DQNPD\E\RUGHUSURKLELWVXFKKRXVLQJILQDQFHLQVWLWXWLRQ
IURPDFFHSWLQJDQ\GHSRVLW
2 1RWZLWKVWDQGLQJ DQ\WKLQJ WR WKH FRQWUDU\ FRQWDLQHG LQ DQ\ DJUHHPHQW RU
LQVWUXPHQWRUDQ\ODZIRUWKHWLPHEHLQJLQIRUFHWKH5HVHUYH%DQNRQEHLQJVDWLVILHG
WKDWLWLVQHFHVVDU\VRWRGRLQWKHSXEOLFLQWHUHVWRULQWKHLQWHUHVWRIWKHGHSRVLWRUV
PD\GLUHFWWKHKRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\DJDLQVWZKLFKDQRUGHU
SURKLELWLQJIURPDFFHSWLQJGHSRVLWKDVEHHQLVVXHGQRWWRVHOOWUDQVIHUFUHDWHFKDUJH
RUPRUWJDJHRUGHDOLQDQ\PDQQHUZLWKLWVSURSHUW\DQGDVVHWVZLWKRXWSULRUZULWWHQ
SHUPLVVLRQRIWKH1DWLRQDO+RXVLQJ%DQNIRUVXFKSHULRGQRWH[FHHGLQJVL[PRQWKV
IURPWKHGDWHRIWKHRUGHU´
,QVHFWLRQ%RIWKHSULQFLSDO$FW²
LLQVXEVHFWLRQ1LQFODXVHcIRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´
WKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
LLLQVXEVHFWLRQ3IRUWKHZRUGV³WKH5HJLVWUDURI&RPSDQLHV´WKHZRUGV
³WKH5HJLVWUDURI&RPSDQLHVDQGWKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
,QVHFWLRQLQWKHSULQFLSDO$FW²
LIRUWKHZRUGV³DWDQ\WLPH´WKHZRUGV³DWDQ\WLPHRURQEHLQJGLUHFWHGVRWR
GRE\WKH5HVHUYH%DQNVKDOO´VKDOOEHVXEVWLWXWHG
445
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LLIRUWKHZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQDFFHSWLQJGHSRVLWV´DWERWKWKH
SODFHVZKHUHWKH\RFFXUWKHZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\´
VKDOO EH VXEVWLWXWHG
LLLDIWHUVXEVHFWLRQ3WKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\²
³47KH 1DWLRQDO +RXVLQJ %DQN VKDOO VXEPLW D FRS\ RI WKH UHSRUW RI
LQVSHFWLRQUHIHUUHGWRLQVXEVHFWLRQ1WRWKH5HVHUYH%DQN´
,QVHFWLRQRIWKHSULQFLSDO$FW²
LLQWKHRSHQLQJSRUWLRQIRUWKHZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQ´WKHZRUGV
³KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\´VKDOOEHVXEVWLWXWHG
LLLQFODXVHbIRUWKHZRUGV³1DWLRQDO+RXVLQJ%DQN´WKHZRUGV³5HVHUYH
%DQN´VKDOOEHVXEVWLWXWHG
,QVHFWLRQ$RIWKHSULQFLSDO$FW²
DIRUWKHZRUGV³KRXVLQJILQDQFHLQVWLWXWLRQ´ZKHUHYHUWKH\RFFXUWKHZRUGV
³KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\´VKDOOEHVXEVWLWXWHG
EIRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´ZKHUHYHUWKH\RFFXUWKHZRUGV
³WKH 1DWLRQDO +RXVLQJ %DQN RU WKH 5HVHUYH %DQN DV WKH FDVH PD\ EH´ VKDOO EH
VXEVWLWXWHG
)RUVHFWLRQ%RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
QDPHO\²
³%17KH5HVHUYH%DQNRQEHLQJVDWLVILHGWKDWLWLVQHFHVVDU\VRWRGRPD\
GHFODUHE\QRWLILFDWLRQWKDWDOORUDQ\RIWKHSURYLVLRQVRIWKLV&KDSWHUVKDOOQRWDSSO\
WR D KRXVLQJ ILQDQFH LQVWLWXWLRQ ZKLFK LV D FRPSDQ\ RU D JURXS RI VXFK KRXVLQJ
ILQDQFHLQVWLWXWLRQVHLWKHUJHQHUDOO\RUIRUVXFKSHULRGDVPD\EHVSHFLILHGVXEMHFWWR
VXFKFRQGLWLRQVOLPLWDWLRQVRUUHVWULFWLRQVDVLWPD\WKLQNILWWRLPSRVH
2(YHU\QRWLILFDWLRQPDGHXQGHUWKLVVHFWLRQVKDOOEHODLGDVVRRQDVPD\EH
DIWHULWLVPDGHEHIRUHHDFK+RXVHRI3DUOLDPHQW´
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ1IRUWKHZRUGV³1DWLRQDO
+RXVLQJ%DQN´DWERWKWKHSODFHVZKHUHWKH\RFFXUWKHZRUGV³1DWLRQDO+RXVLQJ%DQNRU
WKH5HVHUYH%DQNDVWKHFDVHPD\EH´VKDOOEHVXEVWLWXWHG
,QVHFWLRQRIWKHSULQFLSDO$FWIRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´
ZKHUHYHUWKH\RFFXUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQN´VKDOOEH
VXEVWLWXWHG
,QVHFWLRQRIWKHSULQFLSDO$FW²
DLQVXEVHFWLRQ2BIRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´WKHZRUGV
³WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
ELQVXEVHFWLRQ2CIRUWKHZRUGV³DQ\RUGHUPDGHE\WKHDXWKRULVHGRIILFHU´
WKH ZRUGV ³DQ\ RUGHU PDGH E\ WKH 1DWLRQDO &RPSDQ\ /DZ 7ULEXQDO´ VKDOO EH
VXEVWLWXWHG
FLQVXEVHFWLRQ3LQFODXVHaaIRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´
WKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQN´VKDOOEHVXEVWLWXWHG
,QVHFWLRQRIWKHSULQFLSDO$FWIRUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQN´
ZKHUHYHUWKH\RFFXUWKHZRUGV³WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQN´VKDOOEH
VXEVWLWXWHG
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$
6XEVWLWXWLRQRI
VHFWLRQ%
3RZHURI
5HVHUYH%DQN
WRH[HPSW
KRXVLQJ
ILQDQFH
LQVWLWXWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
446
6XEVWLWXWLRQRI
VHFWLRQ$
)RUVHFWLRQ$RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHVXEVWLWXWHG
QDPHO\²
3RZHURI
1DWLRQDO
+RXVLQJ%DQN
DQG5HVHUYH
%DQNWR
LPSRVHILQH
$PHQGPHQW
RIVHFWLRQ
³$11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVHFWLRQLIWKHFRQWUDYHQWLRQ
RU GHIDXOW RI WKH QDWXUH UHIHUUHG WR LQ WKH VDLG VHFWLRQ LV FRPPLWWHG E\ D KRXVLQJ
ILQDQFHLQVWLWXWLRQZKLFKLVD FRPSDQ\WKH 1DWLRQDO +RXVLQJ %DQNRUWKH5HVHUYH
%DQNDVWKHFDVHPD\EHPD\LPSRVHRQVXFKFRPSDQ\²
DDSHQDOW\QRWH[FHHGLQJILYHWKRXVDQGUXSHHVRU
E ZKHUH WKH FRQWUDYHQWLRQ RU GHIDXOW LV XQGHU VXEVHFWLRQ 2A RU
FODXVHaRUFODXVHaaRIVXEVHFWLRQ3RIWKDWVHFWLRQDSHQDOW\QRWH[FHHGLQJ
ILYHODNKUXSHHVRUWZLFHWKHDPRXQWLQYROYHGLQVXFKFRQWUDYHQWLRQRUGHIDXOW
ZKHUH WKH DPRXQW LV TXDQWLILDEOH ZKLFKHYHU LV PRUH DQG ZKHUH VXFK
FRQWUDYHQWLRQRUGHIDXOWLVDFRQWLQXLQJRQHIXUWKHUSHQDOW\ZKLFKPD\H[WHQG
WRWZHQW\ILYHWKRXVDQGUXSHHVIRUHYHU\GD\DIWHUWKHILUVWGXULQJZKLFKWKH
FRQWUDYHQWLRQ RU GHIDXOW FRQWLQXHV
)RU WKH SXUSRVH RI LPSRVLQJ SHQDOW\ XQGHU VXEVHFWLRQ 1 WKH 1DWLRQDO
+RXVLQJ%DQNRUWKH5HVHUYH%DQNDVWKHFDVHPD\EHVKDOOVHUYHDQRWLFHRQWKH
KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVDFRPSDQ\UHTXLULQJLWWRVKRZFDXVHZK\WKH
DPRXQWVSHFLILHGLQWKHQRWLFHVKRXOGQRWEHLPSRVHGDVDSHQDOW\DQGDUHDVRQDEOH
RSSRUWXQLW\RIEHLQJKHDUGVKDOODOVREHJLYHQWRVXFKKRXVLQJILQDQFHLQVWLWXWLRQ
$Q\SHQDOW\LPSRVHGE\WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQNDV
WKHFDVHPD\EHXQGHUWKLVVHFWLRQVKDOOEHSD\DEOHZLWKLQDSHULRGRIWKLUW\GD\VIURP
WKHGDWHRQZKLFKQRWLFHLVVXHGE\WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQNDV
WKHFDVH PD\EHGHPDQGLQJSD\PHQWRIWKH VXPLVVHUYHGRQWKHKRXVLQJILQDQFH
LQVWLWXWLRQZKLFKLVDFRPSDQ\DQGLQWKHHYHQWRIIDLOXUHRIVXFKKRXVLQJILQDQFH
LQVWLWXWLRQWRSD\WKHVXPZLWKLQVXFKSHULRGPD\EHOHYLHGRQDGLUHFWLRQPDGHE\WKH
SULQFLSDOFLYLOFRXUWKDYLQJMXULVGLFWLRQLQWKHDUHDZKHUHWKHUHJLVWHUHGRIILFHRUWKH
KHDGRIILFHRIVXFKKRXVLQJILQDQFHLQVWLWXWLRQLVVLWXDWHG
3URYLGHGWKDWQRVXFKGLUHFWLRQVKDOOEHPDGHH[FHSWRQDQDSSOLFDWLRQPDGHE\
DQRIILFHURIWKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH%DQNDVWKHFDVHPD\EH
DXWKRULVHGLQWKLVEHKDOIWRWKHSULQFLSDOFLYLOFRXUW
7KH FRXUW ZKLFK PDNHV D GLUHFWLRQ XQGHU VXEVHFWLRQ 3 VKDOO LVVXH D
FHUWLILFDWHVSHFLI\LQJWKHVXPSD\DEOHE\WKHKRXVLQJILQDQFHLQVWLWXWLRQZKLFKLVD
FRPSDQ\DQGHYHU\VXFKFHUWLILFDWHVKDOOEHHQIRUFHDEOHLQWKHVDPHPDQQHUDVLILW
ZHUHDGHFUHHPDGHE\WKHFRXUWLQDFLYLOVXLW
1RFRPSODLQWVKDOOEHILOHGDJDLQVWDQ\KRXVLQJILQDQFHLQVWLWXWLRQZKLFKLV
DFRPSDQ\LQDQ\FRXUWRIODZSHUWDLQLQJWRDQ\FRQWUDYHQWLRQRUGHIDXOWLQUHVSHFWRI
ZKLFKDQ\SHQDOW\KDVEHHQLPSRVHGE\WKH1DWLRQDO+RXVLQJ%DQNRUWKH5HVHUYH
%DQNDVWKHFDVHPD\EHXQGHUWKLVVHFWLRQ
:KHUHDQ\ FRPSODLQW KDV EHHQ ILOHG DJDLQVWD KRXVLQJ ILQDQFHLQVWLWXWLRQ
ZKLFKLVD FRPSDQ\LQD FRXUWLQUHVSHFWRI FRQWUDYHQWLRQ RUGHIDXOWRIWKH QDWXUH
UHIHUUHGWRLQVHFWLRQQRSURFHHGLQJVIRULPSRVLWLRQRISHQDOW\DJDLQVWVXFKKRXVLQJ
ILQDQFHLQVWLWXWLRQVKDOOEHWDNHQXQGHUWKLVVHFWLRQ´
3$579,,,
$0(1'0(176727+(352+,%,7,212)BENAMI 3523(57<
75$16$&7,216$&7
,QWKH3URKLELWLRQRIBenami 3URSHUW\7UDQVDFWLRQV$FWKHUHDIWHULQWKLV
3DUW UHIHUUHG WR DV WKH SULQFLSDO$FW LQ VHFWLRQ WKH IROORZLQJ Explanation VKDOO EH
LQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI1RYHPEHU
QDPHO\±±
RI
447
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
³Explanation±±)RU WKH UHPRYDO RI GRXEWV LW LV KHUHE\ FODULILHG WKDW QRWKLQJ
FRQWDLQHGLQWKLVVHFWLRQVKDOODSSO\DQGVKDOOEHGHHPHGWRKDYHHYHUDSSOLHGZKHUH
DQRWLFHXQGHUVXEVHFWLRQ1RIVHFWLRQKDVEHHQLVVXHGE\WKH,QLWLDWLQJ2IILFHU´
,QVHFWLRQRIWKHSULQFLSDO$FWZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU²
DLQVXEVHFWLRQ3IRUWKHZRUGVEUDFNHWVDQGILJXUH³IURPWKHGDWHRILVVXH
RIQRWLFHXQGHUVXEVHFWLRQ1´WKHZRUGVEUDFNHWVDQGILJXUH³IURPWKHODVWGD\RI
WKHPRQWKLQZKLFKWKHQRWLFHXQGHUVXEVHFWLRQ1LVLVVXHG´VKDOOEHVXEVWLWXWHG
ELQVXEVHFWLRQ4IRUWKHZRUGVEUDFNHWVDQGILJXUH³IURPWKHGDWHRILVVXH
RIQRWLFHXQGHUVXEVHFWLRQ1´WKHZRUGVEUDFNHWVDQGILJXUH³IURPWKHODVWGD\RI
WKHPRQWKLQZKLFKWKHQRWLFHXQGHUVXEVHFWLRQ1LVLVVXHG´VKDOOEHVXEVWLWXWHG
FWKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\²
³([SODQDWLRQ±±)RUWKHSXUSRVHVRIWKLVVHFWLRQLQFRPSXWLQJWKHSHULRG
RIOLPLWDWLRQWKHSHULRGGXULQJZKLFKWKHSURFHHGLQJLVVWD\HGE\DQRUGHURU
LQMXQFWLRQRIDQ\FRXUWVKDOOEHH[FOXGHG
3URYLGHGWKDWZKHUHLPPHGLDWHO\DIWHUWKHH[FOXVLRQRIWKHDIRUHVDLGSHULRG
WKHSHULRGRIOLPLWDWLRQUHIHUUHGWRLQVXEVHFWLRQ4DYDLODEOHWRWKH,QLWLDWLQJ
2IILFHUIRUSDVVLQJRUGHURIDWWDFKPHQWLVOHVVWKDQWKLUW\GD\VVXFKUHPDLQLQJ
SHULRGVKDOOEHGHHPHGWREHH[WHQGHGWRWKLUW\GD\V
3URYLGHGIXUWKHUWKDWZKHUHLPPHGLDWHO\DIWHUWKHH[FOXVLRQRIWKHDIRUHVDLG
SHULRGWKHSHULRGRIOLPLWDWLRQUHIHUUHGWRLQVXEVHFWLRQ5DYDLODEOHWRWKH,QLWLDWLQJ
2IILFHUWRUHIHUWKHRUGHURIDWWDFKPHQWWR$GMXGLFDWLQJ$XWKRULW\LVOHVVWKDQVHYHQ
GD\VVXFKUHPDLQLQJSHULRGVKDOOEHGHHPHGWREHH[WHQGHGWRVHYHQGD\V´
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ7ZLWKHIIHFWIURPWKHVWGD\
RI6HSWHPEHUWKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\²
³Explanation²)RUWKHSXUSRVHVRIWKLVVXEVHFWLRQLQFRPSXWLQJWKHSHULRG
RIOLPLWDWLRQWKHSHULRGGXULQJZKLFKWKHSURFHHGLQJLVVWD\HGE\DQRUGHURULQMXQFWLRQ
RIDQ\FRXUWVKDOOEHH[FOXGHG
3URYLGHGWKDWZKHUHLPPHGLDWHO\DIWHUWKHH[FOXVLRQRIWKHDIRUHVDLGSHULRGWKH
SHULRGRIOLPLWDWLRQDYDLODEOHWRWKH$GMXGLFDWLQJ$XWKRULW\IRUSDVVLQJRUGHULVOHVV
WKDQVL[W\GD\VVXFKUHPDLQLQJSHULRGVKDOOEHGHHPHGWREHH[WHQGHGWRVL[W\GD\V´
,QVHFWLRQRIWKHSULQFLSDO$FWIRUWKHZRUGVWKH$GMXGLFDWLQJ$XWKRULW\WKH
ZRUGVDQ\DXWKRULW\VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU
,QVHFWLRQRIWKHSULQFLSDO$FWZLWKHIIHFWIURPWKHVWGD\RI 6HSWHPEHU²
DDIWHUVXEVHFWLRQ1WKHIROORZLQJVXEVHFWLRQVKDOOEHLQVHUWHGQDPHO\²
1A$Q\SHUVRQDJJULHYHGE\DQRUGHUSDVVHGE\WKHDXWKRULW\XQGHU
VHFWLRQ$PD\SUHIHUDQDSSHDOLQVXFKIRUPDORQJZLWKVXFKIHHVDVPD\EH
SUHVFULEHGWRWKH$SSHOODWH7ULEXQDODJDLQVWWKHVDLGRUGHUZLWKLQDSHULRGRI
IRUW\ILYHGD\VIURPWKHGDWHRIWKDWRUGHU
ELQVXEVHFWLRQ3DIWHUWKHZRUGEUDFNHWVDQGILJXUHVXEVHFWLRQ1WKH
ZRUGVEUDFNHWVILJXUHDQGOHWWHURUVXEVHFWLRQ1AVKDOOEHLQVHUWHG
,QVHFWLRQRIWKHSULQFLSDO$FWIRUVXEVHFWLRQ1WKHIROORZLQJVXEVHFWLRQ
VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHUQDPHO\²
17KH$SSHOODWH7ULEXQDORUDQ\DXWKRULW\PD\LQRUGHUWRUHFWLI\DQ\PLVWDNH
DSSDUHQWRQWKHIDFHRIWKHUHFRUGDPHQGDQ\RUGHUSDVVHGE\LWXQGHUWKHSURYLVLRQV
RIWKLV$FWZLWKLQDSHULRGRIRQH\HDUIURPWKHHQGRIWKHPRQWKLQZKLFKVXFKRUGHU
ZDV SDVVHG
,QWKHSULQFLSDO$FWDIWHUVHFWLRQWKHIROORZLQJVHFWLRQVVKDOOEHLQVHUWHGZLWK
HIIHFWIURPWKHVWGD\RI6HSWHPEHUQDPHO\²
³$1$Q\SHUVRQZKRIDLOVWR±±
LFRPSO\ZLWKVXPPRQVLVVXHGXQGHUVXEVHFWLRQ1RIVHFWLRQRU
LLIXUQLVKLQIRUPDWLRQDVUHTXLUHGXQGHUVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
,QVHUWLRQ
RI
QHZ VHFWLRQV
$DQG%
3HQDOW\IRU
IDLOXUHWRFRPSO\
ZLWKQRWLFHVRU
IXUQLVK
LQIRUPDWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
448
3URRIRI
HQWULHVLQ
UHFRUGVRU
GRFXPHQWV
$PHQGPHQW
RIVHFWLRQ
&RPPHQFHPHQW
RIWKLV3DUW
$PHQGPHQW
RIVHFWLRQ
VKDOOEHOLDEOHWRSD\SHQDOW\RIWZHQW\ILYHWKRXVDQGUXSHHVIRUHDFKVXFKIDLOXUH
7KHSHQDOW\XQGHUVXEVHFWLRQ1VKDOOEHLPSRVHGE\WKHDXWKRULW\ZKR
KDGLVVXHGWKHVXPPRQVRUFDOOHGIRUWKHLQIRUPDWLRQ
1RRUGHUXQGHUVXEVHFWLRQ2VKDOOEHSDVVHGE\WKHDXWKRULW\XQOHVVWKHSHUVRQ
RQZKRPWKHSHQDOW\LVWREHLPSRVHGKDVEHHQJLYHQDQRSSRUWXQLW\RIEHLQJKHDUG
3URYLGHGWKDWQRSHQDOW\VKDOOEHLPSRVHGLIVXFKSHUVRQSURYHVWKDWWKHUHZHUH
JRRGDQGVXIILFLHQWUHDVRQVZKLFKSUHYHQWHGKLPIURPFRPSO\LQJZLWKWKHVXPPRQV
RUIXUQLVKLQJLQIRUPDWLRQ
%7KHHQWULHVLQWKHUHFRUGVRURWKHUGRFXPHQWVLQWKHFXVWRG\RIDQDXWKRULW\
VKDOOEHDGPLWWHGLQHYLGHQFHLQDQ\SURFHHGLQJVIRUWKHSURVHFXWLRQRIDQ\SHUVRQIRU
DQRIIHQFHXQGHUVHFWLRQRUWKLV&KDSWHUDVWKHFDVHPD\EHDQGDOOVXFKHQWULHVPD\
EHSURYHGHLWKHUE\±±
LWKHSURGXFWLRQRIWKHUHFRUGVRURWKHUGRFXPHQWVLQWKHFXVWRG\RIWKH
DXWKRULW\FRQWDLQLQJVXFKHQWULHVRU
LLWKHSURGXFWLRQRIDFRS\RIWKHHQWULHVFHUWLILHGE\WKHDXWKRULW\KDYLQJ
FXVWRG\RIWKHUHFRUGVRURWKHUGRFXPHQWVXQGHULWVVLJQDWXUHVWDWLQJWKDWLWLV
DWUXHFRS\RIWKHRULJLQDOHQWULHVDQGWKDWVXFKRULJLQDOHQWULHVDUHFRQWDLQHGLQ
WKHUHFRUGVRURWKHUGRFXPHQWVLQLWVFXVWRG\´
,QVHFWLRQRIWKHSULQFLSDO$FWZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU²
LIRUWKHZRUG³%RDUG´WKHZRUGV³FRPSHWHQWDXWKRULW\´VKDOOEHVXEVWLWXWHG
LLWKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\±±
µ([SODQDWLRQ±±)RUWKH SXUSRVHV RI WKLV VHFWLRQ ³FRPSHWHQW DXWKRULW\´
PHDQVD&RPPLVVLRQHUD'LUHFWRUD3ULQFLSDO&RPPLVVLRQHURI,QFRPHWD[RUD
3ULQFLSDO'LUHFWRURI,QFRPHWD[DVGHILQHGLQFODXVH16FODXVH21FODXVH34B
DQGFODXVH34CUHVSHFWLYHO\RIVHFWLRQRIWKH,QFRPHWD[$FW¶
3$57,;
$0(1'0(17727+(6(&85,7,(6$1'(;&+$1*(%2$5'2),1',$$&7
7KHSURYLVLRQVRIWKLV3DUWVKDOOFRPHLQWRIRUFHRQVXFKGDWHDVWKH&HQWUDO
*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQW
,QWKH6HFXULWLHVDQG([FKDQJH%RDUGRI,QGLD$FWKHUHDIWHULQWKLV3DUW
UHIHUUHGWRDVWKHSULQFLSDO$FWLQVHFWLRQ²
LLQVXEVHFWLRQ 2 DIWHU FODXVH c WKH IROORZLQJ FODXVH VKDOO EH LQVHUWHG
QDPHO\²
RI
RI
$PHQGPHQW
RIVHFWLRQ
&
$PHQGPHQW
RIVHFWLRQ
)
dWKHFDSLWDOH[SHQGLWXUHDVSHUDQQXDOFDSLWDOH[SHQGLWXUHSODQDSSURYHG
E\WKH%RDUGDQGWKH&HQWUDO*RYHUQPHQW
LLDIWHUVXEVHFWLRQ2WKHIROORZLQJVXEVHFWLRQVVKDOOEHLQVHUWHGQDPHO\²
37KH%RDUGVKDOOFRQVWLWXWHD5HVHUYH)XQGDQGWZHQW\ILYHSHUFHQW
RIWKHDQQXDOVXUSOXVRIWKH*HQHUDO)XQGLQDQ\\HDUVKDOOEHFUHGLWHGWRVXFK
5HVHUYH)XQGDQGVXFKIXQGVKDOOQRWH[FHHGWKHWRWDORIDQQXDOH[SHQGLWXUHRI
SUHFHGLQJWZRILQDQFLDO\HDUV
$IWHULQFXUULQJDOOWKHH[SHQVHVUHIHUUHGWRLQVXEVHFWLRQ2DQGWUDQVIHU
WR5HVHUYH)XQGDVVSHFLILHGLQVXEVHFWLRQ3WKHVXUSOXVRIWKH*HQHUDO)XQG
VKDOOEHWUDQVIHUUHGWRWKH&RQVROLGDWHG)XQGRI,QGLD
,QVHFWLRQ&RI WKHSULQFLSDO$FW DIWHUWKHZRUGVDIWHUKDYLQJEHHQFDOOHG
XSRQ E\ WKH %RDUG LQ ZULWLQJ WKH ZRUGV LQFOXGLQJ E\ DQ\ PHDQV RI HOHFWURQLF
FRPPXQLFDWLRQVKDOOEHLQVHUWHG
,QVHFWLRQ)RIWKHSULQFLSDO$FWLQVXEFODXVHaDIWHUWKHZRUGVRQHODNK
UXSHHVEXWZKLFKPD\H[WHQGWRWKHZRUGVRQHFURUHUXSHHVVKDOOEHLQVHUWHG
449
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
$IWHUVHFWLRQ+$RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
QDPHO\²
,QVHUWLRQRIQHZ
VHFWLRQ+$$
RI
RI
µ+$$$Q\SHUVRQZKR²
DNQRZLQJO\DOWHUVGHVWUR\VPXWLODWHVFRQFHDOVIDOVLILHVRUPDNHVD
IDOVHHQWU\LQDQ\LQIRUPDWLRQUHFRUGGRFXPHQWLQFOXGLQJHOHFWURQLFUHFRUGV
ZKLFKLVUHTXLUHGXQGHUWKLV$FWRUDQ\UXOHVRUUHJXODWLRQVPDGHWKHUHXQGHUVR
DVWRLPSHGHREVWUXFWRULQIOXHQFHWKHLQYHVWLJDWLRQLQTXLU\DXGLWLQVSHFWLRQ
RUSURSHUDGPLQLVWUDWLRQRIDQ\PDWWHUZLWKLQWKHMXULVGLFWLRQRIWKH%RDUG
Explanation²)RUWKHSXUSRVHVRIWKLVFODXVHDSHUVRQVKDOOEHGHHPHG
WRKDYHDOWHUHGFRQFHDOHGRUGHVWUR\HGVXFKLQIRUPDWLRQUHFRUGRUGRFXPHQW
LQFDVHKHNQRZLQJO\IDLOVWRLPPHGLDWHO\UHSRUWWKHPDWWHUWRWKH%RDUGRUIDLOVWR
SUHVHUYH WKH VDPHWLOO VXFK LQIRUPDWLRQ FRQWLQXHV WR EH UHOHYDQW WR DQ\
LQYHVWLJDWLRQLQTXLU\DXGLWLQVSHFWLRQRUSURFHHGLQJZKLFKPD\EHLQLWLDWHG
E\WKH%RDUGDQGFRQFOXVLRQWKHUHRI
EZLWKRXWEHLQJDXWKRULVHGWRGRVRDFFHVVRUWULHVWRDFFHVVRUGHQLHV
RIDFFHVVRUPRGLILHVDFFHVVSDUDPHWHUVWRWKHUHJXODWRU\GDWDLQWKHGDWDEDVH
FZLWKRXW EHLQJ DXWKRULVHG WR GR VR GRZQORDGV H[WUDFWV FRSLHV RU
UHSURGXFHVLQDQ\IRUPWKHUHJXODWRU\GDWDPDLQWDLQHGLQWKHV\VWHPGDWDEDVH
G NQRZLQJO\ LQWURGXFHV DQ\ FRPSXWHU YLUXV RU RWKHU FRPSXWHU
FRQWDPLQDQWLQWRWKHV\VWHPGDWDEDVHDQGEULQJVRXWDWUDGLQJKDOW
HZLWKRXWDXWKRULVDWLRQGLVUXSWVWKHIXQFWLRQLQJRIV\VWHPGDWDEDVH
INQRZLQJO\ GDPDJHV GHVWUR\V GHOHWHV DOWHUV GLPLQLVKHV LQ YDOXH RU
XWLOLW\RUDIIHFWVE\DQ\PHDQVWKHUHJXODWRU\GDWDLQWKHV\VWHPGDWDEDVHRU
JNQRZLQJO\SURYLGHVDQ\DVVLVWDQFHWRRUFDXVHVDQ\RWKHUSHUVRQWR
GRDQ\RIWKHDFWVVSHFLILHGLQFODXVHVaWRf
VKDOOEHOLDEOHWRDSHQDOW\ZKLFKVKDOOQRWEHOHVVWKDQRQHODNKUXSHHVEXWZKLFKPD\H[WHQG
WRWHQFURUHUXSHHVRUWKUHHWLPHVWKHDPRXQWRISURILWVPDGHRXWRIVXFKDFWZKLFKHYHULV
KLJKHU
Explanation²,Q WKLV VHFWLRQ WKH H[SUHVVLRQV FRPSXWHU FRQWDPLQDQW FRPSXWHU
YLUXV DQG GDPDJH VKDOO KDYH WKH PHDQLQJV UHVSHFWLYHO\ DVVLJQHG WR WKHP XQGHU
VHFWLRQRIWKH,QIRUPDWLRQ7HFKQRORJ\$FW
3$57;
$0(1'0(176727+(&(175$/52$'$1',1)5$6758&785(
)81'$&7
,Q WKH &HQWUDO 5RDG DQG ,QIUDVWUXFWXUH )XQG$FW KHUHDIWHU LQ WKLV 3DUW
UHIHUUHGWRDVWKHSULQFLSDO$FWLQVHFWLRQLQVXEVHFWLRQ1±±
DIRUFODXVHivWKHIROORZLQJFODXVHVKDOOEHVXEVWLWXWHGQDPHO\±±
³ivIRUPXODWLRQRIFULWHULDIRUDOORFDWLRQRIIXQGVIRUGHYHORSPHQWDQG
PDLQWHQDQFH RI 6WDWH URDG SURMHFWV LQFOXGLQJ WKH SURMHFWV RI LQWHU6WDWH DQG
HFRQRPLF LPSRUWDQFH´
EFODXVHVvDQGviiVKDOOEHRPLWWHG
,QVHFWLRQRIWKHSULQFLSDO $FWIRUVXEVHFWLRQ1WKHIROORZLQJ
VXEVHFWLRQ VKDOO EH VXEVWLWXWHG QDPHO\±±
³1 7KH VKDUH RI WKH )XQG WR EH VSHQW RQ GHYHORSPHQW DQG PDLQWHQDQFH RI
6WDWHURDGVEDVHGRQWKHFULWHULDIRUPXODWHGXQGHUFODXVHivRIVXEVHFWLRQ1RI
VHFWLRQVKDOOEHDOORFDWHGLQVXFKPDQQHUDVPD\EHILQDOLVHGE\WKH&RPPLWWHH
UHIHUUHGWRLQVHFWLRQ$´
3HQDOW\IRU
DOWHUDWLRQ
GHVWUXFWLRQ
HWFRI
UHFRUGVDQG
IDLOXUHWR
SURWHFWWKH
HOHFWURQLF
GDWDEDVHRI
%RDUG
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
450
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RI$FW RI
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ2FODXVHcVKDOOEHRPLWWHG
3$57;,
$0(1'0(17727+(),1$1&($&7
,QWKH)LQDQFH$FWLQWKH(LJKWK6FKHGXOH±±
DDJDLQVW,WHP1RIRUWKHHQWU\LQFROXPQWKHHQWU\³5VSHUOLWUH´VKDOO
EHVXEVWLWXWHG
EDJDLQVW,WHP1RIRUWKHHQWU\LQFROXPQWKHHQWU\³5VSHUOLWUH´VKDOO
EHVXEVWLWXWHG
$PHQGPHQW
RI$FW RI
&RPPHQFHPHQW
RIWKLV3DUW
$PHQGPHQW
RIVHFWLRQ
3$57;,,
$0(1'0(176727+(81,7758672),1',$75$16)(52)81'(57$.,1*$1'5(3($/$&7
,QWKH8QLW7UXVWRI,QGLD7UDQVIHURI8QGHUWDNLQJDQG5HSHDO$FWLQ
VHFWLRQLQ VXEVHFWLRQ 1 IRUWKH ZRUGVILJXUHV DQG OHWWHUV³WKH VW GD\RI 0DUFK
´WKHZRUGVILJXUHVDQGOHWWHUV³WKHVWGD\RI0DUFK´VKDOOEHVXEVWLWXWHGDQG
VKDOOEHGHHPHGWRKDYHEHHQVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI$SULO
3$57;,,,
$0(1'0(176727+(35(9(17,212)021(</$81'(5,1*$&7
&ODXVHiiiRIVHFWLRQVHFWLRQV$$%&DQG'VKDOOFRPH
LQWRIRUFHIURPWKHVWGD\RI$XJXVW
,QWKH3UHYHQWLRQRI0RQH\ODXQGHULQJ$FWKHUHDIWHULQWKLV3DUWUHIHUUHGWR
DVWKHSULQFLSDO$FWLQVHFWLRQLQVXEVHFWLRQ1±±
LLQFODXVHnLQVXEFODXVHiWKHZRUG³VXEEURNHU´VKDOOEHRPLWWHG
LLLQFODXVHsaIRUVXEFODXVHiiWKHIROORZLQJVXEFODXVHVKDOOEHVXEVWLWXWHG
QDPHO\±±
RI
$PHQGPHQW
RIVHFWLRQ
µµii,QVSHFWRU*HQHUDORI5HJLVWUDWLRQDSSRLQWHGXQGHUVHFWLRQRIWKH
5HJLVWUDWLRQ$FWDVPD\EHQRWLILHGE\WKH&HQWUDO*RYHUQPHQW¶¶
LLLLQFODXVHuWKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\²
Explanation.—)RU WKH UHPRYDO RI GRXEWV LW LV KHUHE\ FODULILHG WKDW
SURFHHGV RI FULPH LQFOXGH SURSHUW\ QRW RQO\ GHULYHG RU REWDLQHG IURP WKH
VFKHGXOHG RIIHQFH EXW DOVR DQ\ SURSHUW\ ZKLFK PD\ GLUHFWO\ RU LQGLUHFWO\ EH
GHULYHGRUREWDLQHGDVDUHVXOWRIDQ\FULPLQDODFWLYLW\UHODWDEOHWRWKHVFKHGXOHG
RIIHQFH
,QVHFWLRQRIWKHSULQFLSDO$FWWKHIROORZLQJExplanation VKDOOEHLQVHUWHG
QDPHO\²
RI
µµExplanation.—)RUWKHUHPRYDORIGRXEWVLWLVKHUHE\FODULILHGWKDW²
LDSHUVRQVKDOOEHJXLOW\RIRIIHQFHRIPRQH\ODXQGHULQJLIVXFKSHUVRQ
LVIRXQGWRKDYHGLUHFWO\RULQGLUHFWO\DWWHPSWHGWRLQGXOJHRUNQRZLQJO\DVVLVWHG
RUNQRZLQJO\LVDSDUW\RULVDFWXDOO\LQYROYHGLQRQHRUPRUHRIWKHIROORZLQJ
SURFHVVHVRUDFWLYLWLHVFRQQHFWHGZLWKSURFHHGVRIFULPHQDPHO\²
DFRQFHDOPHQWRU
ESRVVHVVLRQ RU
FDFTXLVLWLRQRU
GXVHRU
HSURMHFWLQJDVXQWDLQWHGSURSHUW\RU
IFODLPLQJDVXQWDLQWHGSURSHUW\
LQDQ\PDQQHUZKDWVRHYHU
451
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
LLWKHSURFHVVRUDFWLYLW\FRQQHFWHGZLWKSURFHHGVRIFULPHLVDFRQWLQXLQJ
DFWLYLW\DQGFRQWLQXHVWLOOVXFKWLPHDSHUVRQLVGLUHFWO\RULQGLUHFWO\HQMR\LQJ
WKHSURFHHGVRIFULPHE\LWVFRQFHDOPHQWRUSRVVHVVLRQRUDFTXLVLWLRQRUXVHRU
SURMHFWLQJLWDVXQWDLQWHGSURSHUW\RUFODLPLQJLWDVXQWDLQWHGSURSHUW\LQDQ\
PDQQHU ZKDWVRHYHU
,QVHFWLRQ$RIWKHSULQFLSDO$FWLQVXEVHFWLRQ1IRUWKHZRUGVEUDFNHWVDQG
ILJXUHV³VXEVHFWLRQ1RIVHFWLRQ´WKHZRUGVILJXUHVOHWWHUVDQGEUDFNHWV³VHFWLRQ$
VXEVHFWLRQ1RIVHFWLRQVXEVHFWLRQ1RIVHFWLRQ$$´VKDOOEHVXEVWLWXWHG
$IWHUVHFWLRQ$RIWKHSULQFLSDO$FWWKHIROORZLQJVHFWLRQVKDOOEHLQVHUWHG
QDPHO\±±
µ$$ 1 (YHU\ UHSRUWLQJ HQWLW\ VKDOO SULRU WR WKH FRPPHQFHPHQW RI HDFK
VSHFLILHGWUDQVDFWLRQ²
DYHUWLI\WKHLGHQWLW\RIWKHFOLHQWVXQGHUWDNLQJVXFKVSHFLILHGWUDQVDFWLRQ
E\DXWKHQWLFDWLRQXQGHUWKH$DGKDDU7DUJHWHG'HOLYHU\RI)LQDQFLDODQG2WKHU
6XEVLGLHV%HQHILWVDQG6HUYLFHV$FWLQVXFKPDQQHUDQGVXEMHFWWRVXFK
FRQGLWLRQVDVPD\EHSUHVFULEHG
3URYLGHGWKDWZKHUHYHULILFDWLRQUHTXLUHVDXWKHQWLFDWLRQRIDSHUVRQZKR
LVQRWHQWLWOHGWRREWDLQDQ$DGKDDUQXPEHUXQGHUWKHSURYLVLRQVRIWKHVDLG$FW
YHULILFDWLRQWRDXWKHQWLFDWHWKHLGHQWLW\RIWKHFOLHQWXQGHUWDNLQJVXFKVSHFLILHG
WUDQVDFWLRQ VKDOO EH FDUULHG RXW E\ VXFK RWKHU SURFHVV RU PRGH DV PD\ EH
SUHVFULEHG
EWDNHDGGLWLRQDOVWHSVWRH[DPLQHWKHRZQHUVKLSDQGILQDQFLDOSRVLWLRQ
LQFOXGLQJVRXUFHVRIIXQGVRIWKHFOLHQWLQVXFKPDQQHUDVPD\EHSUHVFULEHG
FWDNHDGGLWLRQDOVWHSVDVPD\EHSUHVFULEHGWRUHFRUGWKHSXUSRVHEHKLQG
FRQGXFWLQJWKHVSHFLILHGWUDQVDFWLRQDQGWKHLQWHQGHGQDWXUHRIWKHUHODWLRQVKLS
EHWZHHQ WKH WUDQVDFWLRQ SDUWLHV
:KHUHWKHFOLHQWIDLOVWRIXOILOWKHFRQGLWLRQVODLGGRZQXQGHUVXEVHFWLRQ1
WKHUHSRUWLQJHQWLW\VKDOOQRWDOORZWKHVSHFLILHGWUDQVDFWLRQWREHFDUULHGRXW
:KHUH DQ\ VSHFLILHG WUDQVDFWLRQ RU VHULHV RI VSHFLILHG WUDQVDFWLRQV
XQGHUWDNHQE\DFOLHQWLVFRQVLGHUHGVXVSLFLRXVRUOLNHO\WRLQYROYHSURFHHGVRIFULPH
WKHUHSRUWLQJHQWLW\VKDOOLQFUHDVHWKHIXWXUHPRQLWRULQJRIWKHEXVLQHVVUHODWLRQVKLS
ZLWKWKHFOLHQWLQFOXGLQJJUHDWHUVFUXWLQ\RUWUDQVDFWLRQVLQVXFKPDQQHUDVPD\EH
SUHVFULEHG
7KHLQIRUPDWLRQREWDLQHGZKLOHDSSO\LQJWKHHQKDQFHGGXHGLOLJHQFHPHDVXUHV
XQGHUVXEVHFWLRQ1VKDOOEHPDLQWDLQHGIRUDSHULRGRIILYH\HDUVIURPWKHGDWHRI
WUDQVDFWLRQEHWZHHQDFOLHQWDQGWKHUHSRUWLQJHQWLW\
Explanation.—)RUWKHSXUSRVHVRIWKLVVHFWLRQVSHFLILHGWUDQVDFWLRQPHDQV²
DDQ\ZLWKGUDZDORUGHSRVLWLQFDVKH[FHHGLQJVXFKDPRXQW
EDQ\WUDQVDFWLRQLQIRUHLJQH[FKDQJHH[FHHGLQJVXFKDPRXQW
FDQ\WUDQVDFWLRQLQDQ\KLJKYDOXHLPSRUWVRUUHPLWWDQFHV
GVXFKRWKHUWUDQVDFWLRQRUFODVVRIWUDQVDFWLRQVLQWKHLQWHUHVWRIUHYHQXH
RUZKHUHWKHUHLVDKLJKULVNRUPRQH\ODXQGHULQJRUWHUURULVWILQDQFLQJ
DVPD\EHSUHVFULEHG¶
,QVHFWLRQRIWKHSULQFLSDO $FWIRUWKHZRUGVEUDFNHWVDQGILJXUHV³VXE
VHFWLRQ 1 RI VHFWLRQ ´ WKH ZRUGV ILJXUHV OHWWHUV DQG EUDFNHWV ³VHFWLRQ $VXE
VHFWLRQ1RIVHFWLRQDQGVXEVHFWLRQ1RIVHFWLRQ$$´VKDOOEHVXEVWLWXWHG
$PHQGPHQW
RIVHFWLRQ
$
,QVHUWLRQ RI
QHZ VHFWLRQ
$$
(QKDQFHGGXH
GLOLJHQFH
$PHQGPHQW
RIVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
452
$PHQGPHQWRI
VHFWLRQ
$PHQGPHQWRI
VHFWLRQ
$PHQGPHQWRI
VHFWLRQ
$PHQGPHQWRI
VHFWLRQ
,QVHUWLRQ RI
QHZ VHFWLRQ
$
,QWHU
PLQLVWHULDO
&RRUGLQDWLRQ
&RPPLWWHH
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ1WKHSURYLVRVKDOOEHRPLWWHG
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ1WKHSURYLVRVKDOOEHRPLWWHG
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ1²
LDIWHUFODXVHbWKHIROORZLQJSURYLVRVKDOOEHLQVHUWHGQDPHO\²
3URYLGHGWKDWDIWHUFRQFOXVLRQRILQYHVWLJDWLRQLIQRRIIHQFHRIPRQH\
ODXQGHULQJLVPDGHRXWUHTXLULQJILOLQJRIVXFKFRPSODLQWWKHVDLGDXWKRULW\VKDOO
VXEPLWDFORVXUHUHSRUWEHIRUHWKH6SHFLDO&RXUWRU
LLDIWHUFODXVHdWKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\²
"Explanation.—)RUWKHUHPRYDORIGRXEWVLWLVFODULILHGWKDW²
LWKHMXULVGLFWLRQRIWKH6SHFLDO&RXUWZKLOHGHDOLQJZLWKWKHRIIHQFH
XQGHUWKLV$FWGXULQJLQYHVWLJDWLRQHQTXLU\RUWULDOXQGHUWKLV$FWVKDOO
QRW EH GHSHQGHQW XSRQ DQ\ RUGHUV SDVVHG LQ UHVSHFW RI WKH VFKHGXOHG
RIIHQFHDQGWKHWULDORIERWKVHWVRIRIIHQFHVE\WKHVDPHFRXUWVKDOOQRW
EHFRQVWUXHGDVMRLQWWULDO
LL WKH FRPSODLQW VKDOO EH GHHPHG WR LQFOXGH DQ\ VXEVHTXHQW
FRPSODLQW LQ UHVSHFW RI IXUWKHU LQYHVWLJDWLRQ WKDW PD\ EH FRQGXFWHG WR
EULQJ DQ\ IXUWKHU HYLGHQFH RUDO RU GRFXPHQWDU\ DJDLQVW DQ\ DFFXVHG
SHUVRQLQYROYHGLQUHVSHFWRIWKHRIIHQFHIRUZKLFKFRPSODLQWKDVDOUHDG\
EHHQILOHGZKHWKHUQDPHGLQWKHRULJLQDOFRPSODLQWRUQRW
,QVHFWLRQRIWKHSULQFLSDO$FWDIWHUVXEVHFWLRQ2WKHIROORZLQJExplanation
VKDOOEHLQVHUWHGQDPHO\²
‘Explanation.—)RUWKHUHPRYDORIGRXEWVLWLVFODULILHGWKDWWKHH[SUHVVLRQ2IIHQFHV
WREHFRJQL]DEOHDQGQRQEDLODEOHVKDOOPHDQDQGVKDOOEHGHHPHGWRKDYHDOZD\VPHDQW
WKDW DOO RIIHQFHV XQGHU WKLV$FW VKDOO EH FRJQL]DEOH RIIHQFHV DQG QRQEDLODEOH RIIHQFHV
QRWZLWKVWDQGLQJDQ\WKLQJWRWKHFRQWUDU\FRQWDLQHGLQWKH&RGHRI&ULPLQDO3URFHGXUH
DQGDFFRUGLQJO\WKHRIILFHUVDXWKRULVHGXQGHUWKLV$FWDUHHPSRZHUHGWRDUUHVWDQDFFXVHG
ZLWKRXWZDUUDQWVXEMHFWWRWKHIXOILOPHQWRIFRQGLWLRQVXQGHUVHFWLRQDQGVXEMHFWWRWKH
FRQGLWLRQV HQVKULQHG XQGHU WKLV VHFWLRQ
$IWHU VHFWLRQ RI WKH SULQFLSDO$FW WKH IROORZLQJ VHFWLRQ VKDOO EH LQVHUWHG
QDPHO\²
³$7KH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQFRQVWLWXWHDQ,QWHUPLQLVWHULDO
&RRUGLQDWLRQ &RPPLWWHH IRU LQWHUGHSDUWPHQWDO DQG LQWHUDJHQF\ FRRUGLQDWLRQ IRU
WKHIROORZLQJSXUSRVHVQDPHO\²
DRSHUDWLRQDO FRRSHUDWLRQ EHWZHHQ WKH *RYHUQPHQW ODZ HQIRUFHPHQW
DJHQFLHVWKH)LQDQFLDO,QWHOOLJHQFH8QLW,QGLDDQGWKHUHJXODWRUVRUVXSHUYLVRUV
ESROLF\FRRSHUDWLRQDQGFRRUGLQDWLRQDFURVVDOOUHOHYDQWRUFRPSHWHQW
DXWKRULWLHV
FVXFKFRQVXOWDWLRQDPRQJWKHFRQFHUQHGDXWKRULWLHVWKHILQDQFLDOVHFWRU
DQGRWKHUVHFWRUVDVDUHDSSURSULDWHDQGDUHUHODWHGWRDQWLPRQH\ODXQGHULQJ
RUFRXQWHULQJWKHILQDQFLQJRIWHUURULVPODZVUHJXODWLRQVDQGJXLGHOLQHV
GGHYHORSPHQWDQGLPSOHPHQWLQJSROLFLHVRQDQWLPRQH\ODXQGHULQJRU
FRXQWHULQJWKHILQDQFLQJRIWHUURULVPDQG
HDQ\RWKHUPDWWHUDVWKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQVSHFLI\
LQWKLVEHKDOI´
RI
453
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ2DIWHUFODXVHjjWKHIROORZLQJ
FODXVHVVKDOOEHLQVHUWHGQDPHO\±±
³jjaWKHPDQQHUDQGWKHFRQGLWLRQVLQZKLFKDXWKHQWLFDWLRQRIWKHLGHQWLW\RI
FOLHQWVVKDOOEHYHULILHGE\WKHUHSRUWLQJHQWLWLHVXQGHUFODXVHaRIVXEVHFWLRQ1RI
VHFWLRQ $$
jjbWKHPDQQHURILGHQWLI\LQJWKHRZQHUVKLSDQGILQDQFLDOSRVLWLRQRIWKHFOLHQW
XQGHUFODXVHbRIVXEVHFWLRQ1RIVHFWLRQ$$
jjc DGGLWLRQDO VWHSV WR UHFRUG WKH SXUSRVH EHKLQG FRQGXFWLQJ WKH VSHFLILHG
WUDQVDFWLRQDQGWKHLQWHQGHGQDWXUHRIWKHUHODWLRQVKLSEHWZHHQWKHWUDQVDFWLRQSDUWLHV
XQGHUFODXVHcRIVXEVHFWLRQ1RIVHFWLRQ$$
jjd PDQQHU RI LQFUHDVLQJ WKH IXWXUH PRQLWRULQJ XQGHU VXEVHFWLRQ 3 RI
VHFWLRQ$$¶¶
$PHQGPHQWRI
VHFWLRQ
RI
RI
RI
RI
3$57;,9
$0(1'0(17727+(),1$1&(12$&7
,QVHFWLRQRIWKH)LQDQFH1R$FWZLWKHIIHFWIURPWKHVWGD\RI
6HSWHPEHU±±
,LQFODXVHaLQVXEFODXVHiiIRUWKHZRUGV³VHWWOHPHQWSULFH´WKHZRUGV
³LQWULQVLFYDOXH´VKDOOEHVXEVWLWXWHG
,,DIWHUWKHSURYLVRWKHIROORZLQJExplanation VKDOOEHLQVHUWHGQDPHO\±±
µExplanation.±±)RUWKHSXUSRVHVRIWKLVVHFWLRQWKHH[SUHVVLRQ³LQWULQVLF
YDOXH´PHDQVWKHGLIIHUHQFHEHWZHHQWKHVHWWOHPHQWSULFHDQGWKHVWULNHSULFH¶
3$57;9
$0(1'0(17727+(3$<0(17$1'6(77/(0(176<67(06$&7
,QWKH3D\PHQWDQG6HWWOHPHQW6\VWHPV$FWDIWHUVHFWLRQWKHIROORZLQJ
VHFWLRQVKDOOEHLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI1RYHPEHUQDPHO\±±
³$ 1RWZLWKVWDQGLQJ DQ\WKLQJ FRQWDLQHG LQ WKLV $FW QR EDQN RU V\VWHP
SURYLGHUVKDOOLPSRVHZKHWKHUGLUHFWO\RULQGLUHFWO\DQ\FKDUJHXSRQDSHUVRQPDNLQJ
RUUHFHLYLQJDSD\PHQWE\XVLQJWKHHOHFWURQLFPRGHVRISD\PHQWSUHVFULEHGXQGHU
VHFWLRQ68RIWKH,QFRPHWD[$FW´
3$57;9,
$0(1'0(17727+(%/$&.021(<81',6&/26(')25(,*1
,1&20($1'$66(76$1',0326,7,212)7$;$&7
,QWKH%ODFN0RQH\8QGLVFORVHG)RUHLJQ,QFRPHDQG$VVHWVDQG,PSRVLWLRQRI
7D[$FWKHUHDIWHULQWKLV3DUWUHIHUUHGWRDVWKHSULQFLSDO$FWLQVHFWLRQIRUFODXVH2
WKHIROORZLQJFODXVHVKDOOEHVXEVWLWXWHGDQGVKDOOEHGHHPHGWRKDYHEHHQVXEVWLWXWHGZLWK
HIIHFWIURPWKHVWGD\RI-XO\QDPHO\±±
µ2 ³DVVHVVHH´ PHDQV D SHUVRQ±±
D EHLQJ D UHVLGHQW LQ ,QGLD ZLWKLQ WKH PHDQLQJ RI VHFWLRQ RI WKH
,QFRPHWD[$FWLQWKHSUHYLRXV\HDURU
E EHLQJ D QRQUHVLGHQW RU QRW RUGLQDULO\ UHVLGHQW LQ ,QGLD ZLWKLQ WKH
PHDQLQJRIFODXVH6RIVHFWLRQRIWKH,QFRPHWD[$FWLQWKHSUHYLRXV
\HDUZKRZDVUHVLGHQWLQ,QGLDHLWKHULQWKHSUHYLRXV\HDUWRZKLFKWKHLQFRPH
UHIHUUHGWRLQVHFWLRQUHODWHVRULQWKHSUHYLRXV\HDULQZKLFKWKHXQGLVFORVHG
DVVHWORFDWHGRXWVLGH,QGLDZDVDFTXLUHG
$PHQGPHQW
RI$FW RI
$PHQGPHQW
RI$FW RI
%DQNHWF
QRWWRLPSRVH
FKDUJHIRU
XVLQJ
HOHFWURQLF
PRGHVRI
SD\PHQW
$PHQGPHQW
RIVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
454
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RIVHFWLRQ
$PHQGPHQW
RI$FW RI
5HSHDO
3URYLGHG WKDW WKH SUHYLRXV \HDU LQ FDVH RI DFTXLVLWLRQ RI XQGLVFORVHG
DVVHWRXWVLGH,QGLDVKDOOEHGHWHUPLQHGZLWKRXWJLYLQJHIIHFWWRWKHSURYLVLRQV
RIFODXVHcRIVHFWLRQ¶
,QVHFWLRQRIWKHSULQFLSDO$FW±±
LLQVXEVHFWLRQ3DIWHUWKHZRUG³DVVHVV´WKHZRUGV³RUUHDVVHVV´VKDOOEH
LQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI
-XO\
LLLQVXEVHFWLRQ4DIWHUWKHZRUG³DVVHVVPHQW´WKHZRUGV³RUUHDVVHVVPHQW´
VKDOOEHLQVHUWHGDQGVKDOOEHGHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\
RI-XO\
,QWKHSULQFLSDO$FWLQVHFWLRQLQVXEVHFWLRQ1LQFODXVHbIRUWKHZRUGV
³VXFKRUGHU´WKHZRUGV³RUYDU\VXFKRUGHUHLWKHUWRHQKDQFHRUUHGXFHWKHSHQDOW\´VKDOOEH
VXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU
,QWKHSULQFLSDO$FWLQVHFWLRQIRUWKHILJXUHV³´WKHILJXUHVDQGOHWWHU³
$´VKDOOEHVXEVWLWXWHGZLWKHIIHFWIURPWKHVWGD\RI6HSWHPEHU
3$57;9,,
$0(1'0(17727+(),1$1&($&7
,QWKH)LQDQFH$FWKHUHDIWHULQWKLV3DUWUHIHUUHGWRDVWKHSULQFLSDO$FWLQ
VHFWLRQLQVXEVHFWLRQ1WKHIROORZLQJSURYLVRVKDOOEHLQVHUWHGDQGVKDOOEHGHHPHG
WRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI-XQHQDPHO\±±
³3URYLGHGWKDWZKHUHWKHDPRXQWRIWD[VXUFKDUJHDQGSHQDOW\KDVQRWEHHQ
SDLGZLWKLQWKHGXHGDWHQRWLILHGXQGHUWKLVVXEVHFWLRQWKH&HQWUDO*RYHUQPHQWPD\
E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHVSHFLI\WKHFODVVRISHUVRQVZKRPD\PDNHWKH
SD\PHQWRIVXFKDPRXQWRQRUEHIRUHVXFKGDWHDVPD\EHQRWLILHGE\WKH&HQWUDO
*RYHUQPHQWDORQJZLWKWKHLQWHUHVWRQVXFKDPRXQWDWWKHUDWHRIRQHSHUFHQWIRU
HYHU\ PRQWK RU SDUW RI D PRQWK FRPSULVHG LQ WKH SHULRG FRPPHQFLQJ RQ WKH GDWH
LPPHGLDWHO\IROORZLQJWKHGXHGDWHDQGHQGLQJRQWKHGDWHRIVXFKSD\PHQW´
,QVHFWLRQRIWKHSULQFLSDO$FWWKHIROORZLQJSURYLVRVKDOOEHLQVHUWHGDQG
VKDOOEHGHHPHGWRKDYHEHHQLQVHUWHGZLWKHIIHFWIURPWKHVWGD\RI-XQHQDPHO\±±
³3URYLGHGWKDWWKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQLQWKH2IILFLDO*D]HWWH
VSHFLI\WKHFODVVRISHUVRQVWRZKRPWKHDPRXQWRIWD[VXUFKDUJHDQGSHQDOW\SDLGLQ
H[FHVVRIWKHDPRXQWSD\DEOHXQGHUWKLV6FKHPHVKDOOEHUHIXQGDEOH´
3$57;9,,,
$0(1'0(17727+(),1$1&($&7
,QWKH)LQDQFH$FWLQWKH6L[WK6FKHGXOHDJDLQVW,WHP1RVDQGIRUWKH
HQWU\LQFROXPQWKHHQWU\³5VSHUOLWUH´VKDOOEHVXEVWLWXWHG
6HFWLRQRIWKH)LQDQFH$FWLVKHUHE\UHSHDOHGDQGVKDOOEHGHHPHGQHYHU
WRKDYHEHHQHQDFWHG
RI
RI
455
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
7+(),5676&+('8/(
Vee 6HFWLRQ
3$57 ,
,1&20(7$;
Paragraph A
,,QWKHFDVHRIHYHU\LQGLYLGXDORWKHUWKDQWKHLQGLYLGXDOUHIHUUHGWRLQLWHPVIIDQGIIIRIWKLV3DUDJUDSKRU+LQGX
XQGLYLGHGIDPLO\RUDVVRFLDWLRQRISHUVRQVRUERG\RILQGLYLGXDOVZKHWKHULQFRUSRUDWHGRUQRWRUHYHU\DUWLILFLDOMXULGLFDO
SHUVRQUHIHUUHGWRLQVXEFODXVHviiRIFODXVH31RIVHFWLRQRIWKH,QFRPHWD[$FWQRWEHLQJDFDVHWRZKLFKDQ\RWKHU
3DUDJUDSKRIWKLV3DUWDSSOLHV²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
Nil;
SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDOLQFRPH
H[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFK
WKHWRWDOLQFRPHH[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFK
WKHWRWDOLQFRPHH[FHHGV5V
,,,QWKHFDVHRIHYHU\LQGLYLGXDOEHLQJDUHVLGHQWLQ,QGLDZKRLVRIWKHDJHRIVL[W\\HDUVRUPRUHEXWOHVVWKDQ
HLJKW\\HDUVDWDQ\WLPHGXULQJWKHSUHYLRXV\HDU²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
Nil;
SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDOLQFRPH
H[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFK
WKHWRWDOLQFRPHH[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFK
WKHWRWDOLQFRPHH[FHHGV5V
,,,,QWKHFDVHRIHYHU\LQGLYLGXDOEHLQJDUHVLGHQWLQ,QGLDZKRLVRIWKHDJHRIHLJKW\\HDUVRUPRUHDWDQ\WLPH
GXULQJWKHSUHYLRXV\HDU²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
Nil;
SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDOLQFRPH
H[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFK
WKHWRWDOLQFRPHH[FHHGV5V
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHV
RIWKH8QLRQFDOFXODWHGLQWKHFDVHRIHYHU\LQGLYLGXDORU+LQGXXQGLYLGHGIDPLO\RUDVVRFLDWLRQRISHUVRQVRUERG\RI
LQGLYLGXDOVZKHWKHULQFRUSRUDWHGRUQRWRUHYHU\DUWLILFLDOMXULGLFDOSHUVRQUHIHUUHGWRLQVXEFODXVHviiRIFODXVH31RI
VHFWLRQRIWKH,QFRPHWD[$FW²
DKDYLQJDWRWDOLQFRPHH[FHHGLQJILIW\ODNKUXSHHVEXWQRWH[FHHGLQJRQHFURUHUXSHHVDWWKHUDWHRIWHQ
SHUFHQWRIVXFKLQFRPHWD[DQG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
456
EKDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVDWWKHUDWHRIILIWHHQSHUFHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRISHUVRQVPHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJ²
DILIW\ODNKUXSHHVEXWQRWH[FHHGLQJRQHFURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQG
VXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[RQDWRWDOLQFRPHRIILIW\
ODNKUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVILIW\ODNKUXSHHV
ERQHFURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRW
H[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQDWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUH
WKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
Paragraph B
,QWKHFDVHRIHYHU\FRRSHUDWLYHVRFLHW\²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXWGRHV
QRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
SHUFHQWRIWKHWRWDOLQFRPH
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDO
LQFRPHH[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDO
LQFRPHH[FHHGV5V
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOLQWKHFDVHRIHYHU\FRRSHUDWLYHVRFLHW\
KDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQFDOFXODWHG
DWWKHUDWHRIWZHOYHSHUFHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRIHYHU\FRRSHUDWLYHVRFLHW\PHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJRQHFURUH
UXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOH
DVLQFRPHWD[RQDWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
Paragraph C
,QWKHFDVHRIHYHU\ILUP²
Rate of income-tax
2QWKHZKROHRIWKHWRWDOLQFRPH
SHUFHQW
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOLQWKHFDVHRIHYHU\ILUPKDYLQJDWRWDOLQFRPH
H[FHHGLQJRQHFURUHUXSHHVEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQFDOFXODWHGDWWKHUDWHRIWZHOYHSHU
FHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRIHYHU\ILUPPHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVWKHWRWDO
DPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[RQ
DWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
Paragraph '
,QWKHFDVHRIHYHU\ORFDODXWKRULW\²
Rate of income-tax
2QWKHZKROHRIWKHWRWDOLQFRPH
SHUFHQW
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOLQWKHFDVHRIHYHU\ORFDODXWKRULW\KDYLQJD
457
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
WRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQFDOFXODWHGDWWKHUDWH
RIWZHOYHSHUFHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRIHYHU\ORFDODXWKRULW\PHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHV
WKH WRWDO DPRXQW SD\DEOH DV LQFRPHWD[ DQG VXUFKDUJH RQ VXFK LQFRPH VKDOO QRW H[FHHG WKH WRWDO DPRXQW SD\DEOH DV
LQFRPHWD[RQDWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
Paragraph E
,QWKHFDVHRIDFRPSDQ\²
,,QWKHFDVHRIDGRPHVWLFFRPSDQ\²
Rates of income-tax
L ZKHUH LWVWRWDOWXUQRYHURU WKHJURVV
UHFHLSW LQ WKH SUHYLRXV \HDU GRHV QRW
H[FHHGWZRKXQGUHGDQGILIW\FURUHUXSHHV
LLRWKHUWKDQWKDWUHIHUUHGWRLQLWHPi
SHUFHQWRIWKHWRWDOLQFRPH
SHUFHQWRIWKHWRWDOLQFRPH
,, ,QWKHFDVHRIDFRPSDQ\RWKHUWKDQDGRPHVWLFFRPSDQ\²
LRQVRPXFKRIWKHWRWDOLQFRPHDVFRQVLVWVRI²
DUR\DOWLHVUHFHLYHGIURP*RYHUQPHQWRUDQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQWPDGHE\LW
ZLWKWKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQDIWHUWKHVWGD\RI0DUFKEXWEHIRUHWKHVWGD\RI$SULO
RU
EIHHVIRUUHQGHULQJWHFKQLFDOVHUYLFHVUHFHLYHGIURP*RYHUQPHQWRUDQ,QGLDQFRQFHUQLQSXUVXDQFHRI
DQDJUHHPHQWPDGHE\LWZLWKWKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQDIWHUWKHWKGD\RI)HEUXDU\EXW
EHIRUHWKHVWGD\RI$SULO
DQGZKHUHVXFKDJUHHPHQWKDVLQHLWKHUFDVHEHHQDSSURYHGE\WKH&HQWUDO*RYHUQPHQW
SHUFHQW
LLRQWKHEDODQFHLIDQ\RIWKHWRWDOLQFRPH
SHUFHQW
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHV
RIWKH8QLRQFDOFXODWHG²
LLQWKHFDVHRIHYHU\GRPHVWLFFRPSDQ\±±
DKDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEXWQRWH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRI
VHYHQSHUFHQWRIVXFKLQFRPHWD[DQG
EKDYLQJDWRWDOLQFRPHH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRIWZHOYHSHUFHQWRIVXFKLQFRPHWD[
LLLQWKHFDVHRIHYHU\FRPSDQ\RWKHUWKDQDGRPHVWLFFRPSDQ\±±
DKDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEXWQRWH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRI
WZRSHUFHQWRIVXFKLQFRPHWD[DQG
EKDYLQJDWRWDOLQFRPHH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRIILYHSHUFHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRIHYHU\FRPSDQ\KDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEXWQRWH[FHHGLQJWHQ
FURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQW
SD\DEOHDVLQFRPHWD[RQDWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUH
UXSHHV
3URYLGHG IXUWKHU WKDW LQ WKH FDVH RI HYHU\ FRPSDQ\ KDYLQJ D WRWDO LQFRPH H[FHHGLQJ WHQ FURUH UXSHHV WKH WRWDO
DPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQG
VXUFKDUJHRQDWRWDOLQFRPHRIWHQFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVWHQFURUHUXSHHV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
458
3$57,,
5$7(6)25'('8&7,212)7$;$76285&(,1&(57$,1&$6(6
,QHYHU\FDVHLQZKLFKXQGHUWKHSURYLVLRQVRIVHFWLRQV$%%%'/%$/%%
/%&DQGRIWKH,QFRPHWD[$FWWD[LVWREHGHGXFWHGDWWKHUDWHVLQIRUFHGHGXFWLRQVKDOOEHPDGHIURPWKHLQFRPH
VXEMHFWWRWKHGHGXFWLRQDWWKHIROORZLQJUDWHV²
,QWKHFDVHRIDSHUVRQRWKHUWKDQDFRPSDQ\²
DZKHUHWKHSHUVRQLVUHVLGHQWLQ,QGLD²
5DWHRILQFRPHWD[
LRQLQFRPHE\ZD\RILQWHUHVWRWKHUWKDQ³,QWHUHVWRQVHFXULWLHV´
SHUFHQW
LLRQLQFRPHE\ZD\RIZLQQLQJVIURPORWWHULHVFURVVZRUG
SHUFHQW
SX]]OHVFDUGJDPHVDQGRWKHUJDPHVRIDQ\VRUW
LLLRQ
LQFRPH
E\
ZD\
RI
ZLQQLQJV
IURP KRUVHUDFHV
SHUFHQW
LYRQLQFRPHE\ZD\RILQVXUDQFHFRPPLVVLRQ
SHUFHQW
YRQLQFRPHE\ZD\RILQWHUHVWSD\DEOHRQ²
SHUFHQW
$DQ\ GHEHQWXUHV RU VHFXULWLHV IRU PRQH\ LVVXHG
E\ RU RQ EHKDOI RI DQ\ ORFDO DXWKRULW\ RU D FRUSRUDWLRQ
HVWDEOLVKHGE\D&HQWUDO6WDWHRU3URYLQFLDO$FW
%DQ\ GHEHQWXUHV LVVXHG E\ D FRPSDQ\ ZKHUH
VXFKGHEHQWXUHVDUHOLVWHGRQDUHFRJQLVHGVWRFNH[FKDQJH
LQ ,QGLD LQ DFFRUGDQFH ZLWK WKH 6HFXULWLHV &RQWUDFWV
5HJXODWLRQ$FWRIDQGDQ\UXOHVPDGH
WKHUHXQGHU
&DQ\VHFXULW\RIWKH&HQWUDORU6WDWH*RYHUQPHQW
YLRQ
DQ\
RWKHU
LQFRPH
SHUFHQW
EZKHUHWKHSHUVRQLVQRWUHVLGHQWLQ,QGLD²
LLQWKHFDVHRIDQRQUHVLGHQW,QGLDQ²
$RQDQ\LQYHVWPHQWLQFRPH
SHUFHQW
%RQLQFRPHE\ZD\RIORQJWHUPFDSLWDOJDLQVUHIHUUHGWR
SHUFHQW
LQVHFWLRQ(RUVXEFODXVHiiiRIFODXVHcRIVXEVHFWLRQ1
RIVHFWLRQ
&RQLQFRPHE\ZD\RIORQJWHUPFDSLWDOJDLQVUHIHUUHGWR
SHUFHQW
LQVHFWLRQ$
'RQRWKHULQFRPHE\ZD\RIORQJWHUPFDSLWDOJDLQV>QRW
SHUFHQW
EHLQJORQJWHUPFDSLWDOJDLQVUHIHUUHGWRLQFODXVHV33
DQG36RIVHFWLRQ@UHIHUUHGWRLQVHFWLRQ$H[FHHGLQJ
RQHODNKUXSHHV
(RQLQFRPHE\ZD\RIVKRUWWHUPFDSLWDOJDLQVUHIHUUHG
SHUFHQW
WRLQVHFWLRQ$
)RQLQFRPHE\ZD\RILQWHUHVWSD\DEOHE\*RYHUQPHQWRU
SHUFHQW
DQ ,QGLDQFRQFHUQ RQPRQH\V ERUURZHG RUGHEW LQFXUUHGE\
*RYHUQPHQWRUWKH,QGLDQFRQFHUQLQIRUHLJQFXUUHQF\QRWEHLQJ
LQFRPHE\ZD\RILQWHUHVWUHIHUUHGWRLQVHFWLRQ/%RUVHFWLRQ
/&
*RQLQFRPHE\ZD\RIUR\DOW\SD\DEOHE\*RYHUQPHQWRU
SHUFHQW
DQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQWPDGHE\LWZLWK
WKH*RYHUQPHQW RUWKH ,QGLDQFRQFHUQ ZKHUH VXFKUR\DOW\ LVLQ
459
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
FRQVLGHUDWLRQ IRU WKH WUDQVIHU RI DOO RU DQ\ ULJKWV LQFOXGLQJ WKH
JUDQWLQJ RI D OLFHQFH LQ UHVSHFW RI FRS�LJKW LQ DQ\ ERRN RQ D
VXEMHFW UHIHUUHG WR LQ WKH ILUVW SURYLVR WR VXEVHFWLRQ 1A RI
VHFWLRQ$RIWKH,QFRPHWD[$FWWRWKH,QGLDQFRQFHUQRULQ
UHVSHFWRIDQ\FRPSXWHUVRIWZDUHUHIHUUHGWRLQWKHVHFRQGSURYLVR
WR VXEVHFWLRQ 1A RI VHFWLRQ$ RI WKH ,QFRPHWD[$FW WR D
SHUVRQUHVLGHQWLQ,QGLD
+RQLQFRPHE\ZD\RIUR\DOW\>QRWEHLQJUR\DOW\RIWKH
SHUFHQW
QDWXUHUHIHUUHGWRLQVXELWHPbiG@SD\DEOHE\*RYHUQPHQWRU
DQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQWPDGHE\LWZLWK
WKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQDQGZKHUHVXFKDJUHHPHQW
LVZLWKDQ,QGLDQFRQFHUQWKHDJUHHPHQWLVDSSURYHGE\WKH&HQWUDO
*RYHUQPHQWRUZKHUHLWUHODWHVWRDPDWWHULQFOXGHGLQWKHLQGXVWULDO
SROLF\IRUWKHWLPHEHLQJLQIRUFHRIWKH*RYHUQPHQWRI,QGLDWKH
DJUHHPHQWLVLQDFFRUGDQFHZLWKWKDWSROLF\
,RQLQFRPHE\ZD\RIIHHVIRUWHFKQLFDOVHUYLFHVSD\DEOH
SHUFHQW
E\*RYHUQPHQWRUDQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQW
PDGHE\LWZLWKWKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQDQGZKHUH
VXFK DJUHHPHQW LV ZLWK DQ ,QGLDQ FRQFHUQ WKH DJUHHPHQW LV
DSSURYHGE\WKH&HQWUDO*RYHUQPHQWRUZKHUHLWUHODWHVWRDPDWWHU
LQFOXGHGLQWKHLQGXVWULDOSROLF\IRUWKHWLPHEHLQJLQIRUFHRIWKH
*RYHUQPHQW RI ,QGLD WKH DJUHHPHQW LV LQ DFFRUGDQFH ZLWK WKDW
SROLF\
-RQLQFRPHE\ZD\RIZLQQLQJVIURPORWWHULHVFURVVZRUG
SHUFHQW
SX]]OHVFDUGJDPHVDQGRWKHUJDPHVRIDQ\VRUW
.RQLQFRPHE\ZD\RIZLQQLQJVIURPKRUVHUDFHV
SHUFHQW
/RQWKHZKROHRIWKHRWKHULQFRPH
SHUFHQW
LLLQWKHFDVHRIDQ\RWKHUSHUVRQ²
$RQLQFRPHE\ZD\RILQWHUHVWSD\DEOHE\*RYHUQPHQWRU
SHUFHQW
DQ ,QGLDQFRQFHUQ RQPRQH\V ERUURZHG RUGHEW LQFXUUHGE\
*RYHUQPHQWRUWKH,QGLDQFRQFHUQLQIRUHLJQFXUUHQF\QRWEHLQJ
LQFRPHE\ZD\RILQWHUHVWUHIHUUHGWRLQVHFWLRQ/%RUVHFWLRQ
/&
%RQLQFRPHE\ZD\RIUR\DOW\SD\DEOHE\*RYHUQPHQWRU
SHUFHQW
DQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQWPDGHE\LWZLWK
WKH *RYHUQPHQW RU WKH ,QGLDQ FRQFHUQ ZKHUH VXFK UR\DOW\ LV LQ
FRQVLGHUDWLRQ IRU WKH WUDQVIHU RI DOO RU DQ\ ULJKWV LQFOXGLQJ WKH
JUDQWLQJ RI D OLFHQFH LQ UHVSHFW RI FRS�LJKW LQ DQ\ ERRN RQ D
VXEMHFWUHIHUUHGWRLQWKHILUVWSURYLVRWRVXEVHFWLRQ1ARIVHFWLRQ
$RIWKH,QFRPHWD[$FWWRWKH,QGLDQFRQFHUQLQUHVSHFWRI
DQ\FRPSXWHUVRIWZDUHUHIHUUHGWRLQWKHVHFRQGSURYLVRWRVXE
VHFWLRQ 1A RI VHFWLRQ $RI WKH ,QFRPHWD[$FW WR D SHUVRQ
UHVLGHQWLQ,QGLD
&RQLQFRPHE\ZD\RIUR\DOW\>QRWEHLQJUR\DOW\RIWKH
SHUFHQW
QDWXUHUHIHUUHGWRLQVXELWHPbiiB@SD\DEOHE\*RYHUQPHQWRU
DQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQWPDGHE\LWZLWK
WKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQDQGZKHUHVXFKDJUHHPHQW
LVZLWKDQ,QGLDQFRQFHUQWKHDJUHHPHQWLVDSSURYHGE\WKH&HQWUDO
*RYHUQPHQWRUZKHUHLWUHODWHVWRDPDWWHULQFOXGHGLQWKHLQGXVWULDO
SROLF\IRUWKHWLPHEHLQJLQIRUFHRIWKH*RYHUQPHQWRI,QGLDWKH
DJUHHPHQWLVLQDFFRUGDQFHZLWKWKDWSROLF\
'RQ LQFRPHE\ZD\RI IHHV IRUWHFKQLFDOVHUYLFHVSD\DEOH
SHUFHQW
E\*RYHUQPHQWRUDQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQW
PDGHE\LWZLWKWKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQDQGZKHUH
VXFK DJUHHPHQW LV ZLWK DQ ,QGLDQ FRQFHUQ WKH DJUHHPHQW LV
DSSURYHGE\WKH&HQWUDO*RYHUQPHQWRUZKHUHLWUHODWHVWRDPDWWHU
LQFOXGHGLQWKHLQGXVWULDOSROLF\IRUWKHWLPHEHLQJLQIRUFHRIWKH
*RYHUQPHQW RI ,QGLD WKH DJUHHPHQW LV LQ DFFRUGDQFH ZLWK WKDW
SROLF\
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
460
(RQLQFRPHE\ZD\RIZLQQLQJVIURPORWWHULHVFURVVZRUG
SHUFHQW
SX]]OHVFDUGJDPHVDQGRWKHUJDPHVRIDQ\VRUW
)RQLQFRPHE\ZD\RIZLQQLQJVIURPKRUVHUDFHV
SHUFHQW
*RQLQFRPHE\ZD\RIVKRUWWHUPFDSLWDOJDLQVUHIHUUHG
SHUFHQW
WRLQVHFWLRQ$
+RQLQFRPHE\ZD\RIORQJWHUPFDSLWDOJDLQVUHIHUUHGWR
SHUFHQW
LQVXEFODXVHiiiRIFODXVHcRIVXEVHFWLRQ1RIVHFWLRQ
,RQLQFRPHE\ZD\RIORQJWHUPFDSLWDOJDLQVUHIHUUHGWR
SHUFHQW
LQVHFWLRQ$H[FHHGLQJRQHODNKUXSHHV
-RQLQFRPHE\ZD\RIRWKHUORQJWHUPFDSLWDOJDLQV>QRW
SHUFHQW
EHLQJORQJWHUPFDSLWDOJDLQVUHIHUUHGWRLQFODXVHV33DQG36RI
VHFWLRQ@
.RQWKHZKROHRIWKHRWKHULQFRPH
SHUFHQW
,QWKHFDVHRIDFRPSDQ\²
DZKHUHWKHFRPSDQ\LVDGRPHVWLFFRPSDQ\²
LRQLQFRPHE\ZD\RILQWHUHVWRWKHUWKDQ³,QWHUHVWRQVHFXULWLHV´
SHUFHQW
LLRQLQFRPHE\ZD\RIZLQQLQJVIURPORWWHULHVFURVVZRUG
SHUFHQW
SX]]OHVFDUGJDPHVDQGRWKHUJDPHVRIDQ\VRUW
LLLRQLQFRPHE\ZD\RIZLQQLQJVIURPKRUVHUDFHV
SHUFHQW
LYRQDQ\RWKHULQFRPH
SHUFHQW
EZKHUHWKHFRPSDQ\LVQRWDGRPHVWLFFRPSDQ\²
LRQLQFRPHE\ZD\RIZLQQLQJVIURPORWWHULHVFURVVZRUG
SHUFHQW
SX]]OHVFDUGJDPHVDQGRWKHUJDPHVRIDQ\VRUW
LLRQLQFRPHE\ZD\RIZLQQLQJVIURPKRUVHUDFHV
SHUFHQW
LLLRQLQFRPHE\ZD\RILQWHUHVWSD\DEOHE\*RYHUQPHQW
SHUFHQW
RUDQ,QGLDQFRQFHUQRQPRQH\VERUURZHGRUGHEWLQFXUUHGE\
*RYHUQPHQWRUWKH,QGLDQFRQFHUQLQIRUHLJQFXUUHQF\QRWEHLQJLQFRPH
E\ZD\RILQWHUHVWUHIHUUHGWRLQVHFWLRQ/%RUVHFWLRQ/&
LYRQLQFRPHE\ZD\RIUR\DOW\SD\DEOHE\*RYHUQPHQWRUDQ
SHUFHQW
,QGLDQ FRQFHUQ LQ SXUVXDQFH RI DQ DJUHHPHQW PDGH E\ LW ZLWK WKH
*RYHUQPHQW RU WKH ,QGLDQ FRQFHUQ DIWHU WKH VW GD\ RI 0DUFK
ZKHUHVXFKUR\DOW\LVLQFRQVLGHUDWLRQIRUWKHWUDQVIHURIDOORUDQ\ULJKWV
LQFOXGLQJWKHJUDQWLQJRIDOLFHQFHLQUHVSHFWRIFRS�LJKWLQDQ\ERRN
RQDVXEMHFWUHIHUUHGWRLQWKHILUVWSURYLVRWRVXEVHFWLRQ1ARIVHFWLRQ
$RIWKH,QFRPHWD[$FWWRWKH,QGLDQFRQFHUQRULQUHVSHFWRIDQ\
FRPSXWHU VRIWZDUH UHIHUUHG WR LQ WKH VHFRQG SURYLVR WR VXE
VHFWLRQ 1A RI VHFWLRQ $RI WKH ,QFRPHWD[$FW WR D SHUVRQ
UHVLGHQWLQ,QGLD
YRQLQFRPHE\ZD\RIUR\DOW\>QRWEHLQJUR\DOW\RIWKHQDWXUH
UHIHUUHGWRLQVXELWHPbiv@SD\DEOHE\*RYHUQPHQWRUDQ,QGLDQFRQFHUQ
LQSXUVXDQFHRIDQDJUHHPHQWPDGHE\LWZLWKWKH*RYHUQPHQWRUWKH
,QGLDQFRQFHUQDQGZKHUHVXFKDJUHHPHQWLVZLWKDQ,QGLDQFRQFHUQWKH
DJUHHPHQWLVDSSURYHGE\WKH&HQWUDO*RYHUQPHQWRUZKHUHLWUHODWHVWR
DPDWWHULQFOXGHGLQWKHLQGXVWULDOSROLF\IRUWKHWLPHEHLQJLQIRUFHRI
WKH*RYHUQPHQWRI,QGLDWKHDJUHHPHQWLVLQDFFRUGDQFHZLWKWKDWSROLF\²
$ZKHUHWKHDJUHHPHQWLVPDGHDIWHUWKHVWGD\RI
SHUFHQW
0DUFKEXWEHIRUHWKHVWGD\RI$SULO
%ZKHUHWKHDJUHHPHQWLVPDGHDIWHUWKHVWGD\RI
SHUFHQW
0DUFK
YLRQLQFRPHE\ZD\RIIHHVIRUWHFKQLFDOVHUYLFHVSD\DEOH
E\ WKH *RYHUQPHQW RU DQ ,QGLDQ FRQFHUQ LQ SXUVXDQFH RI DQ
461
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
DJUHHPHQWPDGHE\LWZLWKWKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQ
DQG ZKHUH VXFK DJUHHPHQW LV ZLWK DQ ,QGLDQ FRQFHUQ WKH
DJUHHPHQWLVDSSURYHGE\WKH&HQWUDO*RYHUQPHQWRUZKHUHLW
UHODWHVWRDPDWWHULQFOXGHGLQWKHLQGXVWULDOSROLF\IRUWKHWLPH
EHLQJLQIRUFHRIWKH*RYHUQPHQWRI,QGLDWKHDJUHHPHQWLVLQ
DFFRUGDQFHZLWKWKDWSROLF\²
$ZKHUHWKHDJUHHPHQWLVPDGHDIWHUWKHWKGD\RI
SHUFHQW
)HEUXDU\EXWEHIRUHWKHVWGD\RI$SULO
%ZKHUHWKHDJUHHPHQWLVPDGHDIWHUWKHVWGD\RI
SHUFHQW
0DUFK
YLLRQLQFRPHE\ZD\RIVKRUWWHUPFDSLWDOJDLQVUHIHUUHGWRLQ
SHUFHQW
VHFWLRQ$
YLLLRQLQFRPHE\ZD\RIORQJWHUPFDSLWDOJDLQVUHIHUUHGWRLQ
SHUFHQW
VXEFODXVHiiiRIFODXVHcRIVXEVHFWLRQ1RIVHFWLRQ
L[RQLQFRPHE\ZD\RIORQJWHUPFDSLWDOJDLQVUHIHUUHGWRLQ
SHUFHQW
VHFWLRQ$H[FHHGLQJRQHODNKUXSHHV
[RQLQFRPHE\ZD\RIRWKHUORQJWHUPFDSLWDOJDLQV>QRWEHLQJ
SHUFHQW
ORQJWHUPFDSLWDOJDLQVUHIHUUHGWRLQFODXVHV33DQG36RIVHFWLRQ@
[LRQDQ\RWKHULQFRPH
SHUFHQW
Explanation²)RUWKHSXUSRVHVRILWHPbiRIWKLV3DUW³LQYHVWPHQWLQFRPH´DQG³QRQUHVLGHQW,QGLDQ´VKDOO
KDYHWKHUHVSHFWLYHPHDQLQJVDVVLJQHGWRWKHPLQ&KDSWHU;,,$RIWKH,QFRPHWD[$FW
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[GHGXFWHGLQDFFRUGDQFHZLWKWKHSURYLVLRQVRI±±
LLWHPRIWKLV3DUWVKDOOEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQ±±
D LQ WKH FDVH RI HYHU\ LQGLYLGXDO RU +LQGX XQGLYLGHG IDPLO\ RU DVVRFLDWLRQ RI SHUVRQV RU ERG\ RI
LQGLYLGXDOVZKHWKHULQFRUSRUDWHGRUQRWRUHYHU\DUWLILFLDOMXULGLFDOSHUVRQUHIHUUHGWRLQVXEFODXVHviiRI
FODXVH31RIVHFWLRQRIWKH,QFRPHWD[$FWEHLQJDQRQUHVLGHQWFDOFXODWHG±±
,DWWKHUDWHRIWHQSHUFHQWRIVXFKWD[ZKHUHWKHLQFRPHRUWKHDJJUHJDWHRIVXFKLQFRPHVSDLG
RUOLNHO\WREHSDLGDQGVXEMHFWWRWKHGHGXFWLRQH[FHHGVILIW\ODNKUXSHHVEXWGRHVQRWH[FHHGRQHFURUH
UXSHHV
,, DWWKHUDWHRIILIWHHQSHUFHQWRIVXFKWD[ZKHUHWKHLQFRPHRUWKHDJJUHJDWHRIVXFKLQFRPHV
SDLGRUOLNHO\WREHSDLGDQGVXEMHFWWRWKHGHGXFWLRQH[FHHGVRQHFURUHUXSHHVEXWGRHVQRWH[FHHGWZR
FURUH UXSHHV
,,, DWWKHUDWHRIWZHQW\ILYHSHUFHQWRIVXFKWD[ZKHUHWKHLQFRPHRUWKHDJJUHJDWHRIVXFK
LQFRPHVSDLGRUOLNHO\WREHSDLGDQGVXEMHFWWRWKHGHGXFWLRQH[FHHGVWZRFURUHUXSHHVEXWGRHVQRW
H[FHHGILYHFURUHUXSHHVDQG
,9DWWKHUDWHRIWKLUW\VHYHQSHUFHQWRIVXFKWD[ZKHUHWKHLQFRPHRUWKHDJJUHJDWHRIVXFK
LQFRPHVSDLGRUOLNHO\WREHSDLGDQGVXEMHFWWRWKHGHGXFWLRQH[FHHGVILYHFURUHUXSHHV
ELQWKHFDVHRIHYHU\FRRSHUDWLYHVRFLHW\RUILUPEHLQJDQRQUHVLGHQWFDOFXODWHGDWWKHUDWHRIWZHOYH
SHUFHQWZKHUHWKHLQFRPHRUWKHDJJUHJDWHRIVXFKLQFRPHVSDLGRUOLNHO\WREHSDLGDQGVXEMHFWWRWKH
GHGXFWLRQH[FHHGVRQHFURUHUXSHHV
LL,WHPRIWKLV3DUWVKDOOEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQLQWKHFDVHRIHYHU\
FRPSDQ\RWKHUWKDQDGRPHVWLFFRPSDQ\FDOFXODWHG±±
DDWWKHUDWHRIWZRSHUFHQWRIVXFKLQFRPHWD[ZKHUHWKHLQFRPHRUWKHDJJUHJDWHRIVXFKLQFRPHV
SDLGRUOLNHO\WREHSDLGDQGVXEMHFWWRWKHGHGXFWLRQH[FHHGVRQHFURUHUXSHHVEXWGRHVQRWH[FHHGWHQFURUH
UXSHHVDQG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
462
EDWWKHUDWHRIILYHSHUFHQWRIVXFKLQFRPHWD[ZKHUHWKHLQFRPHRUWKHDJJUHJDWHRIVXFKLQFRPHV
SDLGRUOLNHO\WREHSDLGDQGVXEMHFWWRWKHGHGXFWLRQH[FHHGVWHQFURUHUXSHHV
3$57,,,
5$7(6)25&+$5*,1*,1&20(7$;,1&(57$,1&$6(6'('8&7,1*,1&20(7$;)520,1&20(
&+$5*($%/(81'(57+(+($'³6$/$5,(6´$1'&20387,1* ³$'9$1&(7$;´
,Q FDVHV LQ ZKLFK LQFRPHWD[ KDV WR EH FKDUJHG XQGHU VXEVHFWLRQ 4 RI VHFWLRQ RI WKH ,QFRPHWD[$FW RU
VXEVHFWLRQ2RIVHFWLRQRUVHFWLRQ$RUVHFWLRQRUVXEVHFWLRQ2RIVHFWLRQRIWKHVDLG$FWRUGHGXFWHG
IURPRUSDLGRQIURPLQFRPHFKDUJHDEOHXQGHUWKHKHDG³6DODULHV´XQGHUVHFWLRQRIWKHVDLG$FWRULQZKLFKWKH
³DGYDQFHWD[´SD\DEOHXQGHU&KDSWHU;9,,&RIWKHVDLG$FWKDVWREHFRPSXWHGDWWKHUDWHRUUDWHVLQIRUFHVXFKLQFRPH
WD[RUDVWKHFDVHPD\EH³DGYDQFHWD[´>QRWEHLQJ³DGYDQFHWD[´LQUHVSHFWRIDQ\LQFRPHFKDUJHDEOHWRWD[XQGHU
&KDSWHU;,,RU&KDSWHU;,,$RULQFRPHFKDUJHDEOHWRWD[XQGHUVHFWLRQ-%RUVHFWLRQ-&RU&KDSWHU;,,)$RU
&KDSWHU;,,)%RUVXEVHFWLRQ1ARIVHFWLRQRUVHFWLRQRUVHFWLRQ$RUVHFWLRQ%RIWKH,QFRPHWD[$FWDW
WKHUDWHVDVVSHFLILHGLQWKDW&KDSWHURUVHFWLRQRUVXUFKDUJHZKHUHYHUDSSOLFDEOHRQVXFK³DGYDQFHWD[´LQUHVSHFWRIDQ\
LQFRPHFKDUJHDEOHWRWD[XQGHUVHFWLRQ$RUVHFWLRQ$%RUVHFWLRQ$&RUVHFWLRQ$&$RUVHFWLRQ$'RU
VHFWLRQ%RUVHFWLRQ%$RUVHFWLRQ%%RUVHFWLRQ%%$RUVHFWLRQ%%&RUVHFWLRQ%%'RUVHFWLRQ
%%'$RUVHFWLRQ%%(RUVHFWLRQ%%)RUVHFWLRQ%%*RUVHFWLRQ(RUVHFWLRQ-%RUVHFWLRQ-&@VKDOO
EHFKDUJHGGHGXFWHGRUFRPSXWHGDWWKHIROORZLQJUDWHRUUDWHV²
Paragraph A
,,QWKHFDVHRIHYHU\LQGLYLGXDORWKHUWKDQWKHLQGLYLGXDOUHIHUUHGWRLQLWHPVIIDQGIIIRIWKLV3DUDJUDSKRU+LQGX
XQGLYLGHGIDPLO\RUDVVRFLDWLRQRISHUVRQVRUERG\RILQGLYLGXDOVZKHWKHULQFRUSRUDWHGRUQRWRUHYHU\DUWLILFLDOMXULGLFDO
SHUVRQUHIHUUHGWRLQVXEFODXVHviiRIFODXVH31RIVHFWLRQRIWKH,QFRPHWD[$FWQRWEHLQJDFDVHWRZKLFKDQ\RWKHU
3DUDJUDSKRIWKLV3DUWDSSOLHV²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
Nil
SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDOLQFRPHH[FHHGV
5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDO
LQFRPHH[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKH
WRWDOLQFRPHH[FHHGV5V
,,,QWKHFDVHRIHYHU\LQGLYLGXDOEHLQJDUHVLGHQWLQ,QGLDZKRLVRIWKHDJHRIVL[W\\HDUVRUPRUHEXWOHVVWKDQHLJKW\
\HDUVDWDQ\WLPHGXULQJWKHSUHYLRXV\HDU²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
Nil
SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDOLQFRPHH[FHHGV
5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDO
LQFRPHH[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKH
WRWDOLQFRPHH[FHHGV5V
,,,,QWKHFDVHRIHYHU\LQGLYLGXDOEHLQJDUHVLGHQWLQ,QGLDZKRLVRIWKHDJHRIHLJKW\\HDUVRUPRUHDWDQ\WLPHGXULQJ
WKHSUHYLRXV\HDU²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
Nil
463
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXW
GRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDOLQFRPHH[FHHGV
5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKH
WRWDOLQFRPHH[FHHGV5V
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHV
RIWKH8QLRQFDOFXODWHGLQWKHFDVHRIHYHU\LQGLYLGXDORU+LQGXXQGLYLGHGIDPLO\RUDVVRFLDWLRQRISHUVRQVRUERG\RI
LQGLYLGXDOVZKHWKHULQFRUSRUDWHGRUQRWRUHYHU\DUWLILFLDOMXULGLFDOSHUVRQUHIHUUHGWRLQVXEFODXVHviiRIFODXVH31RI
VHFWLRQRIWKH,QFRPHWD[$FW²
DKDYLQJDWRWDOLQFRPHH[FHHGLQJILIW\ODNKUXSHHVEXWQRWH[FHHGLQJRQHFURUHUXSHHVDWWKHUDWHRIWHQSHU
FHQWRIVXFKLQFRPHWD[
EKDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEXWQRWH[FHHGLQJWZRFURUHUXSHHVDWWKHUDWHRIILIWHHQ
SHUFHQWRIVXFKLQFRPHWD[
FKDYLQJ D WRWDO LQFRPH H[FHHGLQJ WZR FURUH UXSHHV EXW QRW H[FHHGLQJ ILYH FURUH UXSHHV DW WKH UDWH RI
WZHQW\ILYHSHUFHQWRIVXFKLQFRPHWD[DQG
GKDYLQJDWRWDOLQFRPHH[FHHGLQJILYHFURUHUXSHHVDWWKHUDWHRIWKLUW\VHYHQSHUFHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRISHUVRQVPHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJ²
DILIW\ODNKUXSHHVEXWQRWH[FHHGLQJRQHFURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPH
WD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[RQDWRWDO
LQFRPHRIILIW\ODNKUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVILIW\ODNKUXSHHV
ERQHFURUHUXSHHVEXWGRHVQRWH[FHHGWZRFURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQG
VXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQDWRWDO
LQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
FWZRFURUHUXSHHVEXWGRHVQRWH[FHHGILYHFURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQG
VXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQDWRWDO
LQFRPHRIWZRFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVWZRFURUHUXSHHV
GILYHFURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRW
H[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQDWRWDOLQFRPHRIILYHFURUHUXSHHVE\PRUH
WKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVILYHFURUHUXSHHV
Paragraph B
,QWKHFDVHRIHYHU\FRRSHUDWLYHVRFLHW\²
Rates of income-tax
ZKHUHWKHWRWDOLQFRPHGRHVQRWH[FHHG5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5VEXWGRHV
QRWH[FHHG 5V
ZKHUHWKHWRWDOLQFRPHH[FHHGV5V
SHUFHQWRIWKHWRWDOLQFRPH
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDO
LQFRPHH[FHHGV5V
5Vplus SHUFHQWRIWKHDPRXQWE\ZKLFKWKHWRWDO
LQFRPHH[FHHGV5V
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOLQWKHFDVHRIHYHU\FRRSHUDWLYHVRFLHW\
KDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQFDOFXODWHG
DWWKHUDWHRIWZHOYHSHUFHQWRIVXFKLQFRPHWD[
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
464
3URYLGHGWKDWLQWKHFDVHRIHYHU\FRRSHUDWLYHVRFLHW\PHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJRQHFURUH
UXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOH
DVLQFRPHWD[RQDWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
,QWKHFDVHRIHYHU\ILUP²
Paragraph C
Rate of income-tax
2QWKHZKROHRIWKHWRWDOLQFRPH
SHUFHQW
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOLQWKHFDVHRIHYHU\ILUPKDYLQJDWRWDOLQFRPH
H[FHHGLQJRQHFURUHUXSHHVEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQFDOFXODWHGDWWKHUDWHRIWZHOYHSHU
FHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRIHYHU\ILUPPHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVWKHWRWDO
DPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[RQ
DWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
Paragraph D
,QWKHFDVHRIHYHU\ORFDODXWKRULW\²
Rate of income-tax
2QWKHZKROHRIWKHWRWDOLQFRPH
SHUFHQW
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOLQWKHFDVHRIHYHU\ORFDODXWKRULW\KDYLQJD
WRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHVRIWKH8QLRQFDOFXODWHGDWWKHUDWH
RIWZHOYHSHUFHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRIHYHU\ORFDODXWKRULW\PHQWLRQHGDERYHKDYLQJWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHV
WKH WRWDO DPRXQW SD\DEOH DV LQFRPHWD[ DQG VXUFKDUJH RQ VXFK LQFRPH VKDOO QRW H[FHHG WKH WRWDO DPRXQW SD\DEOH DV
LQFRPHWD[RQDWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUHUXSHHV
Paragraph E
,QWKHFDVHRIDFRPSDQ\²
,,QWKHFDVHRIDGRPHVWLFFRPSDQ\²
Rates of income-tax
LZKHUH LWVWRWDOWXUQRYHU RUWKHJURVV
UHFHLSW LQ WKH SUHYLRXV \HDU GRHV QRW
H[FHHGIRXUKXQGUHGFURUHUXSHHV
LLRWKHUWKDQWKDWUHIHUUHGWRLQLWHPi
,, ,QWKHFDVHRIDFRPSDQ\RWKHUWKDQDGRPHVWLFFRPSDQ\²
LRQVRPXFKRIWKHWRWDOLQFRPHDVFRQVLVWVRI²
DUR\DOWLHVUHFHLYHGIURPWKH*RYHUQPHQWRUDQ,QGLDQ
FRQFHUQ LQ SXUVXDQFH RI DQ DJUHHPHQW PDGH E\ LW ZLWK WKH
*RYHUQPHQWRUWKH,QGLDQFRQFHUQDIWHUWKHVWGD\RI0DUFK
EXWEHIRUHWKHVWGD\RI$SULORU
SHUFHQWRIWKHWRWDOLQFRPH
SHUFHQWRIWKHWRWDOLQFRPH
465
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
EIHHV IRU UHQGHULQJ WHFKQLFDO VHUYLFHV UHFHLYHG IURP
*RYHUQPHQWRUDQ,QGLDQFRQFHUQLQSXUVXDQFHRIDQDJUHHPHQW
PDGHE\LWZLWKWKH*RYHUQPHQWRUWKH,QGLDQFRQFHUQDIWHUWKH
WKGD\RI)HEUXDU\EXWEHIRUHWKHVWGD\RI$SULO
DQGZKHUHVXFKDJUHHPHQW KDVLQHLWKHU FDVH EHHQDSSURYHG E\WKH
SHUFHQW
*RYHUQPHQW
LLRQWKHEDODQFHLIDQ\RIWKHWRWDOLQFRPH
SHUFHQW
Surcharge on income-tax
7KHDPRXQWRILQFRPHWD[FRPSXWHGLQDFFRUGDQFHZLWKWKHSUHFHGLQJSURYLVLRQVRIWKLV3DUDJUDSKRUWKHSURYLVLRQV
RIVHFWLRQ$RUVHFWLRQRUVHFWLRQ$RIWKH,QFRPHWD[$FWVKDOOEHLQFUHDVHGE\DVXUFKDUJHIRUWKHSXUSRVHV
RIWKH8QLRQFDOFXODWHG±±
LLQWKHFDVHRIHYHU\GRPHVWLFFRPSDQ\±±
DKDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEXWQRWH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRI
VHYHQSHUFHQWRIVXFKLQFRPHWD[DQG
EKDYLQJDWRWDOLQFRPHH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRIWZHOYHSHUFHQWRIVXFKLQFRPHWD[
LLLQWKHFDVHRIHYHU\FRPSDQ\RWKHUWKDQDGRPHVWLFFRPSDQ\±±
DKDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEXWQRWH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRI
WZRSHUFHQWRIVXFKLQFRPHWD[DQG
EKDYLQJDWRWDOLQFRPHH[FHHGLQJWHQFURUHUXSHHVDWWKHUDWHRIILYHSHUFHQWRIVXFKLQFRPHWD[
3URYLGHGWKDWLQWKHFDVHRIHYHU\FRPSDQ\KDYLQJDWRWDOLQFRPHH[FHHGLQJRQHFURUHUXSHHVEXWQRWH[FHHGLQJWHQ
FURUHUXSHHVWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQW
SD\DEOHDVLQFRPHWD[RQDWRWDOLQFRPHRIRQHFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVRQHFURUH
UXSHHV
3URYLGHG IXUWKHU WKDW LQ WKH FDVH RI HYHU\ FRPSDQ\ KDYLQJ D WRWDO LQFRPH H[FHHGLQJ WHQ FURUH UXSHHV WKH WRWDO
DPRXQWSD\DEOHDVLQFRPHWD[DQGVXUFKDUJHRQVXFKLQFRPHVKDOOQRWH[FHHGWKHWRWDODPRXQWSD\DEOHDVLQFRPHWD[DQG
VXUFKDUJHRQDWRWDOLQFRPHRIWHQFURUHUXSHHVE\PRUHWKDQWKHDPRXQWRILQFRPHWKDWH[FHHGVWHQFURUHUXSHHV
3$57,9
>See VHFWLRQ13c@
58/(6)25&20387$7,212)1(7$*5,&8/785$/,1&20(
Rule ²$JULFXOWXUDOLQFRPHRIWKHQDWXUHUHIHUUHGWRLQVXEFODXVHaRIFODXVH1ARIVHFWLRQRIWKH,QFRPHWD[
$FWVKDOOEHFRPSXWHGDVLILWZHUHLQFRPHFKDUJHDEOHWRLQFRPHWD[XQGHUWKDW$FWXQGHUWKHKHDG³,QFRPHIURPRWKHU
VRXUFHV´DQGWKHSURYLVLRQVRIVHFWLRQVWRRIWKDW$FWVKDOOVRIDUDVPD\EHDSSO\DFFRUGLQJO\
3URYLGHGWKDWVXEVHFWLRQ2RIVHFWLRQVKDOODSSO\VXEMHFWWRWKHPRGLILFDWLRQWKDWWKHUHIHUHQFHWRVHFWLRQ$
WKHUHLQVKDOOEHFRQVWUXHGDVQRWLQFOXGLQJDUHIHUHQFHWRVXEVHFWLRQV33ADQG4RIVHFWLRQ$
Rule ²$JULFXOWXUDOLQFRPHRIWKHQDWXUHUHIHUUHGWRLQVXEFODXVHbRUVXEFODXVHcRIFODXVH1ARIVHFWLRQ
RIWKH,QFRPHWD[$FW>RWKHUWKDQLQFRPHGHULYHGIURPDQ\EXLOGLQJUHTXLUHGDVDGZHOOLQJKRXVHE\WKHUHFHLYHURIWKH
UHQWRUUHYHQXHRIWKHFXOWLYDWRURUWKHUHFHLYHURIUHQWLQNLQGUHIHUUHGWRLQWKHVDLGVXEFODXVHc@VKDOOEHFRPSXWHGDV
LILWZHUHLQFRPHFKDUJHDEOHWRLQFRPHWD[XQGHUWKDW$FWXQGHUWKHKHDG³3URILWVDQGJDLQVRIEXVLQHVVRUSURIHVVLRQ´DQG
WKHSURYLVLRQVRIVHFWLRQV$>RWKHUWKDQVXEVHFWLRQV33ADQG4WKHUHRI@$%
DQG&RIWKH,QFRPHWD[$FWVKDOOVRIDUDVPD\EHDSSO\DFFRUGLQJO\
Rule ²$JULFXOWXUDOLQFRPHRIWKHQDWXUHUHIHUUHGWRLQVXEFODXVHcRIFODXVH1ARIVHFWLRQRIWKH,QFRPHWD[
$FWEHLQJLQFRPHGHULYHGIURPDQ\EXLOGLQJUHTXLUHGDVDGZHOOLQJKRXVHE\WKHUHFHLYHURIWKHUHQWRUUHYHQXHRUWKH
FXOWLYDWRURUWKHUHFHLYHURIUHQWLQNLQGUHIHUUHGWRLQWKHVDLGVXEFODXVHcVKDOOEHFRPSXWHGDVLILWZHUHLQFRPH
FKDUJHDEOHWRLQFRPHWD[XQGHUWKDW$FWXQGHUWKHKHDG³,QFRPHIURPKRXVHSURSHUW\´DQGWKHSURYLVLRQVRIVHFWLRQV
WRRIWKDW$FWVKDOOVRIDUDVPD\EHDSSO\DFFRUGLQJO\
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
466
Rule ²1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQDQ\RWKHUSURYLVLRQVRIWKHVHUXOHVLQDFDVH²
DZKHUHWKHDVVHVVHHGHULYHVLQFRPHIURPVDOHRIWHDJURZQDQGPDQXIDFWXUHGE\KLPLQ,QGLDVXFKLQFRPH
VKDOOEHFRPSXWHGLQDFFRUGDQFHZLWKUXOHRIWKH,QFRPHWD[5XOHVDQGVL[W\SHUFHQWRIVXFKLQFRPHVKDOO
EHUHJDUGHGDVWKHDJULFXOWXUDOLQFRPHRIWKHDVVHVVHH
EZKHUHWKHDVVHVVHHGHULYHVLQFRPHIURPVDOHRIFHQWULIXJHGODWH[RUFHQH[RUODWH[EDVHGFUHSHVVXFKDV
SDOHODWH[FUHSHRUEURZQFUHSHVVXFKDVHVWDWHEURZQFUHSHUHPLOOHGFUHSHVPRNHGEODQNHWFUHSHRUIODWEDUN
FUHSHRUWHFKQLFDOO\VSHFLILHGEORFNUXEEHUVPDQXIDFWXUHGRUSURFHVVHGE\KLPIURPUXEEHUSODQWVJURZQE\KLPLQ
,QGLDVXFKLQFRPHVKDOOEHFRPSXWHGLQDFFRUGDQFHZLWKUXOH$RIWKH,QFRPHWD[5XOHVDQGVL[W\ILYHSHU
FHQWRIVXFKLQFRPHVKDOOEHUHJDUGHGDVWKHDJULFXOWXUDOLQFRPHRIWKHDVVHVVHH
FZKHUHWKHDVVHVVHHGHULYHVLQFRPHIURPVDOHRIFRIIHHJURZQDQGPDQXIDFWXUHGE\KLPLQ,QGLDVXFK
LQFRPH VKDOO EH FRPSXWHG LQ DFFRUGDQFH ZLWK UXOH % RI WKH ,QFRPHWD[ 5XOHV DQG VL[W\ SHU FHQW RU
VHYHQW\ILYHSHUFHQWDVWKHFDVHPD\EHRIVXFKLQFRPHVKDOOEHUHJDUGHGDVWKHDJULFXOWXUDOLQFRPHRIWKHDVVHVVHH
Rule ²:KHUHWKHDVVHVVHHLVDPHPEHURIDQDVVRFLDWLRQRISHUVRQVRUDERG\RILQGLYLGXDOVRWKHUWKDQD+LQGX
XQGLYLGHGIDPLO\DFRPSDQ\RUDILUPZKLFKLQWKHSUHYLRXV\HDUKDVHLWKHUQRLQFRPHFKDUJHDEOHWRWD[XQGHUWKH,QFRPH
WD[$FWRUKDVWRWDOLQFRPHQRWH[FHHGLQJWKHPD[LPXPDPRXQWQRWFKDUJHDEOHWRWD[LQWKHFDVHRIDQDVVRFLDWLRQRI
SHUVRQVRUDERG\RILQGLYLGXDOVRWKHUWKDQD+LQGXXQGLYLGHGIDPLO\DFRPSDQ\RUDILUPEXWKDVDQ\DJULFXOWXUDO
LQFRPHWKHQWKHDJULFXOWXUDOLQFRPHRUORVVRIWKHDVVRFLDWLRQRUERG\VKDOOEHFRPSXWHGLQDFFRUGDQFHZLWKWKHVHUXOHV
DQGWKHVKDUHRIWKHDVVHVVHHLQWKHDJULFXOWXUDOLQFRPHRUORVVVRFRPSXWHGVKDOOEHUHJDUGHGDVWKHDJULFXOWXUDOLQFRPH
RUORVVRIWKHDVVHVVHH
Rule ²:KHUHWKHUHVXOWRIWKHFRPSXWDWLRQIRUWKHSUHYLRXV\HDULQUHVSHFWRIDQ\VRXUFHRIDJULFXOWXUDOLQFRPH
LVDORVVVXFKORVVVKDOOEHVHWRIIDJDLQVWWKHLQFRPHRIWKHDVVHVVHHLIDQ\IRUWKDWSUHYLRXV\HDUIURPDQ\RWKHUVRXUFH
RIDJULFXOWXUDOLQFRPH
3URYLGHGWKDWZKHUHWKHDVVHVVHHLVDPHPEHURIDQDVVRFLDWLRQRISHUVRQVRUDERG\RILQGLYLGXDOVDQGWKHVKDUH
RIWKHDVVHVVHHLQWKHDJULFXOWXUDOLQFRPHRIWKHDVVRFLDWLRQRUERG\DVWKHFDVHPD\EHLVDORVVVXFKORVVVKDOOQRWEH
VHWRIIDJDLQVWDQ\LQFRPHRIWKHDVVHVVHHIURPDQ\RWKHUVRXUFHRIDJULFXOWXUDOLQFRPH
Rule ²$Q\VXPSD\DEOHE\WKHDVVHVVHHRQDFFRXQWRIDQ\WD[OHYLHGE\WKH6WDWH*RYHUQPHQWRQWKHDJULFXOWXUDO
LQFRPHVKDOOEHGHGXFWHGLQFRPSXWLQJWKHDJULFXOWXUDOLQFRPH
Rule ²1:KHUHWKHDVVHVVHHKDVLQWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVW
GD\RI$SULODQ\DJULFXOWXUDOLQFRPHDQGWKHQHWUHVXOWRIWKHFRPSXWDWLRQRIWKHDJULFXOWXUDOLQFRPHRIWKHDVVHVVHH
IRUDQ\RQHRUPRUHRIWKHSUHYLRXV\HDUVUHOHYDQWWRWKHDVVHVVPHQW\HDUVFRPPHQFLQJRQWKHVWGD\RI$SULORU
WKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\
RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULOLVDORVVWKHQIRUWKHSXUSRVHVRIVXEVHFWLRQ2
RIVHFWLRQRIWKLV$FW²
LWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI
$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
LLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\
RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
LLLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\
RI$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV
\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVW
GD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
LYWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
467
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\
RI$SULORUWKHVWGD\RI$SULO
YWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI
$SULO
YLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
YLLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\
RI$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV
\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULO
YLLLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\
RI$SULO
VKDOO EH VHW RII DJDLQVW WKH DJULFXOWXUDO LQFRPH RI WKH DVVHVVHH IRU WKH SUHYLRXV \HDU UHOHYDQW WR WKH DVVHVVPHQW \HDU
FRPPHQFLQJRQWKHVWGD\RI$SULO
:KHUHWKHDVVHVVHHKDVLQWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULORULIE\YLUWXHRIDQ\SURYLVLRQRIWKH,QFRPHWD[$FWLQFRPHWD[LVWREHFKDUJHGLQUHVSHFWRIWKHLQFRPHRI
DSHULRGRWKHUWKDQWKHSUHYLRXV\HDULQVXFKRWKHUSHULRGDQ\DJULFXOWXUDOLQFRPHDQGWKHQHWUHVXOWRIWKHFRPSXWDWLRQ
RIWKHDJULFXOWXUDOLQFRPHRIWKHDVVHVVHHIRUDQ\RQHRUPRUHRIWKHSUHYLRXV\HDUVUHOHYDQWWRWKHDVVHVVPHQW\HDUV
FRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
RUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULOLV
DORVVWKHQIRUWKHSXUSRVHVRIVXEVHFWLRQ10RIVHFWLRQRIWKLV$FW±±
LWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\
RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI
$SULO
LLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\
RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
LLLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\
RI$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV
\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKH
VWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
LYWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\
RI$SULORUWKHVWGD\RI$SULO
YWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULORUWKHVWGD\
RI$SULO
YLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI
$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV\HDU
UHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULORUWKHVWGD\RI$SULO
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
468
YLLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\
RI$SULOWRWKHH[WHQWLIDQ\VXFKORVVKDVQRWEHHQVHWRIIDJDLQVWWKHDJULFXOWXUDOLQFRPHIRUWKHSUHYLRXV
\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\RI$SULO
YLLLWKHORVVVRFRPSXWHGIRUWKHSUHYLRXV\HDUUHOHYDQWWRWKHDVVHVVPHQW\HDUFRPPHQFLQJRQWKHVWGD\
RI$SULO
VKDOO EH VHW RII DJDLQVW WKH DJULFXOWXUDO LQFRPH RI WKH DVVHVVHH IRU WKH SUHYLRXV \HDU UHOHYDQW WR WKH DVVHVVPHQW \HDU
FRPPHQFLQJRQWKHVWGD\RI$SULO
:KHUHDQ\SHUVRQGHULYLQJDQ\DJULFXOWXUDOLQFRPHIURPDQ\VRXUFHKDVEHHQVXFFHHGHGLQVXFKFDSDFLW\
E\DQRWKHUSHUVRQRWKHUZLVHWKDQE\LQKHULWDQFHQRWKLQJLQVXEUXOH1RUVXEUXOH2VKDOOHQWLWOHDQ\SHUVRQ
RWKHUWKDQWKHSHUVRQLQFXUULQJWKHORVVWRKDYHLWVHWRIIXQGHUVXEUXOH1RUDVWKHFDVHPD\EHVXEUXOH2
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKLVUXOHQRORVVZKLFKKDVQRWEHHQGHWHUPLQHGE\WKH$VVHVVLQJ
2IILFHUXQGHUWKHSURYLVLRQVRIWKHVHUXOHVRUWKHUXOHVFRQWDLQHGLQWKH)LUVW6FKHGXOHWRWKH)LQDQFH$FW
RIRUWKH)LUVW6FKHGXOHWRWKH)LQDQFH$FWRIRUWKH)LUVW6FKHGXOHWRWKH)LQDQFH$FW
RIRUWKH)LUVW6FKHGXOHWRWKH)LQDQFH1R$FWRIRUWKH)LUVW6FKHGXOHWRWKH)LQDQFH
$FWRIRUWKH)LUVW6FKHGXOHWRWKH)LQDQFH$FWRIRUWKH)LUVW6FKHGXOHWRWKH)LQDQFH
$FWRIRUWKH)LUVW6FKHGXOHWRWKH)LQDQFH$FWRIVKDOOEHVHWRIIXQGHUVXEUXOH1RU
DVWKHFDVHPD\EHVXEUXOH2
Rule ²:KHUHWKHQHWUHVXOWRIWKHFRPSXWDWLRQPDGHLQDFFRUGDQFHZLWKWKHVHUXOHVLVDORVVWKHORVVVR
FRPSXWHGVKDOOEHLJQRUHGDQGWKHQHWDJULFXOWXUDOLQFRPHVKDOOEHGHHPHGWREHnil.
Rule ²7KHSURYLVLRQVRIWKH,QFRPHWD[$FWUHODWLQJWRSURFHGXUHIRUDVVHVVPHQWLQFOXGLQJWKHSURYLVLRQV
RIVHFWLRQ$UHODWLQJWRURXQGLQJRIIRILQFRPHVKDOOZLWKWKHQHFHVVDU\PRGLILFDWLRQVDSSO\LQUHODWLRQWRWKH
FRPSXWDWLRQRIWKHQHWDJULFXOWXUDOLQFRPHRIWKHDVVHVVHHDVWKH\DSSO\LQUHODWLRQWRWKHDVVHVVPHQWRIWKHWRWDO
LQFRPH
Rule ²)RUWKHSXUSRVHVRIFRPSXWLQJWKHQHWDJULFXOWXUDOLQFRPHRIWKHDVVHVVHHWKH$VVHVVLQJ2IILFHU
VKDOOKDYHWKHVDPHSRZHUVDVKHKDVXQGHUWKH,QFRPHWD[$FWIRUWKHSXUSRVHVRIDVVHVVPHQWRIWKHWRWDOLQFRPH
469
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
7+(6(&21'6&+('8/(
>See VHFWLRQ1@
1RWLILFDWLRQQXPEHU
DQGGDWH
$PHQGPHQW
3HULRGRIHIIHFW
RIDPHQGPHQW
*65(
,QWKHVDLGQRWLILFDWLRQLQWKH7DEOHDJDLQVWVHULDOQXPEHULQ
VW0DUFK
GDWHGWKHVW-XQH
FROXPQIRUWKHILJXUHV³´WKHILJXUHV³´
WRWK6HSWHPEHU
>
VKDOO EH VXEVWLWXWHG
&XVWRPVGDWHG
VW-XQH@
*65(
,QWKHVDLGQRWLILFDWLRQLQWKH7DEOHDJDLQVWVHULDOQXPEHULQ
VW0DUFK
GDWHGWKHVW-XO\
FROXPQIRUWKHILJXUHV³´WKHILJXUHV³´
WRWK6HSWHPEHU
>
VKDOO EH VXEVWLWXWHG
&XVWRPVGDWHG
VW-XO\@
*65(
,QWKHVDLGQRWLILFDWLRQLQWKH7DEOHDJDLQVWVHULDOQXPEHUVDQG
VW0DUFK
GDWHGWKHWK0DUFK
$LQFROXPQIRUWKHILJXUHV³´WKHILJXUHV
WR
>
³´VKDOOEHVXEVWLWXWHG
WK-XQH
&XVWRPVGDWHG
WK0DUFK@
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
470
7+(7+,5'6&+('8/(
>See VHFWLRQ1@
1RWLILFDWLRQQXPEHU
DQGGDWH
$PHQGPHQW
3HULRG RI HIIHFW
RIDPHQGPHQW
*65(
GDWHGWKHWK-XQH
>
&XVWRPVGDWHG
WK-XQH@
,QWKHVDLGQRWLILFDWLRQLQWKH7DEOHDJDLQVWVHULDOQXPEHUDQG
LQFROXPQIRUWKHILJXUHV³´WKHILJXUHV³´
VKDOO EH VXEVWLWXWHG
VW-XO\
WRWK6HSWHPEHU
471
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
7+()2857+6&+('8/(
>See VHFWLRQa@
,QWKH)LUVW6FKHGXOHWRWKH&XVWRPV7DULII$FW²
LQ&KDSWHUIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWDOOWKHWDULIILWHPVRIKHDGLQJWKHHQWU\³´
VKDOO EH VXEVWLWXWHG
LQ&KDSWHUIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWDOOWKHWDULIILWHPVRIKHDGLQJWKHHQWU\³´
VKDOO EH VXEVWLWXWHG
LQ&KDSWHUIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVW DOOWKHWDULIILWHPVRI KHDGLQJVDQGWKHHQWU\
³´ VKDOO EH VXEVWLWXWHG
LQ&KDSWHUIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWDOOWKHWDULIILWHPVRIKHDGLQJWKHHQWU\³´
VKDOO EH VXEVWLWXWHG
LQ&KDSWHU±±
LIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVW DOOWKHWDULIILWHPVRI KHDGLQJVDQGWKH
HQWU\³´VKDOOEHVXEVWLWXWHG
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPVDQGWKHHQWU\
VKDOO EH VXEVWLWXWHG
LQ&KDSWHU±±
L IRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHHQWU\³´VKDOOEHVXEVWLWXWHG
LL IRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWDOOWKHWDULIILWHPVRIKHDGLQJWKHHQWU\³´VKDOOEH
VXEVWLWXWHG
LQ&KDSWHU±±
LIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHHQWU\³´VKDOOEHVXEVWLWXWHG
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPVDQG
WKHHQWU\³´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
L IRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPV
DQGWKHHQWU\³´VKDOOEHVXEVWLWXWHG
LL IRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHHQWU\³´VKDOOEHVXEVWLWXWHG
LLLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPVDQGWKHHQWU\³´VKDOO
EHVXEVWLWXWHG
LY IRU WKH HQWU\ LQ FROXPQ RFFXUULQJ DJDLQVW WDULII LWHP WKH HQWU\ ³´ VKDOO EH
VXEVWLWXWHG
YIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPVDQG
WKHHQWU\³´VKDOOEHVXEVWLWXWHG
YLIRUWKHHQWU\ LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPVDQGWKHHQWU\
³´ VKDOO EH VXEVWLWXWHG
LQ&KDSWHU IRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWDOOWKHWDULIILWHPVRIKHDGLQJVDQGWKHHQWU\
³´ VKDOO EH VXEVWLWXWHG
LQ&KDSWHUIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHHQWU\³´VKDOOEH
VXEVWLWXWHG
LQ&KDSWHUDIWHU1RWHWKHIROORZLQJ1RWHVKDOOEHLQVHUWHGQDPHO\²
³+HDGLQJLVWREHWDNHQQRWWRDSSO\WRSULQWHGERRNV´
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
472
7+(),)7+6&+('8/(
>See VHFWLRQb@
,QWKH)LUVW6FKHGXOHWRWKH&XVWRPV7DULII$FW±±
7DULII,WHP
'HVFULSWLRQ RI JRRGV
8QLW
5DWHRIGXW\
6WDQGDUG
3UHIHUHQWLDO
LQ&KDSWHUIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
5HSWLOHVLQFOXGLQJVQDNHVDQGWXUWOHV´
LQ&KDSWHU²
LIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³0($72)%29,1($1,0$/6
)5(6+25&+,//('´
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³0($7$1'(',%/(2))$/2)
7+(328/75<2)+($',1*
)5(6+&+,//('25)52=(1´
LQ&KDSWHU²
LLQKHDGLQJ²
DLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUGV³Oncorhynchus clarkii´WKH
ZRUGV ³Oncorhynchus clarki´ VKDOO EH VXEVWLWXWHG
ELQWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHPIRUWKHZRUGVDQGEUDFNHW³carp
(Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp.´
WKHZRUGVDQGEUDFNHWV³carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.)´ VKDOO EH VXEVWLWXWHG
FLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHP²
LIRUWKHZRUGV³Cyprinus carpio, Carassius carassius´WKHZRUGV³Cyprinus spp., Carassius spp.´VKDOOEH
VXEVWLWXWHG
LLIRUWKHZRUG0HJDOREURPDWKHZRUG0HJDOREUDPDVKDOOEHVXEVWLWXWHG
GLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUG³hippoglossidae´WKHZRUG
³hippoglossoides´VKDOOEHVXEVWLWXWHG
HLQWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHPIRUWKHZRUGVDQGEUDFNHWV³scads
(Decapterusspp.)´WKH ZRUGV DQG EUDFNHWV³scads (Decapterus spp.)´ VKDOO EH VXEVWLWXWHG
IIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Others:
,QGLDQPDFNHUHOV (Rastrelliger spp.)
NJ
2WKHU
NJ
´
473
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LLLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPVDQGIRUWKH
ZRUGV ³Oncorhynchus clarkii´ WKH ZRUGV ³Oncorhynchus clarki´ VKDOO EH VXEVWLWXWHG
LLLLQKHDGLQJ²
DLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUG³Uclichthyidae´WKHZRUG
³Euclichthyidae´VKDOOEHVXEVWLWXWHG
ELQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUGV³Oncorhynchus clarkii´WKH
ZRUGV ³Oncorhynchus clarki´ VKDOO EH VXEVWLWXWHG
LYLQKHDGLQJDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHG
QDPHO\²
³
9DQQDPHLVKULPSLitopenaeus vannamei
NJ
,QGLDQZKLWHVKULPSFenneropenaeus indicus
NJ
%ODFNWLJHUVKULPSPenaeus monodon
NJ
)ORZHUVKULPSPenaeus semisulcatus
NJ
´
YLQKHDGLQJ²
DLQWKHHQWU\LQFROXPQIRUWKHZRUGV³02//86&6/,9()5(6+&+,//(''5,('6$/7('25,1
%5,1(´WKHZRUGV³02//86&6/,9()5(6+&+,//(')52=(1'5,('6$/7('25,1%5,1(´VKDOOEH
VXEVWLWXWHG
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
2WKHUNJ
´
LQ&KDSWHULQKHDGLQJ²
LIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
)UHVKXQULSHQHGRUXQFXUHGFKHHVH
LQFOXGLQJZKH\FKHHVHDQGFXUG´
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
3URFHVVHG FKHHVH QRW JUDWHG RU SRZGHUHG´
LQ&KDSWHULQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³'(*(/$7,1,6('32:'(5´
WKHZRUGV³'(*(/$7,1,6('32:'(5´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQ1RWHIRUWKHZRUGV³Majorana hartensis´WKHZRUGV³Majorana hortensis´VKDOOEHVXEVWLWXWHG
LLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUG³LACTUCASATIVA´WKHZRUGV³LACTUCA
SATIVA´ VKDOO EH VXEVWLWXWHG
LLLIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Pumpkins, squash and gourds (Cucurbita spp.):
3XPSNLQV
NJ
6TXDVK
NJ
%LWWHUJRXUG
NJ
%RWWOH JRXUG
NJ
6QDNH JRXUG
NJ
&RFFLQLD.XQGUX
NJ
2WKHU
NJ
´
LYIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
2NUDODG\ILQJHU%KLQGL
NJ
´
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
474
YIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Peas (Pisum sativum):
<HOORZSHDV
NJ
*UHHQSHDV
NJ
2WKHU
NJ
´
LQ&KDSWHU²
L IRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Mangoes, fresh:
$OSKRQVR+DSXV
NJ
%DQJDQDSDOOL
NJ
&KDXVD
NJ
'DVKHUL
NJ
/DQJGD
NJ
.HVDU
NJ
7RWDSXUL
NJ
0DOOLND
NJ
2WKHU
NJ
´
LLIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
-
Other:
0XVN PHORQV
NJ
2WKHU
NJ
´
LLLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³3/806$1'62/(6´WKHZRUGV
³3/806$1'6/2(6´VKDOOEHVXEVWLWXWHG
LQ&KDSWHUIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Other:”;
LQ&KDSWHUIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Other:
Dent corn (Zea mays var. indenta):
<HOORZ
NJ
2WKHU
NJ
)OLQWFRUQZea mays var. indurata
NJ
3RSFRUQZea mays var. everta
NJ
2WKHU
NJ
´
LQ&KDSWHUDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHG
QDPHO\²
³
Rice flour:
%URZQULFHIORXU
NJ
:KLWHULFHIORXU
NJ
2WKHU
NJ
´
475
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LQ&KDSWHULQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³Ci-chorium intybus
sativum´WKHZRUGV³CICHORIUM INTYBUS SATIVUM´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
6DIIORZHURLOHGLEOHJUDGH´
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
6DIIORZHURLOQRQHGLEOHJUDGH´
LQ&KDSWHULQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³7+(5()250,;('´
WKHZRUGV³7+(5()250,;('´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQ1RWHLQFODXVHDIRUWKHZRUGV³SURGXFWVIDOOLQJWKHUHXQGHU´WKHZRUGV³SURGXFWVRIWKLV&KDSWHU´VKDOO
EHVXEVWLWXWHG
LLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUGV³0,;785(62))(50(17('
%(9(5$*(6$1'121$/&2+2/,&%(9(5$*(6´WKHZRUGV³0,;785(62))(50(17('%(9(5$*(6$1'
0,;785(62))(50(17('%(9(5$*(6$1'121$/&2+2/,&%(9(5$*(6´VKDOOEHVXEVWLWXWHG
LLLLQKHDGLQJ²
DWDULIILWHPVDQGDQGWKHHQWULHVUHODWLQJWKHUHWRVKDOOEHRPLWWHG
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
9RGND
O
´
LQ&KDSWHULQ1RWHLQFODXVHEIRUWKHZRUGV³HYDOXDWHGDW´WKHZRUGV³HYDOXDWHGDV´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQ 1RWH LQ FODXVH D IRU WKH ZRUGV ³H[FOXGLQJ VODJ DVK DQG UHVLGXHV´ WKH ZRUGV ³H[FOXGLQJ DVK DQG
UHVLGXHV´ VKDOO EH VXEVWLWXWHG
LLLQKHDGLQJ²
DIRUWKHWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
=LQF GURVV
NJ
2WKHU
NJ
´
EIRUWKHWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
/HDG GURVV
NJ
2WKHU
NJ
´
LQ&KDSWHU²
LIRUWKH6XSSOHPHQWDU\1RWHWKHIROORZLQJ6XSSOHPHQWDU\1RWHVKDOOEHVXEVWLWXWHGQDPHO\²
³6XSSOHPHQWDU\1RWH
,QWKLV&KDSWHUUHIHUHQFHWRDQ\VWDQGDUGRIWKH%XUHDXRI,QGLDQ6WDQGDUGVUHIHUVWRWKHODVWSXEOLVKHGYHUVLRQ
RI WKDW VWDQGDUG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
476
Illustration ,6UHIHUVWR,6DQGQRWWR,6´
LLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³&2$/7$56,0,/$5352'8&76´
WKHZRUGV³&2$/7$56,0,/$5352'8&76´VKDOOEHVXEVWLWXWHG
LLLLQKHDGLQJ²
DIRUVXEKHDGLQJWDULIILWHPVWRVXEKHDGLQJDQGWDULIILWHPV
WRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Light oils and preparations:
- - -
Naphtha:
/LJKW QDSKWKD
NJ
+HDY\QDSKWKD
NJ
)XOOUDQJHQDSKWKD
NJ
- - -
Solvent 60/80, solvent 50/120 and solvent 145/205
(petroleum hydrocarbon solvents) as specified under
standard IS 1745:
6ROYHQW
NJ
6ROYHQW
NJ
6ROYHQW
NJ
- - -
Motor gasoline conforming to standard IS 2796,
IS 17021 or IS 17076:
0RWRUJDVROLQHFRQIRUPLQJWRVWDQGDUG,6
NJ
(IXHOFRQIRUPLQJWRVWDQGDUG,6
NJ
0IXHOFRQIRUPLQJWRVWDQGDUG,6
NJ
$YLDWLRQJDVROLQHFRQIRUPLQJWRVWDQGDUG,6
NJ
2WKHU
NJ
- -
Other:
6ROYHQWSHWUROHXPK\GURFDUERQVROYHQW
NJ
DVVSHFLILHGXQGHUVWDQGDUG,6
Kerosene intermediate and oils obtained from
kerosene intermediate:
.HURVHQHLQWHUPHGLDWH
NJ
.HURVHQHFRQIRUPLQJWRVWDQGDUG,6
NJ
$YLDWLRQWXUELQHIXHOVNHURVHQHW\SHFRQIRUPLQJWR
NJ
VWDQGDUG,6
Gas oil and oils obtained from gas oil:
*DVRLO
NJ
9DFXXPJDVRLO
NJ
/LJKWGLHVHORLOFRQIRUPLQJWRVWDQGDUG,6
NJ
$XWRPRWLYHGLHVHOIXHOQRWFRQWDLQLQJELRGLHVHO
FRQIRUPLQJWRVWDQGDUG,6
NJ
+LJKIODVKKLJKVSHHGGLHVHOIXHOFRQIRUPLQJWR
VWDQGDUG,6
Fuel oils conforming to standard IS 1593:
NJ
*UDGH/9
NJ
477
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
*UDGH09
NJ
*UDGH09
NJ
*UDGH+9
Fuels (Class F) or marine fuels conforming to
NJ
standard IS 16731:
'LVWLOODWHRLO
NJ
5HVLGXDORLO
Base oil and lubricating oil:
NJ
%DVHRLO
NJ
(QJLQHRLOLQWHUQDOFRPEXVWLRQHQJLQHFUDQNFDVHRLOV
FRQIRUPLQJWRVWDQGDUG,6
NJ
(QJLQHRLOFRQIRUPLQJWRVWDQGDUG,6
NJ
$XWRPRWLYHJHDURLOFRQIRUPLQJWRVWDQGDUG,6
NJ
,QGXVWULDOJHDURLOFRQIRUPLQJWRVWDQGDUG,6
NJ
*HQHUDOSXUSRVHPDFKLQHU\DQGVSLQGOHRLOV
FRQIRUPLQJWRVWDQGDUG,6
NJ
7XUELQHOXEULFDWLQJRLOFRQIRUPLQJWRVWDQGDUG,6 NJ
2WKHUOXEULFDWLQJRLOFRQIRUPLQJWRDQ\RWKHU%,6
NJ
VWDQGDUG
2WKHUOXEULFDWLQJRLOQRWFRQIRUPLQJWRDQ\%,6VWDQGDUG NJ
Cutting oil, hydraulic oil, industrial white oil, jute
batching oil, mineral oil for cosmetic industry,
transformer oil:
&XWWLQJRLOFRQIRUPLQJWRVWDQGDUG,6
NJ
&XWWLQJRLOQHDWFRQIRUPLQJWRVWDQGDUG,6
NJ
+\GUDXOLFRLOFRQIRUPLQJWRVWDQGDUG,6RU
NJ
,6
,QGXVWULDOZKLWHRLOFRQIRUPLQJWRVWDQGDUG,6
NJ
,QVXODWLQJRLOIRUWUDQVIRUPHUDQGFLUFXLWEUHDNHU
WUDQVIRUPHUDQGFLUFXLWEUHDNHURLOVFRQIRUPLQJWR
NJ
VWDQGDUG,6RU,6
0LQHUDORLOIRUFRVPHWLFLQGXVWU\FRQIRUPLQJWR
VWDQGDUG,6
NJ
-XWHEDWFKLQJRLOFRQIRUPLQJWRVWDQGDUG,6
NJ
2WKHUFXWWLQJRLOK\GUDXOLFRLOLQGXVWULDOZKLWHRLO
NJ
MXWHEDWFKLQJRLOPLQHUDORLOIRUFRVPHWLFLQGXVWU\
WUDQVIRUPHURLOFRQIRUPLQJWRDQ\RWKHU%,6VWDQGDUG
2WKHUFXWWLQJRLOK\GUDXOLFRLOLQGXVWULDOZKLWHRLO
NJ
MXWHEDWFKLQJRLOPLQHUDORLOIRUFRVPHWLFLQGXVWU\
WUDQVIRUPHURLOQRWFRQIRUPLQJWRDQ\%,6VWDQGDUG
2WKHU
NJ
Petroleum oils and oils obtained from bituminous
minerals (other than crude) and preparations not
elsewhere specified or included, containing by
weight 70 % or more of petroleum oils or of oils
obtained from bituminous minerals, these oils being
the basic constituents of the preparations, containing
biodiesel, other than waste oils:
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
478
$XWRPRWLYHGLHVHOIXHOFRQWDLQLQJELRGLHVHO
FRQIRUPLQJWRVWDQGDUG,6
NJ
'LHVHOIXHOEOHQG%WR%FRQIRUPLQJWR
VWDQGDUG,6
NJ
2WKHU
NJ
´
EIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
2WKHU´
LYLQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Other:
/3*IRUQRQDXWRPRWLYHSXUSRVHVFRQIRUPLQJWR
VWDQGDUG,6
NJ
/3*IRUDXWRPRWLYHSXUSRVHVFRQIRUPLQJWR
VWDQGDUG,6
NJ
2WKHU
NJ
´
YLQKHDGLQJIRUWDULIILWHPVDQGDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEH
VXEVWLWXWHG QDPHO\²
³
Not calcined:
5DZSHWUROHXPFRNHIRUDQRGHPDNLQJLQDOXPLQLXP
LQGXVWU\FRQIRUPLQJWRVWDQGDUG,6
NJ
2WKHU
NJ
Calcined:
&DOFLQHGSHWUROHXPFRNHIRUDQRGHPDNLQJLQ
DOXPLQLXPLQGXVWU\FRQIRUPLQJWRVWDQGDUG,6
NJ
2WKHU
NJ
´
LQ&KDSWHU²
LLQ1RWHLQFODXVHHIRUWKHZRUGVDQGILJXUHV³RIKHDGLQJLQNUHPRYHUV´WKHZRUGVDQGILJXUHV³RI
KHDGLQJLQNUHPRYHUV´VKDOOEHVXEVWLWXWHG
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
6RGLXP K\GURJHQFDUERQDWH VRGLXP ELFDUERQDWH´
LQ&KDSWHU²
LLQ1RWHLQFODXVH&LQSDUDJUDSKIRUWKHZRUGV³FRPSRXQGDQG´WKHZRUG³FRPSRXQG´VKDOOEH
VXEVWLWXWHG
LLLQ1RWHIRUWKHZRUGV³WKLRDOGHK\GHVDQK\GULGHV´WKHZRUGV³WKLRDOGHK\GHVDQK\GULGHV´VKDOOEHVXEVWLWXWHG
LLLDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
'LK\GURP�HQH
NJ
7HWUDGHFHQH
NJ
´
LYLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
&\FORSURS\O DFWHW\OHQH
NJ
2WKHU
NJ
´
479
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
EDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
1SURS\OEHQ]HQH
NJ
´
YLQKHDGLQJWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRVKDOOEHRPLWWHG
YLLQKHDGLQJ²
DDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
'LK\GURP�HQRO
NJ
´
EDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
+H[\OHQHJO\FRO
NJ
´
YLLLQKHDGLQJDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHG
QDPHO\²
³
7ULVSK\GUR[\SKHQ\OHWKDQH
NJ
7HUWLDU\ EXW\O K\GURTXLQRQH
NJ
´
YLLLLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
7HUWLDU\DP\OPHWK\OHWKHU
NJ
0HWK\OWHUWLDU\EXW\OHWKHU 07%(
NJ
2WKHU
NJ
´
EIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
¶R[\GLHWKDQROGLHWK\OHQHJO\FROGLJRO´
FIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
3KHQR[\HWKDQRO
NJ
SKHQR[\SKHQR[\SURSDQRO
NJ
0HWDSKHQR[\EHQ]\ODOFRKRO03%$
NJ
2WKHU
NJ
´
GDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³ PHWKR[\SKHQROPRQRPHWK\OHWKHURIK\GURTXLQRQH NJ
³
%XW\ODWHGK\GUR[\DQLVROH%+$NJ
´
L[LQKHDGLQJDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHG
QDPHO\²
³
+H[\OFLQQDPLFDOGHK\GH
NJ
´
[LQKHDGLQJ²
DDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
3HQW\OF\FORSHQWHQRQH
NJ
&\FORKH[DQHGLRQH
NJ
DFHW\ORFWDK\GURWHWUDPHWK\O
1DSKWKDOHQHWHWUDPHWK\O
RFWDK\GURQDSKWKDOHQ\OHWKDQRQH
NJ
´
EDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
7ULIOXRURPHWK\ODFHWRSKHQRQH
NJ
&KORURFKORUR SKHQR[\ DFHWRSKHQRQH
NJ
'LFKORURDFHWRSKHQRQH
NJ
´
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
480
'9DFLGFKORULGHF\SHUPHWKULFDFLGFKORULGH
NJ
2WKHU
NJ
´
[LLQKHDGLQJ²
DDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³ 2UWKRWHUWLDU\EXW\OF\FORKH[\ODFHWDWH
NJ
3DUDWHUWLDU\EXW\OF\FORKH[\ODFHWDWH
NJ
´
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
0HWK\OF\FORKH[\ODFHWDWH
NJ
(WK\OHQHJO\FROPRQRHWK\OHWKHUDFHWDWH
NJ
2WKHU
NJ
´
FIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
3LYDOR\OFKORULGH
NJ
1YDOHU\OFKORULGH
NJ
1RFWDQR\OFKORULGH
NJ
1HRGHFDQR\O FKORULGH
NJ
Other:
+H[RLFDFLGFDSURLFDFLG
NJ
2FWRLFDFLGFDSU\OLFDFLG
NJ
7ULIOXRURDFHWLFDFLG
NJ
(WK\OGLIOXRURDFHWDWH
NJ
(WK\OWULIOXRURDFHWDWH
NJ
2WKHU
NJ
´
[LLLQKHDGLQJ²
DDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
(UXFLFDFLG
NJ
´
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Cyclanic, cyclenic or cycloterpenic monocarboxylic acids,
their anhydrides, halides, peroxides, peroxyacids and
their derivatives:
FDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
'LFKORURSKHQ\ODFHW\OFKORULGH
NJ
´
[LLLLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Azelaic acid, sebacic acid, their salts and esters:
6HEDFLF$FLG
NJ
2WKHU
NJ
´
ELQ WKH HQWU\ LQ FROXPQ RFFXUULQJ DJDLQVW WDULII LWHP IRU WKH ZRUG ³SRO\FDUR[\OLF´ WKH ZRUG
³SRO\FDUER[\OLF´ VKDOO EH VXEVWLWXWHG
[LYLQKHDGLQJ²
DIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:´
481
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
EDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
&KROLFDFLG
NJ
5LFLQROHLFDFLG
NJ
´
FDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
%HQ]\OVDOLF\ODWH
NJ
´
GDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
)OXRUREHQ]R\OEXW�LFDFLG
NJ
´
HIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
6RGLXPSKHQR[\DFHWDWH
NJ
0HWK\O(>FKORURPHWK\OSKHQ\O@
NJ
PHWKR[\DFU\ODWH
2WKHU
NJ
´
[YLQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
2WKHU
NJ
´
[YLLQKHDGLQJ±±
DIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
trichloroaniline
NJ
N-benzyl-N-ethylaniline, N,N-diethylaniline,
N,N-dimethylaniline, meta nitroaniline, para nitroaniline:
1EHQ]\O1HWK\ODQLOLQH
NJ
11GLHWK\ODQLOLQH
NJ
11GLPHWK\ODQLOLQH
NJ
1HWK\ODQLOLQH
NJ
´
EIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
11GLHWK\OWROXLGLQH
NJ
11GLPHWK\OWROXLGLQH
NJ
´
FDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
3DUDFXPLGLQH
NJ
´
GDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
'LDPLQRVWLOEHQHGLVXOSKRQLFDFLG'DVGD
NJ
´
[YLLLQKHDGLQJ²
DIRU WKH HQWU\ LQ FROXPQ RFFXUULQJ DJDLQVW VXEKHDGLQJ WKH IROORZLQJ VKDOO EH VXEVWLWXWHG
QDPHO\²
³
Monoethanolamine and its salts:´
ELQWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHPDIWHUWKHZRUGVEUDFNHWV
DQGOHWWHU³Picramic acid (T-grade)´WKHZRUGV³para cresidine ortho sulphonic acid´VKDOOEHLQVHUWHG
FDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
3DUDFUHVLGLQHRUWKRVXOSKRQLFDFLG
NJ
´
[YLLLLQKHDGLQJDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHG
QDPHO\²
³
'LFKORURGLSKHQ\OVXOSKRQH
NJ
´
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
482
[L[LQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Other:
&LQHROH
NJ
2WKHU
NJ
´
[[LQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
)OXRURGLIOXRURPHWK\OPHWK\OKS�]ROH
NJ
FDUERQ\OIOXRULGH
2WKHU
NJ
´
EWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRVKDOOEHRPLWWHG
FDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
>ELVGLPHWK\OSKHQ\O
NJ
WULD]LQH\O@EHQ]HQHGLRO
7ULVK\GUR[\HWK\O LVRF\DQXUDWH
NJ
(WK\OKH[\OWULD]RQH
NJ
WULG\K\GUR[\OPHWK\OSKHQ\OWULD]LQH
NJ
´
GIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other lactams :
1PHWK\OS�UROLGRQH
NJ
1HWK\OS�UROLGRQH
NJ
2WKHU
NJ
´
HLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUGVEUDFNHWVDQGOHWWHUV
³IOXQLWU]HSDP,11IOXUD]HSDP,11KDOD]DHSDP,11´WKHZRUGVEUDFNHWVDQGOHWWHUV³IOXQLWUD]HSDP,11
IOXUD]HSDP,11KDOD]HSDP,11´VKDOOEHVXEVWLWXWHG
IIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
,PLGD]RS�LGLQHPHWK\ODPLQH
NJ
2WKHU
NJ
´
[[LLQKHDGLQJ²
DLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUG³FOD[D]RODP´WKHZRUG
³FOR[D]RODP´VKDOOEHVXEVWLWXWHG
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
&KORURWKLRSKHQHFDUER[\OLFDFLG
NJ
0RUSKROLQH
NJ
2WKHU
NJ
´
[[LLLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUGVDQGEUDFNHWV
³SUHGQLVRQH GHK\GURFRUWLVRQH´ WKH ZRUGV DQG EUDFNHWV ³SUHGQLVRQHGHK\GURFRUWLVRQH´ VKDOO EH VXEVWLWXWHG
[[LLLLQKHDGLQJ²
DIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
2WKHU´
483
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
1LFRWLQHNJ
2WKHU
NJ
´
LQ&KDSWHU²
LLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHPIRUWKHZRUGV
³hormones and other products´WKHZRUGV³hormones or other products´VKDOOEHVXEVWLWXWHG
LLLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJIRUWKHZRUGV³hormones,
or other products´WKHZRUGV³hormones, on other products´VKDOOEHVXEVWLWXWHG
LQ&KDSWHULQ1RWHLQFODXVHFIRUWKHEUDFNHWVZRUGVILJXUHVDQGOHWWHU³RWKHUWKDQRSWLFDOHOHPHQWV
ZHLJKLQJ QRW OHVV WKDQ J HDFK RI KHDGLQJ ´ WKH EUDFNHWV ZRUGV ILJXUHV DQG OHWWHU ³RWKHU WKDQ RSWLFDO
HOHPHQWVZHLJKLQJQRWOHVVWKDQJHDFKRIKHDGLQJ´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJIRUWKHZRUGV³preparations
thereon´ WKH ZRUGV ³preparations based thereon´ VKDOO EH VXEVWLWXWHG
LLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³&(5$0,&(1$0(//,1*´WKH
ZRUGV³&(5$0,&(1$0(//,1*´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQKHDGLQJIRUWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHPWKHIROORZLQJ
VKDOO EH VXEVWLWXWHG
³
Other:”
LLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³,1&/8'('35(3$5('´WKHZRUGV
³,1&/8'('35(3$5('´VKDOOEHVXEVWLWXWHG
LQ&KDSWHULQKHDGLQJ²
LLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHEUDFNHWVDQGZRUGV³27+(57+$162$3
685)$&($&7,9(35(3$5$7,216´WKHEUDFNHWVDQGZRUGV³27+(57+$162$3685)$&($&7,9(
35(3$5$7,216´VKDOOEHVXEVWLWXWHG
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHG
³
Other:”
LQ&KDSWHULQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³7(;7,/(66(16,7,6('´
WKHZRUGV³7(;7,/(66(16,7,6('´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
L LQ6XEKHDGLQJ1RWHIRUWKHEUDFNHWVDQGZRUGV³SFKORURSKHQ\OHWKDQH´WKHEUDFNHWVDQGZRUGV
³SFKORURSKHQ\OHWKDQH´VKDOOEHVXEVWLWXWHG
LL6XSSOHPHQWDU\1RWHVVKDOOEHRPLWWHG
LLLLQKHDGLQJ²
DLQWKHHQWU\LQFROXPQIRUWKHZRUGV³/<(6)25´WKHZRUGV³/<(6)520´VKDOOEHVXEVWLWXWHG
ELQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJIRUWKHZRUGV³lyes for´WKHZRUGV³lyes
from´VKDOOEHVXEVWLWXWHG
LYLQKHDGLQJ²
DIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Fungicides:”;
ELQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJIRUWKHZRUGV³plant-growth regulated ´
WKH ZRUGV ³plant-growth regulators´ VKDOO EH VXEVWLWXWHG
YLQKHDGLQJ²
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
484
DDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
Other:”;
EIRUVXEKHDGLQJDQGWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJ
VKDOOEHVXEVWLWXWHGQDPHO\²
³
2WKHU
NJ
´
LQ&KDSWHU²
LLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
/LQHDUORZGHQVLW\SRO\HWK\OHQH//'3(LQZKLFK
NJ
HWK\OHQHPRQRPHUXQLWFRQWULEXWHVRUPRUH
E\ZHLJKWRIWKHWRWDOSRO\PHUFRQWHQW
/RZGHQVLW\SRO\HWK\OHQH/'3(
NJ
´
EIRUWDULIILWHPVXEKHDGLQJDQGWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJ
WKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Ethylene-alpha-olefin copolymers, having a specific
gravity of less than 0.94:
/LQHDUORZGHQVLW\SRO\HWK\OHQH//'3(LQZKLFK
NJ
HWK\OHQHPRQRPHUXQLWFRQWULEXWHVOHVVWKDQ
E\ZHLJKWRIWKHWRWDOSRO\PHUFRQWHQW
2WKHU
NJ
2WKHU
NJ
´
LLLQKHDGLQJ²
DIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
2WKHUYLQ\OFKORULGHFRSRO\PHUV
NJ
Vinylidene chloride polymers
&RSRO\PHURIYLQ\OLGHQHFKORULGHZLWKDFU\ORQLWULWH
NJ
LQWKHIRUPRIH[SDQVLEOHEHDGVRIDGLDPHWHURI
PLFURPHWHUVRUPRUHEXWQRWPRUHWKDQPLFURPHWHUV
´
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:
&KORULQDWHGSRO\YLQ\OFKORULGH&39&UHVLQ
NJ
2WKHU
NJ
´
LLLLQKHDGLQJIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEH
VXEVWLWXWHG QDPHO\²
³
3RO\DFU\OLFDFLG
NJ
3RO\DFU\ORQLWULOH3$1
NJ
&RSRO\PHUVRIDFU\ORQLWULOH
NJ
6RGLXPSRO\DFU\ODWH
NJ
´
LYLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Having a viscosity number of 78 ml/g or higher:
3(7IODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
´
485
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
EIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
3(7IODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
´
FIRUVXEKHDGLQJDQGWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKH
IROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
2WKHU
NJ
´
YLQKHDGLQJIRUWDULIILWHPVWRVXEKHDGLQJDQGWDULIILWHPVWR
DQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Polyamide -6 (Nylon-6):
)ODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
Polyamide -11 (Nylon-11):
)ODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
Polyamide -12 (Nylon-12):
)ODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
Polyamide -6,6 (Nylon-6,6):
)ODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
Polyamide -6,9 (Nylon-6,9):
)ODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
Polyamide -6,10 (Nylon-6,10):
)ODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
Polyamide -6,12 (Nylon-6,12):
)ODNHFKLS
NJ
2WKHUSULPDU\IRUP
NJ
2WKHU
NJ
´
YLLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJIRUWKHZRUGV³Petroleum
resins, coumarone-indene´ WKH ZRUGV ³Petroleum resins, coumarone, indene´ VKDOO EH VXEVWLWXWHG
YLLLQKHDGLQJIRUVXEKHDGLQJDQGWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJ
WKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of other plastics:
Of poly (vinyl butyral):
5LJLGSODLQ
NJ
)OH[LEOHSODLQ
NJ
2WKHU
NJ
´
LQ&KDSWHU²
LLQ1RWHLQFODXVH%LQSDUDJUDSKLLLIRUWKHZRUG³YXOFDQLVHG´WKHZRUG³VWDELOLVHUV´VKDOOEHVXEVWLWXWHG
LLLQKHDGLQJ²
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
486
DIRU WKH HQWU\ LQ FROXPQ RFFXUULQJ DJDLQVW VXEKHDGLQJ WKH IROORZLQJ VKDOO EH VXEVWLWXWHG
QDPHO\²
³
Endless transmission belts of trapezoidal cross-section
(V-belts), V-ribbed, of an outside circumference
exceeding 60 cm but not exceeding 180 cm:”;
EIRU WKH HQWU\ LQ FROXPQ RFFXUULQJ DJDLQVW VXEKHDGLQJ WKH IROORZLQJ VKDOO EH VXEVWLWXWHG
QDPHO\²
³
Endless transmission belts of trapezoidal cross-
section (V-belts), V-ribbed, of an outside
circumference exceeding 180 cm but not
exceeding 240 cm:”;
LQ&KDSWHULQ1RWHLQFODXVHIIRUWKHZRUG³ULJLGFURSV´WKHZRUG³ULGLQJFURSV´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQ1RWHLQFODXVHPIRUWKHZRUGDQGILJXUHV³6HFWLRQ;9,,´WKHZRUGDQGILJXUHV³6HFWLRQ;9,,,´VKDOOEH
VXEVWLWXWHG
LLLQ6XSSOHPHQWDU\1RWHIRUWKHOHWWHUVDQGILJXUHV³,6´WKHOHWWHUVDQGILJXUHV³,6´VKDOOEH
VXEVWLWXWHG
LLLLQ6XSSOHPHQWDU\1RWHIRUWKHOHWWHUVDQGILJXUHV³,6DQG,6´WKHOHWWHUVDQGILJXUHV
³,6DQG,6´VKDOOEHVXEVWLWXWHG
LYLQKHDGLQJIRUVXEKHDGLQJDQGWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKH
IROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
2IEDPERR
PW
´
LQ&KDSWHULQKHDGLQJDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEH
LQVHUWHGQDPHO\²
³
Other:´
LQ&KDSWHU²
LLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPIRUWKHZRUG³FOHDQLQJ´WKH
ZRUG ³FOHDQVLQJ´ VKDOO EH VXEVWLWXWHG
LLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVW KHDGLQJIRUWKHZRUGV ³(;&,6(%22.6´WKHZRUGV
³(;(5&,6(%22.6´VKDOOEHVXEVWLWXWHG
LQ&KDSWHULQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³%$6(),%5(6´WKH
ZRUGV³%$67),%5(6´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQKHDGLQJ²
DIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of cellulose acetate:”;
EIRUWKHHQWU\LQFROXPQRFFXUULQJ DJDLQVWVXEKHDGLQJWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:”;
LLLQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Of viscose rayon:
2EWDLQHGIURPZRRGRWKHUWKDQEDPERR
NJ
2EWDLQHGIURPEDPERR
NJ
2WKHU
NJ
´
487
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
³
Of wool or fine animal hair:
+DQGPDGH
2WKHU
Of other textile materials:
Of cotton:
+DQGPDGH
2WKHU
2IFRLULQFOXGLQJJHRWH[WLOH
Of silk:
+DQGPDGH
2WKHU
LQ&KDSWHULQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³127*,03('%(,1*
7(;7,/(<$51´WKHZRUGV³127*,03('%(,1*7(;7,/(<$51´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQKHDGLQJIRUWDULIILWHPVXEKHDGLQJDQGWDULIILWHPVWRDQGWKH
HQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
P
P
P
P
P
LLLQKHDGLQJ²
P
P
´
DIRUWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWVXEKHDGLQJWKHIROORZLQJVKDOOEH
VXEVWLWXWHG QDPHO\²
³
Of man-made textile materials:”;
EIRUWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEH
VXEVWLWXWHG QDPHO\²
³
Of other textile materials:”;
LQ&KDSWHULQKHDGLQJIRUWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHP
WKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:´
LQ&KDSWHUDIWHUVXEKHDGLQJ1RWHWKHIROORZLQJ6XSSOHPHQWDU\1RWHVKDOOEHLQVHUWHGQDPHO\²
³6XSSOHPHQWDU\1RWH
7DULIILWHPVDQGVXEKHDGLQJLQFOXGHVFXWSLOHIDEULFVSURGXFHGWKURXJKVKHDULQJRI
ORRSVGXULQJRUDIWHUWKHSURGXFWLRQRIIDEULF´
LQ&KDSWHU²
LLQKHDGLQJDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHG
QDPHO\²
³
Ensembles:´
LLLQKHDGLQJDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHG
QDPHO\²
³
Other:´
LQ&KDSWHU²
LLQ 1RWH LQ FODXVH E IRU WKH ZRUGV ³FRUUHVSRQGLQJ RI FRPSDWLEOH VL]H´ WKH ZRUGV ³FRUUHVSRQGLQJ RU
FRPSDWLEOHVL]H´VKDOOEHVXEVWLWXWHG
LLDIWHU1RWHWKHIROORZLQJ6XSSOHPHQWDU\1RWHVKDOOEHLQVHUWHGQDPHO\²
³6XSSOHPHQWDU\1RWH
)RUWKHSXUSRVHRIWKLV&KDSWHU³.KDGL´PHDQV²
DWKHDUWLFOHRIDSSDUHORUFORWKLQJDFFHVVRULHVPDGHIURPDQ\FORWKZRYHQRQKDQGORRPVLQ,QGLDIURP
FRWWRQVLONRUZRROOHQ\DUQKDQGVSXQLQ,QGLDRUIURPDPL[WXUHRIDQ\WZRRUDOORIVXFK\DUQVDQG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
488
ESURGXFHGE\DSHUVRQFHUWLILHGRUUHFRJQLVHGE\WKH.KDGL9LOODJH,QGXVWULHV&RPPLVVLRQHVWDEOLVKHGXQGHU
VHFWLRQRIWKH.KDGLDQG9LOODJH,QGXVWULHV&RPPLVVLRQ$FWRI´
LLLLQKHDGLQJ²
DIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Of other textile materials:
Of silk:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
Jackets and blazers:
Of wool or fine animal hair:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
´
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of silk:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
´
ZKLFKHYHULVKLJKHU
FIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of cotton:
+DQGORRP
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
´
LYLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
.KDGL
X
´
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of wool or fine animal hair:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
´
FIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
.KDGL
X
RU5VSHUSLHFH
´
ZKLFKHYHULVKLJKHU
GIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
+DQGORRP´
489
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
+DQGORRP
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
´
HIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of cotton:
+DQGORRP
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
´
YLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of cotton:
EIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of silk:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
´
ZKLFKHYHULVKLJKHU
YLLQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Of cotton:
+DQGORRP
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
´
YLLLQKHDGLQJIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEH
VXEVWLWXWHG QDPHO\²
³
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
Nightshirts and pyjamas:
Of cotton:
+DQGORRP
X
2WKHU
X
2IPDQPDGHILEUHV
X
´
YLLLLQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of cotton:
+DQGORRP
X
2WKHU
X
´
L[LQ KHDGLQJ IRU WDULII LWHP DQG WKH HQWULHV UHODWLQJ WKHUHWR WKH IROORZLQJ VKDOO EH VXEVWLWXWHG
QDPHO\²
³
Of cotton:
+DQGORRP
X
2WKHU
X
´
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
490
³
Of silk or silk waste:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH´
³
Containing asbestos:
%UDNHOLQLQJDQGSDGV
NJ
$VEHVWRV IULFWLRQ PDWHULDOV
NJ
Not containing asbestos:
%UDNHOLQLQJVDQGSDGV
NJ
2WKHU
NJ
´
[LQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Of other textile materials:
Of silk:
+DQGORRP
X
2WKHU
X
2WKHU
X
´
EDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
Of silk:
.KDGL
X
2WKHU
X
´
[LLQKHDGLQJIRUWDULIILWHPVDQGDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOO
EHVXEVWLWXWHGQDPHO\²
³
Scarves:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
Mufflers:
.KDGL
X
RU5VSHUSLHFH
ZKLFKHYHULVKLJKHU
2WKHU
X
RU5VSHUSLHFH´
ZKLFKHYHULVKLJKHU
[LLLQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
LQ&KDSWHU²
ZKLFKHYHULVKLJKHU
LLQ1RWHLQFODXVHEIRUWKHZRUGV³SDSHUFRDWHGZLWKPLFD´WKHZRUGV³SDSHUDQGSDSHUERDUGFRDWHGZLWK
PLFD´VKDOOEHVXEVWLWXWHG
LLLQKHDGLQJIRUVXEKHDGLQJWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWR
WKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
LQ&KDSWHU²
LLQVXEKHDGLQJ1RWHIRUWKHILJXUHV³´WKHILJXUHV³´VKDOOEHVXEVWLWXWHG
LLLQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWVXEKHDGLQJIRUWKHZRUGVDQGEUDFNHWV
³mass (body tinted) opacified´WKHZRUGVDQGEUDFNHWV³mass (body tinted), opacified´ VKDOO EH VXEVWLWXWHG
491
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LLLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWKHDGLQJIRUWKHZRUGV³-(:(//(5<*/$66´WKHZRUGV
³-(:(//(5<*/$66´VKDOOEHVXEVWLWXWHG
LQ&KDSWHU²
LLQKHDGLQJIRUVXEKHDGLQJDQGWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWR
WKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Unworked or simply sawn or roughly shaped:
- - -
Precious or semi-precious stones of “Beryl”
and “&KU\VREHU\O” mineralogical species:
(PHUDOG
NJ
<HOORZJROGHQSLQNUHGJUHHQ EHU\O
NJ
&KU\VREHU\OLQFOXGLQJFKU\VREHU\OFDW¶VH\H
NJ
$OH[DQGULWHLQFOXGLQJDOH[DQGULWHFDW¶VH\H
NJ
2WKHU
NJ
- - -
Precious or semi-precious stones of ³Corundum”
and “Feldspar” mineralogical species:
5XE\
NJ
6DSSKLUH
NJ
0RRQVWRQH
NJ
2WKHU
NJ
- - -
Precious or semi-precious stones of ³Garnet”
and “Lazurite” mineralogical species:
*DUQHW
NJ
/DSLVOD]XOL
NJ
2WKHU
NJ
- - -
Precious or semi-precious stones of “Prehnite”
and “Quartz” mineralogical species:
3UHKQLWH
NJ
$JDWH
NJ
$YHQWXULQH
NJ
&KDOFHGRQ\
NJ
2WKHU
NJ
- - -
Precious or semi-precious stones of “Tourmaline”
and “Zoisite” mineralogical species:
7RXUPDOLQH
NJ
7DQ]DQLWH
NJ
2WKHU
NJ
- - -
2WKHU
NJ
Otherwise worked:
Ruby, sapphire and emeralds:
- - -
5XE\
FN
- - -
6DSSKLUH
FN
- - -
(PHUDOGV
FN
Other:
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
492
- - -
Precious or semi-precious stones of “Beryl”
and “Chrysoberyl” mineralogical species, other
than “Emerald”:
<HOORZJROGHQSLQNUHGJUHHQ EHU\O
FN
&KU\VREHU\OLQFOXGLQJFKU\VREHU\OFDW¶VH\H
FN
$OH[DQGULWHLQFOXGLQJDOH[DQGULWHFDW¶VH\H
FN
2WKHU
FN
- - -
Precious or semi-precious stones of “Corundum”
and “Feldspar” mineralogical species, other than
“Ruby” and “Sapphire”:
0RRQVWRQH
FN
2WKHU
FN
- - -
Precious or semi-precious stones of “Garnet”
and “Lazurite” mineralogical species:
*DUQHW
FN
/DSLVOD]XOL
FN
2WKHU
FN
- - -
Precious or semi-precious stones of “Prehnite”
and “Quartz” mineralogical species:
3UHKQLWH
FN
$JDWH
FN
$YHQWXULQH
FN
&KDOFHGRQ\
FN
2WKHU
FN
- - -
Precious or semi-precious stones of “Tourmaline”
and “Zoisite” mineralogical species:
7RXUPDOLQH
FN
7DQ]DQLWH
FN
2WKHU
FN
- - -
2WKHU
FN
´
LLLQKHDGLQJIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
³
Other, unworked or simply sawn or roughly shaped:
/DERUDWRU\FUHDWHGRUODERUDWRU\JURZQRU
NJ
PDQPDGHRUFXOWXUHGRUV\QWKHWLFGLDPRQGV
2WKHU
NJ
´
LLLLQKHDGLQJ²
DIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Unwrought:
*UDLQV
NJ
2WKHU
NJ
´
EDIWHUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHLQVHUWHGQDPHO\²
³
%DU
NJ
´
493
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LQ&KDSWHULQKHDGLQJIRUWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHP
WKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
Other:”;
LQ&KDSWHULQKHDGLQJ²
LIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
'ULOOSLSHRIVWDLQOHVVVWHHO´
LLIRUWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
2WKHU´
LLLIRUWKHHQWU\LQFROXPQRFFXUULQJDIWHUWKHHQWU\DJDLQVWWDULIILWHPWKHIROORZLQJVKDOOEH
VXEVWLWXWHG QDPHO\²
³
Other, of circular cross section, of alloy steel:”;
LQ&KDSWHULQKHDGLQJ²
LIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
(PSW\RUGLVFKDUJHGFDUWULGJHVRIDOOERUHV
NJ
´
DQGVL]HVLQFOXGLQJWKHIROORZLQJFOHDQILUHG
EUDVVVKHOOVIUHHRIEXOOHWVLURQDQG
DQ\RWKHUIRUHLJQPDWHULDOFRYHUHGE\
,65,FRGHZRUGµ/DNH¶FOHDQPXIIOHG
SRSSHGEUDVVVKHOOVIUHHRIEXOOHWV
LURQDQGDQ\RWKHUIRUHLJQPDWHULDOFRYHUHG
E\,65,FRGHZRUGµ/DPE¶´
LLLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHSRUWLRQEHJLQQLQJZLWKWKHZRUGV
³PDQJDQHVHEURQ]HVROLGV´DQGHQGLQJZLWKWKHZRUGV³FRGHZRUGµ/DPE¶´VKDOOEHRPLWWHG
LLLIRUWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
%URQ]HVFUDSLQFOXGLQJWKHIROORZLQJPDQJDQHVH
NJ
EURQ]HVROLGVFRYHUHG,65,FRGHZRUGµ3DUFK¶
+LJKOHDGEURQ]HVROLGVDQGERULQJVFRYHUHGE\
,65,FRGHZRUGµ(OLDV¶
&RSSHUQLFNHOVFUDSLQFOXGLQJWKHIROORZLQJ
NJ
´
QHZFXSURQLFNHOFOLSVDQGVROLGVFRYHUHGE\
,65,FRGHZRUGµ'DQG\¶FXSURQLFNHOVROLGV
FRYHUHGE\,65,FRGHZRUGµ'DXQW¶VROGHUHG
FXSURQLFNHOVROLGVFRYHUHGE\,65,FRGHZRUG
µ'HOWD¶FXSURQLFNHOVSLQQLQJVWXUQLQJV
ERULQJVFRYHUHGE\,65,FRGHZRUGµ'HFR\¶¶¶
LQ&KDSWHULQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHPWKHSRUWLRQ
EHJLQQLQJZLWKWKHZRUGV³QHZFXSURQLFNHOFOLSV´DQGHQGLQJZLWKWKHZRUGV³FRGHZRUGµ'HSWK¶´VKDOOEHRPLWWHG
LQ&KDSWHULQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHP²
LWKHZRUGVDQGOHWWHUV³6ZHDWHGDOXPLQLXPFRYHUHGE\,65,FRGHZRUGµ7KURE¶´VKDOOEHRPLWWHG
LLWKHZRUGVDQGOHWWHUV³$OXPLQLXPGURVVHVVSDWWHUQVVSHOOLQJVVNLPPLQJVDQGVZHHSLQJVFRYHUHGE\,65,
FRGHZRUGµ7KLUO¶´VKDOOEHRPLWWHG
LQ&KDSWHULQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHP²
LWKHZRUGVDQGOHWWHUV³OHDGFRYHUHGFRSSHUFDEOHFRYHUHGE\,65,FRGHZRUGµ5HOD\¶´VKDOOEHRPLWWHG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
494
³
Telephones for cellular networks:
0RELOH SKRQHV RWKHU WKDQ SXVK EXWWRQ W\SH
X
0RELOH SKRQHV SXVK EXWWRQ W\SH
X
7HOHSKRQHVIRURWKHUZLUHOHVVQHWZRUNV
X
´
LLWKHSRUWLRQEHJLQQLQJZLWKWKHZRUGV³/HDGEDWWHU\SODWHV´DQGHQGLQJZLWKWKHZRUGV³FRGHZRUGµ5HQWV¶´
VKDOOEHRPLWWHG
LQ&KDSWHULQKHDGLQJLQWKHHQWU\LQFROXPQRFFXUULQJDJDLQVWWDULIILWHP²
LWKHZRUGVDQGOHWWHUV³=LQFGLHFDVWVODEVRUSLJVFRYHUHGE\,65,FRGHZRUGµ6FXOO¶´VKDOOEHRPLWWHG
LL WKH SRUWLRQ EHJLQQLQJ ZLWK WKH ZRUGV ³+RW GLS JDOYDQL]HUV´ DQG HQGLQJ ZLWK WKH ZRUGV ³FRUURVLRQ RU
µR[LGDWLRQ¶´VKDOOEHRPLWWHG
LQ&KDSWHU²
LLQKHDGLQJ±±
DIRUWDULIILWHPVDQGDQGHQWULHVUHODWLQJWKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHG
QDPHO\²
EWDULIILWHPDQGWKHHQWULHVUHODWLQJWKHUHWRVKDOOEHRPLWWHG
LLLQKHDGLQJIRUVXEKHDGLQJDQGWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJ
WKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
7UDQVPLVVLRQDSSDUDWXVLQFRUSRUDWLQJ
X
)UHH
´
UHFHSWLRQDSSDUDWXV
LLLLQKHDGLQJIRUVXEKHDGLQJDQGWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJ
WKHUHWRWKHIROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
2WKHU
X
´
LQ&KDSWHULQKHDGLQJIRUWDULIILWHPVWRDQGWKHHQWULHVUHODWLQJWKHUHWRWKH
IROORZLQJVKDOOEHVXEVWLWXWHGQDPHO\²
³
2WKHU
X
Artificial kidney (dialysis) apparatus, blood
transfusion apparatus:
$UWLILFLDONLGQH\GLDO\VLVDSSDUDWXV
X
%ORRG WUDQVIXVLRQDSSDUDWXV
X
´
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
495
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 1st August, 2019
The following Act of Parliament received the assent of the President on the
1st August, 2019, and is hereby re-published for general information:—
THE RIGHT TO INFORMATION (AMENDMENT) ACT, 2019
No. 24 of 2019
An Act to amend the Right to Information Act, 2005.
Bඍ it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
1.
(1) This Act may be called the Right to Information (Amendment) Act, 2019.
(2) It shall come into force on such date as the Central Government may, by
notifi cation in the Offi cial Gazette, appoint.
2.
In the Right to Information Act, 2005 (hereinafter referred to as the principal Act), in
section 13,—
(a) in sub-section (1), for the words “for a term of fi ve years from the date on which
he enters upon his offi ce”, the words “for such term as may be prescribed by the Central
Government” shall be substituted;
(b) in sub-section (2), for the words “for a term of fi ve years from the date on which
he enters upon his offi ce”, the words “for such term as may be prescribed by the Central
Government” shall be substituted;
(c) for sub-section (5), the following sub-section shall be substituted, namely:—
“(5) The salaries and allowances payable to and other terms and conditions of
service of the Chief Information Commissioner and the InformationCommissioners shall be
such as may be prescribed by the Central Government:
Provided that the salaries, allowances and other conditions of service of the
Chief Information Commissioner or the Information Commissioners shall not be varied to their
disadvantage after their appointment:
Provided further that the Chief Information Commissioner and the Information
Commissioners appointed before the commencement of the Right to Information (Amendment)
Act, 2019 shall continue to be governed by the provisions of this Act and the rules made
thereunder as if the Right to Information (Amendment) Act, 2019 had not come into force.”.
3.
In section 16 of the principal Act,—
(a) in sub-section (1), for the words “for a term of fi ve years from the date on which
he enters upon his offi ce”, the words “for such term as may be prescribed by the Central
Government” shall be substituted;
(b) in sub-section (2), for the words “for a term of fi ve years from the date on which
he enters upon his offi ce”, the words “for such term as may be prescribed by the Central
Government” shall be substituted;
(c) for sub-section (5), the following sub-section shall be substituted, namely:—
“(5) The salaries and allowances payable to and other terms and conditions of
service of the State Chief Information Commissioner and the Information Commissioners shall
be such as may be prescribed by the Central Government:
Provided that the salaries, allowances and other conditions of service of the
State Chief Information Commissioner and the State Information Commissioners shall not be
varied to their disadvantage after their appointment:
Provided further that the State Chief Information Commissioner and the
State Information Commissioners appointed before the commencement of the Right to
Information (Amendment) Act, 2019 shall continue to be governed by the provisions of this
Act and the rules made thereunder as if the Right to Information (Amendment) Act, 2019 had
not come into force.”.
Short title and
commence-
ment.
Amendment of
section 13.
Amendment of
section 16.
22 of 2005.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
496
4.
In section 27 of the principal Act, in sub-section (2), after clause (c), the following
clauses shall be inserted, namely:—
“(ca) the term of offi ce of the Chief Information Commissioner and Information
Commissioners under sub-sections (1) and (2) of section 13 and the State Chief Information
Commissioner and State Information Commissioners under sub-sections (1) and (2) of
section 16;
(cb) the salaries, allowances and other terms and conditions of service of the
Chief Information Commissioner and the Information Commissioners under sub-section
(5) of section 13 and the State Chief Information Commissioner and the State Information
Commissioners under sub-section (5) of section 16;”.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
Amendment of
section 27.
497
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 6th August, 2019
The following Act of Parliament received the assent of the President on the
5th August, 2019, and is hereby re-published for general information:—
THE PROTECTION OF CHILDREN FROM SEXUAL OFFENCES (AMENDMENT)
ACT, 2019.
No. 25 of 2019
An Act further to amend the Protection of Children from Sexual Off ences Act, 2012.
Bඍ it enacted by Parliament in the SeventiethYear of the Republic of India as follows:—
1.
(1) This Act may be called the Protection of Children from Sexual Off ences
(Amendment) Act, 2019.
(2) It shall come into force on such date as the Central Government may, by
notifi cation in the Offi cial Gazette, appoint.
2.
In the Protection of Children from Sexual Off ences Act, 2012 (hereinafter referred to
as the principal Act), in section 2,—
(a) in sub-section (1), after clause (d), the following clause shall be inserted,
namely:—
‘(da) “child pornography” means any visual depiction of sexually explicit
conduct involving a child which include photograph, video, digital or computer generated
image indistinguishable from an actual child, and image created, adapted, or modifi ed, but
appear to depict a child;’;
(b) in sub-section (2), for the words, brackets and fi gures “the Juvenile Justice
(Care and Protection of Children) Act, 2000”, the words, brackets and fi gures “the Juvenile
Justice (Care and Protection of Children) Act, 2015” shall be substituted.
3.
In the principal Act, section 4 shall be renumbered as section 4(1) thereof and—
(a) in sub-section (1) as so renumbered, for the words “seven years”, the words “ten
years” shall be substituted;
(b) after sub-section (1), the following sub-sections shall be inserted, namely:—
“(2) Whoever commits penetrative sexual assault on a child below sixteen
years of age shall be punished with imprisonment for a term which shall not be less than
twenty years, but which may extend to imprisonment for life, which shall mean imprisonment
for the remainder of natural life of that person, and shall also be liable to fi ne.
(3) The fi ne imposed under sub-section (1) shall be just and reasonable and
paid to the victim to meet the medical expenses and rehabilitation of such victim.”.
4.
In section 5 of the principal Act,—
(I) in clause (j),—
(A) in sub-clause (i), the word “or” occurring at the end shall be omitted;
(B) in sub-clause (iii), the word “or” occurring at the end shall be omitted;
(C) after sub-clause (iii), the following sub-clause shall be inserted, namely:—
“(iv) causes death of the child; or”;
(II) in clause (s), for the words “communal or sectarian violence”, the words
“communal or sectarian violence or during any natural calamity or in similar situations” shall
be substituted.
5.
For section 6 of the principal Act, the following section shall be substituted, namely:—
Short title and
commence-
ment.
Amendment of
section 2
Amendment of
section 5.
13 of 2012.
Amendment of
section 4
56 of 2000
2 of 2016
Substitution of
new section
for section 6.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
498
“6. (1) Whoever commits aggravated penetrative sexual assault shall be punished
with rigorous imprisonment for a term which shall not be less than twenty years, but which
may extend to imprisonment for life, which shall mean imprisonment for the remainder of
natural life of that person, and shall also be liable to fi ne, or with death.
(2) The fi ne imposed under sub-section (1) shall be just and reasonable and paid to
the victim to meet the medical expenses and rehabilitation of such victim.”.
6.
In section 9 of the principal Act,—
(i) in clause (s), for the words “communal or sectarian violance”, the words
“communal or sectarian violence or during any natural calamity or in any similar situations”
shall be substituted;
(ii) after clause (u), the following clause shall be inserted, namely:—
“(v) whoever persuades, induces, entices or coerces a child to get administered
or administers or direct anyone to administer, help in getting administered any drug or
hormone or any chemical substance, to a child with the intent that such child attains early
sexual maturity;”.
7.
For section 14 of the principal Act, the following section shall be substituted,
namely:—
“14. (1) Whoever uses a child or children for pornographic purposes shall be
punished with imprisonment for a term which shall not be less than fi ve years and shall also
be liable to fi ne, and in the event of second or subsequent conviction with imprisonment for a
term which shall not be less than seven years and also be liable to fi ne.
(2) Whoever using a child or children for pornographic purposes under sub-section
(1), commits an off ence referred to in section 3 or section 5 or section 7 or section 9 by directly
participating in such pornographic acts, shall be punished for the said off ences also under
section 4, section 6, section 8 and section 10, respectively, in addition to the punishment
provided in sub-section (1).”.
8.
For section 15 of the principal Act, the following section shall be substituted,
namely:—
“15. (1) Any person, who stores or possesses pornographic material in any form
involving a child, but fails to delete or destroy or report the same to the designated authority,
as may be prescribed, with an intention to share or transmit child pornography, shall be liable
to fi ne not less than fi ve thousand rupees, and in the event of second or subsequent off ence,
with fi ne which shall not be less than ten thousand rupees.
(2) Any person, who stores or possesses pornographic material in any form
involving a child for transmitting or propagating or displaying or distributing in any manner at
any time except for the purpose of reporting, as may be prescribed, or for use as evidence
in court, shall be punished with imprisonment of either description which may extend to three
years, or with fi ne, or with both.
(3) Any person, who stores or possesses pornographic material in any form involving
a child for commercial purpose shall be punished on the fi rst conviction with imprisonment of
either description which shall not be less than three years which may extend to fi ve years, or
with fi ne, or with both, and in the event of second or subsequent conviction, with imprisonment
of either description which shall not be less than fi ve years which may extend to seven years
and shall also be liable to fi ne.”.
9.
In section 34 of the principal Act, for the words, brackets and fi gures “the Juvenile
Justice (Care and Protection of Children) Act, 2000”, the words, brackets and fi gures “the
Juvenile Justice (Care and Protection of Children) Act, 2015” shall be substituted.
10. In section 42 of the principal Act, for the fi gures, letter and words “376E or section
509 of the Indian Penal Code”, the fi gures, letters and words “376E, section 509 of the Indian
Penal Code or section 67B of the Information Technology Act, 2000” shall be substituted.
Amendment of
section 9
Punishment for
aggravated
penetrative
sexual assault
56 of 2000
2 of 2016
45 of 1860
21 of 2000
Amendment of
section 34
Amendment of
section 42
Substitution of
new section
for section
14.
Punishment for
using child for
pornographic
purposes.
Substitution of
new section
for section 15.
Punishment for
storage of
pornographic
material in-
volving child.
499
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
11. In section 45 of the principal Act, in sub-section (2), clause (a) shall be re-lettered
as clause (ab) thereof and before clause (ab) as so re-lettered, the following clauses shall be
inserted, namely:—
“(a) the manner of deleting or destroying or reporting about pornographic material in
any form involving a child to the designated authority under sub-section (1) of section 15;
(aa) the manner of reporting about pornographic material in any form involving a
child under sub-section (2) of section 15;”.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
Amendment of
section 45
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
500
501
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 6th August, 2019
The following Act of Parliament received the assent of the President on the
5th August, 2019, and is hereby re-published for general information:—
THE INSOLVENCY AND BANKRUPTCY CODE (AMENDMENT) ACT, 2019.
NO. 26 of 2019
An Act further to amend the Insolvency and Bankruptcy Code, 2016.
Bඍ it enacted by Parliament in the Seventieth Year of the Republic of India as follows:-
1. (1) This Act may be called the Insolvency and Bankruptcy Code (Amendment) Act,
2019.
(2) It shall come into force on such date as the Central Government may, by
notifi cation in the Offi cial Gazette,appoint.
2.
In section 5 of the Insolvency and Bankruptcy Code, 2016 (hereinafter referred to
as the principal Act), in clause (26), the following Explanation shall be inserted , narnely:-
“Explanation.–For the removal of doubts, it is hereby clarifi ed that a resolution
plan may include provisions for the restructuring of the corporate debtor, including by way of
merger, amalgamation and demerger ;”.
3.
In section 7 of the principal Act, in sub-section (4), the following proviso shall be
inserted, namely:-
“Provided that if the Adjudicating Authority has not ascertained the existence of
default and passed an order under sub-section (5) within such time, it shall record its reasons
in writing for the same.”.
4.
In section 12 of the principal Act, in sub-section (3), after the proviso ,the following
provisos shall be inserted, namely:-
“Provided further that the corporate insolvency resolution process shall mandatorily be
completed within a period of three hundred and thirty days from the insolvency commencement
date, including any extension of the period of corporate insolvency resolution process granted
under this section and the time taken in legal proceedings in relation to such resolution
process of the corporate debtor:
Provided also that where the insolvency resolution process of a corporate debtor is
pending and has not been completed within the period referred to in the second proviso,
such resolution process shall be completed within a period of ninety days from the date of
commencement of the Insolvency and Bankruptcy Code (Amendment) Act, 2019.”.
5.
In section 25A of the principal Act, after sub-section (3), the following sub-section
shall be inserted, namely:-
“(3A) Notwithstanding anything to the contrary contained in sub-section (3), the
authorised representative under sub-section (6A) of section 21 shall cast his vote on behalf
of all the fi nancial creditors he represents in accordance with the decision taken by a vote of
more than fi fty per cent. of the voting share of the fi nancial creditors he represents, who have
cast their vote:
Provided that for a vote to be cast in respect of an application under section 12A,the
authorised representative shall cast his vote in accordance with the provisions of sub-section
(3).”.
6.
In section 30 of the principal Act,-
(a) in sub-section (2), for clause (b), the following shall be substituted, namely: —
“(b) provides for the payment of debts of operational creditors in such manner
as may be specifi ed by the Board which shall not be less than-
(i) the amount to be paid to such creditors in the event of a liquidation of the
corporate debtor under section 53; or
Short title and
commence-
ment.
Amendment of
section 5
31 of 2016.
Amendment of
section 7.
Amendment of
section 12.
Amendment of
section 25A.
Amendment of
section 30.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
502
(ii) the amount that would have been paid to such creditors, if the amount to be
distributed under the resolution plan had been distributed in accordance with the order of
priority in sub-section (1) of section 53,
whichever is higher, and provides for the payment of debts of fi nancial creditors, who do not
vote in favour of the resolution plan, in such manner as may be specifi ed by the Board, which
shall not be less than the amount to be paid to such creditors in accordance with sub-section
(1) of section 53 in the event of a liquidation of the corporate debtor.
Explanation 1.-For the removal of doubts, it is hereby clarifi ed that a distribution in
accordance with the provisions of this clause shall be fair and equitable to such creditors .
Explanation 2.-For the purposes of this clause, it is hereby declared that on and from the
date of commencement of the Insolvency and Bankruptcy Code (Amendment) Act, 2019, the
provisions of this clause shall also apply to the corporate insolvency resolution process of a
corporate debtor-
(i) where a resolution plan has not been approved or rejected by the Adjudicating
Authority;
(ii) where an appeal has been preferred under section 61 or section 62 or such an
appeal is not time barred under any provision of law for the time being in force: or
(iii) where a legal proceeding has been initiated in any court against the decision of
the Adjudicating Authority in respect of a resolution plan;”;
(b) in sub-section (4), after the words “feasibility and viability,”, the words,
brackets and fi gures “the manner of distribution proposed ,which may take into account the
order of priority amongst creditors as laid down in sub-section (1) of section 53, including the
priority and value of the security interest of a secured creditor” shall be inserted.
7.
In section 31 of the principal Act, in sub-section (1), after the words “members,
creditors,”, the words “including the Central Government, any State Government or any local
authority to whom a debt in respect of the payment of dues arising under any law for the time
being in force, such as authorities to whom statutory dues are owed,” shall be inserted.
8.
In section 33 of the principal Act, in sub-section (2), the following Explanation shall
be inserted, namely:-
“Explanation.—For the purposes of this sub-section, it is hereby declared that the
committee of creditors may take the decision to liquidate the corporate debtor,any time after its
constitution under sub-section (1) of section 21 and before the confi rmation of the resolution plan,
including at any time before the preparation of the information memorandum .”.
9.
In section 240 of the principal Act, in sub-section (2), in clause (w), for the words
“repayment of debts of operational creditors”, the words “payment of debts” shall be
substituted.
Amendment of
section 31.
Amendment of
section 33.
Amendment of
section 240.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
503
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 6th August, 2019
The following Act of Parliament received the assent of the President on the
6th August, 2019, and is hereby re-published for general information:—
THE AIRPORTS ECONOMIC REGULATORY AUTHORITY OF INDIA
(AMENDMENT) ACT, 2019.
NO. 27 of 2019
An Act to amend the Airports Economic Regulatory Authority of India Act, 2008.
Bඍ it enacted by Parliament in the Seventieth Year of the Republic of India as follows:-
1.
(1) This Act may be called the Airports Economic Regulatory Authority of India
(Amendment) Act, 2019.
(2) It shall come into force on such date as the Central Government may, by
notifi cation in the Offi cial Gazette, appoint.
2.
In section 2 of the Airports Economic Regulatory Authority of India Act, 2008
(hereinafter referred to as the principal Act), in clause (i), for the words “one and a half million”,
the words “three and a half million” shall be substituted.
3.
In section 13 of the principal Act, after sub-section (1), the following sub-section shall
be inserted, namely:—
“(1A) Notwithstanding anything contained in sub-sections (1) and (2), the Authority
shall not determine the tariff or tariff structures or the amount of development fees in respect
of an airport or part thereof, if such tariff or tariff structures or the amount of development fees
has been incorporated in the bidding document, which is the basis for award of operatorship
of that airport:
Provided that the Authority shall be consulted in advance regarding the tariff , tariff
structures or the amount of development fees which is proposed to be incorporated in the said
bidding document and such tariff , tariff structures or the amount of development fees shall be
notifi ed in the Offi cial Gazette.”.
Short title and
commence-
ment.
Amendment of
section 2.
Amendment of
section 13.
27 of 2008.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
504
505
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 8th August, 2019
The following Act of Parliament received the assent of the President on the
8th August, 2019, and is hereby re-published for general information:—
THE UNLAWFUL ACTIVITIES (PREVENTION) AMENDMENT ACT 2019.
No. 28 of 2019
An Act further to amend the Unlawful Activities (Prevention) Act, 1967.
RI
%(LWHQDFWHGE\3DUOLDPHQWLQWKH6HYHQWLHWK<HDURIWKH5HSXEOLFRI,QGLDDV
IROORZV²
17KLV$FWPD\EHFDOOHGWKH8QODZIXO$FWLYLWLHV3UHYHQWLRQ$PHQGPHQW
$FW
2,WVKDOOFRPHLQWRIRUFHRQVXFKGDWHDV WKH&HQWUDO*RYHUQPHQW PD\ E\
QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQW
,QWKH8QODZIXO$FWLYLWLHV3UHYHQWLRQ$FWKHUHLQDIWHUUHIHUUHGWRDVWKH
SULQFLSDO$FWLQVHFWLRQLQVXEVHFWLRQ1²
LLQFODXVHdIRUWKHZRUGDQGILJXUHVVHFWLRQWKHZRUGDQGILJXUHV
VHFWLRQVKDOOEHVXEVWLWXWHG
LLLQFODXVHhaIRUWKHZRUGVWKH6FKHGXOHWKHZRUGVD6FKHGXOH
VKDOOEHVXEVWLWXWHG
LLLLQFODXVHmIRUWKHZRUG6FKHGXOHWKHZRUGV)LUVW6FKHGXOHVKDOO
EHVXEVWLWXWHG
6KRUWWLWOH
DQG
FRPPHQFHPHQW
$PHQGPHQW
RI VHFWLRQ
$PHQGPHQW
RI VHFWLRQ
$PHQGPHQW
RI KHDGLQJ RI
&KDSWHU 9,
$PHQGPHQW
RI VHFWLRQ
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ1IRUWKHZRUGVLQZKLFK
VXFKSURSHUW\LVVLWXDWHGPDNHDQRUGHUWKHZRUGVLQZKLFKVXFKSURSHUW\LVVLWXDWHG
RU ZKHUH WKH LQYHVWLJDWLRQ LV FRQGXFWHG E\ DQ RIILFHU RI WKH 1DWLRQDO ,QYHVWLJDWLRQ
$JHQF\ZLWKWKHSULRUDSSURYDORIWKH'LUHFWRU*HQHUDORI1DWLRQDO,QYHVWLJDWLRQ$JHQF\
PDNHDQRUGHUVKDOOEHVXEVWLWXWHG
,Q &KDSWHU 9, RI WKH SULQFLSDO$FW IRU WKH &KDSWHU KHDGLQJ WKH IROORZLQJ
&KDSWHUKHDGLQJVKDOOEHVXEVWLWXWHGQDPHO\²
7(5525,6725*$1,6$7,216$1',1',9,'8$/6
,QVHFWLRQRIWKHSULQFLSDO$FW²
LLQVXEVHFWLRQ1²
$LQFODXVHaDIWHUWKHZRUGV)LUVW6FKHGXOHWKHZRUGVRUWKH
QDPHRIDQLQGLYLGXDOLQWKH)RXUWK6FKHGXOHVKDOOEHLQVHUWHG
%LQFODXVHbDIWHUWKHZRUGV8QLWHG1DWLRQVWKHZRUGVRUWKH
QDPHRIDQLQGLYLGXDOLQWKH)RXUWK6FKHGXOHVKDOOEHLQVHUWHG
&LQFODXVHcDIWHUWKHZRUGV)LUVW6FKHGXOHWKHZRUGVRUWKH
QDPHRIDQLQGLYLGXDOIURPWKH)RXUWK6FKHGXOHVKDOOEHLQVHUWHG
'LQFODXVHdDIWHUWKHZRUGV)LUVW6FKHGXOHWKHZRUGVRUWKH
)RXUWK6FKHGXOHVKDOOEHLQVHUWHG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
506
$PHQGPHQW
RI VHFWLRQ
$PHQGPHQW
RI VHFWLRQ
LLLQVXEVHFWLRQ2IRUWKHZRUGVDQRUJDQLVDWLRQRQO\LILWEHOLHYHVWKDW
LWLVWKHZRUGVDQRUJDQLVDWLRQRUDQLQGLYLGXDORQO\LILWEHOLHYHVWKDWVXFK
RUJDQLVDWLRQRULQGLYLGXDOLVVKDOOEHVXEVWLWXWHG
LLLLQVXEVHFWLRQ3IRUWKHZRUGVDQRUJDQLVDWLRQVKDOOEHGHHPHGWREH
LQYROYHGLQWHUURULVPLILWWKHZRUGVDQRUJDQLVDWLRQRUDQLQGLYLGXDOVKDOOEH
GHHPHGWREHLQYROYHGLQWHUURULVPLIVXFKRUJDQLVDWLRQRULQGLYLGXDOVKDOOEH
VXEVWLWXWHG
,QVHFWLRQRIWKHSULQFLSDO$FW²
LLQ WKH PDUJLQDO KHDGLQJ IRU WKH ZRUGV D WHUURULVW RUJDQLVDWLRQ WKH
ZRUGVWHUURULVWRUJDQLVDWLRQRULQGLYLGXDOVKDOOEHVXEVWLWXWHG
LLLQVXEVHFWLRQ1IRUWKHZRUGVDQRUJDQLVDWLRQIURPWKH6FKHGXOH
WKHZRUGVDQRUJDQLVDWLRQIURPWKH)LUVW6FKHGXOHRUDVWKHFDVHPD\EHWKH
QDPHRIDQLQGLYLGXDOIURPWKH)RXUWK6FKHGXOHVKDOOEHVXEVWLWXWHG
LLLLQVXEVHFWLRQ2²
$LQFODXVHbIRUWKHZRUGV6FKHGXOHDVDWHUURULVWRUJDQLVDWLRQ
WKHZRUGV)LUVW6FKHGXOHDVDWHUURULVWRUJDQLVDWLRQRUVKDOOEHVXEVWLWXWHG
%DIWHUFODXVHbWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\²
cDQ\SHUVRQDIIHFWHGE\LQFOXVLRQRIKLVQDPHLQWKH)RXUWK
6FKHGXOHDVDWHUURULVW
LYLQVXEVHFWLRQ5IRUWKHZRUGVDQRUJDQLVDWLRQIURPWKH6FKHGXOH
WKHZRUGVDQRUJDQLVDWLRQIURPWKH)LUVW6FKHGXOHRUWKHQDPHRIDQLQGLYLGXDO
IURPWKH)RXUWK6FKHGXOHVKDOOEHVXEVWLWXWHG
YLQVXEVHFWLRQ6DIWHUWKHZRUGVDQRUJDQLVDWLRQWKHZRUGVRUDQ
LQGLYLGXDOVKDOOEHLQVHUWHG
YLLQVXEVHFWLRQ7IRUWKHZRUG6FKHGXOHWKHZRUGV)LUVW6FKHGXOH
RUWKHQDPHRIDQLQGLYLGXDOIURPWKH)RXUWK6FKHGXOHVKDOOEHVXEVWLWXWHG
,Q VHFWLRQ RI WKH SULQFLSDO $FW LQ VXEVHFWLRQ 1 LQ WKH SURYLVR LQ
FODXVHbIRUWKHZRUG6FKHGXOHWKHZRUGV)LUVW6FKHGXOHVKDOOEHVXEVWLWXWHG
,QVHFWLRQRIWKHSULQFLSDO$FW²
LDIWHUFODXVHbWKHIROORZLQJFODXVHVKDOOEHLQVHUWHGQDPHO\²
baLQWKHFDVHRI1DWLRQDO,QYHVWLJDWLRQ$JHQF\EHORZWKHUDQNRI
,QVSHFWRU
LLLQFODXVHcDIWHUWKHZRUGVEUDFNHWVDQGOHWWHURUFODXVHbWKH
ZRUGVEUDFNHWVDQGOHWWHUVRUFODXVHbaVKDOOEHLQVHUWHG
,QVHFWLRQRIWKHSULQFLSDO$FWLQVXEVHFWLRQ1LQFODXVHiiIRUWKHZRUG
ZKHUHWKHZRUGLIVKDOOEHVXEVWLWXWHG
,QWKH)LUVW6FKHGXOHWRWKHSULQFLSDO$FWIRUWKHEUDFNHWVZRUGVILJXUHVDQG
OHWWHU >See VHFWLRQV 1m DQG @ WKH EUDFNHWV ZRUGV ILJXUHV DQG OHWWHU
>See VHFWLRQV1mDQG1@VKDOOEHVXEVWLWXWHG
,QWKH6HFRQG6FKHGXOHWRWKHSULQFLSDO$FW²
DLQLWHPvWKHZRUGVDVDPHQGHGIURPWLPHWRWLPHVKDOOEHLQVHUWHGDW
WKHHQG
$PHQGPHQW
RI VHFWLRQ
$PHQGPHQW
RI VHFWLRQ
$PHQGPHQW
RI )LUVW
6FKHGXOH
$PHQGPHQW
RI 6HFRQG
6FKHGXOH
507
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
EDIWHULWHPixWKHIROORZLQJLWHPVKDOOEHLQVHUWHGQDPHO\²
x ,QWHUQDWLRQDO &RQYHQWLRQ IRU 6XSSUHVVLRQ RI$FWV RI 1XFOHDU
7HUURULVP
$IWHUWKH7KLUG6FKHGXOHWRWKHSULQFLSDO$FWWKHIROORZLQJ6FKHGXOHVKDOOEH
DGGHGQDPHO\²
7+()2857+6&+('8/(
>See VHFWLRQV1DQG@
$GGLWLRQ RI
)RXUWK
6FKHGXOH
6O1R
1DPHRI,QGLYLGXDOV
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
508
509
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
7+(&2'(2):$*(6$&7
$55$1*(0(172)6(&7,216
&+$37(5,
35(/,0(1$5<
6(&7,216
6KRUWWLWOHH[WHQWDQGFRPPHQFHPHQW
'HILQLWLRQV
3URKLELWLRQ RIGLVFULPLQDWLRQRQJURXQG RIJHQGHU
'HFLVLRQ DVWRGLVSXWHVZLWKUHJDUG WRVDPHRUVLPLODUQDWXUHRIZRUN
&+$37(5 ,,
0,1,080:$*(6
3D\PHQWRIPLQLPXPUDWHRIZDJHV
)L[DWLRQRIPLQLPXPZDJHV
&RPSRQHQWVRIPLQLPXPZDJHV
3URFHGXUHIRUIL[LQJDQGUHYLVLQJPLQLPXPZDJHV
3RZHURI&HQWUDO*RYHUQPHQWWRIL[IORRUZDJH
:DJHVRIHPSOR\HHZKRZRUNVIRUOHVVWKDQQRUPDO ZRUNLQJGD\
,, :DJHVIRUWZRRUPRUHFODVVHVRIZRUN
0LQLPXPWLPHUDWHZDJHVIRUSLHFHZRUN
)L[LQJKRXUVRIZRUNIRUQRUPDOZRUNLQJGD\
:DJHVIRURYHUWLPHZRUN
&+$37(5,,,
3$<0(172):$*(6
0RGHRISD\PHQW RIZDJHV
)L[DWLRQRIZDJHSHULRG
7LPHOLPLWIRUSD�KHQWRIZDJHV
'HGXFWLRQVZKLFKPD\EHPDGHIURPZDJHV
)LQHV
'HGXFWLRQV IRUDEVHQFH IURPGXW\
'HGXFWLRQVIRUGDPDJHRUORVV
'HGXFWLRQVIRUVHUYLFHV UHQGHUHG
'HGXFWLRQVIRUUHFRYHU\ RIDGYDQFHV
'HGXFWLRQV IRUUHFRYHU\ RIORDQV
&KDSWHU QRWWRDSSO\WR*RYHUQPHQW HVWDEOLVKPHQWV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
510
&+$37(5,9
3$<0(172)%2186
6(&7,216
(OLJLELOLW\IRUERQXVHWF
3URSRUWLRQDWHUHGXFWLRQ LQERQXVLQFHUWDLQFDVHV
&RPSXWDWLRQRIQXPEHURIZRUNLQJGD\V
'LVTXDOLILFDWLRQIRUERQXV
(VWDEOLVKPHQWVWRLQFOXGHGHSDUWPHQWVXQGHUWDNLQJV DQGEUDQFKHV
3D\PHQWRIERQXVRXWRIDOORFDEOHVXUSOXV
&RPSXWDWLRQ RIJURVVSURILWV
&RPSXWDWLRQRIDYDLODEOHVXUSOXV
6XPVGHGXFWLEOHIURPJURVVSURILWV
&DOFXODWLRQRIGLUHFWWD[SD\DEOHE\HPSOR\HU
6HWRQDQGVHWRIIRIDOORFDEOHVXUSOXV
$GMXVWPHQWRIFXVWRPDU\RULQWHULPERQXVDJDLQVWERQXVSD\DEOHXQGHUWKLV&RGH
'HGXFWLRQRIFHUWDLQDPRXQWVIURPERQXVSD\DEOH
7LPHOLPLWIRUSD\PHQWRIERQXV
$SSOLFDWLRQ RIWKLV&KDSWHUWRHVWDEOLVKPHQWVLQSXEOLFVHFWRULQFHUWDLQFDVHV
1RQDSSOLFDELOLW\ RIWKLV&KDSWHU
&+$37(59
$'9,625<%2$5'
&HQWUDO$GYLVRU\%RDUGDQG6WDWH$GYLVRU\%RDUGV
&+$37(59,
3$<0(17 2) '8(6 &/$,06 $1' $8',7
5HVSRQVLELOLW\IRUSD\PHQWRIYDULRXVGXHV
3D\PHQWRIYDULRXVXQGLVEXUVHG GXHVLQFDVHRIGHDWKRIHPSOR\HH
&ODLPVXQGHU&RGHDQGSURFHGXUHWKHUHRI
5HIHUHQFHRIGLVSXWHVXQGHUWKLV&RGH
3UHVXPSWLRQ DERXWDFFXUDF\RI EDODQFHVKHHWDQGSURILWDQGORVVDFFRXQWRI ā
FRUSRUDWLRQV DQGFRPSDQLHV
$XGLWRIDFFRXQWRIHPSOR\HUVQRWEHLQJFRUSRUDWLRQVRUFRPSDQLHV
$SSHDO
5HFRUGVUHWXUQVDQGQRWLFHV
&+$37(59,,
,163(&725&80)$&,/,7$725
$SSRLQWPHQWRI,QVSHFWRUFXP)DFLOLWDWRUVDQGWKHLUSRZHUV
511
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
&+$37(59,,,
2))(1&(6$1'3(1$/7,(6
6(&7,216
&RJQL]DQFHRIRIIHQFHV
3RZHURIRIILFHUVRIDSSURSULDWH *RYHUQPHQWWRLPSRVHSHQDOW\ LQFHUWDLQ FDVHV
3HQDOWLHV IRURIIHQFHV
2IIHQFHV E\FRPSDQLHV
&RPSRVLWLRQRIRIIHQFHV
&+$37(5,;
0,6&(//$1(286
%DURIVXLWV
3URWHFWLRQ RIDFWLRQWDNHQ LQJRRGIDLWK
%XUGHQRISURRI
&RQWUDFWLQJRXW
(IIHFWRIODZVDJUHHPHQWVHWFLQFRQVLVWHQW ZLWK WKLV&RGH
'HOHJDWLRQ RISRZHUV
([HPSWLRQRIHPSOR\HUIURPOLDELOLW\LQFHUWDLQFDVHV
3URWHFWLRQDJDLQVW DWWDFKPHQWV RIDVVHWVRIHPSOR\HUZLWK *RYHUQPHQW
3RZHURI&HQWUDO*RYHUQPHQW WRJLYHGLUHFWLRQV
6DYLQJ
3RZHURIDSSURSULDWH*RYHUQPHQW WRPDNHUXOHV
3RZHUWRUHPRYHGLIILFXOWLHV
5HSHDO DQG VDYLQJV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
512
513
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 8th August, 2019
The following Act of Parliament received the assent of the President on the
8th August, 2019, and is hereby re-published for general information:—
THE CODE OF WAGES ACT, 2019.
No. 29 of 2019
$Q$FWWRDPHQGDQGFRQVROLGDWHWKHODZVUHODWLQJWRZDJHVDQGERQXVDQGPDWWHUV
FRQQHFWHGWKHUHZLWKRULQFLGHQWDOWKHUHWR
%(LWHQDFWHGE\3DUOLDPHQWLQWKH6HYHQWLHWK<HDURIWKH5HSXEOLFRI,QGLDDVIROORZV²
&+$37(5,
35(/,0,1$5<
17KLV$FWPD\EHFDOOHGWKH&RGHRQ:DJHV
,WH[WHQGVWRWKHZKROHRI,QGLD
,WVKDOOFRPHLQWRIRUFHRQVXFKGDWHDVWKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQ
LQWKH2IILFLDO*D]HWWHDSSRLQWDQGGLIIHUHQWGDWHVPD\EHDSSRLQWHGIRUGLIIHUHQWSURYLVLRQV
RIWKLV&RGHDQGDQ\UHIHUHQFHLQDQ\VXFKSURYLVLRQWRWKHFRPPHQFHPHQWRIWKLV&RGH
VKDOOEHFRQVWUXHGDVDUHIHUHQFHWRWKHFRPLQJLQWRIRUFHRIWKDWSURYLVLRQ
6KRUWWLWOH
H[WHQWDQG
FRPPHQFHPHQW
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
514
'HILQLWLRQV
,QWKLV&RGHXQOHVVWKHFRQWH[WRWKHUZLVHUHTXLUHV±±
DDFFRXQWLQJ\HDUPHDQVWKH\HDUFRPPHQFLQJRQWKHVWGD\ RI$SULO
E$GYLVRU\%RDUGPHDQVWKH&HQWUDO$GYLVRU\%RDUGRUDVWKHFDVHPD\EH
WKH6WDWH$GYLVRU\%RDUGFRQVWLWXWHGXQGHUVHFWLRQ
FDJULFXOWXUDOLQFRPHWD[ODZPHDQVDQ\ODZIRUWKHWLPHEHLQJLQIRUFHUHODWLQJ
WRWKHOHY\RIWD[RQDJULFXOWXUDOLQFRPH
GDSSURSULDWH*RYHUQPHQWPHDQV±±
LLQUHODWLRQWR DQHVWDEOLVKPHQWFDUULHGRQE\RUXQGHUWKHDXWKRULW\RI
WKH&HQWUDO*RYHUQPHQWRUWKHHVWDEOLVKPHQWRIUDLOZD\VPLQHVRLOILHOGPDMRU
SRUWVDLUWUDQVSRUWVHUYLFHWHOHFRPPXQLFDWLRQEDQNLQJDQGLQVXUDQFHFRPSDQ\
RUDFRUSRUDWLRQRURWKHUDXWKRULW\HVWDEOLVKHGE\D&HQWUDO$FWRUDFHQWUDO
SXEOLFVHFWRUXQGHUWDNLQJRU VXEVLGLDU\ FRPSDQLHVVHW XSE\ FHQWUDO SXEOLF
VHFWRUXQGHUWDNLQJVRUDXWRQRPRXVERGLHVRZQHGRUFRQWUROOHGE\WKH&HQWUDO
*RYHUQPHQWLQFOXGLQJHVWDEOLVKPHQWRIFRQWUDFWRUVIRUWKHSXUSRVHVRIVXFK
HVWDEOLVKPHQWFRUSRUDWLRQRURWKHUDXWKRULW\FHQWUDOSXEOLFVHFWRUXQGHUWDNLQJV
VXEVLGLDU\FRPSDQLHVRUDXWRQRPRXVERGLHVDVWKHFDVHPD\EHWKH&HQWUDO
*RYHUQPHQW
LLLQUHODWLRQWRDQ\RWKHUHVWDEOLVKPHQWWKH6WDWH*RYHUQPHQW
HFRPSDQ\PHDQVDFRPSDQ\DVGHILQHGLQFODXVH20RIVHFWLRQRIWKH
&RPSDQLHV$FW
IFRQWUDFWRULQUHODWLRQWRDQHVWDEOLVKPHQWPHDQVDSHUVRQZKR²
LXQGHUWDNHVWRSURGXFHDJLYHQUHVXOWIRUWKHHVWDEOLVKPHQWRWKHUWKDQ
DPHUHVXSSO\RIJRRGVRUDUWLFOHVRIPDQXIDFWXUHWRVXFKHVWDEOLVKPHQWWKURXJK
FRQWUDFWODERXURU
LLVXSSOLHVFRQWUDFWODERXUIRUDQ\ZRUNRIWKHHVWDEOLVKPHQWDVPHUH
KXPDQUHVRXUFHDQGLQFOXGHVDVXEFRQWUDFWRU
JFRQWUDFWODERXUPHDQVDZRUNHUZKRVKDOOEHGHHPHGWREHHPSOR\HGLQRU
LQFRQQHFWLRQZLWKWKHZRUNRIDQHVWDEOLVKPHQWZKHQKHLVKLUHGLQRULQFRQQHFWLRQ
ZLWKVXFKZRUNE\RUWKURXJKDFRQWUDFWRUZLWKRUZLWKRXWWKHNQRZOHGJHRIWKH
SULQFLSDOHPSOR\HUDQGLQFOXGHVLQWHU6WDWHPLJUDQWZRUNHUEXWGRHVQRWLQFOXGHD
ZRUNHURWKHUWKDQSDUWWLPHHPSOR\HHZKR±±
L LV UHJXODUO\ HPSOR\HG E\ WKH FRQWUDFWRU IRU DQ\ DFWLYLW\ RI KLV
HVWDEOLVKPHQWDQGKLVHPSOR\PHQWLVJRYHUQHGE\PXWXDOO\DFFHSWHGVWDQGDUGV
RIWKHFRQGLWLRQVRIHPSOR\PHQWLQFOXGLQJHQJDJHPHQWRQSHUPDQHQWEDVLV
DQG
RI
LLJHWVSHULRGLFDOLQFUHPHQWLQWKHSD\VRFLDOVHFXULW\FRYHUDJHDQG
RWKHUZHOIDUHEHQHILWVLQDFFRUGDQFHZLWKWKHODZIRUWKHWLPHEHLQJLQIRUFHLQ
VXFKHPSOR\PHQW
KFRRSHUDWLYHVRFLHW\PHDQVDVRFLHW\UHJLVWHUHGRUGHHPHGWREHUHJLVWHUHG
XQGHUWKH&RRSHUDWLYH6RFLHWLHV$FWRUDQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFH
UHODWLQJWRFRRSHUDWLYHVRFLHWLHVLQDQ\6WDWH
LFRUSRUDWLRQPHDQVDQ\ERG\FRUSRUDWHHVWDEOLVKHGE\RUXQGHUDQ\&HQWUDO
$FWRU6WDWH$FWEXWGRHVQRWLQFOXGHDFRPSDQ\RUDFRRSHUDWLYHVRFLHW\
MGLUHFWWD[PHDQV±±
LDQ\WD[FKDUJHDEOHXQGHUWKH±±
$,QFRPHWD[$FW
RI
RI
515
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
RI
RI
RI
%&RPSDQLHV3URILWV6XUWD[$FW
C$JULFXOWXUDOLQFRPHWD[ODZDQG
LLDQ\RWKHUWD[ZKLFKKDYLQJUHJDUGWRLWVQDWXUHRULQFLGHQFHPD\EH
GHFODUHGE\WKH&HQWUDO*RYHUQPHQWE\QRWLILFDWLRQWREHDGLUHFWWD[IRUWKH
SXUSRVHVRIWKLV&RGH
NHPSOR\HHPHDQVDQ\SHUVRQRWKHUWKDQDQDSSUHQWLFHHQJDJHGXQGHUWKH
$SSUHQWLFHV$FWHPSOR\HGRQZDJHVE\DQHVWDEOLVKPHQWWRGRDQ\VNLOOHG
VHPLVNLOOHGRUXQVNLOOHGPDQXDORSHUDWLRQDOVXSHUYLVRU\PDQDJHULDODGPLQLVWUDWLYH
WHFKQLFDORUFOHULFDOZRUNIRUKLUHRUUHZDUGZKHWKHUWKHWHUPVRIHPSOR\PHQWEH
H[SUHVVRULPSOLHGDQGDOVRLQFOXGHVDSHUVRQGHFODUHGWREHDQHPSOR\HHE\WKH
DSSURSULDWH*RYHUQPHQWEXWGRHVQRWLQFOXGHDQ\PHPEHURIWKH$UPHG)RUFHVRIWKH
8QLRQ
OHPSOR\HUPHDQVDSHUVRQ ZKRHPSOR\VZKHWKHUGLUHFWO\RUWKURXJKDQ\
SHUVRQRURQKLVEHKDOIRURQEHKDOIRIDQ\SHUVRQRQHRUPRUHHPSOR\HHVLQKLV
HVWDEOLVKPHQWDQGZKHUHWKHHVWDEOLVKPHQWLVFDUULHGRQE\DQ\GHSDUWPHQWRIWKH
&HQWUDO*RYHUQPHQWRUWKH6WDWH*RYHUQPHQWWKHDXWKRULW\VSHFLILHGE\WKHKHDGRI
VXFKGHSDUWPHQWLQWKLVEHKDOIRUZKHUHQRDXWKRULW\LVVRVSHFLILHGWKHKHDGRIWKH
GHSDUWPHQWDQGLQUHODWLRQWRDQHVWDEOLVKPHQWFDUULHGRQE\DORFDODXWKRULW\WKHFKLHI
H[HFXWLYHRIWKDWDXWKRULW\DQGLQFOXGHV²
LLQUHODWLRQWRDQHVWDEOLVKPHQWZKLFKLVDIDFWRU\WKHRFFXSLHURIWKH
IDFWRU\DVGHILQHGLQFODXVHnRIVHFWLRQRIWKH)DFWRULHV$FWDQGZKHUH
D SHUVRQ KDVEHHQ QDPHG DV D PDQDJHU RI WKHIDFWRU\ XQGHU FODXVH f RI
VXEVHFWLRQ1RIVHFWLRQRIWKHVDLG $FWWKHSHUVRQVRQDPHG
LLLQUHODWLRQWRDQ\RWKHUHVWDEOLVKPHQWWKHSHUVRQZKRRUWKHDXWKRULW\
ZKLFKKDVXOWLPDWHFRQWURORYHUWKHDIIDLUVRIWKHHVWDEOLVKPHQWDQGZKHUHWKH
VDLGDIIDLUVLVHQWUXVWHGWRDPDQDJHURUPDQDJLQJGLUHFWRUVXFKPDQDJHURU
PDQDJLQJGLUHFWRU
LLLFRQWUDFWRUDQG
LY OHJDOUHSUHVHQWDWLYHRIDGHFHDVHGHPSOR\HU
PHVWDEOLVKPHQW PHDQV DQ\ SODFH ZKHUH DQ\ LQGXVWU\ WUDGH EXVLQHVV
PDQXIDFWXUHRURFFXSDWLRQLVFDUULHGRQDQGLQFOXGHV*RYHUQPHQWHVWDEOLVKPHQW
QIDFWRU\PHDQVDIDFWRU\DVGHILQHGLQFODXVHmRIVHFWLRQRIWKH)DFWRULHV
$FW
R *RYHUQPHQW HVWDEOLVKPHQW PHDQV DQ\ RIILFH RU GHSDUWPHQW RI WKH
*RYHUQPHQWRUDORFDODXWKRULW\
S,QFRPHWD[$FWPHDQVWKH,QFRPHWD[$FW
TLQGXVWULDOGLVSXWHPHDQV²
LDQ\GLVSXWHRUGLIIHUHQFHEHWZHHQHPSOR\HUVDQGHPSOR\HUVRUEHWZHHQ
HPSOR\HUVDQGZRUNHUVRUEHWZHHQZRUNHUVDQGZRUNHUVZKLFKLVFRQQHFWHG
ZLWKWKHHPSOR\PHQWRUQRQHPSOR\PHQWRUWKHWHUPVRIHPSOR\PHQWRUZLWKWKH
FRQGLWLRQVRIODERXURIDQ\SHUVRQDQG
LLDQ\GLVSXWHRUGLIIHUHQFHEHWZHHQDQLQGLYLGXDOZRUNHUDQGDQHPSOR\HU
FRQQHFWHG ZLWK RU DULVLQJ RXW RI GLVFKDUJH GLVPLVVDO UHWUHQFKPHQW RU
WHUPLQDWLRQRIVXFKZRUNHU
U,QVSHFWRUFXP)DFLOLWDWRUPHDQVDSHUVRQDSSRLQWHGE\WKHDSSURSULDWH
*RYHUQPHQWXQGHUVXEVHFWLRQ1RIVHFWLRQ
VPLQLPXPZDJHPHDQVWKHZDJHIL[HGXQGHUVHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
516
WQRWLILFDWLRQPHDQVDQRWLILFDWLRQSXEOLVKHGLQWKH*D]HWWHRI,QGLDRULQ
WKH2IILFLDO*D]HWWHRID6WDWHDVWKHFDVHPD\EHDQGWKHH[SUHVVLRQQRWLI\ZLWKLWV
JUDPPDWLFDOYDULDWLRQVDQGFRJQDWHH[SUHVVLRQVVKDOOEHFRQVWUXHGDFFRUGLQJO\
XSUHVFULEHGPHDQVSUHVFULEHGE\UXOHVPDGHE\WKHDSSURSULDWH*RYHUQPHQW
YVDPHZRUNRUZRUNRIDVLPLODUQDWXUHPHDQVZRUNLQUHVSHFWRIZKLFKWKH
VNLOOHIIRUWH[SHULHQFHDQGUHVSRQVLELOLW\UHTXLUHGDUHWKHVDPHZKHQSHUIRUPHGXQGHU
VLPLODUZRUNLQJFRQGLWLRQVE\HPSOR\HHVDQGWKHGLIIHUHQFHLIDQ\EHWZHHQWKHVNLOO
HIIRUWH[SHULHQFHDQGUHVSRQVLELOLW\UHTXLUHGIRUHPSOR\HHVRIDQ\JHQGHUDUHQRWRI
SUDFWLFDOLPSRUWDQFHLQUHODWLRQWRWKHWHUPVDQGFRQGLWLRQVRIHPSOR\PHQW
Z 6WDWHLQFOXGHVD8QLRQWHUULWRU\
[ 7ULEXQDOVKDOOKDYHWKHVDPHPHDQLQJDVDVVLJQHGWRLWLQFODXVHrRI
VHFWLRQRIWKH,QGXVWULDO'LVSXWHV$FW
\ZDJHVPHDQVDOOUHPXQHUDWLRQZKHWKHUE\ZD\RIVDODULHVDOORZDQFHVRU
RWKHUZLVHH[SUHVVHGLQWHUPVRIPRQH\RUFDSDEOHRIEHLQJVRH[SUHVVHGZKLFKZRXOG
LIWKHWHUPVRIHPSOR\PHQWH[SUHVVRULPSOLHGZHUHIXOILOOHGEHSD\DEOHWRDSHUVRQ
HPSOR\HGLQUHVSHFWRIKLVHPSOR\PHQWRURIZRUNGRQHLQVXFKHPSOR\PHQWDQG
LQFOXGHV²
RI
RI
L EDVLFSD\
LL GHDUQHVVDOORZDQFHDQG
LLLUHWDLQLQJDOORZDQFHLIDQ\
EXWGRHVQRWLQFOXGH±±
DDQ\ERQXVSD\DEOHXQGHUDQ\ODZIRUWKHWLPHEHLQJLQIRUFHZKLFK
GRHVQRWIRUPSDUWRIWKHUHPXQHUDWLRQSD\DEOHXQGHUWKHWHUPVRIHPSOR\PHQW
EWKHYDOXHRIDQ\KRXVHDFFRPPRGDWLRQRURIWKHVXSSO\RIOLJKW
ZDWHUPHGLFDODWWHQGDQFHRURWKHUDPHQLW\RURIDQ\VHUYLFHH[FOXGHGIURPWKH
FRPSXWDWLRQ RI ZDJHV E\ D JHQHUDO RU VSHFLDO RUGHU RI WKH DSSURSULDWH
*RYHUQPHQW
FDQ\FRQWULEXWLRQSDLGE\WKHHPSOR\HUWRDQ\SHQVLRQRUSURYLGHQW
IXQGDQGWKHLQWHUHVWZKLFKPD\KDYHDFFUXHGWKHUHRQ
GDQ\FRQYH\DQFHDOORZDQFHRUWKHYDOXHRIDQ\WUDYHOOLQJFRQFHVVLRQ
HDQ\VXPSDLGWRWKHHPSOR\HGSHUVRQWRGHIUD\VSHFLDOH[SHQVHVHQWDLOHG
RQKLPE\WKHQDWXUHRIKLVHPSOR\PHQW
IKRXVHUHQWDOORZDQFH
JUHPXQHUDWLRQSD\DEOHXQGHUDQ\DZDUGRUVHWWOHPHQWEHWZHHQWKH
SDUWLHVRURUGHURIDFRXUWRU7ULEXQDO
KDQ\RYHUWLPHDOORZDQFH
LDQ\FRPPLVVLRQSD\DEOHWRWKHHPSOR\HH
MDQ\JUDWXLW\SD\DEOHRQWKHWHUPLQDWLRQRIHPSOR\PHQW
NDQ\UHWUHQFKPHQWFRPSHQVDWLRQRURWKHUUHWLUHPHQWEHQHILWSD\DEOHWR
WKHHPSOR\HHRUDQ\ex gratia SD\PHQWPDGHWRKLPRQWKHWHUPLQDWLRQRI
HPSOR\PHQW
3URYLGHGWKDWIRUFDOFXODWLQJWKHZDJHVXQGHUWKLVFODXVHLISD\PHQWV
PDGHE\WKHHPSOR\HUWRWKHHPSOR\HHXQGHUFODXVHVaWRiH[FHHGVRQHKDOI
RUVXFKRWKHUSHUFHQW DVPD\EHQRWLILHGE\WKH&HQWUDO*RYHUQPHQWRIWKHDOO
UHPXQHUDWLRQFDOFXODWHGXQGHUWKLVFODXVHWKHDPRXQWZKLFKH[FHHGVVXFK
517
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
RI
RI
RI
RI
RQHKDOIRUWKHSHUFHQWVRQRWLILHGVKDOOEHGHHPHGDVUHPXQHUDWLRQDQGVKDOO
EHDFFRUGLQJO\DGGHGLQZDJHVXQGHUWKLVFODXVH
3URYLGHGIXUWKHUWKDWIRUWKHSXUSRVHRIHTXDOZDJHVWRDOOJHQGHUVDQGIRU
WKHSXUSRVHRISD\PHQWRIZDJHVWKHHPROXPHQWVVSHFLILHGLQFODXVHVdf
gDQGhVKDOOEHWDNHQIRUFRPSXWDWLRQRIZDJH
Explanation.––:KHUHDQHPSOR\HHLVJLYHQLQOLHXRIWKHZKROHRUSDUWRI
WKHZDJHVSD\DEOHWRKLPDQ\UHPXQHUDWLRQLQNLQGE\KLVHPSOR\HUWKHYDOXHRI
VXFKUHPXQHUDWLRQLQNLQGZKLFKGRHVQRWH[FHHGILIWHHQSHUFHQWRIWKHWRWDO
ZDJHVSD\DEOHWRKLPVKDOOEHGHHPHGWRIRUPSDUWRIWKHZDJHVRIVXFKHPSOR\HH
]ZRUNHU PHDQV DQ\ SHUVRQ H[FHSW DQ DSSUHQWLFH DV GHILQHG XQGHU
FODXVHaaRIVHFWLRQRIWKH$SSUHQWLFHV$FWHPSOR\HGLQDQ\LQGXVWU\WRGR
DQ\PDQXDOXQVNLOOHGVNLOOHGWHFKQLFDORSHUDWLRQDOFOHULFDORUVXSHUYLVRU\ZRUNIRU
KLUHRUUHZDUGZKHWKHUWKHWHUPVRIHPSOR\PHQWEHH[SUHVVRULPSOLHGDQGLQFOXGHV²
LZRUNLQJMRXUQDOLVWVDVGHILQHGLQFODXVHfRIVHFWLRQRIWKH:RUNLQJ
-RXUQDOLVWV DQG RWKHU 1HZVSDSHU (PSOR\HHV &RQGLWLRQV RI 6HUYLFH DQG
0LVFHOODQHRXV3URYLVLRQV$FWDQG
LLVDOHVSURPRWLRQHPSOR\HHVDVGHILQHGLQFODXVHdRIVHFWLRQRIWKH
6DOHV3URPRWLRQ(PSOR\HHV&RQGLWLRQVRI6HUYLFH$FWDQGIRUWKH
SXUSRVHVRIDQ\SURFHHGLQJXQGHUWKLV&RGHLQUHODWLRQWRDQLQGXVWULDOGLVSXWH
LQFOXGHVDQ\VXFKSHUVRQZKRKDVEHHQGLVPLVVHGGLVFKDUJHGRUUHWUHQFKHG RU
RWKHUZLVHWHUPLQDWHGLQFRQQHFWLRQZLWKRUDVDFRQVHTXHQFHRIWKDWGLVSXWH
RUZKRVHGLVPLVVDOGLVFKDUJHRUUHWUHQFKPHQWKDVOHGWRWKDWGLVSXWH
EXWGRHVQRWLQFOXGHDQ\VXFKSHUVRQ±±
DZKRLVVXEMHFWWRWKH$LU)RUFH$FWRUWKH$UP\$FWRUWKH
1DY\$FWRU
EZKRLVHPSOR\HGLQWKHSROLFHVHUYLFHRUDVDQRIILFHURURWKHUHPSOR\HH
RIDSULVRQRU
FZKRLVHPSOR\HGPDLQO\LQDPDQDJHULDORUDGPLQLVWUDWLYHFDSDFLW\RU
GZKRLVHPSOR\HGLQDVXSHUYLVRU\FDSDFLW\GUDZLQJZDJHRIH[FHHGLQJ
ILIWHHQWKRXVDQGUXSHHVSHUPRQWKRUDQDPRXQWDVPD\EHQRWLILHGE\WKH
&HQWUDO*RYHUQPHQWIURPWLPHWRWLPH
17KHUHVKDOOEHQRGLVFULPLQDWLRQLQDQHVWDEOLVKPHQWRUDQ\XQLWWKHUHRIDPRQJ
HPSOR\HHVRQWKHJURXQGRIJHQGHULQPDWWHUVUHODWLQJWRZDJHVE\WKHVDPHHPSOR\HULQ
UHVSHFWRIWKHVDPHZRUNRUZRUNRIDVLPLODUQDWXUHGRQHE\DQ\HPSOR\HH
1RHPSOR\HUVKDOO²
LIRUWKHSXUSRVHVRIFRPSO\LQJZLWKWKHSURYLVLRQVRIVXEVHFWLRQ1UHGXFH
WKHUDWHRIZDJHVRIDQ\HPSOR\HHDQG
LLPDNHDQ\GLVFULPLQDWLRQRQWKHJURXQGRIVH[ZKLOHUHFUXLWLQJDQ\HPSOR\HH
IRUWKHVDPHZRUNRUZRUNRIVLPLODUQDWXUHDQGLQWKHFRQGLWLRQVRIHPSOR\PHQWH[FHSW
ZKHUHWKHHPSOR\PHQWRIZRPHQLQVXFKZRUNLVSURKLELWHGRUUHVWULFWHGE\RUXQGHU
DQ\ODZIRUWKHWLPHEHLQJLQIRUFH
:KHUHWKHUHLVDQ\GLVSXWHDVWRZKHWKHUDZRUNLVRIVDPHRUVLPLODUQDWXUHIRUWKH
SXUSRVHVRIVHFWLRQWKHGLVSXWHVKDOOEHGHFLGHGE\VXFKDXWKRULW\DVPD\EHQRWLILHGE\
WKHDSSURSULDWH*RYHUQPHQW
3URKLELWLRQ RI
GLVFULPLQDWLRQ
RQ JURXQG RI
JHQGHU
'HFLVLRQDVWR
GLVSXWHVZLWK
UHJDUGWRVDPH
RUVLPLODUQDWXUH
RI ZRUN
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
518
3D\PHQW RI
PLQLPXPUDWH
RIZDJHV
)L[DWLRQ RI
PLQLPXP
ZDJHV
&RPSRQHQWV
RI PLQLPXP
ZDJHV
&+$37(5,,
0,1,080:$*(6
1RHPSOR\HUVKDOOSD\WRDQ\HPSOR\HHZDJHVOHVVWKDQWKHPLQLPXPUDWHRIZDJHV
QRWLILHGE\WKHDSSURSULDWH*RYHUQPHQW
16XEMHFWWRWKHSURYLVLRQVRIVHFWLRQWKHDSSURSULDWH*RYHUQPHQWVKDOOIL[WKH
PLQLPXPUDWHRIZDJHVSD\DEOHWRHPSOR\HHVLQDFFRUGDQFHZLWKWKHSURYLVLRQVRIVHFWLRQ
)RUWKHSXUSRVHVRIVXEVHFWLRQ1WKHDSSURSULDWH*RYHUQPHQWVKDOOIL[DPLQLPXP
UDWHRIZDJHV±±
DIRUWLPHZRUNRU
EIRUSLHFHZRUN
:KHUHHPSOR\HHVDUHHPSOR\HGRQSLHFHZRUNIRUWKHSXUSRVHRIVXEVHFWLRQ1
WKHDSSURSULDWH*RYHUQPHQWVKDOOIL[DPLQLPXPUDWHRIZDJHVIRUVHFXULQJVXFKHPSOR\HHV
DPLQLPXPUDWHRIZDJHVRQDWLPHZRUNEDVLV
7KHPLQLPXPUDWHRIZDJHVRQWLPHZRUNEDVLVPD\EHIL[HGLQDFFRUGDQFHZLWKDQ\
RQHRUPRUHRIWKHIROORZLQJZDJHSHULRGVQDPHO\±±
LE\WKHKRXURU
LLE\WKHGD\RU
LLLE\WKHPRQWK
:KHUHWKHUDWHVRIZDJHVDUHIL[HGE\WKHKRXURUE\WKHGD\RUE\WKHPRQWKWKH
PDQQHURIFDOFXODWLQJWKHZDJHVVKDOOEHVXFKDVPD\EHSUHVFULEHG
)RUWKHSXUSRVHRIIL[DWLRQRIPLQLPXPUDWHRIZDJHVXQGHUWKLVVHFWLRQWKH
DSSURSULDWH*RYHUQPHQW²
DVKDOOSULPDULO\WDNHLQWRDFFRXQWWKHVNLOORIZRUNHUVUHTXLUHGIRUZRUNLQJ
XQGHUWKHFDWHJRULHVRIXQVNLOOHGVNLOOHGVHPLVNLOOHGDQGKLJKO\VNLOOHGRUJHRJUDSKLFDO
DUHDRUERWKDQG
EPD\LQDGGLWLRQWRVXFKPLQLPXPUDWHRIZDJHVIRUFHUWDLQFDWHJRU\RI
ZRUNHUVWDNHLQWRDFFRXQWWKHLUDUGXRXVQHVVRIZRUNOLNHWHPSHUDWXUHRUKXPLGLW\
QRUPDOO\GLIILFXOWWREHDUKD]DUGRXVRFFXSDWLRQVRUSURFHVVHVRUXQGHUJURXQGZRUN
DVPD\EHSUHVFULEHGE\WKDW*RYHUQPHQWDQG
FWKHQRUPVRIVXFKIL[DWLRQRIPLQLPXPUDWHRIZDJHVVKDOOEHVXFKDVPD\EH
SUHVFULEHG
7KHQXPEHURIPLQLPXPUDWHVRIZDJHVUHIHUUHGWRLQVXEVHFWLRQ6PD\DVIDUDV
SRVVLEOHEHNHSWDWPLQLPXPE\WKHDSSURSULDWH*RYHUQPHQW
1$Q\PLQLPXPUDWHRIZDJHVIL[HGRUUHYLVHGE\WKHDSSURSULDWH*RYHUQPHQW
XQGHUVHFWLRQPD\FRQVLVWRI±±
DDEDVLFUDWHRIZDJHVDQGDQDOORZDQFHDWDUDWHWREHDGMXVWHGDWVXFK
LQWHUYDOVDQGLQVXFKPDQQHUDVWKHDSSURSULDWH*RYHUQPHQWPD\GLUHFWWRDFFRUGDV
QHDUO\DVSUDFWLFDEOHZLWKWKHYDULDWLRQLQWKHFRVWRIOLYLQJLQGH[QXPEHUDSSOLFDEOHWR
VXFKZRUNHUVKHUHLQDIWHUUHIHUUHGWRDVFRVWRIOLYLQJDOORZDQFHRU
EDEDVLFUDWHRIZDJHVZLWKRUZLWKRXWWKHFRVWRIOLYLQJDOORZDQFHDQGWKH
FDVKYDOXHRIWKHFRQFHVVLRQVLQUHVSHFWRIVXSSOLHVRIHVVHQWLDOFRPPRGLWLHVDW
FRQFHVVLRQUDWHVZKHUHVRDXWKRULVHGRU
FDQDOOLQFOXVLYHUDWHDOORZLQJIRUWKHEDVLFUDWHWKHFRVWRIOLYLQJDOORZDQFH
DQGWKHFDVKYDOXHRIWKHFRQFHVVLRQVLIDQ\
519
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
27KHFRVWRIOLYLQJDOORZDQFHDQGWKHFDVKYDOXHRIWKHFRQFHVVLRQVLQUHVSHFWRI
VXSSOLHVRIHVVHQWLDOFRPPRGLWLHVDWFRQFHVVLRQUDWHVKDOOEHFRPSXWHGE\VXFKDXWKRULW\
DV WKH DSSURSULDWH *RYHUQPHQW PD\ E\ QRWLILFDWLRQ DSSRLQW DW VXFK LQWHUYDOV DQG LQ
DFFRUGDQFHZLWKVXFKGLUHFWLRQVDVPD\EHVSHFLILHGRUJLYHQE\WKHDSSURSULDWH*RYHUQPHQW
IURPWLPHWRWLPH
1,QIL[LQJPLQLPXPUDWHVRIZDJHVIRUWKHILUVWWLPHRULQUHYLVLQJPLQLPXPUDWHVRI
ZDJHVXQGHUWKLV&RGHWKH DSSURSULDWH*RYHUQPHQWVKDOOHLWKHU²
DDSSRLQWDVPDQ\FRPPLWWHHVDVLWFRQVLGHUVQHFHVVDU\WRKROGHQTXLULHVDQG
UHFRPPHQGLQUHVSHFWRIVXFKIL[DWLRQRUUHYLVLRQDVWKHFDVHPD\EHRU
EE\QRWLILFDWLRQSXEOLVKLWVSURSRVDOVIRUWKHLQIRUPDWLRQRISHUVRQVOLNHO\WR
EHDIIHFWHGWKHUHE\DQGVSHFLI\DGDWHQRWOHVVWKDQWZRPRQWKVIURPWKHGDWHRIWKH
QRWLILFDWLRQRQZKLFKWKHSURSRVDOVVKDOOEHWDNHQLQWRFRQVLGHUDWLRQ
(YHU\FRPPLWWHHDSSRLQWHGE\WKH DSSURSULDWH*RYHUQPHQWXQGHUFODXVHaRI
VXEVHFWLRQ1VKDOOFRQVLVWRISHUVRQV±±
DUHSUHVHQWLQJHPSOR\HUV
EUHSUHVHQWLQJHPSOR\HHVZKLFKVKDOOEHHTXDOLQQXPEHURIWKHPHPEHUV
VSHFLILHGLQFODXVHaDQG
FLQGHSHQGHQWSHUVRQVQRWH[FHHGLQJRQHWKLUGRIWKHWRWDOPHPEHUVRIWKH
FRPPLWWHH
$IWHUFRQVLGHULQJWKHUHFRPPHQGDWLRQRIWKHFRPPLWWHHDSSRLQWHGXQGHUFODXVHa
RIVXEVHFWLRQ1RUDVWKHFDVHPD\EHDOOUHSUHVHQWDWLRQVUHFHLYHGE\LWEHIRUHWKHGDWH
VSHFLILHGLQWKHQRWLILFDWLRQXQGHUFODXVHbRIWKDWVXEVHFWLRQWKHDSSURSULDWH*RYHUQPHQW
VKDOOE\QRWLILFDWLRQIL[RUDVWKHFDVHPD\EHUHYLVHWKHPLQLPXPUDWHVRIZDJHVDQGXQOHVV
VXFKQRWLILFDWLRQRWKHUZLVHSURYLGHV LWVKDOOFRPHLQWRIRUFHRQWKHH[SLU\RIWKUHHPRQWKV
IURPWKHGDWHRILWVLVVXH
3URYLGHGWKDWZKHUHWKHDSSURSULDWH*RYHUQPHQWSURSRVHVWRUHYLVHWKHPLQLPXP
UDWHVRIZDJHVLQWKHPDQQHUVSHFLILHGLQFODXVHbRIVXEVHFWLRQ1LWVKDOODOVRFRQVXOW
FRQFHUQHG$GYLVRU\%RDUGFRQVWLWXWHGXQGHUVHFWLRQ
7KHDSSURSULDWH*RYHUQPHQWVKDOOUHYLHZRUUHYLVHPLQLPXPUDWHVRIDWDQLQWHUYDO
ZDJHVRUGLQDULO\QRWH[FHHGLQJILYH\HDUV
17KH&HQWUDO*RYHUQPHQWVKDOOIL[IORRUZDJHWDNLQJLQWRDFFRXQWPLQLPXPOLYLQJ
VWDQGDUGVRIDZRUNHULQVXFKPDQQHUDVPD\EHSUHVFULEHG
3URYLGHGWKDWGLIIHUHQWIORRUZDJHPD\EHIL[HGIRUGLIIHUHQWJHRJUDSKLFDODUHDV
7KHPLQLPXPUDWHVRIZDJHVIL[HGE\WKHDSSURSULDWH*RYHUQPHQWXQGHUVHFWLRQ
VKDOOQRWEHOHVVWKDQWKHIORRUZDJHDQGLIWKHPLQLPXPUDWHVRIZDJHVIL[HGE\WKHDSSURSULDWH
*RYHUQPHQWHDUOLHULVPRUHWKDQWKHIORRUZDJHWKHQWKHDSSURSULDWH*RYHUQPHQWVKDOOQRW
UHGXFHVXFKPLQLPXPUDWHVRIZDJHVIL[HGE\LWHDUOLHU
7KH&HQWUDO*RYHUQPHQWPD\EHIRUHIL[LQJWKHIORRUZDJHXQGHUVXEVHFWLRQ1
REWDLQWKHDGYLFHRIWKH&HQWUDO$GYLVRU\%RDUGFRQVWLWXWHGXQGHU VXEVHFWLRQ1RI
VHFWLRQDQGFRQVXOW6WDWH*RYHUQPHQWVLQVXFKPDQQHUDVPD\EHSUHVFULEHG
,IDQHPSOR\HHZKRVHPLQLPXPUDWHRIZDJHVKDVEHHQIL[HGXQGHUWKLV&RGHE\WKH
GD\ZRUNVRQDQ\GD\RQZKLFKKHZDVHPSOR\HGIRUDSHULRGRIOHVVWKDQWKHUHTXLVLWH
QXPEHURIKRXUVFRQVWLWXWLQJDQRUPDOZRUNLQJGD\KHVKDOOVDYHDVRWKHUZLVHKHUHLQDIWHU
SURYLGHGEHHQWLWOHGWRUHFHLYHZDJHVLQUHVSHFWRIZRUNGRQHRQWKDWGD\DVLIKHKDG
ZRUNHGIRUDIXOOQRUPDOZRUNLQJGD\
3URYLGHGWKDWKHVKDOOQRWEHHQWLWOHGWRUHFHLYHZDJHVIRUDIXOOQRUPDOZRUNLQJGD\²
LLQDQ\FDVHZKHUHKLVIDLOXUHWRZRUNLVFDXVHGE\KLVXQZLOOLQJQHVVWRZRUN
DQGQRWE\WKHRPLVVLRQRIWKHHPSOR\HUWRSURYLGHKLPZLWKZRUNDQG
3URFHGXUHIRU
IL[LQJDQG
UHYLVLQJ
PLQLPXP
ZDJHV
3RZHU RI
&HQWUDO
*RYHUQPHQW
WR IL[ IORRU
ZDJH
:DJHVRI
HPSOR\HHZKR
ZRUNVIRUOHVV
WKDQ QRUPDO
ZRUNLQJGD\
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
520
:DJHVIRU
WZR RU PRUH
FODVVHVRI
ZRUN
0LQLPXP
WLPH UDWH
ZDJHVIRU
SLHFH ZRUN
)L[LQJKRXUV
RI ZRUN IRU
QRUPDO
ZRUNLQJGD\
LLLQVXFKRWKHUFDVHVDQGFLUFXPVWDQFHVDVPD\EHSUHVFULEHG
:KHUHDQHPSOR\HHGRHVWZRRUPRUHFODVVHVRIZRUNWRHDFKRIZKLFKDGLIIHUHQW
PLQLPXPUDWHRIZDJHVLVDSSOLFDEOHWKHHPSOR\HUVKDOOSD\WRVXFKHPSOR\HHLQUHVSHFWRI
WKHWLPHUHVSHFWLYHO\RFFXSLHGLQHDFKVXFKFODVVRIZRUNZDJHVDWQRWOHVVWKDQWKH
PLQLPXPUDWHLQIRUFHLQUHVSHFWRIHDFKVXFKFODVV
:KHUHDSHUVRQLVHPSOR\HGRQSLHFHZRUNIRUZKLFKPLQLPXPWLPHUDWHDQGQRWD
PLQLPXPSLHFHUDWHKDVEHHQIL[HGXQGHUWKLV&RGHWKHHPSOR\HUVKDOOSD\WRVXFKSHUVRQ
ZDJHVDWQRWOHVVWKDQWKHPLQLPXPWLPHUDWH
1:KHUHWKHPLQLPXPUDWHVRIZDJHVKDYHEHHQIL[HGXQGHUWKLV&RGHWKH
DSSURSULDWH*RYHUQPHQWPD\²
DIL[WKHQXPEHURIKRXUVRIZRUNZKLFKVKDOOFRQVWLWXWHDQRUPDOZRUNLQJGD\
LQFOXVLYHRIRQHRUPRUHVSHFLILHGLQWHUYDOV
ESURYLGHIRUDGD\RIUHVWLQHYHU\SHULRGRIVHYHQGD\VZKLFKVKDOOEHDOORZHG
WRDOOHPSOR\HHVRUWRDQ\VSHFLILHGFODVVRIHPSOR\HHVDQGIRUWKHSD\PHQWRI
UHPXQHUDWLRQLQUHVSHFWRIVXFKGD\VRIUHVW
FSURYLGHIRUSD\PHQWIRUZRUNRQDGD\RIUHVWDWDUDWHQRWOHVVWKDQWKH
RYHUWLPHUDWH
7KHSURYLVLRQVRIVXEVHFWLRQ1VKDOOLQUHODWLRQWRWKHIROORZLQJFODVVHVRI
HPSOR\HHVDSSO\RQO\WRVXFKH[WHQWDQGVXEMHFWWRVXFKFRQGLWLRQVDVPD\EHSUHVFULEHG
QDPHO\²
:DJHVIRU
RYHUWLPH
ZRUN
0RGH RI
SD\PHQW RI
ZDJHV
DHPSOR\HHVHQJDJHGLQDQ\HPHUJHQF\ZKLFKFRXOGQRWKDYHEHHQIRUHVHHQ
RUSUHYHQWHG
EHPSOR\HHVHQJDJHGLQZRUNRIWKHQDWXUHRISUHSDUDWRU\RUFRPSOHPHQWDU\
ZRUNZKLFKPXVWQHFHVVDULO\EHFDUULHGRQRXWVLGHWKHOLPLWVODLGGRZQIRUWKHJHQHUDO
ZRUNLQJLQWKHHPSOR\PHQWFRQFHUQHG
FHPSOR\HHVZKRVHHPSOR\PHQWLVHVVHQWLDOO\LQWHUPLWWHQW
GHPSOR\HHVHQJDJHGLQDQ\ZRUNZKLFKIRUWHFKQLFDOUHDVRQVKDVWREH
FRPSOHWHGEHIRUHWKHGXW\LVRYHUDQG
HHPSOR\HHVHQJDJHGLQDZRUNZKLFKFRXOGQRWEHFDUULHGRQH[FHSWDWWLPHV
GHSHQGHQWRQWKHLUUHJXODUDFWLRQRIQDWXUDOIRUFHV
)RUWKHSXUSRVHVRIFODXVHcRIVXEVHFWLRQ2HPSOR\PHQWRIDQHPSOR\HHLV
HVVHQWLDOO\LQWHUPLWWHQWZKHQLWLVGHFODUHGWREHVRE\WKHDSSURSULDWH*RYHUQPHQWRQWKH
JURXQGWKDWWKHGDLO\KRXUVRIGXW\RIWKHHPSOR\HHRULIWKHUHEHQRGDLO\KRXUVRIGXW\DV
VXFKIRUWKHHPSOR\HHWKHKRXUVRIGXW\QRUPDOO\LQFOXGHSHULRGVRILQDFWLRQGXULQJZKLFK
WKHHPSOR\HHPD\EHRQGXW\EXWLVQRWFDOOHGXSRQWRGLVSOD\HLWKHUSK\VLFDODFWLYLW\RU
VXVWDLQHGDWWHQWLRQ
:KHUHDQHPSOR\HHZKRVHPLQLPXPUDWHRIZDJHVKDVEHHQIL[HGXQGHUWKLV&RGH
E\WKHKRXUE\WKHGD\RUE\VXFKDORQJHUZDJHSHULRGDVPD\EHSUHVFULEHGZRUNVRQDQ\
GD\LQH[FHVVRIWKHQXPEHURIKRXUVFRQVWLWXWLQJDQRUPDOZRUNLQJGD\WKHHPSOR\HUVKDOO
SD\KLPIRUHYHU\KRXURUIRUSDUWRIDQKRXUVRZRUNHGLQH[FHVVDWWKHRYHUWLPHUDWHZKLFK
VKDOOQRWEHOHVVWKDQWZLFHWKHQRUPDOUDWHRIZDJHV
&+$37(5,,,
3$<0(17 2) :$*(6
$OOZDJHVVKDOOEHSDLGLQFXUUHQWFRLQRUFXUUHQF\QRWHVRUE\FKHTXHRUE\
FUHGLWLQJWKHZDJHVLQWKHEDQNDFFRXQWRIWKHHPSOR\HHRUE\WKHHOHFWURQLFPRGH
521
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
3URYLGHG WKDWWKHDSSURSULDWH*RYHUQPHQWPD\E\QRWLILFDWLRQVSHFLI\WKHLQGXVWULDO
RURWKHUHVWDEOLVKPHQWWKHHPSOR\HURIZKLFKVKDOOSD\WRHYHU\SHUVRQHPSOR\HGLQVXFK
LQGXVWULDORURWKHUHVWDEOLVKPHQWWKHZDJHVRQO\E\FKHTXHRUE\FUHGLWLQJWKHZDJHVLQKLV
EDQNDFFRXQW
7KHHPSOR\HUVKDOOIL[WKHZDJHSHULRGIRUHPSOR\HHVHLWKHUDVGDLO\RUZHHNO\RU
IRUWQLJKWO\RUPRQWKO\VXEMHFWWRWKHFRQGLWLRQWKDWQRZDJHSHULRGLQUHVSHFWRIDQ\HPSOR\HH
VKDOOEHPRUHWKDQDPRQWK
3URYLGHGWKDWGLIIHUHQWZDJHSHULRGVPD\EHIL[HGIRUGLIIHUHQWHVWDEOLVKPHQWV
17KHHPSOR\HUVKDOOSD\RUFDXVHWREHSDLGZDJHVWRWKHHPSOR\HHVHQJDJHG
RQ²
L GDLO\EDVLVDWWKHHQGRIWKHVKLIW
LLZHHNO\EDVLVRQWKHODVWZRUNLQJGD\RIWKHZHHNWKDWLVWRVD\EHIRUHWKH
ZHHNO\KROLGD\
LLLIRUWQLJKWO\EDVLVEHIRUHWKHHQGRIWKHVHFRQGGD\DIWHUWKHHQGRIWKH
IRUWQLJKW
LYPRQWKO\EDVLVEHIRUHWKHH[SLU\RIWKHVHYHQWKGD\RIWKHVXFFHHGLQJ
PRQWK
:KHUHDQHPSOR\HHKDVEHHQ²
LUHPRYHGRUGLVPLVVHGIURPVHUYLFHRU
LLUHWUHQFKHGRUKDVUHVLJQHGIURPVHUYLFHRUEHFDPHXQHPSOR\HGGXHWR
FORVXUHRIWKHHVWDEOLVKPHQW
WKHZDJHVSD\DEOHWRKLPVKDOOEHSDLGZLWKLQWZRZRUNLQJGD\VRIKLVUHPRYDOGLVPLVVDO
UHWUHQFKPHQWRUDVWKHFDVHPD\EHKLVUHVLJQDWLRQ
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVXEVHFWLRQ1RUVXEVHFWLRQ2WKH
DSSURSULDWH*RYHUQPHQWPD\SURYLGHDQ\RWKHUWLPHOLPLWIRUSD\PHQWRIZDJHVZKHUHLW
FRQVLGHUVUHDVRQDEOHKDYLQJUHJDUGWRWKHFLUFXPVWDQFHVXQGHUZKLFKWKHZDJHVDUHWREH
SDLG
)L[DWLRQ RI
ZDJHSHULRG
7LPH OLPLW IRU
SD\PHQW RI
ZDJHV
1RWKLQJFRQWDLQHGLQVXEVHFWLRQ1RUVXEVHFWLRQ2VKDOODIIHFWDQ\WLPHOLPLW
IRUSD\PHQWRIZDJHVSURYLGHGLQDQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFH
11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQDQ\RWKHUODZIRUWKHWLPHEHLQJLQ
IRUFHWKHUHVKDOOEHQRGHGXFWLRQVIURPWKHZDJHVRIWKHHPSOR\HHH[FHSWWKRVHDVDUH
DXWKRULVHGXQGHUWKLV&RGH
Explanation±±)RUWKHSXUSRVHVRIWKLVVXEVHFWLRQ²
DDQ\SD\PHQWPDGHE\DQHPSOR\HHWRWKHHPSOR\HURUKLVDJHQWVKDOOEH
GHHPHGWREHDGHGXFWLRQIURPKLVZDJHV
EDQ\ORVVRIZDJHVWRDQHPSOR\HHIRUDJRRGDQGVXIILFLHQWFDXVHUHVXOWLQJ
IURP²
'HGXFWLRQV
ZKLFKPD\EH
PDGHIURP
ZDJHV
LWKHZLWKKROGLQJRILQFUHPHQWRUSURPRWLRQLQFOXGLQJWKHVWRSSDJHRI
DQLQFUHPHQWRU
LLWKHUHGXFWLRQWRDORZHUSRVWRUWLPHVFDOHRU
LLLWKHVXVSHQVLRQ
VKDOOQRWEHGHHPHGWREHDGHGXFWLRQIURPZDJHVLQDFDVHZKHUHWKHSURYLVLRQVPDGH
E\WKHHPSOR\HUIRUVXFKSXUSRVHVDUHVDWLVI\LQJWKHUHTXLUHPHQWVVSHFLILHGLQWKH
QRWLILFDWLRQLVVXHGE\WKHDSSURSULDWH*RYHUQPHQWLQWKLVEHKDOI
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
522
'HGXFWLRQVIURPWKHZDJHVRIDQHPSOR\HHVKDOOEHPDGHLQDFFRUGDQFHZLWKWKH
SURYLVLRQVRIWKLV&RGHDQGPD\EHPDGHRQO\IRUWKHIROORZLQJSXUSRVHVQDPHO\²
DILQHVLPSRVHGRQKLP
EGHGXFWLRQVIRUKLVDEVHQFHIURPGXW\
FGHGXFWLRQVIRUGDPDJHWRRUORVVRIJRRGVH[SUHVVO\HQWUXVWHGWRWKHHPSOR\HH
IRUFXVWRG\RUIRUORVVRIPRQH\IRUZKLFKKHLVUHTXLUHGWRDFFRXQWZKHUHVXFK
GDPDJHRUORVVLVGLUHFWO\DWWULEXWDEOHWRKLVQHJOHFWRUGHIDXOW
G GHGXFWLRQV IRU KRXVHDFFRPPRGDWLRQ VXSSOLHG E\ WKH HPSOR\HU RU E\
DSSURSULDWH*RYHUQPHQWRUDQ\KRXVLQJERDUGVHWXSXQGHUDQ\ODZIRUWKHWLPHEHLQJ
LQIRUFHZKHWKHUWKH*RYHUQPHQWRUVXFKERDUGLVWKHHPSOR\HURUQRWRUDQ\RWKHU
DXWKRULW\HQJDJHGLQWKHEXVLQHVVRIVXEVLGLVLQJKRXVHDFFRPPRGDWLRQZKLFKPD\
EHVSHFLILHGLQWKLVEHKDOIE\WKHDSSURSULDWH*RYHUQPHQWE\QRWLILFDWLRQ
HGHGXFWLRQVIRUVXFKDPHQLWLHVDQGVHUYLFHVVXSSOLHGE\WKHHPSOR\HUDVWKH
DSSURSULDWH*RYHUQPHQWRUDQ\RIILFHUVSHFLILHGE\LWLQWKLVEHKDOIPD\E\JHQHUDORU
VSHFLDORUGHUDXWKRULVHDQGVXFKGHGXFWLRQVKDOOQRWH[FHHGDQDPRXQWHTXLYDOHQWWR
WKHYDOXHRIVXFKDPHQLWLHVDQGVHUYLFHV
Explanation.––)RUWKHSXUSRVHVRIWKLVFODXVHWKHH[SUHVVLRQVHUYLFHVGRHV
QRW LQFOXGH WKH VXSSO\ RI WRROV DQG UDZ PDWHULDOV UHTXLUHG IRU WKH SXUSRVHV RI
HPSOR\PHQW
IGHGXFWLRQVIRUUHFRYHU\RI²
LDGYDQFHV RI ZKDWHYHU QDWXUH LQFOXGLQJ DGYDQFHV IRU WUDYHOOLQJ
DOORZDQFHRUFRQYH\DQFHDOORZDQFHDQGWKHLQWHUHVWGXHLQUHVSHFWWKHUHRIRU
IRUDGMXVWPHQWRIRYHUSD\PHQWRIZDJHV
LLORDQVPDGHIURPDQ\IXQGFRQVWLWXWHGIRUWKHZHOIDUHRIODERXUDVPD\
EHSUHVFULEHGE\WKHDSSURSULDWH*RYHUQPHQWDQGWKHLQWHUHVWGXHLQUHVSHFW
WKHUHRI
JGHGXFWLRQVIRUUHFRYHU\RIORDQVJUDQWHGIRUKRXVHEXLOGLQJRURWKHUSXUSRVHV
DSSURYHGE\WKHDSSURSULDWH*RYHUQPHQWDQGWKHLQWHUHVWGXHLQUHVSHFWWKHUHRI
KGHGXFWLRQVRILQFRPHWD[RUDQ\RWKHUVWDWXWRU\OHY\OHYLHGE\WKH&HQWUDO
*RYHUQPHQWRU6WDWH*RYHUQPHQWDQGSD\DEOHE\WKHHPSOR\HHRUGHGXFWLRQVUHTXLUHG
WREHPDGHE\RUGHURIDFRXUWRURWKHUDXWKRULW\FRPSHWHQWWRPDNHVXFKRUGHU
LGHGXFWLRQVIRUVXEVFULSWLRQWRDQGIRUUHSD\PHQWRIDGYDQFHVIURPDQ\
VRFLDOVHFXULW\IXQGRUVFKHPHFRQVWLWXWHGE\ODZLQFOXGLQJSURYLGHQWIXQGRUSHQVLRQ
IXQGRUKHDOWKLQVXUDQFHVFKHPHRUIXQGNQRZQE\DQ\RWKHUQDPH
M
GHGXFWLRQVIRUSD\PHQWRIFRRSHUDWLYHVRFLHW\VXEMHFWWRVXFKFRQGLWLRQV
DVWKHDSSURSULDWH*RYHUQPHQWPD\LPSRVH
NGHGXFWLRQVPDGHZLWKWKHZULWWHQDXWKRULVDWLRQRIWKHHPSOR\HHIRUSD\PHQW
RIWKHIHHVDQGFRQWULEXWLRQSD\DEOHE\KLPIRUWKHPHPEHUVKLSRIDQ\7UDGH8QLRQ
UHJLVWHUHGXQGHUWKH7UDGH8QLRQV$FW
OGHGXFWLRQVIRUUHFRYHU\RIORVVHVVXVWDLQHG E\WKHUDLOZD\DGPLQLVWUDWLRQ
RQDFFRXQWRIDFFHSWDQFHE\WKHHPSOR\HHRIFRXQWHUIHLWRUEDVHFRLQVRUPXWLODWHGRU
IRUJHGFXUUHQF\QRWHV
PGHGXFWLRQVIRUUHFRYHU\RIORVVHVVXVWDLQHGE\WKHUDLOZD\DGPLQLVWUDWLRQ
RQDFFRXQWRIWKHIDLOXUHRIWKHHPSOR\HHWRLQYRLFHWRELOOWRFROOHFWRUWRDFFRXQWIRU
WKHDSSURSULDWHFKDUJHVGXHWRWKH UDLOZD\DGPLQLVWUDWLRQ ZKHWKHULQUHVSHFWRIIDUHV
IUHLJKWGHPXUUDJHZKDUIDJHDQGFUDQDJHRULQUHVSHFWRIVDOHRIIRRGLQFDWHULQJ
HVWDEOLVKPHQWVRULQUHVSHFWRIFRPPRGLWLHVLQJUDLQVKRSVRURWKHUZLVH
RI
523
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
QGHGXFWLRQVIRUUHFRYHU\RIORVVHVVXVWDLQHGE\WKHUDLOZD\DGPLQLVWUDWLRQRQ
DFFRXQWRIDQ\UHEDWHVRUUHIXQGVLQFRUUHFWO\JUDQWHGE\WKHHPSOR\HHZKHUHVXFK
ORVVLVGLUHFWO\DWWULEXWDEOHWRKLVQHJOHFWRUGHIDXOW
R GHGXFWLRQV PDGH ZLWK WKH ZULWWHQ DXWKRULVDWLRQ RI WKH HPSOR\HH IRU
FRQWULEXWLRQWRWKH3ULPH0LQLVWHU¶V1DWLRQDO5HOLHI)XQGRUWRVXFKRWKHUIXQGDVWKH
&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQVSHFLI\
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKLV&RGHDQGVXEMHFWWRWKHSURYLVLRQVRI
DQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFHWKHWRWDODPRXQWRIGHGXFWLRQVZKLFKPD\EHPDGH
XQGHUVXEVHFWLRQ2LQDQ\ZDJHSHULRGIURPWKHZDJHVRIDQHPSOR\HHVKDOOQRWH[FHHG
ILIW\SHUFHQWRIVXFKZDJHV
:KHUHWKHWRWDOGHGXFWLRQVDXWKRULVHGXQGHUVXEVHFWLRQ2H[FHHGILIW\SHUFHQW
RIWKHZDJHVWKHH[FHVVPD\EHUHFRYHUHGLQVXFKPDQQHUDVPD\EHSUHVFULEHG
:KHUHDQ\GHGXFWLRQLVPDGHE\WKHHPSOR\HUIURPWKHZDJHVRIDQHPSOR\HH
XQGHUWKLVVHFWLRQEXWQRWGHSRVLWHGLQWKHDFFRXQWRIWKHWUXVWRU*RYHUQPHQWIXQGRUDQ\
RWKHUDFFRXQWDVUHTXLUHGXQGHUWKHSURYLVLRQVRIWKHODZIRUWKHWLPHEHLQJLQIRUFHVXFK
HPSOR\HHVKDOOQRWEHKHOGUHVSRQVLEOHIRUVXFKGHIDXOWRIWKHHPSOR\HU
11RILQHVKDOOEHLPSRVHGRQDQ\HPSOR\HHVDYHLQUHVSHFWRIWKRVHDFWVDQG
RPLVVLRQV RQ KLV SDUW DV WKH HPSOR\HU ZLWK WKH SUHYLRXV DSSURYDO RI WKH DSSURSULDWH
*RYHUQPHQWRURIVXFKDXWKRULW\DVPD\EHSUHVFULEHGPD\KDYHVSHFLILHGE\QRWLFHXQGHU
VXEVHFWLRQ2
$QRWLFHVSHFLI\LQJVXFKDFWVDQGRPLVVLRQVVKDOOEHH[KLELWHGLQVXFKPDQQHUDV
PD\EHSUHVFULEHGRQWKHSUHPLVHVLQZKLFKWKHHPSOR\PHQWLVFDUULHGRQ
1RILQHVKDOOEHLPSRVHGRQDQ\HPSOR\HHXQWLOVXFKHPSOR\HHKDVEHHQJLYHQDQ
RSSRUWXQLW\RIVKRZLQJFDXVHDJDLQVWWKHILQHRURWKHUZLVHWKDQLQDFFRUGDQFHZLWKVXFK
SURFHGXUHDVPD\EHSUHVFULEHGIRUWKHLPSRVLWLRQRIILQHV
7KHWRWDODPRXQWRIILQHZKLFKPD\EHLPSRVHGLQDQ\RQHZDJHSHULRGRQDQ\
HPSOR\HHVKDOOQRWH[FHHGDQDPRXQWHTXDOWRWKUHHSHUFHQWRIWKHZDJHVSD\DEOHWRKLPLQ
UHVSHFWRIWKDWZDJHSHULRG
1RILQHVKDOOEHLPSRVHGRQDQ\HPSOR\HHZKRLVXQGHUWKHDJHRIILIWHHQ\HDUV
1RILQHLPSRVHGRQDQ\HPSOR\HHVKDOOEHUHFRYHUHGIURPKLPE\LQVWDOPHQWVRU
DIWHUWKHH[SLU\RIQLQHW\GD\VIURPWKHGD\RQZKLFKLWZDVLPSRVHG
(YHU\ILQHVKDOOEHGHHPHGWRKDYHEHHQLPSRVHGRQWKHGD\RIWKHDFWRURPLVVLRQ
LQUHVSHFWRIZKLFKLWZDVLPSRVHG
$OOILQHVDQGDOOUHDOLVDWLRQVWKHUHRIVKDOOEHUHFRUGHGLQDUHJLVWHUWREHNHSWLQVXFK
PDQQHUDQGIRUPDVPD\EHSUHVFULEHGDQGDOOVXFKUHDOLVDWLRQVVKDOOEHDSSOLHGRQO\WRVXFK
SXUSRVHVEHQHILFLDOWRWKHSHUVRQVHPSOR\HGLQWKHHVWDEOLVKPHQWDVDUHDSSURYHGE\WKH
SUHVFULEHGDXWKRULW\
1'HGXFWLRQVPD\EHPDGHXQGHUFODXVHbRIVXEVHFWLRQ2RIVHFWLRQRQO\
RQDFFRXQWRIWKHDEVHQFHRIDQHPSOR\HHIURPWKHSODFHRUSODFHVZKHUHE\WKHWHUPVRIKLV
HPSOR\PHQWKHLVUHTXLUHGWRZRUNVXFKDEVHQFHEHLQJIRUWKHZKROHRUDQ\SDUWRIWKH
SHULRGGXULQJZKLFKKHLVVRUHTXLUHGWRZRUN
27KHDPRXQWRIVXFKGHGXFWLRQVKDOOLQQRFDVHEHDUWRWKHZDJHVSD\DEOHWRWKH
HPSOR\HGSHUVRQLQUHVSHFWRIWKHZDJHSHULRGIRUZKLFKWKHGHGXFWLRQLVPDGHLQDODUJHU
SURSRUWLRQWKDQWKHSHULRGIRUZKLFKKHZDVDEVHQWEHDUVWRWKHWRWDOSHULRGZLWKLQVXFK
ZDJHSHULRGGXULQJZKLFKE\WKHWHUPVRIKLVHPSOR\PHQWKHZDVUHTXLUHGWRZRUN
3URYLGHGWKDWVXEMHFWWRDQ\UXOHVPDGHLQWKLVEHKDOIE\WKHDSSURSULDWH*RYHUQPHQW
LIWHQRUPRUHHPSOR\HGSHUVRQVDFWLQJLQFRQFHUWDEVHQWWKHPVHOYHVZLWKRXWGXHQRWLFH
WKDWLVWRVD\ZLWKRXWJLYLQJWKHQRWLFHZKLFKLVUHTXLUHGXQGHUWKHWHUPVRIWKHLUFRQWUDFWV
)LQHV
'HGXFWLRQVIRU
DEVHQFHIURP
GXW\
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
524
'HGXFWLRQVIRU
GDPDJHRU
ORVV
'HGXFWLRQV
IRU VHUYLFHV
UHQGHUHG
'HGXFWLRQV IRU
UHFRYHU\
RI
DGYDQFHV
'HGXFWLRQV IRU
UHFRYHU\
RI
ORDQV
&KDSWHUQRW WR
DSSO\
WR
*RYHUQPHQW
HVWDEOLVKPHQWV
(OLJLELOLW\ IRU
ERQXVHWF
RIHPSOR\PHQWDQGZLWKRXWUHDVRQDEOHFDXVHVXFKGHGXFWLRQIURPDQ\VXFKSHUVRQPD\
LQFOXGHVXFKDPRXQWQRWH[FHHGLQJKLVZDJHVIRUHLJKWGD\VDVPD\E\DQ\VXFKWHUPVEH
GXHWRWKHHPSOR\HULQOLHXRIGXHQRWLFH
Explanation±±)RUWKHSXUSRVHVRIWKLVVHFWLRQDQHPSOR\HHVKDOOEHGHHPHGWREH
DEVHQWIURPWKHSODFHZKHUHKHLVUHTXLUHGWRZRUNLIDOWKRXJKSUHVHQWLQVXFKSODFHKH
UHIXVHVLQSXUVXDQFHRIDVWD\LQVWULNHRUIRUDQ\RWKHUFDXVHZKLFKLVQRWUHDVRQDEOHLQWKH
FLUFXPVWDQFHVWRFDUU\RXWKLVZRUN
1$GHGXFWLRQXQGHUFODXVHcRUFODXVHnRIVXEVHFWLRQ2RIVHFWLRQIRU
GDPDJHRUORVVVKDOOQRWH[FHHGWKHDPRXQWRIWKHGDPDJHRUORVVFDXVHGWRWKHHPSOR\HUE\
QHJOLJHQFHRUGHIDXOWRIWKHHPSOR\HH
$GHGXFWLRQVKDOOQRWEHPDGHXQGHUVXEVHFWLRQ1XQWLOWKHHPSOR\HHKDVEHHQ
JLYHQDQRSSRUWXQLW\RIVKRZLQJFDXVHDJDLQVWWKHGHGXFWLRQRURWKHUZLVHWKDQLQDFFRUGDQFH
ZLWKVXFKSURFHGXUHDVPD\EHSUHVFULEHGIRUWKHPDNLQJRIVXFKGHGXFWLRQV
$OOVXFKGHGXFWLRQVDQGDOOUHDOLVDWLRQVWKHUHRIVKDOOEHUHFRUGHGLQDUHJLVWHUWREH
NHSWLQVXFKIRUPDVPD\EHSUHVFULEHG
$GHGXFWLRQXQGHUFODXVHdRUFODXVHeRIVXEVHFWLRQ2RIVHFWLRQVKDOOQRW
EHPDGH IURPWKH ZDJHVRIDQ HPSOR\HH XQOHVVWKH KRXVHDFFRPPRGDWLRQ DPHQLW\ RU
VHUYLFHKDVEHHQDFFHSWHGE\KLPDVDWHUPRIHPSOR\PHQWRURWKHUZLVHDQGVXFKGHGXFWLRQ
VKDOOQRWH[FHHGDQDPRXQWHTXLYDOHQWWRWKHYDOXHRIWKHKRXVHDFFRPPRGDWLRQDPHQLW\RU
VHUYLFHVXSSOLHGDQGVKDOOEHVXEMHFWWRVXFKFRQGLWLRQVDVWKHDSSURSULDWH*RYHUQPHQWPD\
LPSRVH
'HGXFWLRQVXQGHUFODXVHfRIVXEVHFWLRQ2RIVHFWLRQIRUUHFRYHU\RI
DGYDQFHVJLYHQWRDQHPSOR\HHVKDOOEHVXEMHFWWRWKHIROORZLQJFRQGLWLRQVQDPHO\±±
DUHFRYHU\RIDGYDQFHRIPRQH\JLYHQWRDQHPSOR\HHEHIRUHWKHHPSOR\PHQW
EHJDQVKDOOEHPDGHIURPWKHILUVWSD\PHQWRIZDJHVWRKLPLQUHVSHFWRIDFRPSOHWH
ZDJHSHULRGEXWQRUHFRYHU\VKDOOEHPDGHRIVXFKDGYDQFHVJLYHQIRUWUDYHOOLQJ
H[SHQVHV
EUHFRYHU\RIDGYDQFHRIPRQH\JLYHQWRDQHPSOR\HHDIWHUWKHHPSOR\PHQW
EHJDQVKDOOEHVXEMHFWWRVXFKFRQGLWLRQVDVPD\EHSUHVFULEHG
FUHFRYHU\RIDGYDQFHVRIZDJHVWRDQHPSOR\HHQRWDOUHDG\HDUQHGVKDOOEH
VXEMHFWWRVXFKFRQGLWLRQVDVPD\EHSUHVFULEHG
'HGXFWLRQVXQGHUFODXVHgRIVXEVHFWLRQ2RIVHFWLRQIRUUHFRYHU\RIORDQV
JUDQWHGWRDQHPSOR\HHUHJXODWLQJWKHH[WHQWWRZKLFKVXFKORDQVPD\EHJUDQWHGDQGWKH
UDWHRILQWHUHVWSD\DEOHWKHUHRQVKDOOEHVXFKDVPD\EHSUHVFULEHG
7KHSURYLVLRQVRIWKLV&KDSWHUVKDOOQRWDSSO\WRWKH*RYHUQPHQWHVWDEOLVKPHQWV
XQOHVV WKH DSSURSULDWH *RYHUQPHQW E\ QRWLILFDWLRQ DSSOLHV VXFK SURYLVLRQV WR WKH
*RYHUQPHQWHVWDEOLVKPHQWVVSHFLILHGLQWKHVDLGQRWLILFDWLRQ
&+$37(5,9
3$<0(17 2)%2186
17KHUHVKDOOEHSDLGWRHYHU\HPSOR\HHGUDZLQJZDJHVQRWH[FHHGLQJVXFK
DPRXQWSHUPHQVHPDVGHWHUPLQHGE\QRWLILFDWLRQE\WKHDSSURSULDWH*RYHUQPHQWE\KLV
HPSOR\HUZKRKDVSXWLQDWOHDVWWKLUW\GD\VZRUNLQDQDFFRXQWLQJ\HDUDQDQQXDOPLQLPXP
ERQXVFDOFXODWHGDWWKHUDWHRIHLJKWDQGRQHWKLUGSHUFHQWRIWKHZDJHVHDUQHGE\WKH
HPSOR\HHRURQHKXQGUHGUXSHHVZKLFKHYHULVKLJKHUZKHWKHURUQRWWKHHPSOR\HUKDVDQ\
DOORFDEOHVXUSOXVGXULQJWKHSUHYLRXVDFFRXQWLQJ\HDU
)RUWKHSXUSRVHRIFDOFXODWLRQRIWKHERQXVZKHUHWKHZDJHVRIWKHHPSOR\HH
H[FHHGV VXFK DPRXQW SHU PHQVHP DV GHWHUPLQHG E\ QRWLILFDWLRQ E\ WKH DSSURSULDWH
*RYHUQPHQWWKHERQXVSD\DEOHWRVXFKHPSOR\HHXQGHUVXEVHFWLRQV1DQG3VKDOOEH
525
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
FDOFXODWHGDVLIKLVZDJHZHUHVXFKDPRXQWVRGHWHUPLQHGE\WKHDSSURSULDWH*RYHUQPHQW
RUWKHPLQLPXPZDJHIL[HGE\WKHDSSURSULDWH*RYHUQPHQWZKLFKHYHULVKLJKHU
:KHUHLQUHVSHFWRIDQ\DFFRXQWLQJ\HDUUHIHUUHGWRLQVXEVHFWLRQ1WKHDOORFDEOH
VXUSOXV H[FHHGV WKH DPRXQW RI PLQLPXP ERQXV SD\DEOH WR WKH HPSOR\HHV XQGHU WKDW
VXEVHFWLRQWKHHPSOR\HUVKDOOLQOLHXRIVXFKPLQLPXPERQXVEHERXQGWRSD\WRHYHU\
HPSOR\HHLQUHVSHFWRIWKDWDFFRXQWLQJ\HDUERQXVZKLFKVKDOOEHDQDPRXQWLQSURSRUWLRQ
WRWKHZDJHVHDUQHGE\WKHHPSOR\HHGXULQJWKHDFFRXQWLQJ\HDUVXEMHFWWRDPD[LPXPRI
WZHQW\SHUFHQWRIVXFKZDJHV
,QFRPSXWLQJWKHDOORFDEOHVXUSOXVXQGHUWKLVVHFWLRQWKHDPRXQWVHWRQRUWKH
DPRXQWVHWRIIXQGHUWKHSURYLVLRQVRIVHFWLRQVKDOOEHWDNHQLQWRDFFRXQWLQDFFRUGDQFH
ZLWKWKHSURYLVLRQVRIWKDWVHFWLRQ
$Q\GHPDQGIRUERQXVLQH[FHVVRIWKHERQXVUHIHUUHGWRLQVXEVHFWLRQ1HLWKHU
RQWKHEDVLVRISURGXFWLRQRUSURGXFWLYLW\LQDQDFFRXQWLQJ\HDUIRUZKLFKWKHERQXVLV
SD\DEOHVKDOOEHGHWHUPLQHGE\DQDJUHHPHQWRUVHWWOHPHQWEHWZHHQWKHHPSOR\HUDQGWKH
HPSOR\HHVVXEMHFWWRWKHFRQGLWLRQWKDWWKHWRWDOERQXVLQFOXGLQJWKHDQQXDOPLQLPXP
ERQXVUHIHUUHGWRLQVXEVHFWLRQ1VKDOOQRWH[FHHGWZHQW\SHUFHQWRIWKHZDJHVHDUQHG
E\WKHHPSOR\HHLQWKHDFFRXQWLQJ\HDU
,QWKHILUVWILYHDFFRXQWLQJ\HDUVIROORZLQJWKHDFFRXQWLQJ\HDULQZKLFKWKH
HPSOR\HUVHOOVWKHJRRGVSURGXFHGRUPDQXIDFWXUHGE\KLPRUUHQGHUVVHUYLFHVDVWKHFDVH
PD\EHIURPVXFKHVWDEOLVKPHQWERQXVVKDOOEHSD\DEOHRQO\LQUHVSHFWRIWKHDFFRXQWLQJ
\HDULQZKLFKWKHHPSOR\HUGHULYHVSURILWIURPVXFKHVWDEOLVKPHQWDQGVXFKERQXVVKDOOEH
FDOFXODWHGLQDFFRUGDQFHZLWKWKHSURYLVLRQVRIWKLV&RGHLQUHODWLRQWRWKDW\HDUEXW
ZLWKRXWDSSO\LQJWKHSURYLVLRQVRIVHFWLRQ
)RUWKHVL[WKDQGVHYHQWKDFFRXQWLQJ\HDUVIROORZLQJWKHDFFRXQWLQJ\HDULQ
ZKLFKWKHHPSOR\HUVHOOVWKHJRRGVSURGXFHGRUPDQXIDFWXUHGE\KLPRUUHQGHUVVHUYLFHV
DVWKH FDVH PD\ EH IURPVXFK HVWDEOLVKPHQW WKHSURYLVLRQVRIVHFWLRQ VKDOO DSSO\
VXEMHFWWRWKHIROORZLQJPRGLILFDWLRQVQDPHO\²
LIRUWKHVL[WKDFFRXQWLQJ\HDUVHWRQRUVHWRIIDVWKHFDVHPD\EHVKDOOEH
PDGHLQWKHPDQQHUDVPD\EHSUHVFULEHGE\WKH&HQWUDO*RYHUQPHQWWDNLQJLQWR
DFFRXQWWKHH[FHVVRUGHILFLHQF\LIDQ\DVWKHFDVHPD\EHRIWKHDOORFDEOHVXUSOXV
VHWRQRUVHWRIILQUHVSHFWRIWKHILIWKDQGVL[WKDFFRXQWLQJ\HDUV
LLIRUWKHVHYHQWKDFFRXQWLQJ\HDUVHWRQRUVHWRIIDVWKHFDVHPD\EHVKDOO
EHPDGHLQWKHPDQQHUDVPD\EHSUHVFULEHGE\WKH&HQWUDO*RYHUQPHQWWDNLQJLQWR
DFFRXQWWKHH[FHVVRUGHILFLHQF\LIDQ\DVWKHFDVHPD\EHRIWKHDOORFDEOHVXUSOXV
VHWRQRUVHWRIILQUHVSHFWRIWKHILIWKVL[WKDQGVHYHQWKDFFRXQWLQJ\HDUV
)URPWKH HLJKWKDFFRXQWLQJ\HDUIROORZLQJ WKHDFFRXQWLQJ \HDULQZKLFK WKH
HPSOR\HUVHOOVWKHJRRGVSURGXFHGRUPDQXIDFWXUHGE\KLPRUUHQGHUVVHUYLFHVDVWKHFDVH
PD\EHIURPVXFKHVWDEOLVKPHQWWKHSURYLVLRQVRIVHFWLRQVKDOODSSO\LQUHODWLRQWRVXFK
HVWDEOLVKPHQWDVWKH\DSSO\LQUHODWLRQWRDQ\RWKHUHVWDEOLVKPHQW
Explanation ––)RUWKHSXUSRVHRIVXEVHFWLRQ6DQHPSOR\HUVKDOOQRWEHGHHPHG
WRKDYHGHULYHGSURILWLQDQ\DFFRXQWLQJ\HDUXQOHVV±±
DKHKDVPDGHSURYLVLRQIRUGHSUHFLDWLRQRIWKDW\HDUWRZKLFKKHLVHQWLWOHG
XQGHUWKH,QFRPHWD[$FWRUDVWKHFDVHPD\EHXQGHUWKHDJULFXOWXUDOLQFRPHWD[
ODZDQG
EWKHDUUHDUVRIVXFKGHSUHFLDWLRQDQGORVVHVLQFXUUHGE\KLPLQUHVSHFWRIWKH
HVWDEOLVKPHQWIRUWKHSUHYLRXVDFFRXQWLQJ\HDUVKDYHEHHQIXOO\VHWRIIDJDLQVWKLV
SURILWV
Explanation ––)RUWKHSXUSRVHVRIVXEVHFWLRQV67DQG8VDOHRIWKHJRRGV
SURGXFHGRUPDQXIDFWXUHGGXULQJWKHFRXUVHRIWKHWULDOUXQQLQJRIDQ\IDFWRU\RURIWKH
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
526
3URSRUWLRQDWH
UHGXFWLRQLQ
ERQXVLQ
FHUWDLQFDVHV
&RPSXWDWLRQ
RI QXPEHU RI
ZRUNLQJ GD\V
'LVTXDOLILFDWLRQ
IRU ERQXV
(VWDEOLVKPHQWV
WRLQFOXGH
GHSDUWPHQWV
XQGHUWDNLQJV
DQGEUDQFKHV
3D\PHQW
RI
ERQXV RXW RI
DOORFDEOH
VXUSOXV
SURVSHFWLQJVWDJHRIDQ\PLQHRUDQRLOILHOGVKDOOQRWEHWDNHQLQWRFRQVLGHUDWLRQDQGZKHUH
DQ\ TXHVWLRQ DULVHV ZLWK UHJDUG WR VXFK SURGXFWLRQ RU PDQXIDFWXUH WKH DSSURSULDWH
*RYHUQPHQWPD\DIWHUJLYLQJWKHSDUWLHVDUHDVRQDEOHRSSRUWXQLW\RIUHSUHVHQWLQJWKHFDVH
GHFLGHXSRQWKHLVVXH
7KHSURYLVLRQVRIVXEVHFWLRQV67DQG8VKDOOVRIDUDVPD\EHDSSO\WRQHZ
GHSDUWPHQWVRUXQGHUWDNLQJVRUEUDQFKHVVHWXSE\H[LVWLQJHVWDEOLVKPHQWV
:KHUHDQHPSOR\HHKDVQRWZRUNHGIRUDOOWKHZRUNLQJGD\VLQDQDFFRXQWLQJ
\HDUWKHPLQLPXPERQXVXQGHUVXEVHFWLRQ1RIVHFWLRQLIVXFKERQXVLVKLJKHUWKDQ
HLJKWDQGRQHWKLUGSHUFHQWRIWKHVDODU\RUZDJHRIWKHGD\VVXFKHPSOR\HHKDVZRUNHGLQ
WKDWDFFRXQWLQJ\HDUVKDOOEHSURSRUWLRQDWHO\UHGXFHG
)RUWKHSXUSRVHVRIVHFWLRQDQHPSOR\HHVKDOOEHGHHPHGWRKDYHZRUNHGLQDQ
HVWDEOLVKPHQWLQDQ\DFFRXQWLQJ\HDUDOVRRQWKHGD\VRQZKLFK±±
DKHKDVEHHQODLGRIIXQGHUDQDJUHHPHQWRUDVSHUPLWWHGE\VWDQGLQJRUGHUV
XQGHUWKH,QGXVWULDO(PSOR\PHQW6WDQGLQJ2UGHUV$FWRUXQGHUWKH,QGXVWULDO
'LVSXWHV$FWRUXQGHUDQ\RWKHUODZDSSOLFDEOHWRWKHHVWDEOLVKPHQW
EKHKDVEHHQRQOHDYHZLWKVDODU\RUZDJHV
FKHKDVEHHQDEVHQWGXHWRWHPSRUDU\GLVDEOHPHQWFDXVHGE\DFFLGHQWDULVLQJ
RXWRIDQGLQWKHFRXUVHRIKLVHPSOR\PHQWDQG
GWKHHPSOR\HHKDVEHHQRQPDWHUQLW\OHDYHZLWKVDODU\RUZDJHVGXULQJWKH
DFFRXQWLQJ\HDU
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKLV&RGHDQHPSOR\HHVKDOOEHGLVTXDOLILHG
IURPUHFHLYLQJERQXVXQGHUWKLV&RGHLIKHLVGLVPLVVHGIURPVHUYLFHIRU±±
DIUDXGRU
EULRWRXVRUYLROHQWEHKDYLRXUZKLOHRQWKHSUHPLVHVRIWKHHVWDEOLVKPHQWRU
FWKHIWPLVDSSURSULDWLRQRUVDERWDJHRIDQ\SURSHUW\RIWKHHVWDEOLVKPHQWRU
GFRQYLFWLRQIRUVH[XDOKDUDVVPHQW
:KHUHDQHVWDEOLVKPHQWFRQVLVWVRIGLIIHUHQWGHSDUWPHQWVRUXQGHUWDNLQJVRUKDV
EUDQFKHVZKHWKHUVLWXDWHGLQWKHVDPHSODFHRULQGLIIHUHQWSODFHVDOOVXFKGHSDUWPHQWVRU
XQGHUWDNLQJVRUEUDQFKHVVKDOOEHWUHDWHGDVSDUWVRIWKHVDPHHVWDEOLVKPHQWIRUWKHSXUSRVH
RIFRPSXWDWLRQRIERQXVXQGHUWKLV&RGH
3URYLGHGWKDWZKHUHIRUDQ\DFFRXQWLQJ\HDUDVHSDUDWHEDODQFHVKHHWDQGSURILWDQG
ORVVDFFRXQWDUHSUHSDUHGDQGPDLQWDLQHGLQUHVSHFWRIDQ\VXFKGHSDUWPHQWRUXQGHUWDNLQJ
RUEUDQFKWKHQVXFKGHSDUWPHQWRUXQGHUWDNLQJRUEUDQFKVKDOOEHWUHDWHGDVDVHSDUDWH
HVWDEOLVKPHQW IRU WKHSXUSRVH RI FRPSXWDWLRQ RI ERQXVXQGHU WKLV &RGH IRU WKDW \HDU
XQOHVVVXFKGHSDUWPHQWRUXQGHUWDNLQJRUEUDQFKZDVLPPHGLDWHO\EHIRUHWKHFRPPHQFHPHQW
RIWKDWDFFRXQWLQJ\HDUWUHDWHGDVSDUWRIWKHHVWDEOLVKPHQWIRUWKHSXUSRVHRIFRPSXWDWLRQ
RIERQXV
17KHERQXVVKDOOEHSDLGRXWRIWKHDOORFDEOHVXUSOXVZKLFKVKDOOEHDQDPRXQW
HTXDOWRVL[W\SHUFHQWLQFDVHRIDEDQNLQJFRPSDQ\DQGVL[W\VHYHQSHUFHQWLQFDVHRI
RWKHUHVWDEOLVKPHQWRIWKHDYDLODEOHVXUSOXVDQGWKHDYDLODEOHVXUSOXVVKDOOEHWKHDPRXQW
FDOFXODWHGLQDFFRUGDQFHZLWKVHFWLRQ
$XGLWHGDFFRXQWVRIFRPSDQLHVVKDOOQRWQRUPDOO\EHTXHVWLRQHG
:KHUHWKHUHLVDQ\GLVSXWHUHJDUGLQJWKHTXDQWXPRIERQXVWKHDXWKRULW\QRWLILHG
E\WKHDSSURSULDWH*RYHUQPHQWKDYLQJMXULVGLFWLRQPD\FDOOXSRQWKHHPSOR\HUWRSURGXFH
WKHEDODQFHVKHHWEHIRUHLWEXWWKHDXWKRULW\VKDOOQRWGLVFORVHDQ\LQIRUPDWLRQFRQWDLQHG
LQWKHEDODQFHVKHHWXQOHVVDJUHHGWRE\WKHHPSOR\HU
RI
RI
527
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
7KHJURVVSURILWVGHULYHGE\DQHPSOR\HUIURPDQHVWDEOLVKPHQWLQUHVSHFWRIWKH
DFFRXQWLQJ\HDUVKDOO±±
DLQWKHFDVHRIDEDQNLQJFRPSDQ\EHFDOFXODWHGLQWKHPDQQHUDVPD\EH
SUHVFULEHGE\WKH&HQWUDO*RYHUQPHQW
ELQDQ\RWKHUFDVHEHFDOFXODWHGLQWKHPDQQHUDVPD\EHSUHVFULEHGE\WKH
&HQWUDO*RYHUQPHQW
7KHDYDLODEOHVXUSOXVLQUHVSHFWRIDQ\DFFRXQWLQJ\HDUVKDOOEHWKHJURVVSURILWV
IRUWKDW\HDUDIWHUGHGXFWLQJWKHUHIURPWKHVXPVUHIHUUHGWRLQVHFWLRQ
3URYLGHGWKDWWKHDYDLODEOHVXUSOXVLQUHVSHFWRIWKHDFFRXQWLQJ\HDUFRPPHQFLQJRQ
DQ\GD\LQD\HDUDIWHUWKHFRPPHQFHPHQWRIWKLV&RGHDQGLQUHVSHFWRIHYHU\VXEVHTXHQW
DFFRXQWLQJ\HDUVKDOOEHWKHDJJUHJDWHRI²
D WKHJURVV SURILWV IRU WKDW DFFRXQWLQJ \HDU DIWHUGHGXFWLQJWKHUHIURP WKH
VXPVUHIHUUHGWRLQVHFWLRQDQG
EDQDPRXQWHTXDOWRWKHGLIIHUHQFHEHWZHHQ±±
L WKH GLUHFW WD[ FDOFXODWHG LQ DFFRUGDQFH ZLWK WKH SURYLVLRQV RI
VHFWLRQLQUHVSHFWRIDQDPRXQWHTXDOWRWKHJURVVSURILWVRIWKHHPSOR\HUIRU
WKHLPPHGLDWHO\SUHFHGLQJDFFRXQWLQJ\HDUDQG
LLWKHGLUHFWWD[FDOFXODWHGLQDFFRUGDQFHZLWKSURYLVLRQVRIVHFWLRQ
LQUHVSHFWRIDQDPRXQWHTXDOWRWKHJURVVSURILWVRIWKHHPSOR\HUIRUVXFK
SUHFHGLQJ DFFRXQWLQJ \HDU DIWHU GHGXFWLQJ WKHUHIURP WKH DPRXQWRI ERQXV
ZKLFKWKHHPSOR\HUKDVSDLGRULVOLDEOHWRSD\WRKLVHPSOR\HHVLQDFFRUGDQFH
ZLWKWKHSURYLVLRQVRIWKLV&RGHIRUWKDW\HDU
7KHIROORZLQJVXPVVKDOOEHGHGXFWHGIURPWKHJURVVSURILWVDVSULRUFKDUJHV
QDPHO\²
D DQ\DPRXQWE\ZD\RIGHSUHFLDWLRQ DGPLVVLEOHLQDFFRUGDQFHZLWKWKH
SURYLVLRQVRIVXEVHFWLRQ1RIVHFWLRQRIWKH,QFRPHWD[$FWRULQDFFRUGDQFH
ZLWKWKHSURYLVLRQVRIWKHDJULFXOWXUDOLQFRPHWD[ODZIRUWKHWLPHEHLQJLQIRUFHDV
WKHFDVHPD\EH
EVXEMHFWWRWKHSURYLVLRQVRIVHFWLRQDQ\GLUHFWWD[ZKLFKWKHHPSOR\HULV
OLDEOHWRSD\IRUWKHDFFRXQWLQJ\HDULQUHVSHFWRIKLVLQFRPHSURILWVDQGJDLQVGXULQJ
WKDW\HDU
FVXFKIXUWKHUVXPVLQUHVSHFWRIWKHHPSOR\HUDVPD\EHSUHVFULEHGE\WKH
&HQWUDO*RYHUQPHQW
)RUWKHSXUSRVHVRIWKLV&RGHDQ\GLUHFWWD[SD\DEOHE\WKHHPSOR\HUIRUDQ\
DFFRXQWLQJ\HDUVKDOOVXEMHFWWRWKHIROORZLQJSURYLVLRQVEHFDOFXODWHGDWWKHUDWHVDSSOLFDEOH
WRWKHLQFRPHRIWKHHPSOR\HUIRUWKDW\HDUQDPHO\²
DLQFDOFXODWLQJVXFKWD[QRDFFRXQWVKDOOEHWDNHQRI±±
LDQ\ORVVLQFXUUHGE\WKHHPSOR\HULQUHVSHFWRIDQ\SUHYLRXVDFFRXQWLQJ
\HDUDQGFDUULHGIRUZDUGXQGHUDQ\ODZIRUWKHWLPHEHLQJLQIRUFHUHODWLQJWR
GLUHFWWD[HV
LLDQ\DUUHDUVRIGHSUHFLDWLRQZKLFKWKHHPSOR\HULVHQWLWOHGWRDGGWR
WKHDPRXQWRIWKHDOORZDQFHIRUGHSUHFLDWLRQIRUDQ\VXFFHHGLQJDFFRXQWLQJ
\HDURU\HDUVXQGHUVXEVHFWLRQ2RIVHFWLRQRIWKH,QFRPHWD[$FW
EZKHUHWKHHPSOR\HULVDUHOLJLRXVRUDFKDULWDEOHLQVWLWXWLRQWRZKLFKWKH
SURYLVLRQVRIVHFWLRQGRQRWDSSO\DQGWKHZKROHRUDQ\SDUWRILWVLQFRPHLV
H[HPSWIURPWKHWD[XQGHUWKH,QFRPHWD[$FWWKHQZLWKUHVSHFWWRWKHLQFRPHVR
&RPSXWDWLRQ
RI JURVV
SURILWV
&RPSXWDWLRQ
RI
DYDLODEOH
VXUSOXV
6XPVGHGXFWLEOH
IURP
JURVV
SURILWV
&DOFXODWLRQRI
GLUHFW WD[
SD\DEOHE\
HPSOR\HU
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
528
6HW RQ DQG VHW
RII RI
DOORFDEOH
VXUSOXV
$GMXVWPHQW RI
FXVWRPDU\ RU
LQWHULP ERQXV
DJDLQVW ERQXV
SD\DEOH XQGHU
WKLV&RGH
'HGXFWLRQ RI
FHUWDLQ
DPRXQWV IURP
ERQXVSD\DEOH
H[HPSWHGVXFKLQVWLWXWLRQVKDOOEHWUHDWHGDVLILWZHUHDFRPSDQ\LQZKLFKWKHSXEOLF
DUHVXEVWDQWLDOO\LQWHUHVWHGZLWKLQWKHPHDQLQJRIWKDW$FW
FZKHUHWKHHPSOR\HULVDQLQGLYLGXDORUD+LQGXXQGLYLGHGIDPLO\WKHWD[
SD\DEOHE\VXFKHPSOR\HUXQGHUWKH,QFRPHWD[$FWVKDOOEHFDOFXODWHGRQWKHEDVLV
WKDWWKHLQFRPHGHULYHGE\KLPIURPWKHHVWDEOLVKPHQWLVKLVRQO\LQFRPH
GZKHUHWKHLQFRPHRIDQ\HPSOR\HULQFOXGHVDQ\SURILWVDQGJDLQVGHULYHG
IURPWKHH[SRUWRIDQ\JRRGVRUPHUFKDQGLVHRXWRI,QGLDDQGDQ\UHEDWHRQVXFK
LQFRPHLVDOORZHGXQGHUDQ\ODZIRUWKHWLPHEHLQJLQIRUFHUHODWLQJWRGLUHFWWD[HV
WKHQQRDFFRXQWVKDOOEHWDNHQRIVXFKUHEDWH
HQRDFFRXQWVKDOOEHWDNHQRIDQ\UHEDWHRWKHUWKDQGHYHORSPHQWUHEDWHRU
LQYHVWPHQWDOORZDQFHRUGHYHORSPHQWDOORZDQFHRUFUHGLWRUUHOLHIRUGHGXFWLRQQRW
KHUHLQEHIRUHPHQWLRQHGLQWKLVVHFWLRQLQWKHSD\PHQWRIDQ\GLUHFWWD[DOORZHG
XQGHUDQ\ODZIRUWKHWLPHEHLQJLQIRUFHUHODWLQJWRGLUHFWWD[HVRUXQGHUWKHUHOHYDQW
DQQXDO)LQDQFH$FWIRUWKHGHYHORSPHQWRIDQ\LQGXVWU\
1:KHUHIRUDQ\DFFRXQWLQJ\HDUWKHDOORFDEOHVXUSOXVH[FHHGVWKHDPRXQWRI
PD[LPXPERQXVSD\DEOHWRWKHHPSOR\HHVLQWKHHVWDEOLVKPHQWXQGHUVHFWLRQWKHQWKH
H[FHVVVKDOOVXEMHFWWRDOLPLWRIWZHQW\SHUFHQWRIWKHWRWDOVDODU\RUZDJHRIWKHHPSOR\HHV
HPSOR\HGLQWKHHVWDEOLVKPHQWLQWKDWDFFRXQWLQJ\HDUEHFDUULHGIRUZDUGIRUEHLQJVHWRQ
LQWKHVXFFHHGLQJDFFRXQWLQJ\HDUDQGVRRQXSWRDQGLQFOXVLYHRIWKHIRXUWKDFFRXQWLQJ
\HDUWREHXWLOLVHGIRUWKHSXUSRVHRISD\PHQWRIERQXVLQVXFKPDQQHUDVPD\EHSUHVFULEHG
E\WKH&HQWUDO*RYHUQPHQW
:KHUHIRUDQ\DFFRXQWLQJ\HDUWKHUHLVQRDYDLODEOHVXUSOXVRUWKHDOORFDEOH
VXUSOXVLQUHVSHFWRIWKDW\HDUIDOOVVKRUWRIWKHDPRXQWRIPLQLPXPERQXVSD\DEOHWRWKH
HPSOR\HHVLQWKHHVWDEOLVKPHQWXQGHUVHFWLRQDQGWKHUH LVQRDPRXQWRUVXIILFLHQW
DPRXQWFDUULHGIRUZDUGDQGVHWRQXQGHUVXEVHFWLRQ1ZKLFKFRXOGEHXWLOLVHGIRUWKH
SXUSRVHRISD\PHQWRIWKHPLQLPXPERQXVWKHQVXFKPLQLPXPDPRXQWRUWKHGHILFLHQF\
DVWKHFDVHPD\EHVKDOOEHFDUULHGIRUZDUGIRUEHLQJVHWRIILQWKHVXFFHHGLQJDFFRXQWLQJ
\HDUDQGVRRQXSWRDQGLQFOXVLYHRIWKHIRXUWKDFFRXQWLQJ\HDULQVXFKPDQQHUDVPD\EH
SUHVFULEHGE\WKH&HQWUDO*RYHUQPHQW
7KHSULQFLSOHRIVHWRQDQGVHWRIIDVPD\EHSURYLGHGLQUXOHVE\WKH&HQWUDO
*RYHUQPHQWXQGHUWKLV&RGHVKDOODSSO\WRDOORWKHUFDVHVQRWFRYHUHGE\VXEVHFWLRQ1
RUVXEVHFWLRQ2IRUWKHSXUSRVHRISD\PHQWRIERQXVXQGHUWKLV&RGH
:KHUHLQDQ\DFFRXQWLQJ\HDUDQ\DPRXQWKDVEHHQFDUULHGIRUZDUGDQGVHWRQRU
VHWRIIXQGHUWKLVVHFWLRQWKHQLQFDOFXODWLQJERQXVIRUWKHVXFFHHGLQJDFFRXQWLQJ\HDU
WKHDPRXQWRIVHWRQRUVHWRIIFDUULHGIRUZDUGIURPWKHHDUOLHVWDFFRXQWLQJ\HDUVKDOOILUVWEH
WDNHQLQWRDFFRXQW
:KHUHLQDQ\DFFRXQWLQJ\HDU²
D DQ HPSOR\HU KDV SDLG DQ\ SXMD ERQXV RU RWKHU FXVWRPDU\ ERQXV WR
HPSOR\HHRU
EDQHPSOR\HUKDVSDLGDSDUWRIWKHERQXVSD\DEOHXQGHUWKLV&RGHWRDQ
HPSOR\HHEHIRUHWKHGDWHRQZKLFKVXFKERQXVEHFRPHVSD\DEOH
WKHQWKHHPSOR\HUVKDOOEHHQWLWOHGWRGHGXFWWKHDPRXQWRIERQXVVRSDLGIURPWKHDPRXQW
RIERQXVSD\DEOHE\KLPWRWKHHPSOR\HHXQGHUWKLV&RGHLQUHVSHFWRIWKDWDFFRXQWLQJ\HDU
DQGWKHHPSOR\HHVKDOOEHHQWLWOHGWRUHFHLYHRQO\WKHEDODQFH
:KHUHLQDQ\DFFRXQWLQJ\HDUDQHPSOR\HHLVIRXQGJXLOW\RIPLVFRQGXFWFDXVLQJ
ILQDQFLDOORVVWRWKHHPSOR\HUWKHQLWVKDOOEHODZIXOIRUWKHHPSOR\HUWRGHGXFWWKHDPRXQW
RIORVVIURPWKHDPRXQWRIERQXVSD\DEOHE\KLPWRWKHHPSOR\HHXQGHUWKLV&RGHLQ
UHVSHFWRIWKDWDFFRXQWLQJ\HDURQO\DQGWKHHPSOR\HHVKDOOEHHQWLWOHGWRUHFHLYHWKH
EDODQFHLIDQ\
529
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
1$OODPRXQWVSD\DEOHWRDQHPSOR\HHE\ZD\RIERQXVXQGHUWKLV&RGHVKDOOEH
SDLGE\FUHGLWLQJLWLQWKHEDQNDFFRXQWRIWKHHPSOR\HHE\KLVHPSOR\HUZLWKLQDSHULRGRI
HLJKWPRQWKVIURPWKHFORVHRIWKHDFFRXQWLQJ\HDU
3URYLGHG WKDW WKH DSSURSULDWH *RYHUQPHQW RU VXFK DXWKRULW\ DV WKH DSSURSULDWH
*RYHUQPHQWPD\VSHFLI\LQWKLVEHKDOIPD\XSRQDQDSSOLFDWLRQPDGHWRLWE\WKHHPSOR\HU
DQGIRUVXIILFLHQWUHDVRQVE\RUGHUH[WHQGWKHVDLGSHULRGRIHLJKWPRQWKVWRVXFKIXUWKHU
SHULRGRUSHULRGVDVLWWKLQNVILWVRKRZHYHUWKDWWKHWRWDOSHULRGVRH[WHQGHGVKDOOQRWLQ
DQ\FDVHH[FHHGWZR\HDUV
21RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVXEVHFWLRQ1ZKHUHWKHUHLVDGLVSXWH
UHJDUGLQJSD\PHQWRIERQXVSHQGLQJEHIRUHDQ\DXWKRULW\VXFKERQXVVKDOOEHSDLGZLWKLQ
DSHULRGRIRQHPRQWKIURPWKHGDWHRQZKLFKWKHDZDUGEHFRPHVHQIRUFHDEOHRUWKH
VHWWOHPHQWFRPHVLQWRRSHUDWLRQLQUHVSHFWRIVXFKGLVSXWH
3URYLGHGWKDWLIWKHUHLVDGLVSXWHIRUSD\PHQWDWWKHKLJKHUUDWHWKHHPSOR\HUVKDOO
SD\HLJKWDQGRQHWKLUGSHUFHQWRIWKHZDJHVHDUQHGE\WKHHPSOR\HHDVSHUWKHSURYLVLRQV
RIWKLV&RGHZLWKLQDSHULRGRIHLJKWPRQWKVIURPWKHFORVHRIWKHDFFRXQWLQJ\HDU
1,ILQDQ\DFFRXQWLQJ\HDUDQHVWDEOLVKPHQWLQSXEOLFVHFWRUVHOOVDQ\JRRGV
SURGXFHGRUPDQXIDFWXUHGE\LWRUUHQGHUVDQ\VHUYLFHVLQFRPSHWLWLRQZLWKDQHVWDEOLVKPHQW
LQSULYDWHVHFWRUDQGWKHLQFRPHIURPVXFKVDOHRUVHUYLFHVRUERWKLVQRWOHVVWKDQWZHQW\
SHUFHQWRIWKHJURVVLQFRPHRIWKHHVWDEOLVKPHQWLQSXEOLFVHFWRUIRUWKDW\HDUWKHQWKH
SURYLVLRQVRIWKLV&KDSWHUVKDOODSSO\LQUHODWLRQWRVXFKHVWDEOLVKPHQWLQSXEOLFVHFWRUDV
WKH\DSSO\LQUHODWLRQWRDOLNHHVWDEOLVKPHQWLQSULYDWHVHFWRU
26DYHDVRWKHUZLVHSURYLGHGLQVXEVHFWLRQ1QRWKLQJLQWKLV&KDSWHUVKDOODSSO\
WRWKHHPSOR\HHVHPSOR\HGE\DQ\HVWDEOLVKPHQWLQSXEOLFVHFWRU
11RWKLQJLQWKLV&KDSWHUVKDOODSSO\WR±±
DHPSOR\HHVHPSOR\HGE\WKH/LIH,QVXUDQFH&RUSRUDWLRQRI,QGLD
EVHDPHQDVGHILQHGLQFODXVH42RIVHFWLRQRIWKH0HUFKDQW6KLSSLQJ
$FW
FHPSOR\HHVUHJLVWHUHGRUOLVWHGXQGHUDQ\VFKHPH PDGHXQGHUWKH'RFN
:RUNHUV5HJXODWLRQRI(PSOR\PHQW$FWDQGHPSOR\HGE\UHJLVWHUHGRUOLVWHG
HPSOR\HUV
G HPSOR\HHV HPSOR\HG E\ DQ HVWDEOLVKPHQW XQGHU WKH DXWKRULW\ RI DQ\
GHSDUWPHQWRIWKH&HQWUDO*RYHUQPHQWRUD6WDWH*RYHUQPHQWRUDORFDODXWKRULW\
HHPSOR\HHVHPSOR\HGE\±±
LWKH,QGLDQ5HG&URVV6RFLHW\RUDQ\RWKHULQVWLWXWLRQRIDOLNHQDWXUH
LQFOXGLQJLWVEUDQFKHV
LLXQLYHUVLWLHVDQGRWKHUHGXFDWLRQDOLQVWLWXWLRQV
LLLLQVWLWXWLRQVLQFOXGLQJKRVSLWDOVFKDPEHURIFRPPHUFHDQGVRFLDO
ZHOIDUHLQVWLWXWLRQVHVWDEOLVKHGQRWIRUSXUSRVHVRISURILW
IHPSOR\HHVHPSOR\HGE\WKH5HVHUYH%DQNRI,QGLD
JHPSOR\HHVHPSOR\HGE\SXEOLFVHFWRUILQDQFLDOLQVWLWXWLRQRWKHUWKDQD
EDQNLQJFRPSDQ\ZKLFKWKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQVSHFLI\KDYLQJ
UHJDUGWR²
7LPH OLPLW IRU
SD\PHQW
RI
ERQXV
$SSOLFDWLRQ
RI WKLV
&KDSWHU WR
HVWDEOLVKPHQWV
LQSXEOLF
VHFWRU
LQ
FHUWDLQFDVHV
1RQ
DSSOLFDELOLW\
RI WKLV
&KDSWHU
LLWVFDSLWDOVWUXFWXUH
LLLWVREMHFWLYHVDQGWKHQDWXUHRILWVDFWLYLWLHV
LLLWKHQDWXUHDQGH[WHQWRIILQDQFLDODVVLVWDQFHRUDQ\FRQFHVVLRQJLYHQ
WRLWE\WKH*RYHUQPHQWDQG
LYDQ\RWKHUUHOHYDQWIDFWRU
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
530
KHPSOR\HHVHPSOR\HGE\LQODQGZDWHUWUDQVSRUWHVWDEOLVKPHQWVRSHUDWLQJRQ
URXWHVSDVVLQJWKURXJKDQ\RWKHUFRXQWU\DQG
LHPSOR\HHVRIDQ\RWKHUHVWDEOLVKPHQWZKLFKWKHDSSURSULDWH*RYHUQPHQW
PD\E\QRWLILFDWLRQH[HPSWKDYLQJUHJDUGWRWKHRYHUDOOEHQHILWVXQGHUDQ\RWKHU
VFKHPHRISURILWVKDULQJDYDLODEOHLQVXFKHVWDEOLVKPHQWVWRWKHHPSOR\HHV
2 6XEMHFW WR WKH SURYLVLRQV RI VXEVHFWLRQ 1 DQG QRWZLWKVWDQGLQJ DQ\WKLQJ
FRQWDLQHGLQDQ\RWKHUSURYLVLRQVRIWKLV&KDSWHUWKHSURYLVLRQVRIWKLV&KDSWHUVKDOODSSO\
WRVXFKHVWDEOLVKPHQWLQZKLFKWZHQW\RUPRUHSHUVRQVDUHHPSOR\HGRUZHUHHPSOR\HGRQ
DQ\GD\GXULQJDQDFFRXQWLQJ\HDU
&HQWUDO
$GYLVRU\
%RDUGDQG
6WDWH$GYLVRU\
%RDUGV
&+$37(59
$'9,625<%2$5'
17KH&HQWUDO*RYHUQPHQWVKDOOFRQVWLWXWHWKH&HQWUDO$GYLVRU\%RDUGZKLFK
VKDOOFRQVLVWRISHUVRQVWREHQRPLQDWHGE\WKH&HQWUDO*RYHUQPHQW²
DUHSUHVHQWLQJHPSOR\HUV
EUHSUHVHQWLQJHPSOR\HHVZKLFKVKDOOEHHTXDOLQQXPEHURIWKHPHPEHUV
VSHFLILHGLQFODXVHa
FLQGHSHQGHQWSHUVRQVQRWH[FHHGLQJRQHWKLUGRIWKHWRWDOPHPEHUVRIWKH
%RDUGDQG
GILYHUHSUHVHQWDWLYHVRIVXFK6WDWH*RYHUQPHQWVDVPD\EHQRPLQDWHGE\WKH
&HQWUDO*RYHUQPHQW
2QHWKLUGRIWKHPHPEHUVUHIHUUHGWRLQVXEVHFWLRQ1VKDOOEHZRPHQDQGD
PHPEHUVSHFLILHGLQFODXVHcRIWKHVDLGVXEVHFWLRQVKDOOEHDSSRLQWHGE\WKH&HQWUDO
*RYHUQPHQWDVWKH&KDLUSHUVRQRIWKH%RDUG
7KH&HQWUDO$GYLVRU\%RDUGFRQVWLWXWHGXQGHUVXEVHFWLRQ1VKDOOIURPWLPHWR
WLPHDGYLVHWKH&HQWUDO*RYHUQPHQWRQUHIHUHQFHRILVVXHVUHODWLQJWR±±
DIL[DWLRQRUUHYLVLRQRIPLQLPXPZDJHVDQGRWKHUFRQQHFWHGPDWWHUV
ESURYLGLQJLQFUHDVLQJHPSOR\PHQWRSSRUWXQLWLHVIRUZRPHQ
FWKHH[WHQWWRZKLFKZRPHQPD\EHHPSOR\HGLQVXFKHVWDEOLVKPHQWVRU
HPSOR\PHQWV DV WKH &HQWUDO *RYHUQPHQW PD\ E\ QRWLILFDWLRQ VSHFLI\ LQ WKLV
EHKDOIDQG
GDQ\RWKHUPDWWHUUHODWLQJWRWKLV&RGH
DQGRQVXFKDGYLFHWKH&HQWUDO*RYHUQPHQWPD\LVVXHGLUHFWLRQVWRWKH6WDWH*RYHUQPHQW
DVLWGHHPVILWLQUHVSHFWRIPDWWHUVUHODWLQJWRLVVXHVUHIHUUHGWRWKH%RDUG
(YHU\6WDWH*RYHUQPHQWVKDOOFRQVWLWXWHD6WDWH$GYLVRU\%RDUGIRUDGYLVLQJWKH
6WDWH*RYHUQPHQW²
DLQIL[DWLRQRUUHYLVLRQRIPLQLPXPZDJHVDQGRWKHUFRQQHFWHGPDWWHUV
EIRUWKHSXUSRVHRISURYLGLQJLQFUHDVLQJHPSOR\PHQWRSSRUWXQLWLHVIRUZRPHQ
F ZLWK UHJDUG WR WKH H[WHQW WR ZKLFK ZRPHQ PD\ EH HPSOR\HG LQ VXFK
HVWDEOLVKPHQWVRUHPSOR\PHQWVDVWKH6WDWH*RYHUQPHQWPD\E\QRWLILFDWLRQVSHFLI\
LQWKLVEHKDOIDQG
GLQDQ\RWKHUPDWWHUUHODWLQJWRWKLV&RGHZKLFKWKH6WDWH*RYHUQPHQWPD\
UHIHUIURPWLPHWRWLPHWRWKH%RDUG
531
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
7KH6WDWH$GYLVRU\%RDUGPD\FRQVWLWXWHRQHRUPRUHFRPPLWWHHVRUVXEFRPPLWWHHV
WRORRNLQWRLVVXHVSHUWDLQLQJWRPDWWHUVVSHFLILHGLQFODXVHVaWRdRIVXEVHFWLRQ4
7KH6WDWH$GYLVRU\%RDUGDQGHDFKRIWKHFRPPLWWHHVDQGVXEFRPPLWWHHVWKHUHRI
VKDOOFRQVLVWRISHUVRQV±±
DUHSUHVHQWLQJHPSOR\HUV
EUHSUHVHQWLQJHPSOR\HHVZKLFKVKDOOEHHTXDOLQQXPEHURIWKHPHPEHUV
VSHFLILHGLQFODXVHaDQG
FLQGHSHQGHQWSHUVRQVQRWH[FHHGLQJRQHWKLUGRIWKHWRWDOPHPEHUVRIWKH
%RDUGRUFRPPLWWHHRUVXEFRPPLWWHHDVWKHFDVHPD\EH
2QHWKLUGRIWKHPHPEHUVUHIHUUHGWRLQVXEVHFWLRQ6VKDOOEHZRPHQDQGRQH
DPRQJWKHPHPEHUVVSHFLILHGLQFODXVHcRIWKHVDLGVXEVHFWLRQVKDOOEH±±
DDSSRLQWHGE\WKH6WDWH*RYHUQPHQWDVWKH&KDLUSHUVRQRIWKH%RDUG
EDSSRLQWHGE\WKH6WDWH$GYLVRU\%RDUGDVWKH&KDLUSHUVRQRIWKHFRPPLWWHH
RUVXEFRPPLWWHHDVWKHFDVHPD\EH
,QWHQGHULQJLWVDGYLFHLQWKH PDWWHUVVSHFLILHGLQFODXVH bRU FODXVHcRI
VXEVHFWLRQ4 WKH6WDWH$GYLVRU\%RDUGVKDOO KDYHUHJDUG WRWKHQXPEHURIZRPHQ
HPSOR\HGLQWKHFRQFHUQHGHVWDEOLVKPHQWRUHPSOR\PHQWWKHQDWXUHRIZRUNKRXUVRI
ZRUNVXLWDELOLW\RIZRPHQIRUHPSOR\PHQWDVWKHFDVHPD\EHWKHQHHGIRUSURYLGLQJ
LQFUHDVLQJHPSOR\PHQWRSSRUWXQLWLHVIRUZRPHQLQFOXGLQJSDUWWLPHHPSOR\PHQWDQGVXFK
RWKHUUHOHYDQWIDFWRUVDVWKH%RDUGPD\WKLQNILW
7KH6WDWH*RYHUQPHQWPD\DIWHUFRQVLGHULQJWKHDGYLFHWHQGHUHGWRLWE\WKH6WDWH
$GYLVRU\%RDUGDQGDIWHULQYLWLQJDQGFRQVLGHULQJWKHUHSUHVHQWDWLRQVIURPHVWDEOLVKPHQW
RUHPSOR\HHVRUDQ\RWKHUSHUVRQZKLFKWKDW*RYHUQPHQWWKLQNVILWLVVXHVXFKGLUHFWLRQDV
PD\EHGHHPHGQHFHVVDU\
7KH&HQWUDO$GYLVRU\%RDUGUHIHUUHGWRLQVXEVHFWLRQ1DQGWKH6WDWH$GYLVRU\
%RDUGUHIHUUHGWRLQVXEVHFWLRQ4VKDOOUHVSHFWLYHO\UHJXODWHWKHLURZQSURFHGXUHLQFOXGLQJ
WKDWRIWKHFRPPLWWHHVDQGVXEFRPPLWWHHVFRQVWLWXWHGE\WKH6WDWH$GYLVRU\%RDUGLQ
VXFKPDQQHUDVPD\EHSUHVFULEHG
7KHWHUPVRIRIILFHRIWKH&HQWUDO$GYLVRU\%RDUGUHIHUUHGWRLQVXEVHFWLRQ1
DQGWKH6WDWH$GYLVRU\%RDUGUHIHUUHGWRLQVXEVHFWLRQ4LQFOXGLQJWKDWRIWKHFRPPLWWHHV
DQGVXEFRPPLWWHHVFRQVWLWXWHGE\WKH6WDWH$GYLVRU\%RDUGVKDOOEHVXFKDVPD\EH
SUHVFULEHG
RI
&+$37(59,
3$<0(172)'8(6&/$,06$1'$8',7
(YHU\HPSOR\HUVKDOOSD\DOODPRXQWVUHTXLUHGWREHSDLGXQGHUWKLV&RGHWRHYHU\
HPSOR\HHHPSOR\HGE\KLP
3URYLGHGWKDWZKHUHVXFKHPSOR\HUIDLOVWRPDNHVXFKSD\PHQWLQDFFRUGDQFHZLWK
WKLV&RGHWKHQWKHFRPSDQ\RUILUPRUDVVRFLDWLRQRUDQ\RWKHUSHUVRQZKRLVWKHSURSULHWRU
RIWKHHVWDEOLVKPHQWLQZKLFKWKHHPSOR\HHLVHPSOR\HGVKDOOEHUHVSRQVLEOHIRUVXFK
SD\PHQW
Explanation.––)RUWKHSXUSRVHVRIWKLVVHFWLRQWKHH[SUHVVLRQILUPVKDOOKDYHWKH
VDPHPHDQLQJDVDVVLJQHGWRLWLQWKH,QGLDQ3DUWQHUVKLS$FW
16XEMHFWWRWKHRWKHUSURYLVLRQVRIWKLV&RGHDOODPRXQWVSD\DEOHWRDQHPSOR\HH
XQGHUWKLV&RGHVKDOOLIVXFKDPRXQWVFRXOGQRWRUFDQQRWEHSDLGRQDFFRXQWRIKLVGHDWK
EHIRUHSD\PHQWRURQDFFRXQWRIKLVZKHUHDERXWVQRWEHLQJNQRZQ²
DEHSDLGWRWKHSHUVRQQRPLQDWHGE\KLPLQWKLVEHKDOILQDFFRUGDQFHZLWKWKH
UXOHVPDGHXQGHUWKLV&RGHRU
5HVSRQVLELOLW\
IRU
SD\PHQW
RIYDULRXVGXHV
3D\PHQW RI
YDULRXV
XQGLVEXUVHG
GXHVLQFDVHRI
GHDWK RI
HPSOR\HH
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
532
&ODLPVXQGHU
&RGHDQG
SURFHGXUH
WKHUHRI
5HIHUHQFH RI
GLVSXWHV XQGHU
WKLV&RGH
EZKHUHQRVXFKQRPLQDWLRQKDVEHHQPDGHRUZKHUHIRUDQ\UHDVRQVVXFK
DPRXQWVFDQQRWEHSDLGWRWKHSHUVRQVRQRPLQDWHGEHGHSRVLWHGZLWKWKHVXFK
DXWKRULW\DVPD\EHSUHVFULEHGZKRVKDOOGHDOZLWKWKHDPRXQWVVRGHSRVLWHGLQWKH
PDQQHUDVPD\EHSUHVFULEHG
:KHUHLQDFFRUGDQFHZLWKWKHSURYLVLRQVRIVXEVHFWLRQ1DOODPRXQWVSD\DEOH
WRDQHPSOR\HHXQGHUWKLV&RGH²
DDUHSDLGE\WKHHPSOR\HUWRWKHSHUVRQQRPLQDWHGE\WKHHPSOR\HHRU
EDUHGHSRVLWHGE\WKHHPSOR\HUZLWKWKHDXWKRULW\UHIHUUHGWRLQFODXVHbRI
VXEVHFWLRQ1
WKHQWKHHPSOR\HUVKDOOEHGLVFKDUJHGRIKLVOLDELOLW\WRSD\WKRVHDPRXQWV
17KH DSSURSULDWH *RYHUQPHQW PD\ E\ QRWLILFDWLRQ DSSRLQW RQHRU PRUH
DXWKRULWLHVQRWEHORZWKHUDQNRID*D]HWWHG2IILFHUWRKHDUDQGGHWHUPLQHWKHFODLPVZKLFK
DULVHVXQGHUWKHSURYLVLRQVRIWKLV&RGH
7KHDXWKRULW\DSSRLQWHGXQGHUVXEVHFWLRQ1ZKLOHGHFLGLQJWKHFODLPXQGHU
WKDWVXEVHFWLRQPD\RUGHUKDYLQJUHJDUGWRWKHFLUFXPVWDQFHVXQGHUZKLFKWKHFODLP
DULVHVWKHSD\PHQWRIFRPSHQVDWLRQLQDGGLWLRQWRWKHFODLPGHWHUPLQHGZKLFKPD\H[WHQG
WRWHQWLPHVRIWKHFODLPGHWHUPLQHGDQGHQGHDYRXUVKDOOEHPDGHE\WKHDXWKRULW\WRGHFLGH
WKHFODLPZLWKLQDSHULRGRIWKUHHPRQWKV
,IDQHPSOR\HUIDLOVWRSD\WKHFODLPGHWHUPLQHGDQGFRPSHQVDWLRQRUGHUHGWREH
SDLGXQGHUVXEVHFWLRQ2WKHDXWKRULW\VKDOOLVVXHDFHUWLILFDWHRIUHFRYHU\WRWKH&ROOHFWRU
RU'LVWULFW0DJLVWUDWHRIWKHGLVWULFWZKHUHWKHHVWDEOLVKPHQWLVORFDWHGZKRVKDOOUHFRYHU
WKHVDPHDVDUUHDUVRIODQGUHYHQXHDQGUHPLWWKHVDPHWRWKHDXWKRULW\IRUSD\PHQWWRWKH
FRQFHUQHGHPSOR\HH
$Q\DSSOLFDWLRQEHIRUHWKHDXWKRULW\IRUFODLPUHIHUUHGWRLQVXEVHFWLRQ1PD\
EHILOHGE\±±
DWKHHPSOR\HHFRQFHUQHGRU
EDQ\7UDGH8QLRQUHJLVWHUHGXQGHUWKH7UDGH8QLRQV$FWRIZKLFKWKH
HPSOR\HHLVDPHPEHURU
FWKH,QVSHFWRUFXP)DFLOLWDWRU
6XEMHFWWRVXFKUXOHVDVPD\EHPDGHDVLQJOHDSSOLFDWLRQPD\EHILOHGXQGHUWKLV
VHFWLRQRQEHKDOIRULQUHVSHFWRIDQ\QXPEHURIHPSOR\HHVHPSOR\HGLQDQHVWDEOLVKPHQW
7KHDSSOLFDWLRQXQGHUVXEVHFWLRQ4PD\EHILOHGZLWKLQDSHULRGRIWKUHH\HDUV
IURPWKHGDWHRQZKLFKFODLPVUHIHUUHGWRLQVXEVHFWLRQ1DULVHV
3URYLGHGWKDWWKHDXWKRULW\UHIHUUHGWRLQVXEVHFWLRQ1PD\HQWHUWDLQWKHDSSOLFDWLRQ
DIWHUWKUHH\HDUVRQVXIILFLHQWFDXVHEHLQJVKRZQE\WKHDSSOLFDQWIRUVXFKGHOD\
7KH DXWKRULW\ DSSRLQWHG XQGHU VXEVHFWLRQ 1 DQG WKH DSSHOODWH DXWKRULW\
DSSRLQWHGXQGHUVXEVHFWLRQ1RIVHFWLRQVKDOOKDYHDOOWKHSRZHUVRIDFLYLOFRXUW
XQGHUWKH&RGHRI&LYLO3URFHGXUHIRUWKHSXUSRVHRIWDNLQJHYLGHQFHDQGRIHQIRUFLQJ
WKHDWWHQGDQFHRIZLWQHVVHVDQGFRPSHOOLQJWKHSURGXFWLRQRIGRFXPHQWVDQGHYHU\VXFK
DXWKRULW\RUDSSHOODWHDXWKRULW\VKDOOEHGHHPHGWREHDFLYLOFRXUWIRUDOOWKHSXUSRVHVRI
VHFWLRQDQG&KDSWHU;;9,RIWKH&RGHRI&ULPLQDO3URFHGXUH
1RWZLWKVWDQGLQJ DQ\WKLQJ FRQWDLQHG LQ WKLV &RGH ZKHUH DQ\ GLVSXWH DULVHV
EHWZHHQDQHPSOR\HUDQGKLVHPSOR\HHVZLWKUHVSHFWWR²
D IL[DWLRQRIERQXVRUHOLJLELOLW\IRUSD\PHQWRIERQXVXQGHUWKHSURYLVLRQVRI
WKLV&RGHRU
RI
RI
RI
533
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
RI
EWKHDSSOLFDWLRQRIWKLV&RGHLQUHVSHFWRIERQXVWRDQHVWDEOLVKPHQWLQ
SXEOLFVHFWRU
WKHQVXFKGLVSXWHVKDOOEHGHHPHGWREHDQLQGXVWULDOGLVSXWHZLWKLQWKHPHDQLQJRIWKH
,QGXVWULDO'LVSXWHV$FW
1:KHUHGXULQJWKHFRXUVHRISURFHHGLQJVEHIRUH²
DWKHDXWKRULW\XQGHUVHFWLRQRU
EWKHDSSHOODWHDXWKRULW\XQGHUVHFWLRQRU
FD7ULEXQDORU
GDQDUELWUDWRUUHIHUUHGWRLQFODXVHaaRIVHFWLRQRIWKH,QGXVWULDO'LVSXWHV
$FW
LQUHVSHFWRIDQ\GLVSXWHRIWKHQDWXUHVSHFLILHGLQVHFWLRQVDQGRULQUHVSHFWRIDQ
DSSHDOXQGHUVHFWLRQWKHEDODQFHVKHHWDQGWKHSURILWDQGORVVDFFRXQWRIDQHPSOR\HU
EHLQJDFRUSRUDWLRQRUDFRPSDQ\RWKHUWKDQDEDQNLQJFRPSDQ\GXO\DXGLWHGE\WKH
&RPSWUROOHUDQG$XGLWRU*HQHUDORI,QGLDRUE\DXGLWRUVGXO\TXDOLILHGWRDFWDVDXGLWRUVRI
FRPSDQLHVXQGHUVHFWLRQRIWKH&RPSDQLHV$FWDUHSURGXFHGEHIRUHLWWKHQWKH
VDLGDXWKRULW\DSSHOODWHDXWKRULW\7ULEXQDORUDUELWUDWRUDVWKHFDVHPD\EHPD\SUHVXPH
WKHVWDWHPHQWVDQGSDUWLFXODUVFRQWDLQHGLQVXFKEDODQFHVKHHWDQGSURILWDQGORVVDFFRXQW
WREHDFFXUDWHDQGLWVKDOOQRWEHQHFHVVDU\IRUWKHFRUSRUDWLRQRUWKHFRPSDQ\WRSURYHWKH
DFFXUDF\RIVXFKVWDWHPHQWVDQGSDUWLFXODUVE\WKHILOLQJRIDQDIILGDYLWRUE\DQ\RWKHU
PRGH
3UHVXPSWLRQ
DERXW
DFFXUDF\RI
EDODQFHVKHHW
DQGSURILWDQG
ORVVDFFRXQW
RI
FRUSRUDWLRQV
DQG
FRPSDQLHV
RI
3URYLGHGWKDWZKHUHWKHVDLGDXWKRULW\DSSHOODWHDXWKRULW\7ULEXQDORUDUELWUDWRUDV
WKHFDVHPD\EHLVVDWLVILHGWKDWWKHVWDWHPHQWVDQGSDUWLFXODUVFRQWDLQHGLQWKHEDODQFH
VKHHWRUWKHSURILWDQGORVVDFFRXQWRIWKHFRUSRUDWLRQRUWKHFRPSDQ\DUHQRWDFFXUDWHLW
PD\WDNHVXFKVWHSVDVLWWKLQNVQHFHVVDU\WRILQGRXWWKHDFFXUDF\RIVXFKVWDWHPHQWVDQG
SDUWLFXODUV
2:KHQDQDSSOLFDWLRQLVPDGHWRWKHDXWKRULW\DSSHOODWHDXWKRULW\7ULEXQDORU
DUELWUDWRUDVWKHFDVHPD\EHUHIHUUHGWRLQVXEVHFWLRQ1E\DQ\7UDGH8QLRQEHLQJD
SDUW\WRWKHGLVSXWHRUDVWKHFDVHPD\EHDQDSSHDODQGZKHUHWKHUHLVQR7UDGH8QLRQ
E\WKHHPSOR\HHVEHLQJDSDUW\WRWKHGLVSXWHRUDVWKHFDVHPD\EHDQDSSHDOUHTXLULQJ
DQ\FODULILFDWLRQUHODWLQJWRDQ\LWHPLQWKHEDODQFHVKHHWRUWKHSURILWDQGORVVDFFRXQWWKHQ
VXFKDXWKRULW\DSSHOODWHDXWKRULW\7ULEXQDORUDUELWUDWRUPD\DIWHUVDWLVI\LQJLWVHOIWKDW
VXFKFODULILFDWLRQLVQHFHVVDU\E\RUGHUGLUHFWWKHFRUSRUDWLRQRUDVWKHFDVHPD\EHWKH
FRPSDQ\WRIXUQLVKWRWKH7UDGH8QLRQRUWKHHPSOR\HHVVXFKFODULILFDWLRQZLWKLQVXFKWLPH
DVPD\EHVSHFLILHGLQWKHGLUHFWLRQDQGWKHFRUSRUDWLRQRUDVWKHFDVHPD\EHWKHFRPSDQ\
VKDOOFRPSO\ZLWKVXFKGLUHFWLRQ
1:KHUHDQ\FODLPGLVSXWHRUDSSHDOZLWKUHVSHFWWRERQXVSD\DEOHXQGHUWKLV
&RGHEHWZHHQDQHPSOR\HUQRWEHLQJDFRUSRUDWLRQRUDFRPSDQ\DQGKLVHPSOR\HHVLV
SHQGLQJEHIRUHDQ\DXWKRULW\DSSHOODWHDXWKRULW\7ULEXQDORUDUELWUDWRUDVWKHFDVHPD\EH
DVUHIHUUHGWRLQVXEVHFWLRQ1RIVHFWLRQDQGWKHDFFRXQWVRIVXFKHPSOR\HUDXGLWHGE\
DQ\DXGLWRUGXO\TXDOLILHGWRDFWDVDXGLWRURIFRPSDQLHVXQGHUWKHSURYLVLRQVRIVHFWLRQ
RIWKH&RPSDQLHV$FWDUHSURGXFHGEHIRUHVXFKDXWKRULW\DSSHOODWHDXWKRULW\
7ULEXQDORUDUELWUDWRUWKHQWKHSURYLVLRQVRIVHFWLRQVKDOOVRIDUDVPD\EHDSSO\WRWKH
DFFRXQWVVRDXGLWHG
:KHQ WKH DXWKRULW\ DSSHOODWH DXWKRULW\7ULEXQDO RU DUELWUDWRU UHIHUUHG WR LQ
VXEVHFWLRQ1DVWKHFDVHPD\EHILQGVWKDWWKHDFFRXQWVRIVXFKHPSOR\HUKDYHQRWEHHQ
DXGLWHGE\ DQ\VXFK DXGLWRUDQG LW LVRIRSLQLRQWKDW DQ DXGLWRI WKHDFFRXQWVRIVXFK
HPSOR\HULVQHFHVVDU\IRUGHFLGLQJWKHTXHVWLRQUHIHUUHGWRLWWKHQVXFKDXWKRULW\DSSHOODWH
DXWKRULW\7ULEXQDORUDUELWUDWRUPD\E\RUGHUGLUHFWWKHHPSOR\HUWRJHWKLVDFFRXQWV
DXGLWHGZLWKLQVXFKWLPHDVPD\EHVSHFLILHGLQWKHGLUHFWLRQRUZLWKLQVXFKIXUWKHUWLPHDV
LWPD\DOORZE\VXFKDXGLWRURUDXGLWRUVDVLWWKLQNVILWDQGWKHUHXSRQWKHHPSOR\HUVKDOO
FRPSO\ZLWKVXFKGLUHFWLRQ
$XGLWRI
DFFRXQW RI
HPSOR\HUV QRW
EHLQJ
FRSRUDWLRQV
RUFRPSDQLHV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
534
$SSHDO
5HFRUGV
UHWXUQVDQG
QRWLFHV
:KHUHDQHPSOR\HUIDLOVWRJHWWKHDFFRXQWVDXGLWHGXQGHUVXEVHFWLRQ2WKH
DXWKRULW\DSSHOODWHDXWKRULW\7ULEXQDORUDUELWUDWRUUHIHUUHGWRLQVXEVHFWLRQ1DVWKH
FDVHPD\EHPD\ZLWKRXWSUHMXGLFHWRWKHSURYLVLRQVRIVHFWLRQJHWWKHDFFRXQWV
DXGLWHGE\VXFKDXGLWRURUDXGLWRUVDVLWWKLQNVILW
:KHQ WKH DFFRXQWV DUH DXGLWHG XQGHU VXEVHFWLRQ 2 RU VXEVHFWLRQ 3 WKH
SURYLVLRQVRIVHFWLRQVKDOOVRIDUDVPD\EHDSSO\WRWKHDFFRXQWVVRDXGLWHG
7KHH[SHQVHVRIDQGLQFLGHQWDOWRDQ\DXGLWXQGHUVXEVHFWLRQ3LQFOXGLQJWKH
UHPXQHUDWLRQRI WKH DXGLWRURU DXGLWRUVVKDOO EH GHWHUPLQHG E\WKH DXWKRULW\DSSHOODWH
DXWKRULW\7ULEXQDORUDUELWUDWRUUHIHUUHGWRLQVXEVHFWLRQ1DVWKHFDVHPD\EHDQGSDLG
E\WKH HPSOR\HUDQG LQGHIDXOWRI VXFKSD\PHQWVKDOO EH UHFRYHUDEOHE\ WKHDXWKRULW\
UHIHUUHGWRLQVXEVHFWLRQ3RIVHFWLRQIURPWKHHPSOR\HULQWKHPDQQHUSURYLGHGLQWKDW
VXEVHFWLRQ
1$Q\SHUVRQDJJULHYHGE\DQRUGHUSDVVHGE\WKHDXWKRULW\XQGHUVXEVHFWLRQ
RIVHFWLRQPD\SUHIHUDQDSSHDOWRWKHDSSHOODWHDXWKRULW\KDYLQJMXULVGLFWLRQDSSRLQWHG
E\WKHDSSURSULDWH*RYHUQPHQWE\QRWLILFDWLRQIRUVXFKSXUSRVHZLWKLQQLQHW\GD\VIURP
WKHGDWHRIVXFKRUGHULQVXFKIRUPDQGPDQQHUDVPD\EHSUHVFULEHG
3URYLGHGWKDWWKHDSSHOODWHDXWKRULW\PD\HQWHUWDLQWKHDSSHDODIWHUQLQHW\GD\VLILW
VDWLVILHGWKDWWKHGHOD\LQILOLQJWKHDSSHDOKDVRFFXUUHGGXHWRVXIILFLHQWFDXVH
7KHDSSHOODWHDXWKRULW\VKDOOEHDSSRLQWHGIURPWKHRIILFHUVRIWKHDSSURSULDWH
*RYHUQPHQWKROGLQJWKHSRVWDWOHDVWRQHUDQNKLJKHUWKDQWKHDXWKRULW\UHIHUUHGXQGHU
VXEVHFWLRQ1RIVHFWLRQ
7KHDSSHOODWHDXWKRULW\VKDOODIWHUKHDULQJWKHSDUWLHVLQWKHDSSHDOGLVSRVHRIWKH
DSSHDODQGHQGHDYRXUVKDOOEHPDGHWRGLVSRVHRIWKHDSSHDOZLWKLQDSHULRGRIWKUHH
PRQWKV
7KHRXWVWDQGLQJGXHVXQGHUWKHRUGHUVRIWKHDSSHOODWHDXWKRULW\VKDOOEHUHFRYHUHG
E\WKHDXWKRULW\UHIHUUHGWRLQVHFWLRQE\LVVXLQJWKHFHUWLILFDWHRIUHFRYHU\LQWKHPDQQHU
VSHFLILHGLQVXEVHFWLRQ3RIWKDWVHFWLRQ
1(YHU\HPSOR\HURIDQHVWDEOLVKPHQWWRZKLFKWKLV&RGHDSSOLHVVKDOOPDLQWDLQ
DUHJLVWHUFRQWDLQLQJWKHGHWDLOVZLWKUHJDUGWRSHUVRQVHPSOR\HGPXVWHUUROOZDJHVDQG
VXFKRWKHUGHWDLOVLQVXFKPDQQHUDVPD\EHSUHVFULEHG
(YHU\HPSOR\HUVKDOOGLVSOD\DQRWLFHRQWKHQRWLFHERDUGDWDSURPLQHQWSODFHRI
WKH HVWDEOLVKPHQW FRQWDLQLQJ WKH DEVWUDFW RI WKLV &RGH FDWHJRU\ZLVH ZDJH UDWHV RI
HPSOR\HHVZDJHSHULRGGD\RUGDWHDQGWLPHRISD\PHQWRIZDJHVDQGWKHQDPHDQG
DGGUHVVRIWKH,QVSHFWRUFXP)DFLOLWDWRUKDYLQJMXULVGLFWLRQ
(YHU\HPSOR\HUVKDOOLVVXHZDJHVOLSVWRWKHHPSOR\HHVLQVXFKIRUPDQGPDQQHU
DVPD\EHSUHVFULEHG
7KHSURYLVLRQVRIVXEVHFWLRQV1WR3VKDOOQRWDSSO\LQUHVSHFWRIWKHHPSOR\HU
WRWKHH[WHQWKHHPSOR\VQRWPRUHWKDQILYHSHUVRQVIRUDJULFXOWXUHRUGRPHVWLFSXUSRVH
3URYLGHGWKDWVXFKHPSOR\HUZKHQGHPDQGHGVKDOOSURGXFHEHIRUHWKH,QVSHFWRU
FXP)DFLOLWDWRUWKHUHDVRQDEOHSURRIRIWKHSD\PHQWRIZDJHVWRWKHSHUVRQVVRHPSOR\HG
Explanation.— )RU WKH SXUSRVHV RI WKLV VXEVHFWLRQ WKH H[SUHVVLRQ GRPHVWLF
SXUSRVHPHDQVWKHSXUSRVHH[FOXVLYHO\UHODWLQJWRWKHKRPHRUIDPLO\DIIDLUVRIWKHHPSOR\HU
DQGGRHVQRWLQFOXGHDQ\DIIDLUUHODWLQJWRDQ\HVWDEOLVKPHQWLQGXVWU\WUDGHEXVLQHVV
PDQXIDFWXUHRURFFXSDWLRQ
535
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
&+$37(59,,
,163(&725&80)$&,/,7$725
17KHDSSURSULDWH*RYHUQPHQWPD\E\QRWLILFDWLRQDSSRLQW,QVSHFWRUFXP
)DFLOLWDWRUVIRUWKHSXUSRVHVRIWKLV&RGHZKRVKDOOH[HUFLVHWKHSRZHUVFRQIHUUHGRQWKHP
XQGHUVXEVHFWLRQ4WKURXJKRXWWKH6WDWHRUVXFKJHRJUDSKLFDOOLPLWVDVVLJQHGLQUHODWLRQ
WRRQHRUPRUHHVWDEOLVKPHQWVVLWXDWHGLQVXFK6WDWHRUJHRJUDSKLFDOOLPLWVRULQRQHRUPRUH
HVWDEOLVKPHQWV LUUHVSHFWLYH RI JHRJUDSKLFDO OLPLWV DVVLJQHG WR KLP E\ WKH DSSURSULDWH
*RYHUQPHQWDVWKHFDVHPD\EH
7KHDSSURSULDWH*RYHUQPHQWPD\E\QRWLILFDWLRQOD\GRZQDQLQVSHFWLRQVFKHPH
ZKLFKPD\DOVRSURYLGHIRUJHQHUDWLRQRIDZHEEDVHGLQVSHFWLRQDQGFDOOLQJRILQIRUPDWLRQ
UHODWLQJWRWKHLQVSHFWLRQXQGHUWKLV&RGHHOHFWURQLFDOO\
:LWKRXWSUHMXGLFHWRWKHSURYLVLRQVRIVXEVHFWLRQ2WKHDSSURSULDWH*RYHUQPHQW
PD\E\QRWLILFDWLRQFRQIHUVXFKMXULVGLFWLRQRIUDQGRPLVHGVHOHFWLRQRILQVSHFWLRQIRUWKH
SXUSRVHV RI WKLV &RGH WR WKH ,QVSHFWRUFXP)DFLOLWDWRU DV PD\ EH VSHFLILHG LQ VXFK
QRWLILFDWLRQ
(YHU\,QVSHFWRUFXP)DFLOLWDWRUDSSRLQWHGXQGHUVXEVHFWLRQ1VKDOOEHGHHPHG
WREHSXEOLFVHUYDQWZLWKLQWKHPHDQLQJRIVHFWLRQRIWKH,QGLDQ3HQDO&RGH
7KH,QVSHFWRUFXP)DFLOLWDWRUPD\±±
DDGYLFHWRHPSOR\HUVDQGZRUNHUVUHODWLQJWRFRPSOLDQFHZLWKWKHSURYLVLRQV
RIWKLV&RGH
E LQVSHFW WKH HVWDEOLVKPHQWV DV DVVLJQHG WR KLP E\ WKH DSSURSULDWH
*RYHUQPHQW
VXEMHFWWRWKHLQVWUXFWLRQVRUJXLGHOLQHVLVVXHGE\WKHDSSURSULDWH*RYHUQPHQWIURPWLPHWR
WLPH
$SSRLQWPHQW
RI ,QVSHFWRU
FXP
)DFLOLWDWRUV
DQG WKHLU
SRZHUV
RI
RI
6XEMHFWWRWKHSURYLVLRQVRIVXEVHFWLRQ4WKH,QVSHFWRUFXP)DFLOLWDWRUPD\²
DH[DPLQHDQ\SHUVRQZKRLVIRXQGLQDQ\SUHPLVHVRIWKHHVWDEOLVKPHQW
ZKRPWKH,QVSHFWRUFXP)DFLOLWDWRUKDVUHDVRQDEOHFDXVHWREHOLHYHLVDZRUNHURI
WKHHVWDEOLVKPHQW
EUHTXLUHDQ\SHUVRQWRJLYHDQ\LQIRUPDWLRQZKLFKLVLQKLVSRZHUWRJLYH
ZLWKUHVSHFWWRWKHQDPHVDQGDGGUHVVHVRIWKHSHUVRQV
FVHDUFKVHL]HRUWDNHFRSLHVRIVXFKUHJLVWHUUHFRUGRIZDJHVRUQRWLFHVRU
SRUWLRQVWKHUHRIDVWKH,QVSHFWRUFXP)DFLOLWDWRUPD\FRQVLGHUUHOHYDQWLQUHVSHFWRI
DQRIIHQFHXQGHUWKLV&RGHDQGZKLFKWKH,QVSHFWRUFXP)DFLOLWDWRUKDVUHDVRQWR
EHOLHYHKDVEHHQFRPPLWWHGE\WKHHPSOR\HU
GEULQJWRWKHQRWLFHRIWKHDSSURSULDWH*RYHUQPHQWGHIHFWVRUDEXVHVQRW
FRYHUHGE\DQ\ODZIRUWKHWLPHEHLQJLQIRUFHDQG
HH[HUFLVHVXFKRWKHUSRZHUVDVPD\EHSUHVFULEHG
$Q\SHUVRQUHTXLUHGWRSURGXFHDQ\GRFXPHQWRUWRJLYHDQ\LQIRUPDWLRQUHTXLUHG
E\D,QVSHFWRUFXP)DFLOLWDWRUXQGHUVXEVHFWLRQ5VKDOOEHGHHPHGWREHOHJDOO\ERXQGWR
GRVRZLWKLQWKHPHDQLQJRIVHFWLRQDQGVHFWLRQRIWKH,QGLDQ3HQDO&RGH
7KHSURYLVLRQVRIWKH&RGHRI&ULPLQDO3URFHGXUHVKDOOVRIDUDVPD\EH
DSSO\WRWKHVHDUFKRUVHL]XUHXQGHUVXEVHFWLRQ5DVWKH\DSSO\WRWKHVHDUFKRUVHL]XUH
PDGHXQGHUWKHDXWKRULW\RIDZDUUDQWLVVXHGXQGHUVHFWLRQRIWKHVDLG&RGH
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
536
&RJQL]DQFHRI
RIIHQFHV
3RZHU RI
RIILFHUV RI
DSSURSULDWH
*RYHUQPHQW
WR LPSRVH
SHQDOW\ LQ
FHUWDLQFDVHV
3HQDOWLHV IRU
RIIHQFHV
&+$37(59,,,
2))(1&(6 $1' 3(1$/7,(6
11RFRXUWVKDOOWDNHFRJQL]DQFHRIDQ\RIIHQFHSXQLVKDEOHXQGHUWKLV&RGH
VDYHRQDFRPSODLQWPDGHE\RUXQGHUWKHDXWKRULW\RIWKHDSSURSULDWH*RYHUQPHQWRUDQ
RIILFHUDXWKRULVHGLQWKLVEHKDOIRUE\DQHPSOR\HHRUDUHJLVWHUHG7UDGH8QLRQUHJLVWHUHG
XQGHUWKH7UDGH8QLRQV$FWRUDQ,QVSHFWRUFXP)DFLOLWDWRU
21RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKH&RGHRI&ULPLQDO3URFHGXUHQR
FRXUWLQIHULRUWRWKDWRID0HWURSROLWDQ0DJLVWUDWHRU-XGLFLDO0DJLVWUDWHRIWKHILUVWFODVV
VKDOOWU\WKHRIIHQFHVXQGHUWKLV&RGH
11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVHFWLRQIRUWKHSXUSRVHRILPSRVLQJ
SHQDOW\XQGHUFODXVHVaDQGcRIVXEVHFWLRQ1DQGVXEVHFWLRQ2RIVHFWLRQDQG
VXEVHFWLRQ7RIVHFWLRQWKHDSSURSULDWH*RYHUQPHQWPD\DSSRLQWDQ\RIILFHUQRW
EHORZWKHUDQNRI8QGHU6HFUHWDU\WRWKH*RYHUQPHQWRI,QGLDRUDQRIILFHURIHTXLYDOHQW
UDQNLQWKH6WDWH*RYHUQPHQWDVWKHFDVHPD\EHIRUKROGLQJHQTXLU\LQVXFKPDQQHUDV
PD\EHSUHVFULEHGE\WKH&HQWUDO*RYHUQPHQW
:KLOHKROGLQJWKHHQTXLU\WKHRIILFHUUHIHUUHGWRLQVXEVHFWLRQ1VKDOOKDYHWKH
SRZHUWRVXPPRQDQGHQIRUFHDWWHQGDQFHRIDQ\SHUVRQDFTXDLQWHGZLWKWKHIDFWVDQG
FLUFXPVWDQFHVRIWKHFDVH WRJLYHHYLGHQFH RUWRSURGXFHDQ\ GRFXPHQWZKLFKLQ WKH
RSLQLRQRIVXFKRIILFHUPD\EHXVHIXOIRURUUHOHYDQWWRWKHVXEMHFWPDWWHURIWKHHQTXLU\DQG
LIRQVXFKHQTXLU\KHLVVDWLVILHGWKDWWKHSHUVRQKDVFRPPLWWHGDQ\RIIHQFHXQGHUWKH
SURYLVLRQVUHIHUUHGWRLQVXEVHFWLRQ1KHPD\LPSRVHVXFKSHQDOW\DVKHWKLQNVILWLQ
DFFRUGDQFHZLWKVXFKSURYLVLRQV
1$Q\HPSOR\HUZKR²
DSD\VWRDQ\HPSOR\HHOHVVWKDQWKHDPRXQWGXHWRVXFKHPSOR\HHXQGHUWKH
SURYLVLRQV RI WKLV &RGH VKDOO EH SXQLVKDEOH ZLWK ILQH ZKLFK PD\ H[WHQG WR ILIW\
WKRXVDQGUXSHHV
EKDYLQJEHHQFRQYLFWHGRIDQRIIHQFHXQGHUFODXVHaLVDJDLQIRXQGJXLOW\
RIVLPLODURIIHQFHXQGHUWKLVFODXVHZLWKLQILYH\HDUVIURPWKHGDWHRIWKHFRPPLVVLRQ
RI WKH ILUVW RU VXEVHTXHQW RIIHQFH KH VKDOO RQ WKH VHFRQG DQG WKH VXEVHTXHQW
FRPPLVVLRQRIWKHRIIHQFHEHSXQLVKDEOHZLWKLPSULVRQPHQWIRUDWHUPZKLFKPD\
H[WHQGWRWKUHHPRQWKVRUZLWKILQHZKLFKPD\H[WHQGWRRQHODNKUXSHHVRUZLWK
ERWK
RI
RI
FFRQWUDYHQHVDQ\RWKHUSURYLVLRQRIWKLV&RGHRUDQ\UXOHPDGHRURUGHU
PDGHRULVVXHGWKHUHXQGHUVKDOOEHSXQLVKDEOHZLWKILQHZKLFKPD\H[WHQGWRWZHQW\
WKRXVDQGUXSHHV
GKDYLQJEHHQFRQYLFWHGRIDQRIIHQFHXQGHUFODXVHcLVDJDLQIRXQGJXLOW\
RIVLPLODURIIHQFHXQGHUWKLVFODXVHZLWKLQILYH\HDUVIURPWKHGDWHRIWKHFRPPLVVLRQ
RI WKH ILUVW RU VXEVHTXHQW RIIHQFH KH VKDOO RQ WKH VHFRQG DQG WKH VXEVHTXHQW
FRPPLVVLRQRIWKHRIIHQFHXQGHUWKLVFODXVHEHSXQLVKDEOHZLWKLPSULVRQPHQWIRUD
WHUPZKLFKPD\H[WHQGWRRQHPRQWKRUZLWKILQHZKLFKPD\H[WHQGWRIRUW\WKRXVDQG
UXSHHVRUZLWKERWK
1RWZLWKVWDQGLQJ DQ\WKLQJ FRQWDLQHG LQ VXEVHFWLRQ 1 IRU WKH RIIHQFHV RI
QRQPDLQWHQDQFHRULPSURSHUPDLQWHQDQFHRIUHFRUGVLQWKHHVWDEOLVKPHQWWKHHPSOR\HU
VKDOOEHSXQLVKDEOHZLWKILQHZKLFKPD\H[WHQGWRWHQWKRXVDQGUXSHHV
1RWZLWKVWDQGLQJ DQ\WKLQJ FRQWDLQHG LQ FODXVH c RI VXEVHFWLRQ 1 RU
VXEVHFWLRQ 2 WKH ,QVSHFWRUFXP)DFLOLWDWRU VKDOO EHIRUH LQLWLDWLRQ RI SURVHFXWLRQ
SURFHHGLQJIRUWKHRIIHQFHVXQGHUWKHVDLGFODXVHRUVXEVHFWLRQJLYHDQRSSRUWXQLW\WR
WKHHPSOR\HUWRFRPSO\ZLWKWKHSURYLVLRQVRIWKLV&RGHE\ZD\RIDZULWWHQGLUHFWLRQ
ZKLFKVKDOOOD\GRZQDWLPHSHULRGIRUVXFKFRPSOLDQFHDQGLIWKHHPSOR\HUFRPSOLHVZLWK
537
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
WKH GLUHFWLRQ ZLWKLQ VXFK SHULRG WKH ,QVSHFWRUFXP)DFLOLWDWRU VKDOO QRW LQLWLDWH VXFK
SURVHFXWLRQSURFHHGLQJDQGQRVXFKRSSRUWXQLW\VKDOOEHDFFRUGHGWRDQHPSOR\HULIWKH
YLRODWLRQRIWKHVDPHQDWXUHRIWKHSURYLVLRQVXQGHUWKLV&RGHLVUHSHDWHGZLWKLQDSHULRGRI
ILYH\HDUVIURPWKHGDWHRQZKLFKVXFKILUVWYLRODWLRQZDVFRPPLWWHGDQGLQVXFKFDVHWKH
SURVHFXWLRQVKDOOEHLQLWLDWHGLQDFFRUGDQFHZLWKWKHSURYLVLRQVRIWKLV&RGH
1,IWKHSHUVRQFRPPLWWLQJDQRIIHQFHXQGHUWKLV&RGHLVDFRPSDQ\HYHU\
SHUVRQZKRDWWKHWLPHWKHRIIHQFHZDVFRPPLWWHGZDVLQFKDUJHRIDQGZDVUHVSRQVLEOHWR
WKHFRPSDQ\IRUWKHFRQGXFWRIEXVLQHVVRIWKHFRPSDQ\DVZHOODVWKHFRPSDQ\VKDOOEH
GHHPHGWREHJXLOW\RIWKHRIIHQFHDQGVKDOOEHOLDEOHWREHSURFHHGHGDJDLQVWDQGSXQLVKHG
DFFRUGLQJO\
3URYLGHGWKDWQRWKLQJ FRQWDLQHG LQ WKLV VXEVHFWLRQ VKDOO UHQGHU DQ\VXFKSHUVRQ
OLDEOHWRDQ\SXQLVKPHQWLIKHSURYHVWKDWWKHRIIHQFHZDVFRPPLWWHGZLWKRXWKLVNQRZOHGJH
RUWKDWKHH[HUFLVHGDOOGXHGLOLJHQFHWRSUHYHQWWKHFRPPLVVLRQRIVXFKRIIHQFH
1RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQVXEVHFWLRQ1ZKHUHDQRIIHQFHXQGHU
WKLV&RGHKDVEHHQFRPPLWWHGE\DFRPSDQ\DQGLWLVSURYHGWKDWWKHRIIHQFHKDVEHHQ
FRPPLWWHGZLWKWKHFRQVHQWRUFRQQLYDQFHRIRULVDWWULEXWDEOHWRDQ\QHJOHFWRQWKHSDUWRI
DQ\GLUHFWRUPDQDJHUVHFUHWDU\RURWKHURIILFHURIWKHFRPSDQ\VXFKGLUHFWRUPDQDJHU
VHFUHWDU\RURWKHURIILFHUVKDOODOVREHGHHPHGWREHJXLOW\RIWKDWRIIHQFHDQGVKDOOEHOLDEOH
WREHSURFHHGHGDJDLQVWDQGSXQLVKHGDFFRUGLQJO\
Explanation.––)RUWKHSXUSRVHVRIWKLVVHFWLRQ±±
DFRPSDQ\PHDQVDQ\ERG\FRUSRUDWHDQGLQFOXGHV²
LDILUPRU
LLDOLPLWHGOLDELOLW\SDUWQHUVKLSUHJLVWHUHGXQGHUWKH/LPLWHG/LDELOLW\
3DUWQHUVKLS$FWRU
LLLRWKHUDVVRFLDWLRQRILQGLYLGXDOVDQG
EGLUHFWRULQUHODWLRQWRDILUPPHDQVDSDUWQHULQWKHILUP
11RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKH&RGHRI&ULPLQDO3URFHGXUH
DQ\RIIHQFHSXQLVKDEOHXQGHUWKLV&RGHQRWEHLQJDQRIIHQFHSXQLVKDEOHZLWKLPSULVRQPHQW
RQO\RUZLWKLPSULVRQPHQWDQGDOVRZLWKILQHPD\RQDQDSSOLFDWLRQRIWKHDFFXVHGSHUVRQ
HLWKHUEHIRUHRUDIWHUWKHLQVWLWXWLRQRIDQ\SURVHFXWLRQEHFRPSRXQGHGE\D*D]HWWHG
2IILFHUDVWKHDSSURSULDWH*RYHUQPHQWPD\E\QRWLILFDWLRQVSHFLI\IRUDVXPRIILIW\SHU
FHQWRIWKHPD[LPXPILQHSURYLGHGIRUVXFKRIIHQFHLQWKHPDQQHUDVPD\EHSUHVFULEHG
1RWKLQJFRQWDLQHGLQVXEVHFWLRQ1VKDOODSSO\WRDQRIIHQFHFRPPLWWHGE\D
SHUVRQIRUWKHVHFRQGWLPHRUWKHUHDIWHUZLWKLQDSHULRGRIILYH\HDUVIURPWKHGDWH²iRI
FRPPLVVLRQRIDVLPLODURIIHQFHZKLFKZDVHDUOLHUFRPSRXQGHGiiRIFRPPLVVLRQRIVLPLODU
RIIHQFHIRUZKLFKVXFKSHUVRQZDVHDUOLHUFRQYLFWHG
(YHU\RIILFHUUHIHUUHGWRLQVXEVHFWLRQ1VKDOOH[HUFLVHWKHSRZHUVWRFRPSRXQG
DQRIIHQFHVXEMHFWWRWKHGLUHFWLRQFRQWURODQGVXSHUYLVLRQRIWKHDSSURSULDWH*RYHUQPHQW
(YHU\DSSOLFDWLRQIRUWKHFRPSRXQGLQJRIDQRIIHQFHVKDOOEHPDGHLQVXFKPDQQHU
DVPD\EHSUHVFULEHG
:KHUHDQ\RIIHQFHLVFRPSRXQGHGEHIRUHWKHLQVWLWXWLRQRIDQ\SURVHFXWLRQQR
SURVHFXWLRQVKDOOEHLQVWLWXWHGLQUHODWLRQWRVXFKRIIHQFHDJDLQVWWKHRIIHQGHULQUHODWLRQWR
ZKRPWKHRIIHQFHLVVRFRPSRXQGHG
:KHUH WKH FRPSRVLWLRQ RI DQ\ RIIHQFH LV PDGH DIWHU WKH LQVWLWXWLRQ RI DQ\
SURVHFXWLRQVXFKFRPSRVLWLRQVKDOOEHEURXJKWE\WKHRIILFHUUHIHUUHGWRLQVXEVHFWLRQ1
LQZULWLQJWRWKHQRWLFHRIWKHFRXUWLQZKLFKWKHSURVHFXWLRQLVSHQGLQJDQGRQVXFKQRWLFH
RIWKHFRPSRVLWLRQRIWKHRIIHQFHEHLQJJLYHQWKHSHUVRQDJDLQVWZKRPWKHRIIHQFHLVVR
FRPSRXQGHGVKDOOEHGLVFKDUJHG
2IIHQFHVE\
FRPSDQLHV
&RPSRVLWLRQ
RI RIIHQFHV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
538
%DURIVXLWV
3URWHFWLRQ RI
DFWLRQ WDNHQ
LQJRRGIDLWK
%XUGHQRI
SURRI
&RQWUDFWLQJ
RXW
(IIHFWRIODZV
DJUHHPHQWV
HWF
LQFRQVLVWHQW
ZLWKWKLV
&RGH
'HOHJDWLRQRI
SRZHUV
([HPSWLRQ RI
HPSOR\HU
IURPOLDELOLW\
LQ FHUWDLQ
FDVHV
$Q\SHUVRQZKRIDLOVWRFRPSO\ZLWKDQRUGHUPDGHE\WKHRIILFHUUHIHUUHGWRLQ
VXEVHFWLRQ1VKDOOEH SXQLVKDEOHZLWKDVXP HTXLYDOHQWWRWZHQW\SHUFHQWRIWKH
PD[LPXPILQHSURYLGHGIRUWKHRIIHQFHLQDGGLWLRQWRVXFKILQH
1RRIIHQFHSXQLVKDEOHXQGHUWKHSURYLVLRQVRIWKLV&RGHVKDOOEHFRPSRXQGHG
H[FHSWXQGHUDQGLQDFFRUGDQFHZLWKWKHSURYLVLRQVRIWKLVVHFWLRQ
&+$37(5,;
0,6&(//$1(286
1RFRXUWVKDOOHQWHUWDLQDQ\VXLWIRUWKHUHFRYHU\RIPLQLPXPZDJHVDQ\GHGXFWLRQ
IURPZDJHVGLVFULPLQDWLRQLQZDJHVDQGSD\PHQWRIERQXVLQVRIDUDVWKHVXPVRFODLPHG²
DIRUPVWKHVXEMHFWRIFODLPVXQGHUVHFWLRQ
EKDVIRUPHGWKHVXEMHFWRIDGLUHFWLRQXQGHUWKLV&RGH
FKDVEHHQDGMXGJHGLQDQ\SURFHHGLQJXQGHUWKLV&RGH
GFRXOGKDYHEHHQUHFRYHUHGXQGHUWKLV&RGH
1RVXLWSURVHFXWLRQRUDQ\RWKHUOHJDOSURFHHGLQJVKDOOOLHDJDLQVWWKHDSSURSULDWH
*RYHUQPHQWRUDQ\RIILFHURIWKDW*RYHUQPHQWIRUDQ\WKLQJZKLFKLVLQJRRGIDLWKGRQHRU
LQWHQGHGWREHGRQHXQGHUWKLV&RGH
:KHUHDFODLPKDVEHHQILOHGRQDFFRXQWRIQRQSD\PHQWRIUHPXQHUDWLRQRU
ERQXVRUOHVVSD\PHQWRIZDJHVRUERQXVRURQDFFRXQWRIPDNLQJGHGXFWLRQVQRWDXWKRULVHG
E\WKLV&RGHIURPWKHZDJHVRIDQHPSOR\HHWKHEXUGHQWRSURYHWKDWWKHVDLGGXHVKDYH
EHHQSDLGVKDOOEHRQWKHHPSOR\HU
$Q\FRQWUDFWRUDJUHHPHQWZKHUHE\DQHPSOR\HHUHOLQTXLVKHVWKHULJKWWRDQ\
DPRXQWRUWKHULJKWWRERQXVGXHWRKLPXQGHUWKLV&RGHVKDOOEHQXOODQGYRLGLQVRIDUDV
LWSXUSRUWVWRUHPRYHRUUHGXFHWKHOLDELOLW\RIDQ\SHUVRQWRSD\VXFKDPRXQWXQGHUWKLV
&RGH
7KH SURYLVLRQV RI WKLV &RGH VKDOO KDYH HIIHFW QRWZLWKVWDQGLQJ DQ\WKLQJ
LQFRQVLVWHQWWKHUHZLWKFRQWDLQHGLQDQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFHRULQWKHWHUPV
RIDQ\DZDUGDJUHHPHQWVHWWOHPHQWRUFRQWUDFWRIVHUYLFH
7KHDSSURSULDWH*RYHUQPHQWPD\E\QRWLILFDWLRQGLUHFWWKDWDQ\SRZHUH[HUFLVDEOH
E\LWXQGHUWKLV&RGHVKDOOLQUHODWLRQWRVXFKPDWWHUVDQGVXEMHFWWRVXFKFRQGLWLRQVLIDQ\
DVPD\EHVSHFLILHGLQWKHQRWLILFDWLRQEHDOVRH[HUFLVDEOH²
D ZKHUHWKHDSSURSULDWH*RYHUQPHQWLVWKH&HQWUDO*RYHUQPHQWE\VXFK
RIILFHURUDXWKRULW\VXERUGLQDWHWRWKH&HQWUDO*RYHUQPHQWRUE\WKH6WDWH*RYHUQPHQW
RUE\VXFKRIILFHURUDXWKRULW\VXERUGLQDWHWRWKH6WDWH*RYHUQPHQWDVPD\EH
VSHFLILHGLQWKHQRWLILFDWLRQ
EZKHUHWKHDSSURSULDWH*RYHUQPHQWLVD6WDWH*RYHUQPHQWE\VXFKRIILFHURU
DXWKRULW\VXERUGLQDWHWRWKH6WDWH*RYHUQPHQWDVPD\EHVSHFLILHGLQWKHQRWLILFDWLRQ
:KHUHDQHPSOR\HULV FKDUJHGZLWKDQRIIHQFHXQGHU WKLV&RGHKHVKDOO EH
HQWLWOHGXSRQFRPSODLQWGXO\PDGHE\KLPWRKDYHDQ\RWKHUSHUVRQZKRPKHFKDUJHVDV
WKHDFWXDORIIHQGHUEURXJKWEHIRUHWKHFRXUWDWWKHWLPHDSSRLQWHGIRUKHDULQJWKHFKDUJH
DQGLIDIWHUWKHFRPPLVVLRQRIWKHRIIHQFHKDVEHHQSURYHGWKHHPSOR\HUSURYHVWRWKH
VDWLVIDFWLRQRIWKHFRXUW²
DWKDWKHKDVXVHGGXHGLOLJHQFHWRHQIRUFHWKHH[HFXWLRQRIWKLV&RGHDQG
EWKDWWKHVDLGRWKHUSHUVRQFRPPLWWHGWKHRIIHQFHLQTXHVWLRQZLWKRXWKLV
NQRZOHGJHFRQVHQWRUFRQQLYDQFH
539
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
WKDWRWKHUSHUVRQVKDOOEHFRQYLFWHGRIWKHRIIHQFHDQGVKDOOEHOLDEOHWRWKHOLNHSXQLVKPHQW
DVLIKHZHUHWKHHPSOR\HUDQGWKHHPSOR\HUVKDOOEHGLVFKDUJHGIURPDQ\OLDELOLW\XQGHUWKLV
&RGHLQUHVSHFWRIVXFKRIIHQFH
3URYLGHGWKDW LQ VHHNLQJ WRSURYH DV DIRUHVDLG WKH HPSOR\HU PD\ EH H[DPLQHG
RQ RDWK DQG WKH HYLGHQFH RI WKH HPSOR\HU RU KLVZLWQHVV LI DQ\ VKDOO EH VXEMHFW WR
FURVVH[DPLQDWLRQE\RURQEHKDOIRIWKHSHUVRQZKRPWKHHPSOR\HUFKDUJHVDVWKHDFWXDO
RIIHQGHUDQGE\WKHSURVHFXWLRQ
$Q\DPRXQWGHSRVLWHGZLWKWKHDSSURSULDWH*RYHUQPHQWE\DQHPSOR\HUWRVHFXUH
WKHGXHSHUIRUPDQFHRIDFRQWUDFWZLWKWKDW*RYHUQPHQWDQGDQ\RWKHUDPRXQWGXHWRVXFK
HPSOR\HUIURPWKDW*RYHUQPHQWLQUHVSHFWRIVXFKFRQWUDFWVKDOOQRWEHOLDEOHWRDWWDFKPHQW
XQGHUDQ\GHFUHHRURUGHURIDQ\FRXUWLQUHVSHFWRIDQ\GHEWRUOLDELOLW\LQFXUUHGE\WKH
HPSOR\HURWKHUWKDQDQ\GHEWRUOLDELOLW\LQFXUUHGE\WKHHPSOR\HUWRZDUGVDQ\HPSOR\HH
HPSOR\HGLQFRQQHFWLRQZLWKWKHFRQWUDFWDIRUHVDLG
7KH&HQWUDO*RYHUQPHQWPD\IRUFDUU\LQJLQWRH[HFXWLRQRIWKHSURYLVLRQVRIWKLV
&RGHLQWKH6WDWHJLYHGLUHFWLRQVWRWKH6WDWH*RYHUQPHQWDQGWKH6WDWH*RYHUQPHQWVKDOO
DELGHE\VXFKGLUHFWLRQV
3URWHFWLRQ
DJDLQVW
DWWDFKPHQWV
RI DVVHWV RI
HPSOR\HUZLWK
*RYHUQPHQW
3RZHU RI
&HQWUDO
*RYHUQPHQW
WR JLYH
GLUHFWLRQV
RI
RI
1RWKLQJFRQWDLQHGLQWKLV&RGHVKDOOEHGHHPHGWRDIIHFWWKHSURYLVLRQVRIWKH
0DKDWPD*DQGKL1DWLRQDO5XUDO(PSOR\PHQW*XDUDQWHH$FWDQGWKH&RDO0LQHV
3URYLGHQW)XQGDQG0LVFHOODQHRXV3URYLVLRQV$FWRURIDQ\VFKHPHPDGHWKHUHXQGHU
1 7KH DSSURSULDWH *RYHUQPHQW PD\ VXEMHFW WR WKH FRQGLWLRQ RI SUHYLRXV
SXEOLFDWLRQPDNHUXOHVIRUFDUU\LQJRXWWKHSURYLVLRQVRIWKLV&RGH
,QSDUWLFXODUDQGZLWKRXWSUHMXGLFHWRWKHJHQHUDOLW\RIWKHIRUHJRLQJSRZHUVXFK
UXOHVPD\SURYLGHIRUDOORUDQ\RIWKHIROORZLQJPDWWHUVQDPHO\±±
DWKHPDQQHURIFDOFXODWLQJWKHZDJHVXQGHUVXEVHFWLRQ4RIVHFWLRQ
EWKHDUGXRXVQHVVRIZRUNWREHWDNHQLQWRDFFRXQWLQDGGLWLRQWRPLQLPXP
UDWHRIZDJHVIRUFHUWDLQFDWHJRU\RIZRUNHUVXQGHUFODXVHbRIVXEVHFWLRQ6RI
VHFWLRQ
FWKHQRUPVXQGHUFODXVHcRIVXEVHFWLRQ6RIVHFWLRQ
GWKHFDVHVDQGFLUFXPVWDQFHVLQZKLFKDQHPSOR\HHHPSOR\HGIRUDSHULRGRI
OHVVWKDQWKHUHTXLVLWHQXPEHURIKRXUVVKDOOQRWEHHQWLWOHGWRUHFHLYHZDJHVIRUDIXOO
QRUPDOZRUNLQJGD\XQGHUVHFWLRQ
HWKHH[WHQWDQGFRQGLWLRQVZKLFKVKDOODSSO\LQUHODWLRQWRFHUWDLQFODVVHVRI
HPSOR\HHVXQGHUVXEVHFWLRQ2RIVHFWLRQ
IWKHORQJHUZDJHSHULRGIRUIL[DWLRQRIPLQLPXPUDWHRIZDJHVDVUHIHUUHGWRLQ
VHFWLRQ
JWKHPDQQHURI GHGXFWLQJORDQV PDGHIURP DQ\IXQG FRQVWLWXWHGIRUWKH
ZHOIDUHRIODERXUXQGHUVXEFODXVHiiRIFODXVHfRIVXEVHFWLRQ2RIVHFWLRQ
KWKH PDQQHU RI UHFRYHU\ RI H[FHVV RI DPRXQW XQGHU VXEVHFWLRQ 4 RI
VHFWLRQ
LWKHDXWKRULW\WRSURYLGHDSSURYDOIRULPSRVLWLRQRIILQHXQGHUVXEVHFWLRQ1
RIVHFWLRQ
MWKHPDQQHURIH[KLELWLRQRIWKHDFWVDQGRPLVVLRQVWREHVSHFLILHGLQWKH
QRWLFHXQGHUVXEVHFWLRQ2RIVHFWLRQ
N WKH SURFHGXUH IRU WKH LPSRVLWLRQ RI ILQHV XQGHU VXEVHFWLRQ 3 RI
VHFWLRQ
OWKHIRUPRIWKHUHJLVWHUWRUHFRUGDOOILQHVDQGDOOUHDOLVDWLRQVWKHUHRIXQGHU
VXEVHFWLRQ8RIVHFWLRQ
PWKH SURFHGXUH IRU PDNLQJ GHGXFWLRQV IRU DEVHQFH IURP GXW\ XQGHU
VXEVHFWLRQ2RIVHFWLRQ
6DYLQJ
3RZHU RI
DSSURSULDWH
*RYHUQPHQW
WRPDNHUXOHV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
540
QWKHSURFHGXUHIRUPDNLQJGHGXFWLRQVIRUGDPDJHRUORVVXQGHUVXEVHFWLRQ2
RIVHFWLRQ
RWKHIRUPRIWKHUHJLVWHUWRUHFRUGDOOGHGXFWLRQVDQGDOOUHDOLVDWLRQVWKHUHRI
XQGHUVXEVHFWLRQ3RIVHFWLRQ
SFRQGLWLRQVIRUUHFRYHU\RIDGYDQFHRIPRQH\JLYHQWRDQHPSOR\HHDIWHUWKH
HPSOR\PHQWEHJDQXQGHUFODXVHbRIVHFWLRQ
TFRQGLWLRQVIRUUHFRYHU\RIDGYDQFHVRIZDJHVWRDQHPSOR\HHQRWDOUHDG\
HDUQHGXQGHUFODXVHcRIVHFWLRQ
UGHGXFWLRQVIRUUHFRYHU\RIORDQVDQGWKHUDWHRILQWHUHVWSD\DEOHWKHUHRQ
XQGHUVHFWLRQ
VWKHPDQQHURIUHJXODWLQJWKHSURFHGXUHE\WKH&HQWUDO$GYLVRU\%RDUGDQG
WKH 6WDWH$GYLVRU\ %RDUGLQFOXGLQJ WKDWRI WKH FRPPLWWHHV DQG VXEFRPPLWWHHV
FRQVWLWXWHGE\WKH6WDWH$GYLVRU\%RDUGXQGHUVXEVHFWLRQ10RIVHFWLRQ
WWKHWHUPVRIRIILFHRIPHPEHUVRIWKH&HQWUDO$GYLVRU\%RDUGWKH6WDWH
$GYLVRU\%RDUGLQFOXGLQJWKDWRIWKHFRPPLWWHHVDQGVXEFRPPLWWHHVFRQVWLWXWHG
E\WKH6WDWH$GYLVRU\%RDUGXQGHUVXEVHFWLRQ11RIVHFWLRQ
X WKH DXWKRULW\ DQG PDQQHU RI GHSRVLWLQJ ZLWK VXFK DXWKRULW\ YDULRXV
XQGLVEXUVHGGXHVXQGHUFODXVHbRIVXEVHFWLRQ1RIVHFWLRQ
YWKHIRUPRIVLQJOHDSSOLFDWLRQLQUHVSHFWRIDQXPEHURIHPSOR\HHVXQGHU
VXEVHFWLRQ5RIVHFWLRQ
ZWKHIRUPIRUPDNLQJDQDSSHDOWRWKHDSSHOODWHDXWKRULW\XQGHUVXEVHFWLRQ
1RIVHFWLRQ
[WKHPDQQHURIPDLQWHQDQFHRIDUHJLVWHUE\WKHHPSOR\HUXQGHUVXEVHFWLRQ1
RIVHFWLRQ
\WKH IRUP DQG PDQQHU RI LVVXLQJ ZDJH VOLSV XQGHU VXEVHFWLRQ 3 RI
VHFWLRQ
]WKHRWKHUSRZHUVWREHH[HUFLVHGE\WKH,QVSHFWRUFXP)DFLOLWDWRUXQGHU
VXEVHFWLRQ5RIVHFWLRQ
zaWKHPDQQHURILPSRVLQJILQHXQGHUVXEVHFWLRQ1RIVHFWLRQ
zbWKHPDQQHURIFRPSRVLWLRQRIRIIHQFHE\D*D]HWWHG2IILFHUVSHFLILHGXQGHU
VXEVHFWLRQ4RIVHFWLRQ
zcDQ\RWKHUPDWWHUZKLFKLVUHTXLUHGWREHRUPD\EHSUHVFULEHGXQGHUWKH
SURYLVLRQVRIWKLV&RGH
7KH&HQWUDO*RYHUQPHQWPD\VXEMHFWWRWKHFRQGLWLRQRISUHYLRXVSXEOLFDWLRQ
PDNHUXOHVIRU²
DWKHPDQQHURIIL[LQJIORRUZDJHXQGHUVXEVHFWLRQ1RIVHFWLRQ
EWKHPDQQHURIFRQVXOWDWLRQZLWK6WDWH*RYHUQPHQWXQGHUVXEVHFWLRQ3RI
VHFWLRQ
FWKHPDQQHURIPDNLQJVHWRQRUVHWRIIIRUWKHVL[WKDFFRXQWLQJ\HDUXQGHU
FODXVHiRIVXEVHFWLRQ7RIVHFWLRQ
GWKHPDQQHURIPDNLQJVHWRQRUVHWRII IRUWKHVHYHQWKDFFRXQWLQJ\HDU
XQGHUFODXVHiiRIVXEVHFWLRQ7RIVHFWLRQ
H WKH PDQQHU RI FDOFXODWLQJ JURVV SURILW XQGHU FODXVHV a DQG b RI
VHFWLRQ
IVXFKIXUWKHUVXPVLQUHVSHFWRIHPSOR\HUXQGHUFODXVHcRIVHFWLRQ
JWKHPDQQHURIXWLOLVLQJWKHH[FHVVRIDOORFDEOHVXUSOXVWREHFDUULHGIRUZDUG
IRUEHLQJVHWRQLQWKHVXFFHHGLQJDFFRXQWLQJ\HDUDQGVRRQXSWRDQGLQFOXVLYHRI
WKHIRXUWKDFFRXQWLQJ\HDUXQGHUVXEVHFWLRQ1RIVHFWLRQ
KWKHPDQQHURIXWLOLVLQJWKHPLQLPXPDPRXQWRUWKHGHILFLHQF\WREHFDUULHG
IRUZDUGIRUEHLQJVHWRIILQWKHVXFFHHGLQJDFFRXQWLQJ\HDUDQGVRRQXSWRDQG
LQFOXVLYHRIWKHIRXUWKDFFRXQWLQJ\HDUXQGHUVXEVHFWLRQ2RIVHFWLRQDQG
541
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
RI
RI
RI
iWKHPDQQHURIKROGLQJDQHQTXLU\XQGHUVXEVHFWLRQ1RIVHFWLRQ
(YHU\UXOHPDGHE\WKH&HQWUDO*RYHUQPHQWXQGHUWKLVVHFWLRQVKDOOEHODLGDV
VRRQDVPD\EHDIWHULWLVPDGHEHIRUHHDFK+RXVHRI3DUOLDPHQWZKLOHLWLVLQVHVVLRQIRU
DWRWDOSHULRGRIWKLUW\GD\VZKLFKPD\EHFRPSULVHGLQRQHVHVVLRQRULQWZRRUPRUH
VXFFHVVLYHVHVVLRQVDQGLIEHIRUHWKHH[SLU\RIWKHVHVVLRQLPPHGLDWHO\IROORZLQJWKH
VHVVLRQ RU WKH VXFFHVVLYH VHVVLRQV DV DIRUHVDLG ERWK +RXVHV DJUHH LQ PDNLQJ DQ\
PRGLILFDWLRQLQWKHUXOHRUERWK+RXVHVDJUHHWKDWUXOHVKRXOGQRWEHPDGHWKHUXOHVKDOO
WKHUHDIWHUKDYHHIIHFWRQO\LQVXFKPRGLILHGIRUPRUEHRIQRHIIHFWDVWKHFDVHPD\EHVR
KRZHYHUWKDWDQ\VXFKPRGLILFDWLRQRUDPHQGPHQWVKDOOEHZLWKRXWSUHMXGLFHWRWKHYDOLGLW\
RIDQ\WKLQJSUHYLRXVO\GRQHXQGHUWKDWUXOH
(YHU\UXOHPDGHE\WKH6WDWH*RYHUQPHQWXQGHUWKLVVHFWLRQVKDOODVVRRQDV
SRVVLEOHDIWHULWLVPDGHEHODLGEHIRUHWKH6WDWH/HJLVODWXUH
1,IDQ\GLIILFXOW\DULVHVLQJLYLQJHIIHFWWRWKHSURYLVLRQVRIWKLV&RGHWKH
&HQWUDO*RYHUQPHQWPD\E\RUGHUSXEOLVKHGLQWKH2IILFLDO*D]HWWHPDNHVXFKSURYLVLRQV
QRWLQFRQVLVWHQWZLWK WKHSURYLVLRQVRI WKLV&RGHDV PD\DSSHDU WREHQHFHVVDU\ IRU
UHPRYLQJWKHGLIILFXOW\
3URYLGHGWKDWQRVXFKRUGHUVKDOOEHPDGHXQGHUWKLVVHFWLRQDIWHUWKHH[SLU\RID
SHULRGRIWKUHH\HDUVIURPWKHFRPPHQFHPHQWRIWKLV&RGH
2(YHU\RUGHUPDGHXQGHUWKLVVHFWLRQVKDOOEHODLGDVVRRQDVPD\EHDIWHULWLV
PDGHEHIRUHHDFK+RXVHRI3DUOLDPHQW
17KH3D\PHQWRI:DJHV$FWWKH0LQLPXP:DJHV$FWWKH3D\PHQW
RI%RQXV$FWDQGWKH(TXDO5HPXQHUDWLRQ$FWDUHKHUHE\UHSHDOHG
1RWZLWKVWDQGLQJVXFKUHSHDODQ\WKLQJGRQHRUDQ\DFWLRQWDNHQXQGHUWKHHQDFWPHQWV
VRUHSHDOHGLQFOXGLQJDQ\QRWLILFDWLRQQRPLQDWLRQDSSRLQWPHQWRUGHURUGLUHFWLRQPDGH
WKHUHXQGHURUDQ\DPRXQWRIZDJHVSURYLGHGLQDQ\SURYLVLRQRIVXFKHQDFWPHQWVIRUDQ\
SXUSRVHVKDOOEHGHHPHGWRKDYHEHHQGRQHRUWDNHQRUSURYLGHGIRUVXFKSXUSRVHXQGHUWKH
FRUUHVSRQGLQJSURYLVLRQVRIWKLV&RGHDQGVKDOOEHLQIRUFHWRWKHH[WHQWWKH\DUHQRWFRQWUDU\
WRWKHSURYLVLRQVRIWKLV&RGHWLOOWKH\DUHUHSHDOHGXQGHUWKHFRUUHVSRQGLQJSURYLVLRQVRIWKLV
&RGHRUE\WKHQRWLILFDWLRQWRWKDWHIIHFWE\WKH&HQWUDO*RYHUQPHQW
:LWKRXW SUHMXGLFH WR WKH SURYLVLRQV RI VXEVHFWLRQ 2 WKH SURYLVLRQV RI
VHFWLRQRIWKH*HQHUDO&ODXVHV$FWVKDOODSSO\WRWKHUHSHDORIVXFKHQDFWPHQWV
3RZHU WR
UHPRYH
GLIILFXOWLHV
5HSHDODQG
VDYLQJV
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
542
543
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 8th August, 2019
The following Act of Parliament received the assent of the President on the
8th August, 2019, and is hereby re-published for general information:—
THE NATIONAL MEDICAL COMMISSION ACT, 2019.
NO. 30 OF 2019
$Q$FWWRSURYLGHIRUDPHGLFDOHGXFDWLRQV\VWHPWKDWLPSURYHVDFFHVVWR
TXDOLW\DQGDIIRUGDEOHPHGLFDOHGXFDWLRQHQVXUHVDYDLODELOLW\RIDGHTXDWH
DQGKLJKTXDOLW\PHGLFDOSURIHVVLRQDOVLQDOOSDUWVRIWKHFRXQWU\WKDW
SURPRWHVHTXLWDEOHDQGXQLYHUVDOKHDOWKFDUHWKDWHQFRXUDJHVFRPPXQLW\
KHDOWKSHUVSHFWLYHDQGPDNHVVHUYLFHVRIPHGLFDOSURIHVVLRQDOVDFFHVVLEOH
WRDOOWKHFLWL]HQVWKDWSURPRWHVQDWLRQDOKHDOWKJRDOVWKDWHQFRXUDJHV
PHGLFDOSURIHVVLRQDOVWRDGRSWODWHVWPHGLFDOUHVHDUFKLQWKHLUZRUNDQG
WRFRQWULEXWHWRUHVHDUFKWKDWKDVDQREMHFWLYHSHULRGLFDQGWUDQVSDUHQW
DVVHVVPHQWRIPHGLFDOLQVWLWXWLRQVDQGIDFLOLWDWHVPDLQWHQDQFHRIDPHGLFDO
UHJLVWHUIRU,QGLDDQGHQIRUFHVKLJKHWKLFDOVWDQGDUGVLQDOODVSHFWVRI
PHGLFDOVHUYLFHVWKDWLVIOH[LEOHWRDGDSWWRFKDQJLQJQHHGVDQGKDVDQ
HIIHFWLYHJULHYDQFHUHGUHVVDOPHFKDQLVPDQGIRUPDWWHUVFRQQHFWHG
WKHUHZLWKRULQFLGHQWDOWKHUHWR
%(LWHQDFWHGE\3DUOLDPHQWLQWKH6HYHQWLHWK<HDURIWKH5HSXEOLFRI,QGLDDV
IROORZV²
&+$37(5,
35(/,0,1$5<
17KLV$FWPD\EHFDOOHGWKH1DWLRQDO0HGLFDO&RPPLVVLRQ$FW
,WH[WHQGVWRWKHZKROHRI,QGLD
6KRUWWLWOH
H[WHQWDQG
FRPPHQFHPHQW
,W VKDOO FRPH LQWR IRUFH RQ VXFK GDWH DV WKH &HQWUDO *RYHUQPHQW PD\ E\
QRWLILFDWLRQLQWKH2IILFLDO*D]HWWHDSSRLQWDQGGLIIHUHQWGDWHVPD\EHDSSRLQWHGIRU
GLIIHUHQW SURYLVLRQV RI WKLV $FW DQG DQ\ UHIHUHQFH LQ DQ\ VXFK SURYLVLRQ WR WKH
FRPPHQFHPHQWRIWKLV$FWVKDOOEHFRQVWUXHGDVDUHIHUHQFHWRWKHFRPLQJLQWRIRUFHRI
WKDWSURYLVLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
544
'HILQLWLRQV
,QWKLV$FWXQOHVVWKHFRQWH[WRWKHUZLVHUHTXLUHV²
D$XWRQRPRXV%RDUGPHDQVDQ\RIWKH$XWRQRPRXV%RDUGVFRQVWLWXWHG
XQGHUVHFWLRQ
E &KDLUSHUVRQ PHDQV WKH &KDLUSHUVRQ RI WKH 1DWLRQDO 0HGLFDO
&RPPLVVLRQDSSRLQWHGXQGHUVHFWLRQ
F&RPPLVVLRQPHDQVWKH1DWLRQDO0HGLFDO&RPPLVVLRQFRQVWLWXWHGXQGHU
VHFWLRQ
G&RXQFLO PHDQV WKH 0HGLFDO $GYLVRU\ &RXQFLO FRQVWLWXWHG XQGHU
VHFWLRQ
H(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGPHDQVWKH%RDUGFRQVWLWXWHG
XQGHUVHFWLRQ
IKHDOWK 8QLYHUVLW\ PHDQV D 8QLYHUVLW\ VSHFLDOLVHG LQ DIILOLDWLQJ
LQVWLWXWLRQV HQJDJHG LQ WHDFKLQJ PHGLFLQH PHGLFDO DQG KHDOWK VFLHQFHV DQG
LQFOXGHVDPHGLFDO8QLYHUVLW\DQG8QLYHUVLW\RIKHDOWKVFLHQFHV
J OLFHQFH PHDQV D OLFHQFH WR SUDFWLFH PHGLFLQH JUDQWHG XQGHU
VXEVHFWLRQ1RIVHFWLRQ
K0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUGPHDQVWKH%RDUGFRQVWLWXWHG
XQGHUVHFWLRQ
LPHGLFDOLQVWLWXWLRQPHDQVDQ\LQVWLWXWLRQZLWKLQRURXWVLGH,QGLDZKLFK
JUDQWVGHJUHHVGLSORPDVRUOLFHQFHVLQPHGLFLQHDQGLQFOXGHDIILOLDWHGFROOHJHV
DQGGHHPHGWREH8QLYHUVLWLHV
MPHGLFLQH PHDQV PRGHUQ VFLHQWLILF PHGLFLQH LQ DOO LWV EUDQFKHV DQG
LQFOXGHV VXUJHU\ DQG REVWHWULFV EXW GRHV QRW LQFOXGH YHWHULQDU\ PHGLFLQH DQG
VXUJHU\
N0HPEHU PHDQV D 0HPEHU RI WKH &RPPLVVLRQ DSSRLQWHG XQGHU
VHFWLRQDQGLQFOXGHVWKH&KDLUSHUVRQWKHUHRI
O1DWLRQDO %RDUG RI ([DPLQDWLRQ PHDQV WKH ERG\ UHJLVWHUHG DV VXFK
XQGHU WKH 6RFLHWLHV 5HJLVWUDWLRQ$FW ZKLFK JUDQWV EURDGVSHFLDOLW\ DQG
VXSHUVSHFLDOLW\TXDOLILFDWLRQVUHIHUUHGWRLQWKH6FKHGXOH
P1DWLRQDO5HJLVWHUPHDQVD1DWLRQDO0HGLFDO5HJLVWHUPDLQWDLQHGE\
WKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGXQGHUVHFWLRQ
QQRWLILFDWLRQPHDQVQRWLILFDWLRQSXEOLVKHGLQWKH2IILFLDO*D]HWWHDQG
WKHH[SUHVVLRQQRWLI\VKDOOEHFRQVWUXHGDFFRUGLQJO\
R 3RVW*UDGXDWH 0HGLFDO (GXFDWLRQ %RDUG PHDQV WKH %RDUG
FRQVWLWXWHGXQGHUVHFWLRQ
SSUHVFULEHGPHDQVSUHVFULEHGE\UXOHVPDGHXQGHUWKLV$FW
T3UHVLGHQW PHDQV WKH 3UHVLGHQW RI DQ$XWRQRPRXV %RDUG DSSRLQWHG
XQGHUVHFWLRQ
U UHFRJQLVHG PHGLFDO TXDOLILFDWLRQ PHDQV D PHGLFDO TXDOLILFDWLRQ
UHFRJQLVHGXQGHUVHFWLRQRUVHFWLRQRUVHFWLRQRUVHFWLRQDVWKHFDVH
PD\EH
VUHJXODWLRQVPHDQVWKHUHJXODWLRQVPDGHE\WKH&RPPLVVLRQXQGHUWKLV$FW
RI
545
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
W6FKHGXOHPHDQVWKH6FKHGXOHWRWKLV$FW
X6WDWH0HGLFDO&RXQFLOPHDQVDPHGLFDOFRXQFLOFRQVWLWXWHGXQGHUDQ\
ODZIRUWKHWLPHEHLQJLQIRUFHLQDQ\6WDWHRU8QLRQWHUULWRU\IRUUHJXODWLQJWKH
SUDFWLFHDQGUHJLVWUDWLRQRISUDFWLWLRQHUVRIPHGLFLQHLQWKDW6WDWHRU8QLRQWHUULWRU\
Y6WDWH5HJLVWHUPHDQVDUHJLVWHUPDLQWDLQHGXQGHUDQ\ODZIRUWKHWLPH
EHLQJLQIRUFHLQDQ\6WDWHRU8QLRQWHUULWRU\IRUUHJLVWUDWLRQRISUDFWLWLRQHUVRI
PHGLFLQH
Z8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGPHDQVWKH%RDUGFRQVWLWXWHG
XQGHUVHFWLRQ
[8QLYHUVLW\VKDOOKDYHWKHVDPHPHDQLQJDVDVVLJQHGWRLWLQFODXVHf
RIVHFWLRQRIWKH8QLYHUVLW\*UDQWV&RPPLVVLRQ$FWDQGLQFOXGHVDKHDOWK
8QLYHUVLW\
&+$37(5,,
7+(1$7,21$/0(',&$/ &200,66,21
17KH&HQWUDO*RYHUQPHQWVKDOOFRQVWLWXWHD&RPPLVVLRQWREHNQRZQDVWKH
1DWLRQDO0HGLFDO&RPPLVVLRQWRH[HUFLVHWKHSRZHUVFRQIHUUHGXSRQDQGWRSHUIRUP
WKHIXQFWLRQVDVVLJQHGWRLWXQGHUWKLV$FW
7KH&RPPLVVLRQVKDOOEHDERG\FRUSRUDWHE\WKHQDPHDIRUHVDLGKDYLQJ
SHUSHWXDOVXFFHVVLRQDQGDFRPPRQVHDOZLWKSRZHUVXEMHFWWRWKHSURYLVLRQVRIWKLV
$FWWRDFTXLUHKROGDQGGLVSRVHRISURSHUW\ERWKPRYDEOHDQGLPPRYDEOHDQGWR
FRQWUDFWDQGVKDOOE\WKHVDLGQDPHVXHRUEHVXHG
7KHKHDGRIILFHRIWKH&RPPLVVLRQVKDOOEHDW1HZ'HOKL
17KH&RPPLVVLRQVKDOOFRQVLVWRIWKHIROORZLQJSHUVRQVWREHDSSRLQWHGE\
WKH&HQWUDO*RYHUQPHQWQDPHO\²
DD&KDLUSHUVRQ
EWHQex officio 0HPEHUVDQG
FWZHQW\WZRSDUWWLPH0HPEHUV
7KH &KDLUSHUVRQ VKDOO EH D PHGLFDO SURIHVVLRQDO RI RXWVWDQGLQJ DELOLW\
SURYHQDGPLQLVWUDWLYHFDSDFLW\DQGLQWHJULW\SRVVHVVLQJDSRVWJUDGXDWHGHJUHHLQDQ\
GLVFLSOLQHRIPHGLFDOVFLHQFHVIURPDQ\8QLYHUVLW\DQGKDYLQJH[SHULHQFHRIQRWOHVV
WKDQWZHQW\\HDUVLQWKHILHOGRIPHGLFDOVFLHQFHVRXWRIZKLFKDWOHDVWWHQ\HDUVVKDOO
EHDVDOHDGHULQWKHDUHDRIPHGLFDOHGXFDWLRQ
7KHIROORZLQJSHUVRQVVKDOOEHWKHex officio 0HPEHUVRIWKH&RPPLVVLRQ
QDPHO\²
&RQVWLWXWLRQ
RI1DWLRQDO
0HGLFDO
&RPPLVVLRQ
&RPSRVLWLRQ
RI
&RPPLVVLRQ
DWKH3UHVLGHQWRIWKH 8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ %RDUG
EWKH3UHVLGHQWRIWKH 3RVW*UDGXDWH0HGLFDO(GXFDWLRQ %RDUG
F WKH3UHVLGHQWRIWKH0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUG
G WKH3UHVLGHQWRIWKH (WKLFVDQG0HGLFDO5HJLVWUDWLRQ %RDUG
H WKH'LUHFWRU*HQHUDORI+HDOWK6HUYLFHV'LUHFWRUDWH*HQHUDORI+HDOWK
6HUYLFHV1HZ'HOKL
IWKH'LUHFWRU*HQHUDO,QGLDQ&RXQFLORI0HGLFDO5HVHDUFK
JD'LUHFWRURIDQ\RIWKH$OO,QGLD,QVWLWXWHVRI0HGLFDO6FLHQFHVWREH
QRPLQDWHGE\WKH&HQWUDO*RYHUQPHQW
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
546
6HDUFK
&RPPLWWHH
IRU
DSSRLQWPHQW
RI
&KDLUSHUVRQ
DQG0HPEHUV
KWZR SHUVRQV IURP DPRQJVW WKH 'LUHFWRUV RI 3RVWJUDGXDWH ,QVWLWXWH RI
0HGLFDO (GXFDWLRQ DQG 5HVHDUFK &KDQGLJDUK -DZDKDUODO ,QVWLWXWH RI
3RVWJUDGXDWH 0HGLFDO (GXFDWLRQ DQG 5HVHDUFK 3XGXFKHUU\7DWD 0HPRULDO
+RVSLWDO0XPEDL 1RUWK(DVWHUQ,QGLUD*DQGKL5HJLRQDO,QVWLWXWHRI+HDOWKDQG
0HGLFDO6FLHQFHV6KLOORQJDQG$OO,QGLD,QVWLWXWHRI+\JLHQHDQG3XEOLF+HDOWK
.RONDWDWREHQRPLQDWHGE\WKH&HQWUDO*RYHUQPHQWDQG
iRQHSHUVRQWRUHSUHVHQWWKH0LQLVWU\RIWKH&HQWUDO*RYHUQPHQWGHDOLQJ
ZLWK+HDOWKDQG)DPLO\:HOIDUHQRWEHORZWKHUDQNRI$GGLWLRQDO6HFUHWDU\WRWKH
*RYHUQPHQWRI,QGLDWREHQRPLQDWHGE\WKDW0LQLVWU\
7KH IROORZLQJ SHUVRQV VKDOO EH DSSRLQWHG DV SDUWWLPH 0HPEHUV RI WKH
&RPPLVVLRQQDPHO\²
DWKUHH0HPEHUVWREHDSSRLQWHGIURPDPRQJVWSHUVRQVRIDELOLW\LQWHJULW\
DQGVWDQGLQJZKRKDYHVSHFLDONQRZOHGJHDQGSURIHVVLRQDOH[SHULHQFHLQVXFK
DUHDVLQFOXGLQJPDQDJHPHQWODZPHGLFDOHWKLFVKHDOWKUHVHDUFKFRQVXPHURU
SDWLHQWULJKWVDGYRFDF\VFLHQFHDQGWHFKQRORJ\DQGHFRQRPLFV
EWHQ 0HPEHUV WR EH DSSRLQWHG RQ URWDWLRQDO EDVLV IURP DPRQJVW WKH
QRPLQHHV RI WKH 6WDWHV DQG 8QLRQ WHUULWRULHV XQGHU FODXVHV c DQG d RI
VXEVHFWLRQ2RIVHFWLRQ LQWKH0HGLFDO$GYLVRU\&RXQFLOIRUDWHUPRIWZR
\HDUVLQVXFKPDQQHUDVPD\EHSUHVFULEHG
FQLQHPHPEHUV WREHDSSRLQWHGIURPDPRQJVWWKHQRPLQHHVRIWKH6WDWHV
DQG8QLRQWHUULWRULHVXQGHUFODXVHeRIVXEVHFWLRQ2RIVHFWLRQLQWKH
0HGLFDO$GYLVRU\&RXQFLO IRUDWHUPRIWZR\HDUVLQVXFKPDQQHUDVPD\EH
SUHVFULEHG
Explanation²)RU WKH SXUSRVHV RI WKLV VHFWLRQ DQG VHFWLRQ WKH WHUP
OHDGHUPHDQVWKH+HDGRID'HSDUWPHQWRUWKH+HDGRIDQRUJDQLVDWLRQ
17KH&HQWUDO*RYHUQPHQWVKDOODSSRLQWWKH&KDLUSHUVRQSDUWWLPH0HPEHUV
UHIHUUHGWRLQFODXVHaRIVXEVHFWLRQ4RIVHFWLRQDQGWKH6HFUHWDU\UHIHUUHGWRLQ
VHFWLRQRQWKHUHFRPPHQGDWLRQRID6HDUFK&RPPLWWHHFRQVLVWLQJRI²
DWKH&DELQHW6HFUHWDU\²&KDLUSHUVRQ
EWKUHHH[SHUWVSRVVHVVLQJRXWVWDQGLQJTXDOLILFDWLRQVDQGH[SHULHQFHRI
QRWOHVVWKDQWZHQW\ILYH\HDUVLQWKHILHOGRIPHGLFDOHGXFDWLRQSXEOLFKHDOWK
HGXFDWLRQ DQG KHDOWK UHVHDUFK WR EH QRPLQDWHG E\ WKH &HQWUDO *RYHUQPHQW²
0HPEHUV
FRQHH[SHUW IURPDPRQJVWWKHSDUWWLPH0HPEHUVUHIHUUHGWRLQFODXVHc
RIVXEVHFWLRQ4RIVHFWLRQWREHQRPLQDWHGE\WKH&HQWUDO*RYHUQPHQWLQ
VXFKPDQQHUDVPD\EHSUHVFULEHG²0HPEHU
GRQH SHUVRQ SRVVHVVLQJ RXWVWDQGLQJ TXDOLILFDWLRQV DQG H[SHULHQFH
RIQRWOHVVWKDQWZHQW\ILYH\HDUVLQWKHILHOGRIPDQDJHPHQWRUODZRUHFRQRPLFV
RU VFLHQFH DQG WHFKQRORJ\ WR EH QRPLQDWHG E\ WKH &HQWUDO *RYHUQPHQW²
0HPEHUDQG
HWKH6HFUHWDU\WRWKH*RYHUQPHQWRI,QGLDLQFKDUJHRIWKH0LQLVWU\RI
+HDOWKDQG)DPLO\:HOIDUHWREHWKH&RQYHQRU²0HPEHU
7KH&HQWUDO*RYHUQPHQWVKDOOZLWKLQRQHPRQWKIURPWKHGDWHRIRFFXUUHQFH
RIDQ\YDFDQF\LQFOXGLQJE\UHDVRQRIGHDWKUHVLJQDWLRQRUUHPRYDORIWKH&KDLUSHUVRQ
RUD0HPEHURUZLWKLQWKUHHPRQWKVEHIRUHWKHHQGRIWHQXUHRIWKH&KDLUSHUVRQRU
0HPEHUPDNHDUHIHUHQFHWRWKH6HDUFK&RPPLWWHHIRUILOOLQJXSRIWKHYDFDQF\
7KH6HDUFK&RPPLWWHHVKDOOUHFRPPHQGDSDQHORIDWOHDVWWKUHHQDPHVIRU
HYHU\YDFDQF\UHIHUUHGWRLW
7KH6HDUFK&RPPLWWHHVKDOOEHIRUHUHFRPPHQGLQJDQ\SHUVRQIRUDSSRLQWPHQW
DVWKH&KDLUSHUVRQRUD0HPEHURIWKH&RPPLVVLRQVDWLVI\LWVHOIWKDWVXFKSHUVRQ
547
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
GRHVQRWKDYHDQ\ILQDQFLDORURWKHULQWHUHVWZKLFKLVOLNHO\WRDIIHFWSUHMXGLFLDOO\KLV
IXQFWLRQVDVVXFK&KDLUSHUVRQRU0HPEHU
1RDSSRLQWPHQWRIWKH&KDLUSHUVRQRU0HPEHUVKDOOEHLQYDOLGPHUHO\E\
UHDVRQRIDQ\YDFDQF\RUDEVHQFHRID0HPEHULQWKH6HDUFK&RPPLWWHH
6XEMHFWWRWKHSURYLVLRQVRIVXEVHFWLRQV2WR5WKH6HDUFK&RPPLWWHHPD\
UHJXODWHLWVRZQSURFHGXUH
1 7KH &KDLUSHUVRQ DQG WKH SDUWWLPH 0HPEHUV RWKHU WKDQ WKH SDUWWLPH
0HPEHUVDSSRLQWHGXQGHUFODXVHV bDQGcRIVXEVHFWLRQ4RIVHFWLRQVKDOOKROG
RIILFHIRUDWHUPQRWH[FHHGLQJIRXU\HDUVDQGVKDOOQRWEHHOLJLEOHIRUDQ\H[WHQVLRQRU
UHDSSRLQWPHQW
3URYLGHGWKDWVXFKSHUVRQVKDOOFHDVHWRKROGRIILFHDIWHUDWWDLQLQJWKHDJHRI
VHYHQW\\HDUV
7KHWHUPRIRIILFHRIDQex officio 0HPEHUVKDOOFRQWLQXHDVORQJDVKHKROGV
WKHRIILFHE\YLUWXHRIZKLFKKHLVVXFK0HPEHU
:KHUH D 0HPEHU RWKHU WKDQ DQ ex officio 0HPEHU LV DEVHQW IURP WKUHH
FRQVHFXWLYHRUGLQDU\PHHWLQJVRIWKH&RPPLVVLRQDQGWKHFDXVHRIVXFKDEVHQFHLV
QRWDWWULEXWDEOHWRDQ\YDOLGUHDVRQLQWKHRSLQLRQRIWKH&RPPLVVLRQVXFK0HPEHU
VKDOOEHGHHPHGWRKDYHYDFDWHGWKHVHDW
7KHVDODULHVDQGDOORZDQFHVSD\DEOHWRDQGRWKHUWHUPVDQGFRQGLWLRQVRI
VHUYLFHRIWKH&KDLUSHUVRQDQG0HPEHURWKHUWKDQDQex officio 0HPEHUVKDOOEH
VXFKDVPD\EHSUHVFULEHG
7KH&KDLUSHUVRQRUD0HPEHUPD\²
DUHOLQTXLVKKLVRIILFHE\JLYLQJLQZULWLQJWRWKH&HQWUDO*RYHUQPHQWD
QRWLFHRIQRWOHVVWKDQWKUHHPRQWKVRU
E EH UHPRYHG IURP KLV RIILFH LQ DFFRUGDQFH ZLWK WKH SURYLVLRQV RI
VHFWLRQ
3URYLGHGWKDWVXFKSHUVRQPD\EHUHOLHYHGIURPGXWLHVHDUOLHUWKDQWKUHHPRQWKV
RUEHDOORZHGWRFRQWLQXHEH\RQGWKUHHPRQWKVXQWLODVXFFHVVRULVDSSRLQWHGLIWKH
&HQWUDO*RYHUQPHQWVRGHFLGHV
7KH&KDLUSHUVRQDQGHYHU\PHPEHURIWKH&RPPLVVLRQVKDOOPDNHGHFODUDWLRQ
RIKLVDVVHWVDQGKLVOLDELOLWLHVDWWKHWLPHRIHQWHULQJXSRQKLVRIILFHDQGDWWKHWLPHRI
GHPLWWLQJKLVRIILFHDQGDOVRGHFODUHKLVSURIHVVLRQDODQGFRPPHUFLDOHQJDJHPHQWRU
LQYROYHPHQWLQVXFKIRUPDQGPDQQHUDVPD\EHSUHVFULEHGDQGVXFKGHFODUDWLRQVKDOO
EHSXEOLVKHGRQWKHZHEVLWHRIWKH&RPPLVVLRQ
7KH&KDLUSHUVRQRUD0HPEHUFHDVLQJWRKROGRIILFHDVVXFKVKDOOQRWDFFHSW
IRUDSHULRGRIWZR\HDUVIURPWKHGDWHRIGHPLWWLQJVXFKRIILFHDQ\HPSOR\PHQWLQDQ\
FDSDFLW\ LQFOXGLQJ DV D FRQVXOWDQW RU DQ H[SHUW LQ DQ\ SULYDWH PHGLFDO LQVWLWXWLRQ
ZKRVHPDWWHUKDVEHHQGHDOWZLWKE\VXFK&KDLUSHUVRQRU0HPEHUGLUHFWO\RULQGLUHFWO\
3URYLGHGWKDWQRWKLQJKHUHLQVKDOOEHFRQVWUXHGDVSUHYHQWLQJVXFKSHUVRQIURP
DFFHSWLQJ DQ HPSOR\PHQW LQ D ERG\ RU LQVWLWXWLRQ LQFOXGLQJ PHGLFDO LQVWLWXWLRQ
FRQWUROOHGRUPDLQWDLQHGE\WKH&HQWUDO*RYHUQPHQWRUD6WDWH*RYHUQPHQW
3URYLGHGIXUWKHUWKDWQRWKLQJKHUHLQVKDOOSUHYHQWWKH&HQWUDO*RYHUQPHQWIURP
SHUPLWWLQJWKH&KDLUSHUVRQRUD0HPEHUWRDFFHSWDQ\HPSOR\PHQWLQDQ\FDSDFLW\
LQFOXGLQJ DV D FRQVXOWDQW RU H[SHUW LQ DQ\ SULYDWH PHGLFDO LQVWLWXWLRQ ZKRVH PDWWHU
KDVEHHQGHDOWZLWKE\VXFK&KDLUSHUVRQRU0HPEHU
7HUP RI
RIILFHDQG
FRQGLWLRQVRI
VHUYLFHRI
&KDLUSHUVRQ
DQG0HPEHUV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
548
5HPRYDORI
&KDLUSHUVRQ
DQG0HPEHU
RI
&RPPLVVLRQ
$SSRLQWPHQW
RI6HFUHWDU\
H[SHUWV
SURIHVVLRQDOV
RIILFHUVDQG
RWKHU
HPSOR\HHVRI
&RPPLVVLRQ
0HHWLQJV
HWF RI
&RPPLVVLRQ
17KH&HQWUDO*RYHUQPHQWPD\E\RUGHUUHPRYHIURPRIILFHWKH&KDLUSHUVRQ
RUDQ\RWKHU0HPEHUZKR²
D KDVEHHQDGMXGJHGDQLQVROYHQWRU
EKDVEHHQFRQYLFWHGRIDQRIIHQFHZKLFKLQWKHRSLQLRQRIWKH&HQWUDO
*RYHUQPHQWLQYROYHVPRUDOWXUSLWXGHRU
FKDVEHFRPHSK\VLFDOO\RUPHQWDOO\LQFDSDEOHRIDFWLQJDVD0HPEHURU
GLVRIXQVRXQGPLQGDQGVWDQGVVRGHFODUHGE\DFRPSHWHQWFRXUWRU
HKDV DFTXLUHG VXFK ILQDQFLDO RU RWKHU LQWHUHVW DV LV OLNHO\ WR DIIHFW
SUHMXGLFLDOO\KLVIXQFWLRQVDVD0HPEHURU
IKDVVRDEXVHGKLVSRVLWLRQDVWRUHQGHUKLVFRQWLQXDQFHLQRIILFHSUHMXGLFLDO
WRSXEOLFLQWHUHVW
21R 0HPEHU VKDOO EH UHPRYHG XQGHUFODXVHVe DQG f RI VXEVHFWLRQ 1
XQOHVVKHKDVEHHQJLYHQDUHDVRQDEOHRSSRUWXQLW\RIEHLQJKHDUGLQWKHPDWWHU
1 7KHUH VKDOO EH D 6HFUHWDULDW IRU WKH &RPPLVVLRQ WR EH KHDGHG E\ D
6HFUHWDU\WREHDSSRLQWHGE\WKH&HQWUDO*RYHUQPHQWLQDFFRUGDQFHZLWKWKHSURYLVLRQV
RIVHFWLRQ
7KH6HFUHWDU\RIWKH&RPPLVVLRQVKDOOEHDSHUVRQRISURYHQDGPLQLVWUDWLYH
FDSDFLW\ DQG LQWHJULW\ SRVVHVVLQJ VXFK TXDOLILFDWLRQV DQG H[SHULHQFH DV PD\ EH
SUHVFULEHG
7KH6HFUHWDU\VKDOOEHDSSRLQWHGE\WKH&HQWUDO*RYHUQPHQWIRUDWHUPRIIRXU
\HDUVDQGVKDOOQRWEHHOLJLEOHIRUDQ\H[WHQVLRQRUUHDSSRLQWPHQW
7KH 6HFUHWDU\ VKDOO GLVFKDUJH VXFK IXQFWLRQV RI WKH &RPPLVVLRQ DV DUH
DVVLJQHGWRKLPE\WKH&RPPLVVLRQDQGDVPD\EHVSHFLILHGE\UHJXODWLRQVPDGHXQGHU
WKLV$FW
7KH&RPPLVVLRQPD\IRUWKHHIILFLHQWGLVFKDUJHRILWVIXQFWLRQVXQGHUWKLV
$FWDSSRLQWVXFKRIILFHUVDQGRWKHUHPSOR\HHVDVLWFRQVLGHUVQHFHVVDU\DJDLQVWWKH
SRVWVFUHDWHGE\WKH&HQWUDO*RYHUQPHQW
7KHVDODULHVDQGDOORZDQFHVSD\DEOHWRDQGRWKHUWHUPVDQGFRQGLWLRQVRI
VHUYLFHRIWKH6HFUHWDU\RIILFHUVDQGRWKHUHPSOR\HHVRIWKH&RPPLVVLRQVKDOOEHVXFK
DVPD\EHSUHVFULEHG
7KH&RPPLVVLRQPD\HQJDJHLQDFFRUGDQFHZLWKWKHSURFHGXUHVSHFLILHGE\
UHJXODWLRQV VXFK QXPEHU RI H[SHUWV DQG SURIHVVLRQDOV RI LQWHJULW\ DQG RXWVWDQGLQJ
DELOLW\ZKRKDYHVSHFLDONQRZOHGJHRIDQGH[SHULHQFHLQVXFKILHOGVLQFOXGLQJPHGLFDO
HGXFDWLRQ SXEOLF KHDOWK PDQDJHPHQW KHDOWK HFRQRPLFV TXDOLW\ DVVXUDQFH SDWLHQW
DGYRFDF\KHDOWKUHVHDUFKVFLHQFHDQGWHFKQRORJ\DGPLQLVWUDWLRQILQDQFHDFFRXQWV
DQGODZDVLWGHHPVQHFHVVDU\WRDVVLVWWKH&RPPLVVLRQLQWKHGLVFKDUJHRILWVIXQFWLRQV
XQGHUWKLV$FW
17KH&RPPLVVLRQVKDOOPHHWDWOHDVWRQFHHYHU\TXDUWHUDWVXFKWLPHDQG
SODFHDVPD\EHDSSRLQWHGE\WKH&KDLUSHUVRQ
7KH&KDLUSHUVRQVKDOOSUHVLGHDWWKHPHHWLQJRIWKH&RPPLVVLRQDQGLIIRU
DQ\ UHDVRQ WKH &KDLUSHUVRQ LV XQDEOH WR DWWHQG D PHHWLQJ RI WKH &RPPLVVLRQ DQ\
RWKHU 0HPEHU EHLQJ WKH 3UHVLGHQW RI DQ $XWRQRPRXV %RDUG QRPLQDWHG E\ WKH
&KDLUSHUVRQVKDOOSUHVLGHDWWKHPHHWLQJ
8QOHVVWKHSURFHGXUHWREHIROORZHGDWWKHPHHWLQJVRIWKH&RPPLVVLRQLV
RWKHUZLVHSURYLGHGE\UHJXODWLRQVRQHKDOIRIWKH WRWDOQXPEHURI0HPEHUVRIWKH
&RPPLVVLRQLQFOXGLQJWKH&KDLUSHUVRQVKDOOFRQVWLWXWHWKHTXRUXPDQGDOOWKHDFWVRI
WKH&RPPLVVLRQVKDOOEHGHFLGHGE\DPDMRULW\RIWKHPHPEHUVSUHVHQWDQGYRWLQJDQG
549
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
LQWKHHYHQWRIHTXDOLW\RIYRWHVWKH&KDLUSHUVRQRULQKLVDEVHQFHWKH3UHVLGHQWRI
WKH$XWRQRPRXV%RDUGQRPLQDWHGXQGHUVXEVHFWLRQ2VKDOOKDYHWKHFDVWLQJYRWH
7KHJHQHUDOVXSHULQWHQGHQFHGLUHFWLRQDQGFRQWURORIWKHDGPLQLVWUDWLRQRI
WKH&RPPLVVLRQVKDOOYHVWLQWKH&KDLUSHUVRQ
1RDFWGRQHE\WKH &RPPLVVLRQVKDOOEHTXHVWLRQHG RQWKHJURXQGRIWKH
H[LVWHQFHRIDYDFDQF\LQRUDGHIHFWLQWKHFRQVWLWXWLRQRIWKH&RPPLVVLRQ
$SHUVRQZKRLVDJJULHYHGE\DQ\GHFLVLRQRIWKH&RPPLVVLRQH[FHSWWKH
GHFLVLRQ UHQGHUHG XQGHU VXEVHFWLRQ 4 RI VHFWLRQ PD\ SUHIHU DQ DSSHDO WR WKH
&HQWUDO*RYHUQPHQWDJDLQVWVXFKGHFLVLRQZLWKLQWKLUW\GD\VRIWKHFRPPXQLFDWLRQRI
VXFKGHFLVLRQ
17KH&RPPLVVLRQVKDOOSHUIRUPWKHIROORZLQJIXQFWLRQVQDPHO\²
DOD\GRZQSROLFLHVIRUPDLQWDLQLQJDKLJKTXDOLW\DQGKLJKVWDQGDUGVLQ
PHGLFDOHGXFDWLRQDQGPDNHQHFHVVDU\UHJXODWLRQVLQWKLVEHKDOI
EOD\GRZQSROLFLHVIRUUHJXODWLQJPHGLFDOLQVWLWXWLRQVPHGLFDOUHVHDUFKHV
DQGPHGLFDOSURIHVVLRQDOVDQGPDNHQHFHVVDU\UHJXODWLRQVLQWKLVEHKDOI
FDVVHVVWKHUHTXLUHPHQWVLQKHDOWKFDUHLQFOXGLQJKXPDQUHVRXUFHVIRU
KHDOWKDQGKHDOWKFDUHLQIUDVWUXFWXUHDQGGHYHORSDURDGPDSIRUPHHWLQJVXFK
UHTXLUHPHQWV
GSURPRWHFRRUGLQDWH DQGIUDPH JXLGHOLQHVDQG OD\GRZQ SROLFLHV E\
PDNLQJQHFHVVDU\UHJXODWLRQVIRUWKHSURSHUIXQFWLRQLQJRIWKH&RPPLVVLRQWKH
$XWRQRPRXV%RDUGVDQGWKH6WDWH0HGLFDO&RXQFLOV
HHQVXUHFRRUGLQDWLRQDPRQJWKH$XWRQRPRXV%RDUGV
IWDNHVXFKPHDVXUHVDVPD\EHQHFHVVDU\WRHQVXUHFRPSOLDQFHE\WKH
6WDWH0HGLFDO&RXQFLOVRIWKHJXLGHOLQHVIUDPHGDQGUHJXODWLRQVPDGHXQGHUWKLV
$FWIRUWKHLUHIIHFWLYHIXQFWLRQLQJXQGHUWKLV$FW
JH[HUFLVH DSSHOODWH MXULVGLFWLRQ ZLWK UHVSHFW WR WKH GHFLVLRQV RI WKH
$XWRQRPRXV%RDUGV
KOD\GRZQSROLFLHVDQGFRGHVWRHQVXUHREVHUYDQFHRISURIHVVLRQDOHWKLFV
LQ PHGLFDO SURIHVVLRQ DQG WR SURPRWH HWKLFDO FRQGXFW GXULQJ WKH SURYLVLRQ RI
FDUHE\PHGLFDOSUDFWLWLRQHUV
LIUDPHJXLGHOLQHVIRUGHWHUPLQDWLRQRIIHHVDQGDOORWKHUFKDUJHVLQUHVSHFW
RIILIW\ SHU FHQW RI VHDWV LQ SULYDWH PHGLFDO LQVWLWXWLRQV DQG GHHPHG WR EH
XQLYHUVLWLHVZKLFKDUHJRYHUQHGXQGHUWKHSURYLVLRQVRIWKLV$FW
MH[HUFLVHVXFKRWKHUSRZHUVDQGSHUIRUPVXFKRWKHUIXQFWLRQVDVPD\EH
SUHVFULEHG
$OO RUGHUV DQG GHFLVLRQV RI WKH &RPPLVVLRQ VKDOO EH DXWKHQWLFDWHG E\ WKH
VLJQDWXUHRIWKH6HFUHWDU\
7KH&RPPLVVLRQPD\GHOHJDWHVXFKRILWVSRZHUVRIDGPLQLVWUDWLYHDQGILQDQFLDO
PDWWHUVDVLWGHHPVILWWRWKH6HFUHWDU\
7KH &RPPLVVLRQ PD\ FRQVWLWXWH VXEFRPPLWWHHV DQG GHOHJDWH VXFK RI LWV
SRZHUV WR VXFK VXEFRPPLWWHHV DV PD\ EH QHFHVVDU\ WR HQDEOH WKHP WR DFFRPSOLVK
VSHFLILFWDVNV
3RZHUVDQG
IXQFWLRQVRI
&RPPLVVLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
550
&RQVWLWXWLRQ
DQG
FRPSRVLWLRQ
RI0HGLFDO
$GYLVRU\
&RXQFLO
)XQFWLRQVRI
0HGLFDO
$GYLVRU\
&RXQFLO
0HHWLQJVRI
0HGLFDO
$GYLVRU\
&RXQFLO
&+$37(5,,,
7+(0(',&$/$'9,625<&281&,/
17KH&HQWUDO*RYHUQPHQWVKDOOFRQVWLWXWHDQDGYLVRU\ERG\WREHNQRZQDV
WKH0HGLFDO$GYLVRU\&RXQFLO
7KH&RXQFLOVKDOOFRQVLVWRID&KDLUSHUVRQDQGWKHIROORZLQJPHPEHUVQDPHO\²
DWKH&KDLUSHUVRQRIWKH&RPPLVVLRQVKDOOEHWKHex officio &KDLUSHUVRQ
RIWKH&RXQFLO
EHYHU\PHPEHURIWKH&RPPLVVLRQVKDOOEHWKHex officio PHPEHUVRIWKH
&RXQFLO
FRQHPHPEHUWRUHSUHVHQWHDFK6WDWHZKRLVWKH9LFH&KDQFHOORURID
KHDOWK8QLYHUVLW\LQWKDW6WDWHWREHQRPLQDWHGE\WKDW6WDWH*RYHUQPHQW
GRQHPHPEHUWRUHSUHVHQWHDFK8QLRQWHUULWRU\ZKRLVWKH9LFH&KDQFHOORU
RIDKHDOWK8QLYHUVLW\LQWKDW8QLRQWHUULWRU\WREHQRPLQDWHGE\WKH0LQLVWU\RI
+RPH$IIDLUVLQWKH*RYHUQPHQWRI,QGLD
HRQH PHPEHU WR UHSUHVHQW HDFK 6WDWH DQG HDFK 8QLRQ WHUULWRU\ IURP
DPRQJVW HOHFWHGPHPEHUVRIWKH6WDWH0HGLFDO&RXQFLOWREHQRPLQDWHGE\WKDW
6WDWH0HGLFDO&RXQFLO
IWKH&KDLUPDQ8QLYHUVLW\*UDQWV&RPPLVVLRQ
JWKH'LUHFWRU1DWLRQDO$VVHVVPHQWDQG$FFUHGLWDWLRQ&RXQFLO
KIRXUPHPEHUVWREHQRPLQDWHGE\WKH&HQWUDO*RYHUQPHQWIURPDPRQJVW
SHUVRQV KROGLQJ WKH SRVW RI 'LUHFWRU LQ WKH ,QGLDQ ,QVWLWXWHV RI 7HFKQRORJ\
,QGLDQ,QVWLWXWHVRI0DQDJHPHQWDQGWKH,QGLDQ,QVWLWXWHRI6FLHQFH
3URYLGHGWKDWLIWKHUHLVQRKHDOWK8QLYHUVLW\LQDQ\6WDWHRU8QLRQWHUULWRU\
WKH9LFH&KDQFHOORURID8QLYHUVLW\ZLWKLQWKDW6WDWHRU8QLRQWHUULWRU\KDYLQJWKH
ODUJHVWQXPEHURIPHGLFDOFROOHJHVDIILOLDWHGWRLWVKDOOEHQRPLQDWHGE\WKH6WDWH
*RYHUQPHQWRUE\WKH0LQLVWU\RI+RPH$IIDLUVLQWKH*RYHUQPHQWRI,QGLD
3URYLGHGIXUWKHUWKDWLIWKHUHLVQR8QLYHUVLW\LQDQ\8QLRQWHUULWRU\WKH
0LQLVWU\RI+RPH$IIDLUVVKDOOQRPLQDWHDPHPEHUZKRSRVVHVVHVVXFKPHGLFDO
TXDOLILFDWLRQDQGH[SHULHQFHDVPD\EHSUHVFULEHG
17KH&RXQFLOVKDOOEHWKHSULPDU\SODWIRUPWKURXJKZKLFKWKH6WDWHVDQG
8QLRQWHUULWRULHVPD\SXWIRUWKWKHLUYLHZVDQGFRQFHUQVEHIRUHWKH&RPPLVVLRQDQG
KHOSLQVKDSLQJWKHRYHUDOODJHQGDSROLF\DQGDFWLRQUHODWLQJWRPHGLFDOHGXFDWLRQDQG
WUDLQLQJ
7KH &RXQFLO VKDOO DGYLVH WKH &RPPLVVLRQ RQ PHDVXUHV WR GHWHUPLQH DQG
PDLQWDLQ DQG WR FRRUGLQDWH PDLQWHQDQFH RI WKH PLQLPXP VWDQGDUGV LQ DOO PDWWHUV
UHODWLQJWRPHGLFDOHGXFDWLRQWUDLQLQJDQGUHVHDUFK
7KH&RXQFLOVKDOODGYLVHWKH&RPPLVVLRQRQPHDVXUHVWRHQKDQFHHTXLWDEOH
DFFHVVWRPHGLFDOHGXFDWLRQ
17KH&RXQFLOVKDOOPHHWDWOHDVWWZLFHD\HDUDWVXFKWLPHDQGSODFHDVPD\
EHGHFLGHGE\WKH&KDLUSHUVRQ
7KH&KDLUSHUVRQVKDOOSUHVLGHDWWKHPHHWLQJRIWKH&RXQFLODQGLIIRUDQ\
UHDVRQWKH&KDLUSHUVRQLVXQDEOHWRDWWHQGDPHHWLQJRIWKH&RXQFLOVXFKRWKHUPHPEHU
DVQRPLQDWHGE\WKH&KDLUSHUVRQVKDOOSUHVLGHRYHUWKHPHHWLQJ
8QOHVVWKHSURFHGXUHLVRWKHUZLVHSURYLGHGE\UHJXODWLRQVILIW\SHUFHQWRI
WKHPHPEHUVRIWKH&RXQFLOLQFOXGLQJWKH&KDLUSHUVRQVKDOOIRUPWKHTXRUXPDQGDOO
DFWVRIWKH&RXQFLOVKDOOEHGHFLGHGE\DPDMRULW\RIWKHPHPEHUVSUHVHQWDQGYRWLQJ
551
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
&+$37(5,9
1$7,21$/(;$0,1$7,21
1 7KHUH VKDOO EH D XQLIRUP 1DWLRQDO (OLJLELOLW\FXP(QWUDQFH 7HVW IRU
DGPLVVLRQWRWKHXQGHUJUDGXDWHDQGSRVWJUDGXDWHVXSHUVSHFLDOLW\PHGLFDOHGXFDWLRQ
LQDOOPHGLFDOLQVWLWXWLRQVZKLFKDUHJRYHUQHGE\WKHSURYLVLRQVRIWKLV$FW
3URYLGHGWKDWWKHXQLIRUP1DWLRQDO(OLJLELOLW\FXP(QWUDQFH7HVWIRUDGPLVVLRQWR
WKHXQGHUJUDGXDWHPHGLFDOHGXFDWLRQVKDOODOVREHDSSOLFDEOHWRDOOPHGLFDOLQVWLWXWLRQV
JRYHUQHGXQGHUDQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFH
7KH&RPPLVVLRQVKDOOFRQGXFWWKH1DWLRQDO(OLJLELOLW\FXP(QWUDQFH7HVWLQ
(QJOLVKDQGLQVXFKRWKHUODQJXDJHVWKURXJKVXFKGHVLJQDWHGDXWKRULW\DQGLQVXFK
PDQQHUDVPD\EHVSHFLILHGE\UHJXODWLRQV
7KH &RPPLVVLRQ VKDOO VSHFLI\ E\ UHJXODWLRQV WKH PDQQHU RI FRQGXFWLQJ
FRPPRQFRXQVHOOLQJE\WKHGHVLJQDWHGDXWKRULW\IRUDGPLVVLRQWRXQGHUJUDGXDWHDQG
SRVWJUDGXDWHVXSHUVSHFLDOLW\VHDWVLQDOOWKHPHGLFDOLQVWLWXWLRQVZKLFKDUHJRYHUQHG
E\WKHSURYLVLRQVRIWKLV$FW
3URYLGHGWKDWWKHGHVLJQDWHGDXWKRULW\RIWKH&HQWUDO*RYHUQPHQW VKDOOFRQGXFW
WKHFRPPRQFRXQVHOOLQJIRUDOO,QGLDVHDWVDQGWKHGHVLJQDWHGDXWKRULW\RIWKH6WDWH
*RYHUQPHQWVKDOOFRQGXFWWKHFRPPRQFRXQVHOOLQJIRUWKHVHDWVDWWKH6WDWHOHYHO
1$FRPPRQILQDO\HDUXQGHUJUDGXDWHPHGLFDOH[DPLQDWLRQWREHNQRZQDV
WKH1DWLRQDO([LW7HVWVKDOOEHKHOGIRUJUDQWLQJOLFHQFHWRSUDFWLFHPHGLFLQHDVPHGLFDO
SUDFWLWLRQHUVDQGIRUHQUROPHQWLQWKH6WDWH5HJLVWHURUWKH1DWLRQDO5HJLVWHUDVWKH
FDVHPD\EH
7KH&RPPLVVLRQVKDOOFRQGXFWWKH1DWLRQDO([LW7HVWWKURXJKVXFKGHVLJQDWHG
DXWKRULW\DQGLQVXFKPDQQHUDVPD\EHVSHFLILHGE\UHJXODWLRQV
7KH1DWLRQDO([LW7HVWVKDOOEHFRPHRSHUDWLRQDORQVXFKGDWHZLWKLQWKUHH
\HDUVIURPWKHGDWHRIFRPPHQFHPHQWRIWKLV$FWDVPD\EHDSSRLQWHGE\WKH&HQWUDO
*RYHUQPHQWE\QRWLILFDWLRQ
$Q\SHUVRQZLWKDIRUHLJQPHGLFDOTXDOLILFDWLRQVKDOOKDYHWRTXDOLI\1DWLRQDO
([LW7HVWIRUWKHSXUSRVHRIREWDLQLQJOLFHQFHWRSUDFWLFHPHGLFLQHDVPHGLFDOSUDFWLWLRQHU
DQGIRUHQUROPHQWLQWKH6WDWH5HJLVWHURUWKH1DWLRQDO5HJLVWHUDVWKHFDVHPD\EHLQ
VXFKPDQQHUDVPD\EHVSHFLILHGE\UHJXODWLRQV
7KH1DWLRQDO([LW7HVWVKDOOEHWKHEDVLVIRUDGPLVVLRQWRWKHSRVWJUDGXDWH
EURDGVSHFLDOLW\PHGLFDOHGXFDWLRQLQPHGLFDOLQVWLWXWLRQVZKLFKDUHJRYHUQHGXQGHU
WKHSURYLVLRQVRIWKLV$FWRUXQGHUDQ\RWKHUODZIRUWKHWLPHEHLQJLQIRUFHDQGVKDOO
EHGRQHLQVXFKPDQQHUDVPD\EHVSHFLILHGE\UHJXODWLRQV
7KH &RPPLVVLRQ VKDOO VSHFLI\ E\ UHJXODWLRQV WKH PDQQHU RI FRQGXFWLQJ
FRPPRQ FRXQVHOOLQJ E\ WKH GHVLJQDWHG DXWKRULW\ IRU DGPLVVLRQ WR WKH SRVWJUDGXDWH
EURDGVSHFLDOLW\VHDWVLQWKHPHGLFDOLQVWLWXWLRQVUHIHUUHGWRLQVXEVHFWLRQ5
3URYLGHGWKDWWKHGHVLJQDWHGDXWKRULW\RIWKH&HQWUDO*RYHUQPHQWVKDOOFRQGXFW
WKHFRPPRQFRXQVHOOLQJIRU$OO,QGLDVHDWVDQGWKHGHVLJQDWHGDXWKRULW\RIWKH6WDWH
*RYHUQPHQWVKDOOFRQGXFWWKHFRPPRQFRXQVHOOLQJIRUWKHVHDWVDWWKH6WDWHOHYHO
&+$37(59
$872120286%2$5'6
17KH&HQWUDO*RYHUQPHQWVKDOOE\QRWLILFDWLRQFRQVWLWXWHWKHIROORZLQJ
$XWRQRPRXV%RDUGVXQGHUWKHRYHUDOOVXSHUYLVLRQRIWKH&RPPLVVLRQWRSHUIRUPWKH
IXQFWLRQVDVVLJQHGWRVXFK%RDUGVXQGHUWKLV$FWQDPHO\²
DWKH8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUG
1DWLRQDO
(OLJLELOLW\
FXP(QWUDQFH
7HVW
1DWLRQDO([LW
7HVW
&RQVWLWXWLRQ
RI
$XWRQRPRXV
%RDUGV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
552
&RPSRVLWLRQ
RI
$XWRQRPRXV
%RDUGV
6HDUFK
&RPPLWWHH
IRU
DSSRLQWPHQW
RI3UHVLGHQW
DQG0HPEHUV
7HUP RI
RIILFHDQG
FRQGLWLRQVRI
VHUYLFHRI
3UHVLGHQWDQG
0HPEHUV
EWKH3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUG
FWKH0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUGDQG
GWKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUG
2(DFK%RDUGUHIHUUHGWRLQVXEVHFWLRQ1VKDOOEHDQDXWRQRPRXVERG\ZKLFK
VKDOO FDUU\ RXW LWV IXQFWLRQV XQGHU WKLV$FW VXEMHFW WR WKH UHJXODWLRQV PDGH E\ WKH
&RPPLVVLRQ
1(DFK$XWRQRPRXV%RDUGVKDOOFRQVLVWRID3UHVLGHQWDQGWZRZKROHWLPH
0HPEHUVDQGWZRSDUWWLPH0HPEHUV
7KH 3UHVLGHQW RI HDFK$XWRQRPRXV %RDUG WKUHH 0HPEHUV LQFOXGLQJ RQH
SDUWWLPH 0HPEHU RI WKH 8QGHU*UDGXDWH 0HGLFDO (GXFDWLRQ %RDUG DQG WKH
3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGDQGWZR0HPEHUVLQFOXGLQJRQHSDUWWLPH
0HPEHU HDFK RI WKH 0HGLFDO $VVHVVPHQW DQG 5DWLQJ %RDUG DQG WKH (WKLFV DQG
0HGLFDO 5HJLVWUDWLRQ %RDUG VKDOO EH SHUVRQV RI RXWVWDQGLQJ DELOLW\ SURYHQ
DGPLQLVWUDWLYH FDSDFLW\ DQG LQWHJULW\ SRVVHVVLQJ D SRVWJUDGXDWH GHJUHH LQ DQ\
GLVFLSOLQHRIPHGLFDOVFLHQFHVIURPDQ\8QLYHUVLW\DQGKDYLQJH[SHULHQFHRIQRWOHVV
WKDQILIWHHQ\HDUVLQVXFKILHOGRXWRIZKLFKDWOHDVWVHYHQ\HDUVVKDOOEHDVDOHDGHULQ
WKHDUHDRIPHGLFDOHGXFDWLRQSXEOLFKHDOWKFRPPXQLW\PHGLFLQHRUKHDOWKUHVHDUFK
7KHWKLUG0HPEHURIWKH0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUGVKDOOEHD
SHUVRQRIRXWVWDQGLQJDELOLW\DQGLQWHJULW\SRVVHVVLQJDSRVWJUDGXDWHGHJUHHLQDQ\
RIWKHGLVFLSOLQHVRIPDQDJHPHQWTXDOLW\DVVXUDQFHODZRUVFLHQFHDQGWHFKQRORJ\
IURPDQ\8QLYHUVLW\KDYLQJQRWOHVVWKDQILIWHHQ\HDUV¶H[SHULHQFHLQVXFKILHOGRXWRI
ZKLFKDWOHDVWVHYHQ\HDUVVKDOOEHDVDOHDGHU
7KHWKLUG0HPEHURIWKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGVKDOOEHD
SHUVRQRIRXWVWDQGLQJDELOLW\ZKRKDVGHPRQVWUDWHGSXEOLFUHFRUGRIZRUNRQPHGLFDO
HWKLFVRUDSHUVRQRIRXWVWDQGLQJDELOLW\SRVVHVVLQJDSRVWJUDGXDWHGHJUHHLQDQ\RI
WKHGLVFLSOLQHVRITXDOLW\DVVXUDQFHSXEOLFKHDOWKODZRUSDWLHQWDGYRFDF\IURPDQ\
8QLYHUVLW\DQGKDYLQJQRWOHVVWKDQILIWHHQ\HDUV¶H[SHULHQFHLQVXFKILHOGRXWRIZKLFK
DWOHDVWVHYHQ\HDUVVKDOOEHDVDOHDGHU
7KHIRXUWK0HPEHURIHDFK$XWRQRPRXV%RDUGVEHLQJDSDUWWLPH0HPEHU
VKDOOEHFKRVHQIURPDPRQJVWWKHHOHFWHG0HPEHUVRIWKH6WDWH0HGLFDO&RXQFLOLQ
VXFKPDQQHUDVPD\EHSUHVFULEHG
7KH &HQWUDO *RYHUQPHQW VKDOO DSSRLQW WKH 3UHVLGHQW DQG 0HPEHUV RI WKH
$XWRQRPRXV%RDUGVH[FHSW0HPEHUVUHIHUUHGWRLQVXEVHFWLRQ5RIVHFWLRQRQ
WKHUHFRPPHQGDWLRQVPDGHE\WKH6HDUFK&RPPLWWHHFRQVWLWXWHGXQGHUVHFWLRQLQ
DFFRUGDQFHZLWKWKHSURFHGXUHVSHFLILHGLQWKDWVHFWLRQ
1 7KH 3UHVLGHQW DQG 0HPEHUV RWKHU WKDQ SDUWWLPH 0HPEHUV RI HDFK
$XWRQRPRXV%RDUGVKDOOKROGWKHRIILFHIRUDWHUPQRWH[FHHGLQJIRXU\HDUVDQGVKDOO
QRWEHHOLJLEOHIRUDQ\H[WHQVLRQRUUHDSSRLQWPHQW
3URYLGHGWKDWSDUWWLPH0HPEHUVRIHDFK$XWRQRPRXV%RDUGVKDOOKROGWKHRIILFH
IRUDWHUPRIWZR\HDUV
3URYLGHGIXUWKHUWKDWD0HPEHUVKDOOFHDVHWRKROGRIILFHDIWHUDWWDLQLQJWKHDJH
RIVHYHQW\\HDUV
7KHVDODULHVDQGDOORZDQFHVSD\DEOHWRDQGRWKHUWHUPVDQGFRQGLWLRQVRI
VHUYLFHRIWKH3UHVLGHQWDQG0HPEHUVRWKHUWKDQSDUWWLPH0HPEHUVRIDQ$XWRQRPRXV
%RDUGVKDOOEHVXFKDVPD\EHSUHVFULEHG
3URYLGHGWKDWSDUWWLPH0HPEHUVRIHDFK$XWRQRPRXV%RDUGVKDOOEHHQWLWOHGIRU
VXFKDOORZDQFHVDVPD\EHSUHVFULEHG
7KHSURYLVLRQVRIVXEVHFWLRQV3567DQG8RIVHFWLRQUHODWLQJWR
RWKHUWHUPVDQGFRQGLWLRQVRIVHUYLFHRIDQGVHFWLRQUHODWLQJWRUHPRYDOIURPWKH
RIILFHRIWKH&KDLUSHUVRQDQG0HPEHUVRIWKH&RPPLVVLRQVKDOODOVREHDSSOLFDEOHWR
WKH3UHVLGHQWDQG0HPEHUVRIWKH$XWRQRPRXV%RDUGV
553
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
1 (DFK$XWRQRPRXV %RDUG H[FHSW WKH (WKLFV DQG 0HGLFDO 5HJLVWUDWLRQ
%RDUGVKDOOEHDVVLVWHGE\VXFKDGYLVRU\FRPPLWWHHVRIH[SHUWVDVPD\EHFRQVWLWXWHG
E\WKH&RPPLVVLRQIRUWKHHIILFLHQWGLVFKDUJHRIWKHIXQFWLRQVRIVXFK%RDUGVXQGHU
WKLV$FW
27KH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGVKDOOEHDVVLVWHGE\VXFKHWKLFV
FRPPLWWHHV RI H[SHUWV DV PD\ EH FRQVWLWXWHG E\ WKH &RPPLVVLRQ IRU WKH HIILFLHQW
GLVFKDUJHRIWKHIXQFWLRQVRIWKDW%RDUGXQGHUWKLV$FW
7KH H[SHUWV SURIHVVLRQDOV RIILFHUV DQG RWKHU HPSOR\HHV DSSRLQWHG XQGHU
VHFWLRQVKDOOEHPDGHDYDLODEOHWRWKH$XWRQRPRXV%RDUGVLQVXFKQXPEHUDQGLQ
VXFKPDQQHUDVPD\EHVSHFLILHGE\UHJXODWLRQVE\WKH&RPPLVVLRQ
1(YHU\$XWRQRPRXV%RDUGVKDOOPHHWDWOHDVWRQFHDPRQWKDWVXFKWLPH
DQGSODFHDVLWPD\DSSRLQW
$OOGHFLVLRQVRIWKH$XWRQRPRXV%RDUGVVKDOOEHPDGHE\PDMRULW\RIYRWHVRI
WKH3UHVLGHQWDQG0HPEHUV
6XEMHFW WR WKH SURYLVLRQ RI VHFWLRQ D SHUVRQ ZKR LV DJJULHYHG E\ DQ\
GHFLVLRQRIDQ$XWRQRPRXV%RDUGPD\SUHIHUDQDSSHDOWRWKH&RPPLVVLRQDJDLQVW
VXFKGHFLVLRQZLWKLQVL[W\GD\VRIWKHFRPPXQLFDWLRQRIVXFKGHFLVLRQ
17KH3UHVLGHQWRIHDFK$XWRQRPRXV%RDUGVKDOOKDYHVXFKDGPLQLVWUDWLYH
DQGILQDQFLDOSRZHUVDVPD\EHGHOHJDWHGWRLWE\WKH&RPPLVVLRQWRHQDEOHVXFK%RDUG
WRIXQFWLRQHIILFLHQWO\
27KH3UHVLGHQWRIDQ$XWRQRPRXV%RDUGPD\IXUWKHUGHOHJDWHDQ\RIKLVSRZHUV
WRD0HPEHURUDQRIILFHURIWKDW%RDUG
17KH 8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGVKDOOSHUIRUPWKHIROORZLQJ
IXQFWLRQVQDPHO\²
DGHWHUPLQHVWDQGDUGVRIPHGLFDOHGXFDWLRQDWXQGHUJUDGXDWHOHYHODQG
RYHUVHHDOODVSHFWVUHODWLQJWKHUHWR
EGHYHORSFRPSHWHQF\EDVHGG\QDPLFFXUULFXOXPDWXQGHUJUDGXDWHOHYHO
LQDFFRUGDQFHZLWKWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
FGHYHORSFRPSHWHQF\EDVHGG\QDPLFFXUULFXOXPIRUDGGUHVVLQJWKHQHHGV
RISULPDU\KHDOWKVHUYLFHVFRPPXQLW\PHGLFLQHDQGIDPLO\PHGLFLQHWRHQVXUH
KHDOWKFDUH LQ VXFK DUHDV LQ DFFRUGDQFH ZLWK WKH SURYLVLRQV RI WKH UHJXODWLRQV
PDGHXQGHUWKLV$FW
GIUDPH JXLGHOLQHV IRU VHWWLQJ XS RI PHGLFDO LQVWLWXWLRQV IRU LPSDUWLQJ
XQGHUJUDGXDWHFRXUVHVKDYLQJUHJDUGWRWKHQHHGVRIWKHFRXQWU\DQGWKHJOREDO
QRUPVLQDFFRUGDQFHZLWKWKHSURYLVLRQVRIWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
HGHWHUPLQH WKH PLQLPXP UHTXLUHPHQWV DQG VWDQGDUGV IRU FRQGXFWLQJ
FRXUVHV DQG H[DPLQDWLRQV IRU XQGHUJUDGXDWHV LQ PHGLFDO LQVWLWXWLRQVKDYLQJ
UHJDUG WR WKH QHHGV RI FUHDWLYLW\ DW ORFDO OHYHOV LQFOXGLQJ GHVLJQLQJ RI VRPH
FRXUVHV E\ LQGLYLGXDO LQVWLWXWLRQV LQ DFFRUGDQFH ZLWK WKH SURYLVLRQV RI WKH
UHJXODWLRQVPDGHXQGHUWKLV$FW
IGHWHUPLQHVWDQGDUGVDQGQRUPVIRULQIUDVWUXFWXUHIDFXOW\DQGTXDOLW\RI
HGXFDWLRQLQPHGLFDOLQVWLWXWLRQVSURYLGLQJXQGHUJUDGXDWHPHGLFDOHGXFDWLRQLQ
DFFRUGDQFHZLWKWKHSURYLVLRQVRIWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
JIDFLOLWDWH GHYHORSPHQW DQG WUDLQLQJ RI IDFXOW\ PHPEHUV WHDFKLQJ
XQGHUJUDGXDWHFRXUVHV
KIDFLOLWDWHUHVHDUFKDQGWKHLQWHUQDWLRQDOVWXGHQWDQGIDFXOW\H[FKDQJH
SURJUDPPHVUHODWLQJWRXQGHUJUDGXDWHPHGLFDOHGXFDWLRQ
LVSHFLI\ QRUPV IRU FRPSXOVRU\ DQQXDO GLVFORVXUHV HOHFWURQLFDOO\ RU
RWKHUZLVHE\PHGLFDOLQVWLWXWLRQVLQUHVSHFWRIWKHLUIXQFWLRQVWKDWKDVDEHDULQJ
RQWKHLQWHUHVWRIDOOVWDNHKROGHUVLQFOXGLQJVWXGHQWVIDFXOW\WKH&RPPLVVLRQ
DQGWKH&HQWUDO*RYHUQPHQW
$GYLVRU\
FRPPLWWHHVRI
H[SHUWV
6WDIIRI
$XWRQRPRXV
%RDUGV
0HHWLQJVHWF
RI
$XWRQRPRXV
%RDUGV
3RZHUV RI
$XWRQRPRXV
%RDUGVDQG
GHOHJDWLRQRI
SRZHUV
3RZHUVDQG
IXQFWLRQVRI
8QGHU
*UDGXDWH
0HGLFDO
(GXFDWLRQ
%RDUG
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
554
3RZHUVDQG
IXQFWLRQVRI
3RVW*UDGXDWH
0HGLFDO
(GXFDWLRQ
%RDUG
MJUDQWUHFRJQLWLRQWRDPHGLFDOTXDOLILFDWLRQDWWKHXQGHUJUDGXDWHOHYHO
27KH 8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGPD\LQWKHGLVFKDUJHRILWV
GXWLHVPDNHVXFKUHFRPPHQGDWLRQVWRDQGVHHNVXFKGLUHFWLRQVIURPWKH&RPPLVVLRQ
DVLWGHHPVQHFHVVDU\
17KH 3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGVKDOOSHUIRUPWKHIROORZLQJ
IXQFWLRQVQDPHO\²
DGHWHUPLQHWKHVWDQGDUGVRIPHGLFDOHGXFDWLRQDWWKHSRVWJUDGXDWHOHYHO
DQGVXSHUVSHFLDOLW\ OHYHOLQ DFFRUGDQFHZLWKWKH UHJXODWLRQV PDGHXQGHUWKLV
$FWDQGRYHUVHHDOODVSHFWVUHODWLQJWKHUHWR
EGHYHORSFRPSHWHQF\EDVHGG\QDPLFFXUULFXOXPDWSRVWJUDGXDWHOHYHO
DQG VXSHUVSHFLDOLW\ OHYHO LQ DFFRUGDQFH ZLWK WKH UHJXODWLRQV PDGH XQGHU WKLV
$FWZLWKDYLHZWRGHYHORSDSSURSULDWHVNLOONQRZOHGJHDWWLWXGHYDOXHVDQG
HWKLFVDPRQJSRVWJUDGXDWHVDQGVXSHUVSHFLDOLVWVWRSURYLGHKHDOWKFDUHLPSDUW
PHGLFDOHGXFDWLRQDQGFRQGXFWPHGLFDOUHVHDUFK
FIUDPH JXLGHOLQHV IRU VHWWLQJ XS RI PHGLFDO LQVWLWXWLRQV IRU LPSDUWLQJ
SRVWJUDGXDWH DQG VXSHUVSHFLDOLW\ FRXUVHV KDYLQJ UHJDUG WR WKH QHHGV RI WKH
FRXQWU\DQGJOREDOQRUPVLQDFFRUGDQFHZLWKWKHUHJXODWLRQV PDGHXQGHUWKLV
$FW
3RZHUVDQG
IXQFWLRQVRI
0HGLFDO
$VVHVVPHQW
DQG5DWLQJ
%RDUG
GGHWHUPLQH WKH PLQLPXP UHTXLUHPHQWV DQG VWDQGDUGV IRU FRQGXFWLQJ
SRVWJUDGXDWH DQG VXSHUVSHFLDOLW\ FRXUVHV DQG H[DPLQDWLRQV LQ PHGLFDO
LQVWLWXWLRQLQDFFRUGDQFHZLWKWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
HGHWHUPLQHVWDQGDUGVDQGQRUPVIRULQIUDVWUXFWXUHIDFXOW\DQGTXDOLW\RI
HGXFDWLRQLQPHGLFDOLQVWLWXWLRQVFRQGXFWLQJSRVWJUDGXDWHDQGVXSHUVSHFLDOLW\
PHGLFDOHGXFDWLRQLQDFFRUGDQFHZLWKWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
IIDFLOLWDWH GHYHORSPHQW DQG WUDLQLQJ RI WKH IDFXOW\ PHPEHUV WHDFKLQJ
SRVWJUDGXDWHDQGVXSHUVSHFLDOLW\FRXUVHV
JIDFLOLWDWHUHVHDUFKDQGWKHLQWHUQDWLRQDOVWXGHQWDQGIDFXOW\H[FKDQJH
SURJUDPPHVUHODWLQJWRSRVWJUDGXDWHDQGVXSHUVSHFLDOLW\PHGLFDOHGXFDWLRQ
KVSHFLI\ QRUPV IRU FRPSXOVRU\ DQQXDO GLVFORVXUH HOHFWURQLFDOO\ RU
RWKHUZLVHE\PHGLFDOLQVWLWXWLRQVLQUHVSHFWRIWKHLUIXQFWLRQVWKDWKDVDEHDULQJ
RQWKHLQWHUHVWRIDOOVWDNHKROGHUVLQFOXGLQJVWXGHQWVIDFXOW\WKH&RPPLVVLRQ
DQGWKH&HQWUDO*RYHUQPHQW
LJUDQWUHFRJQLWLRQWRWKHPHGLFDOTXDOLILFDWLRQVDWWKHSRVWJUDGXDWHOHYHO
DQGVXSHUVSHFLDOLW\OHYHO
M SURPRWHDQGIDFLOLWDWHSRVWJUDGXDWHFRXUVHVLQIDPLO\PHGLFLQH
2 7KH 3RVW*UDGXDWH 0HGLFDO (GXFDWLRQ %RDUG PD\ LQ WKH GLVFKDUJH RI LWV
IXQFWLRQV PDNH VXFK UHFRPPHQGDWLRQV WR DQG VHHN VXFK GLUHFWLRQV IURP WKH
&RPPLVVLRQDVLWGHHPVQHFHVVDU\
17KH0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUGVKDOOSHUIRUPWKHIROORZLQJ
IXQFWLRQVQDPHO\²
DGHWHUPLQHWKHSURFHGXUHIRUDVVHVVLQJDQGUDWLQJWKHPHGLFDOLQVWLWXWLRQV
IRUWKHLUFRPSOLDQFHZLWKWKHVWDQGDUGVODLGGRZQE\WKH 8QGHU*UDGXDWH0HGLFDO
(GXFDWLRQ%RDUGRUWKH 3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGDVWKHFDVHPD\
EHLQDFFRUGDQFHZLWKWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
EJUDQWSHUPLVVLRQIRUHVWDEOLVKPHQWRIDQHZPHGLFDOLQVWLWXWLRQRUWR
VWDUWDQ\SRVWJUDGXDWHFRXUVHRUWRLQFUHDVHQXPEHURIVHDWVLQDFFRUGDQFHZLWK
WKHSURYLVLRQVRIVHFWLRQ
FFDUU\ RXW LQVSHFWLRQV RI PHGLFDO LQVWLWXWLRQV IRU DVVHVVLQJ DQG UDWLQJ
VXFKLQVWLWXWLRQVLQDFFRUGDQFHZLWKWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
3URYLGHGWKDWWKH0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUGPD\LILWGHHPV
QHFHVVDU\KLUHDQGDXWKRULVHDQ\RWKHUWKLUGSDUW\DJHQF\RUSHUVRQVIRUFDUU\LQJ
RXWLQVSHFWLRQVRIPHGLFDOLQVWLWXWLRQVIRUDVVHVVLQJDQGUDWLQJVXFKLQVWLWXWLRQV
555
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
3URYLGHGIXUWKHUWKDWZKHUHLQVSHFWLRQRIPHGLFDOLQVWLWXWLRQVLVFDUULHGRXW
E\ VXFK WKLUG SDUW\ DJHQF\ RU SHUVRQV DXWKRULVHG E\ WKH 0HGLFDO$VVHVVPHQW
DQG5DWLQJ%RDUGLWVKDOOEHREOLJDWRU\RQVXFKLQVWLWXWLRQVWRSURYLGHDFFHVVWR
VXFKDJHQF\RUSHUVRQ
GFRQGXFW RU ZKHUH LW GHHPV QHFHVVDU\ HPSDQHO LQGHSHQGHQW UDWLQJ
DJHQFLHVWRFRQGXFWDVVHVVDQGUDWHDOOPHGLFDOLQVWLWXWLRQVZLWKLQVXFKSHULRG
RIWKHLURSHQLQJDQGHYHU\\HDUWKHUHDIWHUDWVXFKWLPHDQGLQVXFKPDQQHUDV
PD\EHVSHFLILHGE\WKHUHJXODWLRQV
H PDNHDYDLODEOHRQLWVZHEVLWHRULQSXEOLFGRPDLQWKHDVVHVVPHQWDQG
UDWLQJV RI PHGLFDO LQVWLWXWLRQV DW UHJXODU LQWHUYDOV LQ DFFRUGDQFH ZLWK WKH
UHJXODWLRQVPDGHXQGHUWKLV$FW
IWDNHVXFKPHDVXUHVLQFOXGLQJ LVVXLQJZDUQLQJLPSRVLWLRQRIPRQHWDU\
SHQDOW\ UHGXFLQJ LQWDNH RU VWRSSDJH RI DGPLVVLRQV DQG UHFRPPHQGLQJ WR WKH
&RPPLVVLRQIRUZLWKGUDZDORIUHFRJQLWLRQDJDLQVWDPHGLFDOLQVWLWXWLRQIRUIDLOXUH
WRPDLQWDLQWKHPLQLPXPHVVHQWLDOVWDQGDUGVVSHFLILHGE\WKH 8QGHU*UDGXDWH
0HGLFDO(GXFDWLRQ%RDUGRUWKH 3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGDVWKH
FDVHPD\EHLQDFFRUGDQFHZLWKWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
2 7KH 0HGLFDO $VVHVVPHQW DQG 5DWLQJ %RDUG PD\ LQ WKH GLVFKDUJH RI LWV
IXQFWLRQV PDNH VXFK UHFRPPHQGDWLRQV WR DQG VHHN VXFK GLUHFWLRQV IURP WKH
&RPPLVVLRQDVLWGHHPVQHFHVVDU\
17KH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGVKDOOSHUIRUPWKHIROORZLQJ
IXQFWLRQVQDPHO\²
DPDLQWDLQ 1DWLRQDO 5HJLVWHUV RI DOO OLFHQVHG PHGLFDO SUDFWLWLRQHUV LQ
DFFRUGDQFHZLWKWKHSURYLVLRQVRIVHFWLRQ
EUHJXODWHSURIHVVLRQDOFRQGXFWDQGSURPRWHPHGLFDOHWKLFVLQDFFRUGDQFH
ZLWKWKHUHJXODWLRQVPDGHXQGHUWKLV$FW
3URYLGHG WKDW WKH(WKLFV DQG 0HGLFDO 5HJLVWUDWLRQ %RDUG VKDOO HQVXUH
FRPSOLDQFH RI WKH FRGH RI SURIHVVLRQDO DQG HWKLFDO FRQGXFW WKURXJK WKH 6WDWH
0HGLFDO&RXQFLOLQDFDVHZKHUHVXFK6WDWH0HGLFDO&RXQFLOKDVEHHQFRQIHUUHG
SRZHUWRWDNHGLVFLSOLQDU\DFWLRQVLQUHVSHFWRISURIHVVLRQDORUHWKLFDOPLVFRQGXFW
E\PHGLFDOSUDFWLWLRQHUVXQGHUUHVSHFWLYH6WDWH$FWV
FGHYHORSPHFKDQLVPVWRKDYHFRQWLQXRXVLQWHUDFWLRQZLWK6WDWH0HGLFDO
&RXQFLOVWRHIIHFWLYHO\SURPRWHDQGUHJXODWHWKHFRQGXFWRIPHGLFDOSUDFWLWLRQHUV
DQGSURIHVVLRQDOV
GH[HUFLVH DSSHOODWH MXULVGLFWLRQ ZLWK UHVSHFW WRWKH DFWLRQV WDNHQ E\ D
6WDWH0HGLFDO&RXQFLOXQGHUVHFWLRQ
27KH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGPD\LQWKHGLVFKDUJHRILWVGXWLHV
PDNHVXFKUHFRPPHQGDWLRQVWRDQGVHHNVXFKGLUHFWLRQVIURPWKH&RPPLVVLRQDVLW
GHHPVQHFHVVDU\
11RSHUVRQVKDOOHVWDEOLVKDQHZPHGLFDOFROOHJHRUVWDUWDQ\SRVWJUDGXDWH
FRXUVHRULQFUHDVHQXPEHURIVHDWVZLWKRXWREWDLQLQJSULRUSHUPLVVLRQRIWKH0HGLFDO
$VVHVVPHQWDQG5DWLQJ%RDUG
)RUWKHSXUSRVHVRIREWDLQLQJSHUPLVVLRQXQGHUVXEVHFWLRQ1DSHUVRQPD\
VXEPLWDVFKHPHWRWKH0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUGLQVXFKIRUPFRQWDLQLQJ
VXFKSDUWLFXODUVDFFRPSDQLHGE\VXFKIHHDQGLQVXFKPDQQHUDVPD\EHVSHFLILHGE\
WKHUHJXODWLRQV
7KH 0HGLFDO$VVHVVPHQWDQG5DWLQJ%RDUGVKDOOKDYLQJGXHUHJDUGWRWKH
FULWHULDVSHFLILHGLQVHFWLRQFRQVLGHUWKHVFKHPHUHFHLYHGXQGHUVXEVHFWLRQ2DQG
HLWKHUDSSURYHRUGLVDSSURYHVXFKVFKHPHZLWKLQDSHULRGRIVL[PRQWKVIURPWKHGDWH
RIVXFKUHFHLSW
3RZHUVDQG
IXQFWLRQVRI
(WKLFVDQG
0HGLFDO
5HJLVWUDWLRQ
%RDUG
3HUPLVVLRQIRU
HVWDEOLVKPHQW
RIQHZ
PHGLFDO
FROOHJH
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
556
&ULWHULDIRU
DSSURYLQJRU
GLVDSSURYLQJ
VFKHPH
6WDWH0HGLFDO
&RXQFLOV
3URYLGHGWKDWEHIRUHGLVDSSURYLQJVXFKVFKHPHDQRSSRUWXQLW\WRUHFWLI\WKH
GHIHFWVLIDQ\VKDOOEHJLYHQWRWKHSHUVRQFRQFHUQHG
:KHUHDVFKHPHLVDSSURYHGXQGHUVXEVHFWLRQ3VXFKDSSURYDOVKDOOEH
WKHSHUPLVVLRQXQGHUVXEVHFWLRQ1WRHVWDEOLVKQHZPHGLFDOFROOHJH
:KHUHDVFKHPHLVGLVDSSURYHGXQGHUVXEVHFWLRQ3RUZKHUHQRGHFLVLRQ
LVWDNHQZLWKLQVL[PRQWKVRIVXEPLWWLQJDVFKHPHXQGHUVXEVHFWLRQ1WKHSHUVRQ
FRQFHUQHGPD\SUHIHUDQDSSHDOWRWKH&RPPLVVLRQIRUDSSURYDORIWKHVFKHPHZLWKLQ
ILIWHHQGD\VRIVXFKGLVDSSURYDORUDVWKHFDVHPD\EHODSVHRIVL[PRQWKVLQVXFK
PDQQHUDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
7KH&RPPLVVLRQVKDOOGHFLGHWKHDSSHDOUHFHLYHGXQGHUVXEVHFWLRQ5ZLWKLQ
D SHULRG RI IRUW\ILYH GD\V IURP WKH GDWH RI UHFHLSW RI WKH DSSHDO DQG LQ FDVH WKH
&RPPLVVLRQ DSSURYHV WKH VFKHPH VXFK DSSURYDO VKDOO EH WKH SHUPLVVLRQ XQGHU
VXEVHFWLRQ 1 WR HVWDEOLVK D QHZ PHGLFDO FROOHJH DQG LQ FDVH WKH &RPPLVVLRQ
GLVDSSURYHVWKHVFKHPHRUIDLOVWRJLYHLWVGHFLVLRQZLWKLQWKHVSHFLILHGSHULRGWKH
SHUVRQFRQFHUQHGPD\SUHIHUDVHFRQGDSSHDOWRWKH&HQWUDO*RYHUQPHQWZLWKLQWKLUW\
GD\VRIFRPPXQLFDWLRQRIVXFKGLVDSSURYDORUDVWKHFDVHPD\EHODSVHRIVSHFLILHG
SHULRG
7KH 0HGLFDO $VVHVVPHQW DQG 5DWLQJ %RDUG PD\ FRQGXFW HYDOXDWLRQ DQG
DVVHVVPHQWRIDQ\PHGLFDOLQVWLWXWLRQDWDQ\WLPHHLWKHUGLUHFWO\RUWKURXJKDQ\RWKHU
H[SHUWKDYLQJLQWHJULW\DQGH[SHULHQFHRIPHGLFDOSURIHVVLRQDQGZLWKRXWDQ\SULRU
QRWLFH DQG DVVHVV DQG HYDOXDWH WKH SHUIRUPDQFH VWDQGDUGV DQG EHQFKPDUNV RI VXFK
PHGLFDOLQVWLWXWLRQ
Explanation²)RU WKH SXUSRVHV RI WKLV VHFWLRQ WKH WHUP SHUVRQ LQFOXGHV D
8QLYHUVLW\WUXVWRUDQ\RWKHUDVVRFLDWLRQRISHUVRQVRUERG\RILQGLYLGXDOVEXWGRHV
QRWLQFOXGHWKH&HQWUDO*RYHUQPHQW
:KLOHDSSURYLQJRUGLVDSSURYLQJDVFKHPHXQGHUVHFWLRQWKH 0HGLFDO
$VVHVVPHQWDQG5DWLQJ%RDUGRUWKH&RPPLVVLRQDVWKHFDVHPD\EHVKDOOWDNHLQWR
FRQVLGHUDWLRQWKHIROORZLQJFULWHULDQDPHO\²
DDGHTXDF\RIILQDQFLDOUHVRXUFHV
EZKHWKHUDGHTXDWHDFDGHPLFIDFXOW\DQGRWKHUQHFHVVDU\IDFLOLWLHV KDYH
EHHQ SURYLGHG WR HQVXUH SURSHU IXQFWLRQLQJ RI PHGLFDO FROOHJH RU ZRXOG EH
SURYLGHGZLWKLQWKHWLPHOLPLWVSHFLILHGLQWKHVFKHPH
FZKHWKHUDGHTXDWH KRVSLWDO IDFLOLWLHV KDYHEHHQ SURYLGHG RUZRXOG EH
SURYLGHGZLWKLQWKHWLPHOLPLWVSHFLILHGLQWKHVFKHPH
GVXFKRWKHUIDFWRUVDVPD\EHSUHVFULEHG
3URYLGHGWKDWVXEMHFWWRWKHSUHYLRXVDSSURYDORIWKH&HQWUDO*RYHUQPHQW
WKHFULWHULDPD\EHUHOD[HGIRUWKHPHGLFDOFROOHJHVZKLFKDUHVHWXSLQVXFKDUHDV
DVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
17KH6WDWH*RYHUQPHQWVKDOOZLWKLQWKUHH\HDUVRIWKHFRPPHQFHPHQWRI
WKLV$FWWDNHQHFHVVDU\VWHSVWRHVWDEOLVKD6WDWH0HGLFDO&RXQFLOLIQRVXFK&RXQFLO
H[LVWVLQWKDW6WDWH
:KHUH D 6WDWH$FW FRQIHUV SRZHU XSRQ WKH 6WDWH 0HGLFDO &RXQFLO WR WDNH
GLVFLSOLQDU\DFWLRQVLQUHVSHFWRIDQ\SURIHVVLRQDORUHWKLFDOPLVFRQGXFWE\DUHJLVWHUHG
PHGLFDOSUDFWLWLRQHURUSURIHVVLRQDOWKH6WDWH0HGLFDO&RXQFLOVKDOODFWLQDFFRUGDQFH
ZLWKWKHUHJXODWLRQVPDGHDQGWKHJXLGHOLQHVIUDPHGXQGHUWKLV$FW
3URYLGHGWKDWWLOOVXFKWLPHDVD6WDWH0HGLFDO&RXQFLOLVHVWDEOLVKHGLQD6WDWH
WKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGVKDOOUHFHLYHWKHFRPSODLQWVDQGJULHYDQFHV
557
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
UHODWLQJ WR DQ\ SURIHVVLRQDO RU HWKLFDO PLVFRQGXFW DJDLQVW D UHJLVWHUHG PHGLFDO
SUDFWLWLRQHURUSURIHVVLRQDOLQWKDW6WDWHLQDFFRUGDQFHZLWKVXFKSURFHGXUHDVPD\EH
VSHFLILHGE\WKHUHJXODWLRQV
3URYLGHGIXUWKHUWKDWWKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGRUDVWKHFDVH
PD\EHWKH6WDWH0HGLFDO&RXQFLOVKDOOJLYHDQRSSRUWXQLW\RIKHDULQJWRWKHPHGLFDO
SUDFWLWLRQHURUSURIHVVLRQDOFRQFHUQHGEHIRUHWDNLQJDQ\DFWLRQLQFOXGLQJLPSRVLWLRQ
RIDQ\PRQHWDU\SHQDOW\DJDLQVWVXFKSHUVRQ
$PHGLFDOSUDFWLWLRQHURUSURIHVVLRQDOZKRLVDJJULHYHGE\DQ\DFWLRQWDNHQ
E\D6WDWH0HGLFDO&RXQFLOXQGHUVXEVHFWLRQ2PD\SUHIHUDQDSSHDOWRWKH(WKLFV
DQG0HGLFDO5HJLVWUDWLRQ%RDUGDJDLQVWVXFKDFWLRQDQGWKHGHFLVLRQLIDQ\RIWKH
(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGWKHUHXSRQVKDOOEHELQGLQJRQWKH6WDWH0HGLFDO
&RXQFLOXQOHVVDVHFRQGDSSHDOLVSUHIHUUHGXQGHUVXEVHFWLRQ4
$PHGLFDOSUDFWLWLRQHURUSURIHVVLRQDOZKRLVDJJULHYHGE\WKHGHFLVLRQRIWKH
(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGPD\SUHIHUDQDSSHDOWRWKH&RPPLVVLRQZLWKLQ
VL[W\GD\VRIFRPPXQLFDWLRQRIVXFKGHFLVLRQ
Explanation²)RUWKHSXUSRVHVRIWKLV$FW²
D6WDWHLQFOXGHV8QLRQWHUULWRU\DQGWKHH[SUHVVLRQV6WDWH*RYHUQPHQW
DQG6WDWH0HGLFDO&RXQFLOLQUHODWLRQWRD8QLRQWHUULWRU\VKDOOUHVSHFWLYHO\
PHDQWKH&HQWUDO*RYHUQPHQWDQG8QLRQWHUULWRU\0HGLFDO&RXQFLO
EWKHH[SUHVVLRQSURIHVVLRQDORUHWKLFDOPLVFRQGXFWLQFOXGHVDQ\DFWRI
FRPPLVVLRQRURPLVVLRQDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
RI
1 7KH (WKLFV DQG 0HGLFDO 5HJLVWUDWLRQ %RDUG VKDOO PDLQWDLQ D 1DWLRQDO
5HJLVWHU FRQWDLQLQJ WKH QDPH DGGUHVV DOO UHFRJQLVHG TXDOLILFDWLRQV SRVVHVVHG E\ D
OLFHQVHG PHGLFDO SUDFWLWLRQHU DQGVXFK RWKHU SDUWLFXODUV DV PD\ EH VSHFLILHG E\ WKH
UHJXODWLRQV
7KH1DWLRQDO5HJLVWHUVKDOOEHPDLQWDLQHGLQVXFKIRUPLQFOXGLQJHOHFWURQLF
IRUPLQVXFKPDQQHUDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
7KHPDQQHULQZKLFKDQDPHRUTXDOLILFDWLRQPD\EHDGGHGWRRUUHPRYHG
IURPWKH1DWLRQDO5HJLVWHUDQGWKHJURXQGVIRUUHPRYDOWKHUHRIVKDOOEHVXFKDVPD\
EHVSHFLILHGE\WKHUHJXODWLRQV
7KH 1DWLRQDO 5HJLVWHU VKDOO EH D SXEOLF GRFXPHQW ZLWKLQ WKH PHDQLQJ RI
VHFWLRQRIWKH,QGLDQ(YLGHQFH$FW
7KH1DWLRQDO5HJLVWHUVKDOOEHPDGHDYDLODEOHWRWKHSXEOLFE\SODFLQJLWRQWKH
ZHEVLWHRIWKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUG
(YHU\6WDWH0HGLFDO&RXQFLOVKDOOPDLQWDLQDQGUHJXODUO\XSGDWHWKH6WDWH
5HJLVWHULQWKHVSHFLILHGHOHFWURQLFIRUPDWDQGVXSSO\DSK\VLFDOFRS\RIWKHVDPHWR
WKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGZLWKLQWKUHHPRQWKVRIWKHFRPPHQFHPHQW
RIWKLV$FW
7KH (WKLFV DQG 0HGLFDO 5HJLVWUDWLRQ %RDUG VKDOO HQVXUH HOHFWURQLF
V\QFKURQLVDWLRQRIWKH1DWLRQDO5HJLVWHUDQGWKH6WDWH5HJLVWHULQVXFKDPDQQHUWKDW
DQ\FKDQJHLQRQHUHJLVWHULVDXWRPDWLFDOO\UHIOHFWHGLQWKHRWKHUUHJLVWHU
7KH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGVKDOOPDLQWDLQDVHSDUDWH1DWLRQDO
5HJLVWHULQVXFKIRUPFRQWDLQLQJVXFKSDUWLFXODUVLQFOXGLQJWKHQDPHDGGUHVVDQGDOO
UHFRJQLVHGTXDOLILFDWLRQVSRVVHVVHGE\D&RPPXQLW\+HDOWK3URYLGHU UHIHUUHGWRLQ
VHFWLRQLQVXFKPDQQHUDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
1DWLRQDO
5HJLVWHUDQG
6WDWH5HJLVWHU
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
558
&RPPXQLW\
+HDOWK
3URYLGHU
5LJKWVRI
SHUVRQVWRKDYH
OLFHQFHWR
SUDFWLFHDQG
WREHHQUROOHG
LQ1DWLRQDO
5HJLVWHURU
6WDWH5HJLVWHU
DQGWKHLU
REOLJDWLRQV
WKHUHWR
%DUWR
SUDFWLFH
1 7KH &RPPLVVLRQ PD\ JUDQW OLPLWHG OLFHQFH WR SUDFWLFH PHGLFLQH DW
PLGOHYHO DV &RPPXQLW\ +HDOWK 3URYLGHU WR VXFK SHUVRQ FRQQHFWHG ZLWK PRGHUQ
VFLHQWLILF PHGLFDO SURIHVVLRQ ZKR TXDOLI\ VXFK FULWHULD DV PD\ EH VSHFLILHG E\ WKH
UHJXODWLRQV
3URYLGHGWKDWWKHQXPEHURIOLPLWHGOLFHQFHWREHJUDQWHGXQGHUWKLVVXEVHFWLRQ
VKDOOQRWH[FHHGRQHWKLUGRIWKHWRWDOQXPEHURIOLFHQFHGPHGLFDOSUDFWLWLRQHUVUHJLVWHUHG
XQGHUVXEVHFWLRQ1RIVHFWLRQ
7KH &RPPXQLW\ +HDOWK 3URYLGHU ZKR LV JUDQWHG OLPLWHG OLFHQFHV XQGHU
VXEVHFWLRQ1PD\SUDFWLFHPHGLFLQHWRVXFKH[WHQWLQVXFKFLUFXPVWDQFHVDQGIRU
VXFKSHULRGDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
7KH &RPPXQLW\ +HDOWK 3URYLGHU PD\ SUHVFULEH VSHFLILHG PHGLFLQH
LQGHSHQGHQWO\ RQO\ LQ SULPDU\ DQG SUHYHQWLYH KHDOWKFDUH EXW LQ FDVHV RWKHU WKDQ
SULPDU\DQGSUHYHQWLYHKHDOWKFDUHKHPD\SUHVFULEHPHGLFLQHRQO\XQGHUWKHVXSHUYLVLRQ
RIPHGLFDOSUDFWLWLRQHUVUHJLVWHUHGXQGHUVXEVHFWLRQ1RIVHFWLRQ
1$Q\SHUVRQZKRTXDOLILHVWKH1DWLRQDO([LW7HVWKHOGXQGHUVHFWLRQ
VKDOOEHJUDQWHGDOLFHQFHWRSUDFWLFHPHGLFLQHDQGVKDOOKDYHKLVQDPHDQGTXDOLILFDWLRQV
HQUROOHGLQWKH1DWLRQDO5HJLVWHURUD6WDWH5HJLVWHUDVWKHFDVHPD\EH
3URYLGHGWKDWDSHUVRQZKRKDVEHHQUHJLVWHUHGLQWKH,QGLDQ0HGLFDO5HJLVWHU
PDLQWDLQHGXQGHUWKH,QGLDQ0HGLFDO&RXQFLO$FWSULRUWRWKHFRPLQJLQWRIRUFHRI
WKLV$FWDQGEHIRUHWKH1DWLRQDO([LW7HVWEHFRPHVRSHUDWLRQDOXQGHUVXEVHFWLRQ3RI
VHFWLRQVKDOOEHGHHPHGWRKDYHEHHQUHJLVWHUHGXQGHUWKLV$FWDQGEHHQUROOHGLQ
WKH1DWLRQDO5HJLVWHUPDLQWDLQHGXQGHUWKLV$FW
1RSHUVRQZKRKDVREWDLQHGPHGLFDOTXDOLILFDWLRQIURPDPHGLFDOLQVWLWXWLRQ
HVWDEOLVKHGLQDQ\FRXQWU\RXWVLGH,QGLDDQGLVUHFRJQLVHGDVDPHGLFDOSUDFWLWLRQHULQ
WKDW FRXQWU\ VKDOO DIWHU WKH FRPPHQFHPHQW RI WKLV$FW DQG WKH 1DWLRQDO ([LW 7HVW
EHFRPHVRSHUDWLRQDOXQGHUVXEVHFWLRQ3RIVHFWLRQEHHQUROOHGLQWKH1DWLRQDO
5HJLVWHUXQOHVVKHTXDOLILHVWKH1DWLRQDO([LW7HVW
:KHQDSHUVRQZKRVHQDPHLVHQWHUHGLQWKH6WDWH5HJLVWHURUWKH1DWLRQDO
5HJLVWHU DV WKH FDVH PD\ EH REWDLQV DQ\ WLWOH GLSORPD RU RWKHU TXDOLILFDWLRQ IRU
SURILFLHQF\ LQ VFLHQFHVRU SXEOLF KHDOWKRU PHGLFLQH ZKLFKLV D UHFRJQLVHG PHGLFDO
TXDOLILFDWLRQXQGHUVHFWLRQRUVHFWLRQDVWKHFDVHPD\EHKHVKDOOEHHQWLWOHGWR
KDYHVXFKWLWOHGLSORPDRUTXDOLILFDWLRQHQWHUHGDJDLQVWKLVQDPHLQWKH6WDWH5HJLVWHU
RUWKH1DWLRQDO5HJLVWHUDVWKHFDVHPD\EHLQVXFKPDQQHUDVPD\EHVSHFLILHGE\WKH
UHJXODWLRQV
11RSHUVRQRWKHUWKDQDSHUVRQZKRLVHQUROOHGLQWKH6WDWH5HJLVWHURUWKH
1DWLRQDO5HJLVWHUDVWKHFDVHPD\EHVKDOO²
DEHDOORZHGWRSUDFWLFHPHGLFLQHDVDTXDOLILHGPHGLFDOSUDFWLWLRQHU
EKROGRIILFHDVDSK\VLFLDQRUVXUJHRQRUDQ\RWKHURIILFHE\ZKDWHYHU
QDPHFDOOHGZKLFKLVPHDQWWREHKHOGE\DSK\VLFLDQRUVXUJHRQ
FEHHQWLWOHGWRVLJQRUDXWKHQWLFDWHDPHGLFDORUILWQHVVFHUWLILFDWHRUDQ\
RWKHU FHUWLILFDWH UHTXLUHG E\ DQ\ ODZ WR EH VLJQHG RU DXWKHQWLFDWHG E\ D GXO\
TXDOLILHGPHGLFDOSUDFWLWLRQHU
GEHHQWLWOHGWRJLYHHYLGHQFHDWDQ\LQTXHVWRULQDQ\FRXUWRIODZDVDQ
H[SHUWXQGHUVHFWLRQRIWKH,QGLDQ(YLGHQFH$FWRQDQ\PDWWHUUHODWLQJWR
PHGLFLQH
3URYLGHGWKDWWKH&RPPLVVLRQVKDOOVXEPLWDOLVWRIVXFKPHGLFDOSURIHVVLRQDOV
WRWKH&HQWUDO*RYHUQPHQWLQVXFKPDQQHUDVPD\EHSUHVFULEHG
3URYLGHGIXUWKHUWKDWDIRUHLJQFLWL]HQZKRLVHQUROOHGLQKLVFRXQWU\DVDPHGLFDO
SUDFWLWLRQHULQDFFRUGDQFHZLWKWKHODZUHJXODWLQJWKHUHJLVWUDWLRQRIPHGLFDOSUDFWLWLRQHUV
LQWKDWFRXQWU\PD\EHSHUPLWWHGWHPSRUDU\UHJLVWUDWLRQLQ,QGLDIRUVXFKSHULRGDQGLQ
VXFKPDQQHUDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
RI
RI
559
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
2$Q\SHUVRQZKRFRQWUDYHQHVDQ\RIWKHSURYLVLRQVRIWKLVVHFWLRQVKDOOEH
SXQLVKHGZLWKLPSULVRQPHQWIRUDWHUPZKLFKPD\H[WHQGWRRQH\HDURUZLWKILQHZKLFK
PD\H[WHQGWRILYHODNKUXSHHVRUZLWKERWK
RI
&+$37(59,
5(&2*1,7,21 2) 0(',&$/ 48$/,),&$7,216
17KHPHGLFDOTXDOLILFDWLRQJUDQWHGE\DQ\8QLYHUVLW\RUPHGLFDOLQVWLWXWLRQ
LQ,QGLDVKDOOEHOLVWHGDQGPDLQWDLQHGE\WKH8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUG
RUWKH3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGDVWKHFDVHPD\EHLQVXFKPDQQHUDV
PD\EHVSHFLILHGE\WKHUHJXODWLRQVDQGVXFKPHGLFDOTXDOLILFDWLRQVKDOOEHDUHFRJQLVHG
PHGLFDOTXDOLILFDWLRQIRUWKHSXUSRVHVRIWKLV$FW
$Q\8QLYHUVLW\RUPHGLFDOLQVWLWXWLRQLQ,QGLDZKLFKJUDQWVDQXQGHUJUDGXDWH
RU SRVWJUDGXDWH RU VXSHUVSHFLDOLW\ PHGLFDO TXDOLILFDWLRQ QRW LQFOXGHG LQ WKH OLVW
PDLQWDLQHG E\ WKH 8QGHU*UDGXDWH 0HGLFDO (GXFDWLRQ %RDUG RU WKH 3RVW*UDGXDWH
0HGLFDO(GXFDWLRQ%RDUGDVWKHFDVHPD\EHPD\DSSO\WRWKDW%RDUGIRUJUDQWLQJ
UHFRJQLWLRQWRVXFKTXDOLILFDWLRQ
7KH 8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGRUWKH 3RVW*UDGXDWH0HGLFDO
(GXFDWLRQ %RDUG DV WKH FDVH PD\ EH VKDOO H[DPLQH WKH DSSOLFDWLRQ IRU JUDQW RI
UHFRJQLWLRQWRDPHGLFDOTXDOLILFDWLRQZLWKLQDSHULRGRIVL[PRQWKVLQVXFKPDQQHUDV
PD\EHVSHFLILHGE\WKHUHJXODWLRQV
:KHUHWKH8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGRUWKH3RVW*UDGXDWH
0HGLFDO(GXFDWLRQ%RDUGDVWKHFDVHPD\EHGHFLGHVWRJUDQWUHFRJQLWLRQWRDPHGLFDO
TXDOLILFDWLRQLWVKDOOLQFOXGHVXFKPHGLFDOTXDOLILFDWLRQLQWKHOLVWPDLQWDLQHGE\LWDQG
DOVRVSHFLI\WKHGDWHRIHIIHFWRIVXFKUHFRJQLWLRQ
:KHUHWKH8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGRUWKH3RVW*UDGXDWH
0HGLFDO(GXFDWLRQ%RDUGDVWKHFDVHPD\EHGHFLGHVQRWWRJUDQWUHFRJQLWLRQWRD
PHGLFDOTXDOLILFDWLRQWKH8QLYHUVLW\RUWKHPHGLFDOLQVWLWXWLRQFRQFHUQHGPD\SUHIHUDQ
DSSHDOWRWKH&RPPLVVLRQIRUJUDQWRIUHFRJQLWLRQZLWKLQVL[W\GD\VRIWKHFRPPXQLFDWLRQ
RIVXFKGHFLVLRQLQVXFKPDQQHUDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
7KH &RPPLVVLRQ VKDOO H[DPLQH WKH DSSHDO UHFHLYHG XQGHU VXEVHFWLRQ 5
ZLWKLQDSHULRGRIWZRPRQWKVDQGLILWGHFLGHVWKDWUHFRJQLWLRQPD\EHJUDQWHGWRVXFK
PHGLFDOTXDOLILFDWLRQLWPD\GLUHFWWKH8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGRUWKH
3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGDVWKHFDVHPD\EHWRLQFOXGHVXFKPHGLFDO
TXDOLILFDWLRQLQWKHOLVWPDLQWDLQHGE\WKDW%RDUGLQVXFKPDQQHUDVPD\EHVSHFLILHG
E\WKHUHJXODWLRQV
:KHUH WKH &RPPLVVLRQ GHFLGHV QRW WR JUDQW UHFRJQLWLRQ WR WKH PHGLFDO
TXDOLILFDWLRQRUIDLOVWRWDNHDGHFLVLRQZLWKLQWKHVSHFLILHGSHULRGWKH8QLYHUVLW\RU
WKHPHGLFDOLQVWLWXWLRQFRQFHUQHGPD\SUHIHUDVHFRQGDSSHDOWRWKH&HQWUDO*RYHUQPHQW
ZLWKLQWKLUW\GD\VRIWKHFRPPXQLFDWLRQRIVXFKGHFLVLRQRUODSVHRIVSHFLILHGSHULRG
DVWKHFDVHPD\EH
$OO PHGLFDO TXDOLILFDWLRQV ZKLFK KDYH EHHQ UHFRJQLVHG EHIRUH WKH GDWH RI
FRPPHQFHPHQWRIWKLV$FWDQGDUHLQFOXGHGLQWKH)LUVW6FKHGXOHDQG3DUW,RIWKH7KLUG
6FKHGXOHWRWKH,QGLDQ0HGLFDO&RXQFLO$FWVKDOODOVREHUHFRJQLVHGPHGLFDO
TXDOLILFDWLRQVIRUWKHSXUSRVHVRIWKLV$FWDQGVKDOOEHOLVWHGDQGPDLQWDLQHGE\WKH
8QGHU*UDGXDWH 0HGLFDO (GXFDWLRQ %RDUG RU WKH 3RVW*UDGXDWH 0HGLFDO (GXFDWLRQ
%RDUGDVWKHFDVHPD\EHLQVXFKPDQQHUDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
1:KHUHDQDXWKRULW\LQDQ\FRXQWU\RXWVLGH,QGLDZKLFKE\WKHODZRIWKDW
FRXQWU\ LV HQWUXVWHG ZLWK WKH UHFRJQLWLRQ RI PHGLFDO TXDOLILFDWLRQV LQ WKDW FRXQWU\
PDNHV DQ DSSOLFDWLRQ WR WKH &RPPLVVLRQ IRU JUDQWLQJ UHFRJQLWLRQ WR VXFK PHGLFDO
TXDOLILFDWLRQLQ,QGLDWKH&RPPLVVLRQPD\VXEMHFWWRVXFKYHULILFDWLRQDVLWPD\GHHP
QHFHVVDU\HLWKHUJUDQWRUUHIXVHWRJUDQWUHFRJQLWLRQWRWKDWPHGLFDOTXDOLILFDWLRQ
5HFRJQLWLRQ
RIPHGLFDO
TXDOLILFDWLRQV
JUDQWHGE\
8QLYHUVLWLHVRU
PHGLFDO
LQVWLWXWLRQVLQ
,QGLD
5HFRJQLWLRQ
RIPHGLFDO
TXDOLILFDWLRQV
JUDQWHGE\
PHGLFDO
LQVWLWXWLRQV
RXWVLGH,QGLD
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
560
5HFRJQLWLRQ
RIPHGLFDO
TXDOLILFDWLRQV
JUDQWHGE\
VWDWXWRU\ RU
RWKHUERG\LQ
,QGLD
:LWKGUDZDORI
UHFRJQLWLRQ
JUDQWHGWR
PHGLFDO
TXDOLILFDWLRQ
JUDQWHGE\
PHGLFDO
LQVWLWXWLRQVLQ
,QGLD
3URYLGHGWKDWWKH&RPPLVVLRQVKDOOJLYHDUHDVRQDEOHRSSRUWXQLW\RIEHLQJKHDUG
WRVXFKDXWKRULW\EHIRUHUHIXVLQJWRJUDQWVXFKUHFRJQLWLRQ
$PHGLFDOTXDOLILFDWLRQZKLFKLVJUDQWHGUHFRJQLWLRQE\WKH&RPPLVVLRQXQGHU
VXEVHFWLRQ1VKDOOEHDUHFRJQLVHGPHGLFDOTXDOLILFDWLRQIRUWKHSXUSRVHVRIWKLV$FW
DQGVXFKTXDOLILFDWLRQVKDOOEHOLVWHGDQGPDLQWDLQHGE\WKH&RPPLVVLRQLQVXFKPDQQHU
DVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
:KHUHWKH&RPPLVVLRQUHIXVHVWRJUDQWUHFRJQLWLRQWRWKHPHGLFDOTXDOLILFDWLRQ
XQGHU VXEVHFWLRQ 1 WKH DXWKRULW\ FRQFHUQHG PD\ SUHIHU DQ DSSHDO WR WKH
&HQWUDO*RYHUQPHQWDJDLQVWVXFKGHFLVLRQZLWKLQWKLUW\GD\VRIFRPPXQLFDWLRQWKHUHRI
$OO PHGLFDO TXDOLILFDWLRQV ZKLFK KDYH EHHQ UHFRJQLVHG EHIRUH WKH GDWH RI
FRPPHQFHPHQWRIWKLV$FWDQGDUHLQFOXGHGLQWKH6HFRQG6FKHGXOHDQG3DUW,,RIWKH
7KLUG6FKHGXOHWRWKH,QGLDQ0HGLFDO&RXQFLO$FWVKDOODOVREHUHFRJQLVHGPHGLFDO
TXDOLILFDWLRQVIRUWKHSXUSRVHVRIWKLV$FWDQGVKDOOEHOLVWHGDQGPDLQWDLQHGE\WKH
&RPPLVVLRQLQVXFKPDQQHUDVPD\EHVSHFLILHGE\WKHUHJXODWLRQV
17KHPHGLFDOTXDOLILFDWLRQVJUDQWHGE\DQ\VWDWXWRU\RURWKHUERG\LQ,QGLD
ZKLFKDUHFRYHUHGE\WKHFDWHJRULHVOLVWHGLQWKH6FKHGXOHVKDOOEHUHFRJQLVHGPHGLFDO
TXDOLILFDWLRQVIRUWKHSXUSRVHVRIWKLV$FW
7KH'LSORPDWHRI1DWLRQDO%RDUGLQEURDGVSHFLDOLW\TXDOLILFDWLRQVDQGVXSHU
VSHFLDOLW\TXDOLILFDWLRQVZKHQJUDQWHGLQDPHGLFDOLQVWLWXWLRQZLWKDWWDFKHGKRVSLWDO
RULQDKRVSLWDOZLWKWKHVWUHQJWKRI ILYHKXQGUHGRUPRUHEHGVE\WKH1DWLRQDO%RDUG
RI([DPLQDWLRQVVKDOOEHHTXLYDOHQWLQDOOUHVSHFWVWRWKHFRUUHVSRQGLQJSRVWJUDGXDWH
TXDOLILFDWLRQDQGWKHVXSHUVSHFLDOLW\TXDOLILFDWLRQJUDQWHGXQGHUWKLV$FWEXWLQDOO
RWKHUFDVHVVHQLRUUHVLGHQF\LQDPHGLFDOFROOHJHIRUDQDGGLWLRQDOSHULRGRIRQH\HDU
VKDOOEHUHTXLUHGIRUVXFKTXDOLILFDWLRQWREHHTXLYDOHQWIRUWKHSXUSRVHVRIWHDFKLQJDOVR
7KH&HQWUDO*RYHUQPHQWPD\RQWKHUHFRPPHQGDWLRQRIWKH&RPPLVVLRQDQG
KDYLQJUHJDUGWRWKHREMHFWVRIWKLV$FWE\QRWLILFDWLRQDGGWRRUDVWKHFDVHPD\EH
RPLWIURPWKH6FKHGXOHDQ\FDWHJRULHVRIPHGLFDOTXDOLILFDWLRQVJUDQWHGE\DVWDWXWRU\
RU RWKHU ERG\ LQ ,QGLD DQG RQ VXFK DGGLWLRQ RU DV WKH FDVH PD\ EH RPLVVLRQ WKH
PHGLFDOTXDOLILFDWLRQV JUDQWHG E\VXFK VWDWXWRU\ RURWKHU ERG\LQ,QGLD VKDOO EH RU
VKDOOFHDVHWREHUHFRJQLVHGPHGLFDOTXDOLILFDWLRQVIRUWKHSXUSRVHVRIWKLV$FW
1:KHUHXSRQUHFHLYLQJDUHSRUWIURPWKH0HGLFDO$VVHVVPHQWDQG5DWLQJ
%RDUGXQGHUVHFWLRQRURWKHUZLVHLIWKH&RPPLVVLRQLVRIWKHRSLQLRQWKDW²
D WKH FRXUVHV RI VWXG\ DQG H[DPLQDWLRQ WR EH XQGHUJRQH LQ RU WKH
SURILFLHQF\UHTXLUHGIURPFDQGLGDWHVDWDQ\H[DPLQDWLRQKHOGE\D8QLYHUVLW\RU
PHGLFDO LQVWLWXWLRQ GR QRW FRQIRUP WR WKH VWDQGDUGV VSHFLILHG E\ WKH
8QGHU*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGRUWKH3RVW*UDGXDWH0HGLFDO(GXFDWLRQ
%RDUGDVWKHFDVHPD\EHRU
EWKH VWDQGDUGV DQG QRUPV IRU LQIUDVWUXFWXUH IDFXOW\ DQG TXDOLW\ RI
HGXFDWLRQLQPHGLFDOLQVWLWXWLRQDVGHWHUPLQHGE\WKH8QGHU*UDGXDWH0HGLFDO
(GXFDWLRQ%RDUGRUWKH 3RVW*UDGXDWH0HGLFDO(GXFDWLRQ%RDUGDVWKHFDVHPD\
EH DUH QRW DGKHUHG WR E\ DQ\ 8QLYHUVLW\ RU PHGLFDO LQVWLWXWLRQ DQG VXFK
8QLYHUVLW\RUPHGLFDOLQVWLWXWLRQKDVIDLOHGWRWDNHQHFHVVDU\FRUUHFWLYHDFWLRQWR
PDLQWDLQVSHFLILHGPLQLPXPVWDQGDUGVWKH&RPPLVVLRQPD\LQLWLDWHDFWLRQLQ
DFFRUGDQFHZLWKWKHSURYLVLRQVRIVXEVHFWLRQ2
3URYLGHG WKDW WKH &RPPLVVLRQ VKDOO EHIRUH WDNLQJ DQ\ DFWLRQ IRU suo motu
ZLWKGUDZDORIUHFRJQLWLRQJUDQWHGWRWKHPHGLFDOTXDOLILFDWLRQDZDUGHGE\D8QLYHUVLW\
RUPHGLFDOLQVWLWXWLRQLPSRVHSHQDOW\LQDFFRUGDQFHZLWKWKHSURYLVLRQVRIFODXVHfRI
VXEVHFWLRQ1RIVHFWLRQ
7KH&RPPLVVLRQVKDOODIWHUPDNLQJVXFKIXUWKHULQTXLU\DVLWGHHPVILWDQG
DIWHUKROGLQJFRQVXOWDWLRQVZLWKWKHFRQFHUQHG6WDWH*RYHUQPHQWDQGWKHDXWKRULW\RI
RI
561
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
WKH FRQFHUQHG 8QLYHUVLW\ RU PHGLFDO LQVWLWXWLRQ FRPHV WR WKH FRQFOXVLRQ WKDW WKH
UHFRJQLWLRQJUDQWHGWRDPHGLFDOTXDOLILFDWLRQRXJKWWREHZLWKGUDZQLWPD\E\RUGHU
ZLWKGUDZ UHFRJQLWLRQJUDQWHGWR VXFKPHGLFDOTXDOLILFDWLRQ DQGGLUHFWWKH
8QGHU*UDGXDWH 0HGLFDO (GXFDWLRQ %RDUG RU WKH 3RVW*UDGXDWH 0HGLFDO (GXFDWLRQ
%RDUG DV WKH FDVH PD\ EH WR DPHQG WKH HQWULHV DJDLQVW WKH 8QLYHUVLW\ RU PHGLFDO
LQVWLWXWLRQFRQFHUQHGLQWKHOLVWPDLQWDLQHGE\WKDW%RDUGWRWKHHIIHFWWKDWWKHUHFRJQLWLRQ
JUDQWHGWRVXFKPHGLFDOTXDOLILFDWLRQLVZLWKGUDZQZLWKHIIHFWIURPWKHGDWHVSHFLILHG
LQWKDWRUGHU
:KHUHDIWHUYHULILFDWLRQZLWKWKHDXWKRULW\LQDQ\FRXQWU\RXWVLGH,QGLDWKH
&RPPLVVLRQLVRIWKHRSLQLRQWKDWDUHFRJQLVHGPHGLFDOTXDOLILFDWLRQZKLFKLVLQFOXGHG
LQWKHOLVWPDLQWDLQHGE\LWLVWREHGHUHFRJQLVHGLWPD\E\RUGHUGHUHFRJQLVHVXFK
PHGLFDOTXDOLILFDWLRQDQGUHPRYHLWIURPWKHOLVWPDLQWDLQHGE\WKH&RPPLVVLRQZLWK
HIIHFWIURPWKHGDWHRIVXFKRUGHU
:KHUHWKH&RPPLVVLRQGHHPVLWQHFHVVDU\LWPD\E\DQRUGHUSXEOLVKHGLQ
WKH2IILFLDO*D]HWWHGLUHFWWKDWDQ\PHGLFDOTXDOLILFDWLRQJUDQWHGE\DPHGLFDOLQVWLWXWLRQ
LQDFRXQWU\RXWVLGH,QGLDDIWHUVXFKGDWHDVPD\EHVSHFLILHGLQWKDWQRWLILFDWLRQVKDOO
EHDUHFRJQLVHGPHGLFDOTXDOLILFDWLRQIRUWKHSXUSRVHVRIWKLV$FW
3URYLGHGWKDWPHGLFDOSUDFWLFHE\DSHUVRQSRVVHVVLQJVXFKTXDOLILFDWLRQVKDOO
EHSHUPLWWHGRQO\LIVXFKSHUVRQTXDOLILHV1DWLRQDO([LW7HVW
&+$37(59,,
*5$176$8',7$1'$&&28176
7KH&HQWUDO*RYHUQPHQWPD\DIWHUGXHDSSURSULDWLRQPDGHE\3DUOLDPHQWE\
ODZLQWKLVEHKDOIPDNHWRWKH&RPPLVVLRQJUDQWVRIVXFKVXPVRIPRQH\DVWKH&HQWUDO
*RYHUQPHQWPD\WKLQNILW
1 7KHUH VKDOO EH FRQVWLWXWHG D IXQG WR EH FDOOHG ³WKH 1DWLRQDO 0HGLFDO
&RPPLVVLRQ)XQG´ZKLFKVKDOOIRUPSDUWRIWKHSXEOLFDFFRXQWRI,QGLDDQGWKHUHVKDOO
EHFUHGLWHGWKHUHWR²
DDOO *RYHUQPHQW JUDQWV IHHV SHQDOWLHV DQG FKDUJHV UHFHLYHG E\ WKH
&RPPLVVLRQDQGWKH$XWRQRPRXV%RDUGV
EDOOVXPVUHFHLYHGE\WKH&RPPLVVLRQIURPVXFKRWKHUVRXUFHVDVPD\EH
GHFLGHGE\LW
7KH)XQGVKDOOEHDSSOLHGIRUPDNLQJSD\PHQWWRZDUGV²
DWKHVDODULHVDQGDOORZDQFHVSD\DEOHWRWKH&KDLUSHUVRQDQG0HPEHUVRI
WKH&RPPLVVLRQWKH 3UHVLGHQWVDQG0HPEHUV RIWKH$XWRQRPRXV%RDUGV DQG
WKHDGPLQLVWUDWLYHH[SHQVHVLQFOXGLQJWKHVDODULHVDQGDOORZDQFHVSD\DEOHWRWKH
RIILFHUVDQGRWKHUHPSOR\HHVRIWKH&RPPLVVLRQDQG$XWRQRPRXV%RDUGV
EWKHH[SHQVHVLQFXUUHGLQFDUU\LQJRXW WKHSURYLVLRQVRIWKLV$FWLQFOXGLQJ
LQ FRQQHFWLRQ ZLWK WKH GLVFKDUJH RI WKH IXQFWLRQV RI WKH &RPPLVVLRQ DQG WKH
$XWRQRPRXV%RDUGV
17KH&RPPLVVLRQVKDOOPDLQWDLQSURSHUDFFRXQWVDQGRWKHUUHOHYDQWUHFRUGV
DQGSUHSDUHDQDQQXDOVWDWHPHQWRIDFFRXQWVLQVXFKIRUPDVPD\EHSUHVFULEHGLQ
FRQVXOWDWLRQZLWKWKH&RPSWUROOHUDQG$XGLWRU*HQHUDORI,QGLD
7KH DFFRXQWV RI WKH &RPPLVVLRQ VKDOO EH DXGLWHG E\ WKH &RPSWUROOHU DQG
$XGLWRU*HQHUDO RI ,QGLD DW VXFK LQWHUYDOV DV PD\ EH VSHFLILHG E\ KLP DQG DQ\
H[SHQGLWXUHLQFXUUHGLQFRQQHFWLRQZLWKVXFKDXGLWVKDOOEHSD\DEOHE\WKH&RPPLVVLRQ
WRWKH&RPSWUROOHUDQG$XGLWRU*HQHUDORI,QGLD
'HUHFRJQLWLRQ
RIPHGLFDO
TXDOLILFDWLRQV
JUDQWHGE\
PHGLFDO
LQVWLWXWLRQV
RXWVLGH,QGLD
6SHFLDO
SURYLVLRQLQ
FHUWDLQFDVHV
IRU
UHFRJQLWLRQRI
PHGLFDO
TXDOLILFDWLRQV
*UDQWVE\
&HQWUDO
*RYHUQPHQW
1DWLRQDO
0HGLFDO
&RPPLVVLRQ
)XQG
$XGLWDQG
DFFRXQWV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
562
)XUQLVKLQJRI
UHWXUQVDQG
UHSRUWV WR
&HQWUDO
*RYHUQPHQW
3RZHU RI
&HQWUDO
*RYHUQPHQW
WRJLYH
GLUHFWLRQVWR
&RPPLVVLRQ
DQG
$XWRQRPRXV
%RDUGV
3RZHU RI
&HQWUDO
*RYHUQPHQW
WRJLYH
GLUHFWLRQVWR
6WDWH
*RYHUQPHQWV
,QIRUPDWLRQ
WREH
IXUQLVKHGE\
&RPPLVVLRQ
DQG
SXEOLFDWLRQ
WKHUHRI
2EOLJDWLRQRI
XQLYHUVLWLHV
DQGPHGLFDO
LQVWLWXWLRQV
7KH&RPSWUROOHUDQG$XGLWRU*HQHUDORI,QGLDDQGDQ\RWKHUSHUVRQVDSSRLQWHG
E\KLPLQFRQQHFWLRQZLWKWKHDXGLWRIWKHDFFRXQWVRIWKH&RPPLVVLRQVKDOOKDYHWKH
VDPHULJKWVDQGSULYLOHJHVDQGDXWKRULW\LQFRQQHFWLRQZLWKVXFKDXGLWDVWKH&RPSWUROOHU
DQG$XGLWRU*HQHUDOJHQHUDOO\KDVLQFRQQHFWLRQZLWKWKHDXGLWRI*RYHUQPHQWDFFRXQWV
DQGLQSDUWLFXODUVKDOOKDYHWKHULJKWWRGHPDQGWKHSURGXFWLRQRIDQGFRPSOHWHDFFHVV
WR UHFRUGV ERRNV DFFRXQWV FRQQHFWHG YRXFKHUV DQG RWKHU GRFXPHQWV DQG SDSHUV
DQGWRLQVSHFWWKHRIILFHRIWKH&RPPLVVLRQ
7KH DFFRXQWV RI WKH &RPPLVVLRQ DV FHUWLILHG E\ WKH &RPSWUROOHU DQG
$XGLWRU*HQHUDORI,QGLDRUDQ\RWKHUSHUVRQDSSRLQWHGE\KLPLQWKLVEHKDOIWRJHWKHU
ZLWKWKHDXGLWUHSRUWWKHUHRQVKDOOEHIRUZDUGHGDQQXDOO\E\WKH&RPPLVVLRQWRWKH
&HQWUDO*RYHUQPHQWZKLFKVKDOOFDXVHWKHVDPHWREHODLGDVVRRQDVPD\EHDIWHULWLV
UHFHLYHGEHIRUHHDFK+RXVHRI3DUOLDPHQW
17KH&RPPLVVLRQVKDOOIXUQLVKWRWKH&HQWUDO*RYHUQPHQWDWVXFKWLPHLQ
VXFKIRUPDQGLQVXFKPDQQHUDVPD\EHSUHVFULEHGRUDVWKH&HQWUDO*RYHUQPHQWPD\
GLUHFWVXFKUHSRUWVDQGVWDWHPHQWVFRQWDLQLQJVXFKSDUWLFXODUVLQUHJDUGWRDQ\PDWWHU
XQGHUWKHMXULVGLFWLRQRIWKH&RPPLVVLRQDVWKH&HQWUDO*RYHUQPHQWPD\IURPWLPHWR
WLPHUHTXLUH
7KH&RPPLVVLRQVKDOOSUHSDUHRQFHHYHU\\HDULQVXFKIRUPDQGDWVXFKWLPH
DVPD\EHSUHVFULEHGDQDQQXDOUHSRUWJLYLQJDVXPPDU\RILWVDFWLYLWLHVGXULQJWKH
SUHYLRXV\HDUDQGFRSLHVRIWKHUHSRUWVKDOOEHIRUZDUGHGWRWKH&HQWUDO*RYHUQPHQW
$FRS\RIWKHUHSRUWUHFHLYHGXQGHUVXEVHFWLRQ2VKDOOEHODLGE\WKH&HQWUDO
*RYHUQPHQWDVVRRQDVPD\EHDIWHULWLVUHFHLYHGEHIRUHHDFK+RXVHRI3DUOLDPHQW
&+$37(59,,,
0,6&(//$1(286
1:LWKRXWSUHMXGLFHWRWKHIRUHJRLQJSURYLVLRQVRIWKLV$FWWKH&RPPLVVLRQ
DQGWKH$XWRQRPRXV%RDUGVVKDOOLQH[HUFLVHRIWKHLUSRZHUVDQGGLVFKDUJHRIWKHLU
IXQFWLRQVXQGHUWKLV$FWEHERXQGE\VXFKGLUHFWLRQVRQTXHVWLRQVRISROLF\DVWKH
&HQWUDO*RYHUQPHQWPD\JLYHLQZULWLQJWRWKHPIURPWLPHWRWLPH
3URYLGHG WKDW WKH &RPPLVVLRQ DQG WKH$XWRQRPRXV %RDUGV VKDOO DV IDU DV
SUDFWLFDEOH EH JLYHQ DQ RSSRUWXQLW\ WR H[SUHVV WKHLU YLHZV EHIRUH DQ\ GLUHFWLRQ LV
JLYHQXQGHUWKLVVXEVHFWLRQ
27KHGHFLVLRQRIWKH&HQWUDO*RYHUQPHQWZKHWKHUDTXHVWLRQLVRQHRISROLF\RU
QRWVKDOOEHILQDO
7KH &HQWUDO *RYHUQPHQW PD\ JLYH VXFK GLUHFWLRQV DV LW PD\ GHHP
QHFHVVDU\WRD6WDWH*RYHUQPHQWIRUFDUU\LQJRXWDOORUDQ\RIWKHSURYLVLRQVRIWKLV
$FWDQGWKH6WDWH*RYHUQPHQWVKDOOFRPSO\ZLWKVXFKGLUHFWLRQV
17KH&RPPLVVLRQVKDOOIXUQLVKVXFKUHSRUWVFRSLHVRILWVPLQXWHVDEVWUDFWV
RILWVDFFRXQWVDQGRWKHULQIRUPDWLRQWRWKH&HQWUDO*RYHUQPHQWDVWKDW*RYHUQPHQW
PD\UHTXLUH
27KH&HQWUDO*RYHUQPHQWPD\SXEOLVKLQVXFKPDQQHUDVLWPD\WKLQNILWWKH
UHSRUWV PLQXWHV DEVWUDFWV RI DFFRXQWV DQG RWKHU LQIRUPDWLRQ IXUQLVKHG WR LW XQGHU
VXEVHFWLRQ1
(YHU\8QLYHUVLW\DQGPHGLFDOLQVWLWXWLRQJRYHUQHGXQGHUWKLV$FWVKDOOPDLQWDLQ
DZHEVLWHDWDOOWLPHVDQGGLVSOD\RQLWVZHEVLWHDOOVXFKLQIRUPDWLRQDVPD\EHUHTXLUHG
E\WKH&RPPLVVLRQRUDQ$XWRQRPRXV%RDUGDVWKHFDVHPD\EH
563
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
1 1RWZLWKVWDQGLQJ DQ\WKLQJ FRQWDLQHG LQ WKLV$FW DQ\ VWXGHQW ZKR ZDV
VWXG\LQJIRUDGHJUHHGLSORPDRUFHUWLILFDWHLQDQ\PHGLFDOLQVWLWXWLRQLPPHGLDWHO\
EHIRUH WKH FRPPHQFHPHQW RI WKLV$FW VKDOO FRQWLQXH WR VR VWXG\ DQG FRPSOHWH KLV
FRXUVHIRUVXFKGHJUHHGLSORPDRUFHUWLILFDWHDQGVXFKLQVWLWXWLRQVKDOOFRQWLQXHWR
SURYLGHLQVWUXFWLRQVDQGH[DPLQDWLRQIRUVXFKVWXGHQWLQDFFRUGDQFHZLWKWKHV\OODEXV
DQGVWXGLHVDVH[LVWHGEHIRUHVXFKFRPPHQFHPHQWDQGVXFKVWXGHQWVKDOOEHGHHPHG
WRKDYHFRPSOHWHGKLVFRXUVHRIVWXG\ XQGHUWKLV$FWDQGVKDOOEHDZDUGHGGHJUHH
GLSORPDRUFHUWLILFDWHXQGHUWKLV$FW
21RWZLWKVWDQGLQJDQ\WKLQJFRQWDLQHGLQWKLV$FWZKHUHUHFRJQLWLRQJUDQWHG
WRDPHGLFDOLQVWLWXWLRQKDVODSVHGZKHWKHUE\HIIOX[RIWLPHRUE\LWVYROXQWDU\VXUUHQGHU
RUIRUDQ\RWKHUUHDVRQZKDWVRHYHUVXFKPHGLFDOLQVWLWXWLRQVKDOOFRQWLQXHWRPDLQWDLQ
DQGSURYLGHWKHPLQLPXPVWDQGDUGVUHTXLUHGWREHSURYLGHGXQGHUWKLV$FWWLOOVXFK
WLPHDVDOOFDQGLGDWHVZKRDUHDGPLWWHGLQWKDWPHGLFDOLQVWLWXWLRQFRPSOHWHWKHLUVWXG\
17KHUHVKDOOEHDMRLQWVLWWLQJRIWKH&RPPLVVLRQWKH&HQWUDO&RXQFLORI
+RPRHRSDWK\DQGWKH&HQWUDO&RXQFLORI,QGLDQ0HGLFLQHDWOHDVWRQFHD\HDUDWVXFK
WLPHDQGSODFHDVWKH\PXWXDOO\DSSRLQWWRHQKDQFHWKHLQWHUIDFHEHWZHHQ+RPRHRSDWK\
,QGLDQ6\VWHPVRI0HGLFLQHDQGPRGHUQV\VWHPVRIPHGLFLQH
7KH DJHQGD IRU WKH MRLQW VLWWLQJ PD\ EH SUHSDUHG ZLWK PXWXDO DJUHHPHQW
EHWZHHQWKH&KDLUSHUVRQVRIWKH&RPPLVVLRQ WKH&HQWUDO&RXQFLORI+RPRHRSDWK\
DQGWKH&HQWUDO&RXQFLORI,QGLDQ0HGLFLQHRUEH SUHSDUHGVHSDUDWHO\E\HDFKRIWKHP
7KHMRLQWVLWWLQJUHIHUUHGWRLQVXEVHFWLRQ1PD\E\DQDIILUPDWLYHYRWHRIDOO
PHPEHUV SUHVHQW DQG YRWLQJ GHFLGH RQ DSSURYLQJ VSHFLILF HGXFDWLRQDO PRGXOHV RU
SURJUDPPHVWKDWPD\EHLQWURGXFHGLQWKHXQGHUJUDGXDWHFRXUVHDQGWKHSRVWJUDGXDWH
FRXUVHDFURVVPHGLFDOV\VWHPVDQGSURPRWHPHGLFDOSOXUDOLVP
(YHU\6WDWH*RYHUQPHQWPD\IRUWKHSXUSRVHVRIDGGUHVVLQJRUSURPRWLQJ
SULPDU\KHDOWKFDUHLQUXUDODUHDWDNHQHFHVVDU\PHDVXUHVWRHQKDQFHWKHFDSDFLW\RI
WKHKHDOWKFDUHSURIHVVLRQDOV
7KH&KDLUSHUVRQ0HPEHUVRIILFHUVDQGRWKHUHPSOR\HHVRIWKH&RPPLVVLRQ
DQG WKH 3UHVLGHQW 0HPEHUV DQG RIILFHUV DQG RWKHU HPSOR\HHV RI WKH$XWRQRPRXV
%RDUGVVKDOOEHGHHPHGZKHQDFWLQJRUSXUSRUWLQJWRDFWLQSXUVXDQFHRIDQ\RIWKH
SURYLVLRQVRIWKLV$FWWREHSXEOLFVHUYDQWVZLWKLQWKHPHDQLQJRIVHFWLRQRIWKH
,QGLDQ3HQDO&RGH
1RVXLWSURVHFXWLRQRURWKHUOHJDOSURFHHGLQJVKDOOOLHDJDLQVWWKH*RYHUQPHQW
WKH&RPPLVVLRQRUDQ\$XWRQRPRXV%RDUGRUD6WDWH0HGLFDO&RXQFLORUDQ\&RPPLWWHH
WKHUHRIRUDQ\RIILFHURURWKHUHPSOR\HHRIWKH*RYHUQPHQWRURIWKH&RPPLVVLRQ
DFWLQJXQGHUWKLV$FWIRUDQ\WKLQJZKLFKLVLQJRRGIDLWKGRQHRULQWHQGHGWREHGRQH
XQGHUWKLV$FWRUWKHUXOHVRUUHJXODWLRQVPDGHWKHUHXQGHU
1RFRXUWVKDOOWDNHFRJQL]DQFHRIDQRIIHQFHSXQLVKDEOHXQGHUWKLV$FWH[FHSW
XSRQ D FRPSODLQW LQ ZULWLQJ PDGH LQ WKLV EHKDOI E\ DQ RIILFHU DXWKRULVHG E\ WKH
&RPPLVVLRQRUWKH(WKLFVDQG0HGLFDO5HJLVWUDWLRQ%RDUGRUD6WDWH0HGLFDO&RXQFLO
DVWKHFDVHPD\EH
1,IDWDQ\WLPHWKH&HQWUDO*RYHUQPHQWLVRIRSLQLRQWKDW²
DWKH&RPPLVVLRQLVXQDEOHWRGLVFKDUJHWKHIXQFWLRQVDQGGXWLHVLPSRVHG
RQLWE\RUXQGHUWKHSURYLVLRQVRIWKLV$FWRU
EWKH&RPPLVVLRQKDVSHUVLVWHQWO\PDGHGHIDXOWLQFRPSO\LQJZLWKDQ\
&RPSOHWLRQRI
FRXUVHVRI
VWXGLHVLQ
PHGLFDO
LQVWLWXWLRQV
-RLQWVLWWLQJV
RI
&RPPLVVLRQ
&HQWUDO
&RXQFLOVRI
+RPRHRSDWK\
DQG,QGLDQ
PHGLFLQHWR
HQKDQFH
LQWHUIDFH
EHWZHHQWKHLU
UHVSHFWLYH
V\VWHPVRI
PHGLFLQH
6WDWH
*RYHUQPHQW
WR SURPRWH
SULPDU\
KHDOWKFDUHLQ
UXUDODUHDV
&KDLUSHUVRQ
0HPEHUV
RIILFHUVRI
&RPPLVVLRQ
DQGRI
$XWRQRPRXV
%RDUGV WR EH
SXEOLF
VHUYDQWV
3URWHFWLRQ RI
DFWLRQ WDNHQ
LQJRRGIDLWK
&RJQL]DQFHRI
RIIHQFHV
3RZHU RI
&HQWUDO
*RYHUQPHQW
WR VXSHUVHGH
&RPPLVVLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
564
3RZHU WR PDNH
UXOHV
GLUHFWLRQLVVXHGE\WKH&HQWUDO*RYHUQPHQWXQGHUWKLV$FWRULQWKHGLVFKDUJHRI
WKHIXQFWLRQVDQGGXWLHVLPSRVHGRQLWE\RUXQGHUWKHSURYLVLRQVRIWKLV$FW
WKH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQVXSHUVHGHWKH&RPPLVVLRQIRUVXFKSHULRG
QRWH[FHHGLQJVL[PRQWKVDVPD\EHVSHFLILHGLQWKHQRWLILFDWLRQ
3URYLGHG WKDW EHIRUH LVVXLQJ D QRWLILFDWLRQ XQGHU WKLV VXEVHFWLRQ WKH &HQWUDO
*RYHUQPHQWVKDOOJLYHDUHDVRQDEOHRSSRUWXQLW\WRWKH&RPPLVVLRQWRVKRZFDXVHDV
WRZK\LWVKRXOGQRWEHVXSHUVHGHGDQGVKDOOFRQVLGHUWKHH[SODQDWLRQVDQGREMHFWLRQV
LIDQ\RIWKH&RPPLVVLRQ
8SRQWKHSXEOLFDWLRQRIDQRWLILFDWLRQXQGHUVXEVHFWLRQ1VXSHUVHGLQJWKH
&RPPLVVLRQ²
DDOOWKH0HPEHUVVKDOODVIURPWKHGDWHRIVXSHUVHVVLRQYDFDWHWKHLU
RIILFHVDVVXFK
E DOO WKH SRZHUV IXQFWLRQV DQG GXWLHV ZKLFK PD\ E\ RU XQGHU WKH
SURYLVLRQV RI WKLV $FW EH H[HUFLVHG RU GLVFKDUJHG E\ RU RQ EHKDOI RI WKH
&RPPLVVLRQVKDOOXQWLOWKH&RPPLVVLRQLVUHFRQVWLWXWHGXQGHUVXEVHFWLRQ3
EHH[HUFLVHGDQGGLVFKDUJHGE\VXFKSHUVRQRUSHUVRQVDVWKH&HQWUDO*RYHUQPHQW
PD\GLUHFW
FDOO SURSHUW\ RZQHG RU FRQWUROOHG E\ WKH &RPPLVVLRQ VKDOO XQWLO WKH
&RPPLVVLRQ LV UHFRQVWLWXWHG XQGHU VXEVHFWLRQ 3 YHVW LQ WKH &HQWUDO
*RYHUQPHQW
2QWKHH[SLUDWLRQRIWKHSHULRGRIVXSHUVHVVLRQVSHFLILHGLQWKHQRWLILFDWLRQ
LVVXHGXQGHUVXEVHFWLRQ1WKH&HQWUDO*RYHUQPHQWPD\²
DH[WHQGWKHSHULRGRIVXSHUVHVVLRQIRUVXFKIXUWKHUWHUPQRWH[FHHGLQJ
VL[PRQWKVDVLWPD\FRQVLGHUQHFHVVDU\RU
EUHFRQVWLWXWHWKH&RPPLVVLRQE\IUHVKDSSRLQWPHQWDQGLQVXFKFDVH
WKH0HPEHUVZKRYDFDWHGWKHLURIILFHVXQGHUFODXVHaRIVXEVHFWLRQ2VKDOO
QRWEHGHHPHGGLVTXDOLILHGIRUDSSRLQWPHQW
3URYLGHGWKDWWKH&HQWUDO*RYHUQPHQWPD\DWDQ\WLPHEHIRUHWKHH[SLUDWLRQRI
WKHSHULRGRIVXSHUVHVVLRQZKHWKHUDVRULJLQDOO\VSHFLILHGXQGHUVXEVHFWLRQ1RUDV
H[WHQGHGXQGHUWKLVVXEVHFWLRQWDNHDFWLRQXQGHUFODXVHbRIWKLVVXEVHFWLRQ
7KH &HQWUDO *RYHUQPHQW VKDOO FDXVH D QRWLILFDWLRQ LVVXHG
XQGHUVXEVHFWLRQ 1 DQG D IXOO UHSRUW RI DQ\ DFWLRQ WDNHQ XQGHU WKLV VHFWLRQ
DQG WKH FLUFXPVWDQFHV OHDGLQJ WR VXFK DFWLRQ WR EH ODLG EHIRUH ERWK +RXVHV RI
3DUOLDPHQWDWWKHHDUOLHVWRSSRUWXQLW\
17KH&HQWUDO*RYHUQPHQWPD\E\QRWLILFDWLRQPDNHUXOHVWRFDUU\RXWWKH
SXUSRVHVRIWKLV$FW
,QSDUWLFXODUDQGZLWKRXWSUHMXGLFHWRWKHJHQHUDOLW\RIWKHIRUHJRLQJSRZHU
VXFKUXOHVPD\SURYLGHIRUDOORUDQ\RIWKHIROORZLQJPDWWHUVQDPHO\²
DWKHPDQQHURIDSSRLQWLQJVL[0HPEHUVRIWKH&RPPLVVLRQRQURWDWLRQDO
EDVLVIURPDPRQJVWWKHQRPLQHHVRIWKH6WDWHVDQG8QLRQWHUULWRULHVLQWKH0HGLFDO
$GYLVRU\&RXQFLOXQGHUFODXVHbRIVXEVHFWLRQ4RIVHFWLRQ
E WKH PDQQHU RI DSSRLQWLQJ ILYH PHPEHUV RI WKH &RPPLVVLRQ XQGHU
FODXVHcRIVXEVHFWLRQ4RIVHFWLRQ
FWKHPDQQHURIQRPLQDWLQJ RQH H[SHUWE\WKH&HQWUDO*RYHUQPHQWXQGHU
FODXVHcRIVXEVHFWLRQ1RIVHFWLRQ
565
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
GWKHVDODU\DQGDOORZDQFHVSD\DEOHWRDQGRWKHUWHUPVDQGFRQGLWLRQVRI
VHUYLFHRIWKH&KDLUSHUVRQDQG0HPEHUVXQGHUVXEVHFWLRQ4RIVHFWLRQ
HWKHIRUPDQGWKHPDQQHURIPDNLQJGHFODUDWLRQXQGHUVXEVHFWLRQ6RI
VHFWLRQ
IWKHTXDOLILFDWLRQVDQGH[SHULHQFHWREHSRVVHVVHGE\WKH6HFUHWDU\RIWKH
&RPPLVVLRQXQGHUVXEVHFWLRQ2RIVHFWLRQ
JWKHVDODULHVDQGDOORZDQFHVSD\DEOHWRDQGRWKHUWHUPVDQGFRQGLWLRQV
RIVHUYLFHRIWKH6HFUHWDU\RIILFHUVDQGRWKHUHPSOR\HHVRIWKH&RPPLVVLRQ XQGHU
VXEVHFWLRQ6RIVHFWLRQ
KWKHRWKHUSRZHUVDQGIXQFWLRQVRIWKH&RPPLVVLRQXQGHUFODXVHjRI
VXEVHFWLRQ1RIVHFWLRQ
LWKHPHGLFDOTXDOLILFDWLRQDQGH[SHULHQFHWREHSRVVHVVHGE\DPHPEHU
XQGHUWKHVHFRQGSURYLVRWRVHFWLRQ
MWKH PDQQHU RI FKRRVLQJ SDUWWLPH 0HPEHUV XQGHU VXEVHFWLRQ 5 RI
VHFWLRQ
NWKHVDODU\DQGDOORZDQFHVSD\DEOHWRDQGRWKHUWHUPVDQGFRQGLWLRQVRI
VHUYLFH RI WKH 3UHVLGHQW DQG 0HPEHUV RI DQ $XWRQRPRXV %RDUG XQGHU
VXEVHFWLRQ 2 DQG WKH DOORZDQFHV SD\DEOH WR SDUWWLPH 0HPEHUV XQGHU WKH
SURYLVRWKHUHXQGHURIVHFWLRQ
OWKHRWKHUIDFWRUVXQGHUFODXVHdRIVHFWLRQ
PWKH PDQQHU RI VXEPLWWLQJ D OLVW RI PHGLFDO SURIHVVLRQDOV XQGHUWKH
VHFRQGSURYLVRWRVXEVHFWLRQ1RIVHFWLRQ
Q WKH IRUP IRU SUHSDULQJ DQQXDO VWDWHPHQW RI DFFRXQWV
XQGHUVXEVHFWLRQ1RIVHFWLRQ
RWKHWLPHZLWKLQZKLFKDQGWKHIRUPDQGWKHPDQQHULQZKLFKWKHUHSRUWV
DQGVWDWHPHQWVVKDOOEHIXUQLVKHGE\WKH&RPPLVVLRQDQGWKHSDUWLFXODUVZLWK
UHJDUG WR DQ\ PDWWHU DV PD\ EH UHTXLUHG E\ WKH &HQWUDO *RYHUQPHQW XQGHU
VXEVHFWLRQ1RIVHFWLRQ
SWKHIRUPDQGWKHWLPHIRUSUHSDULQJDQQXDOUHSRUWXQGHUVXEVHFWLRQ2
RIVHFWLRQ
TDQ\RWKHUPDWWHULQUHVSHFWRIZKLFKSURYLVLRQLVWREHPDGHE\UXOHV
17KH&RPPLVVLRQPD\DIWHUSUHYLRXVSXEOLFDWLRQE\QRWLILFDWLRQPDNH
UHJXODWLRQV FRQVLVWHQW ZLWK WKLV$FW DQG WKH UXOHV PDGH WKHUHXQGHU WR FDUU\ RXW WKH
SURYLVLRQVRIWKLV$FW
,QSDUWLFXODUDQGZLWKRXWSUHMXGLFHWRWKHJHQHUDOLW\RIWKHIRUHJRLQJSRZHU
VXFKUHJXODWLRQVPD\SURYLGHIRUDOORUDQ\RIWKHIROORZLQJPDWWHUVQDPHO\²
D WKH IXQFWLRQV WR EH GLVFKDUJHG E\ WKH 6HFUHWDU\ RI WKH &RPPLVVLRQ
XQGHUVXEVHFWLRQ4RIVHFWLRQ
EWKHSURFHGXUHLQDFFRUGDQFHZLWKZKLFKH[SHUWVDQGSURIHVVLRQDOVPD\
EH HQJDJHG DQG WKH QXPEHU RI VXFK H[SHUWV DQG SURIHVVLRQDOV XQGHU
VXEVHFWLRQ7RIVHFWLRQ
F WKH SURFHGXUH WR EH IROORZHG DW WKH PHHWLQJV RI &RPPLVVLRQ
LQFOXGLQJWKHTXRUXPDWLWVPHHWLQJVXQGHUVXEVHFWLRQ3RIVHFWLRQ
GWKHTXDOLW\DQGVWDQGDUGVWREHPDLQWDLQHGLQPHGLFDOHGXFDWLRQXQGHU
FODXVHaRIVXEVHFWLRQ1RIVHFWLRQ
HWKHPDQQHURIUHJXODWLQJPHGLFDOLQVWLWXWLRQVPHGLFDOUHVHDUFKHVDQG
PHGLFDOSURIHVVLRQDOVXQGHUFODXVHbRIVXEVHFWLRQ1RIVHFWLRQ
3RZHU WR
PDNH
UHJXODWLRQV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
566
IWKHPDQQHURIIXQFWLRQLQJRIWKH&RPPLVVLRQWKH$XWRQRPRXV%RDUGV
DQGWKH6WDWH0HGLFDO&RXQFLOVXQGHUFODXVHdRIVXEVHFWLRQ1RIVHFWLRQ
J WKHSURFHGXUHWREHIROORZHGDWWKHPHHWLQJVRIWKH0HGLFDO$GYLVRU\
&RXQFLO LQFOXGLQJ WKH TXRUXP DW LWV PHHWLQJV XQGHU VXEVHFWLRQ 3 RI
VHFWLRQ
KWKH RWKHU ODQJXDJHV LQ ZKLFK DQG WKH PDQQHU LQ ZKLFK WKH 1DWLRQDO
(OLJLELOLW\FXP(QWUDQFH 7HVW VKDOO EH FRQGXFWHG XQGHU VXEVHFWLRQ 2 RI
VHFWLRQ
L WKH PDQQHU RI FRQGXFWLQJ FRPPRQ FRXQVHOOLQJ E\ WKH GHVLJQDWHG
DXWKRULW\IRUDGPLVVLRQWRWKHXQGHUJUDGXDWHDQGSRVWJUDGXDWHVXSHUVSHFLDOLW\
PHGLFDOHGXFDWLRQXQGHUVXEVHFWLRQ3RIVHFWLRQ
MWKHGHVLJQDWHGDXWKRULW\DQGWKHPDQQHUIRU FRQGXFWLQJWKH1DWLRQDO
([LW7HVWXQGHUVXEVHFWLRQ2RIVHFWLRQ
NWKHPDQQHULQZKLFKDSHUVRQZLWKIRUHLJQPHGLFDOTXDOLILFDWLRQVKDOO
TXDOLI\1DWLRQDO([LW7HVWXQGHUVXEVHFWLRQ4RIVHFWLRQ
OWKH PDQQHU LQ ZKLFK DGPLVVLRQ WR WKH SRVWJUDGXDWH EURDGVSHFLDOLW\
PHGLFDO HGXFDWLRQ VKDOO EH PDGH RQ WKH EDVLV RI 1DWLRQDO ([LW 7HVW XQGHU
VXEVHFWLRQ5RIVHFWLRQ
PWKH PDQQHU RI FRQGXFWLQJ FRPPRQ FRXQVHOOLQJ E\ WKH GHVLJQDWHG
DXWKRULW\IRUDGPLVVLRQWRWKHSRVWJUDGXDWHEURDGVSHFLDOLW\PHGLFDOHGXFDWLRQ
XQGHUVXEVHFWLRQ6RIVHFWLRQ
QWKH QXPEHU RI DQG WKH PDQQHU LQ ZKLFK WKH H[SHUWV SURIHVVLRQDOV
RIILFHUVDQGRWKHUHPSOR\HHVVKDOOEHPDGHDYDLODEOHE\WKH&RPPLVVLRQWRWKH
$XWRQRPRXV%RDUGVXQGHUVHFWLRQ
RWKHFXUULFXOXPDWXQGHUJUDGXDWHOHYHOXQGHUFODXVHbRIVXEVHFWLRQ1
RIVHFWLRQ
SWKHFXUULFXOXPIRUSULPDU\PHGLFLQHFRPPXQLW\ PHGLFLQHDQGIDPLO\
PHGLFLQHXQGHUFODXVHcRIVXEVHFWLRQ1RIVHFWLRQ
TWKHPDQQHURILPSDUWLQJXQGHUJUDGXDWHFRXUVHVE\PHGLFDOLQVWLWXWLRQV
XQGHUFODXVHdRIVXEVHFWLRQ1RIVHFWLRQ
UWKHPLQLPXPUHTXLUHPHQWVDQGVWDQGDUGVIRUFRQGXFWLQJFRXUVHVDQG
H[DPLQDWLRQV IRU XQGHUJUDGXDWHV LQ PHGLFDO LQVWLWXWLRQV XQGHU FODXVH e RI
VXEVHFWLRQ1RIVHFWLRQ
V WKH VWDQGDUGV DQG QRUPV IRU LQIUDVWUXFWXUH IDFXOW\ DQG TXDOLW\ RI
HGXFDWLRQ DW XQGHUJUDGXDWH OHYHO LQ PHGLFDO LQVWLWXWLRQV XQGHU FODXVH f RI
VXEVHFWLRQ1RIVHFWLRQ
WWKHVWDQGDUGVRIPHGLFDOHGXFDWLRQDWWKHSRVWJUDGXDWHOHYHODQG
VXSHUVSHFLDOLW\OHYHOXQGHUFODXVHaRIVXEVHFWLRQ1RIVHFWLRQ
XWKHFXUULFXOXPDWSRVWJUDGXDWHOHYHODQGVXSHUVSHFLDOLW\OHYHOXQGHU
FODXVHbRIVXEVHFWLRQ1RIVHFWLRQ
YWKHPDQQHURILPSDUWLQJSRVWJUDGXDWHDQGVXSHUVSHFLDOLW\FRXUVHVE\
PHGLFDOLQVWLWXWLRQVXQGHUFODXVHcRIVXEVHFWLRQ1RIVHFWLRQ
ZWKHPLQLPXPUHTXLUHPHQWVDQGVWDQGDUGVIRUFRQGXFWLQJSRVWJUDGXDWH
DQG VXSHUVSHFLDOLW\ FRXUVHV DQG H[DPLQDWLRQV LQ PHGLFDO LQVWLWXWLRQV XQGHU
FODXVHdRIVXEVHFWLRQ1RIVHFWLRQ
567
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
[WKH VWDQGDUGV DQG QRUPV IRU LQIUDVWUXFWXUH IDFXOW\ DQG TXDOLW\ RI
HGXFDWLRQLQPHGLFDOLQVWLWXWLRQVFRQGXFWLQJSRVWJUDGXDWHDQGVXSHUVSHFLDOLW\
PHGLFDOHGXFDWLRQXQGHUFODXVHeRIVXEVHFWLRQ1RIVHFWLRQ
\WKHSURFHGXUHIRUDVVHVVLQJDQGUDWLQJWKHPHGLFDO LQVWLWXWLRQV XQGHU
FODXVHaRIVXEVHFWLRQ1RIVHFWLRQ
]WKH PDQQHU RI FDUU\LQJ RXW LQVSHFWLRQV RI PHGLFDO LQVWLWXWLRQV IRU
DVVHVVLQJ DQG UDWLQJ VXFK LQVWLWXWLRQV XQGHU FODXVH c RI VXEVHFWLRQ 1 RI
VHFWLRQ
zaWKHPDQQHURIFRQGXFWLQJDQGWKHPDQQHURIHPSDQHOOLQJLQGHSHQGHQW
UDWLQJDJHQFLHVWRFRQGXFWDVVHVVPHQWDQGUDWLQJRIPHGLFDOLQVWLWXWLRQVXQGHU
FODXVHdRIVXEVHFWLRQ1RIVHFWLRQ
zb WKHPDQQHURIPDNLQJDYDLODEOHRQZHEVLWHRULQSXEOLFGRPDLQWKH
DVVHVVPHQWDQGUDWLQJVRIPHGLFDOLQVWLWXWLRQVXQGHUFODXVHeRIVXEVHFWLRQ1
RIVHFWLRQ
zcWKHPHDVXUHVWREHWDNHQDJDLQVWDPHGLFDOLQVWLWXWLRQIRULWVIDLOXUHWR
PDLQWDLQWKHPLQLPXPHVVHQWLDOVWDQGDUGVXQGHUFODXVHfRIVXEVHFWLRQ1RI
VHFWLRQ
zdWKHPDQQHURIUHJXODWLQJSURIHVVLRQDOFRQGXFWDQGSURPRWLQJPHGLFDO
HWKLFVXQGHUFODXVHbRIVXEVHFWLRQ1RIVHFWLRQ
zeWKHIRUPRIVFKHPHWKHSDUWLFXODUVWKHUHRIWKHIHHWREHDFFRPSDQLHG
DQGWKHPDQQHURIVXEPLWWLQJVFKHPHIRUHVWDEOLVKLQJDQHZPHGLFDOFROOHJHRU
IRU VWDUWLQJ DQ\ SRVWJUDGXDWH FRXUVH RU IRU LQFUHDVLQJ QXPEHU RI VHDWVXQGHU
VXEVHFWLRQ2RIVHFWLRQ
zfWKHPDQQHURIPDNLQJDQDSSHDOWRWKH&RPPLVVLRQIRUDSSURYDORIWKH
VFKHPHXQGHUVXEVHFWLRQ5RIVHFWLRQ
zgWKHDUHDVLQUHVSHFWRIZKLFKFULWHULDPD\EHUHOD[HGXQGHUWKHSURYLVR
WRVHFWLRQ
zhWKHPDQQHURIWDNLQJGLVFLSOLQDU\DFWLRQE\D6WDWH0HGLFDO&RXQFLOIRU
SURIHVVLRQDO RU HWKLFDO PLVFRQGXFW RI UHJLVWHUHG PHGLFDO SUDFWLWLRQHU RU
SURIHVVLRQDODQGWKHSURFHGXUHIRUUHFHLYLQJFRPSODLQWVDQGJULHYDQFHVE\(WKLFV
DQG0HGLFDO5HJLVWUDWLRQ%RDUGXQGHUVXEVHFWLRQ2RIVHFWLRQ
ziWKHDFWRIFRPPLVVLRQRURPLVVLRQ ZKLFKDPRXQWVWRSURIHVVLRQDORU
HWKLFDOPLVFRQGXFWXQGHUFODXVHbRIWKHExplanation WRVHFWLRQ
zj RWKHU SDUWLFXODUV WR EH FRQWDLQHG LQ D 1DWLRQDO 5HJLVWHU XQGHU
VXEVHFWLRQ1RIVHFWLRQ
zkWKHIRUPLQFOXGLQJWKHHOHFWURQLFIRUPDQGWKHPDQQHURI PDLQWDLQLQJ
WKH1DWLRQDO5HJLVWHUXQGHUVXEVHFWLRQ2RIVHFWLRQ
zl WKHPDQQHULQZKLFKDQ\QDPHRUTXDOLILFDWLRQPD\EHDGGHGWRRU
UHPRYHGIURPWKH1DWLRQDO5HJLVWHUDQGWKHJURXQGVIRUUHPRYDOWKHUHRIXQGHU
VXEVHFWLRQ3RIVHFWLRQ
zmWKHIRUPDQGPDQQHULQZKLFKWKH1DWLRQDO5HJLVWHUIRUUHJLVWHULQJ
&RPPXQLW\ +HDOWK 3URYLGHU LV WR EH PDLQWDLQHG XQGHU VXEVHFWLRQ 8 RI
VHFWLRQ
zn WKH FULWHULD IRU JUDQWLQJ OLPLWHG OLFHQFH WR SUDFWLFH PHGLFLQH XQGHU
VXEVHFWLRQ1RIVHFWLRQ
zoWKHH[WHQWWKHFLUFXPVWDQFHVDQGWKHSHULRGXQGHUVXEVHFWLRQ2RI
VHFWLRQ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
568
5XOHVDQG
UHJXODWLRQVWR
EHODLGEHIRUH
3DUOLDPHQW
3RZHU WR
UHPRYH
GLIILFXOWLHV
5HSHDODQG
VDYLQJ
zpWKHPDQQHURIOLVWLQJDQGPDLQWDLQLQJPHGLFDOTXDOLILFDWLRQVJUDQWHGE\
D8QLYHUVLW\RUPHGLFDOLQVWLWXWLRQLQ,QGLDXQGHUVXEVHFWLRQ1RIVHFWLRQ
zq WKHPDQQHURIH[DPLQLQJWKHDSSOLFDWLRQIRUJUDQWRIUHFRJQLWLRQXQGHU
VXEVHFWLRQ3RIVHFWLRQ
zr WKH PDQQHU RI SUHIHUULQJ DQ DSSHDO WR WKH &RPPLVVLRQ IRU JUDQW RI
UHFRJQLWLRQXQGHUVXEVHFWLRQ5RIVHFWLRQ
zsWKHPDQQHURILQFOXGLQJD PHGLFDOTXDOLILFDWLRQLQWKHOLVWPDLQWDLQHGE\
WKH%RDUGXQGHUVXEVHFWLRQ6RIVHFWLRQ
zt WKH PDQQHU RI OLVWLQJ DQG PDLQWDLQLQJ PHGLFDO TXDOLILFDWLRQV ZKLFK
KDYH EHHQ JUDQWHG UHFRJQLWLRQ EHIRUH WKH GDWH RI FRPPHQFHPHQW RI WKLV $FW
XQGHUVXEVHFWLRQ8RIVHFWLRQ
(YHU\UXOHDQGHYHU\UHJXODWLRQPDGHDQGHYHU\QRWLILFDWLRQLVVXHGXQGHU
WKLV$FWVKDOOEHODLGDVVRRQDVPD\EHDIWHULWLVPDGHEHIRUHHDFK+RXVHRI3DUOLDPHQW
ZKLOHLWLVLQVHVVLRQIRUDWRWDOSHULRGRIWKLUW\GD\VZKLFKPD\EHFRPSULVHGLQRQH
VHVVLRQRULQWZRRUPRUHVXFFHVVLYHVHVVLRQVDQGLIEHIRUHWKHH[SLU\RIWKHVHVVLRQ
LPPHGLDWHO\IROORZLQJWKHVHVVLRQRUWKHVXFFHVVLYHVHVVLRQVDIRUHVDLGERWK+RXVHV
DJUHHLQPDNLQJDQ\PRGLILFDWLRQLQWKHUXOHRUUHJXODWLRQRUQRWLILFDWLRQERWK+RXVHV
DJUHHWKDWWKHUXOHRUUHJXODWLRQRUQRWLILFDWLRQVKRXOGQRWEHPDGHWKHUXOHRUUHJXODWLRQ
RUQRWLILFDWLRQVKDOOWKHUHDIWHUKDYHHIIHFWRQO\LQVXFKPRGLILHGIRUPRUEHRIQRHIIHFW
DVWKH FDVH PD\EH VR KRZHYHU WKDWDQ\ VXFK PRGLILFDWLRQRUDQQXOPHQW VKDOO EH
ZLWKRXWSUHMXGLFHWRWKHYDOLGLW\RIDQ\WKLQJSUHYLRXVO\GRQHXQGHUWKDWUXOHRUUHJXODWLRQ
RUQRWLILFDWLRQ
1,IDQ\GLIILFXOW\DULVHVLQJLYLQJHIIHFWWRWKHSURYLVLRQVRIWKLV$FWWKH
&HQWUDO *RYHUQPHQW PD\ E\ RUGHU SXEOLVKHG LQ WKH 2IILFLDO *D]HWWH PDNH VXFK
SURYLVLRQVQRWLQFRQVLVWHQWZLWKWKHSURYLVLRQVRIWKLV$FWDVPD\DSSHDUWRLWWREH
QHFHVVDU\IRUUHPRYLQJWKHGLIILFXOW\
3URYLGHG WKDW QR RUGHU VKDOO EH PDGH XQGHU WKLV VHFWLRQ DIWHU WKH H[SLU\ RI D
SHULRGRIWZR\HDUVIURPWKHFRPPHQFHPHQWRIWKLV$FW
2(YHU\RUGHUPDGHXQGHUWKLVVHFWLRQVKDOOEHODLGDVVRRQDVPD\EHDIWHULWLV
PDGHEHIRUHHDFK+RXVHRI3DUOLDPHQW
1 :LWKHIIHFWIURPVXFKGDWHDVWKH&HQWUDO*RYHUQPHQWPD\DSSRLQWLQWKLV
EHKDOI WKH ,QGLDQ 0HGLFDO &RXQFLO$FW VKDOO VWDQG UHSHDOHG DQG WKH 0HGLFDO
&RXQFLORI,QGLDFRQVWLWXWHGXQGHUVXEVHFWLRQ1RIVHFWLRQRIWKHVDLG$FWVKDOO
VWDQGGLVVROYHG
1RWZLWKVWDQGLQJWKHUHSHDORIWKH$FWUHIHUUHGWRLQVXEVHFWLRQ1LWVKDOO
QRWDIIHFW²
DWKHSUHYLRXVRSHUDWLRQRIWKH$FWVRUHSHDOHGRUDQ\WKLQJGXO\GRQHRU
VXIIHUHGWKHUHXQGHURU
EDQ\ULJKWSULYLOHJHREOLJDWLRQRUOLDELOLW\DFTXLUHGDFFUXHGRULQFXUUHG
XQGHUWKH$FWVRUHSHDOHGRU
FDQ\SHQDOW\LQFXUUHGLQUHVSHFWRIDQ\FRQWUDYHQWLRQXQGHUWKH$FWVR
UHSHDOHGRU
G DQ\ SURFHHGLQJ RU UHPHG\ LQ UHVSHFW RI DQ\ VXFK ULJKW SULYLOHJH
REOLJDWLRQ OLDELOLW\ SHQDOW\ DV DIRUHVDLG DQG DQ\ VXFK SURFHHGLQJ RU UHPHG\
PD\EHLQVWLWXWHGFRQWLQXHGRUHQIRUFHGDQGDQ\VXFKSHQDOW\PD\EHLPSRVHG
DVLIWKDW$FWKDGQRWEHHQUHSHDOHG
2QWKHGLVVROXWLRQRIWKH0HGLFDO&RXQFLORI,QGLDWKHSHUVRQDSSRLQWHGDV
WKH&KDLUPDQRIWKH 0HGLFDO&RXQFLORI,QGLDDQGHYHU\RWKHUSHUVRQDSSRLQWHGDVWKH
RI
569
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
RI
RI
0HPEHUDQGDQ\RIILFHUDQGRWKHUHPSOR\HHRIWKDW&RXQFLODQGKROGLQJRIILFHDVVXFK
LPPHGLDWHO\ EHIRUH VXFK GLVVROXWLRQ VKDOO YDFDWH WKHLU UHVSHFWLYH RIILFHV DQG VXFK
&KDLUPDQDQGRWKHU0HPEHUVVKDOOEHHQWLWOHGWRFODLPFRPSHQVDWLRQQRWH[FHHGLQJ
WKUHHPRQWKV SD\DQGDOORZDQFHVIRUWKHSUHPDWXUHWHUPLQDWLRQRIWHUPRIWKHLURIILFH
RURIDQ\FRQWUDFWRIVHUYLFH
3URYLGHGWKDWDQ\RIILFHURURWKHUHPSOR\HHZKRKDVEHHQLPPHGLDWHO\EHIRUH
WKHGLVVROXWLRQRIWKH0HGLFDO&RXQFLORI,QGLDDSSRLQWHGRQGHSXWDWLRQEDVLVWRWKH
0HGLFDO&RXQFLORI,QGLDVKDOORQVXFKGLVVROXWLRQVWDQGUHYHUWHGWRKLVSDUHQWFDGUH
0LQLVWU\RU'HSDUWPHQWDVWKHFDVHPD\EH
3URYLGHGIXUWKHUWKDWDQ\RIILFHURURWKHUHPSOR\HHZKRKDVEHHQLPPHGLDWHO\
EHIRUHWKHGLVVROXWLRQRIWKH0HGLFDO&RXQFLORI,QGLDHPSOR\HGRQUHJXODURUFRQWUDFWXDO
EDVLVE\WKH0HGLFDO&RXQFLORI,QGLDVKDOORQDQGIURPVXFKGLVVROXWLRQFHDVHWREH
WKHRIILFHURUHPSOR\HHRIWKH0HGLFDO&RXQFLORI,QGLDDQGKLVHPSOR\PHQWLQWKH
0HGLFDO&RXQFLORI,QGLDVWDQGWHUPLQDWHGZLWKLPPHGLDWHHIIHFW
3URYLGHGDOVRWKDWVXFKRIILFHURUHPSOR\HHRIWKH0HGLFDO&RXQFLORI,QGLDVKDOO
EHHQWLWOHGWRVXFKFRPSHQVDWLRQIRUWKHSUHPDWXUHWHUPLQDWLRQRIKLVHPSOR\PHQW
ZKLFKVKDOOQRWEHOHVVWKDQWKUHHPRQWKV SD\DQGDOORZDQFHVDVPD\EHSUHVFULEHG
1RWZLWKVWDQGLQJWKHUHSHDORIWKHDIRUHVDLGHQDFWPHQWDQ\RUGHUPDGHDQ\
OLFHQFHWRSUDFWLFHLVVXHGDQ\UHJLVWUDWLRQPDGHDQ\SHUPLVVLRQWRVWDUWQHZPHGLFDO
FROOHJHRUWRVWDUWKLJKHUFRXUVHRIVWXGLHVRUIRULQFUHDVHLQWKHDGPLVVLRQFDSDFLW\
JUDQWHGDQ\UHFRJQLWLRQRIPHGLFDOTXDOLILFDWLRQVJUDQWHGXQGHUWKH,QGLDQ0HGLFDO
&RXQFLO$FWZKLFKDUHLQIRUFHDVRQWKHGDWHRIFRPPHQFHPHQWRIWKLV$FWVKDOO
FRQWLQXHWREHLQIRUFHWLOOWKHGDWHRIWKHLUH[SLU\IRUDOOSXUSRVHVDVLIWKH\KDGEHHQ
LVVXHG RU JUDQWHG XQGHU WKH SURYLVLRQV RI WKLV$FW RU WKH UXOHV RU UHJXODWLRQV PDGH
WKHUHXQGHU
17KH&RPPLVVLRQVKDOOEHWKHVXFFHVVRULQLQWHUHVWWRWKH 0HGLFDO&RXQFLO
RI,QGLDLQFOXGLQJLWVVXEVLGLDULHVRURZQHGWUXVWVDQGDOOWKHDVVHWVDQGOLDELOLWLHVRI
WKH0HGLFDO&RXQFLORI,QGLDVKDOOEHGHHPHGWRKDYHEHHQWUDQVIHUUHGWRWKH&RPPLVVLRQ
2 1RWZLWKVWDQGLQJ WKH UHSHDO RI WKH ,QGLDQ 0HGLFDO &RXQFLO $FW WKH
HGXFDWLRQDOVWDQGDUGVUHTXLUHPHQWVDQGRWKHUSURYLVLRQVRIWKH,QGLDQ0HGLFDO&RXQFLO
$FWDQGWKHUXOHVDQGUHJXODWLRQVPDGHWKHUHXQGHUVKDOOFRQWLQXHWREHLQIRUFH
DQGRSHUDWHWLOOQHZVWDQGDUGVRUUHTXLUHPHQWVDUHVSHFLILHGXQGHUWKLV$FWRUWKHUXOHV
DQGUHJXODWLRQVPDGHWKHUHXQGHU
3URYLGHG WKDW DQ\WKLQJ GRQH RU DQ\ DFWLRQ WDNHQ DV UHJDUGV WKH HGXFDWLRQDO
VWDQGDUGV DQG UHTXLUHPHQWV XQGHU WKH HQDFWPHQW XQGHU UHSHDO DQG WKH UXOHV DQG
UHJXODWLRQVPDGHWKHUHXQGHUVKDOOEHGHHPHGWRKDYHEHHQGRQHRUWDNHQXQGHUWKH
FRUUHVSRQGLQJSURYLVLRQVRIWKLV$FWDQGVKDOOFRQWLQXHLQIRUFHDFFRUGLQJO\XQOHVV
DQGXQWLOVXSHUVHGHGE\DQ\WKLQJGRQHRUE\DQ\DFWLRQWDNHQXQGHUWKLV$FW
7UDQVLWRU\
SURYLVLRQV
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
570
7+(6&+('8/(
>See VHFWLRQ@
/,672)&$7(*25,(62)0(',&$/48$/,),&$7,216*5$17('%<
67$78725<%2'<2527+(5%2'<,1,1',$
Sl. No.
Categories of medical qualifications
$OOPHGLFDOTXDOLILFDWLRQVJUDQWHGE\WKH-DZDKDUODO,QVWLWXWHRI3RVWJUDGXDWH0HGLFDO
(GXFDWLRQDQG5HVHDUFK3XGXFKHUU\
$OOPHGLFDOTXDOLILFDWLRQVJUDQWHGE\$OO,QGLD,QVWLWXWHVRI0HGLFDO6FLHQFHV
$OOPHGLFDOTXDOLILFDWLRQVJUDQWHGE\WKH3RVWJUDGXDWH,QVWLWXWHRI0HGLFDO(GXFDWLRQ
DQG5HVHDUFK&KDQGLJDUK
$OOPHGLFDOTXDOLILFDWLRQVJUDQWHGE\WKH1DWLRQDO,QVWLWXWHRI0HQWDO+HDOWKDQG
1HXUR6FLHQFHV%DQJDORUH
$OOPHGLFDOTXDOLILFDWLRQVJUDQWHGE\WKH1DWLRQDO%RDUGRI([DPLQDWLRQ
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
571
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 8th August, 2019
The following Act of Parliament received the assent of the President on the
8th August, 2019, and is hereby re-published for general information:—
THE REPEALING AND AMENDING ACT, 2019.
NO. 31 OF 2019
An Act to repeal certain enactments and to amend certain other enactments.
BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
1. This Act may be called the Repealing and Amending Act, 2019.
2. The enactments specified in the First Schedule are hereby repealed.
3. The enactments specified in the Second Schedule are hereby amended to the extent
and in the manner specified in the fourth column thereof.
4. The repeal by this Act of any enactment shall not affect any other enactment in
which the repealed enactment has been applied, incorporated or referred to;
and this Act shall not affect the validity, invalidity, effect or consequences of anything
already done or suffered, or any right, title, obligation or liability already acquired, accrued or
incurred, or any remedy or proceeding in respect thereof, or any release or discharge of or
from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted,
or the proof of any past act or thing;
Short title.
Repeal of
certain
enactments.
Amendment
of certain
enactments.
Savings.
nor shall this Act affect any principle or rule of law, or established jurisdiction, form or
course of pleading, practice or procedure, or existing usage, custom, privilege, restriction,
exemption, office or appointment, notwithstanding that the same respectively may have
been in any manner affirmed or recognised or derived by, in or from any enactment hereby
repealed;
nor shall the repeal by this Act of any enactment revive or restore any jurisdiction,
office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure
or other matter or thing not now existing or in force.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
572
THE FIRST SCHEDULE
(See section 2)
REPEALS
Year
Act No.
Short Title
1
2
3
1850
XII
The Public Accountants' Defaults Act, 1850.
1881
XI
The Municipal Taxation Act, 1881.
1892
X
The Government Management of Private Estates Act, 1892.
1956
69
The Terminal Tax on Railway Passengers Act, 1956.
1958
56
The Himachal Pradesh Legislative Assembly (Constitution and
Proceedings) Validation Act, 1958.
1960
22
The Cotton Transport (Amendment) Act, 1960.
1963
1
The Hindi Sahitya Sammelan (Amendment) Act, 1963.
1963
35
The Dramatic Performances (Delhi Repeal) Act, 1963.
1964
10
The Public Employment (Requirement as to Residence) Amendment
Act, 1964.
1968
49
The Delhi and Ajmer Rent Control (Nasirabad Cantonment Repeal)
Act, 1968.
1973
56
The Alcock Ashdown Company Limited (Acquisition of Undertakings)
Act, 1973.
1976
55
The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour
Welfare Cess Act, 1976.
1976
61
The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour
Welfare Fund Act, 1976.
1976
62
The Beedi Workers Welfare Fund Act, 1976.
1980
68
The Tea (Amendment) Act, 1980.
1981
62
The Aligarh Muslim University (Amendment) Act, 1981.
1982
63
The Road Transport Corporations (Amendment) Act, 1982.
1983
41
The Transformers and Switchgear Limited (Acquisition and Transfer of
Undertakings) Act, 1983.
1988
22
The Tamil Nadu Agricultural Service Co-operative Societies (Appointment
of Special Officers) Amendment Act, 1988.
1999
3
The High Denomination Bank Notes (Demonetisation) Amendment
Act, 1998.
2001
39
The Motor Vehicles (Amendment) Act, 2001.
2001
48
The Registration and Other Related Laws (Amendment) Act, 2001.
2002
16
The Institutes of Technology (Amendment) Act, 2002.
2002
43
The Delhi University (Amendment) Act, 2002.
2007
3
The Dalmia Dadri Cement Limited (Acquisition and Transfer of
Undertakings) Amendment Act, 2006.
2007
28
The Central Road Fund (Amendment) Act, 2007.
2009
21
The Prevention of Money-laundering (Amendment) Act, 2009.
573
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
2009
22
The Central Industrial Security Force (Amendment) Act, 2009.
2009
38
The Central Universities (Amendment) Act, 2009.
2010
3
The Civil Defence (Amendment) Act, 2009.
2011
6
The Repatriation of Prisoners (Amendment) Act, 2011.
2011
14
The Customs (Amendment and Validation) Act, 2011.
2012
28
The National Institutes of Technology (Amendment) Act, 2012.
2012
34
The Institutes of Technology (Amendment) Act, 2012.
2014
8
The Governors (Emoluments, Allowances and Privileges) Amendment
Act, 2014.
2014
9
The National Institute of Technology, Science Education and Research
(Amendment) Act, 2014.
2014
19
The Andhra Pradesh Reorganisation (Amendment) Act, 2014.
2014
20
The Telecom Regulatory Authority of India (Amendment) Act, 2014.
2014
31
The Merchant Shipping (Amendment) Act, 2014.
2014
32
The Merchant Shipping (Second Amendment) Act, 2014.
2014
39
The National Capital Territory of Delhi Laws (Special Provisions) Second
(Amendment) Act, 2014.
2015
2
The Public Premises (Eviction of Unauthorised Occupants) Amendment
Act, 2015.
2015
3
The Motor Vehicles (Amendment) Act, 2015.
2015
5
The Insurance Laws (Amendment) Act, 2015.
2015
10
The Mines and Minerals (Development and Regulation) Amendment
Act, 2015.
2015
12
The Andhra Pradesh Reorganisation (Amendment) Act, 2015.
2015
14
The Regional Rural Banks (Amendment) Act, 2015.
2015
16
The Warehousing Corporations (Amendment) Act, 2015.
2015
21
The Companies (Amendment) Act, 2015.
2016
10
The Election Laws (Amendment) Act, 2016.
2016
13
The High Court and the Supreme Court Judges (Salaries and Conditions
of Service) Amendment Act, 2016.
2016
25
The Mines and Minerals (Development and Regulation) Amendment
Act, 2016.
2016
42
The National Institute of Technology, Science Education and Research
(Amendment) Act, 2016.
2016
45
The Central Agricultural University (Amendment) Act, 2016.
2016
48
The Taxation Laws (Second Amendment) Act, 2016.
2017
19
The National Institute of Technology, Science Education and Research
(Amendment) Act, 2017.
2017
21
The Collection of Statistics (Amendment) Act, 2017.
2017
25
The Indian Institutes of Information Technology (Amendment) Act, 2017.
1
2
3
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
574
THE SECOND SCHEDULE
(See section 3)
AMENDMENTS
Year
Act No.
Short title
Amendments
1
2
3
4
1961
43
The Income-tax Act, 1961
In section 54GA, in the Explanation to
sub-section (1), in clause (a), after the word,
brackets, letters "clause (za)", the words
and figure "of section 2" shall be inserted.
2017
33
The Indian Institutes of
(i) in section 3, in clause (f), for the words
Management Act, 2017
'"Director", means’, the words '"Director"
means’ shall be substituted;
(ii) in section 36, in sub-section (1), for the
word "Ordinance", the word "Ordinances"
shall be substituted.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
575
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
BE it enacted by Parliament in the Seventieth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Motor Vehicles (Amendment) Act, 2019.
(2) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint and different dates may be appointed for different provisions
of this Act and any reference in any such provision to the commencement of this Act shall be
construed as a reference to the coming into force of that provision.
2. In the Motor Vehicles Act, 1988 (hereinafter referred to as the principal Act), in
section 2,—
(i) for clause (1), the following clauses shall be substituted, namely:—
‘(1) “adapted vehicle” means a motor vehicle either specially designed
and constructed, or to which alterations have been made under sub-section (2)
Short title and
commencement.
Amendment
of section 2.
59 of 1988.
New Delhi, the 9th August, 2019
The following Act of Parliament received the assent of the President on the
9th August, 2019, and is hereby re-published for general information:—
THE MOTOR VEHICLES (AMENDMENT) ACT, 2019.
NO. 32 OF 2019
An Act further to amend the Motor Vehicles Act, 1988.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
576
of section 52, for the use of a person suffering from any physical defect or
disability, and used solely by or for such person;
(1A) “aggregator” means a digital intermediary or market place for a
passenger to connect with a driver for the purpose of transportation;
(1B) “area”, in relation to any provision of this Act, means such area as the
State Government may, having regard to the requirements of that provision,
specify by notification in the Official Gazette;’;
(ii) after clause (4), the following clause shall be inserted, namely:—
‘(4A) “community service” means an unpaid work which a person is required
to perform as a punishment for an offence committed under this Act;’;
(iii) after clause (9), the following clause shall be inserted, namely:—
‘(9A) “driver refresher training course” means the course referred to in
sub-section (2A) of section 19;’;
(iv) after clause (12), the following clause shall be inserted, namely:—
‘(12A) “golden hour” means the time period lasting one hour following a
traumatic injury during which there is highest likelihood of preventing death by
providing prompt medical care;’;
(v) clause (18) shall be omitted;
(vi) in clause (24), for the words “invalid carriage”, the words “adapted vehicle”
shall be substituted;
(vii) in clause (26), for the words “invalid carriage”, the words “adapted vehicle”
shall be substituted;
(viii) after clause (38), the following clause shall be inserted, namely:—
‘(38A) “scheme” means a scheme framed under this Act;’;
(ix) after clause (42), the following clause shall be inserted, namely:—
‘(42A) “testing agency” means any entity designated as a testing agency
under section 110B;’;
(x) in clause (49), after the word "rests", the words "or moves" shall be inserted.
3. After section 2A of the principal Act, the following section shall be inserted,
namely:—
“2B. Notwithstanding anything contained in this Act and subject to such
conditions as may be prescribed by the Central Government, in order to promote
innovation, research and development in the fields of vehicular engineering,
mechanically propelled vehicles and transportation in general, the Central Government
may exempt certain types of mechanically propelled vehicles from the application of
the provisions of this Act.”.
4. In section 8 of the principal Act,—
(i) in sub-section (1), for the words “the licensing authority having jurisdiction
in the area”, the words “any of the licensing authority in the State” shall be substituted;
(ii) in sub-section (2), for the words “and with such fee”, the words “with such
fee and submit in such manner, including electronic means” shall be substituted;
(iii) in sub-section (3),—
(a) after the word “application”, the words “to drive a transport vehicle
made” shall be inserted;
Insertion of
new section
2B.
Promotion of
innovation.
Amendment
of section 8.
577
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(b) the proviso shall be omitted;
(iv) in sub-section (4), in the proviso, for the words “invalid carriage”, the words
“adapted vehicle” shall be substituted;
(v) in sub-section (5), for the words “passes to the satisfaction of the licensing
authority such test”, the words “satisfies such conditions” shall be substituted;
(vi) in sub-section (6), after the proviso, the following provisos shall be inserted,
namely:—
“Provided further that a licencing authority may issue a learner’s licence in
electronic form and such manner as may be prescribed by the Central
Government.:
Provided also that the licensing authority may, before issuing the license,
verify the identity of the applicant in such manner as may be prescribed by the
Central Government.”.
5. In section 9 of the principal Act,—
(i) in sub-section (1), for the words “the licensing authority having jurisdiction
in the area”, the words “any licensing authority in the State” shall be substituted;
(ii) in sub-section (3), for the second proviso, the following proviso shall be
substituted, namely:—
“Provided further that a driving licence for driving an adapted vehicle may
be issued to the applicant, if the licensing authority is satisfied that he is fit to
drive such motor vehicle.”;
(iii) in sub-section (4), the words “such minimum educational qualification as
may be prescribed by the Central Government and” shall be omitted;
(iv) in sub-section (5), in the proviso, after the words “last such test”, the words
and figures “and such applicant shall be required to complete a remedial driver training
course from any school or establishment under section 12” shall be inserted.
6. In section 10 of the principal Act, in sub-section (2), in clause (c), for the words
“invalid carriage”, the words “adapted vehicle” shall be substituted.
7. In section 11 of the principal Act,—
(i) in sub-section (1), for the words “the licensing authority having jurisdiction
in the area”, the words “any licensing authority in the State” shall be substituted;
(ii) in sub-section (2), the following proviso shall be inserted, namely:—
“Provided that the licensing authority may, before issuing the license
verify the identity of the applicant in such manner as may be prescribed by the
Central Government.”.
8. In section 12 of the principal Act, after sub-section (4), the following sub-sections
shall be inserted, namely:—
“(5) Notwithstanding anything contained in any other provision, where any
school or establishment has been accredited by a body notified by the Central
Government under any other law for the time being in force, any person who has
successfully completed a training module at such school or establishment covering a
particular type of motor vehicle shall be eligible to obtain a driving licence for such
type of motor vehicle.
(6) The curriculum of the training module referred to in sub-section (5) and the
remedial driver training course referred to in sub-section (5) of section 9 shall be such
as may be prescribed by the Central Government and that Government may make rules
for the regulation of such schools or establishments.”.
Amendment
of section 9.
Amendment
of section 10.
Amendment
of section 11.
Amendment
of section 12.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
578
9. In section 14 of the principal Act, in sub-section (2),—
(i) in clause (a),—
(A) for the words “three years”, the words “five years” shall be substituted;
(B) in the proviso, for the portion beginning with the words “one year”
and ending with the word “and” the words “three years and renewal thereof
shall be subject to such conditions as the Central Government may prescribe;
and”, shall be substituted;
(ii) for clause (b), the following clause shall be substituted, namely:—
“(b) in the case of any other licence, subject to such conditions as the
Central Government may prescribe, if the person obtaining the licence, either
originally or on renewal thereof,—
(i) has not attained the age of thirty years on the date of issue or,
renewal thereof, be effective until the date on which such person attains
the age of forty years; or
(ii) has attained the age of thirty years but has not attained the age
of fifty years on the date of issue or, renewal thereof, be effective for a
period of ten years from the date of such issue or renewal; or
(iii) has attained the age of fifty years but has not attained the
age of fifty-five years on the date of issue or, renewal thereof, be
effective until the date on which such person attains the age of sixty
years; or
(iv) has attained the age of fifty-five years on the date of issue or as
the case may be, renewal thereof, be effective for a period of five years
from the date of such issue or renewal.”;
(iii) the proviso shall be omitted.
10. In section 15 of the principal Act,—
(i) in sub-section (1), in the first proviso, for the words “more than thirty days”,
the words “either one year prior to date of its expiry or within one year” shall be
substituted;
(ii) in sub-section (3), for the words “thirty days”, the words “one year” shall be
substituted; and
(iii) in sub-section (4),—
(a) for the words “thirty days”, the words “one year” shall be substituted;
and
(b) in the second proviso for the words “five years after the driving license
has ceased to be effective, the licensing authority may”, the words “one year
after the driving licence has ceased to be effective, the licensing authority shall”
shall be substituted.
11. In section 19 of the principal Act,—
(i) after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) Where a licence has been forwarded to the licensing authority under
sub-section (4) of section 206, the licensing authority, if satisfied after giving the
holder of the driving licence an opportunity of being heard, may either discharge
the holder of a driving licence or, it may for detailed reasons recorded in writing,
make an order disqualifying such person from holding or obtaining any licence
to drive all or any class or description of vehicles specified in the licence—
Amendment
of section 14.
Amendment
of section 15.
Amendment
of section 19.
579
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(a) for a first offence, for a period of three months;
(b) for a second or subsequent offence, with revocation of the driving
licence of such person:
Provided that where a driving licence is revoked under this section,
the name of the holder of such driving licence may be placed in the public
domain in such manner as may be prescribed by the Central Government.”;
(ii) in sub-section (2),––
(a) after the word, brackets and figure “sub-section (1)”, the words,
brackets, figure and letter “or sub-section (1A)” shall be inserted;
(b) for the proviso, the following proviso shall be substituted, namely:—
“Provided that the driving licence shall be returned to the holder at
the end of the period of disqualification only if he successfully completes
the driver refresher training course.”;
(iii) after sub-section (2), the following sub-sections shall be inserted, namely:—
“(2A) The licence holder whose licence has been suspended shall undergo
the driver refresher training course from a school or establishment licenced and
regulated under section 12 or such other agency, as may be notified by the
Central Government.
(2B) The nature, syllabus and duration of the driver refresher training
course shall be such as may be prescribed by the Central Government.”;
(iv) in sub-section (3), after the word, brackets and figure “sub-section (1)”, the
words, brackets, figure and letter “or sub-section (1A)” shall be inserted.
12. After section 25 of the principal Act, the following section shall be inserted,
namely:—
“25A. (1) The Central Government shall maintain a National Register of Driving
Licences in such form and manner as may be prescribed.
(2) All State Registers of Driving Licences shall be subsumed under the National
Register of Driving Licences by a date to be notified by the Central Government.
(3) No driving licence issued, or renewed, under this Act shall be valid unless it
has been issued a unique driving licence number under the National Register of Driving
Licences.
(4) All State Governments and licensing authorities under this Act shall transmit
all information including contained data in the State Register of Driving Licences in
such form and manner as may be prescribed by the Central Government.
(5) The State Governments shall be entitled to access the National Register and
update their records in such manner as may be prescribed by the Central Government.”.
13. For section 26 of the principal Act, the following section shall be substituted,
namely:—
“26. Each State Government shall maintain, in such form as may be prescribed by
the Central Government, a register to be known as the State Register of Driving Licences,
in respect of driving licences issued and renewed by the licensing authorities of the
State Government, containing particulars, including––
(a) names and addresses of holders of driving licences;
(b) licence numbers;
Insertion of
new section
25A.
National
Register of
Driving
Licences.
Substitution of
new section
for section 26.
Maintenance
of State
Registers of
Driving
Licences.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
580
(c) dates of issue or renewal of licences;
(d) dates of expiry of licences;
(e) classes and types of vehicles authorised to be driven; and
(f) such other particulars as the Central Government may prescribe.”.
14. In section 27 of the principal Act,—
(i) after clause (d), the following clauses shall be inserted, namely:—
“(da) the form and manner in which a licensing authority may issue a
learner’s licence under sub-section (6) of section 8;
(db) the manner in which a licensing authority may verify the identity of
the applicant under the third proviso to sub-section (6) of section 8;”;
(ii) after clause (j), the following clauses shall be inserted, namely:—
“(ja) the curriculum of training modules and the regulation of schools and
establishments under sub-section (6) of section 12;
(jb) the conditions for the renewal of licence to drive transport vehicles
carrying goods of dangerous or hazardous nature and other motor vehicles
under clause (a) and clause (b) of sub-section (2) of section 14;
(jc) the manner in which a licensing authority may verify the identity of the
applicant under the third proviso to sub-section (2) of section 11;”;
(iii) after clause (n), the following clauses shall be inserted, namely:—
“(na) the manner of placing in the public domain of the name of the licence
holder as referred to in sub-section (1A) of section 19;
(nb) providing for the nature, syllabus and duration of the driver refresher
training course as referred to in sub-section (2B) of section 19;”;
(iv) after clause (o), the following clause shall be inserted, namely:—
“(oa) all or any of the matters referred to in section 25A;”;
(v) in clause (p), the words, brackets and figure “sub-section (1) of” shall be
omitted.
15. In section 28 of the principal Act, in sub-section (2), clause (j) shall be omitted.
16. In section 40 of the principal Act, for the words “a registering authority”, the words
“any registering authority in the State” shall be substituted.
17. In section 41 of the principal Act,––
(i) in sub-section (1), after the proviso, the following proviso shall be inserted,
namely:—
“Provided further that in the case of a new motor vehicle, the application
for registration in the State shall be made by the dealer of such motor vehicle, if
the new motor vehicle is being registered in the same State in which the dealer is
situated.”;
(ii) in sub-section (3),––
(a) for the words “to the owner of a motor vehicle registered by it a
certificate of registration”, the words “a certificate of registration in the name of
the owner” shall be substituted;
Amendment
of section 27.
Amendment
of section 28.
Amendment
of section 40.
Amendment
of section 41.
581
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(iii) in sub-section (6), the following proviso shall be inserted, namely:—
“Provided that in case of a new motor vehicle, the application for the
registration of which is made under the second proviso to sub-section (1), such
motor vehicle shall not be delivered to the owner until such registration mark is
displayed on the motor vehicle in such form and manner as may prescribed by
the Central Government.”;
(iv) in sub-section (7),—
(a) the words “other than a transport vehicle” shall be omitted; and
(b) after the words “date of issue of such certificate”, the words “or for
such period as may be prescribed by the Central Government” shall be inserted;
(v) in sub-section (8), the words “other than a transport vehicle,” shall be omitted;
(vi) in sub-section (10),—
(a) for the words “for a period of five years”, the words “for such period,
as may be prescribed by the Central Government” shall be substituted;
(b) the following proviso shall be inserted, namely:—
“Provided that the Central Government may prescribe different period
of renewal for different types of motor vehicles.”;
(vii) sub-sections (11), (12) and (13) shall be omitted.
18. For section 43 of the principal Act, the following section shall be substituted,
namely:—
“43. Notwithstanding anything contained in section 40, the owner of a motor
vehicle may apply to any registering authority or other authority as may be prescribed
by the State Government to have the motor vehicle temporarily registered and such
authority shall issue a temporary certificate of registration and temporary registration
mark in accordance with such rules as may be made by the Central Government:
Provided that the State Government may register a motor vehicle that plies,
temporarily, within the State and issue a certificate of registration and registration mark
for a period of one month in such manner as may be prescribed by the State
Government.”.
19. For section 44 of the principal Act, the following section shall be substituted,
namely:—
“44. (1) Subject to such terms and conditions as may be prescribed by the
Central Government in this behalf, a motor vehicle sold by an authorised dealer shall
not require production before a registering authority for the purposes of registration
for the first time.
(2) Subject to such terms and conditions as may be prescribed by the State
Government, a person in whose name a certificate of registration has been issued shall
not be required to produce the vehicle registered or transferred before a registering
authority.”.
20. In section 49 of the principal Act,—
(i) in sub-section (1), for the words “registering authority, to that other registering
authority”, the words “State, to any registering authority in that State” shall be substituted;
(ii) after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) The intimation under sub-section (1) may be sent to the appropriate
registering authority in electronic form along with the electronic form of such
Substitution of
new section
for section 43.
Temporary
Registration.
Substitution of
new section
for section 44.
Production of
vehicle at the
time of
registration.
Amendment
of section 49.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
582
documents, including proof of authentication in such manner as may be
prescribed by the Central Government.”;
(iii) in sub-section (2), for the words “one hundred rupees”, the words “five
hundred rupees” shall be substituted.
21. In section 52 of the principal Act,—
(i) in sub-section (1), for the second proviso, the following proviso shall be
substituted, namely:—
“Provided further that the Central Government may prescribe
specifications, conditions for approval, retrofitment and other related matters
for the alteration of motor vehicles and in such cases, the warranty granted by
the manufacturer shall not be considered as void for the purposes of such
alteration or retrofitment.”;
(ii) after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) A manufacturer of a motor vehicle shall on the direction issued by
the Central Government, alter or retrofit safety equipment, or any other equipment
in accordance with such standards and specifications as may be specified by
the Central Government.”;
(iii) for sub-section (2), the following sub-section shall be substituted, namely:—
“(2) Notwithstanding anything contained in sub-section (1), any person
may, with the subsequent approval of the registering authority, alter or cause to
be altered any vehicle owned by him to be converted into an adapted vehicle:
Provided that such alteration complies with such conditions as may be
prescribed by the Central Government.”;
(iv) in sub-section (3), the words, brackets and figure “or by reason of replacement
of its engine without such approval under sub-section (2)” shall be omitted.
22. In section 55 of the principal Act, after sub-section (5), the following sub-section
shall be inserted, namely:—
“(5A) If any registering authority or other prescribed authority has reason to
believe that any motor vehicle within its jurisdiction has been used in the commission
of an offence punishable under section 199A, the authority may, after giving the owner
an opportunity of making a representation in writing, cancel the certificate of registration
of the vehicle for a period of one year:
Provided that the owner of the motor vehicle may apply for fresh registration in
accordance with the provisions of section 40 and section 41.".
23. In section 56 of the principal Act,—
(i) in sub-section (1), after the proviso, the following proviso shall be inserted,
namely:—
“Provided further that no certificate of fitness shall be granted to a vehicle,
after such date as may be notified by the Central Government, unless such
vehicle has been tested at an automated testing station.”;
(ii) for sub-section (2), the following sub-section shall be substituted, namely:—
“(2) The “authorised testing station” referred to in sub-section (1) means
any facility, including automated testing facilities, authorised by the State
Government, where fitness testing may be conducted in accordance with the
rules made by the Central Government for recognition, regulation and control of
such stations.”;
Amendment
of section 52.
Amendment
of section 55.
Amendment
of section 56.
583
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(iii) in sub-section (4), for the proviso, the following provisos shall be substituted,
namely:—
“Provided that no such cancellation shall be made by the prescribed
authority unless,—
(a) such prescribed authority holds such technical qualification as
may be prescribed by the Central Government and where the prescribed
authority does not hold the technical qualification, such cancellation is
made on the basis of the report of an officer having such qualification; and
(b) the reasons recorded in writing cancelling a certificate of fitness
are confirmed by an authorised testing station chosen by the owner of the
vehicle whose certificate of fitness is sought to be cancelled:
Provided further that if the cancellation is confirmed by the authorised
testing station, the cost of undertaking the test shall be borne by the owner of
the vehicle being tested and in the alternative by the prescribed authority.”;
(iv) after sub-section (5), the following sub-sections shall be inserted, namely:—
“(6) All transport vehicles with a valid certificate of fitness issued under
this section shall carry, on their bodies, in a clear and visible manner such
distinguishing mark as may be prescribed by the Central Government.
(7) Subject to such conditions as the Central Government may prescribe,
the provisions of this section may be extended to non-transport vehicles.”.
24. In section 59 of the principal Act, after sub-section (3), the following sub-section
shall be inserted, namely:—
“(4) The Central Government may, having regard to the public safety,
convenience, protection of the environment and the objects of this Act, make rules
prescribing the manner of recycling of motor vehicles and parts thereof which have
exceeded their life.”.
25. After section 62 in the principal Act, the following sections shall be inserted,
namely:—
“62A. (1) No registering authority shall register any motor vehicle that
contravenes any rule made under clause (a) of sub-section (1) of section 110.
(2) No prescribed authority or authorised testing station shall issue a certificate
of fitness under section 56 to any motor vehicle that contravenes any rule made under
section 110.
62B. (1) The Central Government shall maintain a National Register of Motor
Vehicles in such form and manner as may be prescribed by it:
Provided that all State Registers of Motor Vehicles shall be subsumed under the
National Register of Motor Vehicles by such date as may be notified in the Official
Gazette by the Central Government.
(2) No certificate of registration issued, or renewed, under this Act shall be valid
unless it has been issued a unique registration number under the National Register of
Motor Vehicles.
(3) In order to maintain the National Register of Motor Vehicles, all State
Governments and registering authorities under this Act shall transmit all information
and data in the State Register of Motor Vehicles to the Central Government in such
form and manner as may be prescribed by the Central Government.
Amendment
of section 59.
Insertion of
new sections
62A and 62B.
Prohibition of
registration
and issuance
of certificate
of fitness to
oversized
vehicles.
National
Register of
Motor
Vehicles.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
584
(4) State Governments shall be able to access the National Register of Motor
Vehicles and update records in accordance with the provisions of this Act and the
rules made by the Central Government thereunder.”.
26. For section 63 of the principal Act, the following section shall be substituted,
namely:—
“63. Each State Government shall maintain in such form as may be prescribed by
the Central Government a register to be known as the State Register of Motor Vehicles,
in respect of the motor vehicles in that State, containing the particulars including—
(a) registration numbers;
(b) years of manufacture;
(c) classes and types;
(d) names and addresses of registered owners; and
(e) such other particulars as may be prescribed by the Central Government.”.
27. In section 64 of the principal Act,—
(i) after clause (d), the following clause shall be inserted, namely:—
“(da) providing for the period of validity of a certificate of registration
under sub-section (7) of section 41;”;
(ii) after clause (e), the following clause shall be inserted, namely:—
“(ea) the period of renewal of certificate of registration of different types
of motor vehicles under sub-section (10) of section 41;”;
(iii) after clause (f), the following clauses shall be inserted, namely:—
“(fa) the issue of temporary certificate of registration and temporary
registration mark under section 43;
(fb) the terms and conditions under which a motor vehicle sold by an
authorised dealer shall not require production before a registering authority
under sub-section (1) of section 44;”;
(iv) after clause (j), the following clause shall be inserted, namely:—
“(ja) the form and manner for the electronic submission of the intimation
of change of address, documents to be submitted along with such intimation
including proof of authentication under sub-section (1A) of section 49;”;
(v) after clause (l), the following clauses shall be inserted, namely:—
“(la) specifications, conditions for approval, retrofitment and other related
matters for the alteration of motor vehicles under sub-section (1) of section 52;
(lb) the conditions for the alteration of any motor vehicle into an adapted
vehicle under sub-section (2) of section 52;”;
(vi) after clause (n), the following clauses shall be inserted, namely:—
“(na) the distinguishing mark to be carried on the body of transport vehicles
under sub-section (6) of section 56;
(nb) the conditions under which the application of section 56 may be
extended to non-transport vehicles under sub-section (7) of section 56;
(nc) the recycling of motor vehicles and parts thereof which have exceeded
their life under sub-section (4) of section 59;”;
Substitution of
new section
for section 63.
Maintenance
of State
Registers of
motor
vehicles.
Amendment
of section 64.
585
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(vii) after clause (o), the following clauses shall be inserted, namely:—
“(oa) all or any of the matters under sub-section (1) of section 62B;
(ob) all or any of the matters under sub-section (1) and sub-section (2) of
section 63;”.
28. In section 65 of the principal Act, in sub-section (2),—
(i) in clause (f), after the word “marks”, the words and figures “under the proviso
to section 43” shall be inserted;
(ii) clause (o) shall be omitted.
29. In section 66 of the principal Act,––
(i) in sub-section (1), after the third proviso, the following proviso shall be
inserted, namely:—
“Provided also that where a transport vehicle has been issued any permit
or permits, as well as a licence under this Act, such vehicle may be used either
under the permit, or permits, so issued to it, or under such licence, at the discretion
of the vehicle owner.”;
(ii) in sub-section (3), after clause (p), the following clause shall be inserted,
namely:—
“(q) to any transport vehicle having been issued a licence under a scheme,
under sub-section (3) of section 67 or sub-section (1) of section 88A, or plying
under such orders as may be issued by the Central Government or by the State
Government.”.
30. After section 66 of the principal Act, the following sections shall be inserted,
namely:––
“66A. The Central Government may develop a National Transportation Policy
consistent with the objects of this Act in concurrence with the State Governments and
other agencies with a view to—
(i) establish a planning framework for passengers and goods transportation
within which transport bodies are to operate;
(ii) establish a medium and long term planning framework for all forms of
road transport, identify areas for the development of transport improvement
infrastructure across India in consultation with the authorities and agencies
related to ports, railways and aviation as well as with local and State level planning,
land holding and regulatory authorities for the delivery of an integrated
multimodal transport system;
(iii) establish the framework of grant of permits and schemes;
(iv) establish strategic policy for transport by road and its role as a link to
other means of transport;
(v) identify strategic policies and specify priorities for the transport system
that address current and future challenges;
(vi) provide medium to long term strategic directions, priorities and actions;
(vii) promote competition, innovation, increase in capacity, seamless
mobility and greater efficiency in transport of goods or livestock or passengers,
and economical use of resources;
(viii) safeguard the interest of the public and promote equity, while seeking to
enhance private participation and public-private partnership in the transport sector;
Amendment
of section 65.
Amendment
of section 66.
Insertion of
new sections
66A and 66B.
National
Transportation
Policy.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
586
(ix) demonstrate an integrated approach to transport and land use
planning;
(x) identify the challenges that the National Transportation Policy seeks
to address; and
(xi) address any other matter deemed relevant by the Central Government.
66B. No person who holds the permit issued under this Act shall—
(a) be disqualified from applying for a licence under the scheme made
under sub-section (3) of section 67 or sub-section (1) of section 88A by reason
of holding such permit; and
(b) be required to get such permit cancelled on being issued a licence
under any scheme made under this Act.”.
31. In section 67 of the principal Act,—
(i) for sub-section (1), the following sub-section shall be substituted, namely:—
“(1) A State Government, having regard to—
(a) the advantages offered to the public, trade and industry by the
development of motor transport;
(b) the desirability of co-ordinating road and rail transport;
(c) the desirability of preventing the deterioration of the road system,
and
(d) promoting effective competition among the transport service
providers,
may, from time to time, by notification in the Official Gazette issue directions
both to the State Transport Authority and Regional Transport Authority regarding
the passengers’ convenience, economically competitive fares, prevention of
overcrowding and road safety.”;
(ii) in sub-section (2), the following proviso shall be inserted, namely:—
“Provided that the State Government may subject to such conditions as
it may deem fit, and with a view to achieving the objectives specified in
clause (d) of sub-section (1), relax all or any of the provisions made under this
Chapter.”;
(iii) after sub-section (2), the following sub-sections shall be inserted, namely:—
“(3) Notwithstanding anything contained in this Act, the State Government
may, by notification in the Official Gazette, modify any permit issued under this
Act or make schemes for the transportation of goods and passengers and issue
licences under such scheme for the promotion of development and efficiency in
transportation—
(a) last mile connectivity;
(b) rural transport;
(c) reducing traffic congestion;
(d) improving urban transport;
(e) safety of road users;
(f) better utilisation of transportation assets;
(g) the enhancement of economic vitality of the area, through
competitiveness, productivity and efficiency;
No bar against
permit holders
to apply and
hold licences
under
schemes.
Amendment
of section 67.
587
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(h) the increase in the accessibility and mobility of people;
(i) the protection and enhancement of the environment;
(j) the promotion of energy conservation;
(k) improvement of the quality of life;
(l) enhance integration and connectivity of the transportation
system, across and between modes of transport; and
(m) such other matters as the Central Government may deem fit.
(4) The scheme framed under sub-section (3), shall specify the fees to be
charged, form of application and grant of a licence including the renewal,
suspension, cancellation or modification of such licence.”.
32. In section 72 of the principal Act, in sub-section (2), the following proviso shall be
inserted, namely:—
“Provided that the Regional Transport Authority may waive any such condition
for a stage carriage permit operating in a rural area, as it deems fit.”.
33. In section 74 of the principal Act,—
(i) in sub-section (2), the following proviso shall be inserted, namely:—
“Provided that the Regional Transport Authority may in the interests of
last mile connectivity waive any such condition in respect of any such types of
vehicles as may be specified by the Central Government.”;
(ii) in sub-section (3), in the proviso to clause (b), after sub-clause (vi), the
following sub-clause shall be inserted, namely:—
“(vii) self-help groups.”.
34. After section 88 of the principal Act, the following section shall be inserted,
namely:—
“88A. (1) Notwithstanding anything contained in this Act, the Central
Government may, by notification in the Official Gazette, modify any permit issued
under this Act or make schemes for national, multimodal and inter-State transportation
of goods or passengers, and issue or modify licences under, such scheme for the
following purposes, namely:—
(a) last mile connectivity;
(b) rural transport;
(c) improving the movement of freight, and logistics;
(d) better utilisation of transportation assets;
(e) the enhancement to the economic vitality of the area, especially by
enabling competitiveness, productivity and efficiency;
(f) the increase in the accessibility and mobility of people;
(g) the protection and enhancement of the environment;
(h) the promotion of energy conservation;
(i) improvement of the quality of life;
(j) enhancement of the integration and connectivity of the transportation
system, across and between modes of transport; and
(k) such other matters as the Central Government may deem fit:
Amendment
of section 72.
Amendment
of section 74.
Insertion of
new section
88A.
Power of
Central
Government
to make
schemes for
national,
multimodal
and inter-State
transport of
passengers and
goods.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
588
Provided that the Central Government may, before taking any action under this
sub-section seek concurrence of the State Governments.
(2) Notwithstanding anything contained in sub-section (1), two or more States
may make schemes for the operation within such States for the inter-State transportation
of goods or passengers:
Provided that in the event of any repugnancy between the schemes made by the
Central Government under sub-section (1) and schemes made by two or more States
under this sub-section, the schemes made under sub-section (1) shall prevail.".
35. In section 92 of the principal Act, for the words “stage carriage or contract carriage,
in respect of which a permit”, the words “transport vehicle, in respect of which a permit or
licence” shall be substituted.
36. In section 93 of the principal Act,—
(i) for the marginal heading, the following marginal heading shall be substituted,
namely:—
“Agent or canvasser or aggregator to obtain licence.”;
(ii) in sub-section (1),—
(a) after clause (ii), the following clause shall be inserted, namely:—
“(iii) as an aggregator,”;
(b) the following provisos shall be inserted, namely:—
“Provided that while issuing the licence to an aggregator the State
Government may follow such guidelines as may be issued by the Central
Government:
Provided further that every aggregator shall comply with the
provisions of the Information Technology Act, 2000 and the rules and
regulations made thereunder.”.
37. In section 94 of the principal Act, after the word “permit” occurring at both the
places the words “or licence issued under any scheme” shall be inserted.
38. In section 96 of the principal Act, in sub-section (2), after clause (xxxii), the
following clauses shall be inserted, namely:—
“(xxxiia) framing of schemes under sub-section (3) of section 67;
(xxxiib) the promotion of effective competition, passenger convenience and
safety, competitive fares and prevention of overcrowding;”.
39. In section 110 of the principal Act,—
(i) in sub-section (1), in clause (k), after the words “standards of the
components”, the words “, including software,” shall be inserted;
(ii) in sub-section (2), after the words “in particular circumstances”, the words
“and such rules may lay down the procedure for investigation, the officers empowered
to conduct such investigations, the procedure for hearing of such matters and the
penalties to be levied thereunder” shall be inserted;
(iii) after sub-section (2), the following sub-section shall be inserted, namely:—
“(2A) Persons empowered under sub-section (2) to conduct investigations
referred to in sub-section (2) shall have all the powers of a civil court, while
trying a suit under the Code of Civil Procedure, 1908 in respect of the following
matters, namely:—
Amendment
of section 92.
Amendment
of section 93.
21 of 2000.
Amendment
of section 94.
Amendment
of section 96.
Amendment
of section
110.
5 of 1908.
589
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(a) summoning and enforcing the attendance of any person and
examining him on oath;
(b) requiring the discovery and production of any document;
(c) receiving evidence on affidavit; and
(d) any other matter as may be prescribed.”.
40. After section 110 of the principal Act, the following sections shall be inserted,
namely:—
“110A. (1) The Central Government may, by order, direct a manufacturer to recall
motor vehicles of a particular type or its variants, if—
(a) a defect in that particular type of motor vehicle may cause harm to the
environment or to the driver or occupants of such motor vehicle or other road
users; and
(b) a defect in that particular type of motor vehicle has been reported to
the Central Government by—
(i) such percentage of owners, as the Central Government, may by
notification in the Official Gazette, specify; or
(ii) a testing agency; or
(iii) any other source.
(2) Where the defect referred to in sub-section (1) lies in a motor vehicle
component, the Central Government may, by order, direct a manufacturer to recall all
motor vehicles which contain such component, regardless of the type or variants of
such motor vehicle.
(3) A manufacturer whose vehicles are recalled under sub-section (1) or
sub-section (2), shall—
(a) reimburse the buyers for the full cost of the motor vehicle, subject to
any hire-purchase or lease-hypothecation agreement; or
(b) replace the defective motor vehicle with another motor vehicle of similar
or better specifications which complies with the standards specified under this
Act or repair it; and
(c) pay such fines and other dues in accordance with sub-section (6).
(4) Where a manufacturer notices a defect in a motor vehicle manufactured by
him, he shall inform the Central Government of the defect and initiate recall proceedings
and in such case the manufacturer shall not be liable to pay fine under sub-section (3).
(5) The Central Government may authorise any officer to conduct investigation
under this section who shall have all the powers of a civil court, while trying a suit
under the Code of Civil Procedure, 1908 in respect of the following matters, namely:—
(a) summoning and enforcing the attendance of any person and examining
him on oath;
(b) requiring the discovery and production of any document;
(c) receiving evidence on affidavit; and
(d) any other matter as may be prescribed.
(6) The Central Government may make rules for regulating the recall of motor
vehicles, of a particular type or its variants, for any defect which in the opinion of the
Insertion of
new sections
110A and
110B.
Recall of
motor
vehicles.
5 of 1908.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
590
Central Government, may cause harm to the environment or to the driver or occupants
of such motor vehicle or to other road users.
110B. (1) No motor vehicle, including a trailer or semi-trailer or modular hydraulic
trailer or side car shall be sold or delivered or offered for sale or delivery or used in a
public place in India unless a type-approval certificate referred to in sub-section (2)
has been issued in respect of such vehicle:
Provided that the Central Government may, by notification in the Official Gazette,
extend the requirement of type-approval certificate to other vehicles drawn or intended
to be drawn by a motor vehicle:
Provided further that such certificate shall not be required for vehicles which
are—
(a) intended for export or display or demonstration or exhibition; or
(b) used by a manufacturer of motor vehicles or motor vehicle components
or a research and development centre or a test by agency for testing and
validation or for data collection, inside factory premises or in a non-public place;
or
(c) exempted by the Central Government.
(2) The manufacturer or importer of motor vehicles including trailers, semi-trailers,
modular hydraulic trailers and side cars shall submit the prototype of the vehicle to be
manufactured or imported for test to a testing agency for obtaining a type-approval
certificate by such agency.
(3) The Central Government shall make rules for the accreditation, registration
and regulation of testing agencies.
(4) The testing agencies shall conduct tests on vehicles drawn from the
production line of the manufacturer or obtained otherwise to verify the conformity of
such vehicles to the provisions of this Chapter and the rules and regulations made
thereunder.
(5) Where the motor vehicle having a type-approval certificate is recalled under
section 110A, the testing agency which granted the certificate to such motor vehicle
shall be liable for its accreditation and registration to be cancelled.”.
41. In section 114 of the principal Act, in sub-section (1), for the words “authorised in
this behalf by the State Government”, the words “or any other person authorised in this
behalf by the State Government” shall be substituted.
42. In section 116 of the principal Act,—
(i) after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) Notwithstanding anything contained in sub-section (1), the National
Highways Authority of India constituted under the National Highways Authority
of India Act, 1988 or any other agency authorised by the Central Government,
may cause or permit traffic signs, as provided in the First Schedule, to be placed
or erected or removed on national highways for the purpose of regulating motor
vehicle traffic and may order the removal of any sign or advertisement which in
its opinion is so placed as to obscure any traffic sign from view or is so similar in
appearance to a traffic sign as to mislead or is likely to distract the attention or
concentration of the driver:
Provided that for the purposes of this sub-section, the National Highway
Authority of India or any other agency authorised by the Central Government
may seek assistance from the authorities of the State Government and the said
State Government shall provide such assistance.”;
Type-
approval
certificate and
testing
agencies.
Amendment
of section
114.
Amendment
of section
116.
68 of 1988.
591
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(ii) in sub-section (3), after the words, brackets and figure “provided by
sub-section (1)”, the words, brackets, figure and letter “or sub-section (1A)” shall be
inserted.
43. In section 117 of the principal Act, the following provisos shall be inserted, namely:—
“Provided that the State Government or the authorised authority shall, give
primacy to the safety of road users and the free flow of traffic in determining such
places:
Provided further that for the purpose of this section the National Highways
Authority of India, constituted under the National Highways Authority of India Act,
1988 or any other agency authorised by the Central Government, may also determine
such places.”.
44. For section 129 of the principal Act, the following section shall be substituted,
namely:—
‘129. Every person, above four years of age, driving or riding or being carried on
a motorcycle of any class or description shall, while in a public place, wear protective
headgear conforming to such standards as may be prescribed by the Central
Government:
Provided that the provisions of this section shall not apply to a person who is a
Sikh, if, while driving or riding on the motorcycle, in a public place, he is wearing a
turban:
Provided further that the Central Government may by rules provide for measures
for the safety of children below four years of age riding or being carried on a motorcycle.
Explanation.— “Protective headgear” means a helmet which,—
(a) by virtue of its shape, material and construction, could reasonably be
expected to afford to the person driving or riding on a motorcycle a degree of
protection from injury in the event of an accident; and
(b) is securely fastened to the head of the wearer by means of straps or
other fastenings provided on the headgear.’.
45. After section 134 of the principal Act, the following section shall be inserted,
namely:—
“134A. (1) A Good Samaritan shall not be liable for any civil or criminal action for
any injury to or death of the victim of an accident involving a motor vehicle, where
such injury or death resulted from the Good Samaritan’s negligence in acting or failing
to act while rendering emergency medical or non-medical care or assistance.
(2) The Central Government may by rules provide for the procedure for
questioning or examination of the Good Samaritan, disclosure of personal information
of the Good Samaritan and such other related matters.
Explanation.—For the purposes of this section, “Good Samaritan” means a
person, who in good faith, voluntarily and without expectation of any reward or
compensation renders emergency medical or non-medical care or assistance at the
scene of an accident to the victim or transports such victim to the hospital.".
46. In section 135 of the principal Act,—
(i) in sub-section (1),—
(a) in clause (c), the word “and” shall be omitted;
Amendment
of section
117.
68 of 1988.
Substitution of
new section
for section
129.
Wearing of
protective
headgear.
Insertion of
new section
134A.
Protection of
Good
Samaritans.
Amendment
of section
135.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
592
(b) in clause (d), for the word “highways”, the words “highways; and”
shall be substituted; and
(ii) after clause (d), the following clause shall be inserted, namely:—
“(e) any other amenities in the interests of the safety and the convenience
of the public.”;
(iii) after sub-section (2), the following sub-section shall be inserted, namely:—
“(3) The Central Government may, by notification in the Official Gazette,
make one or more schemes to conduct in-depth studies on the causes and
analysis of road accidents.”.
47. After section 136 of the principal Act, the following section shall be inserted,
namely:—
‘136A. (1) The State Government shall ensure electronic monitoring and
enforcement of road safety in the manner provided under sub-section (2) on national
highways, state highways, roads or in any urban city within a State which has a
population up to such limits as may be prescribed by the Central Government.
(2) The Central Government shall make rules for the electronic monitoring and
enforcement of road safety including speed cameras, closed-circuit television cameras,
speed guns, body wearable cameras and such other technology.
Explanation.—For the purpose of this section the expression “body wearable
camera” means a mobile audio and video capture device worn on the body or uniform
of a person authorised by the State Government.’.
48. In section 137 of the principal Act,—
(i) after clause (a), the following clause shall be inserted, namely:—
“(aa) providing for the standards of protective headgear and measures for
the safety of children below the age of four years riding under section 129;”;
(ii) after clause (b), the following clauses shall be inserted, namely:—
“(c) providing for limits of urban city by the State Governments under
sub-section (1) of section 136A; and
(d) providing for electronic monitoring and enforcement under
sub-section (2) of section 136A.”.
49. In section 138 of the principal Act, after sub-section (1), the following sub-section
shall be inserted, namely:—
“(1A) The State Government may, in the interest of road safety, make rules for
the purposes of regulating the activities and access of non-mechanically propelled
vehicles and pedestrians to public places and national highways:
Provided that in the case of national highways, such rules shall be framed in
consultation with the National Highways Authority of India.”.
50. Chapter X in the principal Act shall be omitted.
51. For Chapter XI of the principal Act, the following Chapter shall be substituted,
namely:—
Insertion of
new section
136A.
Electronic
monitoring
and
enforcement
of road safety.
Amendment
of section
137.
Amendment
of section
138.
Omission of
Chapter X.
Substitution of
new Chapter
XI for
Chapter XI.
593
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
‘CHAPTER XI
INSURANCE OF MOTOR VEHICLES AGAINST THIRD PARTY RISKS
145. In this Chapter,—
(a) “authorised insurer” means an insurer for the time being carrying on
general insurance business in India and granted a certificate of registration by
the Insurance Regulatory and Development Authority of India established under
section 3 of the Insurance Regulatory and Development Authority Act, 1999 and
any Government insurance fund authorised to do general insurance business
under the General Insurance Business (Nationalisation) Act, 1972;
(b) “certificate of insurance” means a certificate issued by an authorised
insurer in pursuance of section 147 and includes a cover note complying with
such requirements as may be prescribed, and where more than one certificate
has been issued in connection with a policy, or where a copy of a certificate has
been issued, all those certificates or that copy, as the case may be;
(c) “grievous hurt” shall have the same meaning as assigned to it in section
320 of the Indian Penal Code;
(d) “hit and run motor accident” means an accident arising out of the use
of a motor vehicle or motor vehicles the identity whereof cannot be ascertained
in spite of reasonable efforts for the purpose;
(e) “Insurance Regulatory and Development Authority” means the
Insurance Regulatory and Development Authority established under section 3
of the Insurance Regulatory and Development Authority Act, 1999;
(f) “policy of insurance” includes certificate of insurance;
(g) “property” includes roads, bridges, culverts, causeways, trees, posts,
milestones and baggage of passengers and goods carried in any motor vehicle;
(h) “reciprocating country” means any such country as may on the basis
of reciprocity be notified by the Central Government in the Official Gazette to be
a reciprocating country for the purposes of this Act;
(i) “third party” includes the Government, the driver and any other
co-worker on a transport vehicle.
146. (1) No person shall use, except as a passenger, or cause or allow any other
person to use, a motor vehicle in a public place, unless there is in force, in relation to
the use of the vehicle by that person or that other person, as the case may be, a policy
of insurance complying with the requirements of this Chapter:
Provided that in the case of a vehicle carrying, or meant to carry, dangerous or
hazardous goods, there shall also be a policy of insurance under the Public Liability
Insurance Act, 1991.
Explanation.—For the purposes of this sub-section, a person driving a motor
vehicle merely as a paid employee, while there is in relation to the use of the vehicle no
such policy in force as is required by this sub-section, shall not be deemed to act in
contravention of the sub-section unless he knows or has reason to believe that there
is no such policy in force.
(2) The provisions of sub-section (1) shall not apply to any vehicle owned by
the Central Government or a State Government and used for purposes not connected
with any commercial enterprise.
(3) The appropriate Government may, by order, exempt from the operation of
sub-section (1), any vehicle owned by any of the following authorities, namely:—
Definitions.
41 of 1999.
57 of 1972.
45 of 1860.
41 of 1999.
Necessity for
insurance
against third
party risks.
6 of 1991.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
594
(a) the Central Government or a State Government, if the vehicle is used
for purposes connected with any commercial enterprise;
(b) any local authority;
(c) any State Transport Undertaking:
Provided that no such order shall be made in relation to any such authority
unless a fund has been established and is maintained by that authority in such
manner as may be prescribed by appropriate Government.
Explanation.—For the purposes of this sub-section, “appropriate
Government” means the Central Government or a State Government, as the case
may be, and—
(i) in relation to any corporation or company owned by the Central
Government or any State Government, means the Central Government or
that State Government;
(ii) in relation to any corporation or company owned by the Central
Government and one or more State Governments, means the Central
Government;
(iii) in relation to any other State Transport Undertaking or any
local authority, means that Government which has control over that
undertaking or authority.
147. (1) In order to comply with the requirements of this Chapter, a policy of
insurance must be a policy which—
(a) is issued by a person who is an authorised insurer; and
(b) insures the person or classes of persons specified in the policy to the
extent specified in sub-section (2)—
(i) against any liability which may be incurred by him in respect of
the death of or bodily injury to any person including owner of the goods
or his authorised representative carried in the motor vehicle or damage to
any property of a third party caused by or arising out of the use of the
motor vehicle in a public place;
(ii) against the death of or bodily injury to any passenger of a
transport vehicle, except gratuitous passengers of a goods vehicle, caused
by or arising out of the use of the motor vehicle in a public place.
Explanation.—For the removal of doubts, it is hereby clarified that the
death of or bodily injury to any person or damage to any property of a third party
shall be deemed to have been caused by or to have arisen out of, the use of a
vehicle in a public place, notwithstanding that the person who is dead or injured
or the property which is damaged was not in a public place at the time of the
accident, if the act or omission which led to the accident occurred in a public
place.
(2) Notwithstanding anything contained under any other law for the time being
in force, for the purposes of third party insurance related to either death of a person or
grievous hurt to a person, the Central Government shall prescribe a base premium and
the liability of an insurer in relation to such premium for an insurance policy under
sub-section (1) in consultation with the Insurance Regulatory and Development
Authority.
(3) A policy shall be of no effect for the purposes of this Chapter unless and until
there is issued by the insurer in favour of the person by whom the policy is effected, a
certificate of insurance in the prescribed form and containing the prescribed particulars
of any condition subject to which the policy is issued and of any other prescribed
Requirement
of policies and
limits of
liability.
595
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
matters; and different forms, particulars and matters may be prescribed in different
cases.
(4) Notwithstanding anything contained in this Act, a policy of Insurance issued
before the commencement of the Motor Vehicles (Amendment) Act, 2019 shall be
continued on the existing terms under the contract and the provisions of this Act shall
apply as if this Act had not been amended by the said Act.
(5) Where a cover note issued by the insurer under the provisions of this Chapter
or the rules or regulations made thereunder is not followed by a policy of insurance
within the specified time, the insurer shall, within seven days of the expiry of the period
of the validity of the cover note, notify the fact to the registering authority or to such
other authority as the State Government may prescribe.
(6) Notwithstanding anything contained in any other law for the time being in
force, an insurer issuing a policy of insurance under this section shall be liable to
indemnify the person or classes of persons specified in the policy in respect of any
liability which the policy purports to cover in the case of that person or those classes
of persons.
148. Where, in pursuance of an arrangement between India and any reciprocating
country, the motor vehicle registered in the reciprocating country operates on any
route or within any area common to the two countries and there is in force in relation to
the use of the vehicle in the reciprocating country, a policy of insurance complying
with the requirements of the law of insurance for the time being in force in that country,
then, notwithstanding anything contained in section 147 but subject to any rules
which may be made under section 164B such policy of insurance shall be effective
throughout the route or area in respect of which the arrangement has been made, as if
the policy of insurance had complied with the requirements of this Chapter.
149. (1) The insurance company shall, upon receiving information of the accident,
either from claimant or through accident information report or otherwise, designate an
officer to settle the claims relating to such accident.
(2) An officer designated by the insurance company for processing the settlement
of claim of compensation may make an offer to the claimant for settlement before the
Claims Tribunal giving such details, within thirty days and after following such
procedure as may be prescribed by the Central Government.
(3) If, the claimant to whom the offer is made under sub-section (2),—
(a) accepts such offer,—
(i) the Claims Tribunal shall make a record of such settlement, and
such claim shall be deemed to be settled by consent; and
(ii) the payment shall be made by the insurance company within a
maximum period of thirty days from the date of receipt of such record of
settlement;
(b) rejects such offer, a date of hearing shall be fixed by the Claims Tribunal
to adjudicate such claim on merits.
150. (1) If, after a certificate of insurance has been issued under sub-section (3)
of section 147 in favour of the person by whom a policy has been effected, judgment
or award in respect of any such liability as is required to be covered by a policy under
clause (b) of sub-section (1) of section 147 (being a liability covered by the terms of the
policy) or under the provisions of section 164 is obtained against any person insured
by the policy, then, notwithstanding that the insurer may be entitled to avoid or cancel
or may have avoided or cancelled the policy, the insurer shall, subject to the provisions
of this section, pay to the person entitled to the benefit of the award any sum not
Validity of
policies of
insurance
issued in
reciprocating
countries.
Settlement by
insurance
company and
procedure
therefor.
Duty of
insurers to
satisfy
judgments and
awards against
persons
insured in
respect of
third party
risks.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
596
exceeding the sum assured payable thereunder, as if that person were the decree
holder, in respect of the liability, together with any amount payable in respect of costs
and any sum payable in respect of interest on that sum by virtue of any enactment
relating to interest on judgments.
(2) No sum shall be payable by an insurer under sub-section (1) in respect of any
judgment or award unless, before the commencement of the proceedings in which the
judgment or award is given the insurer had notice through the court or, as the case may
be, the Claims Tribunal of the bringing of the proceedings, or in respect of such
judgment or award so long as its execution is stayed pending an appeal; and an insurer
to whom notice of the bringing of any such proceedings is so given shall be entitled to
be made a party thereto, and to defend the action on any of the following grounds,
namely:—
(a) that there has been a breach of a specified condition of the policy,
being one of the following conditions, namely:––
(i) a condition excluding the use of the vehicle—
(A) for hire or reward, where the vehicle is on the date of the
contract of insurance a vehicle not covered by a permit to ply for
hire or reward; or
(B) for organised racing and speed testing; or
(C) for a purpose not allowed by the permit under which the
vehicle is used, where the vehicle is a transport vehicle; or
(D) without side-car being attached where the vehicle is a
two-wheeled vehicle; or
(ii) a condition excluding driving by a named person or by any
person who is not duly licenced or by any person who has been disqualified
for holding or obtaining a driving licence during the period of
disqualification or driving under the influence of alcohol or drugs as laid
down in section 185; or
(iii) a condition excluding liability for injury caused or contributed
to by conditions of war, civil war, riot or civil commotion; or
(b) that the policy is void on the ground that it was obtained by
nondisclosure of any material fact or by representation of any fact which was
false in some material particular; or
(c) that there is non-receipt of premium as required under section 64VB of
the Insurance Act, 1938.
(3) Where any such judgment or award as is referred to in sub-section (1) is
obtained from a court in a reciprocating country and in the case of a foreign judgment
is, by virtue of the provisions of section 13 of the Code of Civil Procedure, 1908
conclusive as to any matter adjudicated upon by it, the insurer (being an insurer
registered under the Insurance Act, 1938 and whether or not that person is registered
under the corresponding law of the reciprocating country) shall be liable to the person
entitled to the benefit of the decree in the manner and to the extent specified in
sub-section (1), as if the judgment or award were given by a court in India:
Provided that no sum shall be payable by the insurer in respect of any such
judgment or award unless, before the commencement of the proceedings in which the
judgment or award is given, the insurer had notice through the court concerned of the
bringing of the proceedings and the insurer to whom notice is so given is entitled under
the corresponding law of the reciprocating country, to be made a party to the proceedings
and to defend the action on grounds similar to those specified in sub-section (2).
4 of 1938.
5 of 1908.
4 of 1938.
597
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(4) Where a certificate of insurance has been issued under sub-section (3) of
section 147 to the person by whom a policy has been effected, so much of the policy
as purports to restrict the insurance of the persons insured thereby, by reference to
any condition other than those in sub-section (2) shall, as respects such liabilities
as are required to be covered by a policy under clause (b) of sub-section (1) of
section 147, be of no effect.
(5) No insurer to whom the notice referred to in sub-section (2) or sub-section (3)
has been given shall be entitled to avoid his liability to any person entitled to the
benefit of any such judgment or award as is referred to in sub-section (1) or in such
judgment as is referred to in sub-section (3) otherwise than in the manner provided for
in sub-section (2) or in the corresponding law of the reciprocating country, as the case
may be.
(6) If on the date of filing of any claim, the claimant is not aware of the insurance
company with which the vehicle had been insured, it shall be the duty of the owner of
the vehicle to furnish to the tribunal or court the information as to whether the vehicle
had been insured on the date of the accident, and if so, the name of the insurance
company with which it is insured.
Explanation.—For the purposes of this section,—
(a) “award” means an award made by the Claims Tribunal under
section 168;
(b) “Claims Tribunal” means a Claims Tribunal constituted under
section 165;
(c) “liability covered by the terms of the policy” means the liability which
is covered by the policy or which would be so covered but for the fact that the
insurer is entitled to avoid or cancel or has avoided or cancelled the policy; and
(d) “material fact” and “material particular” mean, respectively, a fact or
particular of such a nature as to influence the judgment of a prudent insurer in
determining whether he shall take the risk and, if so, at what premium and on
what conditions.
151. (1) Where under any contract of insurance affected in accordance with the
provisions of this Chapter, a person is insured against liabilities which he may incur to
third party, then—
(a) in the event of the person becoming insolvent or making a composition or
arrangement with his creditors; or
(b) where the insured person is a company, in the event of a winding-up order
being made or a resolution for a voluntary winding-up being passed with respect to
the company or of a receiver or manager of the company’s business or undertaking
being duly appointed, or of possession being taken by or on behalf of the holders of
any debentures secured by a floating charge of any property comprised in or subject
to the charge,
if, either before or after that event, any such liability is incurred by the insured person
his rights against the insurer under the contract in respect of the liability shall,
notwithstanding anything to the contrary in any provision of law, be transferred to
and vest in the third party to whom the liability was so incurred.
(2) Where an order for the administration of the estate of a deceased debtor is
made according to the law of insolvency, then, if any debt provable in insolvency is
owing by the deceased in respect of a liability to a third party against which he was
insured under a contract of insurance in accordance with the provisions of this Chapter,
the deceased debtor’s rights against the insurer in respect of that liability shall,
Rights of third
party against
insurers on
insolvency of
insured.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
598
notwithstanding anything to the contrary in any provision of law, be transferred to
and vest in the person to whom the debt is owing.
(3) Any condition in a policy issued for the purposes of this Chapter purporting,
either directly or indirectly, to avoid the policy or to alter the rights of the parties
thereunder upon the happening to the insured person of any of the events specified in
clause (a) or clause (b) of sub-section (1) or upon the making of an order for the
administration of the estate of a deceased debtor according to the law of insolvency,
shall be of no effect.
(4) Upon a transfer under sub-section (1) or sub-section (2), the insurer shall be
under the same liability to the third party as he would have been to the insured person,
but—
(a) if the liability of the insurer to the insured person exceeds the liability
of the insured person to the third party, nothing in this Chapter shall affect
the rights of the insured person against the insurer in respect of the excess
amount; and
(b) if the liability of the insurer to the insured person is less than the
liability of the insured person to the third party, nothing in this Chapter shall
affect the rights of the third party against the insured person in respect of the
balance amount.
152. (1) No person against whom a claim is made in respect of any liability
referred to in clause (b) of sub-section (1) of section 147 shall, on demand by or on
behalf of the person making the claim, refuse to state whether or not he was insured in
respect of that liability by any policy issued under the provisions of this Chapter, or
would have been so insured if the insurer had not avoided or cancelled the policy, nor
shall he refuse, if he was or would have been so insured, to give such particulars with
respect to that policy as were specified in the certificate of insurance issued in respect
thereof.
(2) In the event of any person becoming insolvent or making an arrangement
with his creditors or in the event of an order being made for the administration of the
estate of a deceased person according to the law of insolvency, or in the event of a
winding-up order being made or a resolution for a voluntary winding-up being passed
with respect to any company or of a receiver or manager of the company’s business or
undertaking being duly appointed or of possession being taken by or on behalf of the
holders of any debentures secured by a floating charge on any property comprised in
or subject to the charge, it shall be the duty of the insolvent debtor, personal
representative of the deceased debtor or company, as the case may be, or the official
assignee or receiver in insolvency, trustee, liquidator, receiver or manager, or person in
possession of the property to give, on the request of any person claiming that the
insolvent debtor, deceased debtor or company is under such liability to him as is
covered by the provision of this Chapter, such information as may reasonably be
required by him for the purpose of ascertaining whether any rights have been transferred
to and vested in him by section 151 and for the purpose of enforcing such rights, if any,
and any such contract of insurance as purports whether directly or indirectly to avoid
the contract or to alter the rights of the parties thereunder upon the giving of such
information in the events aforesaid, or otherwise to prohibit or prevent the giving
thereof in the said events, shall be of no effect.
(3) If, from the information given to any person in pursuance of sub-section (2)
or otherwise, he has reasonable ground for supporting that there have or may have
been transferred to him under this Chapter rights against any particular insurer, that
insurer shall be subject to the same duty as is imposed by the said sub-section on the
persons therein mentioned.
Duty to give
information as
to insurance.
599
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(4) The duty to give the information imposed by this section shall include a duty
to allow all contracts of insurance, receipts for premiums, and other relevant documents
in the possession or power of the person on whom the duty is so imposed to be
inspected and copies thereof to be taken.
153. (1) No settlement made by an insurer in respect of any claim which might be
made by a third party in respect of any liability of the nature referred to in clause (b) of
sub-section (1) of section 147 shall be valid unless such third party is a party to the
settlement.
(2) The Claims Tribunal shall ensure that the settlement is bona fide and was not
made under undue influence and the compensation is made in accordance with the
payment schedule referred to in sub-section (1) of section 164.
(3) Where a person who is insured under a policy issued for the purpose of this
Chapter has become insolvent, or where, if such insured person is a company, a
winding-up order has been made or a resolution for a voluntary winding-up has been
passed with respect to the company, no agreement made between the insurer and the
insured person after the liability has been incurred to a third party and after the
commencement of the insolvency or winding-up, as the case may be, nor any waiver,
assignment or other disposition made by or payment made to the insured person after
the commencement aforesaid, shall be effective to defeat the rights transferred to the
third party under this Chapter; but those rights shall be the same as if no such agreement,
waiver, assignment or disposition or payment has been made.
154. (1) For the purposes of sections 151, 152 and 153, a reference to “liabilities
to third parties” in relation to a person insured under any policy of insurance shall not
include a reference to any liability of that person in the capacity of insurer under some
other policy of insurance.
(2) The provisions of sections 151, 152 and 153 shall not apply where a company
is wound-up voluntarily merely for the purposes of reconstruction or of an amalgamation
with another company.
155. Notwithstanding anything contained in section 306 of the Indian Succession
Act, 1925, the death of a person in whose favour a certificate of insurance had been
issued, if it occurs after the happening of an event which has given rise to a claim
under the provisions of this Chapter, shall not be a bar to the survival of any cause of
action arising out of such event against his estate or against the insurer.
156. When an insurer has issued a certificate of insurance in respect of a contract
of insurance between the insurer and the insured person, then—
(a) if and so long as the policy described in the certificate has not been
issued by the insurer to the insured, the insurer shall, as between himself and
any other person except the insured, be deemed to have issued to the insured
person a policy of insurance conforming in all respects with the description and
particulars stated in such certificate; and
(b) if the insurer has issued to the insured the policy described in the
certificate, but the actual terms of the policy are less favourable to persons
claiming under or by virtue of the policy against the insurer either directly or
through the insured than the particulars of the policy as stated in the certificate,
the policy shall, as between the insurer and any other person except the insured,
be deemed to be in terms conforming in all respects with the particulars stated in
the said certificate.
157. (1) Where a person, in whose favour the certificate of insurance has been
issued in accordance with the provisions of this Chapter, transfers to another person
the ownership of the motor vehicle in respect of which such insurance was taken
Settlement
between
insurers and
insured
persons.
Saving in
respect of
sections 151,
152 and 153.
Effect of
death on
certain causes
of action.
39 of 1925.
Effect of
certificate of
insurance.
Transfer of
certificate of
insurance.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
600
together with the policy of insurance relating thereto, the certificate of insurance and
the policy described in the certificate shall be deemed to have been transferred in
favour of the person to whom the motor vehicle is transferred with effect from the date
of its transfer.
Explanation.—For the removal of doubts, it is hereby clarified that such deemed
transfer shall include transfer of rights and liabilities of the said certificate of insurance
and policy of insurance.
(2) The transferee shall apply within fourteen days from the date of transfer in
the prescribed form to the insurer for making necessary changes in regard to the fact of
transfer in the certificate of insurance and the policy described in the certificate in his
favour, and the insurer shall make the necessary changes in the certificate and the
policy of insurance in regard to the transfer of insurance.
158. (1) Any person driving a motor vehicle in any public place shall, on being
so required by a police officer in uniform authorised in this behalf by the State
Government, produce—
(a) the certificate of insurance;
(b) the certificate of registration;
(c) the pollution under control certificate;
(d) the driving licence;
(e) in the case of a transport vehicle, also the certificate of fitness referred
to in section 56, and the permit; and
(f) any certificate or authorisation of exemption that has been granted
under this Act,
relating to the use of the vehicle.
(2) Where, owing to the presence of a motor vehicle in a public place, an accident
occurs involving death or bodily injury to another person, if the driver of the vehicle
does not at that time produce the required certificate, driving licence and permit referred
to in sub-section (1) to a police officer, he or the owner shall produce the said certificates,
licence and permit at the police station at which the driver makes the report required by
section 134.
(3) No person shall be liable to conviction for offences under sub-section (1) or
sub-section (2) by reason of the failure to produce the required certificate if, within
seven days from the date on which its production was required under sub-section (1),
or as the case may be, from the date of occurrence of the accident, he produces the
certificate at such police station as may have been specified by him to the police officer
who required its production or, as the case may be, to the police officer at the site of the
accident or to the officer-in-charge of the police station at which he reported the
accident:
Provided that except to such extent and with such modifications as may be
prescribed, the provisions of this sub-section shall not apply to the driver of a transport
vehicle.
(4) The owner of a motor vehicle shall give such information as he may be
required by or on behalf of a police officer empowered in this behalf by the State
Government for the purpose of determining whether the vehicle was or was not being
driven in contravention of section 146 and on any occasion when the driver was
required under this section to produce the certificate of insurance.
(5) In this section, the expression “produce the certificate of insurance” means
production for examination the relevant certificate of insurance or such other evidence
Production of
certain
certificates,
licence and
permit in
certain cases.
601
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
as may be prescribed to prove that the vehicle was not being driven in contravention
of section 146.
159. The police officer shall, during the investigation, prepare an accident
information report to facilitate the settlement of claim in such form and manner, within
three months and containing such particulars and submit the same to the Claims
Tribunal and such other agency as may be prescribed.
160. A registering authority or the officer-in-charge of a police station shall, if so
required by a person who alleges that he is entitled to claim compensation in respect of
an accident arising out of the use of a motor vehicle, or if so required by an insurer
against whom a claim has been made in respect of any motor vehicle, furnish to that
person or to that insurer, as the case may be, on payment of the prescribed fee, any
information at the disposal of the said authority or the said police officer relating to the
identification marks and other particulars of the vehicle and the name and address of
the person who was using the vehicle at the time of the accident or was injured by
it and the property, if any, damaged in such form and within such time as the
Central Government may prescribe.
161. (1) Notwithstanding anything contained in any other law for the time being
in force or any instrument having the force of law, the Central Government shall provide
for paying in accordance with the provisions of this Act and the scheme made under
sub-section (3), compensation in respect of the death of, or grievous hurt to, persons
resulting from hit and run motor accidents.
(2) Subject to the provisions of this Act and the scheme made under
sub-section (3), there shall be paid as compensation,—
(a) in respect of the death of any person resulting from a hit and run motor
accident, a fixed sum of two lakh rupees or such higher amount as may be
prescribed by the Central Government;
(b) in respect of grievous hurt to any person resulting from a hit and run
motor accident, a fixed sum of fifty thousand rupees or such higher amount as
may be prescribed by the Central Government.
(3) The Central Government may, by notification in the Official Gazette, make a
scheme specifying the manner in which the scheme shall be administered by the
Central Government or General Insurance Council, the form, manner and the time
within which applications for compensation may be made, the officers or authorities to
whom such applications may be made, the procedure to be followed by such officers
or authorities for considering and passing orders on such applications, and all other
matters connected with, or incidental to, the administration of the scheme and the
payment of compensation under this section.
(4) A scheme made under sub-section (3) may provide that,—
(a) a payment of such sum as may be prescribed by the Central Government
as interim relief to any claimant under such scheme;
(b) a contravention of any provision thereof shall be punishable with
imprisonment which may extend to two years, or with fine which shall not be less
than twenty-five thousand rupees but may extend to five lakh rupees or with
both;
(c) the powers, functions or duties conferred or imposed on any officer or
authority by such scheme may be delegated with the prior approval in writing of
Central Government, by such officer or authority to any other officer or authority.
162. (1) Notwithstanding anything contained in the General Insurance Companies
(Nationalisation) Act, 1972 or any other law for the time being in force or any instrument
having the force of law, the insurance companies for the time being carrying on general
Information
to be given
regarding
accident.
Duty to
furnish
particulars of
vehicle
involved in
accident.
Special
provisions as
t o
compensation
in case of hit
and run motor
accident.
Scheme for
golden hour.
57 of 1972.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
602
insurance business in India shall provide in accordance with the provisions of this Act
and the schemes made under this Act for treatment of road accident victims, including
during the golden hour.
(2) The Central Government shall make a scheme for the cashless treatment of
victims of the accident during the golden hour and such scheme may contain provisions
for creation of a fund for such treatment.
163. (1) The payment of compensation in respect of the death of, or grievous
hurt to, any person under section 161 shall be subject to the condition that if any
compensation (hereafter in this sub-section referred to as the other compensation) or
other amount in lieu of or by way of satisfaction of a claim for compensation is awarded
or paid in respect of such death or grievous hurt under any other provision of this Act
or any other law for the time being in force or otherwise, so much of the other
compensation or other amount aforesaid as is equal to the compensation paid under
section 161, shall be refunded to the insurer.
(2) Before awarding compensation in respect of an accident involving the death
of, or bodily injury to, any person arising out of the use of a motor vehicle under any
provision of this Act other than section 161 or any other law for the time being in force,
the Claims Tribunal, court or other authority awarding such compensation shall verify
as to whether in respect of such death or bodily injury compensation has already been
paid under section 161 or an application for payment of compensation is pending
under that section, and such Tribunal, court or other authority shall—
(a) if compensation has already been paid under section 161, direct the
person liable to pay the compensation awarded by it to refund to the insurer, so
much thereof as is required to be refunded in accordance with the provisions of
sub-section (1);
(b) if an application for payment of compensation is pending under
section 161 forward the particulars as to the compensation awarded by it to the insurer.
Explanation.—For the purpose of this sub-section, an application for
compensation under section 161 shall be deemed to be pending—
(i) if such application has been rejected, till the date of the rejection
of the application; and
(ii) in any other case, till the date of payment of compensation in
pursuance of the application.
164. (1) Notwithstanding anything contained in this Act or in any other law for
the time being in force or instrument having the force of law, the owner of the motor
vehicle or the authorised insurer shall be liable to pay in the case of death or grievous
hurt due to any accident arising out of the use of motor vehicle, a compensation, of a
sum of five lakh rupees in case of death or of two and a half lakh rupees in case of
grievous hurt to the legal heirs or the victim, as the case may be.
(2) In any claim for compensation under sub-section (1), the claimant shall not
be required to plead or establish that the death or grievous hurt in respect of which the
claim has been made was due to any wrongful act or neglect or default of the owner of
the vehicle or of the vehicle concerned or of any other person.
(3) Where, in respect of death or grievous hurt due to an accident arising out of
the use of motor vehicle, compensation has been paid under any other law for the time
being in force, such amount of compensation shall be reduced from the amount of
compensation payable under this section.
164A. (1) The Central Government, may make schemes for the provision of
interim relief to claimants praying for compensation under this Chapter.
Refund in certain
cases
of compensation
paid under
section 161.
Payment of
compensation
in case of
death or
grevious hurt,
etc.
Scheme for
interim relief
for claimants.
603
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(2) A scheme made under sub-section (1) shall also provide for procedure to
recover funds disbursed under such scheme from the owner of the motor vehicle,
where the claim arises out of the use of such motor vehicle or other sources as may be
prescribed by the Central Government.
164B. (1) The Central Government shall constitute a Fund to be called the Motor
Vehicle Accident Fund and thereto shall be credited—
(a) payment of a nature notified and approved by the Central Government;
(b) any grant or loan made to the Fund by the Central Government;
(c) the balance of the Fund created under scheme framed under
section 163, as it stood immediately before the commencement of the Motor
Vehicles (Amendment) Act, 2019; and
(d) any other source of income as may be prescribed by the Central
Government.
(2) The Fund shall be constituted for the purpose of providing compulsory
insurance cover to all road users in the territory of India.
(3) The Fund shall be utilised for the following, namely:—
(a) treatment of the persons injured in road accidents in accordance with
the scheme framed by the Central Government under section 162;
(b) compensation to representatives of a person who died in hit and run
motor accident in accordance with schemes framed under section 161;
(c) compensation to a person grievously hurt in a hit and run motor accident
in accordance with schemes framed under section 161; and
(d) compensation to such persons as may be prescribed by the Central
Government.
(4) The maximum liability amount that shall be paid in each case shall be such as
may be prescribed by the Central Government.
(5) In all cases specified in clause (a) of sub-section (3), when the claim of such
person becomes payable, where amount has been paid out of this Fund to any person,
the same amount shall be deductible from the claim received by such person from the
insurance company.
(6) The Fund shall be managed by such authority or agency as the Central
Government may specify having regard to the following:—
(a) knowledge of insurance business of the agency;
(b) capability of the agency to manage funds; and
(c) any other criteria as may be prescribed by the Central Government.
(7) The Central Government shall maintain proper accounts and other relevant
records and prepare an annual statement of accounts of the Fund in such form as may
be prescribed by the Central Government in consultation with the Comptroller and
Auditor-General of India.
(8) The accounts of the Fund shall be audited by the Comptroller and
Auditor-General of India at such intervals as may be specified by him.
(9) The Comptroller and Auditor-General of India or any person appointed by
him in connection with the audit of the accounts of the Fund under this Act shall have
the same rights, privileges and authority in connection with such audit of the
Government accounts and, in particular, shall have the right to demand the production
Motor Vehicle
Accident
Fund.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
604
of books, accounts, connected vouchers and other documents and papers and to
inspect any of the offices of the Authority.
(10) The accounts of the Fund, as certified by the Comptroller and Auditor-
General of India or any other person appointed by him in this behalf, together with the
audit report thereon, shall be forwarded annually to the Central Government and the
Central Government shall cause the same to be laid before each House of the Parliament.
(11) Any scheme framed under sub-section (3) of section 161, as it stood
immediately before the commencement of the Motor Vehicles (Amendment) Act, 2019,
shall be discontinued and all rights and liabilities accruing thereunder shall be met out
of the Fund with effect from the date of commencement of this Act.
164C. (1) The Central Government may make rules for the purposes of carrying
into effect, the provisions of this Chapter.
(2) Without prejudice to the generality of the foregoing power, such rules may
provide for—
(a) the forms to be used for the purposes of this Chapter including,—
(i) the form of the insurance policy and the particulars it shall contain
as referred to in sub-section (3) of section 147;
(ii) the form for making changes in regard to the fact of transfer in
the certificate of insurance under sub-section (2) of section 157;
(iii) the form in which the accident information report may be
prepared, the particulars it shall contain, the manner and the time for
submitting the report to the Claims Tribunal and the other agency under
section 159;
(iv) the form for furnishing information under section 160; and
(v) the form of the annual statement of accounts for the Motor
Vehicle Accident Fund under sub-section (7) of section 164B;
(b) the making of applications for and the issue of certificates of insurance;
(c) the issue of duplicates to replace certificates of insurance lost, destroyed
or mutilated;
(d) the custody, production, cancellation and surrender of certificates of
insurance;
(e) the records to be maintained by insurers of policies of insurance issued
under this Chapter;
(f) the identification by certificates or otherwise of persons or vehicles
exempted from the provisions of this Chapter;
(g) the furnishing of information respecting policies of insurance by
insurers;
(h) adopting the provisions of this Chapter to vehicles brought into India
by persons making only a temporary stay therein or to vehicles registered in a
reciprocating country and operating on any route or within any area in India by
applying those provisions with prescribed modifications;
(i) the requirements which a certificate of insurance is required to comply
with as referred to in clause (b) of section 145;
(j) administration of the Fund established under sub-section (3) of section
146;
Power of
Central
Government
to make rules.
605
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(k) the minimum premium and the maximum liability of an insurer under
sub-section (2) of section 147;
(l) the conditions subject to which an insurance policy shall be issued and
other matters related thereto as referred to in sub-section (3) of section 147;
(m) the details of settlement, the time limit for such settlement and the
procedure thereof under sub-section (2) of section 149;
(n) the extent of exemptions and the modifications under the proviso to
sub-section (3) of section 158;
(o) the other evidence under sub-section (5) of section 158;
(p) such other agency to which the accident information report as referred
to in section 159 may be submitted;
(q) the time limit and fee for furnishing information under section 160;
(r) the higher amount of compensation in respect of death under clause (a)
of sub-section (2) of section 161;
(s) a sum to be paid as interim relief as referred to in clause (a) of
sub-section (4) of section 161;
(t) the procedure for payment of compensation under sub-section (1) of
section 164;
(u) such other sources from which funds may be recovered for the scheme
as referred to in sub-section (2) of section 164A;
(v) any other source of income that may be credited into the Motor Vehicle
Accident Fund under sub-section (1) of section 164B;
(w) the persons to whom compensation may be paid under clause (d) of
sub-section (3) of section 164B;
(x) the maximum liability amount under sub-section (4) of section 164B;
(y) the other criteria under clause (c) of sub-section (6) of section 164B;
(z) any other matter which is to be, or may be, prescribed or in respect of
which provision is to be made by rules.
164D. (1) The State Government may make rules for the purposes of carrying
into effect, the provisions of this Chapter other than the matters specified in
section 164C.
(2) Without prejudice to the generality of the foregoing power, such rules may
provide for—
(a) the other authority under sub-section (5) of section 147; and
(b) any other matter which is to be, or may be, prescribed, or in respect of
which provision is to be made by rules.”.
52. In section 165 of the principal Act, in the Explanation, for the words, figures and
letter "section 140 and section 163A", the word and figures “section 164” shall be substituted.
53. In section 166 of the principal Act,—
(i) in sub-section (1), after the proviso, the following proviso shall be inserted,
namely:—
“Provided further that where a person accepts compensation under
section 164 in accordance with the procedure provided under section 149, his
claims petition before the Claims Tribunal shall lapse.”.
Power of State
Government
to make rules.
Amendment
of section
165.
Amendment
of section
166.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
606
(ii) in sub-section (2), the proviso shall be omitted;
(iii) after sub-section (2), the following sub-section shall be inserted, namely:—
“(3) No application for compensation shall be entertained unless it is
made within six months of the occurrence of the accident.”.
(iv) in sub-section (4), for the words, brackets and figures "sub-section (6) of
section 158", the word and figures "section 159" shall be substituted;
(v) after sub-section (4), the following sub-section shall be inserted, namely:—
“(5) Notwithstanding anything in this Act or any other law for the time
being in force, the right of a person to claim compensation for injury in an
accident shall, upon the death of the person injured, survive to his legal
representatives, irrespective of whether the cause of death is relatable to or had
any nexus with the injury or not.”.
54. In section 168 of the principal Act, in sub-section (1),—
(i) for the word and figures “section 162”, the word and figures “section 163”
shall be substituted;
(ii) the proviso shall be omitted.
55. In section 169 of the principal Act, after sub-section (3), the following sub-section
shall be inserted, namely:—
“(4) For the purpose of enforcement of its award, the Claims Tribunal shall also
have all the powers of a Civil Court in the execution of a decree under the Code of Civil
Procedure, 1908, as if the award were a decree for the payment of money passed by
such court in a civil suit.”.
56. In section 170 of the principal Act, for the word and figures “section 149” the word
and figures “section 150” shall be substituted.
57. In section 173 of the principal Act, in sub-section (2), for the words “ten thousand”,
the words “one lakh” shall be substituted.
58. In section 177 of the principal Act, for the words “one hundred rupees” and “three
hundred rupees”, the words “five hundred rupees” and “one thousand and five hundred
rupees” shall respectively be substituted.
59. After section 177 of the principal Act, the following section shall be inserted,
namely:—
“177A. Whoever contravenes the regulations made under section 118, shall be
punishable with fine which shall not be less than five hundred rupees, but may extend
to one thousand rupees.”.
60. In section 178 of the principal Act, in sub-section (3), in clause (b), for the words
“two hundred rupees”, the words “five hundred rupees” shall be substituted.
61. In section 179 of the principal Act,—
(i) in sub-section (1), for the words "five hundred rupees", the words “two
thousand rupees” shall be substituted;
(ii) in sub-section (2), for the words "five hundred rupees", the words “two
thousand rupees” shall be substituted.
Amendment
of section
168.
Amendment
of section
169.
Amendment
of section
170.
Amendment
of section
173.
Amendment
of section
177.
Insertion of
section 177A.
Penalty for
contravention
of regulations
under section
118.
Amendment
of section
178.
Amendment
of section
179.
5 of 1908.
607
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
62. In section 180 of the principal Act, for the words "which may extend to one thousand
rupees", the words “of five thousand rupees” shall be substituted.
63. In section 181 of the principal Act, for the words "which may extend to five hundred
rupees", the words “of five thousand rupees” shall be substituted.
64. In section 182 of the principal Act,—
(i) in sub-section (1), for the words "which may extend to five hundred rupees",
the words “of ten thousand rupees” shall be substituted;
(ii) in sub-section (2), for the words "one hundred rupees", the words
“ten thousand rupees” shall be substituted.
65. For section 182A of the principal Act, the following sections shall be substituted,
namely:—
“182A. (1) Whoever, being a manufacturer, importer or dealer of motor vehicles,
sells or delivers or alters or offers to sell or deliver or alter, a motor vehicle that is in
contravention of the provisions of Chapter VII or the rules and regulations made
thereunder, shall be punishable with imprisonment for a term which may extend to one
year, or with fine of one lakh rupees per such motor vehicle or with both:
Provided that no person shall be convicted under this section if he proves that,
at the time of sale or delivery or alteration or offer of sale or delivery or alteration of
such motor vehicle, he had disclosed to the other party the manner in which such
motor vehicle was in contravention of the provisions of Chapter VII or the rules and
regulations made thereunder.
(2) Whoever, being a manufacturer of motor vehicles, fails to comply with the
provisions of Chapter VII or the rules and regulations made thereunder, shall be
punishable with imprisonment for a term which may extend to one year or with fine
which may extend to one hundred crore rupees or with both.
(3) Whoever, sells or offers to sell, or permits the sale of any component of a
motor vehicle which has been notified as a critical safety component by the Central
Government and which does not comply with Chapter VII or the rules and regulations
made thereunder shall be punishable with imprisonment for a term which may extend to
one year or with fine of one lakh rupees per such component or with both.
(4) Whoever, being the owner of a motor vehicle, alters a motor vehicle, including
by way of retrofitting of motor vehicle parts, in a manner not permitted under the Act
or the rules and regulations made thereunder shall be punishable with imprisonment
for a term which may extend to six months, or with fine of five thousand rupees per
such alteration or with both.
182B.Whoever contravenes the provisions of section 62A, shall be punishable
with fine which shall not be less than five thousand rupees, but may extend to ten
thousand rupees.”.
66. In section 183 of the principal Act,—
(i) in sub-section (1),—
(a) after the words “Whoever drives”, the words “or causes any person
who is employed by him or subjects someone under his control to drive” shall be
inserted;
(b) for the words "with fine which extend to four hundred rupees, or, if
having been previously convicted of an offence under this sub-section is again
Amendment
of section
180.
Amendment
of section
181.
Amendment
of section
182.
Substitution of
new section
for section
182A.
Punishment
for offences
relating to
construction,
maintenance,
sale and
alteration of
motor
vehicles and
components.
Punishment
for
contravention
of section
62A.
Amendment
of section
183.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
608
convicted of an offence under this sub-section, with fine which may extend to
one thousand rupees", the following shall be substituted, namely:—
“in the following manner, namely:—
(i) where such motor vehicle is a light motor vehicle with fine
which shall not be less than one thousand rupees but may extend to
two thousand rupees;
(ii) where such motor vehicle is a medium goods vehicle or a
medium passenger vehicle or a heavy goods vehicle or a heavy
passenger vehicle with fine which shall not be less than two
thousand rupees, but may extend to four thousand rupees; and
(iii) for the second or any subsequent offence under this
sub-section the driving licence of such driver shall be impounded
as per the provisions of the sub-section (4) of section 206.”.
(ii) sub-section (2) shall be omitted.
(iii) in sub-section (3), after the word "mechanical", the words "or electronic"
shall be inserted.
(iv) in sub-section (4), for the word, brackets and figure “sub-section (2)”, the
word, brackets and figure “sub-section (1)” shall be substituted.
67. In section 184 of the principal Act,—
(i) after the words “dangerous to the public”, the words “or which causes a
sense of alarm or distress to the occupants of the vehicle, other road users, and
persons near roads,” shall be inserted;
(ii) for the words “which may extend to six months or with fine which may extend
to one thousand rupees”, the words “which may extend to one year but shall not be
less than six months or with fine which shall not be less than one thousand rupees but
may extend to five thousand rupees, or with both” shall be substituted;
(iii) for the words “which may extend to two thousand rupees”, the words
“of ten thousand rupees” shall be substituted;
(iv) the following Explanation shall be inserted, namely:—
“Explanation.—For the purpose of this section,—
(a) jumping a red light;
(b) violating a stop sign;
(c) use of handheld communications devices while driving;
(d) passing or overtaking other vehicles in a manner contrary to law;
(e) driving against the authorised flow of traffic; or
(f) driving in any manner that falls far below what would be expected
of a competent and careful driver and where it would be obvious to a
competent and careful driver that driving in that manner would be
dangerous,
shall amount to driving in such manner which is dangerous to the public.”.
68. In section 185 of the principal Act,—
(i) in clause (a), after the words “breath analyser,”, the words “or in any other
test including a laboratory test,” shall be inserted;
Amendment
of section
184.
Amendment
of section
185.
609
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(ii) for the words “which may extend to two thousand rupees”, the words
“of ten thousand rupees” shall be substituted;
(iii) the words “ if committed within three years of the commission of the previous
similar offence,” shall be omitted;
(iv) for the words “which may extend to three thousand rupees”, the words
“of fifteen thousand rupees” shall be substituted;
(v) for the Explanation, the following Explanation shall be substituted, namely:–
'Explanation.—For the purposes of this section, the expression “drug”
means any intoxicant other than alcohol, natural or synthetic, or any natural
material or any salt, or preparation of such substance or material as may be
notified by the Central Government under this Act and includes a narcotic drug
and psychotropic substance as defined in clause (xiv) and clause (xxiii) of
section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985.'.
69. In section 186 in the principal Act, for the words “two hundred rupees” and “five
hundred rupees”, the words “one thousand rupees” and “two thousand rupees” shall
respectively be substituted.
70. In section 187 of the principal Act,—
(i) for the brackets and letter “(c)” the brackets and letter “(a)” shall be
substituted;
(ii) for the words "three months", the words "six months" shall be substituted;
(iii) for the words “which may extend to five hundred rupees”, the words
“of five thousand rupees” shall be substituted;
(iv) for the words "six months", the words "one year" shall be substituted; and
(v) for the words “which may extend to one thousand rupees”, the words “of ten
thousand rupees” shall be substituted.
71. In section 189 of the principal Act,—
(i) for the words “one month”, the words “three months” shall be substituted;
(ii) for the words “which may extend to five hundred rupees”, the words “of five
thousand rupees” shall be substituted;
(iii) after the words "with both", the words, "and for a subsequent offence shall
be punishable with imprisonment for a term which may extend to one year, or with fine
of ten thousand rupees; or with both." shall be inserted.
72. In section 190 of the principal Act,—
(i) in sub-section (1),—
(a) for the words “which may extend to two hundred and fifty rupees”, the
words “of one thousand five hundred rupees” shall be substituted;
(b) for the words “which may extend to one thousand rupees”, the words
“of five thousand rupees” shall be substituted; and
(c) after the words "with both", the words “and for a subsequent offence
shall be punishable with imprisonment for a term which may extend to six months,
or with a fine of ten thousand rupees for bodily injury or damage to property”
shall be inserted.
(ii) in sub-section (2),—
(a) for the words “a fine of one thousand rupees”, the words “imprisonment
for a term which may extend to three months, or with fine which may extend to
Amendment
of section
186.
Amendment
of section
187.
Amendment
of section
189.
Amendment
of section
190.
61 of 1985.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
610
ten thousand rupees or with both and he shall be disqualified for holding licence
for a period of three months” shall be substituted; and
(b) for the words “a fine of two thousand rupees”, the words “imprisonment
for a term which may extend to six months, or with fine which may extend to ten
thousand rupees or with both” shall be substituted;
(iii) in sub-section (3),—
(a) for the words “which may extend to three thousand rupees”, the words
“with a fine of ten thousand rupees and he shall be disqualified for holding
licence for a period of three months” shall be substituted; and
(b) for the words “which may extend to five thousand rupees”, the words
“of twenty thousand rupees” shall be substituted.
73. Section 191of the principal Act shall be omitted.
74. In section 192 of the principal Act, the following Explanation shall be inserted,
namely:—
“Explanation.—Use of a motor vehicle in contravention of the provisions of
section 56 shall be deemed to be a contravention of the provisions of section 39 and
shall be punishable in the same manner as provided in sub-section (1).”.
75. In section 192A of the principal Act, in sub-section (1),—
(i) after the words “for the first offence with”, the words “imprisonment for a
term which may extend to six months and” shall be inserted;
(ii) for the words “which may extend to five thousand rupees but shall not be
less than two thousand rupees”, the words “of ten thousand rupees” shall be
substituted;
(iii) for the words “three months”, the words “six months” shall be substituted;
(iv) for the words “which may extend to ten thousand rupees but shall not be
less than five thousand rupees”, the words “of ten thousand rupees” shall be
substituted.
76. After section 192A of the principal Act, the following section shall be inserted,
namely:—
“192B. (1) Whoever, being the owner of a motor vehicle, fails to make an
application for registration of such motor vehicle under sub-section (1) of section 41
shall be punishable with fine of five times the annual road tax or one-third of the
lifetime tax of the motor vehicle whichever is higher.
(2) Whoever, being a dealer, fails to make an application for the registration of a
new motor vehicle under the second proviso to sub-section (1) of section 41 shall be
punishable with fine of fifteen times the annual road tax or the lifetime tax of the motor
vehicle whichever is higher.
(3) Whoever, being the owner of a motor vehicle, obtains a certificate of
registration for such vehicle on the basis of documents which were, or by representation
of facts which was, false in any material particular, or the engine number or the chassis
number embossed thereon are different from such number entered in the certificate of
registration shall be punishable with imprisonment for a term which shall not be less
than six months but may extend to one year and with fine equal to ten times the amount
of the annual road tax or two-third the lifetime tax of the motor vehicle, whichever is
higher.
Omission of
section 191.
Amendment
of section
192.
Amendment
of section
192A.
Insertion of
new section
192B.
Offences
relating to
registration.
611
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(4) Whoever, being a dealer, obtains a certificate of registration for such vehicle
on the basis of documents which were, or by representation of facts which was, false
in any material particular, or the engine number or the chassis number embossed
thereon are different from such number entered in the certificate of registration shall be
punishable with imprisonment for a term which shall not be less than six months but
may extend to one year and with fine equal to ten times the amount of annual road tax
or two-third the lifetime tax of the motor vehicle, whichever is higher.”.
77. In the principal Act,—
(A) in section 193, in the marginal heading, for the words "agents and canvassers",
the words "agents, canvassers and aggregators" shall be substituted;
(B) section 193 shall be numbered as sub-section (1) thereof, and—
(i) in sub-section (1) as so numbered,-—
(a) for the words “which may extend to one thousand rupees”, the
words “of one thousand rupees” shall be substituted;
(b) for the words “which may extend to two thousand rupees”, the
words “of two thousand rupees” shall be substituted;
(ii) after sub-section (1) as so numbered, the following sub-sections shall
be inserted, namely:—
“(2) Whoever engages himself as an aggregator in contravention of
the provisions of section 93 or of any rules made thereunder shall be
punishable with fine up to one lakh rupees but shall not be less than
twenty-five thousand rupees.
(3) Whoever, while operating as an aggregator contravenes a
condition of the licence granted under sub-section (1) of section 93, not
designated by the State Government as a material condition, shall be
punishable with fine of five thousand rupees.”.
78. In section 194 of the principal Act,—
(i) in sub-section (1),—
(a) the word “minimum” shall be omitted;
(b) for the words “of two thousand rupees and an additional amount of
one thousand rupees per tonne of excess load”, the words “of twenty thousand
rupees and an additional amount of two thousand rupees per tonne of excess
load” shall be substituted;
(c) the following proviso shall be inserted, namely:—
“Provided that such motor vehicle shall not be allowed to move
before such excess load is removed or is caused or allowed to be removed
by the person in control of such motor vehicle.”;
(ii) after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) Whoever drives a motor vehicle or causes or allows a motor vehicle
to be driven when such motor vehicle is loaded in such a manner that the load or
any part thereof or anything extends laterally beyond the side of the body or to
the front or to the rear or in height beyond the permissible limit shall be punishable
with a fine of twenty thousand rupees, together with the liability to pay charges
for off-loading of such load:
Provided that such motor vehicle shall not be allowed to move before
such load is arranged in a manner such that there is no extension of the load
Amendment
of section
193.
Amendment
of section
194.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
612
laterally beyond the side of the body or to the front or to the rear or in height
beyond the permissible limit:
Provided further that nothing in this sub-section shall apply when such
motor vehicle has been given an exemption by the competent authority authorised
in this behalf, by the State Government or the Central Government, allowing the
carriage of a particular load.";
(iii) in sub-section (2), for the words, “which may extend to three thousand
rupees”, the words “of forty thousand rupees” shall be substituted.
79. After section 194 of the principal Act, the following sections shall be inserted,
namely:—
"194A. Whoever drives a transport vehicle or causes or allows a transport
vehicle to be driven while carrying more passengers than is authorised in the registration
certificate of such transport vehicle or the permit conditions applicable to such transport
vehicle shall be punishable with a fine of two hundred rupees per excess passenger:
Provided that such transport vehicle shall not be allowed to move before the
excess passengers are off-loaded and an alternative transport is arranged for such
passengers.
194B. (1) Whoever drives a motor vehicle without wearing a safety belt or carries
passengers not wearing seat belts shall be punishable with a fine of one thousand
rupees:
Provided that the State Government, may by notification in the Official Gazette,
exclude the application of this sub-section to transport vehicles to carry standing
passengers or other specified classes of transport vehicles.
(2) Whoever drives a motor vehicle or causes or allows a motor vehicle to be
driven with a child who, not having attained the age of fourteen years, is not secured
by a safety belt or a child restraint system shall be punishable with a fine of one
thousand rupees.
194C. Whoever drives a motor cycle or causes or allows a motor cycle to be
driven in contravention of the provisions of section 128 or the rules or regulations
made thereunder shall be punishable with a fine of one thousand rupees and he shall
be disqualified for holding licence for a period of three months.
194D. Whoever drives a motor cycle or causes or allows a motor cycle to be
driven in contravention of the provisions of section 129 or the rules or regulations
made thereunder shall be punishable with a fine of one thousand rupees and he shall
be disqualified for holding licence for a period of three months.
194E.Whoever while driving a motor vehicle fails to draw to the side of the road,
on the approach of a fire service vehicle or of an ambulance or other emergency vehicle
as may be specified by the State Government, shall be punishable with imprisonment
for a term which may extend to six months, or with a fine of ten thousand rupees or with
both.
194F. Whoever—
(a) while driving a motor vehicle—
(i) sounds the horn needlessly or continuously or more than
necessary to ensure safety, or
Insertion of
new sections
194A, 194B,
194C, 194D,
194E and
194F.
Carriage of
excess
passengers.
Use of safety
belts and the
seating of
children.
Penalty for
violation of
safety
measures for
motor cycle
drivers and
pillion riders.
Penalty for
not wearing
protective
headgear.
Failure to
allow free
passage to
emergency
vehicles.
Use of horns
and silence
zones.
613
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(ii) sounds the horn in an area with a traffic sign prohibiting the use
of a horn, or
(b) drives a motor vehicle which makes use of a cut-out by which exhaust
gases are released other than through the silencer,
shall be punishable with a fine of one thousand rupees and for a second or subsequent
offence with a fine of two thousand rupees.”.
80. Section 195 of the principal Act shall be omitted.
81. In section 196 of the principal Act,—
(i) after the words “shall be punishable”, the words “for the first offence” shall
be inserted;
(ii) for the words “which may extend to one thousand rupees”, the words “of
two thousand rupees,” shall be substituted; and
(iii) after the words "with both", the words ", and for a subsequent offence shall
be punishable with imprisonment for a term which may extend to three months, or with
fine of four thousand rupees, or with both." shall be inserted.
82. In section 197 of the principal Act,—
(i) in sub-section (1), for the words “which may extend to five hundred rupees”,
the words “of five thousand rupees” shall be substituted;
(ii) in sub-section (2), for the words “which may extend to five hundred rupees”,
the words “of five thousand rupees” shall be substituted.
83. In section 198 of the principal Act, for the words “with fine which may extend to
one hundred rupees”, the words “with fine of one thousand rupees” shall be substituted.
84. After section 198 of the principal act, the following section shall be inserted,
namely:—
'198A. (1) Any designated authority, contractor, consultant or concessionaire
responsible for the design or construction or maintenance of the safety standards of
the road shall follow such design, construction and maintenance standards, as may be
prescribed by the Central Government from time to time.
(2) Where failure on the part of the designated authority, contractor, consultant
or concessionaire responsible under sub-section (1) to comply with standards for
road design, construction and maintenance, results in death or disability, such authority
or contractor or concessionaire shall be punishable with a fine which may extend
to one lakh rupees and the same shall be paid to the Fund constituted under
section 164B.
(3) For the purposes of sub-section (2), the court shall in particular have regard
to the following matters, namely:—
(a) the characteristics of the road, and the nature and type of traffic which
was reasonably expected to use it as per the design of road;
(b) the standard of maintenance norms applicable for a road of that character
and use by such traffic;
Omission of
section 195.
Amendment
of section
196.
Amendment
of section
197.
Amendment
of section
198.
Insertion of
new section
198A
Failure to
comply with
standards for
road design,
construction
and
maintenance.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
614
(c) the state of repair in which road users would have expected to find the
road;
(d) whether the designated authority responsible for the maintenance of
the road knew, or could reasonably have been expected to know, that the condition
of the part of the road to which the action relates was likely to cause danger to
the road users;
(e) whether the designated authority responsible for the maintenance of
the road could not reasonably have been expected to repair that part of the road
before the cause of action arose;
(f) whether adequate warning notices through road signs, of its condition
had been displayed; and
(g) such other matters as may be prescribed by the Central Government.
Explanation.—For the purposes of this section, the term “contractor” shall
include sub-contractors and all such persons who are responsible for any stage in the
design, construction and maintenance of a stretch of road.’.
85. After section 199 of the principal Act, the following sections shall be inserted,
namely:—
“199A. (1) Where an offence under this Act has been committed by a juvenile,
the guardian of such juvenile or the owner of the motor vehicle shall be deemed to be
guilty of the contravention and shall be liable to be proceeded against and punished
accordingly:
Provided that nothing in this sub-section shall render such guardian or owner
liable to any punishment provided in this Act, if he proves that the offence was
committed without his knowledge or that he exercised all due diligence to prevent the
commission of such offence.
Explanation.—For the purposes of this section, the Court shall presume that
the use of the motor vehicle by the juvenile was with the consent of the guardian of
such juvenile or the owner of the motor vehicle, as the case may be.
(2) In addition to the penalty under sub-section (1), such guardian or owner
shall be punishable with imprisonment for a term which may extend to three years and
with a fine of twenty-five thousand rupees.
(3) The provisions of sub-section (1) and sub-section (2) shall not apply to such
guardian or owner if the juvenile committing the offence had been granted a learner's
licence under section 8 or a driving licence and was operating a motor vehicle which
such juvenile was licensed to operate.
(4) Where an offence under this Act has been committed by a juvenile, the
registration of the motor vehicle used in the commission of the offence shall be cancelled
for a period of twelve months.
(5) Where an offence under this Act has been committed by a juvenile, then,
notwithstanding section 4 or section 7, such juvenile shall not be eligible to be granted
a driving licence under section 9 or a learner's licence under section 8 until such
juvenile has attained the age of twenty-five years.
(6) Where an offence under this Act has been committed by a juvenile, then
such juvenile shall be punishable with such fines as provided in the Act while any
custodial sentence may be modified as per the provisions of the Juvenile Justice
Act, 2000.
Insertion of
new sections
199A and
199B.
Offences by
juveniles.
56 of 2000.
615
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
199B. The fines as provided in this Act shall be increased by such amount not
exceeding ten per cent. in value of the existing fines, on an annual basis on 1st day of
April of each year from the date of commencement of the Motor Vehicles (Amendment)
Act, 2019, as may be notified by the Central Government.”.
86. In section 200 of the principal Act,—
(i) in sub-section (1),—
(a) for the words, figures and brackets “punishable under section 177,
section 178, section 179, section 180, section 181, section 182, sub-section (1) or
sub-section (2) of section 183, section 184, section 186, section 189, sub-section
(2) of section 190, section 191, section 192, section 194, section 196, or section
198,”, the words, brackets, figures and letters “punishable under section 177,
section 178, section 179, section 180, section 181, section 182, sub-section (1) or
sub-section (3) or sub-section (4) of section 182A, section 182B, sub-section (1)
or sub-section (2) of section 183, section 184 only to the extent of use of handheld
communication devices, section 186, section 189, sub-section (2) of section 190,
section 192, section 192A, section 194, section 194A, section 194B, section
194C, section 194D, section 194E, section 194F, section 196, section 198,” shall
be substituted;
(b) the following proviso shall be inserted, namely:—
"Provided that the State Government may, in addition to such
amount, require the offender to undertake a period of community service.";
(ii) after sub-section (2), the following provisos shall be inserted, namely:—
“Provided that notwithstanding compounding under this section, such
offence shall be deemed to be a previous commission of the same offence for the
purpose of determining whether a subsequent offence has been committed:
Provided further that compounding of an offence will not discharge the
offender from proceedings under sub-section (4) of section 206 or the obligation
to complete a driver refresher training course, or the obligation to complete
community service, if applicable.”.
87. In section 201 of the principal Act,—
(i) in sub-section (1),—
(a) the word “disabled” shall be omitted;
(b) for the words “fifty rupees per hour”, the words “five hundred rupees”
shall be substituted;
(c) in the second proviso, for the words “a Government Agency, towing
charges”, the words “an agency authorised by the Central Government or State
Government, removal charges” shall be substituted;
(ii) in sub-section (2), for the words “towing charges”, the words “removal
charges” shall be substituted;
(iii) after sub-section (2), the following sub-section shall be inserted, namely:—
“(3) sub-section (1) shall not apply where the motor vehicle has suffered
an unforeseen breakdown and is in the process of being removed.";
(iv) after sub-section (3), the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of this section, “removal charges”
includes any costs involved in the removal of the motor vehicle from one location
to another and also includes any costs related to storage of such motor vehicle.'.
Revision of
fines.
Amendment
of section
200.
Amendment
of section
201.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
616
88. In section 206 of the principal Act, after sub-section (3), the following sub-section
shall be inserted, namely:—
“(4) A police officer or other person authorised in this behalf by the State
Government shall, if he has reason to believe that the driver of a motor vehicle has
committed an offence under any of sections 183, 184, 185, 189, 190, 194C, 194D, or 194E,
seize the driving licence held by such driver and forward it to the licensing authority
for disqualification or revocation proceedings under section 19:
Provided that the person seizing the licence shall give to the person surrendering
the licence a temporary acknowledgement therefor, but such acknowledgement shall
not authorise the holder to drive until the licence has been returned to him.”.
89. After section 210 of the principal Act, the following sections shall be inserted,
namely:—
“210A. Subject to conditions made by the Central Government, a State
Government, shall, by notification in the Official Gazette, specify a multiplier, not less
than one and not greater than ten, to be applied to each fine under this Act and such
modified fine, shall be in force in such State and different multipliers may be applied to
different classes of motor vehicles as may be classified by the State Government for
the purpose of this section.
210B. Any authority that is empowered to enforce the provisions of this Act
shall, if such authority commits an offence under this Act, shall be liable for twice the
penalty corresponding to that offence under this Act.
210C. The Central Government may make rules for—
(a) design, construction and maintenance standards for National highways;
(b) such other factors as may be taken into account by the Court under
sub-section (3) of section 198A;
(c) any other matter which is, or has to be, prescribed by the Central
Government.
210D. The State Government may make rules for design, construction and
maintenance standards for roads other than national highways, and for any other
matter which is, or may be, prescribed by the State Government.”.
90. After section 211 of the principal Act, the following section shall be inserted,
namely:—
“211A. (1) Where any provision of this Act or the rules and regulations made
thereunder provide for—
(a) the filing of any form, application or any other document with any
office, authority, body or agency owned or controlled by the Central Government
or the State Government in a particular manner;
(b) the issue or grant of any licence, permit, sanction, approval or
endorsement, by whatever name called in a particular manner; or
(c) the receipt or payment of money in a particular manner,
then notwithstanding anything contained in such provision, such requirement shall
be deemed to have been satisfied if such filing, issue, grant, receipt or payment, as the
case may be, is effected by means of such electronic form as may be prescribed by the
Central Government or the State Government, as the case may be.
Amendment
of section
206.
Insertion of
new sections
210A, 210B,
210C and
210D.
Power of State
Government
to increase
penalties.
Penalty for
offence
committed by
an enforcing
authority.
Power of
Central
Government
to make rules.
Power of State
Government
to make rules.
Insertion of
new section
211A.
Use of
electronic
forms and
documents.
617
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(2) The Central Government or the State Government shall, for the purpose of
sub-section (1), prescribe—
(a) the manner and format in which such electronic forms and documents
shall be filed, created or issued; and
(b) the manner or method of payment of any fee or charges for filing,
creation or issue of any electronic document under clause (a).”.
91. In section 212 of the principal Act,—
(i) in sub-section (4),—
(a) after the words, brackets and figures “the proviso to sub-section (1) of
section 112”, the word and figures “section 118" shall be inserted;
(b) after the words, brackets, figures and letter “sub-section (4) of
section 163A”, the words, figures and letter “section 164, section 177A” shall be
inserted;
(ii) after sub-section (4), the following sub-section shall be inserted, namely:—
“(5) Every notification issued by the State Government under
section 210A shall be laid, as soon as may be after it is made, before each House
of the State Legislature where it consists of two Houses, or where such Legislature
consists of one House, before that House, while it is in session for a total period
of thirty days which may be comprised in one session or in two or more successive
sessions, and if, before the expiry of the session immediately following the
session or the successive sessions aforesaid, the House agrees or both Houses
agree, as the case may be, in making any modification in the notification or the
House agrees or both Houses agree, as the case may be, that the notification
should not be issued, the notification shall thereafter have effect only in such
modified form or be of no effect as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the validity of anything
previously done under that notification.”.
92. After section 215 of the principal Act, the following sections shall be inserted,
namely:—
“215A. Notwithstanding anything contained in this Act,—
(a) the Central Government shall have the power to delegate any power or
functions that have been conferred upon it by the Act to any public servant or
public authority and authorise such public servant or public authority to discharge
any of its powers, functions and duties under this Act;
(b) the State Government shall have the power to delegate any power or
functions that have been conferred upon it by the Act to any public servant or
public authority and authorise such public servant or public authority to discharge
any of its powers, functions and duties under this Act.
215B. (1) The Central Government shall, by notification in the Official Gazette,
constitute a National Road Safety Board consisting of a Chairman, such number of
representatives from the State Governments, and such other members as it may consider
necessary and on such terms and conditions as may be prescribed by the Central
Government.
(2) The National Board shall render advice to the Central Government or State
Government, as the case may be, on all aspects pertaining to road safety and traffic
management including, but not limited to,—
Amendment
of section
212.
Insertion of
new sections
215A, 215B,
215C and
215D.
Power of
Central
Government
and State
Government
to delegate.
National Road
Safety Baord.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
618
(a) the standards of design, weight, construction, manufacturing process,
operation and maintenance of motor vehicles and of safety equipment;
(b) the registration and licensing of motor vehicles;
(c) the formulation of standards for road safety, road infrastructure and
control of traffic;
(d) the facilitation of safe and sustainable utilisation of road transport
ecosystem;
(e) the promotion of new vehicle technology;
(f) the safety of vulnerable road users;
(g) programmes for educating and sensitising drivers and other road
users; and
(h) such other functions as may be prescribed by the Central Government
from time to time.
215C. (1) The Central Government may make rules for the purposes of carrying
into effect the provisions of this Chapter.
(2) Without prejudice to the generality of the foregoing power, such rules may
provide for—
(a) the use of electronic forms and means for the filing of documents, issue
or grant of licence, permit, sanction, approval or endorsements and the receipt or
payment of money as referred to in section 211A;
(b) the minimum qualifications which the Motor Vehicles Department
officers or any class thereof shall be required to possess for appointment as
such, as referred to in sub-section (4) of section 213;
(c) the terms and conditions of appointment of Chairman and Members of
the National Road Safety Board under sub-section (1) of section 215B;
(d) the other functions of the National Road Safety Board under
sub-section (2) of section 215B; and
(e) any other matter which is to be, or may be, prescribed, or in respect of
which provision is to be made by rules by the Central Government.
215D. (1) The State Government may make rules for the purposes of carrying into
effect, the provisions of this Chapter, other than the matters specified in section 215C.
(2) Without prejudice to the generality of the foregoing power, such rules may
provide for—
(a) the use of electronic forms and means for the filing of documents, issue
or grant of licence, permit, sanction, approval or endorsements and the receipt or
payment of money as referred to in section 211A;
(b) the duties and functions of the officers of the Motor Vehicle
Department, the powers to be exercised by such officers (including the powers
exercisable by police officers under this Act) and the conditions governing the
exercise of such powers, the uniform to be worn by them, the authorities to
which they shall be subordinate as referred to in sub-section (3) of section 213;
(c) such other powers as may be exercised by officers of the Motor Vehicles
Department as referred to in clause (f) of sub-section (5) of section 213; and
Power of
Central
Government
to make rules.
Power of State
Government
to make rules.
619
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(d) any other matter which is to be, or may be, prescribed, or in respect of
which provision is to be made by rules by the State Government.”.
93. In the principal Act, the Second Schedule shall be omitted.
Omission of
Second
Schedule.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
620
621
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
g
An Act further to amend the Arbitration and Conciliation Act, 1996.
BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
1. (1) This Act may be called the Arbitration and Conciliation (Amendment) Act, 2019.
(2) Save as otherwise provided in this Act, it shall come into force on such date as the
Central Government may, by notification in the Official Gazette, appoint and different dates
may be appointed for different provisions of this Act and any reference in any such provision
to the commencement of this Act shall be construed as a reference to the coming into force
of that provision.
2. In the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the
principal Act), in section 2,—
(i) in sub-section (1),––
(A) after clause (c), the following clause shall be inserted, namely:––
‘(ca) “arbitral institution’’ means an arbitral institution designated
by the Supreme Court or a High Court under this Act;’;
Short title and
commencement.
Amendment
of section 2.
26 of 1996.
New Delhi, the 9th August, 2019
The following Act of Parliament received the assent of the President on the
9th August, 2019, and is hereby re-published for general information:—
THE ARBITRATION AND CONCILIATION (AMENDMENT) ACT, 2019.
NO. 33 OF 2019
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
622
(B) after clause (h), the following clauses shall be inserted, namely:––
‘(i) “prescribed” means prescribed by rules made under this Act;
(j) “regulations” means the regulations made by the Council under
this Act.’;
(ii) in sub-section (2), in the proviso, for the word, brackets and letter “clause
(a)”, the word, brackets and letter “clause (b)” shall be substituted.
3. In section 11 of the principal Act,—
(i) after sub-section (3), the following sub-section shall be inserted, namely:—
“(3A) The Supreme Court and the High Court shall have the power to
designate, arbitral institutions, from time to time, which have been graded by
the Council under section 43-I, for the purposes of this Act:
Provided that in respect of those High Court jurisdictions, where no
graded arbitral institution are available, then, the Chief Justice of the concerned
High Court may maintain a panel of arbitrators for discharging the functions
and duties of arbitral institution and any reference to the arbitrator shall be
deemed to be an arbitral institution for the purposes of this section and the
arbitrator appointed by a party shall be entitled to such fee at the rate as
specified in the Fourth Schedule:
Provided further that the Chief Justice of the concerned High Court may,
from time to time, review the panel of arbitrators.”;
(ii) in sub-section (4), in the long line, for the portion beginning with “the
appointment shall be made” and ending with ‘‘designated by such Court”, the following
shall be substituted, namely:––
“the appointment shall be made, on an application of the party, by the
arbitral institution designated by the Supreme Court, in case of international
commercial arbitration, or by the High Court, in case of arbitrations other than
international commercial arbitration, as the case may be”;
(iii) in sub-section (5), for the portion beginning with ‘‘the appointment shall
be made” and ending with ‘‘designated by such Court”, the following shall be
substituted, namely:––
“the appointment shall be made on an application of the party in
accordance with the provisions contained in sub-section (4)”;
(iv) in sub-section (6), in the long line, for the portion beginning with ‘‘party
may request” and ending with ‘‘designated by such Court”, the following shall be
substituted, namely:––
“the appointment shall be made, on an application of the party, by the
arbitral institution designated by the Supreme Court, in case of international
commercial arbitration, or by the High Court, in case of arbitrations other than
international commercial arbitration, as the case may be”;
(v) sub-sections (6A) and (7) shall be omitted;
(vi) in sub-section (8), for the words “The Supreme Court or, as the case may
be, the High Court or the person or institution designated by such Court”, the words,
brackets and figures “The arbitral institution referred to in sub-sections (4), (5) and
(6)” shall be substituted;
(vii) in sub-section (9), for the words “the Supreme Court or the person or
institution designated by that Court”, the words “the arbitral institution designated
by the Supreme Court” shall be substituted;
(viii) sub-section (10) shall be omitted;
Amendment
of section 11.
623
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(ix) for sub-sections (11) to (14), the following sub-sections shall be substituted,
namely:—
“(11) Where more than one request has been made under sub-section (4)
or sub-section (5) or sub-section (6) to different arbitral institutions, the arbitral
institution to which the request has been first made under the relevant
sub-section shall be competent to appoint.
(12) Where the matter referred to in sub-sections (4), (5), (6) and (8) arise
in an international commercial arbitration or any other arbitration, the reference
to the arbitral institution in those sub-sections shall be construed as a reference
to the arbitral institution designated under sub-section (3A).
(13) An application made under this section for appointment of an
arbitrator or arbitrators shall be disposed of by the arbitral institution within a
period of thirty days from the date of service of notice on the opposite party.
(14) The arbitral institution shall determine the fees of the arbitral tribunal
and the manner of its payment to the arbitral tribunal subject to the rates
specified in the Fourth Schedule.
Explanation.—For the removal of doubts, it is hereby clarified that this
sub-section shall not apply to international commercial arbitration and in
arbitrations (other than international commercial arbitration) where parties have
agreed for determination of fees as per the rules of an arbitral institution.”.
4. In section 17 of the principal Act, in sub-section (1), the words and figures “or at
any time after the making of the arbitral award but before it is enforced in accordance with
section 36” shall be omitted.
5. In section 23 of the principal Act, after sub-section (3), the following sub-section
shall be inserted, namely:––
“(4) The statement of claim and defence under this section shall be completed
within a period of six months from the date the arbitrator or all the arbitrators, as the
case may be, received notice, in writing, of their appointment.”.
6. In section 29A of the principal Act,—
(a) for sub-section (1), the following sub-section shall be substituted, namely:—
“(1) The award in matters other than international commercial arbitration
shall be made by the arbitral tribunal within a period of twelve months from the
date of completion of pleadings under sub-section (4) of section 23:
Provided that the award in the matter of international commercial arbitration
may be made as expeditiously as possible and endeavour may be made to
dispose of the matter within a period of twelve months from the date of
completion of pleadings under sub-section (4) of section 23.’’;
(b) in sub-section (4), after the proviso, the following provisos shall be inserted,
namely:––
“Provided further that where an application under sub-section (5) is pending,
the mandate of the arbitrator shall continue till the disposal of the said application:
Provided also that the arbitrator shall be given an opportunity of being
heard before the fees is reduced.”.
7. In section 34 of the principal Act, in sub-section (2), in clause (a), for the words
“furnishes proof that”, the words “establishes on the basis of the record of the arbitral
tribunal that” shall be substituted.
8. In section 37 of the principal Act, in sub-section (1), for the words “An appeal”,
the words “Notwithstanding anything contained in any other law for the time being in
force, an appeal” shall be substituted.
Amendment
of section 17.
Amendment
of section 23.
Amendment
of section
29A.
Amendment
of section 34.
Amendment
of section 37.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
624
9. After section 42 of the principal Act, the following sections shall be inserted,
namely:––
“42A. Notwithstanding anything contained in any other law for the time being
in force, the arbitrator, the arbitral institution and the parties to the arbitration
agreement shall maintain confidentiality of all arbitral proceedings except award where
its disclosure is necessary for the purpose of implementation and enforcement of
award.
42B. No suit or other legal proceedings shall lie against the arbitrator for anything
which is in good faith done or intended to be done under this Act or the rules or
regulations made thereunder.”.
10. After Part I of the principal Act, the following Part shall be inserted, namely:––
‘PART IA
ARBITRATION COUNCIL OF INDIA
43A. In this Part, unless the context otherwise requires,—
(a) “Chairperson” means the Chairperson of the Arbitration Council of
India appointed under clause (a) of sub-section (1) of section 43C;
(b) “Council” means the Arbitration Council of India established under
section 43B;
(c) “Member” means a Member of the Council and includes the
Chairperson.
43B. (1) The Central Government shall, by notification in the Official Gazette,
establish, for the purposes of this Act, a Council to be known as the Arbitration
Council of India to perform the duties and discharge the functions under this Act.
(2) The Council shall be a body corporate by the name aforesaid, having
perpetual succession and a common seal, with power, subject to the provisions of
this Act, to acquire, hold and dispose of property, both movable and immovable, and
to enter into contract, and shall, by the said name, sue or be sued.
(3) The head office of the Council shall be at Delhi.
(4) The Council may, with the prior approval of the Central Government, establish
offices at other places in India.
43C. (1) The Council shall consist of the following Members, namely:––
(a) a person, who has been, a Judge of the Supreme Court or, Chief
Justice of a High Court or, a Judge of a High Court or an eminent person, having
special knowledge and experience in the conduct or administration of arbitration,
to be appointed by the Central Government in consultation with the Chief
Justice of India–Chairperson;
(b) an eminent arbitration practitioner having substantial knowledge and
experience in institutional arbitration, both domestic and international, to be
nominated by the Central Government–Member;
(c) an eminent academician having experience in research and teaching in
the field of arbitration and alternative dispute resolution laws, to be appointed
by the Central Government in consultation with the Chairperson–Member;
(d) Secretary to the Government of India in the Department of Legal
Affairs, Ministry of Law and Justice or his representative not below the rank of
Joint Secretary–Member, ex officio;
Insertion of
new sections
42A and 42B.
Confidentiality
of
information.
Insertion of
new Part.
Protection of
action taken
in good faith.
Definitions.
Establishment
and
incorporation
of Arbitration
Council of
India.
Composition
of Council.
625
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(e) Secretary to the Government of India in the Department of Expenditure,
Ministry of Finance or his representative not below the rank of Joint Secretary–
Member, ex officio;
(f) one representative of a recognised body of commerce and industry,
chosen on rotational basis by the Central Government–Part-time Member; and
(g) Chief Executive Officer-Member-Secretary, ex officio.
(2) The Chairperson and Members of the Council, other than ex officio Members,
shall hold office as such, for a term of three years from the date on which they enter
upon their office:
Provided that no Chairperson or Member, other than ex officio Member, shall
hold office as such after he has attained the age of seventy years in the case of
Chairperson and sixty-seven years in the case of Member.
(3) The salaries, allowances and other terms and conditions of the Chairperson
and Members referred to in clauses (b) and (c) of sub-section (1) shall be such as may
be prescribed by the Central Government.
(4) The Part-time Member shall be entitled to such travelling and other
allowances as may be prescribed by the Central Government.
43D. (1) It shall be the duty of the Council to take all such measures as may be
necessary to promote and encourage arbitration, mediation, conciliation or other
alternative dispute resolution mechanism and for that purpose to frame policy and
guidelines for the establishment, operation and maintenance of uniform professional
standards in respect of all matters relating to arbitration.
(2) For the purposes of performing the duties and discharging the functions
under this Act, the Council may—
(a) frame policies governing the grading of arbitral institutions;
(b) recognise professional institutes providing accreditation of arbitrators;
(c) review the grading of arbitral institutions and arbitrators;
(d) hold training, workshops and courses in the area of arbitration in
collaboration of law firms, law universities and arbitral institutes;
(e) frame, review and update norms to ensure satisfactory level of
arbitration and conciliation;
(f) act as a forum for exchange of views and techniques to be adopted for
creating a platform to make India a robust centre for domestic and international
arbitration and conciliation;
(g) make recommendations to the Central Government on various
measures to be adopted to make provision for easy resolution of commercial
disputes;
(h) promote institutional arbitration by strengthening arbitral institutions;
(i) conduct examination and training on various subjects relating to
arbitration and conciliation and award certificates thereof;
(j) establish and maintain depository of arbitral awards made in India;
(k) make recommendations regarding personnel, training and
infrastructure of arbitral institutions; and
(l) such other functions as may be decided by the Central Government.
Duties and
functions of
Council.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
626
43E. No act or proceeding of the Council shall be invalid merely by reason of—
(a) any vacancy or any defect, in the constitution of the Council;
(b) any defect in the appointment of a person acting as a Member of the
Council; or
(c) any irregularity in the procedure of the Council not affecting the
merits of the case.
43F. The Chairperson or the Full-time or Part-time Member may, by notice in
writing, under his hand addressed to the Central Government, resign his office:
Provided that the Chairperson or the Full-time Member shall, unless he is
permitted by the Central Government to relinquish his office sooner, continue to hold
office until the expiry of three months from the date of receipt of such notice or until
a person duly appointed as his successor enters upon his office or until the expiry of
his term of office, whichever is earlier.
43G. (1) The Central Government may, remove a Member from his office if he––
(a) is an undischarged insolvent; or
(b) has engaged at any time (except Part-time Member), during his term of
office, in any paid employment; or
(c) has been convicted of an offence which, in the opinion of the Central
Government, involves moral turpitude; or
(d) has acquired such financial or other interest as is likely to affect
prejudicially his functions as a Member; or
(e) has so abused his position as to render his continuance in office
prejudicial to the public interest; or
(f) has become physically or mentally incapable of acting as a Member.
(2) Notwithstanding anything contained in sub-section (1), no Member shall
be removed from his office on the grounds specified in clauses (d) and (e) of that
sub-section unless the Supreme Court, on a reference being made to it in this behalf
by the Central Government, has, on an inquiry, held by it in accordance with such
procedure as may be prescribed in this behalf by the Supreme Court, reported that the
Member, ought on such ground or grounds to be removed.
43H. The Council may, appoint such experts and constitute such Committees
of experts as it may consider necessary to discharge its functions on such terms and
conditions as may be specified by the regulations.
43-I. The Council shall make grading of arbitral institutions on the basis of
criteria relating to infrastructure, quality and calibre of arbitrators, performance and
compliance of time limits for disposal of domestic or international commercial
arbitrations, in such manner as may be specified by the regulations.
43J. The qualifications, experience and norms for accreditation of arbitrators
shall be such as specified in the Eighth Schedule:
Provided that the Central Government may, after consultation with the Council,
by notification in the Official Gazette, amend the Eighth Schedule and thereupon, the
Eighth Schedule shall be deemed to have been amended accordingly.
43K. The Council shall maintain an electronic depository of arbitral awards
made in India and such other records related thereto in such manner as may be
specified by the regulations.
Vacancies,
etc., not to
invalidate
proceedings of
Council.
Resignation
of Members.
Removal of
Member.
Appointment
of experts and
constitution of
Committees
thereof.
General norms
for grading of
arbitral
institutions.
Norms for
accreditation.
Depository of
awards.
627
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
43L. The Council may, in consultation with the Central Government, make
regulations, consistent with the provisions of this Act and the rules made thereunder,
for the discharge of its functions and perform its duties under this Act.
43M. (1) There shall be a Chief Executive Officer of the Council, who shall be
responsible for day-to-day administration of the Council.
(2) The qualifications, appointment and other terms and conditions of the
service of the Chief Executive Officer shall be such as may be prescribed by the
Central Government.
(3) The Chief Executive Officer shall discharge such functions and perform
such duties as may be specified by the regulations.
(4) There shall be a Secretariat to the Council consisting of such number of
officers and employees as may be prescribed by the Central Government.
(5) The qualifications, appointment and other terms and conditions of the
service of the employees and other officers of the Council shall be such as may be
prescribed by the Central Government.’.
11. In section 45 of the principal Act, for the words “unless it finds”, the words
“unless it prima facie finds”, shall be substituted.
12. In section 50 of the principal Act, in sub-section (1), for the words “An appeal”,
the words “Notwithstanding anything contained in any other law for the time being in
force, an appeal” shall be substituted.
13. After section 86 of the principal Act, the following section shall be inserted and
shall be deemed to have been inserted with effect from the 23rd October, 2015, namely:—
“87. Unless the parties otherwise agree, the amendments made to this Act by
the Arbitration and Conciliation (Amendment) Act, 2015 shall—
(a) not apply to––
(i) arbitral proceedings commenced before the commencement of
the Arbitration and Conciliation (Amendment) Act, 2015;
(ii) court proceedings arising out of or in relation to such arbitral
proceedings irrespective of whether such court proceedings are
commenced prior to or after the commencement of the Arbitration and
Conciliation (Amendment) Act, 2015;
(b) apply only to arbitral proceedings commenced on or after the
commencement of the Arbitration and Conciliation (Amendment) Act, 2015 and
to court proceedings arising out of or in relation to such arbitral proceedings.”.
14. After the Seventh Schedule to the principal Act, the following Schedule shall be
inserted, namely: ––
‘‘THE EIGHTH SCHEDULE
(See section 43J)
Qualifications and Experience of Arbitrator
A person shall not be qualified to be an arbitrator unless he—
(i) is an advocate within the meaning of the Advocates Act, 1961 having ten
years of practice experience as an advocate; or
(ii) is a chartered accountant within the meaning of the Chartered Accountants
Act, 1949 having ten years of practice experience as a chartered accountant; or
Chief
Executive
Officer.
Amendment
of section 45.
Amendment
of section 50.
Power to
make
regulations by
Council.
Insertion of
new section 87.
Effect of
arbitral and
related court
proceedings
commenced
prior to 23rd
October,
2015.
3 of 2016.
3 of 2016.
3 of 2016.
Insertion of
new Schedule.
3 of 2016.
25 of 1961.
38 of 1949.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
628
(iii) is a cost accountant within the meaning of the Cost and Works Accountants
Act, 1959 having ten years of practice experience as a cost accountant; or
(iv) is a company secretary within the meaning of the Company Secretaries
Act, 1980 having ten years of practice experience as a company secretary; or
(v) has been an officer of the Indian Legal Service; or
(vi) has been an officer with law degree having ten years of experience in the
legal matters in the Government, Autonomous Body, Public Sector Undertaking or at
a senior level managerial position in private sector; or
(vii) has been an officer with engineering degree having ten years of experience
as an engineer in the Government, Autonomous Body, Public Sector Undertaking or
at a senior level managerial position in private sector or self-employed; or
(viii) has been an officer having senior level experience of administration in the
Central Government or State Government or having experience of senior level
management of a Public Sector Undertaking or a Government company or a private
company of repute;
(ix) is a person, in any other case, having educational qualification at degree
level with ten years of experience in scientific or technical stream in the fields of
telecom, information technology, Intellectual Property Rights or other specialised
areas in the Government, Autonomous Body, Public Sector Undertaking or a senior
level managerial position in a private sector, as the case may be.
General norms applicable to Arbitrator
(i) The arbitrator shall be a person of general reputation of fairness, integrity
and capable to apply objectivity in arriving at settlement of disputes;
(ii) the arbitrator must be impartial and neutral and avoid entering into any
financial business or other relationship that is likely to affect impartiality or might
reasonably create an appearance of partiality or bias amongst the parties;
(iii) the arbitrator should not involve in any legal proceeding and avoid any
potential conflict connected with any dispute to be arbitrated by him;
(iv) the arbitrator should not have been convicted of an offence involving
moral turpitude or economic offence;
(v) the arbitrator shall be conversant with the Constitution of India, principles
of natural justice, equity, common and customary laws, commercial laws, labour laws,
law of torts, making and enforcing the arbitral awards;
(vi) the arbitrator should possess robust understanding of the domestic and
international legal system on arbitration and international best practices in regard
thereto;
(vii) the arbitrator should be able to understand key elements of contractual
obligations in civil and commercial disputes and be able to apply legal principles to a
situation under dispute and also to apply judicial decisions on a given matter relating
to arbitration; and
(viii) the arbitrator should be capable of suggesting, recommending or writing
a reasoned and enforceable arbitral award in any dispute which comes before him for
adjudication.’’.
15. Section 26 of the Arbitration and Conciliation (Amendment) Act, 2015 shall be
omitted and shall be deemed to have been omitted with effect from the 23rd October, 2015.
Amendment
to Act 3 of
2016.
23 of 1959.
56 of 1980.
629
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
16. In the Fourth Schedule to the principal Act, for the brackets, words and figures
“[See section 11 (14)]”, the brackets, words, figures and letter “[See section 11 (3A)]” shall
be substituted.
Amendment
to Fourth
Schedule.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
630
631
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
PART-I
PRELIMINARY
New Delhi, the 9th August, 2019
The following Act of Parliament received the assent of the President on the
9th August, 2019, and is hereby re-published for general information:—
THE JAMMU AND KASHMIR REORGANISATION ACT, 2019.
NO. 34 of 2019
An Act to provide for the reorganisation of the existing State of Jammu and Kashmir
and for matters connected therewith or incidental thereto.
1. This Act may be called the Jammu and Kashmir Reorganisation Act, 2019.
Short title.
2. In this Act, unless the context otherwise requires,—
Definitions.
immediately before the commencement of the Constitution of India in the Indian State
of Jammu and Kashmir;
,
q
,
(a) “appointed day” means the day which the Central Government may, by
notification in the Official Gazette, appoint;
(b) “article” means an article of the Constitution;
(c) “assembly constituency” and “parliamentary constituency” have the same
meanings as in the Representation of the People Act, 1950 (43 of 1950);
43 of 1950.
(d) “Election Commission” means the Election Commission appointed by the
President under article 324;
(e) “existing State of Jammu and Kashmir” means the State of Jammu and Kashmir
as existing immediately before the appointed day, comprising the territory which
(f) “law” includes any enactment, ordinance, regulation, order, bye-law, rule, scheme,
notification or other instrument having, immediately before the appointed day, the force
of law in the whole or in any part of the existing State of Jammu and Kashmir;
(g) “Legislative Assembly” means Legislative Assembly of Union territory of
Jammu and Kashmir;
(h) “Lieutenant Governor” means the Adminstrator of the Union territory
appointed by the President under artcle 239;
(i) “notified order” means an order published in the Official Gazette;
(j) “population ratio”, in relation to the Union territory of Jammu and Kashmir,
and Union territory of Ladakh means the ratio as per 2011 Census;
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
632
y
p
(k) “Scheduled Castes” in relation to the Union territory means such castes,
races or tribes or parts of groups within such castes, races or tribes as are deemed
under article 341 to be Scheduled Castes in relation to that Union territory;
(l) “Scheduled Tribes” in relation to the Union territory means such tribes or
tribal communities or parts of or groups within such tribes or tribal communities as are
deemed under article 342 to be Scheduled Tribes in relation to that Union territory;
y;
(m) “sitting member”, in relation to either House of Parliament or of the Legislature
of the existing State of Jammu and Kashmir, means a person who immediately before
the appointed day, is a member of that House;
(n) “Union territory”, in relation to the existing State of Jammu and Kashmir,
means the Union territory of Jammu and Kashmir or Union territory of Ladakh, as the
case may be;
(o) “transferred territory” means the territory which on the appointed day is
transferred from the existing State of Jammu and Kashmir to Union territories formed
under sections 3 and 4 of this Act; and
(p) any reference to a district, tehsil or other territorial division of the existing
State of Jammu and Kashmir shall be construed as a reference to the area comprised
within that territorial division on the appointed day.
PART II
REORGANISATION OF THE STATE OF JAMMU AND KASHMIR
3. On and from the appointed day, there shall be formed a new Union territory to be
known as the Union territory of Ladakh comprising the following territories of the existing
State of Jammu and Kashmir, namely:—
"Kargil and Leh districts",
and thereupon the said territories shall cease to form part of the existing State of Jammu and
Kashmir.
Formation of
Union
territory of
Ladakh
without
Legislature.
4. On and from the appointed day, there shall be formed a new Union territory to be
known as the Union territory of Jammu and Kashmir comprising the territories of the existing
State of Jammu and Kashmir other than those specified in section 3.
Formation of
Union territory
of Jammu and
Kashmir with
Legislature.
5. On and from the appointed day, the Governor of the existing State of Jammu and
Kashmir shall be the Lieutenant Governor for the Union territory of Jammu and Kashmir, and
Union territory of Ladakh for such period as may be determined by the President.
Governor of
existing State
of Jammu and
Kashmir to be
common
Lieutenant
Governor.
633
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
6. On and from the appointed day, in the First Schedule to the Constitution, under the
heading—“I. THE STATES”,—
(a) entry 15 shall be deleted.
(b) entries from 16 to 29 shall be renumbered as 15 to 28.
(c) under the heading —“II. UNION TERRITORIES”,—
after entry 7, the following entries shall be inserted, namely:—
“8. Jammu and Kashmir: The territories specified in section 4 of the
Jammu and Kashmir Reorganization Act, 2019”.
“9. Ladakh: The territories specified in section 3 of the Jammu and
Kashmir Reorganization Act, 2019”.
7. Nothing in the foregoing provisions of this Part shall be deemed to affect the power
of the Government of successor Union territory of Jammu and Kashmir to alter, after the
appointed day, the name, area or boundaries of any district or other territorial division in that
Union territory.
PART III
REPRESENTATION IN THE LEGISLATURES
The Council of States
8. On and from the appointed day, in the Fourth Schedule to the Constitution, in the
Table,—
(a) entry 21 shall be deleted;
(b) entries 22 to 31 shall be renumbered as entries 21 to 30, respectively;
(c) after entry 30, the following entry shall be inserted, namely:—
“31. Jammu and Kashmir ……………………4”
9. (1) On and from the appointed day, four sitting members of the Council of States
representing the existing State of Jammu and Kashmir shall be deemed to have been elected
to fill the seats allotted to the Union territory of Jammu and Kashmir, as specified in the First
Schedule to this Act.
(2) The term of office of such sitting members shall remain unaltered.
The House of the People
10. On and from the appointed day, there shall be allocated five seats to the successor
Union territory of Jammu and Kashmir and one seat to Union territory of Ladakh, in the
House of the People, and the First Schedule to the Representation of the People Act, 1950
(43 of 1950) shall be deemed to be amended accordingly.
11. (1) On and from the appointed day, the Delimitation of Parliamentary Constituencies
Order, 1976 shall stand amended as directed in the Second Schedule of this Act.
(2) The Election Commission may conduct the elections to the House of the People for the
Union territory of Jammu and Kashmir and Union territory of Ladakh as per the allocation of seats
specified in the Delimitation of Parliamentary Constituencies Order, 1976 as amended by this Act.
12. (1) Every sitting member of the House of the People representing a constituency
which, on the appointed day by virtue of the provisions of section 10, stands allotted, with
or without alteration of boundaries, to the successor Union territory of Jammu and Kashmir
or Union territory of Ladakh, as the case may be, shall be deemed to have been elected to the
House of the People by that constituency as so allotted.
(2) The term of office of such sitting members shall remain unaltered.
Amendment
of First
Schedule to
the
Constitution.
Saving powers
of the
Government
of Union
territory of
Jammu and
Kashmir.
Amendment
of Fourth
Schedule to
Constitution
Allocation of
sitting
members.
Representation
in House of
the People.
43 of 1950.
Delimitation
of
Parliamentary
Constituencies.
Delimitation
of
Parliamentary
Constituencies
Order 1976.
Provision as
to sitting
members.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
634
The Lieutenant Governor and The Legislative Assembly of Union territory of
Jammu and Kashmir
13. On and from the appointed day, the provisions contained in article 239A, which are
applicable to “Union territory of Puducherry”, shall also apply to the “Union territory of
Jammu and Kashmir”.
14. (1) There shall be an Administrator appointed under article 239 of the Constitution
of India for the Union territory of Jammu and Kashmir and shall be designated as Lieutenant
Governor of the said Union territory.
(2) There shall be a Legislative Assembly for the Union territory of Jammu and Kashmir.
(3) The total number of seats in the Legislative Assembly of the Union territory of
Jammu and Kashmir to be filled by persons chosen by direct election shall be 107.
(4) Nowithstanding anything contained in sub-section (3), until the area of the Union
territory of Jammu and Kashmir under the occupation of Pakistan ceases to be so occupied
and the people residing in that area elect their representatives—
(a) twenty four seats in the Legislative Assembly of Union territory of Jammu
and Kashmir shall remain vacant and shall not be taken into account for reckoning the
total membership of the Assembly; and
(b) the said area and seats shall be excluded in delimiting the territorial
constituencies as provided under PART V of this Act.
(5) On and from the appointed day, the Delimitation of Assembly Constituencies
Order, 1995, as applicable to Union territory of Jammu and Kashmir, shall stand amended as
directed in the Third Schedule of this act.
(6) Seats shall be reserved for the Scheduled Castes and the Scheduled Tribes in the
Legislative Assembly of the Union territory of Jammu and Kashmir.
(7) The number of seats reserved for the Scheduled Castes and the Scheduled Tribes
in the Legislative Assembly of the Union territory of Jammu and Kashmir under sub-section
(6) shall bear, as nearly as may be, the same proportion to the total number of seats in the
Assembly as the population of the Scheduled Castes in the Union territory of Jammu and
Kashmir or of the Scheduled Tribes in the Union territory of Jammu and Kashmir, in respect
of which seats are so reserved, bears to the total population of the Union territory of Jammu
and Kashmir.
Explanation: In this sub-section, the expression “population” means the population
as ascertained at the last preceding census of which the relevant figures have been published:
Provided that the reference in this Explanation to the last preceding census of which
the relevant figures have been published shall, until the relevant figures for the first census
taken after the year 2026 have been published, be construed as a reference to the 2011
census.
(8) Notwithstanding anything in sub-section (6), the reservation of seats for the
Scheduled Castes or Scheduled Tribes in the Legislative Assembly of the Union territory of
Jammu and Kashmir shall cease to have effect on the same date on which the reservation of
seats for the Scheduled Castes or the Scheduled Tribes in the House of the People shall
cease to have effect under article 334 of the Constitution of India:
(9) In the Second Schedule to the Representation of the People Act, 1950, under the
heading :—“I. THE STATES:”
“(a) entry 10 shall be deleted”.
“(b) entries 11 to 29 shall be renumbered as 10 to 28”.
Applicability
of article
239A of
Constitution.
Legislative
Assembly for
the Union
Territory of
Jammu and
Kashmir and
its
composition.
43 of 1950.
635
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(10) In the Second Schedule to the Representation of the People Act, 1950 , under the
heading :—“II. Union Territories”
(a) after entry 4, the following entries shall be inserted, namely:—
1
2
3
4
5
6
7
‘‘5. Jammu and Kashmir
83
6
….
83
6
…..’’
(11) The provisions of articles 324 to 327 and 329 of the Constitution of India, shall
apply in relation to the Union territory of Jammu and Kashmir, the Legislative Assembly and
the members thereof as they apply, in relation to a State, the Legislative Assembly of a State
and the members thereof respectively; and any reference in articles 326 and 329 to “appropriate
Legislature” shall be deemed to be a reference to Parliament.
15. Notwithstanding anything in sub-section (3) of section 14 the Lieutenant Governor
of the successor Union territory of Jammu and Kashmir may nominate two members to the
Legislative Assembly to give representation to women, if in his opinion, women are not
adequately represented in the Legislative Assembly.
16. A person shall not be qualified to be chosen to fill a seat in the Legislative Assembly
unless he—
(a) is a citizen of India and makes and subscribes before some person authorised
in that behalf by the Election Commission an oath or affirmation according to the form
set out for the purpose in the Fourth Schedule of this Act;
(b) is not less than twenty-five years of age; and
(c) Possesses such other qualifications as may be prescribed in that behalf by or
under any law made by the Parliament.
17. The Legislative Assembly, unless sooner dissolved, shall continue for five years
from the date appointed for its first meeting and no longer, and the expiration of the said
period of five years shall operate as a dissolution of the Legislative Assembly:
Provided that the said period may, while a Proclamation of Emergency issued
under clause (1) of article 352 is in operation, be extended by the President by order for
a period not exceeding one year at a time and not extending in any case beyond a
period of six months after the Proclamation has ceased to operate.
18. (1) The Lieutenant Governor shall, from time to time, summon the Legislative
Assembly to meet at such time and place as he thinks fit, but six months shall not intervene
between its last sitting in one session and the date appointed for its first sitting in the next
session.
(2) The Lieutenant Governor may, from time to time,—
(a) prorogue the House;
(b) dissolve the Legislative Assembly.
19. (1) Legislative Assembly shall, as soon as may be, choose two members of the
Assembly to be respectively Speaker and Deputy Speaker thereof and, so often as the office
of Speaker or Deputy Speaker becomes vacant, the Assembly shall choose another member
to be Speaker or Deputy Speaker, as the case may be.
(2) A member holding office as Speaker or Deputy Speaker of the Assembly—
(a) shall vacate his office if he ceases to be a member of the Assembly;
(b) may at any time by writing under his hand addressed, if such member is the
Speaker, to the Deputy Speaker, and if such member is the Deputy Speaker, to the
Speaker, resign his office;
(c) may be removed from his office by a resolution of the Assembly passed by a
majority of all the then members of the Assembly:
Representation
of women.
43 of 1950.
Qualification
for
membership
of Legislative
Assembly.
Duration of
Legislative
Assembly.
Sessions of
Legislative
Assembly,
prorogation
and
dissolution.
Speaker and
Deputy
Speaker of
Legislative
Assembly.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
636
Provided that no resolution for the purpose of clause (c) shall be moved
unless at least fourteen days’ notice has been given of the intention to move the
resolution:
Provided further that, whenever the Assembly is dissolved, the Speaker
shall not vacate his office until immediately before the first meeting of the
Assembly after the dissolution.
(3) While the office of Speaker is vacant, the duties of the office shall be performed by
the Deputy Speaker or, if the office of Deputy Speaker is also vacant, by such member of the
Legislative Assembly as may be determined by the rules of procedure of the Assembly.
(4) During the absence of the Speaker from any sitting of the Legislative Assembly,
the Deputy Speaker, or, if he is also absent, such person as may be determined by the rules
of procedure of the Assembly, or, if no such person is present, such other person as may be
determined by the Legislative Assembly, shall act as Speaker.
(5) There shall be paid to the Speaker and the Deputy Speaker of the Legislative
Assembly, such salaries and allowances as may respectively be fixed by the Legislative
Assembly of the Union territory of Jammu and Kashmir by law and, until provision in that
behalf is so made, such salaries and allowances as the Lieutenant Governor may, by order
determine.
20. (1) At any sitting of the Legislative Assembly, while any resolution for the removal
of the Speaker from his office is under consideration, the Speaker, or while any resolution for
the removal of the Deputy Speaker, from his office is under consideration, the Deputy
Speaker, shall not, though he is present, preside, and the provisions of sub-section (4) of
section 19 shall apply in relation to every such sitting as they apply in relation to a sitting
from which the Speaker or, as the case may be, the Deputy Speaker, is absent.
(2) The Speaker shall have the right to speak in, and otherwise to take part in the
proceedings of, the Legislative Assembly while any resolution for his removal from office is
under consideration in the Assembly and shall, notwithstanding anything in section 25, be
entitled to vote only in the first instance on such resolution or on any other matter during
such proceedings but not in the case of an equality of votes.
21. (1) At the commencement of the first session after each general election to the
Legislative Assembly and at the commencement of the first session of each year, the Lieutenant
Governor shall address the Legislative Assembly, and shall inform the Legislative Assembly
of the causes of its summons.
(2) Provision shall be made by the rules regulating the procedure of the Legislative
Assembly for the allotment of time for the discussion of matters referred to in such address.
22. Every Minister and the Advocate-General for the Union territory of Jammu and
Kashmir shall have the right to speak in, and otherwise to take part in the proceedings of, the
Legislative Assembly, and to speak in, and otherwise to take part in the proceedings of, any
committee of the Legislative Assembly of which he may be named a member, but shall not by
virtue of this section be entitled to vote.
23. (1) The Lieutenant Governor may address the Legislative Assembly and may for
that purpose require the attendance of members.
(2) The Lieutenant Governor may also send messages to the Legislative Assembly
whether with respect to a Bill then pending in the Legislative Assembly or otherwise, and
when a message so sent, the Legislative Assembly shall with all convenient despatch consider
any matter required by the message to be taken into consideration.
Speaker or
Deputy
Speaker not to
preside while a
resolution for
his removal
from office is
under
consideration.
Special address
by Lieutenant
Governor to
Legislative
Assembly.
Rights of
Ministers and
Advocate
General as
respects
Legislative
Assembly.
Rights of
Lieutenant
Governor to
address and
send messages
to the
Legislative
Assembly.
637
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
24. Every member of the Legislative Assembly shall, before taking his seat, make and
subscribe before the Lieutenant Governor of the said Union territory, or some person
appointed in that behalf by him, an oath or affirmation according to the form set out for the
purpose in the Fourth Schedule of this Act.
25. (1) Save as otherwise provided in this Act, all questions at any sitting of the
Legislative Assembly shall be determined by a majority of votes of the members present and
voting, other than the Speaker or person acting as such.
(2) The Speaker, or person acting as such, shall not vote in the first instance, but shall
have and exercise a casting vote in the case of an equality of votes.
(3) The Legislative Assembly shall have power to act notwithstanding any vacancy
in the membership thereof, and any proceedings in the Legislative Assembly shall be valid
notwithstanding that it is discovered subsequently that some person who was not entitled
so to do, sat or voted or otherwise took part in the proceedings.
(4) The quorum to constitute a meeting of the Legislative Assembly shall be ten
members or one- tenth of the total number of members of the Legislative Assembly, which
ever is greater.
(5) If at any time during a meeting of the Legislative Assembly there is no quorum, it
shall be the duty of the Speaker, or person acting as such, either to adjourn the Legislative
Assembly or to suspend the meeting until there is a quorum.
26. (1) No person shall be a member both of Parliament and of the Legislative Assembly,
and if a person is chosen a member both of Parliament and of such Assembly, then, at the
expiration of such period as may be specified in the rules made by the President, that
person's seat in Parliament shall become vacant, unless he has previously resigned his seat
in the Legislative Assembly of the said Union territory.
(2) If a member of the Legislative Assembly—
(a) becomes subject to any of disqualification mentioned in section 27 or section
28 for membership of the Legislative Assembly; or
(b) resigns his seat by writing under his hand addressed to the Speaker, and his
resignation is accepted by the Speaker,
his seat shall thereupon become vacant.
(3) If for a period of sixty days a member of the Legislative Assembly is without
permission of the Assembly absent from all meetings thereof, the Assembly may declare his
seat vacant:
Provided that in computing the said period of sixty days, no account shall be
taken of any period during which the Assembly is prorogued or is adjourned for more
than four consecutive days.
27. (1) A person shall be disqualified for being chosen as, and for being, a member of
the Legislative Assembly—
(a) if he holds any office of profit under the Government of India or the
Government of any State or the Government of Union territory of Jammu and Kashmir
or the Government or administration of any other Union territory or other than an
office declared by law made by Parliament or by the Legislative Assembly not to
disqualify its holder; or
(b) if he is for the time being disqualified for being chosen as, and for being, a
member of either House of Parliament under the provisions of sub-clause (b), sub-
clause (c) or sub-clause (d) of clause (1) of article 102 or of any law made in pursuance
of that article.
(2) For the purposes of this section, a person shall not be deemed to hold an office of
profit under the Government of India or the Government of any State or the Government of
Oath or
affirmation by
members.
Voting in
Assembly,
power of
Assembly to
act
notwithstanding
vacancies and
quorum.
Vacation of
seats.
Disqualifications
for
membership.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
638
Union Territory of Jammu and Kashmir or the Government of any other Union
territory by reason only that he is a Minister either for the Union or for such State or Union
territory.
(3) If any question arises as to whether a member of the Legislative Assembly becomes
subject to any of disqualification under the provisions of sub-sections (1) and (2), the
question shall be referred for the decision of the Lieutenant Governor and his decision shall
be final.
(4) Before giving any decision on any such question, the Lieutenant Governor shall
obtain the opinion of the Election Commission and shall act according to such opinion.
28. The provisions of the Tenth Schedule to the Constitution shall, subject to the
necessary modifications (including modifications for construing references therein to the
Legislative Assembly of a State, article 188, article 194 and article 212 as references,
respectively, to the Legislative Assembly of Union territory of Jammu and Kashmir, as the
case may be, section 24, section 30 and section 50 of this Act), apply to and in relation to the
members of the Legislative Assembly of Union territory of Jammu and Kashmir as they apply
to and in relation to the members of the Legislative Assembly of a State, and accordingly,—
(a) the said Tenth Schedule as so modified shall be deemed to form part of this
Act; and
(b) a person shall be disqualified for being a member of the Legislative Assembly
if he is so disqualified under the said Tenth Schedule as so modified.
29. If a person sits or votes as a member of the Legislative Assembly before he has
complied with the requirements of section 24 or when he knows that he is not qualified or
that he is disqualified for membership thereof, or that he is prohibited from doing so by the
provisions of any law made by Parliament or the Legislative Assembly of the Union territory
of Jammu and Kashmir, he shall be liable in respect of each day on which he so sits or votes
to a penalty of five hundred rupees to be recovered as a debt due to the said Union territory.
30. (1) Subject to the provisions of this Act and to the rules and standing orders
regulating the procedure of the Legislative Assembly, there shall be freedom of speech in the
Legislative Assembly.
(2) No member of the Legislative Assembly shall be liable to any proceedings in any
court in respect of anything said or any vote given by him in the Assembly or any committee
thereof, and no person shall be so liable in respect of the publication by or under the
authority of such Assembly of any report, paper, votes or proceedings.
(3) In other respects, the powers, privileges and immunities of the Legislative Assembly
and of the members and the committees thereof shall be such as are for the time being
enjoyed by the House of the People and its members and committees.
(4) The provisions of sub-sections (1), (2) and (3) shall apply in relation to persons
who by virtue of this Act have the right to speak in, and otherwise to take part in the
proceedings of, the Legislative Assembly or any committee thereof as they apply in relation
to members of the Legislative Assembly.
31. Members of the Legislative Assembly shall be entitled to receive such salaries
and allowances as may from time to time be determined by the Legislative Assembly by law
and, until provision in that behalf is so made, such salaries and allowances as the Lieutenant
Governor may, by order determine.
32. (1) Subject to the provisions of this Act, the Legislative Assembly may make laws
for the whole or any part of the Union territory of Jammu and Kashmir with respect to any of
the matters enumerated in the State List except the subjects mentioned at entries 1 and 2,
namely “Public Order” and “Police” respectively or the Concurrent List in the Seventh
Disqualification
on ground of
defection for
being a
member.
Penalty for
sitting and
voting before
making oath
or affirmation
or when not
qualified or
when
disqualified.
Powers,
privileges,
etc., of
members.
Salaries and
allowances of
members.
Extent of
legislative
power.
639
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Schedule to the Constitution of India in so far as any such matter is applicable in relation to
the Union territories.
(2) Nothing in sub-section (1) shall derogate from the powers conferred on Parliament
by the Constitution to make laws with respect to any matter for the Union territory of Jammu
and Kashmir or any part thereof.
33. The property of the Union shall, save in so far as Parliament may by law otherwise
provide, be exempted from all taxes imposed by or under any law made by the Legislative
Assembly or by or under any other law in force in the Union territory of Jammu and Kashmir:
Provided that nothing in this section shall, until Parliament by law otherwise
provides, prevent any authority within the Union territory of Jammu and Kashmir from
levying any tax on any property of the Union to which such property was immediately
before the commencement of the Constitution liable or treated as liable, so long as that
tax continues to be levied in that Union territory.
34. (1) The provisions of article 286, article 287 and article 288 shall apply in relation to
any law passed by the Legislative Assembly with respect to any of the matters referred to in
those articles as they apply in relation to any law passed by the Legislature of a State with
respect to those matters.
(2) The provisions of article 304 shall, with the necessary modifications, apply in
relation to any law passed by the Legislative Assembly with respect to any of the matters
referred to in that article as they apply in relation to any law passed by the Legislature of a
State with respect to those matters.
35. If any provision of a law made by the Legislative Assembly with respect to matters
enumerated in the State List, in the Seventh Schedule to the Constitution is repugnant to
any provision of a law made by Parliament with respect to that matter, whether passed before
or after the law made by the Legislative Assembly, or, if any provision of a law made by the
Legislative Assembly with respect to any matter enumerated in the Concurrent List in the
Seventh Schedule to the Constitution is repugnant to any provision of any earlier law, other
than a law made by the Legislative Assembly, with respect to that matter, then, in either case,
the law made by Parliament, or, as the case may be, such earlier law shall prevail and the law
made by the Legislative Assembly of the Union territory shall, to the extent of the repugnancy,
be void:
Provided that if such law made by the Legislative Assembly has been reserved
for the consideration of the President and has received his assent, such law shall
prevail in the Union territory of Jammu & Kashmir:
Provided further that nothing in this section shall prevent Parliament from
enacting at any time any law with respect to the same matter including a law adding to,
amending, varying or repealing the law so made by the Legislative Assembly.
36. (1) A Bill or amendment shall not be introduced into, or moved in, the Legislative
Assembly except on the recommendation of the Lieutenant Governor, if such Bill or
Amendment makes provision for any of the following matters, namely:—
(a) the imposition, abolition, remission, alteration or regulation of any tax;
(b) the amendment of the law with respect to any financial obligations undertaken
or to be undertaken by the Government of the Union territory;
(c) the appropriation of moneys out of the Consolidated Fund of the Union
territory;
(d) the declaring of any expenditure to be expenditure charged on the
Consolidated Fund of the Union territory or the increasing of the amount of any such
expenditure;
Exemption of
property of
the Union
from taxation.
Restrictions
on laws passed
by Legislative
Assembly with
respect to
certain
matters.
Inconsistency
between laws
made by
Parliament
and laws made
by Legislative
Assembly.
Special
provisions as
to financial
Bills.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
640
(e) the receipt of money on account of the Consolidated Fund of the Union
territory or the public account of the Union territory or the custody or issue of such
money or the audit of the account of the Union territory:
Provided that no recommendation shall be required under this sub-section for
the moving of an amendment making provision for the reduction or abolition of any
tax.
(2) A Bill or Amendment shall not be deemed to make provision for any of the matters
aforesaid by reason only that it provides for the imposition of fines or other pecuniary
penalties, or for the demand or payment of fees for licences or fees for services rendered, or
by reason that it provides for the imposition, abolition, remission, alteration or regulation of
any tax by any local authority or body for local purposes.
(3) A Bill which, if enacted and brought into operation, would involve expenditure
from the Consolidated Fund of Union territory shall not be passed by the Legislative Assembly
of the Union territory unless the Lieutenant Governor has recommended to the Assembly,
the consideration of the Bill.
37. (1) A Bill pending in the Legislative Assembly shall not lapse by reason of the
prorogation of the Legislative Assembly.
(2) A Bill which is pending in the Legislative Assembly shall lapse on dissolution of
the Legislative Assembly.
38. When a Bill has been passed by the Legislative Assembly, it shall be presented to
the Lieutenant Governor and the Lieutenant Governor shall declare either that he assents to
the Bill or that he withholds assent therefrom or that he reserves the Bill for the consideration
of the President:
Provided that the Lieutenant Governor may, as soon as possible after the
presentation of the Bill to him for assent, return the Bill if it is not a Money Bill together
with a message requesting that the Assembly will reconsider the Bill or any specified
provisions thereof, and, in particular, will consider the desirability of introducing any
such amendments as he may recommend in his message and, when a Bill is so returned,
the Assembly will reconsider the Bill accordingly, and if the Bill is passed again with or
without amendment and presented to the Lieutenant Governor for assent, the Lieutenant
Governor shall declare either that he assents to the Bill or that he reserves the Bill for
the consideration of the President:
Provided further that the Lieutenant Governor shall not assent to, but shall
reserve for the consideration of the President, any Bill which,—
(a) in the opinion of the Lieutenant Governor would, if it became law, so
derogate from the powers of the High Court as to endanger the position which
that Court is, by the Constitution, designed to fill; or
(b) relates to any of the matters specified in clause (1) of article 31A; or
(c) the President may, by order, direct to be reserved for his consideration.
Explanation.—For the purposes of this section and section 39, a Bill shall be
deemed to be a Money Bill if it contains only provisions dealing with all or any of the
matters specified in sub-section (1) of section 36 or any matter incidental to any of
those matters and, in either case, there is endorsed thereon the certificate of the
Speaker of the Legislative Assembly signed by him that it is a Money Bill.
39. When a Bill is reserved by Lieutenant Governor for the consideration of the
President, the President shall declare either that he assents to the Bill or that he withholds
assent therefrom:
Provided that where the Bill is not a Money Bill, the President may direct the
Lieutenant Governor to return the Bill to the Legislative Assembly together with such
a message as is mentioned in the first proviso to section 38 and, when a Bill is so
Procedure as
to lapsing of
Bills.
Assent to
Bills.
Bills reserved
for
consideration.
641
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
returned, the Assembly shall reconsider it accordingly within a period of six months
from the date of receipt of such message and, if it is again passed by the Assembly
with or without amendment, it shall be presented again to the President for his
consideration.
40. No Act of the Legislative Assembly and no provision in any such Act, shall be
invalid by reason only that some previous sanction or recommendation required by this Act
was not given, if assent to that Act was given by the Lieutenant Governor, or, on being
reserved by the Lieutenant Governor for the consideration of the President, by the President.
41. (1) The Lieutenant Governor shall in respect of every financial year cause to be
laid before the Legislative Assembly of the Union territory of Jammu and Kashmir, a statement
of the estimated receipts and expenditure of the Union territory for that year, in this Part
referred to as the “annual financial statement”.
(2) The estimates of expenditure embodied in the annual financial statement shall
show separately—
(a) the sums required to meet expenditure described by this Act as expenditure
charged upon the Consolidated Fund of the Union territory of Jammu and Kashmir,
and
(b) the sums required to meet other expenditure proposed to be made from the
Consolidated Fund of the Union territory of Jammu and Kashmir; and shall distinguish
expenditure on revenue account from other expenditure.
(3) The following expenditure shall be expenditure charged on the Consolidated Fund
of the Union territory of Jammu and Kashmir:—
(a) the emoluments and allowances of the Lieutenant Governor and other
expenditure relating to his office;
(b) the charges payable in respect of loans advanced to the Union territory of
Jammu and Kashmir from the Consolidated Fund of India including interest, sinking
fund charges and redemption charges, and other expenditure connected therewith;
(c) the salaries and allowances of the Speaker and the Deputy Speaker of the
Legislative Assembly;
(d) expenditure in respect of the salaries and allowances of Judges of High
Court of Jammu and Kashmir;
(e) any sums required to satisfy any judgment, decree or award of any court or
arbitral tribunal;
(f) expenditure incurred by the Lieutenant Governor in the discharge of his
special responsibility;
(g) any other expenditure declared by the Constitution or by law made by
Parliament or by the Legislative Assembly of the Union territory of Jammu and Kashmir
to be so charged.
42. (1) So much of the estimates as relates to expenditure charged upon the
Consolidated Fund of Union territory of Jammu and Kashmir shall not be submitted to the
vote of the Legislative Assembly, but nothing in this sub-section shall be construed as
preventing the discussion in the Legislative Assembly of any of those estimates.
(2) So much of the said estimates as relates to other expenditure shall be submitted in
the form of demands for grants to the Legislative Assembly, and the Legislative Assembly
shall have power to assent, or to refuse to assent, to any demand, or to assent to any
demand subject to a reduction of the amount specified therein.
Requirements
as to sanction
and
recommendations
to be regarded
as matters of
procedure
only.
Annual
financial
statement.
Procedure in
Legislative
Assembly with
respect to
estimates.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
642
(3) No demand for a grant shall be made except on the recommendation of the Lieutenant
Governor.
43. (1) As soon as may be after the grants under section 42 have been made by the
Legislative Assembly, there shall be introduced a Bill to provide for the appropriation out of
the Consolidated Fund of the Union territory of all moneys required to meet—
(a) the grants so made by the Legislative Assembly, and
(b) the expenditure charged on the Consolidated Fund of the Union territory of
Jammu and Kashmir but not exceeding in any case the amount shown in the statement
previously laid before the Assembly.
(2) No amendment shall be proposed to any such Bill in the Legislative Assembly
which will have the effect of varying the amount or altering the destination of any grant so
made or of varying the amount of any expenditure charged on the Consolidated Fund of the
Union territory of Jammu and Kashmir and the decision of the person presiding as to whether
an amendment is inadmissible under this sub-section shall be final.
(3) Subject to the other provisions of this Act, no money shall be withdrawn from the
Consolidated Fund of the Union territory except under appropriation made by law passed in
accordance with the provisions of this section.
44. (1) The Lieutenant Governor shall—
(a) if the amount authorised by any law made in accordance with the provisions
of section 43 to be expended for a particular service for the current financial year is
found to be insufficient for the purposes of that year or when a need has arisen during
the current financial year for supplementary or additional expenditure upon some new
service not contemplated in the annual financial statement for that year, or
(b) if any money has been spent on any service during a financial year in excess
of the amount granted for that service and for that year,
cause to be laid before the Legislative Assembly, another statement showing the estimated
amount of that expenditure or cause to be presented to the Legislative Assembly with such
previous approval a demand for such excess, as the case may be.
(2) The provisions of sections 41, 42 and 43 shall have effect in relation to any such
statement and expenditure or demand and also to any law to be made authorising the
appropriation of moneys out of the Consolidated Fund of the Union territory of Jammu and
Kashmir to meet such expenditure or the grant in respect of such demand as they have effect
in relation to the annual financial statement and the expenditure mentioned therein or to a
demand for a grant and the law to be made for the authorisation of appropriation of moneys
out of the Consolidated Fund of the Union territory of Jammu and Kashmir to meet such
expenditure or grant.
45. (1) Notwithstanding anything in the foregoing provisions of this Part, the
Legislative Assembly shall have power to make any grant in advance in respect of the
estimated expenditure for a part of any financial year pending the completion of the procedure
prescribed in section 42 for the voting of such grant and the passing of the law in accordance
with the provisions of section 43 in relation to that expenditure and the Legislative Assembly
shall have power to authorise by law the withdrawal of moneys from the Consolidated Fund
of the Union territory of Jammu and Kashmir for the purposes for which the said grant is
made.
(2) The provisions of sections 42 and 43 shall have effect in relation to the making of
any grant under sub-section (1) or to any law to be made under that sub-section as they
have effect in relation to the making of a grant with regard to any expenditure mentioned in
the annual financial statement and the law to be made for the authorisation of appropriation
of moneys out of the Consolidated Fund of the Union territory of Jammu and Kashmir to
meet such expenditure.
Appropriation
Bills.
Supplementary,
additional or
excess grants.
Votes on
account.
643
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
46. (1) The Legislative Assembly may make rules for regulating, subject to the provisions
of this Act, its procedure and the conduct of its business:
Provided that the Lieutenant Governor shall, after consultation with the Speaker
of the Legislative Assembly, make rules—
(a) for securing the timely completion of financial business;
(b) for regulating the procedure of, and the conduct of business in, the
Legislative Assembly in relation to any financial matter or to any Bill for the
appropriation of moneys out of the Consolidated Fund of the Union territory of
Jammu and Kashmir;
(c) for prohibiting the discussion of, or the asking of questions on, any
matter which affects the discharge of the functions of the Lieutenant Governor
in so far as he is required by this Act to act in his discretion.
(2) Until rules are made under sub-section (1), the rules of procedure and standing
orders in force immediately before the commencement of this Act, with respect to the
Legislative Assembly of the existing State of Jammu and Kashmir shall have effect in relation
to the Legislative Assembly of the Union territory of Jammu and Kashmir subject to such
modifications and adaptations as may be made therein by the Speaker of Legislative Assembly.
47. (1) The Legislative Assembly may by law adopt any one or more of the languages
in use in the Union territory of Jammu and Kashmir or Hindi as the official language or
languages to be used for all or any of the official purposes of the Union territory of Jammu
and Kashmir.
(2) The business in the Legislative Assembly of the Union territory of Jammu and
Kashmir shall be transacted in the official language or languages of the Union territory of
Jammu and Kashmir or in Hindi or in English:
Provided that the Speaker of the Legislative Assembly or person acting as such,
as the case may be, may permit any member who cannot adequately express himself in
any of the languages aforesaid to address the Legislative Assembly in his mother-
tongue.
48. Notwithstanding anything contained in section 47, until Parliament by law otherwise
provides, the authoritative texts—
(a) of all Bills to be introduced or amendments thereto to be moved in the
Legislative Assembly,
(b) of all Acts passed by the Legislative Assembly, and
(c) of all orders, rules, regulations and bye-laws issued under any law made by
the Legislative Assembly of,
shall be in the English language:
Provided that where the Legislative Assembly has prescribed any language
other than the English language for use in Bills introduced in, or Acts passed by, the
Legislative Assembly or in any order, rule, regulation or bye-law issued under any law
made by the Legislative Assembly of the Union territory of Jammu and Kashmir, a
translation of the same in the English language published under the authority of the
Lieutenant Governor in the Official Gazette shall be deemed to be the authoritative text
thereof in the English language.
49. No discussion shall take place in the Legislative Assembly with respect to the
conduct of any judge of the Supreme Court or of a High Court in the discharge of his duties.
Rules of
procedure.
Official
language or
languages of
Union
territory of
Jammu and
Kashmir and
language or
languages to
be used in
Legislative
Assembly
thereof.
Language to
be used for
Acts, Bills,
etc.
Restriction on
discussion in
the Legislative
Assembly.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
644
50. (1) The validity of any proceedings in the Legislative Assembly shall not be called
in question on the ground of any alleged irregularity of procedure.
(2) No officer or member of the Legislative Assembly in whom powers are vested by or
under this Act for regulating procedure or the conduct of business, or for maintaining order
in the Legislative Assembly shall be subject to the jurisdiction of any court in respect of the
exercise by him of those powers.
51. (1) Legislative Assembly shall have a separate secretariat staff.
(2) The Legislative Assembly may by law regulate the recruitment, and the conditions
of service of persons appointed, to the secretarial staff of the Legislative Assembly.
(3) Until provision is made by the Legislative Assembly under sub-section (2), the
Lieutenant Governor may, after consultation with the Speaker of the Legislative Assembly
make rules regulating the recruitment, and the conditions of service of persons appointed, to
the secretarial staff of the Assembly and any rules so made shall have effect subject to the
provisions of any law made under the said sub-section.
52. (1) If at any time, except when the Legislative Assembly is in session, the Lieutenant
Governor thereof is satisfied that circumstances exist which render it necessary for him to
take immediate action, he may promulgate such Ordinances as the circumstances appear to
him to require:
Provided that the power of making an Ordinance under this section shall extend
only to those matters with respect to which the Legislative Assembly has power to
make laws.
(2) An Ordinance promulgated under this section shall have the same force and effect
as an Act of the Legislative Assembly assented by the Lieutenant Governor but every such
Ordinance—
(a) Shall be laid before the Legislative Assembly and shall cease to operate at
the expiration of six weeks from the re-assembly of the Legislative Assembly, or if
before the expiration of that period a resolution disapproving it is passed by the
Legislative Assembly; and
(b) May be withdrawn at any time by the Lieutenant Governor.
Council of Ministers for the Union territory of Jammu and Kashmir
53. (1) There shall be a Council of Ministers consisting of not more than ten percent
of the total number of members in the Legislative Assembly, with the Chief Minister at the
head to aid and advise the Lieutenant Governor in the exercise of his functions in relation to
matters with respect to which the Legislative Assembly has power to make laws except in so
far as he is required by or under this Act to act in his discretion or by or under any law to
exercise any judicial or quasi-judicial functions.
(2) The Lieutenant Governor shall, in the exercise of his functions, act in his discretion
in a matter:
(i) which falls outside the purview of the powers conferred on the Legislative
Assembly; or
(ii) in which he is required by or under any law to act in his discretion or to
exercise any judicial functions.
(iii) related to All India Services and Anti Corruption Bureau:
Provided that if any question arises whether any matter is or is not a matter as
respects which the Lieutenant Governor is by or under this Act required to act in his
discretion, the decision of the Lieutenant Governor in his discretion shall be final, and
the validity of anything done by the Lieutenant Governor shall not be called in question
on the ground that he ought or ought not to have acted in his discretion.
Courts not to
inquire into
proceedings of
Legislative
Assembly.
Secretariat of
the Legislative
Assembly.
Power of
Lieutenant
Governor to
promulgate
Ordinances
during recess
of Legislative
Assembly.
Council of
Ministers.
645
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(3) The question whether any, and if so what, advice was tendered by Ministers to the
Lieutenant Governor shall not be inquired into in any court.
54. (1) The Chief Minister shall be appointed by the Lieutenant Governor and the
other Ministers shall be appointed by the Lieutenant Governor on the advice of the Chief
Minister.
(2) The Ministers shall hold office during the pleasure of the Lieutenant Governor.
(3) The Council of Ministers shall be collectively responsible to the Legislative
Assembly.
(4) Before a Minister enters upon his office, the Lieutenant Governor shall administer
to him the oaths of office and of secrecy according to the forms set out for the purpose in the
Fourth Schedule.
(5) A Minister who for any period of six consecutive months is not a member of the
Legislative Assembly shall at the expiration of that period cease to be a Minister.
(6) The salaries and allowances of Ministers shall be such as the Legislative Assembly
may from time to time by law determine, and until the Legislative Assembly so determines,
shall be determined by the Lieutenant Governor.
55. (1) The Lieutenant Governor shall make rules on the advice of the Council of
Ministers—
(a) for the allocation of business to the Ministers; and
(b) for the more convenient transaction of business with the Ministers including
the procedure to be adopted in case of a difference of opinion between the Lieutenant
Governor and the Council of Ministers or a Minister.
(2) Save as otherwise provided in this Act, all executive action of the Lieutenant
Governor, whether taken on the advice of his Ministers or otherwise, shall be expressed to
be taken in the name of the Lieutenant Governor.
(3) Orders and other instruments made and executed in the name of the Lieutenant
Governor, shall be authenticated in such manner as may be specified in rules to be made by
the Lieutenant Governor on the advice of council of ministers, and the validity of an order or
instrument which is so authenticated shall not be called in question on the ground that it is
not an order or instrument made or executed by the Lieutenant Governor.
56. It shall be the duty of the Chief Minister—
(a) to communicate to the Lieutenant Governor all decisions of the Council of
Ministers relating to the administration of the affairs of the Union territory and
proposals for legislation;
(b) to furnish such information relating to the administration of the affairs of the
Union territory and proposals for legislation as Lieutenant Governor may call for.
Legislative Council
57. (1) Notwithstanding anything to the contrary contained in any law, document,
judgment, ordinance, rule, regulation or notification, on and from the appointed day, the
Legislative Council of the existing State of Jammu and Kashmir shall stand abolished.
(2) On the abolition of the Legislative Council, every member thereof shall ceased to
be such member.
(3) All Bills pending in the Legislative Council immediately before the appointed day
shall lapse on the abolition of the Council.
Other
provisions as
to Ministers.
Conduct of
business.
Duties of
Chief Minister
as respects the
furnishing of
information
to the
Lieutenant
Governor, etc.
Abolition of
Legislative
Council of the
State of
Jammu and
Kashmir.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
646
PART IV
ADMINISTRATION OF UNION TERRITORY OF LADAKH
58. (1) The Union territory of Ladakh will be administered by the President acting, to
such extent as he thinks fit, through a Lieutenant Governor to be appointed by him under
article 239.
(2) The President may make regulations for the peace, progress and good government
of the Union territory of Ladakh under article 240 of the Constitution of India.
(3) Any regulation so made may repeal or amend any Act made by Parliament or any
other law which is for the time being applicable to the Union territory of Ladakh and, when
promulgated by the President, shall have the same force and effect as an Act of Parliament
which applies to the Union territory of Ladakh.
(4) The Lieutenant Governor shall be assisted by advisor(s) to be appointed by the
Central Government.
PART V
DELIMITATION OF CONSTITUENCIES
59. In this Part, unless the context otherwise requires,—
(a) “associate member” means a member associated with the Delimitation
Commission under section 60;
(b) “Delimitation Commission” means the Delimitation Commission to be
constituted under section 3 of the Delimitation Act, 2002; and thereafter by any law
made by the Parliament.
(c) “Election Commission” means the Election Commission appointed by the
President under article 324 of the Constitution of India;
(d) “latest census figures” mean the census figures ascertained at the latest
census of which the finally published figures are available;
(e) “Parliamentary Constituency” means a constituency provided by law for the
purpose of elections to the House of the People from Union territory of Jammu and
Kashmir and Union territory of Ladakh.
(f) “Assembly Constituency” means a constituency provided by law for the
purpose of elections to the Legislative Assembly.
60. (1) Without prejudice to sub-sections (3) of section 14 of this Act, the number of
seats in the Legislative Assembly of Union territory of Jammu and Kashmir shall be increased
from 107 to 114, and delimitation of the constituencies may be determined by the Election
Commission in the manner hereinafter provided—
(a) the number of seats to be reserved for the Scheduled Castes and the Scheduled
Tribes in the Legislative Assembly, having regard to the relevant provisions of the
Constitution;
(b) the assembly constituencies into which the Union territory shall be divided,
the extent of each of such constituencies and in which of them seats shall be reserved
for the Scheduled Castes or for the Scheduled Tribes; and
(c) the adjustments in the boundaries and description of the extent of the
parliamentary constituencies in each Union territory that may be necessary or expedient.
(2) In determining the matters referred to in clauses (b) and (c) of sub-section (1), the
Election Commission shall have regard to the following provisions, namely:—
(a) all the constituencies shall be single-member constituencies;
(b) all constituencies shall, as far as practicable, be geographically compact
areas, and in delimiting them, regard shall be had to physical features, existing
Appointment
of Lieutenant
Governor of
Union
territory of
Ladakh.
Definitions.
33 of 2002.
Delimitation
of
constituencies.
647
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
boundaries of administrative units, facilities of communication and conveniences to
the public; and
(c) constituencies in which seats are reserved for the Scheduled Castes and the
Scheduled Tribes shall, as far as practicable, be located in areas where the proportion
of their population to the total population is the largest.
(3) The Election Commission shall, for the purpose of assisting it in the performance of
its functions under sub-section (1), associate with itself as associate members, four persons
as the Central Government may by order specify, being persons who are the members of the
Legislative Assembly of the Union territory of Jammu and Kashmir or four members of the
House of the People representing the Union territory of Jammu and Kashmir:
Provided that none of the associate members shall have a right to vote or to sign any
decision of the Election Commission.
(4) If, owing to death or resignation, the office of an associate member falls vacant, it
shall be filled as far as practicable, in accordance with the provisions of sub-section (3).
(5) The Election Commission shall—
(a) publish its proposals for the delimitation of constituencies together with the
dissenting proposals, if any, of any associate member who desires publication thereof
in the Official Gazette and in such other manner as the Commission may consider fit,
together with a notice inviting objections and suggestions in relation to the proposals
and specifying a date on or after which the proposals will be further considered by it;
(b) consider all objections and suggestions which may have been received by it
before the date so specified; and
(c) after considering all objections and suggestions which may have been
received by it before the date so specified, determine by one or more orders the
delimitation of constituencies and cause such order or orders to be published in the
Official Gazette, and there upon such publication, the order or orders shall have the
full force of law and shall not be called in question in any court.
(6) As soon as may be after such publication, every such order relating to assembly
constituencies shall be laid before the Legislative Assembly of the Union territory of Jammu
and Kashmir.
61. (1) The Election Commission may by notification in the Official Gazette,—
(a) correct any printing mistakes in any order made under section 60 or any error
arising therein from inadvertent slip or omission; and
(b) where the boundaries or name of any territorial division mentioned in any
such order or orders is or are altered, make such amendments as appear to it to be
necessary or expedient for bringing such order up-to-date.
(2) Every notification under this section relating to an assembly constituency shall be
laid, as soon as may be after it is issued, before the Legislative Assembly.
62. (1) On and from the appointed day, notwithstanding the publication of orders
under sub-section (1) of section 10 of the Delimitation Act, 2002 or anything contained in
sub-section (2) or sub-section (4) of the said section, the Delimitation Act, 2002 shall be
deemed to have been amended as provided below:
(a) in section 2(f), the words “but does not include the State of Jammu and
Kashmir” shall be omitted; and
(b) for the purpose of delimitation of Assembly and Parliamentary Constituencies,
the words and figure “census held in the year 2001”, wherever occurring, shall be
construed as words and figure “census held in the year 2011”.
Power of
Election
Commission
to maintain
Delimitation
Orders up-to
date.
Special
provision as
t o
readjustment
of
Parliamentary
and Assembly
Constituencies
on the basis of
2011 census.
33 of 2002.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
648
(2) Readjustment of the constituencies as provided under section 60 in the successor
Union territory of Jammu and Kashmir into Assembly Constituencies, shall be carried by the
Delimitation Commission, to be constituted under the Delimitation Act, 2002 as amended by
this Act, and shall take effect from such date as the Central Government may, by order,
published in the Official Gazette, specify.
(3) Readjustment of the constituencies as provided under section 11 in the successor
Union territory of Jammu and Kashmir into Parliamentary Constituencies, shall be carried by
the Delimitation Commission, to be constituted under the Delimitation Act, 2002 as amended
by this Act, and shall take effect from such date as the Central Government may, by order,
published in the Official Gazette, specify.
63. Notwithstanding anything contained in sections 59 to 61, until the relevant figures
for the first census taken after the year 2026 have been published, it shall not be necessary
to readjust the division of successor Union territory of Jammu and Kashmir into Assembly
and Parliamentary Constituencies and any reference to the “latest census figures” in this
Part shall be construed as a reference to the 2011 census figures.
64. The procedure as provided in the law made by Parliament, shall apply, in relation to
the delimitation of Parliamentary and Assembly constituencies under this Part as they apply in
relation to the delimitation of Parliamentary and Assembly constituencies under that law.
PART VI
SCHEDULED CASTES AND SCHEDULED TRIBES
65. On and from the appointed day, the Constitution Jammu and Kashmir (Scheduled
Castes) Order, 1956, shall stand applied to the Union territory of Jammu and Kashmir and
Union territory of Ladakh.
66. On and from the appointed day, the Constitution Jammu and Kashmir (Scheduled
Tribes) Order, 1989, shall stand applied to the Union territory of Jammu and Kashmir and
Union territory of Ladakh.
PART VII
MISCELLANEOUS AND TRANSITIONAL PROVISIONS
67. (1) On and from the appointed day, all revenues received in the Union territory of
Jammu and Kashmir by the Government of India or the Lieutenant Governor of the Union
territory of Jammu and Kashmir in relation to any matter with respect to which the Legislative
Assembly of the Union territory of Jammu and Kashmir has power to make laws, and all
grants made and all loans advanced to the Union territory of Jammu and Kashmir from the
Consolidated Fund of India and all loans raised by the Government of India or the Lieutenant
Governor of the Union territory of Jammu and Kashmir upon the security of the Consolidated
Fund of the Union territory of Jammu and Kashmir and all moneys received by the Union
territory of Jammu and Kashmir in repayment of loans shall form one Consolidated Fund to
be entitled “the Consolidated Fund of the Union territory of Jammu and Kashmir”.
(2) No moneys out of such Consolidated Fund shall be appropriated except in
accordance with, and for the purposes and in the manner provided in, this Act.
(3) The custody of such Consolidated Fund, the payment of moneys into such Funds,
the withdrawal of moneys therefrom and all other matters connected with or ancillary to
those matters shall be regulated by rules made by the Lieutenant Governor.
68. (1) On and from the appointed day, all other public moneys received by or on
behalf of the Lieutenant Governor shall be credited to a Public Account entitled “the Public
Account of the Union territory of Jammu and Kashmir”.
(2) The custody of public moneys, other than those credited to the Consolidated
Fund of the Union territory or the Contingency Fund of the Union territory of Jammu and
Kashmir, received by or on behalf of the Lieutenant Governor, their payment into the Public
Special
provisions as
t o
readjustment
of Assembly
and
Parliamentary
Constituencies.
Procedure as
t o
delimitation.
Applicability
of Scheduled
Castes Order.
Jammu and
Kashmir
(Scheduled Castes)
Order, 1956.
Consolidated
Fund of the
Union
territory of
Jammu and
Kashmir.
Public
Account of
the Union
territory of
Jammu and
Kashmir and
moneys
credited to it.
Applicability
of Scheduled
Tribes Order.
Jammu and
Kashmir
(Scheduled Tribes)
Order, 1989.
649
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Accounts of the Union territory of Jammu and Kashmir and the withdrawal of moneys from
such account and all other matters connected with or ancillary to the aforesaid matters shall
be regulated by rules made by the Lieutenant Governor on the advice of Council of Ministers.
69. (1) There shall be established a Contingency Fund in the nature of an imprest to be
entitled “the Contingency Fund of the Union territory of Jammu and Kashmir", into which
shall be paid from and out of the Consolidated Fund of the Union territory of Jammu and
Kashmir such sums as may, from time to time, be determined by law made by the Legislative
Assembly of the Union territory of Jammu and Kashmir; and the said Fund shall be held by
the Lieutenant Governor to enable advances to be made by him out of such Fund.
(2) No advances shall be made out of the Contingency Fund of the Union territory of
Jammu and Kashmir except for the purposes of meeting unforeseen expenditure pending
authorisation of such expenditure by the Legislative Assembly under appropriations made
by law.
(3) The Lieutenant Governor on the advice of the Council of Ministers may make rules
regulating all matters connected with or ancillary to the custody of, the payment of moneys
into, and the withdrawal of moneys from, the Contingency Fund of the Union territory of
Jammu and Kashmir.
70. (1) The executive power of the Union territory extends to borrowing upon the
security of the Consolidated Fund of the Union territory of Jammu and Kashmir within such
limits, if any, as may, from time to time, be fixed by Legislative assembly by law and to the
giving of guarantees within such limits, if any, as may be so fixed.
(2) Any sums required for the purpose of invoking a guarantee shall be charged on
the Consolidated Fund of the Union territory of Jammu and Kashmir.
71. The accounts of the Union territory of Jammu and Kashmir shall be kept in such
form as the Lieutenant Governor may, after obtaining advice of the Comptroller and Auditor-
General of India, prescribe by rules.
72. The reports of the Comptroller and Auditor-General of India relating to the accounts
of Union territory of Jammu and Kashmir for any period subsequent to the date referred to in
sub-section (1) of section 67 shall be submitted to the Lieutenant Governor who shall cause
them to be laid before the Legislative Assembly.
73. If the President, on receipt of a report from the Lieutenant Governor of Union
territory of Jammu and Kashmir, or otherwise, is satisfied,—
(a) that a situation has arisen in which the administration of the Union territory
of Jammu and Kashmir cannot be carried on in accordance with the provisions of this
Act, or
(b) that for the proper administration of Union territory of Jammu and Kashmir it
is necessary or expedient so to do,
the President may, by order, suspend the operation of all or any of the provisions of this Act
for such period as he thinks fit and make such incidental and consequential provisions as
may appear to him to be necessary or expedient for administering the Union territory of
Jammu and Kashmir in accordance with the provisions of this Act.
74. Where the Legislative Assembly is dissolved, or its functioning as such Assembly
remains suspended, on account of an order under section 73, it shall be competent for the
President to authorize, when the House of the People is not in session, expenditure from the
Consolidated Fund of the Union territory of Jammu and Kashmir pending the sanction of
such expenditure by Parliament.
Contingency
Fund of Union
territory of
Jammu and
Kashmir.
Borrowing
upon the
security of
Consolidated
Fund of Union
territory of
Jammu and
Kashmir.
Form of
accounts of
the Union
territory of
Jammu and
Kashmir.
Audit reports.
Provision in
case of failure
of
constitutional
machinery.
Authorisation
of expenditure
by President.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
650
PART VIII
HIGH COURT
75. (1) On and from the appointed day,—
(a) the High Court of Jammu and Kashmir shall be the common High Court for
the Union territory of Jammu and Kashmir and Union territory of Ladakh;
(b) the Judges of the High Court of Jammu and Kashmir for the existing State of
Jammu and Kashmir holding office immediately before the appointed day shall become
on that day the Judges of the common High Court.
(2) The expenditure in respect of salaries and allowances of the Judges of the common
High Court shall be allocated amongst the Union territory of Jammu and Kashmir and Union
territory of Ladakh on the basis of population ratio.
76. (1) On and from the date referred to in sub-section (1) of section 75, in the Advocates
Act, 1961, in section 3, in sub-section (1),—
(a) in clause (a), the words “Jammu and Kashmir” shall be deleted.
(b) after clause (f), the following clause shall be inserted, namely—
- (g) - for the Union territory of Jammu and Kashmir and Union territory of
Ladakh, to be known as the Bar Council of Jammu and Kashmir; and Ladakh.
(2) Any person who immediately before the date referred to in sub-section (1) of
section 75 is an advocate on the roll of the Bar Council of the existing State of Jammu and
Kashmir and practising as an advocate in the High Court of Jammu and Kashmir, may
continue to be members of the “Bar council of Jammu and Kashmir; and Ladakh’’,
notwithstanding anything contained in the Advocates Act, 1961 and the rules made
thereunder.
(3) The persons other than the advocates who are entitled immediately before the date
referred to in sub-section (1) of section 75, on and after that date, be recognised as such
persons entitled also to practise in the common High Court of Jammu and Kashmir or any
subordinate court thereof, as the case may be.
(4) The right of audience in the common High Court of Jammu and Kashmir shall be
regulated in accordance with the like principles as immediately before the date referred to in
sub-section (1) of section 75, are in force with respect to the right of audience in the
High Court of Jammu and Kashmir.
77. Subject to the provisions of this Part, the law in force immediately before the date
referred to in sub-section (1) of section 75 with respect to practice and procedure in the
High Court of Jammu and Kashmir shall, with the necessary modifications, apply in
relation to the common High Court of Jammu and Kashmir and accordingly, the common
High Court of Jammu and Kashmir shall have all such powers to make rules and orders with
respect to practice and procedure as are immediately before that date exercisable by the
common High Court of Jammu and Kashmir:
Provided that any rules or orders which are in force immediately before the date
referred to in sub-section (1) of section 75 with respect to practice and procedure in the
High Court of Jammu and Kashmir shall, until varied or revoked by rules or orders made
by the common High Court of Jammu and Kashmir, apply with the necessary modifications
in relation to practice and procedure in the common High Court of Jammu and Kashmir as if
made by that Court.
78. Nothing in this Part shall affect the application to the common High Court of
Jammu and Kashmir of any provisions of the Constitution, and this Part shall have effect
subject to any provision that may be made on or after the date referred to in sub-section (1)
of section 75 with respect to the common High Court of Jammu and Kashmir by any Legislature
or other authority having power to make such provision.
High Court of
Jammu and
Kashmir to be
common High
Court.
Special
provision
relating to Bar
Council and
advocates.
25 of 1961.
Practice and
procedure in
common High
Court of
Jammu and
Kashmir.
Savings.
651
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
PART IX
ADVOCATE-GENERAL OF UNION TERRITORY OF JAMMU AND KASHMIR
79. (1) The Lieutenant Governor shall appoint a person who is qualified to be appointed
a Judge of the High Court, to be Advocate-General for the Union territory of Jammu and
Kashmir.
(2) It shall be the duty of such Advocate - General to give advice to the Government of
such Union territory upon such legal matters and to perform such other duties of a legal
character, as may from time to time be referred or assigned to him by the said Government,
and to discharge the functions conferred on him by or under the Constitution or any other
law for the time being in force.
(3) In the performance of his duties, the Advocate-General shall have the right of
audience in all courts in the Union territory of Jammu and Kashmir.
(4) The Advocate-General shall hold office during the pleasure of the Lieutenant
Governor and receive such remuneration as the Lieutenant Governor may determine.
PART X
AUTHORISATION OF EXPENDITURE AND DISTRIBUTION OF REVENUES
80. The Governor of existing State of Jammu and Kashmir may, at any time before the
appointed day, authorise such expenditure from the Consolidated Fund of the Union territory
of Jammu and Kashmir as he deems necessary for any period not more than six months
beginning with the appointed day pending the sanction of such expenditure by the Legislative
Assembly of the Union territory of Jammu and Kashmir:
Provided that the Lieutenant Governor of Union territory of Jammu and Kashmir may,
after the appointed day, authorise such further expenditure as he deems necessary from the
Consolidated Fund of the Union territory of Jammu and Kashmir for any period not extending
beyond the said period of six months.
81. The Governor of existing State of Jammu and Kashmir may, at any time before the
appointed day, authorise such expenditure from the Consolidated Fund of Union territory of
Jammu and Kashmir as he deems necessary for any period not more than six months
beginning with the appointed day pending the sanction of such expenditure by the Parliament:
Provided that the President may, after the appointed day, authorise such further
expenditure as he deems necessary from the Consolidated Fund of India for any period not
extending beyond the said period of six months.
82. (1) The reports of the Comptroller and Auditor-General of India referred to in
clause (2) of article 151 relating to the accounts of the existing State of Jammu and Kashmir
in respect of any period prior to the appointed day shall be submitted to the Lieutenant
Governors of the successor Union territory of Jammu and Kashmir, and Union territory of
Ladakh.
(2) The Lieutenant Governor of Jammu and Kashmir, thereafter shall cause the reports
to be laid before the Legislature of the Union territory of Jammu and Kashmir.
(3) The Lieutenant Governor of Jammu and Kashmir may by order—
(a) declare any expenditure incurred out of the Consolidated Fund of Jammu and
Kashmir on any service in respect of any period prior to the appointed day during the
financial year or in respect of any earlier financial year in excess of the amount granted for
that service and for that year as disclosed in the reports referred to in sub-section (1) to have
been duly authorised; and
(b) provide for any action to be taken on any matter arising out of the said reports.
Advocate
General for
Union
territory of
Jammu and
Kashmir.
Authorisation
of expenditure
of Union
territory of
Jammu and
Kashmir.
Authorisation
of expenditure
of Union
territory of
Ladakh.
Reports
relating to
accounts of
Jammu and
Kashmir State.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
652
83. (1) The award made by the Fourteenth Finance Commission to the existing State of
Jammu and Kashmir shall be apportioned between the successor Union territory of Jammu
and Kashmir; and Union territory of Ladakh by the Central Government on the basis of
population ratio and other parameters:
Provided that on the appointed day, the President shall make a reference to the Union
Tterritories Finance Commission to take into account the resources available to the successor
Union territory of Ladakh and make separate award for the successor Union territory of
Ladakh:
Provided that on the appointed day, the President shall make a reference to the Fifteenth
Finance Commission to include Union territory of Jammu and Kashmir in its Terms of
Reference and make award for the successor Union territory of Jammu and Kashmir.
(2) Notwithstanding anything in sub-section (1), the Central Government may, having
regard to the resources available to the successor Union territory of Ladakh make appropriate
grants and also ensure that adequate benefits and incentives in the form of special
development package are given to the backward areas of this region.
PART XI
APPORTIONMENT OF ASSETS AND LIABILITIES
84. (1) The provisions of this Part shall apply in relation to the apportionment of the
assets and liabilities of the existing State of Jammu and Kashmir immediately before the
appointed day, between the successor Union territory of Jammu and Kashmir and successor
Union territory of Ladakh.
(2) The apportionment of the assets and liabilities of the existing State of Jammu and
Kashmir shall be subject to the recommendations of a committee constituted by the Central
Government.
(3) The process of apportionment shall be completed within a period of twelve months
from the appointed day.
PART XII
PROVISIONS AS TO CERTAIN CORPORATIONS AND ANY OTHER MATTERS
85. (1) The Central Government may by order, establish one or more Advisory
Committees within a period of 90 days from the appointed day, for the purposes of :
(a) apportionment of assets, rights and liabilities of the companies and
corporations constituted for the existing State of Jammu and Kashmir between Union
territory of Jammu and Kashmir and Union territory of Ladakh;
(b) issues relating to Continuance of arrangements in regard to generation and
supply of electric power and supply of water;
(c) issues related to Jammu and Kashmir State Financial Corporation;
(d) issues related to Companies constituted for the existing state of Jammu and
Kashmir regarding the division of the interests and shares and reconstitution of Board
of Directors;
(e) issues related to facilities in certain State Institutions; and
(f) issues related to any other matters not covered under this section.
(2) The committees so appointed under sub-section (1) of this section, shall
submit their reports within six months to the Lieutenant Governor of Union territory of
Jammu and Kashmir, who shall act on the recommendations of such committees within a
period of 30 days from the date of receiving such reports.
Distribution of
revenue.
Application of
this Part.
Advisory
Committee(s).
653
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
86. (1) Notwithstanding anything contained in section 88 of the Motor Vehicles Act,
1988, a permit granted by the State Transport Authority of the existing State of Jammu and
Kashmir or any Regional Transport Authority in that State shall, if such permit was, immediately
before the appointed day, valid and effective in any area in the transferred territory, be
deemed to continue to be valid and effective in that area after that day till its period of
validity subject to the provisions of that Act as for the time being in force in that area; and
it shall not be necessary for any such permit to be countersigned by the Transport Authority
of any of Union territory or any Regional Transport Authority therein for the purpose of
validating it for use in such area:
Provided that the Lieutenant Governor may add to amend or vary the conditions
attached to the permit by the Authority by which the permit was granted.
(2) No tolls, entrance fees or other charges of a like nature shall be levied after the
appointed day in respect of any transport vehicle for its operations in any of the successor
Union Territories under any such permit, if such vehicle was, immediately before that day,
exempt from the payment of any such toll, entrance fees or other charges for its operations
in the transferred territory:
Provided that the Central Government may, after consultation with the
Government of Union territory of Jammu and Kashmir or the administration of Union
territory of Ladakh, as the case may be, authorise the levy of any such toll, entrance
fees or other charges, as the case may be:
Provided further that the provisions of this sub-section shall not be applicable
where any such tolls, entrance fees or other charges of a like nature are leviable for the
use of any road or bridge which is constructed or developed for commercial purpose
by the State Government, an undertaking of the State Government, a joint undertaking
in which the State Government is a shareholder or the private sector.
87. Where the assets, rights and liabilities of any body corporate carrying on business
are, under the provisions of this Part, transferred to any other bodies corporate which after
the transfer carry on the same business, the losses or profits or gains sustained by the body
corporate first-mentioned which, but for such transfer, would have been allowed to be
carried forward and set off in accordance with the provisions of Chapter VI of the Income-tax
Act, 1961, shall be apportioned amongst the transferee bodies corporate in accordance with
the rules to be made by the Central Government in this behalf and, upon such apportionment,
the share of loss allotted to each transferee body corporate shall be dealt with in accordance
with the provisions of Chapter VI of the said Act, as if the transferee body corporate had
itself sustained such loss in a business carried on by it in the years in which those losses
were sustained.
PART XIII
PROVISIONS AS TO SERVICES
88. (1) In this section, the expression “State cadre”—
(a) in relation to the Indian Administrative Service, has the same meaning
assigned to it in the Indian Administrative Service (Cadre) Rules, 1954;
(b) in relation to the Indian Police Service, has the same meaning assigned to it
in the Indian Police Service (Cadre) Rules, 1954; and
(c) in relation to the Indian Forest Service, has the same meaning assigned to it
in the Indian Forest Service (Cadre) Rules, 1966.
(2) The members of the cadres of Indian Administrative Service, Indian Police Service
and Indian Forest Service for the existing State of Jammu and Kashmir, on and from the
appointed day, shall continue to function on the existing cadres.
(3) The provisional strength, composition and allocation of officers currently borne
on the existing cadre of Jammu and Kashmir to the Union territory of Jammu and Kashmir
Temporary
provisions as
t o
continuance
of certain
existing road
transport
permits.
59 of 1988.
Special
provision as
to income-
tax.
43 of 1961.
Provisions
relating to All-
India Services.
IAS (Cadre)
rules, 1954.
IPS (Cadre)
rules, 1954.
IFS (Cadre)
rules, 1966.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
654
and Union territory of Ladakh, as referred to in sub-section (2) shall be such as the Lieutenant
Governor of Union territory of Jammu and Kashmir may, by order, determine on or after the
appointed day.
(4) The members of each of the said services, currently borne on the Jammu and
Kashmir cadre immediately before the appointed day shall be finally allocated between the
successor Union territory of Jammu and Kashmir and Union territory of Ladakh, in such
manner and with effect from such date or dates as the Central Government may, by order,
specify on the recommendation of Lieutenant Governors of Union territory of Jammu and
Kashmir; and Union territory of Ladakh.
(5) The Officers so allocated to both the Union Territories shall function within these
Union Teritories, in accordance with the rules framed by the Central Government.
(6) In future, the All India Service officers to be posted to Union territory of Jammu
and Kashmir or Union territory of Ladakh, as the case may be, shall be borne on the Arunachal
Goa Mizoram Union Territory cadre, and necessary modifications in corresponding cadre
allocations rules may be made accordingly, by the Central Government.
89. (1) Every person who immediately before the appointed day is serving on
substantive basis in connection with the affairs of the existing State of Jammu and Kashmir
shall, on and from that day provisionally continue to serve in connection with the affairs of
the Union territory of Jammu and Kashmir and Union territory of Ladakh, by general or
special order of the Lieutenant Governor of Union territory of Jammu and Kashmir:
Provided that every direction under this sub-section issued after the expiry of a period
of one year from the appointed day shall be issued with the consultation of the Government
or Administartion of the successor Union Territories, as the case may be.
(2) As soon as may be after the appointed day, the Lieutenant Governor of Jammu and
Kashmir shall, by general or special order, determine the successor Union territory to which
every person referred to in sub-section (1) shall be finally allotted for service, after
consideration of option received by seeking option from the employees, and the date with
effect from which such allotment shall take effect or be deemed to have taken effect:
Provided that even after the allocation has been made, Lieutenant Governor of
Union territory of Jammu and Kashmir may in order to meet any deficiency in the
service, depute officers from one successor Union territory to the other Union territory.
(3) Every person who is finally allotted under the provisions of sub-section (2) to a
successor Union territory shall, if he is not already serving therein, be made available for
serving in the successor Union territory from such date as may be agreed upon between the
Government of the successor Union territory of Jammu and Kashmir and Administration of
Union territory of Ladakh, or, in default of such agreement, as may be determined by the
Central Government:
Provided that the Central Government shall have the power to review any of its
orders issued under this section.
90. (1) Nothing in this section or in section 89 shall be deemed to affect, on or after the
appointed day, the operation of the provisions of Chapter I of Part XIV of the Constitution
in relation to determination of the conditions of service of persons serving in connection
with the affairs of the Union or any Union territory:
Provided that the conditions of service applicable immediately before the appointed
day in the case of any person deemed to have been allocated to the Union territory of Jammu
and Kashmir or Union territory of Ladakh under section 89 shall not be varied to his
disadvantage except with the previous approval of the Lieutenant Governor.
(2) All services prior to the appointed day rendered by a person,—
(a) if he is deemed to have been allocated to any Union territory under section 89,
shall be deemed to have been rendered in connection with the affairs of that Union territory;
Provisions
relating to
other services.
Other
provisions
relating to
services.
655
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(b) if he is deemed to have been allocated to the Union in connection with the
administration of the successor Union territory, shall be deemed to have been rendered
in connection with the affairs of the Union, for the purposes of the rules regulating his
conditions of service.
(3) The provisions of section 89 shall not apply in relation to members of any All-India
Service.
91. Every person who, immediately before the appointed day, is holding or discharging
the duties of any post or office in connection with the affairs of the existing State of Jammu
and Kashmir in any area which on that day falls within one of the successor Union territory
shall continue to hold the same post or office in that successor Union territory, and shall be
deemed, on and from that day, to have been duly appointed to the post or office by the
Government of, or other appropriate authority in, that successor Union territory:
Provided that nothing in this section shall be deemed to prevent a competent authority,
on and from the appointed day, from passing in relation to such person any order affecting
the continuance in such post or office.
92. On and from the appointed day, the employees of State Public Sector Undertakings,
corporations and other autonomous bodies shall continue to function in such undertaking,
corporation or autonomous bodies for a period of one year and during this period the
corporate body concerned shall determine the modalities for distributing the personnel
between the successor Union Territories.
93. (1) The Public Service Commission for the existing State of Jammu and Kashmir
shall, on and from the appointed day, be the Public Service Commission for the Union
territory of Jammu and Kashmir.
(2) The Union Public Service Commission, with the approval of the President, shall
serve the needs of the Union territory of Ladakh.
(3) The persons holding office immediately before the appointed day as the Chairman
or other member of the Public Service Commission for the existing State of Jammu and
Kashmir shall, as from the appointed day, be the Chairman or, as the case may be, the other
member of the Public Service Commission for the Union territory of Jammu and Kashmir.
(4) Every person who becomes the Chairman or other member of the Public Service
Commission for the Union territory of Jammu and Kashmir on the appointed day under sub-
section (3) shall be entitled to receive from the Government of the Union territory of Jammu
and Kashmir, conditions of service not less favourable than those to which he was entitled
under the provisions applicable to him.
(5) The report of the Jammu and Kashmir Public Service Commission as to the work
done by the Commission in respect of any period prior to the appointed day shall be presented
to the Lieutenant Governor of the State of Jammu and Kashmir, and the Lieutenant Governor
of the Union territory of Jammu and Kashmir shall, on receipt of such report, cause a copy
thereof together with a memorandum explaining as far as possible, as respects the cases, if
any, where the advice of the Commission was not accepted, the reasons for such non-
acceptance to be laid before the Legislature of the Union territory of Jammu and Kashmir.
PART XIV
LEGAL AND MISCELLANEOUS PROVISIONS
94. On and from the appointed day, in section 15 of the States Reorganisation Act,
1956, in clause (a), for the words “Jammu and Kashmir” the words “Union territory of Jammu
and Kashmir and Union territory of Ladakh” shall be substituted.
95. (1) All Central laws in Table -1 of the Fifth Schedule to this Act, on and from the
appointed day, shall apply in the manner as provided therein, to the Union territory of
Jammu and Kashmir and Union territory of Ladakh.
Provisions as
t o
continuance
of officers in
same post.
Provision for
employees of
Public Sector
Undertakings,
etc.
Provisions as
to State Public
Service
Commission.
Amendment
of section 15
of Act 37 of
1956.
Territorial
extent of laws.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
656
(2) All other laws in Fifth Schedule, applicable to existing State of Jammu and Kashmir
immediately before the appointed day, shall apply in the manner as provided therein, to the
Union territory of Jammu and Kashmir and Union territory of Ladakh.
96. For the purpose of facilitating the application in relation to the successor Union
Territories, of any law made before the appointed day, as detailed in Fifth Schedule, the
Central Government may, before the expiration of one year from that day, by order, make such
adaptations and modifications of the law, whether by way of repeal or amendment, as may be
necessary or expedient, and thereupon every such law shall have effect subject to the
adaptations and modifications so made until altered, repealed or amended by a competent
Legislature or other competent authority.
97. Notwithstanding that no provision or insufficient provision has been made under
section 96 for the adaptation of a law made before the appointed day, any court, tribunal or
authority, required or empowered to enforce such law may, for the purpose of facilitating its
application in relation to the Union territory of Jammu and Kashmir or Union territory of
Ladakh, construe the law in such manner, without affecting the substance, as may be
necessary or proper in regard to the matter before the court, tribunal or authority.
98. The Lieutenant Governor, as respects the concerned territory may, by notification
in the Official Gazette, specify the authority, officer or person who, on or after the appointed
day, shall be competent to exercise such functions exercisable under any law in force on that
day as may be mentioned in that notification and such law shall have effect accordingly.
99. Where, immediately before the appointed day, the existing State of Jammu and
Kashmir is a party to any legal proceedings with respect to any property, rights or liabilities
subject to apportionment among the successor Union Territories under this Act, the Union
territory of Jammu and Kashmir or the Union territory of Ladakh which succeeds to, or
acquires a share in, that property or those rights or liabilities by virtue of any provision of
this Act shall be deemed to be substituted for the existing State of Jammu and Kashmir or
added as a party to those proceedings, and the proceedings may continue accordingly.
100. (1) Every proceeding pending immediately before the appointed day before a
court (other than High Court), tribunal, authority or officer in any area which on that day falls
within the State of Jammu and Kashmir shall, if it is a proceeding relating exclusively to the
territory, which as from that day are the territories of any Union territory, stand transferred to
the corresponding court, tribunal, authority or officer of that Union territory.
(2) If any question arises as to whether any proceeding should stand transferred
under sub-section (1), it shall be referred to the common High Court of Jammu and Kashmir
and the decision of that High Court shall be final.
(3) In this section—
(a) proceeding includes any suit, case or appeal; and
(b) corresponding court, tribunal authority or officer in any of Union territory
means—
(i) the court, tribunal, authority or officer in which, or before whom, the
proceeding would have laid if it had been instituted after the appointed day; or
(ii) in case of doubt, such court, tribunal, authority, or officer in that
Union territory, as may be determined after the appointed day by the
Government or administration of that Union territory, or the Central
Government, as the case may be, or before the appointed day by the
Government of the existing State of Jammu and Kashmir to be the corresponding
court, tribunal, authority or officer.
Power to
adapt laws.
Power to
construe laws.
Power to
name
authorities,
etc., for
exercising
statutory
functions.
Legal
proceedings.
Transfer of
pending
proceedings.
657
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
101. Any person who, immediately before the appointed day, is enrolled as a pleader
entitled to practise in any subordinate court in the existing State of Jammu and Kashmir
shall, for a period of one year from that day, continue to be entitled to practise in those
courts, notwithstanding that the whole or any part of the territories within the jurisdiction of
those courts has been transferred to any of the Union Territories.
102. The provisions of this Act shall have effect notwithstanding anything inconsistent
therewith contained in any other law.
103. (1) If any difficulty arises in giving effect to the provisions of this Act, the
President may, by order do anything not inconsistent with such provisions which appears
to him to be necessary or expedient for the purpose of removing the difficulty:
Provided that no such order shall be made after the expiry of a period of five years from
the appointed day.
(2) Every order made under this section shall be laid before each House of Parliament.
Right of
pleaders to
practise in
certain cases.
Effect of
provisions of
the Act
inconsistent
with other
laws.
Power to
remove
difficulties.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
658
The First Schedule
(See Section 9)
Union territory of Jammu and Kashmir
Members of Council of State
S.No.
Name of the sitting Member
Term
1.
Fayaz Mir Mohammad
11/02/2015 to 10/02/2021
2.
Laway Shri Nazir Ahmed
16/02/2015 to15/02/2021
3.
Manhas Shri Shamsher Singh
11/02/2015 to 10/02/2021
4.
Ghulam Nabi Azad
16/02/2015 to 15/02/2021
The Second Schedule
[See Section 11(1)]
Amendments to the Delimitation of Parliamentary Constituencies Order, 1976
Union territory of Jammu and Kashmir
Parliamentary Constituencies
S.No.
Name of the Constituency
Extent of Constituency
1.
Baramulla
Baramulla District
2.
Srinagar
Srinagar District
3.
Anantnag
Anantnag District
4.
Udhampur
Udhampur, Doda and Kathua Districts
5.
Jammu
Jammu, Rajouri and Poonch Districts
Union territory of Ladakh
Parliamentary Constituency
S.No.
Name of the Constituency
Extent of Constituency
1.
Ladakh
Ladakh District
Note.— (i)
Any reference in this Schedule to a district shall be taken to mean the area comprised within that district on the
1st day of August, 1975.
(ii)
As per details included in Delimitation of Parliamentary and Assembly Constituencies Order, 1976 under
Articles 81 & 82 of the Constitution of India as applied to the State of Jammu and Kashmir by the Constitution
(Application to J&K) Order, 1954 (C.O. 48).
659
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
The Third Schedule
[See Section 14(5)]
Amendments to the Delimitation of Assembly Constituencies Order, 1995
Union territory of Jammu and Kashmir
Assembly Constituencies
S.
Name of the Assembly
Extent
No.
Constituency
1
2
3
KUPWARA DISTRICT
1.
Karnah
All PCs of Tehsil Karnah; PC Keran of Tehsil Kupwara.
2.
Kupwara
PCs 18-Sulakot, 20-Radabug, 22-Bumhama , 23-Drugmulla, 25-Gushi, 26-Batergam,
27-Dadikoot, 30-Gulgam, 31-Harrai, 32-Hayan, 33-Trehgam, 34-Guglose, 35-Kralpora,
36-Guzeryal, 37-Gundizona-Reshi, 38-Panzgam, 39-Meelyal, 40-Shooloora,
41-Dardihairi-Kharagund, 42-Kupwara and P.C. 55-Manzgam in Tehsil Handwara.
3.
Lolab
PCs 1-Harduring, 2-Chontiwari, 3-Machil, 4-Kalaroch, 5-Khumrayal, 6-Kanthpora,
7-Wawoora, 8-Maidanpora, 9-Khurhama, 10-Warnow, 11-Krusan, 12-Sogam,
13-Darapora, 14-Lalpora, 15-Chandigam, 16-Tekipora, 17-Dewar Inderbug,
19-Manigah, 29-Haihama, 45-Dardapora in Kupwara Tehsil.
4.
Handwara
PCs 8-Maidan Chogal, 28-Taratpora, 29-Wilgam, 30-Lilam, 31-Dulipora, 32-Opzawani,
33-Shogapora, 34-Neelipora, 35-Magam, 36-Jagarpora, 39-Behnipora, 40-Rajpora,
41-Zachaldara, 42-Wadder, 43-Turkapora, 44-Chanjimulla, 45-Wadipora, 46-Bhaki
Akhar, 47-Batakoot, 48-Braripora, 49-Waripora Gonipora, 50-Nutanoosa,
51-Kandikhas, 52-Handwara; 53- Dhama, 54-Panchakoot in Tehsil Handwara; and
21-Kegam, 28-Nagrimalpora, 24-Najatpora in Tehsil Kupwara.
5.
Langate
PCs 1- Langate, 2-Unusu, 3-Pohrupeth, 4-Glura, 5- Martgam, 6-Hanga, 7-Shanoo,
9-Nowgam, 10-Mawar, 11- Qalamchakla, 12- Adura, 13-Haril, 14-Drangsoo-Shah-
Nagri, 15-Udipora, 16- Kralagund, 17-Lokipora, 18-Kichlo Qazipora, 19-Khaipora,
20-Panditpora, 21-Super-Nagam, 22-Ashapora, 23-Safalpora, 24-Kralpora,
25-Deedarpora, 26-Shathgund-Balla, 27-Rawalpora, 37-Wasiakawnar, 38- Lachampora
in Tehsil Handwara.
BARAMULLA DISTRICT
6.
Uri
All PCs in Tehsil Uri.
7.
Rafiabad
PCs 11-Chakloo, 12- Nadihal, 13-Shitloo, 15-Biner Kahdoora in Tehsil Baramulla;
and
PCs 5-Nowpora Kalan, 8-Watergam, 9-Fidarpora, 10-Handipora, 11-Yarbug,
12-Riban-Ramhama, 13- Ladora, 14-Rehama, 15-Chijahama, 16- Wanpora, 17-Panzalla-
Gundabal, 18- Sailkoot, 19-Balhama-Thakanpora, 20-Chatoosa, 21-Dangiwacha,
22-Rawacha, 23-Harduchanam, 24-Bakshipora-Batapora, 25-Zithan, 36- Behrampora,
37-Chitlora, 38- Achabal in Tehsil Sopore.
8.
Sopore
PCs 1-Sopore with NAC, 2- Warapora, 3- Arampora, 4- Dangerpora, 6- Watalab,
32- Seeloo, 33- Botingoo, 34- Mundji, 35- Duroo, 39- Hardu-Shiva, 41- Aadipora-
Bomai, 42-Wadoora, 40-Tujar-Pahlihar, 43- Harwan, 44- Zaloora in Tehsil Sopore.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
660
9.
Gurez
All PCs in Tehsil Gurez.
10.
Bandipora
All PCs in Tehsil Bandipora; and PC 1- Ajas of Tehsil Sonawari.
11.
Sonawari
All PCs in Tehsil Sonawari excluding PC 1-Ajas.
12.
Sangrama
PCs 16-Kreeri, 17-Wizar, 18-Authora, 19-Shalakawara, 20-Nowpora-Jagir,
21-Wagoora, 22-Kachumuqam, 24- Manigam, 25-Kalantara-Balla, 26 - Dandmoh,
27- Sultanpora-Kandi in Tehsil Baramulla; and 7-Tarzoo, 26-Hygam, 27-Seer-Jagir,
28-Bulagam, 29-Sangrama, 30-Krank-Shivan, 31-Wagub in Tehsil Sopore.
13.
Baramulla
PCs 1- Laridora, 2- Heewan, 30 Malapora, 4-Kich-Hama, 50-Ushkara, 6-Khanpora
with NAC, 7-Khaja-Bagh, 8-Taki-Sultan, 9-Khaitangan, 10-Delina, 14-Kansipora,
23- Chandoosa in Tehsil Baramulla.
14.
Gulmarg
All PCs in Teshil Gulmarg; and 2-Wailoo Kralpora, 8-Sriwarpora, 9-Chokar,
10- Waripora-Bangil, 12- Malmoh, 13- Nowlari, 16-Yal in Tehsil Pattan.
15.
Pattan
Tehsil Pattan excluding 2-Wailoo-Kralpora, 8-Sriwarapora, 9-Chokar, 10-Waripora
Bangil, 12- Malmoh, 13-Nowlari and 16-Yal.
SRINAGAR DISTRICT
16.
Kangan
All PCs of Tehsil Kangan; and PCs -Manigam, 2-Wailoo, 3-Nunar in Tehsil Ganderwal.
17.
Ganderbal
Tehsil Ganderbal excluding 1-Manigam, 2-Wailoo, 3-Nunar and P.C. Haran in Srinagar
Tehsil.
18.
Hazratbal
Ward 16 in Srinagar Municipality (excluding Municipal areas not falling in Srinagar
Tehsil but falling in Ganderbal Tehsil) and PC 9-Bachpora in Tehsil Ganderbal and
Wards 17 and 12 except the following Mohallas of Ward 12 ; Mugal Mohalla,
Surateng, Khawjapora, Kocha Nidan, Zindashah and boat population of these
wards.
19.
Zadibal
Wards 14 and 15 in Srinagar Municipality and boat population of Anchar and of the
ghats of these wards.
20.
Idgah
Wards 8 and 11 in Srinagar Municipality and P.C. 38-Palpora and 41-Sangam in
Srinagar Tehsil.
21.
Khanyar
Wards 10-13 of Srinagar Municipality and the following mohallas of Ward
12-Mugal Mohalla, Surateng, Khawjapora, Zindshah and Kocha Nidan and boat
population of these wards.
22.
Habbakadal
Wards 7 and 9 in Srinagar Municipality and boat population of Wards 6, 7 and 9.
23.
Amirakadal
Wards 3 and 4 in Srinagar Municipality excluding (i) Natipora (rural), (ii) Rawalpora
(rural), (iii) Hyderpora (rural) ;
and excluding Aramwari, Gund Chandal, Stingoo, Sutho Kirther Bagh in Tehsil
Chadoora and Watdoor, Galwanpora Laloo and Shesgam Bagh in Tehsil Badgam
and boat population of these wards and of Ward 5.
24.
Sonawar
Wards 1 and 2 in Srinagar Municipality and Badamibagh Cantonment and P.C.
21-Chitrahama, 19-Dara, 29-Khunmu, 30-Balhama, 31-Zewan in Tehsil Sringar and
boat population of ghats in these wards.
25.
Batamaloo
Wards 5 and 6 in Srinagar Municipality ; and PCs 6-Mujgund, 42-Bachipora Tengpora
in Srinagar Tehsil.
1
2
3
661
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
BUDGAM DISTRICT
26.
Chadoora
The following Patwar Circles of Tehsil Chadoora, 16-Chadoora, 24-Chattergam,
25-Wagora, 26-Wathura, 27-Khanda, 28-Bugam Batapora, 29-Kralpora, 30-Hayatpora,
31-Pohroo, 32-Rakh Shalina, 33-Bagati Kanipora, 34-Nowgam, 35-Kanihama,
36-Daulatpora, 38-Natipora rural area outside Srinagar Municipal limits in ward
4 and 39-Lasjan and Aramwari, Gund, Chandal Stengoo, Suthoo, Kirtherbagh and
40-Kursu Padshahibagh.
27.
Badgam
PCs 1-Soibugh, 2-Dhrmana, 3-Wahabpora, 4-Arth, 5-Wadwan, 6-Bemina, 7-Pallar,
8-Garriend Kalan, 9-Sholipra, 10-Nassar-ullah-Pora, 11-Jahama, 12-Water-Wani,
28-Chune, 29-Badgam, 30-Ompora 31-Narkara, 32-Humhama, 35-Karewa Damodar,
36-Gund-Sathu, 37-Ichakoot, 38-Ichgam, 33-Rawalpora (rural), 34-Hyderpora (rural)
in Badgam Tehsil.
28.
Beerwah
PCs 1-Suzeth-Gooripora, 2-Kawoosa Khalisa, 3-Kawoosa Jagir, 4-Batapora
Kahihama, 5-Sanoor-Kalipora, 6-Hardu Malpora, 7-Bandagam, 8-Utligam, 9-Mula-
Shulla, 10-Sonapah, 12-Gondipora, 21-Shanglipora, 22-Khag, 23-Malpora Khag,
24-Himchipora, 25-Lalpora, 26-Beerwah, 27-Chewdara, 28-Peth Mukahama,
29-Rathusun, 30-Bona Makhama, 31-Nagam, 32-Iskanderpora, 33-Aripanthan,
34-Palpora, 36-Hardua-Shorsh in Tehsil Beerwah.
29.
Khansahib
PCs 1-Hokhalatri, 13-Phartahn, 14-Kandoora, 15-Drahg, 16-Sitaharan, 17-Zogikharian,
18-Arizal, 19-Qamroo, 20-Rawalpora-Beerwah ; and PC 35- Sail in Tehsil Berwah;
and PCs 13-Waterhail, 14-Jawalapora, 15-Sondipora, 16-Dalipora, 17-Yari Khah,
18-Talapora, 19-Parnawah, 20-Drayagram, 21-Frestwar Khasipora, 22-Arigam,
23-Khan Sahib, 24-Raithan, 25-Kachwari, 26-Gurwait Kalan, 27-Falchall in Tehsil
Budgam.
30.
Chrar-i-Sharief
PCs 1-Gogji Pathari, 2-Brinjan, 3-Hafroo Batapora, 4-Branawar, 5-Surasyar, 6-Dada-
Ompara, 7-Hanjura, 8-Nowpora, 9-Pakharpora, 10-Hardu Dalwan Futlipora,
11-Teelsarah, 12-Chrar-i-Sharief, 13-Watkaloo, 14-Darawan Nowgam, 15-Chtsesn,
17-Nagam, 18-Badipora, 19-Yarikalan, 20-Ropora Namtihal, 21-Kanir, 22-Ranger,
23-Sogam, 37-Nowhar in Tehsil Chadoora.
PULWAMA DISTRICT
31.
Tral
All PCs in Tehsil Tral.
32.
Pampore
All PCs in Tehsil Pampore and Patwar Circles 26-Awantipora, 27-Padgampora,
29-Lilhar, 46-Nihama, 47-Kakapora in Tehsil Pulwama.
33.
Pulwama
PCs 1-Inder, 2-Gangoo, 5-Pulwama with NAC, 9-Ratnipora, 10-Pahoo, 11-Trich,
12-Koil, 13-Pinglina, 14-Narwa, 17-Litter-Shistar, 18-Nayina, 19-Panzgam,
20-Dogripora, 21-Rishipora, 22-Laderpur, 23-Nownagri, 24-Tokna, 25-Malangpora,
28-Lajoora, 40-Palapora, 45-Newa, 48-Jagir Parigam, 49-Tumchi Nowpora,
50-Hakripora in Tehsil Pulwama.
34.
Rajpora
PCs 3-Karimabad, 4-Moran, 6-Kangan, 7-Wahibugh, 8-Gosoo, 15-Bonarah,
16-Trichal, 30-Ramoo, 31-Billowdergund, 32-Qasbayar, 33-Drubgam, 34-Mitrigam,
35-Abhama, 36-Trujan, 37-Khaigam, 38-Noorpora Payeen, 39-Arihal, 41-Tahab-
Shadipora, 42-Achan, 43-Chandigam, 44-Rajpora in Tehsil Pulwama.
35.
Wachi
PCs 8-Kalroo Malikgund, 9-Nadigam, 11-Dangerpora, 12-Turka Wangam,
13-Urapora, 14-Hardu-Handow, 15-Harmain, 16-Chak-Chowand, 17-Kapran,
19-Dangam, 20-Chakora, 21-Pratabpora, 24-Kanji-Ullar, 25-Chitragam,, 26-Darikalpora,
27-Hef, 28-Sugan, 29-Awnera, 30-Wachi, 31-Aglar, 32-Zainapora, and 39-Allowpora-
Sheikhpora in Tehsil Shopian.
1
2
3
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
662
36.
Shopian
PCs 1-Saidapora, 2-Meemandar, 3-Arhama, 4-Pinjoora, 5-Ganowpora Arish,
6-Bemnipora, 7-Harapora, 10-Trenz, 18-Vehilchal-Awatoo, 22-Sedew, 23-Ram Nagri,
33-Diyaroo, 34-Barthipora, 35-Daramdoora, 36-Zoora-Baderhama, 37-Narapora,
38-Keegam, 40-Keller Mastpora, 41-Pahlipora, 42-Sindhu-Shrimal, 43-Shopian,
44-Devipora (forest block) in Tehsil Shopian.
ANANTNAG DISTRICT
37.
Noorabad.
PCs 5-Malwan, 6- Pahloo, 7-Akhal, 23- Gudder, 34-Brinal Lamber, 46-Damhal-
Hanjipora, 47- Ahmada-Abad, 48- Yaroo, 49 - Hardu-Mandagori, 51- Manzgam,
52-Asnoor, 53-Wattoo, 54-Avil, 55-Khuri-Batapora, 56-Nagam, 57-Danow-Kandimarg,
58-Bdi-Jehalan, 59-Chimar, 60-Qasba Khul, 61-Nandimarg in Tehsil Kulgam.
38.
Kulgam
PCs 1-Kulgam with NAC, 2-Hanad-Chawalgam, 3-Amnoo, 4-Chamabagund,
11-Ashmuji, 19-Mirhama, 20-Akey, 21-Pariwan, 22-Chehla, 24-Areh, 25-Bihibagh,
26-Gopalpora, 38-Bugam, 39-Tarigam-Devsar, 43-Yamroch, 44-Munand-Guffan,
45-Katersoo, 50-Largurhama in Tehsil Kulgam.
39.
Home-Shalibugh
PCs 8-Uranhal, 9-Tuli-Nowpora, 10-Kujar, 12-Redwani, 13-Arwani, 14-Frisal,
15-Jablipora, 16-Wanpora, 17-Hassanpora Tavela, 18-Khandi-Phari, 40-Tarigam-
Devibugh, 41-Matibugh, 42-Homshalibugh in Tehsil Kulgam.
40.
Anantnag
PCs 1-Qasba Bhagat, 2-Khanabal, 3-Roohoo, 4-Kamar, 5-Anchidoora, 6-Hardu-
Chichan, 10-Ranbirpora in Tehsil Anantnag.
41.
Devsar
PCs 27-Devsar, 28-Bona Devsar, 29-Kilam-Buzgam, 30-Hablishi, 31-Nipora, 32-Laram-
Ganipora, 33-Chowgam, 35-Razloo, 36-Waitengu, 37-Sopat Tengpora, 62-Oral in
Tehsil Kulgam ; and
PCs 18-Vesoo, 19-Nasoo-Badargund, 20-Panzeth, 21-Kurigam, 23- Qazigund with
NAC in Doru Tehsil.
42.
Doru
PCs 1- Doru, 2-Bragam, 3-Oibamdooth, 4-Mantpora, 5-Larkipora, 6-Hakura, -
Badasgam, 7-Batgund, 8-Verinag, 9-Sadiwara, 10-Mundah, 11-Hiller, 12-Nowgam
Shahabad, 13-Rain-Chowgund, 14-Thamankoot, 15-Qamar, 16-Halsidar, 17-Kapron,
22- Wangund in Tehsil Doru.
43.
Kokernag
PCs 28-Saagam, 29-Bider-Hayatpora, 30-Bhai, 31-Akingam, 32-Nagam, 33-Soof-Shali,
34-Panzgam, 35-Bindo-Zulangam, 36-Devalgam, 37-Nalla-Sund-Brari, 38-Lohar-Sanzi,
39-Ahlan-Gadol, 40-Kharatti, 41-Desoo, 42-Kharapora, 43-Qasba-Nowbugh, 44-Mati
Hundoo, 45-Larnoo, 46-Kokernag NAC, 47-Achabal NAC in Tehsil Anantnag.
44.
Shangus
PCs 13-Sahibabad, 14-Nowgam, 15-Imoh, 16- Brakapora, 17-Shangus, 18-Uttarsoo,
19-Kreri, 20-Chatergul, 21-Ghikalpora, 22-Ranipora, 23-Detho-Nagnarian,
24-Gopalpora, 25-Telwani, 26-Kwarigam, 27-Ahupaisan in Tehsil Anantnag.
45.
Bijbehara
All PCs in Tehsil Bijbehara and PCs 7-Macha Bawan, 11-Nanilang, 12-Akora in
Tehsil Anantnag.
46.
Pahalgam
All PCs in Tehsil Pahalgam and PCs 8-Seer-Kanligund, 9-Salia in Tehsil Anantnag.
DODA DISTRICT
47.
Kishtwar
PCs 1-Marghi, 2-Inshan, 3-Yerudu, 4-Renai, 5-Nowpachi, 6-Chanjer, 7-Qaderana,
8-Deharana, 9-Lopara, 10-Loharna, 11-Soundhar, 19-Palmar, 30-Trigam, 31-Kishtwar,
32-Matta, 33-Poochal, 34-Dool, 35-Bhagnah, 36-Galarbahta, 37-Atholi, 38-Sohal,
39-Ishtiari, 40-Gulabgarh, 41-Massu, 42-Kishtwar NAC, 43-Forest Block in Tehsil
Kishtwar.
48.
Inderwal
PCs 12-Chingam, 13-Inderwal, 14-Chatroo, 15-Sigdi, 16-Moolchhiter, 17-Drubeel,
18-Kochal, 20-Filler, 21-Pakhalan, 22-Keshwan, 23-Shandri, 24-Sangna, 25-Patnazi,
1
2
3
663
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
26-Jawalapur, 27-Loundri, 28-Badhat and 29-Karool in Tehsil Kishtwar ; PCs
1-Jakyas in Tehsil Bhalesa (Gandoh) and following PCs of Tehsil Thathri :--
1-Jangalwar, 3-Malanoo, 4-Kansu, 10-Kandote.
49.
Doda
All PCs of Tehsil Doda except 8-Dessa, 9-Dhandal, 10-Kastigarh, 11-Shamti,
12-Chaka Kundi, 13-Assar, 14-Charrota.
50.
Bhaderwah
All PCs of Tehsil Bhaderwah and PCs 2-Budhli, 3-Chilli, 4-Drawani, 5-Kahal Jugasar,
6-Budwar, 7-Chanisar, 8-Kilotran, 9-Kharangal, 10-Gandoh in Tehsil Bhalesa ; and
PCs 2-Jora, 5-Bhaja, 6-Bhalla, 7-Jagiti, 8-Bhallari, 9-Rokali, 11-Pamshayee in Tehsil
Thathri.
51.
Ramban (SC)
All PCs of Tehsil Ramban except 5-Sarbagni and PCs of 8-Dessa, 9-Dhandhal,
10-Kastigarh, 11-Shamti, 12-Chaka, 13-Assar, 14-Charrota of Tehsil Doda.
52.
Banihal
All PCs of Tehsil Banihal and 5-Sarbagni in Tehsil Ramban.
UDHAMPUR DISTRICT
53.
Gulabgarh
PCs 2-Mahore, 2-Sarh, 3-Dewal, 4-Gulabgarh, 5-Chasote, 6-Bagankote, 7-Shergarhi,
8-Shikari, 9-Kanthi, 10-Tulibana, 13-Shajroo in Tehsil Gulabgarh and PC 16-Jij in
Tehsil Reasi.
54.
Reasi
Tehsil Reasi except following PCs:—
1.Salal, 15-Chinkah, 16-Jij, 17-Thakrakote and following PCs of Tehsil Udhampur:—
13-Panjar, 14-Lali, 15-Ladah, 17-Dhandu, 18-Jhandawa, 32-Badhota and 19-Suhal.
55.
Gool Arnas
Following PCs of Tehsil Gool Gulabgarh:—
11-Thuru, 12-Bhudhan, 14-Kanthan, 15-Judda, 16-Dhanow, 17-Kali Masta, 18-Gool,
19-Thatharka, 20-Sangaldan, 21-Forest Block ; and 1-Salal, 15-Chinkah, 17-Thakrakote
in Tehsil Reasi.
56.
Udhampur
All PCs of Tehsil Udhampur except the following PCs :—
13-Panjar, 14-Lali, 15-Ladha, 17-Dhandu, 18-Jhandawa, 19-Suhal, 20-Ludha, 21-Balian,
27-Sunal, 29-Meer, 30-Kathi, 32-Badhota.
57.
Chenani (SC)
All PCs of Tehsil Chenani and following PCs of Tehsil Udhampur :—
20-Ladha, 21-Balian, 27-Sunal, 29-Meer, 30-Kathi and following PCs of Tehsil
Ramnagar.
10-Dudu, 11-Latti, 31-Ghordi, 33-Hartarian, 34-Dandal, 35-Barmeen, 36-Nalla Ghoran.
58.
Ramnagar
All PCs of Tehsil Ramnagar except the following :—
10-Dudu, 11-Latti, 31-Ghordi, 33-Hartarian, 34-Dhandal, 35-Barmeen, 36-Nala Ghoran.
KATHUA DISTRICT
59.
Bani
PCs 14-Bani, 15-Banjal, 16-Fatehpur, 17-Sandroon, 18-Rolka, 19-Buggah, 20-Lowang,
21-Kanthal, 22-Surjan, 23-Dhanggar, 24-Koti, 25-Forest Block in Tehsil Basohli and
9-Godu Flal, 10-Bdnota, 11-Machadi, 20-Malhar in Tehsil Billawar.
60.
Basohli
PCs 1-Thein, 2-Basantpur, 3-Lakhanpur, 4-Hatli, 7-Tridwan, 36-Lakhanpur NAC,
29-Berthian and 30-Sorlian in Tehsil Kathua and PCs 1-Basohli, 1-a-Basohli NAC,
2-Sandhar, 3-Hutt, 4-Bhoond, 5-Saman, 6-Dhar Jankar, 7-Dhar Mahanpur, 8-Plahi,
9-Prita, 10- Saber, 11-Patti, 12-Athalith, 13-Mahanpur in Tehsil Basohli and PCs
21-Dhar Digno, 22-Huttar, 23-Dambra in Tehsil Billawar.
1
2
3
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
664
61.
Kathua
PCs 5-Dilwan, 6-Maha, 8-Kharote, 9-Taraf Manjili, 10-Taraf Tajwal, 11-Karian,
12-Taraf Bajwal, 13-Changran, 14-Govindsar, 15-Chak Soon Noopa, 16-Khakhyal,
17-Mirpur Ram, 18-Taraf Balla, 20-Katharian, 21-Janglote, 22-Loagate, 23-Jakhbar,
24-Airwan, 26-Chak Sakta, 27-Budhi, 28-Nanan, 31-Barwal, 32-Jherhere, 33-Kathua
Forest Block, 34-Kathua NAC , 35-Perlain and 25-Folote in Tehsil Kathua.
62.
Billawar
PCs 11-Katli, 17-Bhaya, 21-Denga Amb, 23-Dhamal, 25-Mangloor, 26-Chelakh,
27-Salain in Tehsil Hiranagar and PCs 1-Ramkot, 2-Makwal, 3-Salora, 4-Rajwlta,
5-Danjisdhar, 6-Thara Kalwal, 7-Kalyal, 8-Thanthoo, 12-Kohag, 13-Malti, 14-Durang,
15-Dharan Kote, 16-Bhaddu, 17-Billawar, 18-Billawar NAC, 19-Buggan, 24-Parnala,
25-Pallan in Tehsil Billawar and PC 19-Juthana in Tehsil Kathua.
63.
Hiranagar (SC)
1-Jatwal, 2-Nonath, 3-Ghagwal, 4-Sarath, 5-Bhatyari Kotlan, 6-Sanoora, 7-Mawa,
8-Nohran, 9-Chachwal, 10-Sarti Kalan, 12-Chak Dulma, 13-Jondi, 14-Londi, 15-Rajpura,
16-Kootah, 18-Gurah Mathian, 19-Bavia, 20-Katal Brahmana, 24-Hamirpur, 28-Chhan
Rorian, 29-Marheen, 22-Saiswan, 30-Khanpur, 31-Hiranagar, 32-Hiranagar NAC,
33-Pansar, 34-Kore Punu, 35-Chak Deva, 36-Chak Bhagwana, 37-Chak Kahna,
38-Chadwal, 39-Forest Block in Tehsil Hiranagar.
JAMMU DISTRICT
64.
Samba (SC)
PCs 1-NAC Samba, 2-Samba Khas, 3-Taloor, 4-Amli, 5-Durin, 6-Katli, 7-Ram Nagar,
8-Pingdore, 11-Sunian, 10-Sarna, 12-Bhartgarh, 13-Suran, 14-Goran, 15-Balhter,
17-Katwalta, 18-Kharah Madena, 21-Baghore, 22-Purmandal, 24-Mohar Garh,
25-Badhari, 26-Kard in Tehsil Samba and PC 28-Chaudi in Jammu Tehsil.
65.
Vijaypur
PCs 9-Khanpur, 20-Vijaypur, 23-Gurah Salathian, 28-Harmander, 29-Chak Salarian,
30-Nanga, 31-Logwal, 32-Keso Manhasan, 33-Ramgarh, 34-Gho-Brahmana, 35 Chak
Chataka, 36-Chann Fatwal, 37-Abtal, 38-Swankha, 39-Mahal Shan, 40-Rari,
41-Smailpur, 27-Birpur, 42-Tarore, 43-Bagla, 44-Gandwal in Tehsil Samba.
66.
Nagrota
PCs 39-Ranjan, 40-Sarote, 41-Jandial, 42-Gorda, 44-Nagrota, 45-Dansal, 46-Jhajar
Kotli, 47-Thara, 48-Bamyal, 49-Katal Batal, 50-Shiba, 51-Jagti, 52-Jindrah, 53-Kanyala,
54-Kothar, 55-Kharte, 56-Dhan, 57-Songoon, 58-Ponthal, 59-Surinsar in Tehsil Jammu
and PCs 16-Bain Bajalta, 19-Aitham in Tehsil Samba.
67.
Gandhinagar
Ward-16 (Gandhinagar), Ward-17 (Naibasti), Ward-22 (Chhani Rama), Ward-23
(Bahu), 24-Digiana, 26-Bahu, 27-Sunjwan, 29-Gadigarh, 30-Satwari in Tehsil Jammu.
68.
Jammu East
Wards 1 to 6, 9, 10, 12 and 15.
69.
Jammu West
Wards 7, 8, 11, 13, 14, 18, 19, 20 and 21.
70.
Bishnah
All PCs in Tehsil Bishnah and 25-Naugran in Tehsil Jammu.
71.
R. S. Pura (SC)
PCs 1-Salhar, 2-Rathana, 3-Kandlihar, 4-Khour, 5-Kalyana, 14-R. S. Pura with NAC,
15-Khas Gigian, 16-Chohalla, 19-Kirpind, 20-Kotli Shah Dula, 25-Marlia, 24-Darsopur,
35-Gondla in Tehsil R. S. Pura.
72.
Suchetgarh
PCs 6-Dablihar, 7-Magowali, 8-Parlah, 9-Chak Baza, 10-Nekowal, 11-Jevroh, 12-Saie
Kalan, 13-Chak Mulo, 17-Badyal Brahmana, 18-Jssore, 21-Chak Agra, 22-Fatehpur
Brahmana, 25-Samka, 26-Baspur, 27-Rangpur Malana, 28-Suchetgarh, 29-Chandu
Chak, 30-Satowali, 31-Grarana, 32-Badyal Qazian, 33-Abdal, 34-Chakroi in Tehsil
R. S. Pura.
73.
Marh
PCs 60-Prahaladpur, 61-Mandal, 62-Sum, 65-Gho Manhasan, 66-Sohanjana, 67-Thub,
68-Sahran, 69-Rathua, 70-Chanore, 71-Makwal, 72-Gool, 74-Gajansoo, 75-Kalyanpur,
76-Kahnachak, 77-Marh, 78-Gangoo Chak, 79-Kalrup, 80-Dhateryal, 31-Flora
Nagbani in Tehsil Jammu.
1
2
3
665
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
74.
Raipur Domana (SC)
PCs 31-Paloura, 32-Muthi, 33-Barn, 34-Siri Panditan, 35-Gharota, 36-Raipur Domana,
37-Kot Bhalwal, 38-Amb, 43-Kaink, 63-Hakkal, 64-Khandwal, 73-Bhadora, 82-Panjore
in Tehsil Jammu.
75.
Akhnoor
PCs 1-Chowki, 2-Choura, 3-Kathar, 4-Mandarian, 8-Narri, 6-Ambaran, 7-Barui,
9-Ganderwan, 10-Manda, 11-Akhnoor Khas, 12-Sungal, 13-Pangairi, 14-Devipur,
15-Chak Kirpalpur, 16-Jadh, 17-Muthi Maira, 18-Rakh Dhoke, 19-Saliote, 20-Ghar
Majoor, 21-Mawa Brahmana, 22-Leherian in Tehsil Akhnoor.
76.
Chhamb (SC)
PCs 8-Mattoo, 24-Gurah Manhasan, 25-Sarwal, 23-Pargwal, 26-Bhalwal Malu,
27-Hamirpur, 28-Bakore, 29-Chak Malal, 30-Derian, 31-Sainth, 32-Gigarial, 33-Khour,
34-Kot Mera, 35-Palanwala, 36-Kharah, 37-Nathal, 38- Doori, 39-Chhani Dewanoo,
40-Samuan, 41-Chakla in Tehsil Akhnoor.
RAJOURI DISTRICT
77.
Nowshera
All PCs of Tehsil Nowshara except 11-Narian and all PCs of Tehsil Sunderbani.
78.
Darhal
All PCs of Tehsil Budhal except 3-Khawas, 6-Kote Chalwal and following PCs of
Tehsil Thanamandi :—
5-Darhal, 6-Chowdian, 7-Nadian, 8-Ujhan ; and PC 4-Nagrota in Tehsil Rajouri.
79.
Rajouri
Following PCs of Tehsil Rajouri :—
1-Gambir Muglan, 2-Dani-Dhar, 7-Bathooni, 8-Sarola, 9-Sohana, 10-Doongi
Brahmana, 11-Katarmal, 12-Deri Delote, 13-Panj Grain, 14-Galhoti, 15-Fatehpur,
17-Bagla, 19-Rampur with NAC Rajouri with following PCs of Thanamandi Tehsil:—
1-Dodasan Balla, 2-Saaj, 3-Shahdara Sharief, 4-Hosplote, 10-Thanamandi with NAC
and 9-Bharote.
80.
Kalakote
All PCs of Tehsil Kalakote and following PCs of Tehsil Rajouri :—
2-Dalhari, 3-Dhangri, 6-Potha Grlana, 16-Khanpur Chingus, 18-Bhadoon and PC
11-Narian of Tehsil Nowshera ; and
3-Khaskote Chalwal of Budhal Tehsil.
POONCH DISTRICT
81.
Surankote
All PCs in Surankote Tehsil and PCs 12-Rajpur, 21-Shindra, 22-Seri-Khawja in Poonch
Tehsil.
82.
Mendhar
All PCs of Tehsil Mendhar.
83.
Poonch Haveli
All PCs of Tehsil Poonch except 12-Rajpur, 21-Shindra, 22-Sheri Khawja.
Note.—Any reference in this table to a Tehsil, Patwar Circle (P.C.), Ward or N.A.C. (Notified Area Committee) shall be taken
to mean the area comprised within that Tehsil, Patwar Circle, Notified Area Committee or Ward as on 1-4-1995.
1
2
3
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
666
The Fourth Schedule
(See Sections 16, 24 and 54)
FORMS OF OATHS OR AFFIRMATIONS
I
FORM OF OATH OR AFFIRMATION TO BE MADE BY A CANDIDATE FOR ELECTION TO THE LEGISLATIVE
ASSEMBLY OF THE UNION TERRITORY OF JAMMU AND KASHMIR
"I, A.B., having been nominated as a candidate to fill a seat in the Legislative Assembly of _________________do
swear in the name of God/ solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law
established and that I will uphold the sovereignty and integrity of India."
II
FORM OF OATH OR AFFIRMATION TO BE MADE BY A MEMBER OF THE LEGISLATIVE ASSEMBLY OF THE
UNION TERRITORY OF JAMMU AND KASHMIR
"I, A.B., having been elected (or nominated) a member of the Legislative Assembly of ______________ do swear in
the name of God/ solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established,
that I will uphold the sovereignty and integrity of India and that I will faithfully discharge the duty upon which I am about
to enter."
III
FORM OF OATH OF OFFICE FOR A MEMBER OF THE COUNCIL OF MINISTERS OF THE UNION TERRITORY OF
JAMMU AND KASHMIR
"I, A.B., ______________ do swear in the name of God/ solemnly affirm that I will bear true faith and allegiance to the
Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will faithfully and
conscientiously discharge my duties as a Minister for the Union territory of ______________, and that I will do right to all
manner of people in accordance with the Constitution and the law without fear and favour, affection or ill-will."
IV
FORM OF OATH OF SECRECY FOR A MEMBER OF THE COUNCIL OF MINISTERS OF THE UNION TERRITORY OF
JAMMU AND KASHMIR
"I, A.B., ______________ do swear in the name of God/ solemnly affirm that I will not directly or indirectly communicate
or reveal to any person or persons any matter which shall be brought under my consideration or shall become known to me
as a Minister for the Union territory of ______________, except as may be required for the due discharge of my duties as
such Minister."
667
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
The Fifth Schedule
(See Sections 95 and 96)
TABLE - 1
CENTRAL LAWS MADE APPLICABLE TO THE UNION TERRITORY OF JAMMU AND KASHMIR; AND
UNION TERRITORY OF LADAKH
S.No.
Name of the Act
Section/Amendments
1.
The Aadhar (Targeted Delivery of
In sub-section (2) of section 1, words, "except the State
Financial and other subsidies, benefits
of Jammu and Kashmir" shall be omitted.
and services) Act, 2016.
2.
The Administrative Tribunal Act, 1985.
Clause (b) of sub-section (2) of section 1 shall be omitted.
3.
The Anand Marriage Act, 1951.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
4.
The Arbitration and Conciliation Act, 1996.
Proviso to sub-section (2) of section 1 shall be omitted.
5.
The Benami Transactions (Prohibition) Act, 1988.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
6.
The Charitable Endowment Act, 1890.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
7.
The Chit Funds Act, 1982.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
8.
The Code of Civil Procedure, 1908.
Clause (a) of sub-section (3) of section 1 shall be omitted.
9.
The Code of Criminal Procedure, 1973.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
10.
The Commercial Courts Act, 2015.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
11.
The Commission for Protection of
In sub-section (2) of section 1, words, "except the State
Child's Rights Act, 2006.
of Jammu and Kashmir" shall be omitted.
12.
The Commission of Inquiry Act, 1952.
Proviso to sub-section (2) of section 1 shall be omitted.
13.
The Consumer Protection Act, 1986.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
14.
The Contempt of Courts Act, 1971.
Proviso to sub-section (2) of section 1 shall be omitted.
15.
The Delimitation Act, 2002.
Section 2(f) shall be omitted.
16.
The Dissolution of Muslim Marriage Act, 1939.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
17.
The Disturbed Areas (Special Courts) Act, 1976.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
18.
The Dowry Prohibition Act, 1961.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
19.
The Drugs and Magic Remedies (Objectionable
In sub-section (2) of section 1, words, "except the State
Advertisement) Act, 1954.
of Jammu and Kashmir" shall be omitted.
20.
The Easements Act, 1891.
Extended as whole.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
668
21.
The Electricity Act, 2003.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
22.
The Employees Provident Funds and
In sub-section (2) of section 1, words, "except the State
Miscellaneous Provisions Act, 1952.
of Jammu and Kashmir" shall be omitted.
23.
The Employment of Manual Scavengers and
Extended as whole.
Construction of Dry Latrines (Prohibition)
Act, 1993.
24.
The Enemy Property Act, 1968.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
25.
The Energy Conservation Act, 2001.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
26.
The Family Courts Act, 1984.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
27.
The Fatal Accidents Act, 1855.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
28.
The Forest (Conservation) Act, 1980.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
29.
The General Clauses Act, 1897.
Extended as whole.
30.
The Governors (Emoluments, Allowances &
In sub-section (2) of section 1, words, "except the State
Privileges) Act, 1982.
of Jammu and Kashmir" shall be omitted.
31.
The Gram Nyayalayas Act, 2009.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
32.
The Guardian & Wards Act, 1890.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
33.
The Hindu Adoptions and Maintenance
In sub-section (2) of section 1, words, "except the State
Act, 1956.
of Jammu and Kashmir" shall be omitted.
34.
The Hindu Disposition of Property Act, 1960.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
35.
The Hindu Marriage Act, 1955.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
36.
The Hindu Minority & Guardianship Act, 1956.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
37.
The Hindu Succession Act, 1956.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
38.
The Identification of Prisoners Act, 1920.
Extended as whole.
39.
The Indecent Representation of Women
In sub-section (2) of section 1, words, "except the State
(Prohibition) Act, 1986.
of Jammu and Kashmir" shall be omitted.
40.
The Indian Boilers Act, 1923.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
41.
The Indian Christian Marriage Act, 1872.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
42.
The Indian Contract Act, 1872.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
S.No.
Name of the Act
Section/Amendments
669
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
43.
The Indian Easements Act, 1882.
Extended as whole.
44.
The Indian Evidence Act, 1872.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
45.
The Indian Forest Act, 1927.
Extended as whole.
46.
The Indian Nursing Council Act, 1947.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
47.
The Indian Partnership Act, 1932.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
48.
The Indian Penal Code, 1860.
In section 1, words, "except the State of Jammu and
Kashmir" shall be omitted.
49.
The Indian Stamp Act, 1899.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
50.
The Indian Succession Act, 1925.
Extended as whole.
51.
The Indian Trust Act, 1882.
In section 1, words, "except the State of Jammu and
Kashmir" shall be omitted.
52.
The Indian Veterinary Council Act, 1984.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
53.
The Judges (Protection) Act, 1985.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
54.
The Judicial Officers (Protection) Act, 1850.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
55.
The Juvenile Justice (Care & Protection of
In sub-section (2) of section 1, words, "except the State
Children) Act, 2015.
of Jammu and Kashmir" shall be omitted.
56.
The Legal Services Authorities Act, 1987.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
57.
The Limitation Act, 1963.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
58.
The Maintenance and Welfare of Parents and
In sub-section (2) of section 1, words, "except the State
Senior Citizens Act, 2007.
of Jammu and Kashmir" shall be omitted.
59.
The Majority Act, 1875.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
60.
The Medical Termination of Pregnancy
In sub-section (2) of section 1, words, "except the State
Act, 1971.
of Jammu and Kashmir" shall be omitted.
61.
The Muslim Personal Law (Shariet) Application
In sub-section (2) of section 1, words, "except the State
Act, 1937.
of Jammu and Kashmir" shall be omitted.
62.
The Muslim Women (Protection of Rights on
In sub-section (2) of section 1, words, "except the State
Divorce) Act, 1986.
of Jammu and Kashmir" shall be omitted.
63.
The National Commission for Minorities Act, 1992.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
64.
The National Commission for Minority
In sub-section (2) of section 1, words, "except the State
Educational Institutes Act, 2005.
of Jammu and Kashmir" shall be omitted.
65.
The National Commission for Safaikaramcharis
In sub-section (2) of section 1, words, "except the State
Act, 1993.
of Jammu and Kashmir" shall be omitted.
S.No.
Name of the Act
Section/Amendments
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
670
66.
The National Commission for Women Act, 1990.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
67.
The National Council for Teacher Education
In sub-section (2) of section 1, words, "except the State
Act, 1993.
of Jammu and Kashmir" shall be omitted.
67-A
National Security Act, 1980
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
68.
The National Trust for Welfare of Persons with
In sub-section (2) of section 1, words, "except the State
Autism, Cerebral Palsy, Mental Retardation and
of Jammu and Kashmir" shall be omitted.
Multiple Disabilities Act, 1999.
69.
The Oaths Act, 1969.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
70.
The Partition Act, 1893.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
71.
The Pharmacy Act, 1948.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
72.
The Powers of Attorney Act, 1882.
In section 1, words, "except the State of Jammu and
Kashmir" shall be omitted.
73.
The Preconception and Pre-natal Diagnostic
In sub-section (2) of section 1, words, "except the State
Techniques (Prohibition of Sex Selection)
of Jammu and Kashmir" shall be omitted.
Act, 1994.
74.
The Prevention of Blackmarketing &
In sub-section (2) of section 1, words, "except the State
Maintenance of Supplies of Essential
of Jammu and Kashmir" shall be omitted.
Commodities Act, 1980.
75.
The Prevention of Corruption Act, 1988.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
76.
The Prevention of cruelty to animals Act, 1960.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
77.
The Prevention of Damage to Public Property
In sub-section (2) of section 1, words, "except the State
Act, 1984.
of Jammu and Kashmir" shall be omitted.
78.
The Prisoners Act, 1900.
Extended as whole.
79.
The Prisons Act, 1894.
Extended as whole.
80.
The Private Security Agencies (Regulation)
In sub-section (2) of section 1, words, "except the State
Act, 2005.
of Jammu and Kashmir" shall be omitted.
81.
The Prize Chits and Money Circulation Scheme
In sub-section (2) of section 1, words, "except the State
(Banning) Act, 1978.
of Jammu and Kashmir" shall be omitted.
82.
The Probation of Offenders Act, 1958.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
83.
The Prohibition of Child Marriage Act, 2007.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
84.
The Prohibition of Employment as Manual
In sub-section (2) of section 1, words, "except the State
Scavengers and their Rehabilitation Act, 2013.
of Jammu and Kashmir" shall be omitted.
85.
The Protection of Children From Sexual Offences
In sub-section (2) of section 1, words, "except the State
Act, 2012.
of Jammu and Kashmir" shall be omitted.
S.No.
Name of the Act
Section/Amendments
671
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
86.
The Protection of Human Rights Act, 1994.
Proviso to sub-section (2) of section 1 shall be omitted.
87.
The Protection of Women from Domestic
In sub-section (2) of section 1, words, "except the State
Violence Act, 2005.
of Jammu and Kashmir" shall be omitted.
88.
The Public Gambling Act, 1867.
Extended as whole.
89.
The Public Records Act, 1993.
Extended as whole.
90.
The Registration Act, 1908.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
91.
The Religious Endowments Act, 1863.
Extended as whole.
92.
The Religious Institutions (Prevention of
In sub-section (2) of section 1, words, "except the State
Misuse) Act, 1988.
of Jammu and Kashmir" shall be omitted.
93.
The Right of Children to Free and Compulsory
In sub-section (2) of section 1, words, "except the State
Education Act, 2009.
of Jammu and Kashmir" shall be omitted.
94.
The Right to Fair Compensation and
In sub-section (2) of section 1, words, "except the State
Transparency in Land Acquisition,
of Jammu and Kashmir" shall be omitted.
Rehabilitation and Resettlement Act, 2013.
94A.
The Representation of People Act, 1951.
In Section (2),
(i) In sub-section (1) Clause (d) the words "other than
the State of Jammu and Kashmir" shall be omitted; and
(ii) Sub-section (5) shall be omitted.
95.
The Right to Information Act, 2005.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
96.
The Sale of Goods Act, 1930.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
97.
The Scheduled Tribes and Other Traditional
In sub-section (2) of section 1, words, "except the State
Forest Dwellers (Recognition of Forests Rights)
of Jammu and Kashmir" shall be omitted.
Act, 2007.
98.
The Scheduled Caste and the Scheduled Tribes
In sub-section (2) of section 1, words, "except the State
(Prevention of Atrocities) Act, 1989.
of Jammu and Kashmir" shall be omitted.
99.
The Special Marriage Act, 1954.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
100.
The Specific Relief Act, 1963.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
101.
The Suits Valuation Act, 1887.
Extended as whole.
102.
The Transfer of Property Act, 1882.
Extended as whole.
103.
The Transplantation of Human Organs and
Extended as whole.
Tissues Act, 1994.
104.
The Wakf Act, 1995.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
105.
The Whistle Blowers Protection Act, 2014.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
106.
The Wild Life (Protection) Act, 1972.
In sub-section (2) of section 1, words, "except the State
of Jammu and Kashmir" shall be omitted.
S.No.
Name of the Act
Section/Amendments
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
672
TABLE - 2
STATE LAWS WHICH SHALL BE APPLICABLE TO THE UNION TERRITORY OF JAMMU AND KASHMIR
AND UNION TERRITORY OF LADAKH WITH AMENDMENTS
S.No.
Year
No.
Short title
Amendments
1
2
3
4
5
1.
Svt 1977
XLII
The Transfer of Property Act
Section 139 and section 140 shall be omitted.
(1920 AD)
2.
Svt 1995
V
The Jammu and Kashmir
Section 4 and section 4-A shall be omitted;
(1938 AD)
Alienation of Land Act
3.
Svt 2007
XVII
The Jammu and Kashmir Big
Section 20-A shall be omitted.
(1950 AD)
Landed Estates Abolition Act
4.
1960
XXXVIII The Jammu and Kashmir Land
A. Provisos to sub-section 1 of section 4 shall be
Grants Act
omitted; and
B. Clause (i) of sub-section 2 of section 4 shall be
omitted.
5.
1976
XVII
The Jammu and Kashmir
Section 17 shall be omitted.
Agrarian Reforms Act
6.
1989
X
The Jammu and Kashmir
Sub-Clause (ii) of clause (a) of sub-section (1) of
Cooperative Societies Act
section 17 shall be omitted.
7.
2004
XIV
The Jammu and Kashmir
A. In section 2 after clause (g), the following clause
Reservation Act
shall be inserted namely:—
"(ga) "economically weaker sections" means such
categories as may be notified by the Government
from time to time, on the basis of family income and
other indicators of economic disadvantage, other
than the classes or categories defined in clauses (m),
(n) and (o)";
B. In section 3, in sub-section (1),—
(i) in clause (a), the word "and" occurring at the
end shall be omitted;
(ii) in clause (b), for the words "backward classes:",
the words "backward classes; and" shall be
substituted;
(iii) after clause (b), the following clause shall be
inserted, namely:—
"(c) economically weaker sections:";
(iv) in the first proviso, for the words "the total
percentage of reservation", the words, brackets and
letters "the total percentage of reservation provided
in clauses (a) and (b)" shall be substituted;
(v) in the second proviso, for the words "Provided
further that", the following shall be substituted,
namely:—
673
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
"Provided further that the reservation in
appointments in favour of the persons belonging to
economically weaker sections shall be in addition to
the existing reservation as provided in this sub-
section and shall be subject to a maximum of ten per
cent. of the posts in each category:
Provided also that".
C. In section 9, in sub-section (1),—
(i) for the portion beginning with "shall reserve"
and ending with "from time to time;", the following
shall be substituted, namely:—
"shall reserve seats in the Professional Institutions
for candidates belonging to,—
(a) reserved categories and such other
classes or categories as may be notified from
time to time; and
(b) economically weaker sections:";
(ii) in the proviso, for the words "the total
percentage of reservation", the words, brackets and
letter "the total percentage of reservation provided
in clause (a)" shall be substituted;
(iii) after the proviso, the following proviso shall
be inserted, namely:—
"Provided further that the reservation in the
Professional Institutions in favour of the
persons belonging to economically weaker
sections shall be in addition to the existing
reservation as provided in this sub-section and
shall be subject to a maximum of ten per cent.
of the seats in each category.".
1
2
3
4
5
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
674
TABLE - 3
STATE LAWS INCLUDING GOVERNOR'S ACTS WHICH ARE REPEALED IN UNION TERRITORY OF
JAMMU AND KASHMIR; AND UNION TERRITORY OF LADAKH
S.No.
Name of the Act
Act/Ordinance No.
1.
The Jammu and Kashmir Accountability Commission Act, 2002.
XXXVIII of 2002
2.
The Jammu and Kashmir Advocates Welfare Fund Act, 1997.
XXVI of 1997
3.
The Jammu and Kashmir Agricultural Income Tax Act, 1962.
XXI of 1962
4.
The Jammu and Kashmir [State] Agricultural Produce Marketing Regulation
XXXVI of 1997
Act, 1997.
5.
The Jammu and Kashmir Anand Marriage Act, 1954.
IX of 2011
6.
The Jammu and Kashmir Animal Diseases (Control) Act, 1949.
XV of 2006
7.
The Jammu and Kashmir Apartment Ownership Act, 1989.
I of 1989
8.
The Jammu and Kashmir Arbitration and Conciliation Act, 1997.
XXXV of 1997
9.
The Jammu and Kashmir Arya Samajist Marriages (Validation) Act, 1942.
III of Svt. 1999
10.
The Jammu and Kashmir Ayurvedic and Unani Practitioners Act, 1959.
XXVI of 1959
11.
The Jammu and Kashmir Banker's Books Evidence Act, 1920.
VI of 1977
12.
The Jammu and Kashmir Benami Transactions (Prohibition) Act, 2010.
V of 2010
13.
The Jammu and Kashmir Boilers Act, Samvat, 1991.
IV of Svt.1991
14.
Buddhists Polyandrous Marriages Prohibition Act, 1941.
II of 1998
15.
The Jammu and Kashmir Cattle Trespass Act, 1920.
VII of 1977
16.
The Jammu and Kashmir Charitable Endowments Act, 1989.
XIV of 1989
17.
The Jammu and Kashmir Chit Funds Act, 2016.
XI of 2016
18.
The Jammu and Kashmir Christian Marriage and Divorce Act, 1957.
III of 1957
19.
The Jammu and Kashmir Cinematograph Act, 1933.
XXIV of 1989
20.
Code of Civil Procedure, Samvat 1977.
X of Svt. 1977
21.
Code of Criminal Procedure, Samvat 1989.
XXIII of Svt. 1989
22.
The Jammu and Kashmir Collection of Statistics Act, 2010.
XVIII of 2010
23.
The Jammu and Kashmir [State] Commission for Women Act, 1999.
V of 1999
24.
The Jammu and Kashmir Commission of Inquiry Act, 1962.
XXXII of 1962
25.
The Jammu and Kashmir Consumer Protection Act, 1987.
XIVI of 1987
26.
The Jammu and Kashmir Contempt of Courts Act, 1997.
XXV of 1997
27.
The Jammu and Kashmir Contingency Fund Act, 1957.
XXIV of 1957
28.
The Jammu and Kashmir Contract Act, Samvat 1977.
IX of Svt.1977
29.
The Jammu and Kashmir Court Fees Act, Samvat 1977.
VII of Svt. 1977
30.
The Jammu and Kashmir Court of Wards Act, Samvat 1977.
LII of Svt. 1977
675
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
31.
The Jammu and Kashmir Criminal Law Amendment Act, Svt 1993.
I of Svt. 1993
32.
The Jammu and Kashmir Criminal Law Amendment Act, 1958.
III of 1958
33.
The Jammu and Kashmir Criminal Law Amendment Act, 1983.
X of 1983
34.
The Jammu and Kashmir Customs Act, Svt 1958.
VIII of Svt.1958
35.
The Jammu and Kashmir Dehi Adalats Act, 2013.
XV of 2013
36.
The Jammu and Kashmir Destruction of Records Act, 1920.
XII of 1977
37.
The Jammu and Kashmir Displaced Persons (Permanent Settlement) Act, 1971.
X of 1971
38.
The Jammu and Kashmir Dissolution of Muslim Marriages Act, 1942.
X of Svt.1999
39.
The Jammu and Kashmir Dowry Restraint Act, 1960.
XXXVI of 1960
40.
The Jammu and Kashmir Easements Act, 1920.
XIV of Svt.1977
41.
The Jammu and Kashmir Electricity Act, 2010.
XIII of 2010
42.
The Jammu and Kashmir Electricity (Duty) Act, 1963.
XI of 1963
43.
The Jammu and Kashmir Employees Provident Funds (And) Miscellaneous
XV of 1961
Provisions Act, 1961.
44.
The Jammu and Kashmir Employment of Manual Scavengers and Construction of
Dry Latrines (Prohibition) Act, 2010.
XIX of 2010
45.
The Jammu and Kashmir Energy Conservation Act, 2011.
XIV of 2011
46.
The Jammu and Kashmir Epidemic Diseases Act, 1920.
XVI of 1977
47.
(State) Evacuees (Administration of Property) (Validation of Orders, Proceedings
IV of 1958
and Acts) Act, 1958.
48.
The Jammu and Kashmir Evidence Act, Samvat 1977 (1920 A.D).
XIII of Svt.1977
49.
The Jammu and Kashmir Fatal Accidents Act, Samvat 1977.
XVII of Svt.1977
50.
The Jammu and Kashmir Forest Act, Samvat 1987.
II of Svt.1987
51.
The Jammu and Kashmir Forest (Conservation) Act, 1997.
XXX of 1997
52.
The Jammu and Kashmir Forest (Sale of Timber) Act, Samvat 1987.
III of Svt.1987
53.
The Jammu and Kashmir General Clauses Act, Samvat 1977.
XX of Svt. 1977
54.
The Jammu and Kashmir Good Conduct Prisoners (Temporary Release) Act, 1978.
VII of 1978
55.
Government Servants (Held in Detention) Act, 1956.
XV of 1956
56.
The Jammu and Kashmir Grant of Permit for Resettlement in (or Permanent
X of 1982
Return to) the State Act, 1982.
57.
The Jammu and Kashmir Guardians and Wards Act, Samvat 1977.
XIX of Svt.1977
58.
The Jammu and Kashmir Hindu Adoptions and Maintenance Act, 1960.
II of 1960
59.
The Jammu and Kashmir Hindu Disposition of Property Act, Samvat 1997.
XVI of Svt. 1997
60.
The Jammu and Kashmir Hindu Inheritance (Removal of Disabilities) Act,
XVIII of Svt. 1997
Samvat 1997.
61.
The Jammu and Kashmir Hindu Marriage Act, 1980.
IV of 1980
62.
The Jammu and Kashmir Hindu Marriage (Validation of Proceedings) Act, 1963.
XVI of 1963
S.No.
Name of the Act
Act/Ordinance No.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
676
63.
The Jammu and Kashmir Hindu Minority and Guardianship Act, 1957.
VII of 1957
64.
The Jammu and Kashmir Hindu Succession Act, 1956.
XXXVIII of 1956
65.
The Jammu and Kashmir Hindu Widows Remarriage and Property Act, Samvat 1989.
XXIX of Svt. 1989
66.
The Jammu and Kashmir Homeopathic Practitioner Act, 2003.
VIII of 2003
67.
The Jammu and Kashmir Identification of Prisoners Act, Samvat 1994.
IV of Svt. 1994
68.
The Jammu and Kashmir Infant Marriages Prevention Act, Samvat 1985.
I of Svt. 1985
69.
Instruments (Control of Noises) Act, 1959.
VII of 1959
70.
Judicial Officers Protection Act, 1971.
71.
The Jammu and Kashmir Juvenile Justice (Care and Protection of Children) Act, 2013.
VII of 2013
72.
The Jammu and Kashmir Juvenile Smoking Act, Samvat 1986.
II of Svt. 1986
73.
Land Acquisition Act, Samvat 1990.
X of Svt. 1990
74.
Legal Practitioners (Fees) Act, Samvat 1988.
VII of Svt. 1988
75.
The Jammu and Kashmir Legal Representatives Suits Act, Samvat 1977.
XXII of Svt. 1977
76.
The Jammu and Kashmir Legal Services Authorities Act, 1997.
XXXIII of 1997
77.
The Jammu and Kashmir Limitation Act, Samvat 1995.
IX of Svt. 1995
78.
The Jammu and Kashmir Livestock Improvement Act, Samvat 1996.
XXIII of Svt.1996
79.
The Jammu and Kashmir Local Authorities Loans Act, Samvat 1997.
VI of Svt. 1997
80.
The Jammu and Kashmir Lunacy Act, Samvat 1977.
XXV of Svt. 1997
81.
The Jammu and Kashmir Maintenance and Welfare of Parents and
XVI of 2014
Senior Citizens Act, 2014.
82.
The Jammu and Kashmir Majority Act, Samvat 1977.
XXVI of Svt. 1977
83.
The Jammu and Kashmir Medical Registration Act, Samvat 1998.
IV of Svt. 1998
84.
The Jammu and Kashmir Medical Termination of Pregnancy Act, 1974.
XXIII of 1974
85.
The Jammu and Kashmir Muslim Dower Act, Samvat 1977.
XLIV of Svt. 1977
86.
The Jammu and Kashmir Muslim Personal Law (Shariat) Application Act, 2007.
IV of 2007
87.
The Jammu and Kashmir Muslim Specified Wakafs and Specified Wakaf
VIII of 2004
Properties (Management and Regulation) Act, 2004.
88.
The Jammu and Kashmir Nationalization of Forest Working Act, 1987.
VII of 1987
89.
(State) Newspapers (Incitements to Offences) Act, Svt 1971.
VIV of Svt. 1971
90.
The Jammu and Kashmir Nursing Council Act, 2012.
IV of 2012
91.
The Jammu and Kashmir Nursing Homes and Clinical Establishments
XXXIX of 1963
(Registration and Licensing) Act, 1963.
92.
Official Secrets Act, Samvat 1977.
XLIII of Svt.1977
93.
Opium Smoking Act, Samvat 2011.
XXXII of Svt. 2011
94.
Essential Services (Maintenance) Ordinance, Samvat 2001.
IX of Svt. 2001
95.
Hoarding and Profiteering Prevention Ordinance, Samvat 2000.
XIX of Svt. 2000
S.No.
Name of the Act
Act/Ordinance No.
677
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
96.
Police Enhanced Penalties Ordinance, Samvat 2005.
III of Svt. 2005
97.
Prevention of Corruption Ordinance, 2001.
IV of Svt. 2001
98.
The Jammu and Kashmir Public Servants Transfer of Immovable Property
XXX of Svt.2004
(Restriction) Ordinance, 2004.
99.
The Jammu and Kashmir Partition Act, Samvat 1977.
XXX of Svt. 1977
100.
The Jammu and Kashmir Partnership Act, Samvat 1996.
V of Svt. 1996
101.
The Jammu and Kashmir Permanent Residents Certificate (Procedure) Act, 1963.
XIII of 1963
102.
The Jammu and Kashmir Pharmacy Act, Samvat 2011.
LIII of Svt. 2011
103.
The Jammu and Kashmir Poisons Act, Samvat 1977.
XXXIV of Svt. 1977
104.
The Jammu and Kashmir Preconception and Prenatal Sex Selection
XXXI of 2002
(Prohibition and Regulation) Act, 2002.
105.
(State) Press and Publications Act, Svt 1989.
I of Svt. 1989
106.
The Jammu and Kashmir Prevention of Black Marketing and Maintenance
XXV of 1988
of Supplies of Essential Commodities Act, 1988.
107.
The Jammu and Kashmir Prevention of Corruption Act, Samvat 2006.
XIII of Svt. 2006
108.
The Jammu and Kashmir Prevention of Cruelty to Animals Act, Samvat 1990.
XIII of Svt. 1990
109.
The Jammu and Kashmir Prevention of Defacement of Property Act, 1985.
XIX of 1985
110.
The Jammu and Kashmir Prevention of Illicit Traffic in Narcotic Drugs and
XXIII of 1988
Psychotropic Substances Act, 1988.
111.
The Jammu and Kashmir Prevention of Insult to State Honour Act, 1979.
X of 1979
112.
The Jammu and Kashmir Prisoners Act, Svt 1977.
XXXIII of Svt. 1977
113.
The Jammu and Kashmir Prisons Act, Svt 1977.
XXXI of Svt. 1977
114.
The Jammu and Kashmir Private Security Agencies (Regulation) Act, 2015.
IX of 2015
115.
The Jammu and Kashmir Prize Competition Act, 1956.
XII of 1956
116.
The Jammu and Kashmir Probation of Offenders Act, 1966.
XXXVII of 1966
117.
The Jammu and Kashmir Protection of Human Rights Act, 1997.
XV of 1997
118.
The Jammu and Kashmir Protection of Women from Domestic Violence Act, 2010.
XI of 2010
119.
The Jammu and Kashmir Provident Funds Act, Svt 1998.
XXII of Svt. 1998
120.
The Jammu and Kashmir Public Gambling Act, Svt 1977.
XVIII of Svt. 1977
121.
The Jammu and Kashmir Public Property (Prevention of Damage) Act, 1985.
XX of 1985
122.
The Jammu and Kashmir Public Servants (Inquiries) Act, Svt 1977.
XXVIII of Svt. 1977
123.
(State) Ranbir Penal Code, Samvat 1989.
XII of Svt. 1989
124.
The Jammu and Kashmir Registration Act, Svt. 1977.
XXXV of Svt. 1977
125.
The Jammu and Kashmir Registration (Amendment and Validation of
VI of 1955
Transfers of property) Act, 1955.
126.
Registration of Deeds (Validating) Act, Samvat 2008.
VI of Svt. 2008
127.
Registration of Deeds (Validation) Act, 1956.
XXI of 1956
S.No.
Name of the Act
Act/Ordinance No.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
678
128.
Registration of Deeds (Validating) Act, 1968.
XXXIII of 1968
129.
Registration of Deeds (Validation) Act, 1976.
I of 1976
130.
Registration of Deeds (Validation) Act, 1985.
IX of 1985
131.
The Jammu and Kashmir Religious Endowments Act, Svt 1977.
L of Svt.1977
132.
The Jammu and Kashmir Representation of the People Act, 1957.
IV of 1957
133.
The Jammu and Kashmir Requisitioning and Acquisition of Immovable
XXXV of 1968
Property Act, 1968.
134.
The Jammu and Kashmir Right to Information Act, 2009.
VIII of 2009
135.
The Jammu and Kashmir Sale of Goods Act, Svt 1996.
II of 1996
136.
Separation of Judicial and Executive Functions Act, 1966.
XL of 1966
137.
The Jammu and Kashmir Small Causes Court Act, Svt 1968.
138.
Societies Registration Act, Svt 1998.
VI of Svt. 1998
139.
The Jammu and Kashmir Specific Relief Act, Svt 1977.
XXXVIII of Svt. 1977
140.
The Jammu and Kashmir Standards of Weights and Measures (Enforcement)
XXXVII of 1997
Act, 1997.
141.
The Jammu and Kashmir Succession Certificate Act, Svt 1977.
XXXIX of Svt. 1977
142.
Succession (Property Protection) Act, Svt 1977.
XXXVI of Svt. 1977
143.
The Jammu and Kashmir Suits Valuation Act, Svt 1977.
XXXVII of Svt. 1977
144.
The Jammu and Kashmir Suppression of Indecent Advertisements Act, Svt 2003.
IX of Svt. 2003
145.
The Jammu and Kashmir Transfer of Property Act, Svt 1977.
XLII of Svt. 1977
146.
The Jammu and Kashmir Transplantation of Human Organs Act, 1997.
III of 1997
147.
The Jammu and Kashmir Trusts Act, Svt 1977.
XLI of Svt. 1977
148.
The Jammu and Kashmir Venereal Diseases Act, Svt 2000.
XXI of Svt. 2000
149.
Veterinary Council Act, 2001.
XXI of 2001
150.
The Jammu and Kashmir [State] Village and Town Patrol Act, 1959.
XXIV of 1959
151.
The Jammu and Kashmir Village Sanitation Act, Svt. 1990.
V of Svt. 1990
152.
The Jammu and Kashmir Wakafs Act, 2001.
III of 2001
153.
The Jammu and Kashmir Wildlife (Protection) Act, 1978.
VIII of 1978
S.No.
Name of the Act
Act/Ordinance No.
679
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
S.No.
Name of the Governor's Act
Governor's Act No.
1.
The Jammu and Kashmir State Trust for Welfare of Persons with Autism Cerebral
VI of 2018
Palsy, Mental Retardation and Multiple Disabilities Act, 2018.
2.
The Jammu and Kashmir Drugs and Magic Remedies (Objectionable
VIII of 2018
Advertisements) Act, 2018.
3.
The Jammu and Kashmir Single Window (Industrial Investment and
X of 2018
Business Facilitation) Act, 2018.
4.
The Jammu and Kashmir Commercial Courts Act, 2018.
XIII of 2018
5.
The Jammu and Kashmir Family Courts Act, 2018.
XXIV of 2018
6.
The Jammu and Kashmir Aadhar (Targeted Delivery of Financial and other
XXXIV of 2018
Subsidies, Benefits and Services) Act, 2018.
7.
The Jammu and Kashmir Protection of Children From Sexual Violence Act, 2018.
II of 2018
8.
The Jammu and Kashmir Rights of Persons with Disabilities Act, 2018.
XL of 2018
9.
The Jammu and Kashmir Prohibition of Benami Property Transactions Act, 2018.
XLIII of 2018
10.
The Jammu and Kashmir State Commission for Protection of Women and
XLVI of 2018
Child Rights Act, 2018.
11.
The Jammu and Kashmir Real Estate (Regulation and Development) Act, 2018.
LIII of 2018
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
680
TABLE - 4
STATE ACTS INCLUDING GOVERNOR'S ACTS THAT SHALL REMAIN IN FORCE IN
UNION TERRITORY OF JAMMU AND KASHMIR; AND UNION TERRITORY OF LADAKH
S.No.
Name of the Act
Act/Ordinance No.
1.
The Jammu and Kashmir Aerial Ropeways Act, 2002
XII of 2002
2.
The Jammu and Kashmir Agrarian Reforms Act, 1976
XVII of 1976
3.
Agriculturists' Relief Act, Svt. 1983
I of Svt. 1983
4.
The Jammu and Kashmir Government Aid to Agriculturists and Land Improvement
VII of Svt. 1993
Act, Svt. 1993
5.
The Jammu and Kashmir State Aid to Industries Act 1961
XXII of 1961
6.
The Jammu and Kashmir Alienation of Land Act, Svt. 1995
V of Svt. 1995
7.
The Jammu and Kashmir Anatomy Act, 1959
XXII of 1959
8.
The Jammu and Kashmir Ancient Monuments Preservation Act, Svt. 1977
V of Svt 1977
9.
The Jammu and Kashmir Baba Ghulam Shah Badshah University Act, 2002
XVI of 2002
10.
The Jammu and Kashmir Big Landed Estates Abolition Act, Svt. 2007
XVII of Svt. 2007
11.
The Jammu and Kashmir Board of Professional Entrance Examination Act, 2002
XXV of 2002
12.
The Jammu and Kashmir Board of School Education Act, 1975
XXVIII of 1975
13.
The Jammu and Kashmir State Board of Technical Education Act, 2002
XXIV of 2002
14.
The Jammu and Kashmir Brick Kilns (Regulation) Act, 2010
XV II of 2010
15.
Camping and Mooring Sites Act, Svt. 2004
XII of Svt.2004
16.
The Jammu and Kashmir Chowkidari Act, 1956
XXXVII of 1956
17.
The Jammu and Kashmir Civic Laws (Special Provisions) Act, 2014
III of 2014
18.
The Jammu and Kashmir Civil Courts Act, Svt. 1977
XLVI of Svt.1977
19.
The Jammu and Kashmir Civil Services (Decentralization and Recruitment) Act, 2010
XVI of 2010
20.
The Jammu and Kashmir Civil Services (Special Provisions) Act, 2010
XIV of 2010
21.
The Srinagar and Jammu Cluster Universities Act, 2016.
III of 2016
22.
The Jammu and Kashmir State Commission for Backward Classes Act, 1997
XII of 1997
23.
The Jammu and Kashmir Common Lands (Regulation) Act, 1956
XXIV of 1956
24.
The Jammu and Kashmir Consolidation of Holdings Act, 1962
V of 1962
25.
The Jammu and Kashmir Control of Building Operations Act, 1988
XV of 1988
26.
The Jammu and Kashmir Cooperative Societies Act, 1989.
X of 1989
27.
The Jammu and Kashmir Debtors Relief Act, 1976
XV of 1976
28.
The Jammu and Kashmir Delivery of Books and Newspapers (Public Libraries)
XIII of 1961
Act, 1961
29.
The Jammu and Kashmir Deputy Ministers' Salaries and Allowances Act, 1957
VI of 1957
681
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
30.
The Jammu and Kashmir Deputy Speaker's and Deputy Chairman's (Emoluments)
XXII of 1956
Act, 1956
31.
The Jammu and Kashmir Development Act, 1970
XIX of 1970
32.
The Jammu and Kashmir Egress and Internal Movement (Control) Ordinance,
V of Svt.2005
Svt.2005.
33.
The Jammu and Kashmir Enemy Agents Ordinance, Svt.2005.
VIII of Svt.2005
34.
The Jammu and Kashmir State Emergency Relief Fund Act, 1960
XIII of 1960
35.
The Jammu and Kashmir Excise Act, Samvat 1958
--
36.
The Jammu and Kashmir Extraction of Resin Act, 1988.
IX of 1988
37.
The Jammu and Kashmir State Evacuees (Administration of Property) Act,
VI of Svt. 2006
Samvat 2006 (1949 A.D).
38.
The Jammu and Kashmir Ferry Boats Control Act, 1971.
XVIII of 1971
39.
The Jammu and Kashmir State Finance Commission Act, 2006
XVIII of 2006
40.
The Jammu and Kashmir Finance Commission for Panchayats and Municipalities
XVI of 2011
Act, 2011
41.
The Jammu and Kashmir Fire Force Act, 1967.
XXII of 1967
42.
The Jammu and Kashmir Fiscal Responsibility and Budget Management Act, 2006.
XII of 2006
43.
The Jammu and Kashmir Fisheries Act, 2018.
XVI of 2018
44.
The Jammu and Kashmir Flood Plain Zones (Regulation and Development) Act, 2005. XVII of 2005
45.
The Jammu and Kashmir State Forest Corporation Act, 1978.
XII of 1978
46.
The Jammu and Kashmir Forest (Protection) Force Act, 2001.
VI of 2001
47.
The Jammu and Kashmir Fruit Nurseries (Licensing) Act, 1987.
XXII of 1987
48.
The Jammu and Kashmir Gift Goods (Unlawful Possession) Act, 1963.
XL of 1963
49.
The Jammu and Kashmir Golf Development and Management Authority Act, 2013.
VIII of 2013
50.
The Jammu and Kashmir Goods and Services Tax Act, 2017.
V of 2017
51.
The Jammu and Kashmir Government Gazette Act, Svt. 1945.
XII of Svt. 1945
52.
The Jammu and Kashmir Governor's Special Security Force Act, 2018
Governors Act
No.XLII of 2018
53.
The Jammu and Kashmir Habitual Offenders (Control and Reform) Act, 1956.
XI of 1956
54.
The Jammu and Kashmir Handicrafts (Quality Control) Act, 1978.
IV of 1978
55.
The Jammu and Kashmir Heritage Conservation and Preservation Act, 2010.
XV of 2010
56.
The Jammu and Kashmir Highways Act, Svt. 2007.
XXVII of Svt. 2007
57.
The Jammu and Kashmir Home Guards Act, Svt. 2006.
III of Svt. 2006
58.
The Jammu and Kashmir Housing Board Act, 1976.
VII of 1976
59.
The Jammu and Kashmir Industrial Establishments (National and Festival)
XIII of 1974
Holidays Act, 1974.
60.
The Jammu and Kashmir Inspector General of Prisons (Change in Designation)
XIII of 2001
Act, 2001.
S.No.
Name of the Act
Act/Ordinance No.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
682
61.
The Jammu and Kashmir Islamic University of Science and Technology Kashmir
XVIII of 2005
Act, 2005.
62.
The Jammu and Kashmir Kahcharai Act, Svt. 2011.
XVIII of Svt. 2011
63.
Kashmir and Jammu Universities Act, 1969.
XXIV of 1969
64.
Kashmir Silk Protection Act, 1964.
65.
The Jammu and Kashmir Khadi and Village Industries Board Act, 1965.
XVI of 1965
66.
Ladakh Autonomous Hill Development Council Act, 1997.
XXXI of 1997
67.
Ladakh Budhists Succession to Property Act, Svt. 2000.
XVIII of Svt. 2000
68.
The Jammu and Kashmir Lambardari Act, 1972.
X of 1972
69.
The Jammu and Kashmir Land Grants Act, 1960.
XXXVIII of 1960
70.
The Jammu and Kashmir Land Improvement Schemes Act, 1972.
XXIV of 1972
71.
The Jammu and Kashmir Land Revenue Act, Svt. 1996.
XII of Svt. 1996
72.
The Jammu and Kashmir Legislative Assembly Speaker's Emoluments Act, 1956.
IV of 1956
73.
The Jammu and Kashmir Legislative Council Chairman's (Emoluments) Act, 1962.
XXVIII of 1962
74.
The Jammu and Kashmir State Legislature Members' Pension Act, 1984.
II of 1984
75.
The Jammu and Kashmir Legislature (Prevention of Disqualification) Act, 1962.
XVI of 1962
76.
The Jammu and Kashmir State Legislature Proceedings (Protection of Publication)
XXXVII of 1960
Act, 1960.
77.
Levy of Tolls Act, Svt.1995.
VIII of Svt. 1995
78.
The Jammu and Kashmir Migrant Immovable Property (Preservation, Protection
XVI of 1997
and Restraint on Distress Sales) Act, 1997.
79.
The Jammu and Kashmir Migrants (Stay of Proceedings) Act, 1997.
XVII of 1997
80.
The Jammu and Kashmir Ministers and Ministers of State Salaries Act, 1956.
VI of 1956
81.
The Jammu and Kashmir Ministers and Presiding Officers Medical Facilities
XXII of 1975
Act, 1975.
82.
The Jammu and Kashmir Money Lenders and Accredited Loan Providers Act, 2010.
XXIII of 2010
83.
The Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, Svt. 2005.
V of Svt. 2005
84.
The Jammu and Kashmir Motor Vehicles Taxation Act, 1957.
XXVI of 1957
85.
The Jammu and Kashmir Mulberry Protection Act, Svt. 2006.
X of Svt. 2006
86.
The Jammu and Kashmir Municipal Act, 2000.
XX of 2000
87.
The Jammu and Kashmir Municipal Corporation Act, 2000.
XXI of 2000
88.
The Jammu and Kashmir Municipal Ombudsman Act, 2010.
XX of 2010
89.
The Jammu and Kashmir Municipalities Public Disclosure Act, 2010.
XXIV of 2010
90.
The Jammu and Kashmir Muslim Marriages Registration Act, 1981.
XXII of 1981
91.
The Jammu and Kashmir Namdha Quality Control Act, Svt. 2010.
VI of Svt. 2010
92.
National Defence Fund Donation of Immovable Property (Exemption from
V of 1963
Stamp Duty and Registration) Act, 1963.
S.No.
Name of the Act
Act/Ordinance No.
683
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
93.
The Jammu and Kashmir Natural Calamities Destroyed Areas Improvement Act,
XXXVIII of Svt. 2011
Svt. 2011.
94.
The Jammu and Kashmir Non-Biodegradable Material (Management) Handling
XII of 2007
and Disposal Act, 2007.
95.
The Jammu and Kashmir Obsolete Laws (Repeal) Act, 2010.
XXVII of 2010
96.
The Jammu and Kashmir Ombudsman for Panchayats Act, 2014.
V of 2014
97.
The Jammu and Kashmir Panchayati Raj Act, 1989.
IX of 1989
98.
The Jammu and Kashmir Paramedical Council Act, 2014.
VII of 2014
99.
The Jammu and Kashmir Passengers Taxation Act, 1963.
XII of 1963
100.
The Jammu and Kashmir Plant Disease and Pests Act, 1973.
XIV of 1973
101.
Plyboard Industries (Acquisition of Shares and of the Industrial Undertakings)
VI of 1987
Act, 1987.
102.
Police Act, Svt. 1983.
II of Svt. 1983
103.
The Jammu and Kashmir Preservation of Specified Trees Act, 1969
V of 1969
104.
The Jammu and Kashmir Prevention of Beggary Act, 1960.
XL of 1960
105.
The Jammu and Kashmir Prevention of Fragmentation of Agricultural Holdings
XXV of 1960
Act, 1960.
106.
Prevention of Ribbon Development Act, Svt. 2007.
XXVI of Svt. 2007
107.
Prevention of Rum Rasum Act, Svt. 1997.
I of Svt. 1997
108.
The Jammu and Kashmir Prevention and Suppression of Sabotages Activities
XXII of 1965
Act, 1965.
109.
The Jammu and Kashmir Prevention of Unfair Means Examination Act, 1987.
XX of 1987
110.
The Jammu and Kashmir Private Colleges (Regulation and Control) Act, 2002
XXII of 2002
111.
Probate and Administration Act, Svt. 1977.
XXIX of Svt. 1977
112.
The Jammu and Kashmir Professions, Trades, Callings and Employment Tax
IX of 2005
Act, 2005.
113.
The Jammu and Kashmir Prohibition on Conversion of Land and Alienation of
VIII of 1975
Orchards Act, 1975.
114.
The Jammu and Kashmir Prohibition on Manufacture of Specified Copper
XIII of 2006
Utensils (By Machine) Act, 2006.
115.
The Jammu and Kashmir Prohibition of Ragging Act, 2011.
VI of 2011
116.
The Jammu and Kashmir State Prohibition of Smoking (Cinema and
XVIII of Svt.2009
Theatre Halls) Act, Svt. 2009.
117.
The Jammu and Kashmir Prohibition of Smoking and Non-Smokers Health
XX of 1997
Protection in Public Service Vehicles Act, 1997.
118.
The Jammu and Kashmir Property Rights to Slum Dwellers Act, 2012.
XI of 2012
119.
The Jammu and Kashmir Property Tax Board Act, 2013.
XI of 2013
120.
The Jammu and Kashmir Protection of Interest of Depositors (in Financial
XIII of 2018
Establishments) Act, 2018.
S.No.
Name of the Act
Act/Ordinance No.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
684
121.
The Jammu and Kashmir Public Men and Public Servants Declaration of
V of 1983
Assets and Other Provisions Act, 1983.
122.
The Jammu and Kashmir Public Premises (Eviction of Un-authorised
XVII of 1988
Occupants) Act, 1988.
123.
The Jammu and Kashmir Public Safety Act, 1978.
VI of 1978
124.
The Jammu and Kashmir Public Services Guarantee Act, 2011.
IX of 2011
125.
The Jammu and Kashmir Registration of Contractors Act, 1956.
XVI of 1956
126.
The Jammu and Kashmir Registration of Tourist Trade Act, 1978.
IX of 1978
127.
The Jammu and Kashmir Regulation of Accounts Act, Svt. 2001.
XIV of Svt. 2001
128.
The Jammu and Kashmir Reservation Act, 2004.
XIV of 2004
129.
The Jammu and Kashmir Residential and Commercial Tenancy Act, 2012.
V of 2012
130.
The Jammu and Kashmir Restitution of Mortgaged Properties Act, 1976.
XIV of 1976
131.
The Jammu and Kashmir Right of Prior Purchase Act, Svt. 1993.
II of Svt. 1993
132.
The Jammu and Kashmir Road Safety Council Act, 2018.
V of 2018
133.
The Jammu and Kashmir Saffron Act, 2007.
V of 2007
134.
Salaries and Allowances of Members of Jammu and Kashmir State Legislature
XIX of 1960
Act, 1960.
135.
Salaries and Allowances of Leader of Opposition in the State Legislature Act, 1985.
XVI of 1985
136.
The Sapphire Act, Svt. 1989.
XVI of Svt. 1989
137.
The Jammu and Kashmir School Education Act, 2002.
XXI of 2002
138.
The Jammu and Kashmir Self-Reliant Cooperatives Act, 1999.
X of 1999
139.
The Jammu and Kashmir State Sheep and Sheep Products Development Board
IX of 1979
Act, 1979.
140.
Sher-i-Kashmir University of Agricultural Sciences and Technology Act, 1982.
VII of 1982
141.
Sher-i-Kashmir Institute of Medical Sciences (Grant of Degrees) Act, 1983.
XII of 1983
142.
The Jammu and Kashmir Shri Amarnath Ji Shrine Act, 2000.
XVIII of 2000
143.
The Jammu and Kashmir Shri Mata Sukhrala Devi Ji and Shri Mata Bala Sundari
III of 2013
Shrine Act, 2013.
144.
The Jammu and Kashmir Shri Mata Vaishno Devi Shrine Act, 1988.
XVI of 1988
145.
The Jammu and Kashmir Shri Mata Vaishno Devi University Act, 1999.
XII of 1999
146.
The Jammu and Kashmir Shri Shiv Khori Shrine Act, 2008.
IV of 2008
147.
The Jammu and Kashmir Sikh Gurdwaras and Religious Endowments Act, 1973.
XV of 1973
148.
The Jammu and Kashmir Silk (Development and Protection) Act, 1988.
XXVIII of 1988
149.
The Jammu and Kashmir Special Security Group Act, 2000.
VI of 2000
150.
The Jammu and Kashmir Special Tribunal Act, 1988.
XIX of 1988
151.
Stamp Act, Svt. 1977.
XL of Svt. 1977
152.
The Jammu and Kashmir Tenancy Act, Svt. 1980.
II of Svt. 1980
S.No.
Name of the Act
Act/Ordinance No.
685
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
153.
The Jammu and Kashmir Tenancy (Stay of Ejectment Proceedings) Act, 1966.
XXXIII of 1966
154.
The Jammu and Kashmir State Town Planning Act, 1963.
XX of 1963
155.
The Jammu and Kashmir Treasure Trove Act, Svt. 1954.
---
156.
The Jammu and Kashmir Underground Public Utilities (Acquisition of Rights of
IV of 2014
User in Land) Act, 2014.
157.
Urban Immovable Property Tax (Repeal and Saving) Act, 2002.
XXVIII of 2002
158.
The University of Ladakh Act, 2018.
Governor's Act No.
LVI of 2018
159.
The Jammu and Kashmir Urban Property (Ceiling) Act, 1971.
XII of 1971
160.
Usurious Loans Act, Svt. 1977.
XLVII of Svt. 1977
161.
The Jammu and Kashmir Utilization of Lands Act, Svt. 2010.
IX of Svt. 2010
162.
The Jammu and Kashmir Vaccination Act, 1967.
XXI of 1967
163.
The Jammu and Kashmir Vegetable Seeds Act, Svt. 2009.
XII of Svt. 2009
164.
The Jammu and Kashmir State Vigilance Commission Act, 2011.
I of 2011
165.
The Jammu and Kashmir Water Resources (Regulation and Management) Act, 2010.
XXI of 2010
166.
The Jammu and Kashmir Willow (Prohibition on Export and Movement) Act, 2000.
XVI of 2000
S.No.
Name of the Act
Act/Ordinance No.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
686
687
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
1.
Short title, extent, commencement and application.
2.
Definitions.
CHAPTER II
CONSUMER PROTECTION COUNCIL
3.
Central Consumer Protection Council.
4.
Procedure for meetings of Central Council.
5.
Objects of Central Council.
6.
State Consumer Protection Councils.
7.
Objects of State Council.
8.
District Consumer Protection Council.
9.
Objects of District Council.
CHAPTER III
CENTRAL CONSUMER PROTECTION AUTHORITY
10.
Establishment of Central Consumer Protection Authority.
11.
Qualifications, method of recruitment, etc., of Chief Commissioner and
Commissioners.
12.
Vacancy, etc., not to invalidate proceedings of Central Authority.
13.
Appointment of officers, experts, professionals and other employees of Central
Authority.
14.
Procedure of Central Authority.
15.
Investigation Wing.
16.
Power of District Collector.
17.
Complaints to authorities.
18.
Powers and functions of Central Authority.
19.
Power of Central Authority to refer matter for investigation or to other Regulator.
20.
Power of Central Authority to recall goods, etc.
21.
Power of Central Authority to issue directions and penalties against false or
misleading advertisements.
22.
Search and seizure.
New Delhi, the 6th August, 2019.
The following Act of Parliament received the assent of the President on the
5th August, 2019, and is hereby re-published for general information:—
THE CONSUMER PROTECTION ACT, 2019.
ARRANGEMENT OF SECTIONS
Sൾർඍංඈඇඌ
CHAPTER I
PRELIMINARY
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
688
23.
Designation of any statutory authority or body to function as Central Authority.
24.
Appeal.
25.
Grants by Central Government.
26.
Accounts and audit.
27.
Furnishing of annual reports, etc.
CHAPTER IV
CONSUMER DISPUTES REDRESSAL COMMISSION
28.
Establishment of District Consumer Disputes Redressal Commission.
29.
Qualifications, etc., of President and members of District Commission.
30.
Salaries, allowances and other terms and conditions of service of President and
members of District Commission.
31.
Transitional provision.
32.
Vacancy in office of member of District Commission.
33.
Officers and other employees of District Commission.
34.
Jurisdiction of District Commission.
35.
Manner in which complaint shall be made.
36.
Proceedings before District Commission.
37.
Reference to mediation.
38.
Procedure on admission of complaint.
39.
Findings of District Commission.
40.
Review by District Commission in certain cases.
41.
Appeal against order of District Commission.
42.
Establishment of State Consumer Disputes Redressal Commission.
43.
Qualifications, etc., of President and members of State Commission.
44.
Salaries, allowances and other terms and conditions of service of President and
members of State Commission.
45.
Transitional provision.
46.
Officers and employees of State Commission.
47.
Jurisdiction of State Commission.
48.
Transfer of cases.
49.
Procedure applicable to State Commission.
50.
Review by State Commission in certain cases.
51.
Appeal to National Commission.
52.
Hearing of appeal.
53.
Establishment of National Consumer Disputes Redressal Commission.
54.
Composition of National Commission.
55.
Qualifications, etc., of President and members of National Commission.
56.
Transitional provision.
57.
Other officers and employees of National Commission.
Sൾർඍංඈඇඌ
689
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
58.
Jurisdiction of National Commission.
59.
Procedure applicable to National Commission.
60.
Review by National Commission in certain cases.
61.
Power to set aside ex parte orders.
62.
Transfer of cases.
63.
Vacancy in office of President of National Commission.
64.
Vacancies or defects in appointment not to invalidate orders.
65.
Service of notice, etc.
66.
Experts to assist National Commission or State Commission.
67.
Appeal against order of National Commission.
68.
Finality of orders.
69.
Limitation period.
70.
Administrative control.
71.
Enforcement of orders of District Commission, State Commission and National
Commission.
72.
Penalty for non-compliance of order.
73.
Appeal against order passed under section 72.
CHAPTER V
MEDIATION
74.
Establishment of consumer mediation cell.
75.
Empanelment of mediators.
76.
Nomination of mediators from panel.
77.
Duty of mediator to disclose certain facts.
78.
Replacement of mediator in certain cases.
79.
Procedure for mediation.
80.
Settlement through mediation.
81.
Recording settlement and passing of order.
CHAPTER VI
PRODUCT LIABILITY
82.
Application of Chapter.
83.
Product liability action.
84.
Liability of product manufacturer.
85.
Liability of product service provider.
86.
Liability of product sellers.
87.
Exceptions to product liability action.
CHAPTER VII
OFFENCES AND PENALTIES
88.
Penalty for non-compliance of direction of Central Authority.
Sൾർඍංඈඇඌ
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
690
89.
Punishment for false or misleading advertisement.
90.
Punishment for manufacturing for sale or storing, selling or distributing or importing
products containing adulterant.
91.
Punishment for manufacturing for sale or for storing or selling or distributing or
importing spurious goods.
92.
Cognizance of offence by court.
93.
Vexatious search.
CHAPTER VIII
MISCELLANEOUS
94.
Measures to prevent unfair trade practices in e-commerce, direct selling, etc.
95.
Presidents, members, Chief Commissioner, Commissioner and certain officers to
be public servants.
96.
Compounding of offences.
97.
Manner of crediting penalty.
98.
Protection of action taken in good faith.
99.
Power to give directions by Central Government.
100.
Act not in derogation of any other law.
101.
Power of Central Government to make rules.
102.
Power of State Government to make rules.
103.
Power of National Commission to make regulations.
104.
Power of Central Authority to make regulations.
105.
Rules and regulations to be laid before each House of Parliament.
106.
Power to remove difficulties.
107.
Repeal and savings.
Sൾർඍංඈඇඌ
691
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(iii) established by or under any law for the time being in force, which is
maintained, financed or aided by the Central Government or a State Government
for carrying out analysis or test of any goods with a view to determining whether
such goods suffer from any defect;
BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
New Delhi, the 9th August, 2019.
The following Act of Parliament received the assent of the President on the
9th August, 2019, and is hereby re-published for general information:—
THE CONSUMER PROTECTION ACT, 2019.
No. 35 of 2019
An Act to provide protection of the interests of consumers and for the said purpose, to establish
authorities for timely and eff ective administration and settlement of comsumers’ disputes
and for matters connected therewith or incidental thereto.
CHAPTER I
PRELIMINARY
Short title,
extent,
commencement
and
application.
1. (1) This Act may be called the Consumer Protection Act, 2019.
(2) It extends to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification,
appoint and different dates may be appointed for different States and 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.
(4) Save as otherwise expressly provided by the Central Government, by notification,
this Act shall apply to all goods and services.
2. In this Act, unless the context otherwise requires,—
(1) "advertisement" means any audio or visual publicity, representation,
endorsement or pronouncement made by means of light, sound, smoke, gas, print,
electronic media, internet or website and includes any notice, circular, label, wrapper,
invoice or such other documents;
(2) "appropriate laboratory" means a laboratory or an organisation—
(i) recognised by the Central Government; or
(ii) recognised by a State Government, subject to such guidelines as may
be issued by the Central Government in this behalf; or
Definitions.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
692
(3) "branch office" means—
(i) any office or place of work described as a branch by the establishment; or
(ii) any establishment carrying on either the same or substantially the
same activity carried on by the head office of the establishment;
(4) "Central Authority" means the Central Consumer Protection Authority
established under section 10;
(5) "complainant" means—
(6) "complaint" means any allegation in writing, made by a complainant for
obtaining any relief provided by or under this Act, that—
(i) a consumer; or
(ii) any voluntary consumer association registered under any law for the
time being in force; or
(iii) the Central Government or any State Government; or
(iv) the Central Authority; or
(v) one or more consumers, where there are numerous consumers having
the same interest; or
(vi) in case of death of a consumer, his legal heir or legal representative; or
(vii) in case of a consumer being a minor, his parent or legal guardian;
(i) an unfair contract or unfair trade practice or a restrictive trade practice
has been adopted by any trader or service provider;
(ii) the goods bought by him or agreed to be bought by him suffer from
one or more defects;
(iii) the services hired or availed of or agreed to be hired or availed of by
him suffer from any deficiency;
(iv) a trader or a service provider, as the case may be, has charged for the
goods or for the services mentioned in the complaint, a price in excess of the
price—
(a) fixed by or under any law for the time being in force; or
(b) displayed on the goods or any package containing such goods; or
693
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(c) displayed on the price list exhibited by him by or under any law
for the time being in force; or
(d) agreed between the parties;
(v) the goods, which are hazardous to life and safety when used, are being
offered for sale to the public—
(a) in contravention of standards relating to safety of such goods
as required to be complied with, by or under any law for the time being in
force;
(b) where the trader knows that the goods so offered are unsafe to
the public;
(vi) the services which are hazardous or likely to be hazardous to life and
safety of the public when used, are being offered by a person who provides any
service and who knows it to be injurious to life and safety;
(vii) a claim for product liability action lies against the product
manufacturer, product seller or product service provider, as the case may be;
(7) "consumer" means any person who—
(i) buys any goods for a consideration which has been paid or promised
or partly paid and partly promised, or under any system of deferred payment
and includes any user of such goods other than the person who buys such
goods for consideration paid or promised or partly paid or partly promised, or
under any system of deferred payment, when such use is made with the approval
of such person, but does not include a person who obtains such goods for
resale or for any commercial purpose; or
(ii) hires or avails of any service for a consideration which has been paid
or promised or partly paid and partly promised, or under any system of deferred
payment and includes any beneficiary of such service other than the person
who hires or avails of the services for consideration paid or promised, or partly
paid and partly promised, or under any system of deferred payment, when such
services are availed of with the approval of the first mentioned person, but does
not include a person who avails of such service for any commercial purpose.
Explanation.—For the purposes of this clause,—
(a) the expression "commercial purpose" does not include use by a
person of goods bought and used by him exclusively for the purpose of
earning his livelihood, by means of self-employment;
(b) the expressions "buys any goods" and "hires or avails any
services" includes offline or online transactions through electronic means
or by teleshopping or direct selling or multi-level marketing;
(8) "consumer dispute" means a dispute where the person against whom a
complaint has been made, denies or disputes the allegations contained in the complaint;
(9) "consumer rights" includes,—
(i) the right to be protected against the marketing of goods, products or
services which are hazardous to life and property;
(ii) the right to be informed about the quality, quantity, potency, purity,
standard and price of goods, products or services, as the case may be, so as to
protect the consumer against unfair trade practices;
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
694
(iii) the right to be assured, wherever possible, access to a variety of
goods, products or services at competitive prices;
(iv) the right to be heard and to be assured that consumer's interests will
receive due consideration at appropriate fora;
(v) the right to seek redressal against unfair trade practice or restrictive
trade practices or unscrupulous exploitation of consumers; and
(vi) the right to consumer awareness;
(10) "defect" means any fault, imperfection or shortcoming in the quality,
quantity, potency, purity or standard which is required to be maintained by or under
any law for the time being in force or under any contract, express or implied or as is
claimed by the trader in any manner whatsoever in relation to any goods or product
and the expression "defective" shall be construed accordingly;
(11) "deficiency" means any fault, imperfection, shortcoming or inadequacy in
the quality, nature and manner of performance which is required to be maintained by or
under any law for the time being in force or has been undertaken to be performed by a
person in pursuance of a contract or otherwise in relation to any service and includes—
(i) any act of negligence or omission or commission by such person which
causes loss or injury to the consumer; and
(ii) deliberate withholding of relevant information by such person to the
consumer;
(12) "design", in relation to a product, means the intended or known physical
and material characteristics of such product and includes any intended or known
formulation or content of such product and the usual result of the intended
manufacturing or other process used to produce such product;
(13) "direct selling" means marketing, distribution and sale of goods or provision
of services through a network of sellers, other than through a permanent retail location;
(14) "Director-General" means the Director-General appointed under
sub-section (2) of section 15;
(15) "District Commission" means a District Consumer Disputes Redressal
Commission established under sub-section (1) of section 28;
(16) "e-commerce" means buying or selling of goods or services including
digital products over digital or electronic network;
(17) "electronic service provider" means a person who provides technologies
or processes to enable a product seller to engage in advertising or selling goods or
services to a consumer and includes any online market place or online auction sites;
(18) "endorsement", in relation to an advertisement, means—
(i) any message, verbal statement, demonstration; or
(ii) depiction of the name, signature, likeness or other identifiable personal
characteristics of an individual; or
(iii) depiction of the name or seal of any institution or organisation,
which makes the consumer to believe that it reflects the opinion, finding or experience of the
person making such endorsement;
(19) "establishment" includes an advertising agency, commission agent,
manufacturing, trading or any other commercial agency which carries on any business,
trade or profession or any work in connection with or incidental or ancillary to any
695
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
commercial activity, trade or profession, or such other class or classes of persons
including public utility entities in the manner as may be prescribed;
(20) "express warranty" means any material statement, affirmation of fact, promise
or description relating to a product or service warranting that it conforms to such
material statement, affirmation, promise or description and includes any sample or
model of a product warranting that the whole of such product conforms to such
sample or model;
(21) "goods" means every kind of movable property and includes "food" as
defined in clause (j) of sub-section (1) of section 3 of the Food Safety and Standards
Act, 2006;
(22) "harm", in relation to a product liability, includes—
(i) damage to any property, other than the product itself;
(ii) personal injury, illness or death;
(iii) mental agony or emotional distress attendant to personal injury or
illness or damage to property; or
(iv) any loss of consortium or services or other loss resulting from a harm
referred to in sub-clause (i) or sub-clause (ii) or sub-clause (iii),
but shall not include any harm caused to a product itself or any damage to the property
on account of breach of warranty conditions or any commercial or economic loss,
including any direct, incidental or consequential loss relating thereto;
(23) "injury" means any harm whatever illegally caused to any person, in body,
mind or property;
(24) "manufacturer" means a person who—
(i) makes any goods or parts thereof; or
(ii) assembles any goods or parts thereof made by others; or
(iii) puts or causes to be put his own mark on any goods made by any
other person;
(25) "mediation" means the process by which a mediator mediates the consumer
disputes;
(26) "mediator" means a mediator referred to in section 75;
(27) "member" includes the President and a member of the National Commission
or a State Commission or a District Commission, as the case may be;
(28) "misleading advertisement" in relation to any product or service, means an
advertisement, which—
(i) falsely describes such product or service; or
(ii) gives a false guarantee to, or is likely to mislead the consumers as to
the nature, substance, quantity or quality of such product or service; or
(iii) conveys an express or implied representation which, if made by the
manufacturer or seller or service provider thereof, would constitute an unfair
trade practice; or
(iv) deliberately conceals important information;
(29) "National Commission" means the National Consumer Disputes Redressal
Commission established under sub-section (1) of section 53;
34 of 2006.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
696
(30) "notification" means a notification published in the Official Gazette and the
term "notify" shall be construed accordingly;
(31) "person" includes—
(i) an individual;
(ii) a firm whether registered or not;
(iii) a Hindu undivided family;
(iv) a co-operative society;
(v) an association of persons whether registered under the Societies
Registration Act, 1860 or not;
(vi) any corporation, company or a body of individuals whether
incorporated or not;
(vii) any artificial juridical person, not falling within any of the preceding
sub-clauses;
(32) "prescribed" means prescribed by rules made by the Central Government,
or, as the case may be, the State Government;
(33) "product" means any article or goods or substance or raw material or any
extended cycle of such product, which may be in gaseous, liquid, or solid state
possessing intrinsic value which is capable of delivery either as wholly assembled or
as a component part and is produced for introduction to trade or commerce, but does
not include human tissues, blood, blood products and organs;
(34) "product liability" means the responsibility of a product manufacturer or
product seller, of any product or service, to compensate for any harm caused to a
consumer by such defective product manufactured or sold or by deficiency in services
relating thereto;
(35) "product liability action" means a complaint filed by a person before a
District Commission or State Commission or National Commission, as the case may be,
for claiming compensation for the harm caused to him;
(36) "product manufacturer" means a person who—
(i) makes any product or parts thereof; or
(ii) assembles parts thereof made by others; or
(iii) puts or causes to be put his own mark on any products made by any
other person; or
(iv) makes a product and sells, distributes, leases, installs, prepares,
packages, labels, markets, repairs, maintains such product or is otherwise involved
in placing such product for commercial purpose; or
(v) designs, produces, fabricates, constructs or re-manufactures any
product before its sale; or
(vi) being a product seller of a product, is also a manufacturer of such
product;
(37) "product seller", in relation to a product, means a person who, in the course
of business, imports, sells, distributes, leases, installs, prepares, packages, labels,
markets, repairs, maintains, or otherwise is involved in placing such product for
commercial purpose and includes—
(i) a manufacturer who is also a product seller; or
21 of 1860.
697
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(ii) a service provider,
but does not include—
(a) a seller of immovable property, unless such person is engaged in the
sale of constructed house or in the construction of homes or flats;
(b) a provider of professional services in any transaction in which, the
sale or use of a product is only incidental thereto, but furnishing of opinion, skill
or services being the essence of such transaction;
(c) a person who—
(I) acts only in a financial capacity with respect to the sale of the
product;
(II) is not a manufacturer, wholesaler, distributor, retailer, direct seller
or an electronic service provider;
(III) leases a product, without having a reasonable opportunity to
inspect and discover defects in the product, under a lease arrangement in
which the selection, possession, maintenance, and operation of the
product are controlled by a person other than the lessor;
(38) "product service provider", in relation to a product, means a person who
provides any service in respect of such product;
(39) "regulations" means the regulations made by the National Commission, or
as the case may be, the Central Authority;
(40) "Regulator" means a body or any authority established under any other
law for the time being in force;
(41) "restrictive trade practice" means a trade practice which tends to bring
about manipulation of price or its conditions of delivery or to affect flow of supplies in
the market relating to goods or services in such a manner as to impose on the consumers
unjustified costs or restrictions and shall include—
(i) delay beyond the period agreed to by a trader in supply of such goods
or in providing the services which has led or is likely to lead to rise in the price;
(ii) any trade practice which requires a consumer to buy, hire or avail of
any goods or, as the case may be, services as condition precedent for buying,
hiring or availing of other goods or services;
(42) "service" means service of any description which is made available to
potential users and includes, but not limited to, the provision of facilities in connection
with banking, financing, insurance, transport, processing, supply of electrical or other
energy, telecom, boarding or lodging or both, housing construction, entertainment,
amusement or the purveying of news or other information, but does not include the
rendering of any service free of charge or under a contract of personal service;
(43) "spurious goods" means such goods which are falsely claimed to be
genuine;
(44) "State Commission" means a State Consumer Disputes Redressal
Commission established under sub-section (1) of section 42;
(45) "trader", in relation to any goods, means a person who sells or distributes
any goods for sale and includes the manufacturer thereof, and where such goods are
sold or distributed in package form, includes the packer thereof;
(46) "unfair contract" means a contract between a manufacturer or trader or
service provider on one hand, and a consumer on the other, having such terms which
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
698
cause significant change in the rights of such consumer, including the following,
namely:—
(i) requiring manifestly excessive security deposits to be given by a
consumer for the performance of contractual obligations; or
(ii) imposing any penalty on the consumer, for the breach of contract
thereof which is wholly disproportionate to the loss occurred due to such breach
to the other party to the contract; or
(iii) refusing to accept early repayment of debts on payment of applicable
penalty; or
(iv) entitling a party to the contract to terminate such contract unilaterally,
without reasonable cause; or
(v) permitting or has the effect of permitting one party to assign the contract
to the detriment of the other party who is a consumer, without his consent; or
(vi) imposing on the consumer any unreasonable charge, obligation or
condition which puts such consumer to disadvantage;
(47) "unfair trade practice" means a trade practice which, for the purpose of
promoting the sale, use or supply of any goods or for the provision of any service,
adopts any unfair method or unfair or deceptive practice including any of the following
practices, namely:—
(i) making any statement, whether orally or in writing or by visible
representation including by means of electronic record, which—
(a) falsely represents that the goods are of a particular standard,
quality, quantity, grade, composition, style or model;
(b) falsely represents that the services are of a particular standard,
quality or grade;
(c) falsely represents any re-built, second-hand, renovated,
reconditioned or old goods as new goods;
(d) represents that the goods or services have sponsorship, approval,
performance, characteristics, accessories, uses or benefits which such
goods or services do not have;
(e) represents that the seller or the supplier has a sponsorship or
approval or affiliation which such seller or supplier does not have;
(f) makes a false or misleading representation concerning the need
for, or the usefulness of, any goods or services;
(g) gives to the public any warranty or guarantee of the performance,
efficacy or length of life of a product or of any goods that is not based on
an adequate or proper test thereof:
Provided that where a defence is raised to the effect that such
warranty or guarantee is based on adequate or proper test, the burden of
proof of such defence shall lie on the person raising such defence;
(h) makes to the public a representation in a form that purports to
be—
(A) a warranty or guarantee of a product or of any goods or
services; or
(B) a promise to replace, maintain or repair an article or any
part thereof or to repeat or continue a service until it has achieved a
specified result,
699
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
if such purported warranty or guarantee or promise is materially misleading or if there
is no reasonable prospect that such warranty, guarantee or promise will be carried out;
(i) materially misleads the public concerning the price at which a product or like
products or goods or services, have been or are, ordinarily sold or provided, and, for
this purpose, a representation as to price shall be deemed to refer to the price at which
the product or goods or services has or have been sold by sellers or provided by
suppliers generally in the relevant market unless it is clearly specified to be the price at
which the product has been sold or services have been provided by the person by
whom or on whose behalf the representation is made;
(j) gives false or misleading facts disparaging the goods, services or trade of
another person.
Explanation.—For the purposes of this sub-clause, a statement that is,—
(A) expressed on an article offered or displayed for sale, or on its wrapper or
container; or
(B) expressed on anything attached to, inserted in, or accompanying, an article
offered or displayed for sale, or on anything on which the article is mounted for
display or sale; or
(C) contained in or on anything that is sold, sent, delivered, transmitted or in
any other manner whatsoever made available to a member of the public,
shall be deemed to be a statement made to the public by, and only by, the person who had
caused the statement to be so expressed, made or contained;
(ii) permitting the publication of any advertisement, whether in any
newspaper or otherwise, including by way of electronic record, for the sale or
supply at a bargain price of goods or services that are not intended to be offered
for sale or supply at the bargain price, or for a period that is, and in quantities
that are, reasonable, having regard to the nature of the market in which the
business is carried on, the nature and size of business, and the nature of the
advertisement.
Explanation.—For the purpose of this sub-clause, "bargain price" means,—
(A) a price that is stated in any advertisement to be a bargain price,
by reference to an ordinary price or otherwise; or
(B) a price that a person who reads, hears or sees the advertisement,
would reasonably understand to be a bargain price having regard to the
prices at which the product advertised or like products are ordinarily sold;
(iii) permitting—
(a) the offering of gifts, prizes or other items with the intention of
not providing them as offered or creating impression that something is
being given or offered free of charge when it is fully or partly covered by
the amount charged, in the transaction as a whole;
(b) the conduct of any contest, lottery, game of chance or skill, for
the purpose of promoting, directly or indirectly, the sale, use or supply of
any product or any business interest, except such contest, lottery, game
of chance or skill as may be prescribed;
(c) withholding from the participants of any scheme offering gifts,
prizes or other items free of charge on its closure, the information about
final results of the scheme.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
700
Explanation.—For the purpose of this sub-clause, the participants of a scheme shall
be deemed to have been informed of the final results of the scheme where such results are
within a reasonable time published, prominently in the same newspaper in which the scheme
was originally advertised;
(iv) permitting the sale or supply of goods intended to be used, or are of
a kind likely to be used by consumers, knowing or having reason to believe that
the goods do not comply with the standards prescribed by the competent
authority relating to performance, composition, contents, design, constructions,
finishing or packaging as are necessary to prevent or reduce the risk of injury to
the person using the goods;
(v) permitting the hoarding or destruction of goods, or refusal to sell the
goods or to make them available for sale or to provide any service, if such
hoarding or destruction or refusal raises or tends to raise or is intended to raise,
the cost of those or other similar goods or services;
(vi) manufacturing of spurious goods or offering such goods for sale or
adopting deceptive practices in the provision of services;
(vii) not issuing bill or cash memo or receipt for the goods sold or services
rendered in such manner as may be prescribed;
(viii) refusing, after selling goods or rendering services, to take back or
withdraw defective goods or to withdraw or discontinue deficient services and
to refund the consideration thereof, if paid, within the period stipulated in the
bill or cash memo or receipt or in the absence of such stipulation, within a period
of thirty days;
(ix) disclosing to other person any personal information given in
confidence by the consumer unless such disclosure is made in accordance with
the provisions of any law for the time being in force.
CHAPTER II
CONSUMER PROTECTION COUNCILS
3. (1) The Central Government shall, by notification, establish with effect from such
date as it may specify in that notification, the Central Consumer Protection Council to be
known as the Central Council.
(2) The Central Council shall be an advisory council and consist of the following
members, namely:—
(a) the Minister-in-charge of the Department of Consumer Affairs in the Central
Government, who shall be the Chairperson; and
(b) such number of other official or non-official members representing such
interests as may be prescribed.
4. (1) The Central Council shall meet as and when necessary, but at least one meeting
of the Council shall be held every year.
(2) The Central Council shall meet at such time and place as the Chairperson may think
fit and shall observe such procedure in regard to the transaction of its business as may be
prescribed.
5. The objects of the Central Council shall be to render advice on promotion and
protection of the consumers' rights under this Act.
Central
Consumer
Protection
Council.
Procedure for
meetings of
Central
Council.
Objects of
Central
Council.
701
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
6. (1) Every State Government shall, by notification, establish with effect from such
date as it may specify in such notification, a State Consumer Protection Council for such
State to be known as the State Council.
(2) The State Council shall be an advisory council and consist of the following members,
namely:—
(a) the Minister-in-charge of Consumer Affairs in the State Government who
shall be the Chairperson;
(b) such number of other official or non-official members representing such
interests as may be prescribed;
(c) such number of other official or non-official members, not exceeding ten, as
may be nominated by the Central Government.
(3) The State Council shall meet as and when necessary but not less than two meetings
shall be held every year.
(4) The State Council shall meet at such time and place as the Chairperson may think
fit and shall observe such procedure in regard to the transaction of its business, as may be
prescribed.
7. The objects of every State Council shall be to render advice on promotion and
protection of consumer rights under this Act within the State.
8. (1) The State Government shall, by notification, establish for every District with
effect from such date as it may specify in such notification, a District Consumer Protection
Council to be known as the District Council.
(2) The District Council shall be an advisory council and consist of the following
members, namely:—
(a) the Collector of the district (by whatever name called), who shall be the
Chairperson; and
(b) such number of other official and non-official members representing such
interests as may be prescribed.
(3) The District Council shall meet as and when necessary but not less than two
meetings shall be held every year.
(4) The District Council shall meet at such time and place within the district as the
Chairperson may think fit and shall observe such procedure in regard to the transaction of
its business as may be prescribed.
9. The objects of every District Council shall be to render advice on promotion and
protection of consumer rights under this Act within the district.
CHAPTER III
CENTRAL CONSUMER PROTECTION AUTHORITY
10. (1) The Central Government shall, by notification, establish with effect from such
date as it may specify in that notification, a Central Consumer Protection Authority to be
known as the Central Authority to regulate matters relating to violation of rights of consumers,
unfair trade practices and false or misleading advertisements which are prejudicial to the
interests of public and consumers and to promote, protect and enforce the rights of consumers
as a class.
(2) The Central Authority shall consist of a Chief Commissioner and such number of
other Commissioners as may be prescribed, to be appointed by the Central Government to
exercise the powers and discharge the functions under this Act.
State
Consumer
Protection
Councils.
Objects of
State Council.
District
Consumer
Protection
Council.
Objects of
District
Council.
Establishment
of Central
Consumer
Protection
Authority.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
702
(3) The headquarters of the Central Authority shall be at such place in the National
Capital Region of Delhi, and it shall have regional and other offices in any other place in
India as the Central Government may decide.
11. The Central Government may, by notification, make rules to provide for the
qualifications for appointment, method of recruitment, procedure for appointment, term of
office, salaries and allowances, resignation, removal and other terms and conditions of the
service of the Chief Commissioner and Commissioners of the Central Authority.
12. No act or proceeding of the Central Authority shall be invalid merely by reason of—
(a) any vacancy in, or any defect in the constitution of, the Central Authority; or
(b) any defect in the appointment of a person acting as the Chief Commissioner
or as a Commissioner; or
(c) any irregularity in the procedure of the Central Authority not affecting the
merits of the case.
13. (1) The Central Government shall provide the Central Authority such number of
officers and other employees as it considers necessary for the efficient performance of its
functions under this Act.
(2) The salaries and allowances payable to, and the other terms and conditions of
service of, the officers and other employees of the Central Authority appointed under this
Act shall be such as may be prescribed.
(3) The Central Authority may engage, in accordance with the procedure specified by
regulations, such number of experts and professionals of integrity and ability, who have
special knowledge and experience in the areas of consumer rights and welfare, consumer
policy, law, medicine, food safety, health, engineering, product safety, commerce, economics,
public affairs or administration, as it deems necessary to assist it in the discharge of its
functions under this Act.
14. (1) The Central Authority shall regulate the procedure for transaction of its business
and allocation of its business amongst the Chief Commissioner and Commissioners as may
be specified by regulations.
(2) The Chief Commissioner shall have the powers of general superintendence, direction
and control in respect of all administrative matters of the Central Authority:
Provided that the Chief Commissioner may delegate such of his powers relating to
administrative matters of the Central Authority, as he may think fit, to any Commissioner
(including Commissioner of a regional office) or any other officer of the Central Authority.
15. (1) The Central Authority shall have an Investigation Wing headed by a Director-
General for the purpose of conducting inquiry or investigation under this Act as may be
directed by the Central Authority.
(2) The Central Government may appoint a Director-General and such number of
Additional Director-General, Director, Joint Director, Deputy Director and Assistant Director,
from amongst persons who have experience in investigation and possess such qualifications,
in such manner, as may be prescribed.
(3) Every Additional Director-General, Director, Joint Director, Deputy Director and
Assistant Director shall exercise his powers, and discharge his functions, subject to the
general control, supervision and direction of the Director-General.
(4) The Director-General may delegate all or any of his powers to the Additional
Director-General or Director, Joint Director or Deputy Director or Assistant Director, as the
case may be, while conducting inquiries or investigations under this Act.
Qualifications,
method of
recruitment,
etc., of Chief
Commissioner
and
Commissioners.
Vacancy, etc.,
not to
invalidate
proceedings
of Central
Authority.
Appointment
of officers,
experts,
professionals
and other
employees of
Central
Authority.
Procedure of
Central
Authority.
Investigation
Wing.
703
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(5) The inquiries or the investigations made by the Director- General shall be submitted
to the Central Authority in such form, in such manner and within such time, as may be
specified by regulations.
16. The District Collector (by whatever name called) may, on a complaint or on a
reference made to him by the Central Authority or the Commissioner of a regional office,
inquire into or investigate complaints regarding violation of rights of consumers as a class,
on matters relating to violations of consumer rights, unfair trade practices and false or
misleading advertisements, within his jurisdiction and submit his report to the Central Authority
or to the Commissioner of a regional office, as the case may be.
17. A complaint relating to violation of consumer rights or unfair trade practices or
false or misleading advertisements which are prejudicial to the interests of consumers as a
class, may be forwarded either in writing or in electronic mode, to any one of the authorities,
namely, the District Collector or the Commissioner of regional office or the Central Authority.
18. (1) The Central Authority shall—
(a) protect, promote and enforce the rights of consumers as a class, and prevent
violation of consumers rights under this Act;
(b) prevent unfair trade practices and ensure that no person engages himself in
unfair trade practices;
(c) ensure that no false or misleading advertisement is made of any goods or
services which contravenes the provisions of this Act or the rules or regulations made
thereunder;
(d) ensure that no person takes part in the publication of any advertisement
which is false or misleading.
(2) Without prejudice to the generality of the provisions contained in sub-section (1),
the Central Authority may, for any of the purposes aforesaid,—
(a) inquire or cause an inquiry or investigation to be made into violations of
consumer rights or unfair trade practices, either suo motu or on a complaint received or
on the directions from the Central Government;
(b) file complaints before the District Commission, the State Commission or the
National Commission, as the case may be, under this Act;
(c) intervene in any proceedings before the District Commission or the State
Commission or the National Commission, as the case may be, in respect of any allegation
of violation of consumer rights or unfair trade practices;
(d) review the matters relating to, and the factors inhibiting enjoyment of,
consumer rights, including safeguards provided for the protection of consumers under
any other law for the time being in force and recommend appropriate remedial measures
for their effective implementation;
(e) recommend adoption of international covenants and best international
practices on consumer rights to ensure effective enforcement of consumer rights;
(f) undertake and promote research in the field of consumer rights;
(g) spread and promote awareness on consumer rights;
(h) encourage non-Governmental organisations and other institutions working
in the field of consumer rights to co-operate and work with consumer protection
agencies;
(i) mandate the use of unique and universal goods identifiers in such goods, as
may be necessary, to prevent unfair trade practices and to protect consumers' interest;
Power of
District
Collector.
Complaints to
authorities.
Powers and
functions of
Central
Authority.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
704
(j) issue safety notices to alert consumers against dangerous or hazardous or
unsafe goods or services;
(k) advise the Ministries and Departments of the Central and State Governments
on consumer welfare measures;
(l) issue necessary guidelines to prevent unfair trade practices and protect
consumers' interest.
19. (1) The Central Authority may, after receiving any information or complaint or
directions from the Central Government or of its own motion, conduct or cause to be conducted
a preliminary inquiry as to whether there exists a prima facie case of violation of consumer
rights or any unfair trade practice or any false or misleading advertisement, by any person,
which is prejudicial to the public interest or to the interests of consumers and if it is satisfied
that there exists a prima facie case, it shall cause investigation to be made by the Director-
General or by the District Collector.
(2) Where, after preliminary inquiry, the Central Authority is of the opinion that the
matter is to be dealt with by a Regulator established under any other law for the time being
in force, it may refer such matter to the concerned Regulator along with its report.
(3) For the purposes of investigation under sub-section (1), the Central Authority, the
Director General or the District Collector may call upon a person referred to in
sub-section (1) and also direct him to produce any document or record in his possession.
20. Where the Central Authority is satisfied on the basis of investigation that there is
sufficient evidence to show violation of consumer rights or unfair trade practice by a person,
it may pass such order as may be necessary, including—
(a) recalling of goods or withdrawal of services which are dangerous, hazardous
or unsafe;
(b) reimbursement of the prices of goods or services so recalled to purchasers of
such goods or services; and
(c) discontinuation of practices which are unfair and prejudicial to consumers'
interest:
Provided that the Central Authority shall give the person an opportunity of being
heard before passing an order under this section.
21. (1) Where the Central Authority is satisfied after investigation that any
advertisement is false or misleading and is prejudicial to the interest of any consumer or is in
contravention of consumer rights, it may, by order, issue directions to the concerned trader
or manufacturer or endorser or advertiser or publisher, as the case may be, to discontinue
such advertisement or to modify the same in such manner and within such time as may be
specified in that order.
(2) Notwithstanding the order passed under sub-section (1), if the Central Authority
is of the opinion that it is necessary to impose a penalty in respect of such false or misleading
advertisement, by a manufacturer or an endorser, it may, by order, impose on manufacturer or
endorser a penalty which may extend to ten lakh rupees:
Provided that the Central Authority may, for every subsequent contravention by a
manufacturer or endorser, impose a penalty, which may extend to fifty lakh rupees.
(3) Notwithstanding any order under sub-sections (1) and (2), where the Central
Authority deems it necessary, it may, by order, prohibit the endorser of a false or misleading
advertisement from making endorsement of any product or service for a period which may
extend to one year:
Power of
Central
Authority to
refer matter
for
investigation
or to other
Regulator.
Power of
Central
Authority to
recall goods,
etc.
Power of
Central
Authority to
issue
directions and
penalties
against false
or misleading
advertisements.
705
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Provided that the Central Authority may, for every subsequent contravention, prohibit
such endorser from making endorsement in respect of any product or service for a period
which may extend to three years.
(4) Where the Central Authority is satisfied after investigation that any person is
found to publish, or is a party to the publication of, a misleading advertisement, it may
impose on such person a penalty which may extend to ten lakh rupees.
(5) No endorser shall be liable to a penalty under sub-sections (2) and (3) if he has
exercised due diligence to verify the veracity of the claims made in the advertisement regarding
the product or service being endorsed by him.
(6) No person shall be liable to such penalty if he proves that he had published or
arranged for the publication of such advertisement in the ordinary course of his business:
Provided that no such defence shall be available to such person if he had previous
knowledge of the order passed by the Central Authority for withdrawal or modification of
such advertisement.
(7) While determining the penalty under this section, regard shall be had to the
following, namely:—
(a) the population and the area impacted or affected by such offence;
(b) the frequency and duration of such offence;
(c) the vulnerability of the class of persons likely to be adversely affected by
such offence; and
(d) the gross revenue from the sales effected by virtue of such offence.
(8) The Central Authority shall give the person an opportunity of being heard before
an order under this section is passed.
22. (1) For the purpose of conducting an investigation after preliminary inquiry under
sub-section (1) of section 19, the Director-General or any other officer authorised by him in
this behalf, or the District Collector, as the case may be, may, if he has any reason to believe
that any person has violated any consumer rights or committed unfair trade practice or
causes any false or misleading advertisement to be made, shall,—
(a) enter at any reasonable time into any such premises and search for any
document or record or article or any other form of evidence and seize such document,
record, article or such evidence;
(b) make a note or an inventory of such record or article; or
(c) require any person to produce any record, register or other document or
article.
(2) The provisions of the Code of Criminal Procedure, 1973, relating to search and
seizure shall apply, as far as may be, for search and seizure under this Act.
(3) Every document, record or article seized under clause (a) of sub-section (1) or
produced under clause (c) of that sub-section shall be returned to the person, from whom
they were seized or who produced the same, within a period of twenty days of the date of
such seizure or production, as the case may be, after copies thereof or extracts therefrom
certified by that person, in such manner as may be prescribed, have been taken.
(4) Where any article seized under sub-section (1) are subject to speedy or natural
decay, the Director-General or such other officer may dispose of the article in such manner as
may be prescribed.
(5) In the case of articles other than the articles referred to in sub-section (4), provisions
contained in clause (c) of sub-section (2) of section 38 shall mutatis mutandis apply in
relation to analysis or tests.
Search and
seizure.
2 of 1974.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
706
23. The Central Government may, if it considers necessary, by notification, designate
any statutory authority or body to exercise the powers and perform the functions of the
Central Authority referred to in section 10.
24. A person aggrieved by any order passed by the Central Authority under
sections 20 and 21 may file an appeal to the National Commission within a period of thirty
days from the date of receipt of such order.
25. The Central Government may, after due appropriation made by Parliament by law in
this behalf, make to the Central Authority grants of such sums of money as that Government
may think fit for being utilised for the purposes of this Act.
26. (1) The Central Authority shall maintain proper accounts and other relevant records
and prepare an annual statement of accounts in such form and manner as may be prescribed
in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Central Authority shall be audited by the Comptroller and
Auditor-General of India at such intervals as may be specified by him and any expenditure
incurred in connection with such audit shall be payable by the Central Authority to the
Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India or any other person appointed by
him in connection with the audit of the accounts of the Central Authority shall have the same
rights, privileges and authority in connection with such audit as the Comptroller and
Auditor-General of India generally has, in connection with the audit of the Government
accounts and, in particular, shall have the right to demand the production of books, accounts,
connected vouchers and other documents and papers and to inspect any of the offices of
the Central Authority.
(4) The accounts of the Central Authority as certified by the Comptroller and
Auditor-General of India or any other person appointed by him in this behalf together with
the audit report thereon shall be forwarded annually to the Central Government which shall
cause the same to be laid before each House of Parliament.
27. (1) The Central Authority shall prepare once in every year, in such form, manner
and at such time as may be prescribed, an annual report giving full account of its activities
during the previous year and such other reports and returns, as may be directed, and copies
of such report and returns shall be forwarded to the Central Government.
(2) A copy of the annual report received under sub-section (1) shall be laid, as soon as
may be after it is received, before each House of Parliament.
CHAPTER IV
CONSUMER DISPUTES REDRESSAL COMMISSION
28. (1) The State Government shall, by notification, establish a District Consumer
Disputes Redressal Commission, to be known as the District Commission, in each district of
the State:
Provided that the State Government may, if it deems fit, establish more than one
District Commission in a district.
(2) Each District Commission shall consist of—
(a) a President; and
(b) not less than two and not more than such number of members as may be
prescribed, in consultation with the Central Government.
Designation
of any
statutory
authority or
body to
function as
Central
Authority.
Appeal.
Grants by
Central
Government.
Accounts and
audit.
Furnishing of
annual
reports, etc.
Establishment
of District
Consumer
Disputes
Redressal
Commission.
707
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
29. The Central Government may, by notification, make rules to provide for the
qualifications, method of recruitment, procedure for appointment, term of office, resignation
and removal of the President and members of the District Commission.
30. The State Government may, by notification, make rules to provide for salaries and
allowances and other terms and conditions of service of the President, and members of the
District Commission.
31. Any person appointed as President or, as the case may be, a member of the District
Commission immediately before the commencement of this Act shall hold office as such as
President or, as the case may be, as member till the completion of his term for which he has
been appointed.
32. If, at any time, there is a vacancy in the office of the President or member of a
District Commission, the State Government may, by notification, direct—
(a) any other District Commission specified in that notification to exercise the
jurisdiction in respect of that district also; or
(b) the President or a member of any other District Commission specified in that
notification to exercise the powers and discharge the functions of the President or
member of that District Commission also.
33. (1) The State Government shall provide the District Commission with such officers
and other employees as may be required to assist the District Commission in the discharge
of its functions.
(2) The officers and other employees of the District Commission shall discharge their
functions under the general superintendence of the President of the District Commission.
(3) The salaries and allowances payable to, and the other terms and conditions of
service of, the officers and other employees of the District Commission shall be such as may
be prescribed.
34. (1) Subject to the other provisions of this Act, the District Commission shall have
jurisdiction to entertain complaints where the value of the goods or services paid as
consideration does not exceed one crore rupees:
Provided that where the Central Government deems it necessary so to do, it may
prescribe such other value, as it deems fit.
(2) A complaint shall be instituted in a District Commission within the local limits of
whose jurisdiction,—
(a) the opposite party or each of the opposite parties, where there are more than
one, at the time of the institution of the complaint, ordinarily resides or carries on
business or has a branch office or personally works for gain; or
(b) any of the opposite parties, where there are more than one, at the time of the
institution of the complaint, actually and voluntarily resides, or carries on business or
has a branch office, or personally works for gain, provided that in such case the
permission of the District Commission is given; or
(c) the cause of action, wholly or in part, arises; or
(d) the complainant resides or personally works for gain.
Qualifications,
etc., of
President and
members of
District
Commission.
Salaries,
allowances and
other terms
and conditions
of service of
President and
members of
District
Commission.
Transitional
provision.
Vacancy in
office of
member of
District
Commission.
Officers and
other
employees of
District
Commission.
Jurisdiction of
District
Commission.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
708
(3) The District Commission shall ordinarily function in the district headquarters and
may perform its functions at such other place in the district, as the State Government may, in
consultation with the State Commission, notify in the Official Gazette from time to time.
35. (1) A complaint, in relation to any goods sold or delivered or agreed to be sold or
delivered or any service provided or agreed to be provided, may be filed with a District
Commission by—
(a) the consumer,—
(i) to whom such goods are sold or delivered or agreed to be sold or
delivered or such service is provided or agreed to be provided; or
(ii) who alleges unfair trade practice in respect of such goods or service;
(b) any recognised consumer association, whether the consumer to whom such
goods are sold or delivered or agreed to be sold or delivered or such service is provided
or agreed to be provided, or who alleges unfair trade practice in respect of such goods
or service, is a member of such association or not;
(c) one or more consumers, where there are numerous consumers having the
same interest, with the permission of the District Commission, on behalf of, or for the
benefit of, all consumers so interested; or
(d) the Central Government, the Central Authority or the State Government, as
the case may be:
Provided that the complaint under this sub-section may be filed electronically in such
manner as may be prescribed.
Explanation.—For the purposes of this sub-section, "recognised consumer
association" means any voluntary consumer association registered under any law for the
time being in force.
(2) Every complaint filed under sub-section (1) shall be accompanied with such fee
and payable in such manner, including electronic form, as may be prescribed.
36. (1) Every proceeding before the District Commission shall be conducted by the
President of that Commission and atleast one member thereof, sitting together:
Provided that where a member, for any reason, is unable to conduct a proceeding till it
is completed, the President and the other member shall continue the proceeding from the
stage at which it was last heard by the previous member.
(2) On receipt of a complaint made under section 35, the District Commission may, by
order, admit the complaint for being proceeded with or reject the same:
Provided that a complaint shall not be rejected under this section unless an opportunity
of being heard has been given to the complainant:
Provided further that the admissibility of the complaint shall ordinarily be decided
within twenty-one days from the date on which the complaint was filed.
(3) Where the District Commission does not decide the issue of admissibility of the
complaint within the period so specified, it shall be deemed to have been admitted.
37. (1) At the first hearing of the complaint after its admission, or at any later stage, if
it appears to the District Commission that there exists elements of a settlement which may be
acceptable to the parties, except in such cases as may be prescribed, it may direct the parties
to give in writing, within five days, consent to have their dispute settled by mediation in
accordance with the provisions of Chapter V.
(2) Where the parties agree for settlement by mediation and give their consent in
writing, the District Commission shall, within five days of receipt of such consent, refer the
Manner in
which
complaint
shall be made.
Proceedings
before
District
Commission.
Reference to
mediation.
709
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
matter for mediation, and in such case, the provisions of Chapter V, relating to mediation,
shall apply.
38. (1) The District Commission shall, on admission of a complaint, or in respect of
cases referred for mediation on failure of settlement by mediation, proceed with such
complaint.
(2) Where the complaint relates to any goods, the District Commission shall,—
(a) refer a copy of the admitted complaint, within twenty-one days from the date
of its admission to the opposite party mentioned in the complaint directing him to give
his version of the case within a period of thirty days or such extended period not
exceeding fifteen days as may be granted by it;
(b) if the opposite party on receipt of a complaint referred to him under clause (a)
denies or disputes the allegations contained in the complaint, or omits or fails to take
any action to represent his case within the time given by the District Commission,
proceed to settle the consumer dispute in the manner specified in clauses (c) to (g);
(c) if the complaint alleges a defect in the goods which cannot be determined
without proper analysis or test of the goods, obtain a sample of the goods from the
complainant, seal it and authenticate it in the manner as may be prescribed and refer
the sample so sealed to the appropriate laboratory along with a direction that such
laboratory to make an analysis or test, whichever may be necessary, with a view to
finding out whether such goods suffer from any defect alleged in the complaint or
from any other defect and to report its findings thereon to the District Commission
within a period of forty-five days of the receipt of the reference or within such extended
period as may be granted by it;
(d) before any sample of the goods is referred to any appropriate laboratory
under clause (c), require the complainant to deposit to the credit of the Commission
such fees as may be specified, for payment to the appropriate laboratory for carrying
out the necessary analysis or test in relation to the goods in question;
(e) remit the amount deposited to its credit under clause (d) to the appropriate
laboratory to enable it to carry out the analysis or test mentioned in clause (c) and on
receipt of the report from the appropriate laboratory, it shall forward a copy of the
report along with such remarks as it may feel appropriate to the opposite party;
(f) if any of the parties disputes the correctness of the findings of the appropriate
laboratory, or disputes the correctness of the methods of analysis or test adopted by
the appropriate laboratory, require the opposite party or the complainant to submit in
writing his objections with regard to the report made by the appropriate laboratory;
(g) give a reasonable opportunity to the complainant as well as the opposite
party of being heard as to the correctness or otherwise of the report made by the
appropriate laboratory and also as to the objection made in relation thereto under
clause (f) and issue an appropriate order under section 39.
(3) The District Commission shall, if the complaint admitted by it under sub-section (2)
of section 36 relates to goods in respect of which the procedure specified in sub-section (2)
cannot be followed, or if the complaint relates to any services,—
(a) refer a copy of such complaint to the opposite party directing him to give his
version of the case within a period of thirty days or such extended period not exceeding
fifteen days as may be granted by the District Commission;
(b) if the opposite party, on receipt of a copy of the complaint, referred to him
under clause (a) denies or disputes the allegations contained in the complaint, or
omits or fails to take any action to represent his case within the time given by the
District Commission, it shall proceed to settle the consumer dispute—
Procedure on
admission of
complaint.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
710
(i) on the basis of evidence brought to its notice by the complainant and
the opposite party, if the opposite party denies or disputes the allegations
contained in the complaint, or
(ii) ex parte on the basis of evidence brought to its notice by the
complainant, where the opposite party omits or fails to take any action to represent
his case within the time given by the Commission;
(c) decide the complaint on merits if the complainant fails to appear on the date
of hearing.
(4) For the purposes of sub-sections (2) and (3), the District Commission may, by
order, require an electronic service provider to provide such information, documents or
records, as may be specified in that order.
(5) No proceedings complying with the procedure laid down in sub-sections (1) and
(2) shall be called in question in any court on the ground that the principles of natural justice
have not been complied with.
(6) Every complaint shall be heard by the District Commission on the basis of affidavit
and documentary evidence placed on record:
Provided that where an application is made for hearing or for examination of parties in
person or through video conferencing, the District Commission may, on sufficient cause
being shown, and after recording its reasons in writing, allow the same.
(7) Every complaint shall be disposed of as expeditiously as possible and endeavour
shall be made to decide the complaint within a period of three months from the date of receipt
of notice by opposite party where the complaint does not require analysis or testing of
commodities and within five months if it requires analysis or testing of commodities:
Provided that no adjournment shall ordinarily be granted by the District Commission
unless sufficient cause is shown and the reasons for grant of adjournment have been recorded
in writing by the Commission:
Provided further that the District Commission shall make such orders as to the costs
occasioned by the adjournment as may be specified by regulations:
Provided also that in the event of a complaint being disposed of after the period so
specified, the District Commission shall record in writing, the reasons for the same at the time
of disposing of the said complaint.
(8) Where during the pendency of any proceeding before the District Commission, if
it appears necessary, it may pass such interim order as is just and proper in the facts and
circumstances of the case.
(9) For the purposes of this section, the District Commission shall have the same
powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a
suit in respect of the following matters, namely:—
(a) the summoning and enforcing the attendance of any defendant or witness
and examining the witness on oath;
(b) requiring the discovery and production of any document or other material
object as evidence;
(c) receiving of evidence on affidavits;
(d) the requisitioning of the report of the concerned analysis or test from the
appropriate laboratory or from any other relevant source;
(e) issuing of commissions for the examination of any witness, or document;
and
5 of 1908.
711
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(f) any other matter which may be prescribed by the Central Government.
(10) Every proceeding before the District Commission shall be deemed to be a judicial
proceeding within the meaning of sections 193 and 228 of the Indian Penal Code, and the
District Commission shall be deemed to be a criminal court for the purposes of section 195
and Chapter XXVI of the Code of Criminal Procedure, 1973.
(11) Where the complainant is a consumer referred to in sub-clause (v) of clause (5) of
section 2, the provisions of Order I Rule 8 of the First Schedule to the Code of Civil Procedure,
1908 shall apply subject to the modification that every reference therein to a suit or decree
shall be construed as a reference to a complaint or the order of the District Commission
thereon.
(12) In the event of death of a complainant who is a consumer or of the opposite party
against whom the complaint has been filed, the provisions of Order XXII of the First Schedule
to the Code of Civil Procedure, 1908 shall apply subject to the modification that every
reference therein to the plaintiff and the defendant shall be construed as reference to a
complainant or the opposite party, as the case may be.
39. (1) Where the District Commission is satisfied that the goods complained against
suffer from any of the defects specified in the complaint or that any of the allegations
contained in the complaint about the services or any unfair trade practices, or claims for
compensation under product liability are proved, it shall issue an order to the opposite party
directing him to do one or more of the following, namely:—
(a) to remove the defect pointed out by the appropriate laboratory from the
goods in question;
(b) to replace the goods with new goods of similar description which shall be
free from any defect;
(c) to return to the complainant the price, or, as the case may be, the charges paid
by the complainant along with such interest on such price or charges as may be
decided;
(d) to pay such amount as may be awarded by it as compensation to the consumer
for any loss or injury suffered by the consumer due to the negligence of the opposite
party:
Provided that the District Commission shall have the power to grant punitive
damages in such circumstances as it deems fit;
(e) to pay such amount as may be awarded by it as compensation in a product
liability action under Chapter VI;
(f) to remove the defects in goods or deficiencies in the services in question;
(g) to discontinue the unfair trade practice or restrictive trade practice and not to
repeat them;
(h) not to offer the hazardous or unsafe goods for sale;
(i) to withdraw the hazardous goods from being offered for sale;
(j) to cease manufacture of hazardous goods and to desist from offering services
which are hazardous in nature;
(k) to pay such sum as may be determined by it, if it is of the opinion that loss or
injury has been suffered by a large number of consumers who are not identifiable
conveniently:
Provided that the minimum amount of sum so payable shall not be less than
twenty-five per cent. of the value of such defective goods sold or service provided, as
the case may be, to such consumers;
Findings of
District
Commission.
45 of 1860.
2 of 1974.
5 of 1908.
5 of 1908.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
712
(l) to issue corrective advertisement to neutralise the effect of misleading
advertisement at the cost of the opposite party responsible for issuing such misleading
advertisement;
(m) to provide for adequate costs to parties; and
(n) to cease and desist from issuing any misleading advertisement.
(2) Any amount obtained under sub-section (1) shall be credited to such fund and
utilised in such manner as may be prescribed.
(3) In any proceeding conducted by the President and a member and if they differ on
any point or points, they shall state the point or points on which they differ and refer the
same to another member for hearing on such point or points and the opinion of the majority
shall be the order of the District Commission:
Provided that the other member shall give his opinion on such point or points referred
to him within a period of one month from the date of such reference.
(4) Every order made by the District Commission under sub-section (1) shall be signed
by the President and the member who conducted the proceeding:
Provided that where the order is made as per majority opinion under sub-section (3),
such order shall also be signed by the other member.
40. The District Commission shall have the power to review any of the order passed
by it if there is an error apparent on the face of the record, either of its own motion or on an
application made by any of the parties within thirty days of such order.
41. Any person aggrieved by an order made by the District Commission may prefer an
appeal against such order to the State Commission on the grounds of facts or law within a
period of forty-five days from the date of the order, in such form and manner, as may be
prescribed:
Provided that the State Commission may entertain an appeal after the expiry of the said
period of forty-five days, if it is satisfied that there was sufficient cause for not filing it within
that period:
Provided further that no appeal by a person, who is required to pay any amount in
terms of an order of the District Commission, shall be entertained by the State Commission
unless the appellant has deposited fifty per cent. of that amount in the manner as may be
prescribed:
Provided also that no appeal shall lie from any order passed under sub-section (1) of
section 81 by the District Commission pursuant to a settlement by mediation under
section 80.
42. (1) The State Government shall, by notification, establish a State Consumer
Disputes Redressal Commission, to be known as the State Commission, in the State.
(2) The State Commission shall ordinarily function at the State capital and perform its
functions at such other places as the State Government may in consultation with the State
Commission notify in the Official Gazette:
Provided that the State Government may, by notification, establish regional benches
of the State Commission, at such places, as it deems fit.
(3) Each State Commission shall consist of—
(a) a President; and
(b) not less than four or not more than such number of members as may be
prescribed in consultation with the Central Government.
Review by
District
Commission
in certain
cases.
Appeal
against order
of District
Commission.
Establishment
of State
Consumer
Disputes
Redressal
Commission.
713
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
43. The Central Government may, by notification, make rules to provide for the
qualification for appointment, method of recruitment, procedure of appointment, term of
office, resignation and removal of the President and members of the State Commission.
44. The State Government may, by notification, make rules to provide for salaries and
allowances and other terms and conditions of service of the President and members of the
State Commission.
45. Any person appointed as President or, as the case may be, a member of the State
Commission immediately before the commencement of this Act shall hold office as such, as
President or member, as the case may be, till the completion of his term.
46. (1) The State Government shall determine the nature and categories of the officers
and other employees required to assist the State Commission in the discharge of its functions
and provide the Commission with such officers and other employees as it may think fit.
(2) The officers and other employees of the State Commission shall discharge their
functions under the general superintendence of the President.
(3) The salaries and allowances payable to and the other terms and conditions of
service of, the officers and other employees of the State Commission shall be such as may be
prescribed.
47. (1) Subject to the other provisions of this Act, the State Commission shall have
jurisdiction—
(a) to entertain—
(i) complaints where the value of the goods or services paid as
consideration, exceeds rupees one crore, but does not exceed rupees ten crore:
Provided that where the Central Government deems it necessary so to do,
it may prescribe such other value, as it deems fit;
(ii) complaints against unfair contracts, where the value of goods or
services paid as consideration does not exceed ten crore rupees;
(iii) appeals against the orders of any District Commission within the
State; and
(b) to call for the records and pass appropriate orders in any consumer dispute
which is pending before or has been decided by any District Commission within the
State, where it appears to the State Commission that such District Commission has
exercised a jurisdiction not vested in it by law, or has failed to exercise a jurisdiction so
vested or has acted in exercise of its jurisdiction illegally or with material irregularity.
(2) The jurisdiction, powers and authority of the State Commission may be exercised
by Benches thereof, and a Bench may be constituted by the President with one or more
members as the President may deem fit:
Provided that the senior-most member shall preside over the Bench.
(3) Where the members of a Bench differ in opinion on any point, the points shall be
decided according to the opinion of the majority, if there is a majority, but if the members are
equally divided, they shall state the point or points on which they differ, and make a reference
to the President who shall either hear the point or points himself or refer the case for hearing
on such point or points by one or more of the other members and such point or points shall
Qualifications,
etc., of
President and
members of
State
Commission.
Salaries,
allowances and
other terms
and conditions
of service of
President and
members of
State
Commission.
Transitional
provision.
Officers and
employees of
State
Commission.
Jurisdiction of
State
Commission.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
714
be decided according to the opinion of the majority of the members who have heard the case,
including those who first heard it:
Provided that the President or the other members, as the case may be, shall give
opinion on the point or points so referred within a period of one month from the date of such
reference.
(4) A complaint shall be instituted in a State Commission within the limits of whose
jurisdiction,—
(a) the opposite party or each of the opposite parties, where there are more than
one, at the time of the institution of the complaint, ordinarily resides or carries on
business or has a branch office or personally works for gain; or
(b) any of the opposite parties, where there are more than one, at the time of the
institution of the complaint, actually and voluntarily resides, or carries on business or
has a branch office or personally works for gain, provided in such case, the permission
of the State Commission is given; or
(c) the cause of action, wholly or in part, arises; or
(d) the complainant resides or personally works for gain.
48. On the application of the complainant or of its own motion, the State Commission
may, at any stage of the proceeding, transfer any complaint pending before a District
Commission to another District Commission within the State if the interest of justice so
requires.
49. (1) The provisions relating to complaints under sections 35, 36, 37, 38 and 39 shall,
with such modifications as may be necessary, be applicable to the disposal of complaints by
the State Commission.
(2) Without prejudice to the provisions of sub-section (1), the State Commission may
also declare any terms of contract, which is unfair to any consumer, to be null and void.
50. The State Commission shall have the power to review any of the order passed by
it if there is an error apparent on the face of the record, either of its own motion or on an
application made by any of the parties within thirty days of such order.
51. (1) Any person aggrieved by an order made by the State Commission in exercise of
its powers conferred by sub-clause (i) or (ii) of clause (a) of sub-section (1) of section 47
may prefer an appeal against such order to the National Commission within a period of thirty
days from the date of the order in such form and manner as may be prescribed:
Provided that the National Commission shall not entertain the appeal after the expiry
of the said period of thirty days unless it is satisfied that there was sufficient cause for not
filing it within that period:
Provided further that no appeal by a person, who is required to pay any amount in
terms of an order of the State Commission, shall be entertained by the National Commission
unless the appellant has deposited fifty per cent. of that amount in the manner as may be
prescribed.
(2) Save as otherwise expressly provided under this Act or by any other law for the
time being in force, an appeal shall lie to the National Commission from any order passed in
appeal by any State Commission, if the National Commission is satisfied that the case
involves a substantial question of law.
(3) In an appeal involving a question of law, the memorandum of appeal shall precisely
state the substantial question of law involved in the appeal.
(4) Where the National Commission is satisfied that a substantial question of law is
involved in any case, it shall formulate that question and hear the appeal on that question:
Transfer of
cases.
Procedure
applicable to
State
Commission.
Review by
State
Commission in
certain cases.
Appeal to
National
Commission.
715
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
Provided that nothing in this sub-section shall be deemed to take away or abridge the
power of the National Commission to hear, for reasons to be recorded in writing, the appeal
on any other substantial question of law, if it is satisfied that the case involves such question
of law.
(5) An appeal may lie to the National Commission under this section from an order
passed ex parte by the State Commission.
52. An appeal filed before the State Commission or the National Commission, as the
case may be, shall be heard as expeditiously as possible and every endeavour shall be made
to dispose of the appeal within a period of ninety days from the date of its admission:
Provided that no adjournment shall ordinarily be granted by the State Commission or
the National Commission, as the case may be, unless sufficient cause is shown and the
reasons for grant of adjournment have been recorded in writing by such Commission:
Provided further that the State Commission or the National Commission, as the case
may be, shall make such orders as to the costs occasioned by the adjournment, as may be
specified by regulations:
Provided also that in the event of an appeal being disposed of after the period so
specified, the State Commission or the National Commission, as the case may be, shall
record in writing the reasons for the same at the time of disposing of the said appeal.
53. (1) The Central Government shall, by notification, establish a National Consumer
Disputes Redressal Commission, to be known as the National Commission.
(2) The National Commission shall ordinarily function at the National Capital Region
and perform its functions at such other places as the Central Government may in consultation
with the National Commission notify in the Official Gazette:
Provided that the Central Government may, by notification, establish regional Benches
of the National Commission, at such places, as it deems fit.
54. The National Commission shall consist of—
(a) a President; and
(b) not less than four and not more than such number of members as may be
prescribed.
55. (1) The Central Government may, by notification, make rules to provide for
qualifications, appointment, term of office, salaries and allowances, resignation, removal
and other terms and conditions of service of the President and members of the National
Commission:
Provided that the President and members of the National Commission shall hold office
for such term as specified in the rules made by the Central Government but not exceeding
five years from the date on which he enters upon his office and shall be eligible for
re-appointment:
Provided further that no President or members shall hold office as such after he has
attained such age as specified in the rules made by the Central Government which shall not
exceed,—
(a) in the case of the President, the age of seventy years;
(b) in the case of any other member, the age of sixty-seven years.
(2) Neither the salary and allowances nor the other terms and conditions of service of
President and members of the National Commission shall be varied to his disadvantage after
his appointment.
Hearing of
appeal.
Establishment
of National
Consumer
Disputes
Redressal
Commission.
Composition
of National
Commission.
Qualifications,
etc., of
President and
members of
National
Commission.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
716
56. The President and every other member appointed immediately before the
commencement of section 177 of the Finance Act, 2017 shall continue to be governed by the
provisions of the Consumer Protection Act, 1986 and the rules made thereunder as if this Act
had not come into force.
57. (1) The Central Government shall provide, in consultation with the President of the
National Commission, such number of officers and other employees to assist the National
Commission in the discharge of its functions as it may think fit.
(2) The officers and other employees of the National Commission shall discharge their
functions under the general superintendence of the President of the National Commission.
(3) The salaries and allowances payable to, and the other terms and conditions of
service of, the officers and other employees of the National Commission shall be such as
may be prescribed.
58. (1) Subject to the other provisions of this Act, the National Commission shall have
jurisdiction—
(a) to entertain—
(i) complaints where the value of the goods or services paid as
consideration exceeds rupees ten crore:
Provided that where the Central Government deems it necessary so to do,
it may prescribe such other value, as it deems fit;
(ii) complaints against unfair contracts, where the value of goods or
services paid as consideration exceeds ten crore rupees;
(iii) appeals against the orders of any State Commission;
(iv) appeals against the orders of the Central Authority; and
(b) to call for the records and pass appropriate orders in any consumer dispute
which is pending before or has been decided by any State Commission where it
appears to the National Commission that such State Commission has exercised a
jurisdiction not vested in it by law, or has failed to exercise a jurisdiction so vested, or
has acted in the exercise of its jurisdiction illegally or with material irregularity.
(2) The jurisdiction, powers and authority of the National Commission may be exercised
by Benches thereof and a Bench may be constituted by the President with one or more
members as he may deem fit:
Provided that the senior-most member of the Bench shall preside over the Bench.
(3) Where the members of a Bench differ in opinion on any point, the points shall be
decided according to the opinion of the majority, if there is a majority, but if the members are
equally divided, they shall state the point or points on which they differ, and make a reference
to the President who shall either hear the point or points himself or refer the case for hearing
on such point or points by one or more of the other members and such point or points shall
be decided according to the opinion of the majority of the members who have heard the case,
including those who first heard it:
Provided that the President or the other member, as the case may be, shall give opinion
on the point or points so referred within a period of two months from the date of such
reference.
59. (1) The provisions relating to complaints under sections 35, 36, 37, 38 and 39 shall,
with such modifications as may be considered necessary, be applicable to the disposal of
complaints by the National Commission.
(2) Without prejudice to sub-section (1), the National Commission may also declare
any terms of contract, which is unfair to any consumer to be null and void.
Transitional
provision.
Other officers
and
employees of
National
Commission.
Jurisdiction of
National
Commission.
Procedure
applicable to
National
Commission.
7 of 2017.
68 of 1986.
717
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
60. The National Commission shall have the power to review any of the order passed
by it if there is an error apparent on the face of the record, either of its own motion or on an
application made by any of the parties within thirty days of such order.
61. Where an order is passed by the National Commission ex parte, the aggrieved
party may make an application to the Commission for setting aside such order.
62. On the application of the complainant or of its own motion, the National Commission
may, at any stage of the proceeding, in the interest of justice, transfer any complaint pending
before the District Commission of one State to a District Commission of another State or
before one State Commission to another State Commission.
63. When the office of President of the National Commission is vacant or a person
occupying such office is, by reason of absence or otherwise, unable to perform the duties of
his office, these shall be performed by the senior-most member of the National Commission:
Provided that where a retired Judge of a High Court or a person who has been a
Judicial Member is a member of the National Commission, such member or where the number
of such members is more than one, the senior-most person amongst such members, shall
preside over the National Commission in the absence of President of that Commission.
64. No act or proceeding of the District Commission, the State Commission or the
National Commission shall be invalid by reason only of the existence of any vacancy amongst
its members or any defect in the constitution thereof.
65. (1) All notices, required by this Act to be served, shall be served by delivering or
transmitting a copy thereof by registered post acknowledgment due addressed to opposite
party against whom complaint is made or to the complainant by speed post or by such
courier service, approved by the District Commission, the State Commission or the National
Commission, as the case may be, or by any other mode of transmission of documents
including electronic means.
(2) Without prejudice to the provisions contained in sub-section (1), the notice required
by this Act may be served on an electronic service provider at the address provided by it on
the electronic platform from where it provides its services as such and for this purpose, the
electronic service provider shall designate a nodal officer to accept and process such notices.
(3) When an acknowledgment or any other receipt purporting to be signed by the
opposite party or his agent or, as the case may be, by the complainant is received by the
District Commission, the State Commission or the National Commission, as the case may be,
or postal article containing the notice is received back by such District Commission, State
Commission or the National Commission, with an endorsement purporting to have been
made by a postal employee or by any person authorised by the courier service to the effect
that the opposite party or his agent or complainant had refused to take delivery of the postal
article containing the notice or had refused to accept the notice by any other means specified
in sub-section (1) when tendered or transmitted to him, the District Commission or the State
Commission or the National Commission, as the case may be, shall declare that the notice
has been duly served on the opposite party or to the complainant, as the case may be:
Provided that where the notice was properly addressed, pre-paid and duly sent by
registered post acknowledgment due, a declaration referred to in this sub-section shall be
made notwithstanding the fact that the acknowledgment has been lost or misplaced, or for
any other reason, has not been received by the District Commission, the State Commission
or the National Commission, as the case may be, within thirty days from the date of issue of
notice.
Review by
National
Commission in
certain cases.
Power to set
aside ex parte
orders.
Transfer of
cases.
Vacancy in
office of
President of
National
Commission.
Vacancies or
defects in
appointment
not to
invalidate
orders.
Service of
notice, etc.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
718
(4) All notices required to be served on an opposite party or to complainant, as the
case may be, shall be deemed to be sufficiently served, if addressed in the case of the
opposite party, to the place where business or profession is carried on, and in case of the
complainant, the place where such person actually and voluntarily resides.
66. Where the National Commission or the State Commission, as the case may be, on
an application by a complainant or otherwise, is of the opinion that it involves the larger
interest of consumers, it may direct any individual or organisation or expert to assist the
National Commission or the State Commission, as the case may be.
67. Any person, aggrieved by an order made by the National Commission in exercise
of its powers conferred by sub-clause (i) or (ii) of clause (a) of sub-section (1) of section 58,
may prefer an appeal against such order to the Supreme Court within a period of thirty days
from the date of the order:
Provided that the Supreme Court may entertain an appeal after the expiry of the said
period of thirty days if it is satisfied that there was sufficient cause for not filing it within that
period:
Provided further that no appeal by a person who is required to pay any amount in
terms of an order of the National Commission shall be entertained by the Supreme Court
unless that person has deposited fifty per cent. of that amount in the manner as may be
prescribed.
68. Every order of a District Commission or the State Commission or the National
Commission, as the case may be, shall, if no appeal has been preferred against such order
under the provisions of this Act, be final.
69. (1) The District Commission, the State Commission or the National Commission
shall not admit a complaint unless it is filed within two years from the date on which the
cause of action has arisen.
(2) Notwithstanding anything contained in sub-section (1), a complaint may be
entertained after the period specified in sub-section (1), if the complainant satisfies the
District Commission, the State Commission or the National Commission, as the case may be,
that he had sufficient cause for not filing the complaint within such period:
Provided that no such complaint shall be entertained unless the District Commission
or the State Commission or the National Commission, as the case may be, records its reasons
for condoning such delay.
70. (1) The National Commission shall have the authority to lay down such adequate
standards in consultation with the Central Government from time to time, for better protection
of the interests of consumers and for that purpose, shall have administrative control over all
the State Commissions in the following matters, namely:—
(a) monitoring performance of the State Commissions in terms of their disposal
by calling for periodical returns regarding the institution, disposal and pendency of
cases;
(b) investigating into any allegations against the President and members of a
State Commission and submitting inquiry report to the State Government concerned
along with copy endorsed to the Central Government for necessary action;
(c) issuance of instructions regarding adoption of uniform procedure in the
hearing of matters, prior service of copies of documents produced by one party to the
opposite parties, furnishing of english translation of judgments written in any language,
speedy grant of copies of documents;
Experts to
assist
National
Commission
or State
Commission.
Appeal against
order of
National
Commission.
Finality of
orders.
Limitation
period.
Administrative
control.
719
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(d) overseeing the functioning of the State Commission or the District
Commission either by way of inspection or by any other means, as the National
Commission may like to order from time to time, to ensure that the objects and purposes
of the Act are best served and the standards set by the National Commission are
implemented without interfering with their quasi-judicial freedom.
(2) There shall be a monitoring cell to be constituted by the President of the National
Commission to oversee the functioning of the State Commissions from the administrative
point of view.
(3) The State Commission shall have administrative control over all the District
Commissions within its jurisdiction in all matters referred to in sub-section (1).
(4) The National Commission and the State Commissions shall furnish to the Central
Government periodically or as and when required, any information including the pendency
of cases in such form and manner as may be prescribed.
(5) The State Commission shall furnish, periodically or as and when required to the
State Government any information including pendency of cases in such form and manner as
may be prescribed.
71. Every order made by a District Commission, State Commission or the National
Commission shall be enforced by it in the same manner as if it were a decree made by a Court
in a suit before it and the provisions of Order XXI of the First Schedule to the Code of Civil
Procedure, 1908 shall, as far as may be, applicable, subject to the modification that every
reference therein to the decree shall be construed as reference to the order made under this
Act.
72. (1) Whoever fails to comply with any order made by the District Commission or the
State Commission or the National Commission, as the case may be, shall be punishable with
imprisonment for a term which shall not be less than one month, but which may extend to
three years, or with fine, which shall not be less than twenty-five thousand rupees, but
which may extend to one lakh rupees, or with both.
(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the
District Commission, the State Commission or the National Commission, as the case may be,
shall have the power of a Judicial Magistrate of first class for the trial of offences under
sub-section (1), and on conferment of such powers, the District Commission or the State
Commission or the National Commission, as the case may be, shall be deemed to be a Judicial
Magistrate of first class for the purposes of the Code of Criminal Procedure, 1973.
(3) Save as otherwise provided, the offences under sub-section (1) shall be tried
summarily by the District Commission or the State Commission or the National Commission,
as the case may be.
73. (1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973,
where an order is passed under sub-section (1) of section 72, an appeal shall lie, both on
facts and on law from—
(a) the order made by the District Commission to the State Commission;
(b) the order made by the State Commission to the National Commission; and
(c) the order made by the National Commission to the Supreme Court.
(2) Except as provided in sub-section (1), no appeal shall lie before any court, from
any order of a District Commission or a State Commission or the National Commission, as the
case may be.
(3) Every appeal under this section shall be preferred within a period of thirty days
from the date of order of a District Commission or a State Commission or the National
Commission, as the case may be:
Enforcement
of orders of
District
Commission,
State
Commission
and National
Commission.
Penalty for
non-
compliance of
order.
Appeal against
order passed
under section 72.
5 of 1908.
2 of 1974.
2 of 1974.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
720
Provided that the State Commission or the National Commission or the Supreme Court,
as the case may be, may entertain an appeal after the expiry of the said period of thirty days,
if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the
said period of thirty days.
CHAPTER V
MEDIATION
74. (1) The State Government shall establish, by notification, a consumer mediation
cell to be attached to each of the District Commissions and the State Commissions of that
State.
(2) The Central Government shall establish, by notification, a consumer mediation cell
to be attached to the National Commission and each of the regional Benches.
(3) A consumer mediation cell shall consist of such persons as may be prescribed.
(4) Every consumer mediation cell shall maintain—
(a) a list of empanelled mediators;
(b) a list of cases handled by the cell;
(c) record of proceeding; and
(d) any other information as may be specified by regulations.
(5) Every consumer mediation cell shall submit a quarterly report to the District
Commission, State Commission or the National Commission to which it is attached, in the
manner specified by regulations.
75. (1) For the purpose of mediation, the National Commission or the State Commission
or the District Commission, as the case may be, shall prepare a panel of the mediators to be
maintained by the consumer mediation cell attached to it, on the recommendation of a
selection committee consisting of the President and a member of that Commission.
(2) The qualifications and experience required for empanelment as mediator, the
procedure for empanelment, the manner of training empanelled mediators, the fee payable to
empanelled mediator, the terms and conditions for empanelment, the code of conduct for
empanelled mediators, the grounds on which, and the manner in which, empanelled mediators
shall be removed or empanelment shall be cancelled and other matters relating thereto, shall
be such as may be specified by regulations.
(3) The panel of mediators prepared under sub-section (1) shall be valid for a period of
five years, and the empanelled mediators shall be eligible to be considered for re-empanelment
for another term, subject to such conditions as may be specified by regulations.
76. The District Commission, the State Commission or the National Commission shall,
while nominating any person from the panel of mediators referred to in section 75, consider
his suitability for resolving the consumer dispute involved.
77. It shall be the duty of the mediator to disclose—
(a) any personal, professional or financial interest in the outcome of the consumer
dispute;
(b) the circumstances which may give rise to a justifiable doubt as to his
independence or impartiality; and
(c) such other facts as may be specified by regulations.
78. Where the District Commission or the State Commission or the National
Commission, as the case may be, is satisfied, on the information furnished by the mediator or
on the information received from any other person including parties to the complaint and
after hearing the mediator, it shall replace such mediator by another mediator.
Establishment
of consumer
mediation
cell.
Empanelment
of mediators.
Nomination of
mediators
from panel.
Duty of
mediator to
disclose
certain facts.
Replacement
of mediator
in certain
cases.
721
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
79. (1) The mediation shall be held in the consumer mediation cell attached to the
District Commission, the State Commission or the National Commission, as the case may be.
(2) Where a consumer dispute is referred for mediation by the District Commission or
the State Commission or the National Commission, as the case may be, the mediator nominated
by such Commission shall have regard to the rights and obligations of the parties, the
usages of trade, if any, the circumstances giving rise to the consumer dispute and such other
relevant factors, as he may deem necessary and shall be guided by the principles of natural
justice while carrying out mediation.
(3) The mediator so nominated shall conduct mediation within such time and in such
manner as may be specified by regulations.
80. (1) Pursuant to mediation, if an agreement is reached between the parties with
respect to all of the issues involved in the consumer dispute or with respect to only some of
the issues, the terms of such agreement shall be reduced to writing accordingly, and signed
by the parties to such dispute or their authorised representatives.
(2) The mediator shall prepare a settlement report of the settlement and forward the
signed agreement along with such report to the concerned Commission.
(3) Where no agreement is reached between the parties within the specified time or the
mediator is of the opinion that settlement is not possible, he shall prepare his report
accordingly and submit the same to the concerned Commission.
81. (1) The District Commission or the State Commission or the National Commission,
as the case may be, shall, within seven days of the receipt of the settlement report, pass
suitable order recording such settlement of consumer dispute and dispose of the matter
accordingly.
(2) Where the consumer dispute is settled only in part, the District Commission or the
State Commission or the National Commission, as the case may be, shall record settlement of
the issues which have been so settled and continue to hear other issues involved in such
consumer dispute.
(3) Where the consumer dispute could not be settled by mediation, the District
Commission or the State Commission or the National Commission, as the case may be, shall
continue to hear all the issues involved in such consumer dispute.
CHAPTER VI
PRODUCT LIABILITY
82. This Chapter shall apply to every claim for compensation under a product liability
action by a complainant for any harm caused by a defective product manufactured by a
product manufacturer or serviced by a product service provider or sold by a product seller.
83. A product liability action may be brought by a complainant against a product
manufacturer or a product service provider or a product seller, as the case may be, for any
harm caused to him on account of a defective product.
84. (1) A product manufacturer shall be liable in a product liability action, if—
(a) the product contains a manufacturing defect; or
(b) the product is defective in design; or
(c) there is a deviation from manufacturing specifications; or
(d) the product does not conform to the express warranty; or
(e) the product fails to contain adequate instructions of correct usage to prevent
any harm or any warning regarding improper or incorrect usage.
Procedure for
mediation.
Settlement
through
mediation.
Recording
settlement and
passing of
order.
Application of
Chapter.
Product
liability
action.
Liability of
product
manufacturer.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
722
(2) A product manufacturer shall be liable in a product liability action even if he proves
that he was not negligent or fraudulent in making the express warranty of a product.
85. A product service provider shall be liable in a product liability action, if—
(a) the service provided by him was faulty or imperfect or deficient or inadequate
in quality, nature or manner of performance which is required to be provided by or
under any law for the time being in force, or pursuant to any contract or otherwise; or
(b) there was an act of omission or commission or negligence or conscious
withholding any information which caused harm; or
(c) the service provider did not issue adequate instructions or warnings to
prevent any harm; or
(d) the service did not conform to express warranty or the terms and conditions
of the contract.
86. A product seller who is not a product manufacturer shall be liable in a product
liability action, if—
(a) he has exercised substantial control over the designing, testing,
manufacturing, packaging or labelling of a product that caused harm; or
(b) he has altered or modified the product and such alteration or modification
was the substantial factor in causing the harm; or
(c) he has made an express warranty of a product independent of any express
warranty made by a manufacturer and such product failed to conform to the express
warranty made by the product seller which caused the harm; or
(d) the product has been sold by him and the identity of product manufacturer
of such product is not known, or if known, the service of notice or process or warrant
cannot be effected on him or he is not subject to the law which is in force in India or the
order, if any, passed or to be passed cannot be enforced against him; or
(e) he failed to exercise reasonable care in assembling, inspecting or maintaining
such product or he did not pass on the warnings or instructions of the product
manufacturer regarding the dangers involved or proper usage of the product while
selling such product and such failure was the proximate cause of the harm.
87. (1) A product liability action cannot be brought against the product seller if, at the
time of harm, the product was misused, altered, or modified.
(2) In any product liability action based on the failure to provide adequate warnings or
instructions, the product manufacturer shall not be liable, if—
(a) the product was purchased by an employer for use at the workplace and the
product manufacturer had provided warnings or instructions to such employer;
(b) the product was sold as a component or material to be used in another
product and necessary warnings or instructions were given by the product manufacturer
to the purchaser of such component or material, but the harm was caused to the
complainant by use of the end product in which such component or material was
used;
(c) the product was one which was legally meant to be used or dispensed only
by or under the supervision of an expert or a class of experts and the product
manufacturer had employed reasonable means to give the warnings or instructions for
usage of such product to such expert or class of experts; or
(d) the complainant, while using such product, was under the influence of alcohol
or any prescription drug which had not been prescribed by a medical practitioner.
Liability of
product
service
provider.
Liability of
product sellers.
Exceptions to
product
liability
action.
723
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(3) A product manufacturer shall not be liable for failure to instruct or warn about a
danger which is obvious or commonly known to the user or consumer of such product or
which, such user or consumer, ought to have known, taking into account the characteristics
of such product.
CHAPTER VII
OFFENCES AND PENALTIES
88. Whoever, fails to comply with any direction of the Central Authority under
sections 20 and 21, shall be punished with imprisonment for a term which may extend to six
months or with fine which may extend to twenty lakh rupees, or with both.
89. Any manufacturer or service provider who causes a false or misleading
advertisement to be made which is prejudicial to the interest of consumers shall be punished
with imprisonment for a term which may extend to two years and with fine which may extend
to ten lakh rupees; and for every subsequent offence, be punished with imprisonment for a
term which may extend to five years and with fine which may extend to fifty lakh rupees.
90. (1) Whoever, by himself or by any other person on his behalf, manufactures for
sale or stores or sells or distributes or imports any product containing an adulterant shall be
punished, if such act—
(a) does not result in any injury to the consumer, with imprisonment for a term
which may extend to six months and with fine which may extend to one lakh rupees;
(b) causing injury not amounting to grievous hurt to the consumer, with
imprisonment for a term which may extend to one year and with fine which may extend
to three lakh rupees;
(c) causing injury resulting in grievous hurt to the consumer, with imprisonment
for a term which may extend to seven years and with fine which may extend to five lakh
rupees; and
(d) results in the death of a consumer, with imprisonment for a term which shall
not be less than seven years, but which may extend to imprisonment for life and with
fine which shall not be less than ten lakh rupees.
(2) The offences under clauses (c) and (d) of sub-section (1) shall be cognizable and
non-bailable.
(3) Notwithstanding the punishment under sub-section (1), the court may, in case of
first conviction, suspend any licence issued to the person referred to in that sub-section,
under any law for the time being in force, for a period up to two years, and in case of second
or subsequent conviction, cancel the licence.
Explanation.—For the purposes of this section,—
(a) "adulterant" means any material including extraneous matter which is
employed or used for making a product unsafe;
(b) "grievous hurt" shall have the same meaning as assigned to it in section 320
of the Indian Penal Code.
91. (1) Whoever, by himself or by any other person on his behalf, manufactures for
sale or stores or sells or distributes or imports any spurious goods shall be punished, if such
act—
(a) causing injury not amounting to grievous hurt to the consumer, with
imprisonment for a term which may extend to one year and with fine which may extend
to three lakh rupees;
Penalty for
non-
compliance of
direction of
Central
Authority.
Punishment
for false or
misleading
advertisement.
Punishment
for
manufacturing
for sale or
storing, selling
or distributing
or importing
products
containing
adulterant.
Punishment
for
manufacturing
for sale or for
storing or
selling or
distributing or
importing
spurious goods.
45 of 1860.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
724
(b) causing injury resulting in grievous hurt to the consumer, with imprisonment
for a term which may extend to seven years and with fine which may extend to five lakh
rupees;
(c) results in the death of a consumer, with imprisonment for a term which shall
not be less than seven years, but may extend to imprisonment for life and with fine
which shall not be less than ten lakh rupees.
(2) The offences under clauses (b) and (c) of sub-section (1) shall be cognizable and
non-bailable.
(3) Notwithstanding the punishment under sub-section (1), the court may, in case of
first conviction, suspend any licence issued to the person referred to in that sub-section,
under any law for the time being in force, for a period up to two years, and in case of second
or subsequent conviction, cancel the licence.
92. No cognizance shall be taken by a competent court of any offence under sections 88
and 89 except on a complaint filed by the Central Authority or any officer authorised by it in
this behalf.
93. The Director General or any other officer, exercising powers under section 22, who
knows that there are no reasonable grounds for so doing, and yet—
(a) searches, or causes to be searched any premises; or
(b) seizes any record, register or other document or article,
shall, for every such offence, be punished with imprisonment for a term which may extend to
one year, or with fine which may extend to ten thousand rupees or with both.
CHAPTER VIII
MISCELLANEOUS
94. For the purposes of preventing unfair trade practices in e-commerce, direct selling
and also to protect the interest and rights of consumers, the Central Government may take
such measures in the manner as may be prescribed.
95. The Presidents and members of the District Commission, the State Commission
and the National Commission, and officers and other employees thereof, the Chief
Commissioner and the Commissioner of the Central Authority, the Director General, the
Additional Director General, the Director, the Joint Director, the Deputy Director and the
Assistant Director and all other officers and employees of the Central Authority and other
persons performing any duty under this Act, while acting or purporting to act in pursuance
of any of the provisions of this Act, shall be deemed to be public servants within the
meaning of section 21 of the Indian Penal Code.
96. (1) Any offence punishable under sections 88 and 89, may, either before or after
the institution of the prosecution, be compounded, on payment of such amount as may be
prescribed:
Provided that no compounding of such offence shall be made without the leave of the
court before which a complaint has been filed under section 92:
Provided further that such sum shall not, in any case, exceed the maximum amount of
the fine, which may be imposed under this Act for the offence so compounded.
(2) The Central Authority or any officer as may be specially authorised by him in this
behalf, may compound offences under sub-section (1).
Cognizance of
offence by
court.
Vexatious
search.
Measures to
prevent unfair
trade
practices in
e-commerce,
direct selling,
etc.
Presidents,
members,
Chief
Commissioner,
Commissioner
and certain
officers to be
public
servants.
Compounding
of offences.
45 of 1860.
725
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(3) Nothing in sub-section (1) shall apply to person who commits the same or similar
offence, within a period of three years from the date on which the first offence, committed by
him, was compounded.
Explanation.—For the purposes of this sub-section, any second or subsequent offence
committed after the expiry of a period of three years from the date on which the offence was
previously compounded, shall be deemed to be a first offence.
(4) Where an offence has been compounded under sub-section (1), no proceeding or
further proceeding, as the case may be, shall be taken against the offender in respect of the
offence so compounded.
(5) The acceptance of the sum of money for compounding an offence in accordance
with sub-section (1) by the Central Authority or an officer of the Central Authority empowered
in this behalf shall be deemed to amount to an acquittal within the meaning of the Code of
Criminal Procedure, 1973.
97. The penalty collected under section 21 and the amount collected under section 96
shall be credited to such fund as may be prescribed.
98. No suit, prosecution or other legal proceeding shall lie against the Presidents and
members of the District Commission, the State Commission and the National Commission,
the Chief Commissioner, the Commissioner, any officer or employee and other person
performing any duty under this Act, for any act which is in good faith done or intended to be
done in pursuance of this Act or under any rule or order made thereunder.
99. (1) Without prejudice to the foregoing provisions of this Act, the Central Authority,
shall, in exercise of its powers or the performance of its functions under this Act, be bound
by such directions on questions of policy, as the Central Government may give in writing to
it from time to time:
Provided that the Central Authority shall, as far as practicable, be given an opportunity
to express its views before any direction is given under this sub-section.
(2) The decision of the Central Government whether a question is one of policy or not
shall be final.
100. The provisions of this Act shall be in addition to and not in derogation of the
provisions of any other law for the time being in force.
101. (1) The Central Government may, by notification, make rules for carrying out any
of the provisions contained in this Act.
(2) Without prejudice to the generality of the foregoing power, such rules may provide
for, —
(a) the other class or classes of persons including public utility entities under
clause (19) of section 2;
(b) the contest, lottery, game of chance or skill which are to be exempted under
item (b) of sub-clause (iii) of clause (47) of section 2;
(c) the manner of issuing bill or cash memo or receipt for goods sold or services
rendered under sub-clause (vii) of clause (47) of section 2;
(d) the number of other official or non-official members of the Central Council
under clause (b) of sub-section (2) of section 3;
(e) the time and place of meeting of Central Council and the procedure for the
transaction of its business under sub-section (2) of section 4;
(f) the number of Commissioners in the Central Authority under sub-section (2)
of section 10;
Manner of
crediting
penalty.
Protection of
action taken
in good faith.
Power to give
directions by
Central
Government.
Act not in
derogation of
any other law.
Power of
Central
Government
to make rules.
2 of 1974.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
726
(g) the qualifications for appointment, method of recruitment, procedure of
appointment, term of office, salaries and allowances, resignation, removal and other
terms and conditions of service of the Chief Commissioner and other Commissioners
of the Central Authority under section 11;
(h) the salaries and allowances payable to, and the other terms and conditions
of service of, the officers and other employees of the Central Authority under
sub-section (2) of section 13;
(i) the qualifications for appointment of Director General, Additional Director
General, Director, Joint Director, Deputy Director and Assistant Director and the manner
of appointment under sub-section (2) of section 15;
(j) the manner of taking copies or extracts of document, record or article seized or
produced before returning to the person under sub-section (3) of section 22;
(k) the officer and the manner of disposing of articles which are subject to
speedy or natural decay under sub-section (4) of section 22;
(l) the form and manner for preparing annual statement of accounts by the
Central Authority in consultation with the Comptroller and Auditor-General of India
under sub-section (1) of section 26;
(m) the form in which, and the time within which, an annual report, other reports
and returns may be prepared by the Central Authority under sub-section (1) of
section 27;
(n) the qualifications for appointment, method of recruitment, procedure for
appointment, term of office, resignation and removal of President and members of the
District Commission under section 29;
(o) the other value of goods and services in respect of which the District
Commission shall have jurisdiction to entertain complaints under proviso to
sub-section (1) of section 34;
(p) the manner of electronically filing complaint under the proviso to sub-section (1)
of section 35;
(q) the fee, electronic form and the manner of payment of fee for filing complaint
under sub-section (2) of section 35;
(r) the cases which may not be referred for settlement by mediation under
sub-section (1) of section 37;
(s) the manner of authentication of goods sampled in case of the National
Commission under clause (c) of sub-section (2) of section 38;
(t) any other matter which may be prescribed under clause (f) of sub-section (9)
of section 38;
(u) the fund where the amount obtained may be credited and the manner of
utilisation of such amount under sub-section (2) of section 39;
(v) the form and the manner in which appeal may be preferred to the State
Commission under section 41;
(w) the qualifications for appointment, method of recruitment, procedure for
appointment, term of office, resignation and removal of the President and members of
the State Commission under section 43;
(x) the other value of goods and services in respect of which the State Commission
shall have jurisdiction under the proviso to sub-clause (i) of clause (a) of sub-section (1)
of section 47;
727
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(y) the form and manner of filing appeal to the National Commission, and the
manner of depositing fifty per cent. of the amount before filing appeal, under
sub-section (1) of section 51;
(z) the number of members of the National Commission under clause (b) of
section 54;
(za) the qualifications, appointment, term of office, salaries and allowances,
resignation, removal and other terms and conditions of service of the President and
members of the National Commission under sub-section (1) of section 55;
(zb) the salaries and allowances payable to, and other terms and conditions of
service of, the officers and other employees of the National Commission under
sub-section (3) of section 57;
(zc) the other value of goods and services in respect of which the National
Commission shall have jurisdiction under the proviso to sub-clause (i) of clause (a) of
sub-section (1) of section 58;
(zd) the manner of depositing fifty per cent. of the amount under the second
proviso to section 67;
(ze) the form in which the National Commission and the State Commission shall
furnish information to the Central Government under sub-section (4) of section 70;
(zf) the persons in the consumer mediation cell under sub-section (3) of
section 74;
(zg) the measures to be taken by the Central Government to prevent unfair trade
practices in e-commerce, direct selling under section 94;
(zh) the amount for compounding offences under sub-section (1) of section 96;
(zi) the fund to which the penalty and amount collected shall be credited under
section 97; and
(zj) any other matter which is to be, or may be, prescribed, or in respect of which
provisions are to be, or may be, made by rules.
102. (1) The State Governments may, by notification, make rules for carrying out the
provisions of this Act:
Provided that the Central Government may, frame model rules in respect of all or any of
the matters with respect to which the State Government may make rules under this section,
and where any such model rules have been framed in respect of any such matter, they shall
apply to the State until the rules in respect of that matter is made by the State Government
and while making any such rules, so far as is practicable, they shall conform to such model
rules.
(2) In particular, and without prejudice to the generality of the foregoing power, such
rules may provide for all or any of the following matters, namely:—
(a) the other class or classes of persons including public utility entities under
clause (19) of section 2;
(b) the contest, lottery, game of chance or skill which are to be exempted under
item (b) of sub-clause (iii) of clause (47) of section 2;
(c) the number of other official or non-official members of the State Council
under clause (b) of sub-section (2) of section 6;
(d) the time and place of meeting of the State Council and the procedure for the
transaction of its business under sub-section (4) of section 6;
(e) the number of other official and non-official members of District Council
under clause (b) of sub-section (2) of section 8;
(f) the time and place of meeting of the District Council and procedure for the
transaction of its business under sub-section (4) of section 8;
Power of
State
Government
to make rules.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
728
(g) the number of members of the District Commission under clause (b) of
sub-section (2) of section 28;
(h) the salaries and allowances payable to, and other terms and conditions of
service of, the President and members of the District Commission under section 30;
(i) the salaries and allowances payable to, and other terms and conditions of
service of, the officers and other employees of the District Commission under
sub-section (3) of section 33;
(j) the manner of authentication of goods sampled by the State Commission and
the District Commission under clause (c) of sub-section (2) of section 38;
(k) the manner of depositing fifty per cent. of the amount before filing appeal
under second proviso to section 41;
(l) the number of members of the State Commission under sub-section (3) of
section 42;
(m) the salaries and allowances payable to, and other terms and conditions of
service of, the President and members of the State Commission under section 44;
(n) the salaries and allowances payable to, and other terms and conditions of
service of, the officers and other employees of the State Commission under
sub-section (3) of section 46;
(o) the form in which the State Commission shall furnish information to the State
Government under sub-section (5) of section 70;
(p) the persons in the consumer mediation cell under sub-section (3) of
section 74;
(q) any other matter which is to be, or may be prescribed, or in respect of which
provisions are to be, or may be, made by rules.
103. (1) The National Commission may, with the previous approval of the Central
Government, by notification, make regulations not inconsistent with this Act to provide for
all matters for which provision is necessary or expedient for the purpose of giving effect to
the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such
regulations may make provisions for—
(a) the costs for adjournment to be imposed by the District Commission under
the second proviso to sub-section (7) of section 38;
(b) the costs for adjournment to be imposed by the State Commission or the
National Commission, as the case may be, under the second proviso to section 52;
(c) the maintenance of any other information by the consumer mediation cell
under sub-section (4) of section 74;
(d) the manner of submission of quarterly report by consumer mediation cell to
the District Commission, the State Commission or the National Commission under
sub-section (5) of section 74;
(e) the qualifications and experience required for empanelment as mediator, the
procedure for empanelment, the manner of training empanelled mediators, the fee
payable to empanelled mediator, the terms and conditions for empanelment, the code
of conduct for empanelled mediators, the grounds on which, and the manner in which,
empanelled mediators shall be removed or empanelment shall be cancelled and the
other matters relating thereto under sub-section (2) of section 75;
Power of
National
Commission
to make
regulations.
729
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
(f) the conditions for re-empanelment of mediators for another term under
sub-section (3) of section 75;
(g) the other facts to be disclosed by mediators under clause (c) of section 77;
(h) the time within which, and the manner in which, mediation may be conducted
under sub-section (3) of section 79; and
(i) such other matter for which provision is to be, or may be, made by regulation.
104. (1) The Central Authority may, with the previous approval of the Central
Government, by notification, make regulations not inconsistent with this Act, for the purpose
of giving effect to the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such
regulations may provide for all or any of the following matters, namely:—
(a) the procedure for engaging experts and professionals and the number of
such experts and professionals under sub-section (3) of section 13;
(b) the procedure for transaction of business and the allocation of business of
the Chief Commissioner and Commissioner under sub-section (1) of section 14;
(c) the form, manner and time within which, inquiries or investigation made by
the Director-General shall be submitted to the Central Authority under sub-section (5)
of section 15; and
(d) such other matter for which provision is to be, or may be, made by regulation.
105. (1) Every rule and every regulation made under this Act shall be laid, as soon as
may be after it is made, before each House of Parliament, while it is in session, for a total
period of thirty days which may be comprised in one session or in two or more successive
sessions, and if, before the expiry of the session immediately following the session or the
successive sessions aforesaid, both Houses agree in making any modification in the rule or
regulation or both Houses agree that the rule or regulation shall thereafter have effect only
in such modified form or be of no effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the validity of anything previously
done under that rule or regulation.
(2) Every rule made by a State Government under this Act shall be laid as soon as may
be after it is made, before the State Legislature.
106. If any difficulty arises in giving effect to the provisions of this Act, the Central
Government may, by order in the Official Gazette, make such provisions not inconsistent
with the provisions of this Act as appear to it to be necessary or expedient for removing the
difficulty:
Provided that no such order shall be made after the expiry of a period of two years
from the commencement of this Act.
107. (1) The Consumer Protection Act, 1986 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken or purported to
have been done or taken under the Act hereby repealed shall, in so far as it is not inconsistent
with the provisions of this Act, be deemed to have been done or taken under the corresponding
provisions of this Act.
Power of
Central
Authority to
make
regulations.
Rules and
regulations to
be laid before
each House of
Parliament.
Power to
remove
difficulties.
Repeal and
savings.
68 of 1986.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
730
(3) The mention of particular matters in sub-section (2) shall not be held to prejudice
or affect the general application of section 6 of the General Clauses Act, 1897 with regard to
the effect of repeal.
10 of 1897.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
731
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
New Delhi, the 9th August, 2019
The following Act of Parliament received the assent of the President on the
9th August, 2019, and is hereby re-published for general information:—
THE PUBLIC PREMISES (EVICTION OF UNAUTHORISED OCCUPANTS)
AMENDMENT ACT, 2019.
NO. 36 of 2019
An Act further to amend the Public Premises (Eviction of Unauthorised Occupants)
Act, 1971.
Amendment of
section 2.
Short title and
commencement.
BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
1. (1) This Act may be called the Public Premises (Eviction of Unauthorised Occupants)
Amendment Act, 2019.
(2) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint.
2. In the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 (hereinafter
referred to as the principal Act), in section 2, clause (fa) and clause (fb) shall be renumbered
as clause (fb) and (fc) respectively, and before clause (fb) as so renumbered, the following
clause shall be inserted, namely:—
'(fa) "residential accommodation occupation" in relation to any public premises
means occupation by any person on grant of licence to him to occupy such premises
on the basis of an order of allotment for a fixed tenure or for a period he holds office, in
accordance with the rules and instructions issued in this regard, made under the
authority of the Central Government, a State Government, a Union territory
Administration or a statutory authority, as the case may be;'.
40 of 1971.
3. In the principal Act, after section 3A, the following section shall be inserted, namely:—
"3B. (1) Notwithstanding anything contained in section 4 or section 5, if the
estate officer has information that any person, who was granted residential
accommodation occupation, is in unauthorised occupation of the said residential
accommodation, he shall—
(a) forthwith issue notice in writing calling upon such person to show
cause within a period of three working days why an order of eviction should not
be made;
(b) cause the notice to be served by having it affixed on the outer door or
some other conspicuous part of the said residential accommodation, and in
such other manner as may be prescribed, whereupon the notice shall be deemed
to have been served upon such person.
(2) The estate officer shall, after considering the cause, if any, shown by the
person on whom the notice is served under sub-section (1) and after making such
inquiry as it deems expedient in the circumstances of the case, for reasons to be
recorded in writing, make an order of eviction of such person.
Insertion of
new section
3B.
Eviction from
residential
accommodation.
TAMIL NADU GOVERNMENT GAZETTE
[Part IV—Sec. 4
732
(2) The estate officer shall, after considering the cause, if any, shown by the
person on whom the notice is served under sub-section (1) and after making such
inquiry as it deems expedient in the circumstances of the case, for reasons to be
recorded in writing, make an order of eviction of such person.
(3) If the person in unauthorised occupation refuses or fails to comply with the
order of eviction referred to in sub-section (2), the estate officer may evict such
person from the residential accommodation and take possession thereof and may, for
that purpose, use such force as may be necessary.".
4. In section 7 of the principal Act, after sub-section (3), the following sub-section
shall be inserted, namely:—
"(3A) If the person in unauthorised occupation of residential accommodation
challenges the eviction order passed by the estate officer under sub-section (2) of
section 3B in any court, he shall pay damages for every month for the residential
accommodation held by him.".
Amendment
of section 7.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
733
Oct. 23, 2019]
TAMIL NADU GOVERNMENT GAZETTE
BE it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—
1. This Act may be called the Supreme Court (Number of Judges) Amendment
Act, 2019.
2. In section 2 of the Supreme Court (Number of Judges) Act, 1956, for the word
"thirty", the word "thirty-three" shall be substituted.
Short title.
Amendment
of section 2.
55 of 1956.
New Delhi, the 9th August, 2019
The following Act of Parliament received the assent of the President on the
9th August, 2019, and is hereby re-published for general information:—
THE SUPREME COURT (NUMBER OF JUDGES) AMENDMENT ACT, 2019.
NO. 37 of 2019
An Act further to amend the Supreme Court (Number of Judges) Act, 1956.
Dක. G. Nඉකඉඡඉඖඉ Rඉඒඝ,
Secretary to the Government of India.
(Re-published by Order of the Governor)
K. RAVIKUMAR,
Additional Secretary to Government,
Law Department.
PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU