[3]

Ex-IV-2—268-62

No. 62]

CHENNAI, SATURDAY, FEBRUARY 15, 2020

Maasi 3, Vikari, Thiruvalluvar Aandu–2051

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2020

[Price: Rs. 13.60 Paise.

Part IV—Section 2

Tamil Nadu Acts and Ordinances

CONTENTS

Pages.

ACTS:

No. 2 of 2020—The Tamil Nadu Agricultural Produce Marketing (Regulation) Amendment

Act, 2020.

No. 3 of 2020—The Tamil Nadu Regulation of Rights and Responsibilities of Landlords and

Tenants Amendment Act, 2020.

.. ..

5-6

No. 4 of 2020—The Tamil Nadu District Municipalities Amendment Act, 2020.

.. ..

7-10

No. 5 of 2020—The Tamil Nadu Municipal Laws Amendment Act, 2020

11-18

No. 6 of 2020—The Tamil Nadu Municipal Laws (Second Amendment) Act, 2020

19-22

No. 7 of 2020—The Tamil Nadu Panchayats (Amendment) Act, 2020.

23-24

No. 8 of 2020—The Tamil Nadu Panchayats (Second Amendment) Act, 2020 ..

25-26

No. 9 of 2020—The Tamil Nadu Dr.Ambedkar Law University (Amendment) Act, 2020

27-28

No. 10 of 2020—The Tamil Nadu Goods and Services Tax (Amendment) Act, 2020 .. ..

29-36

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

An Act further to amend the Tamil Nadu Agricultural

Produce Marketing (Regulation) Act, 1987.

Bඍ it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as follows:—

Short title and

commencement.

1. (1) This Act may be called the Tamil Nadu Agricultural

Produce Marketing (Regulation) Amendment Act, 2020.

(2) It shall be deemed to have come into force on the

27th day of November 2019.

Amendment of

section 33.

In section 33 of the Tamil Nadu Agricultural Produce

Marketing (Regulation) Act, 1987 in the proviso to sub-section (1),

for the expression “eight years and six months”, the expression “nine

years” shall be substituted.

Tamil Nadu Act

27 of 1989.

Repeal and saving.

(1) The Tamil Nadu Agricultural Produce Marketing

(Regulation) Third Amendment Ordinance, 2019 is hereby repealed.

Tamil Nadu

Ordinance 9 of

2019.

(2) Notwithstanding such repeal, anything done or any

action taken under the Tamil Nadu Agricultural Produce Marketing

(Regulation) Act, 1987, as amended by the said Ordinance, shall be

deemed to have been done or taken under the said Act, as amended

by this Act.

Tamil Nadu Act

27 of 1989.

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 2 OF 2020.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

An Act further to amend the Tamil Nadu Regulation of Rights

and Responsibilities of Landlords and Tenants Act, 2017.

Bඍ it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as

follows:—

1. (1) This Act may be called the Tamil Nadu Regulation of

Rights and Responsibilities of Landlords and Tenants (Amendment)

Act, 2020.

Short title and

commencement.

(2) It shall be deemed to have come into force on the

20th day of September 2019.

Tamil Nadu Act 42 of

2017.

2. In section 4 of the Tamil Nadu Regulation of Rights and

Responsibilities of Landlords and Tenants Act, 2017, in sub-section

(2), for the expression “two hundred and ten days”, the expression

“ﬁ ve hundred and seventy ﬁ ve days” shall be substituted.

Amendment of

section 4.

Tamil Nadu

Ordinance 5 of

2019.

3. (1) The Tamil Nadu Regulation of Rights and Responsibilities

of Landlords and Tenants (Second Amendment) Ordinance, 2019 is

hereby repealed.

Repeal and saving.

Tamil Nadu Act 42 of

2017.

(2) Notwithstanding such repeal, anything done or any

action taken under the Tamil Nadu Regulation of Rights and

Responsibilities of Landlords and Tenants Act, 2017, as amended

by the said Ordinance, shall be deemed to have been done or taken

under the said Act, as amended by this Act.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 3 OF 2020.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 4 OF 2020.

Bඍ it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as

follows:—

1. (1) This Act may be called the Tamil Nadu District

Municipalities (Amendment) Act, 2020.

Short title and

commencement.

(2) Clause (b) of section 10 shall be deemed to have come

into force on the 12th day of November 2019 and all the remaining

provisions of this Act shall be deemed to have come into force on

the 6th day of January 2011.

Tamil Nadu Act V of

1920.

2. In section 3 of the Tamil Nadu District Municipalities Act,

1920 (hereinafter referred to as the principal Act),—

Amendment of

section 3.

(a) in clause (7-A), the expression “Third Grade

Municipality” shall be omitted;

(b) in clause (12-C), the expression “the Third Grade

Municipality” shall be omitted;

Municipality or” shall be omitted;

(d) clause (29-AA) shall be omitted.

3. Chapter I-A of the principal Act shall be omitted.

Omission of Chapter

I-A.

4. In section 24-A of the principal Act, for the expression “Third

Grade Municipality”, the expression “Town Panchayat” shall be

substituted.

Amendment of

section 24-A.

5. In section 28 of the principal Act, in sub-section (1), for clause

(a), the following clause shall be substituted, namely:—

Amendment of

section 28.

“(a) in the case of town panchayats, the persons referred to in

sub-section (2) of section 3-Q;”.

6. In section 30 of the principal Act, in Explanation-II, for clause

(a), the following clause shall be substituted, namely:—

Amendment of

section 30.

“(a) in the case of town panchayats, the persons referred to in

sub-section (2) of section 3-Q;”.

7. In section 43-B of the principal Act,—

Amendment of

section 43-B.

(a) in the marginal heading, for the expression “Third

Grade Municipalities and Town Panchayats”, the expression “Town

Panchayats” shall be substituted;

(b) in sub-section (1), for the expression “Third Grade

Municipalities and Town Panchayats”, the expression “Town

Panchayats” shall be substituted.

An Act further to amend the Tamil Nadu District Municipalities Act, 1920.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 43-BB.

8. In section 43-BB of the principal Act, in sub-section (1), for

the expression “Third Grade Municipality and Town Panchayat”, the

expression “Town Panchayat” shall be substituted.

Amendment of

section 49-A.

9. In section 49-A of the principal Act, for the expression “Third

Grade Municipality”, the expression “town panchayat” shall be

substituted.

Amendment of

section 50.

10. In section 50 of the principal Act, in sub-section (1),—

(a) the expression “clauses (b) and (c) of sub-section (2) of

section 3-C or” shall be omitted;

(b) for the expression “(a) becomes of unsound mind”, the

following expression shall be substituted, namely:—

“(b) becomes of unsound mind;”.

Amendment of

section 68.

11. In section 68 of the principal Act, in sub-section (1), in

THE TABLE, for the expression “III Grade Municipalities and town

panchayats”, the expression “Town panchayats” shall be substituted.

Amendment of

section 124-B.

12. In section 124-B of the principal Act, in sub-section (1), for

the expression “Third Grade Municipalities”, wherever it occurs, the

expression “town panchayats” shall be substituted.

Amendment of

section 223-A.

13. In section 223-A of the principal Act, in sub-section (1),

for the expression “third grade municipality, town panchayat or

municipality”, the expression “town panchayat or municipality” shall

be substituted.

Amendment of

section 223-B.

14. In section 223-B of the principal Act, in sub-section (1),

for the expression “third grade municipality, town panchayat or

municipality”, the expression “town panchayat or municipality” shall

be substituted.

Amendment of

section 285-C.

15. In section 285-C of the principal Act, in sub-section (5),

for the expression “municipality, town panchayat or Third Grade

Municipality”, the expression “municipality or town panchayat” shall

be substituted.

Amendment of

section 285-CC.

16. In section 285-CC of the principal Act,—

(a) in sub-section (1), in THE TABLE, for the expression

“Third Grade Municipalities”, the expression “Town Panchayats”

shall be substituted.

(b) in sub-section (2), for the expression “municipality,

town panchayat or Third Grade Municipality”, the expression

“municipality or town panchayat” shall be substituted.

Amendment of

section 357-A.

17. In section 357-A of the principal Act, including marginal

heading, for the expression “including Third Grade Municipality and

Town Panchayat”, the expression “including Town Panchayat” shall

be substituted.

Amendment of

section 370.

18. In section 370 of the principal Act, in sub-section (3), for the

expression “Third Grade Municipality”, occurring in two places, the

expression “Town Panchayat” shall be substituted.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

19. In section 373 of the principal Act,—

Amendment of

section 373.

(a) in the marginal heading, for the expression “Third Grade

Municipality”, the expression “town panchayat” shall be substituted;

(b) in the opening part and in clauses (d) and (j), for the

expression “transitional area”, the expression “panchayat town”

shall be substituted;

area a Third Grade Municipality”, the expression “for the panchayat

town, a town panchayat” shall be substituted;

(d) in clauses (c), (f), (g), (h), (i) and (j), for the expression

“Third Grade Municipality” wherever it occurs, the expression “town

panchayat” shall be substituted.

20. In section 374 of the principal Act, for the expression “Third

Grade Municipality”, the expression “town panchayat” shall be

substituted.

Amendment of

section 374.

21. Section 375 of the principal Act shall be omitted.

Omission of section

375.

22. Section 376 of the principal Act shall be omitted.

Omission of section

376.

23. The expressions “Third Grade Municipality”, “Third Grade

Municipalities”, “the Third Grade Municipalities”, “or the Third Grade

Municipalities”, “or a Third Grade Municipality”, “or Third Grade

Municipality”, “or of a Third Grade Municipality” and “Third Grade

Municipalities and” occurring in any rules, by-law, notiﬁ cation or

order made under the principal Act shall be omitted.

Omission of certain

expressions.

Tamil Nadu

Ordinance 6 of

2019.

24. (1) The Tamil Nadu District Municipalities (Amendment)

Ordinance, 2019 is hereby repealed.

Repeal and saving.

(2) Notwithstanding such repeal, anything done or any

action taken under the principal Act, as amended by the said

Ordinance, shall be deemed to have been done or taken under the

principal Act, as amended by this Act.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

An Act further to amend the laws relating to the Municipal

Corporations and Municipalities in the State of Tamil Nadu.

Bඍ it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as

follows:—

PART – I.

PRELIMINARY.

1. (1) This Act may be called the Tamil Nadu Municipal Laws

(Amendment) Act, 2020.

Short title and

commence-

ment.

(2) It shall be deemed to have come into force on the

19th day of November 2019.

PART – II.

AMENDMENTS TO THE CHENNAI CITY MUNICIPAL

CORPORATION ACT, 1919.

Tamil Nadu Act IV

of 1919.

2. For section 28 of the Chennai City Municipal Corporation

Act, 1919 (hereinafter in this Part referred to as the 1919 Act), the

following section shall be substituted, namely:—

Substitution of

section 28.

“28. Election of Mayor.— (1) The council shall, at its ﬁ rst

meeting after each ordinary election to the council, elect one of its

councillors to be the Mayor.

(2) The Mayor shall hold oﬃ ce for a period of ﬁ ve years

from the date of his election and he shall continue as such Mayor,

provided that in the meantime he does not cease to be a councillor.

(3) Any casual vacancy in the oﬃ ce of the Mayor shall be

ﬁ lled by a fresh election and a person elected as Mayor on any such

vacancy shall enter upon oﬃ ce forthwith and hold oﬃ ce only so long

as the person in whose place he is elected would have been entitled

to hold oﬃ ce, if the vacancy had not occurred.

(4) A Mayor shall be deemed to have vacated his oﬃ ce on his

becoming disqualiﬁ ed for holding the oﬃ ce or on his removal from

oﬃ ce or on the expiry of his term of oﬃ ce or on his otherwise ceasing

to be the Mayor.”.

3. In section 44-AC of the 1919 Act,—

Amendment of

section 44-AC.

(1) in the marginal heading, for the expression “Deputy

Mayor”, the expression “Mayor or Deputy Mayor” shall be substituted;

(2) in sub-section (1), for the expression “Deputy Mayor”, the

expression “Mayor or Deputy Mayor” shall be substituted;

(3) in sub-section (12), for the expression “Deputy Mayor”,

the expression “Mayor or Deputy Mayor, as the case may be” shall

be substituted;

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 5 OF 2020.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(4) in sub-section (13), for the expression “Deputy Mayor”,

the expression “Mayor or Deputy Mayor” shall be substituted;

(5) in sub-section (14), for the expression “a Deputy Mayor”,

the expression “a Mayor or a Deputy Mayor” shall be substituted.

Amendment of

section 53.

4. In section 53 of the 1919 Act, in sub-section (1), for the

expression “(a) becomes of unsound mind”, the following expression

shall be substituted, namely:—

“(b) becomes of unsound mind;”.

Amendment of

section 59.

5. In section 59 of the 1919 Act, in sub-section (2),

in clause (c), for the expression “councillor or Mayor”, the expression

“councillor” shall be substituted.

PART – III.

AMENDMENTS TO THE TAMIL NADU DISTRICT

MUNICIPALITIES ACT, 1920.

Amendment of

section 3-T.

6. In section 3-T of the Tamil Nadu District Municipalities Act,

1920 (hereinafter in this Part referred to as the 1920 Act), in sub-

section (1), the expression “(exclusive of its chairman)” shall be

omitted.

Tamil Nadu Act V

of 1920.

Amendment of

section 7.

7. In section 7 of the 1920 Act, in sub-section (1), the expression

“(exclusive of its chairman)” shall be omitted.

Substitution of

section 7-A.

8. For section 7-A of the 1920 Act, the following section shall be

substituted, namely:—

“7-A. Election of chairman.— (1) The council shall, at its

ﬁ rst meeting after each ordinary election to the council, elect one of

its councillors to be its chairman.

(2) The chairman shall hold oﬃ ce for a period of ﬁ ve years

from the date of his election and he shall continue as such chairman,

provided that in the meantime he does not cease to be a councillor.

(3) Any casual vacancy in the oﬃ ce of the chairman shall be

ﬁ lled by a fresh election and a person elected as chairman on any

such vacancy shall enter upon oﬃ ce forthwith and hold oﬃ ce only

so long as the person in whose place he is elected would have been

entitled to hold oﬃ ce, if the vacancy had not occurred.

(4)

chairman

shall

deemed

have

vacated his oﬃ ce on his becoming disqualiﬁ ed for holding the oﬃ ce

or on his removal from oﬃ ce or on the expiry of the term of oﬃ ce or

on his otherwise ceasing to be the chairman.”.

Amendment of

section 8

9. In section 8 of the 1920 Act,—

(1) in the marginal heading, for the expression “chairman or

councillors”, the expression “councillors” shall be substituted;

(2) in sub-section (1), for the expression “chairman and

councillors”, the expression “councillors” shall be substituted;

(3) in sub-section (2), for the expression “chairman and

councillors”, the expression “councillors” shall be substituted;

(4) sub-section (2-A) shall be omitted;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(5) in sub-section (3), for the expression “The chairman or a

councillor”, the expression “A councillor” shall be substituted;

(6) in sub-section (4), for the expression “the chairman or a

councillor”, the expression “a councillor” shall be substituted;

(7) in sub-section (5), for the expression “The chairman or

a councillor” and “the chairman or the councillor”, the expression “A

councillor” and “the councillor” shall, respectively, be substituted.

10. In section 9 of the 1920 Act,—

Amendment of

section 9.

(1) in the marginal heading, for the expression “chairman or

councillor”, the expression “councillor” shall be substituted;

(2) in sub-section (1), for the expression “chairman or

councillor”, the expression “councillor” shall be substituted;

(3) in sub-section (3), for the expression “a chairman or a

councillor elected under sub-section (1)”, the expression “a councillor

elected under sub-section (1)” shall be substituted.

11. In section 12 of the 1920 Act, sub-section (4) shall be omitted.

Amendment of

section 12.

12. For section 12-A of the 1920 Act, the following section shall

be substituted, namely:—

Substitution of

section 12-A.

“12-A. Procedure when no chairman or vice-chairman is

elected.— If at an election held under section 7-A or under section

12 no chairman or vice-chairman, as the case may be, is elected, a

fresh election shall be held.”.

13. For section 14 of the 1920 Act, the following section shall be

substituted, namely:—

Substitution of

section 14.

“14. Chairman to be member of every committee of

council.—The chairman shall, by virtue of his oﬃ ce, be a member of

every committee of the council.”.

14. In section 30 of the 1920 Act,—

Amendment of

section 30.

(1) in the marginal heading, for the expression “Chairman

and councillor”, the expression “Councillor” shall be substituted;

(2) in sub-section (1), for the expression “chairman or

councillor”, the expression “councillor” shall be substituted.

15. In section 40 of the 1920 Act, including the marginal head-

ing, for the expression “vice-chairman”, wherever it occurs, the

expression “chairman or vice-chairman” shall be substituted.

Amendment of

section 40.

16. In section 40-A of the 1920 Act,—

Amendment of

section 40-A.

(1)

the

marginal

heading,

for

the

expression

“vice-chairman”, the expression “chairman or vice-chairman” shall be

substituted;

(2) in sub-section (1), for the expression “vice-chairman”, the

expression “chairman or vice-chairman” shall be substituted;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(3) in sub-section (12), for the expression “vice-chairman”,

the expression “chairman or vice-chairman, as the case may be”

shall be substituted;

(4) in sub-section (13), for the expression “vice-chairman”,the

expression “chairman or vice-chairman” shall be substituted;

(5) in sub-section (14), for the expression “a vice-chairman”,

the expression “a chairman or a vice-chairman” shall be substituted.

Omission of

section 40-B.

17. Section 40-B of the 1920 Act shall be omitted.

Amendment of

section 43-C.

18. In section 43-C of the 1920 Act, in sub-section (2),—

(1) for the expression “chairman or councillors”, the

expression “councillors” shall be substituted;

(2) for the expression “chairman or councillor”, the

expression “councillor” shall be substituted.

Amendment of

section 48.

19. In section 48 of the 1920 Act, for the expression “chairman or

as a councillor”, occurring in two places, the expression “councillor”

shall be substituted.

Amendment of

section 49.

20. In section 49 of the 1920 Act,—

(1) in sub-section (1), for the expression “chairman or

councillor”, the expression “councillor” shall be substituted;

(2) in sub-section (2),—

(a) in the opening portion, for the expression “as a

chairman or election as a councillor”, the expression “as a councillor”

shall be substituted;

(b) in clause (e), for the expression “the chairman or a

councillor” occurring in two places, the expression “a councillor” shall

be substituted.

Amendment of

section 50.

21. In section 50 of the 1920 Act,—

(1) in the marginal heading, for the expression “chairman or

councillors”, the expression “councillors” shall be substituted;

(2) in sub-section (1),—

(a) in the opening portion, for the expression “the chairman or a

councillor”, the expression “a councillor” shall be substituted;

(b) in clause (f), for the expression “of the chairman or

any other councillor”, the expression “of any other councillor” shall be

substituted;

(i) for the expression “the chairman or councillor”,

the expression “councillor” shall be substituted;

(ii) in the proviso, for the expression “the chairman or

a councillor”, the expression “a councillor” shall be substituted;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(3) in sub-section (4),—

(a) for the expression “the chairman or a councillor”, the

expression “a councillor” shall be substituted;

(b) for the expression “chairman or councillor”,

the expression “councillor” shall be substituted;

22. In section 51 of the 1920 Act,—

Amendment of

section 51.

(1) in the marginal heading, for the expression “chairman or

councillor”, the expression “councillor” shall be substituted;

(2) in sub-section (1), for the expression “the chairman or a

councillor”, “the chairman or any councillor” and “such chairman or

councillor”, the expression “a councillor”, “any councillor” and “such

councillor” shall, respectively, be substituted;

(3) in sub-section (3), for the expression “chairman or the

councillor”, the expression “councillor” shall be substituted.

23. In section 368 of the 1920 Act,—

Amendment of

section 368.

(1) in sub-section (2), for the expression “chairman

and councillors”, the expression “councillors” shall be substituted;

(2) in sub-section (5), for the expression “chairman and

councillors”, the expression “councillors” shall be substituted;

(3) in sub-section (6), for the expression “chairman

or councillors”, the expression “councillors” shall be substituted.

PART – IV.

AMENDMENTS TO THE MADURAI CITY MUNICIPAL

CORPORATION ACT, 1971.

Tamil Nadu Act 15

of 1971.

24. For section 29 of the Madurai City Municipal Corporation

Act, 1971 (hereinafter in this Part referred to as the 1971 Act), the

following section shall be substituted, namely:—

Substitution of

section 29.

“29. Election of Mayor.— (1) The council shall, at

its ﬁ rst meeting after each ordinary election to the council, elect one

of its councillors to be the Mayor.

(2) The Mayor shall hold oﬃ ce for a period of ﬁ ve years

from the date of his election and he shall continue as such Mayor,

provided that in the meantime he does not cease to be a councillor.

(3) Any casual vacancy in the oﬃ ce of the Mayor shall

be ﬁ lled by a fresh election and a person elected as Mayor on any

such vacancy shall enter upon oﬃ ce forthwith and hold oﬃ ce only

so long as the person in whose place he is elected would have been

entitled to hold oﬃ ce, if the vacancy had not occurred.

(4) A Mayor shall be deemed to have vacated his oﬃ ce

on his becoming disqualiﬁ ed for holding the oﬃ ce or on his removal

from oﬃ ce or on the expiry of his term of oﬃ ce or on his otherwise

ceasing to be the Mayor.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 48-AB

25. In section 48-AB of the 1971 Act,—

(1) in the marginal heading, for the expression “Deputy

Mayor”, the expression “Mayor or Deputy Mayor” shall be substituted;

(2) in sub-section (1), for the expression “Deputy Mayor”, the

expression “Mayor or Deputy Mayor” shall be substituted;

(3) in sub-section (12), for the expression “Deputy Mayor”,

the expression “Mayor or Deputy Mayor, as the case may be” shall

be substituted;

(4) in sub-section (13), for the expression “Deputy Mayor”,

the expression “Mayor or Deputy Mayor” shall be substituted;

(5) in sub-section (14), for the expression “a Deputy Mayor”,

the expression “a Mayor or a Deputy Mayor” shall be substituted.

Amendment of

section 66.

26. In section 66 of the 1971 Act, in sub-section (2),

in clause (b), for the expression “councillor or Mayor”, the expression

“councillor” shall be substituted.

PART – V.

AMENDMENTS TO THE COIMBATORE CITY MUNICIPAL

CORPORATION ACT, 1981.

Substitution of

section 29.

27. For section 29 of the Coimbatore City Municipal Corporation

Act, 1981 (hereinafter in this Part referred to as the 1981 Act), the

following section shall be substituted, namely:—

Tamil Nadu Act 25

of 1981.

“29. Election of Mayor.— (1) The council shall, at its ﬁ rst

meeting after each ordinary election to the council, elect one of its

councillors to be the Mayor.

(2) The Mayor shall hold oﬃ ce for a period of ﬁ ve years

from the date of his election and he shall continue as such Mayor,

provided that in the meantime he does not cease to be a councillor.

(3) Any casual vacancy in the oﬃ ce of the Mayor shall

be ﬁ lled by a fresh election and a person elected as Mayor on any

such vacancy shall enter upon oﬃ ce forthwith and hold oﬃ ce only

so long as the person in whose place he is elected would have been

entitled to hold oﬃ ce, if the vacancy had not occurred.

(4) A Mayor shall be deemed to have vacated his oﬃ ce

on his becoming disqualiﬁ ed for holding the oﬃ ce or on his removal

from oﬃ ce or on the expiry of his term of oﬃ ce or on his otherwise

ceasing to be the Mayor.”.

Amendment of

section 50-C.

28. In section 50-C of the 1981 Act,—

(1) in the marginal heading, for the expression “Deputy

Mayor”, the expression “Mayor or Deputy Mayor” shall be substituted;

(2) in sub-section (1), for the expression “Deputy Mayor”, the

expression “Mayor or Deputy Mayor” shall be substituted;

(3) in sub-section (12), for the expression “Deputy Mayor”,

the expression “Mayor or Deputy Mayor, as the case may be” shall

be substituted;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(4) in sub-section (13), for the expression “Deputy Mayor”,

the expression “Mayor or Deputy Mayor” shall be substituted;

(5) in sub-section (14), for the expression “a Deputy Mayor”,

the expression “a Mayor or a Deputy Mayor” shall be substituted.

29. In section 68 of the 1981 Act, in sub-section (2),

in clause (b), for the expression “councillor or Mayor”, the expression

“councillor” shall be substituted.

Amendment of

section 68.

Tamil Nadu

Ordinance

8 of 2019.

30. (1) The Tamil Nadu Municipal Laws (Fifth Amendment)

Ordinance, 2019 is hereby repealed.

Repeal and

saving.

Tamil Nadu Act IV

of 1919.

Tamil Nadu Act V

of 1920.

Tamil Nadu Act 15

of 1971.

Tamil Nadu Act 25

of 1981.

(2) Notwithstanding such repeal, anything done or any

action taken under the Chennai City Municipal Corporation Act, 1919,

the Tamil Nadu District Municipalities Act, 1920, the Madurai City

Municipal Corporation Act, 1971 and the Coimbatore City Municipal

Corporation Act, 1981, as amended by the said Ordinance, shall be

deemed to have been done or taken under the respective Acts, as

amended by this Act.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

An Act further to amend the laws relating to the Municipal

Corporations and Municipalities in the State of Tamil Nadu.

Bඍ it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as follows:—

PART – I.

PRELIMINARY.

1. (1) This Act may be called the Tamil Nadu Municipal Laws

(Second Amendment) Act, 2020.

Short title and

commencement.

(2) It shall be deemed to have come into force on the

31st day of December 2019.

PART – II.

AMENDMENT TO THE CHENNAI CITY MUNICIPAL CORPORATION

ACT, 1919.

Tamil Nadu Act IV

of 1919.

2. In section 414-B of the Chennai City Municipal Corporation Act,

1919, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Amendment of

section 414-B.

PART – III.

AMENDMENT TO THE TAMIL NADU DISTRICT MUNICIPALITIES

ACT, 1920.

Tamil Nadu Act V

of 1920.

3. In section 375-B of the Tamil Nadu District Municipalities Act,

1920, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Amendment of

section 375-B.

PART – IV.

AMENDMENT TO THE MADURAI CITY MUNICIPAL CORPORATION

ACT, 1971.

Tamil Nadu Act 15

of 1971.

4. In section 510-AAA of the Madurai City Municipal Corporation

Act, 1971, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Amendment of

section 510-AAA.

PART – V.

AMENDMENT TO THE COIMBATORE CITY MUNICIPAL

CORPORATION ACT, 1981.

Tamil Nadu Act 25

of 1981.

5. In section 511-AAA of the Coimbatore City Municipal Corporation

Act, 1981, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Amendment of

section 511-AAA.

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 6 OF 2020.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

PART – VI.

AMENDMENT TO THE TIRUCHIRAPPALLI CITY MUNICIPAL

CORPORATION ACT, 1994.

Amendment of

section 10-A.

6. In section 10-A of the Tiruchirappalli City Municipal Corporation

Act, 1994, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Tamil Nadu Act 27

of 1994.

PART – VII.

AMENDMENT TO THE TIRUNELVELI CITY MUNICIPAL

CORPORATION ACT, 1994.

Amendment of

section 10-A.

7. In section 10-A of the Tirunelveli City Municipal Corporation Act,

1994, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Tamil Nadu Act 28

of 1994.

PART – VIII.

AMENDMENT TO THE SALEM CITY MUNICIPAL CORPORATION

ACT, 1994.

Amendment of

section 10-A.

8. In section 10-A of the Salem City Municipal Corporation Act,

1994, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Tamil Nadu Act 29

of 1994.

PART – IX.

AMENDMENT TO THE TIRUPPUR CITY MUNICIPAL

CORPORATION ACT, 2008.

Amendment of

section 9-A.

9. In section 9-A of the Tiruppur City Municipal Corporation Act,

2008, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Tamil Nadu Act 7 of

2008.

PART – X.

AMENDMENT TO THE ERODE CITY MUNICIPAL CORPORATION

ACT, 2008.

Amendment of

section 9-A.

10. In section 9-A of the Erode City Municipal Corporation Act,

2008, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Tamil Nadu Act 8 of

2008.

PART – XI.

AMENDMENT TO THE VELLORE CITY MUNICIPAL CORPORATION

ACT, 2008.

Amendment of

section 9-A.

11. In section 9-A of the Vellore City Municipal Corporation Act,

2008, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Tamil Nadu Act 26

of 2008.

PART – XII.

AMENDMENT TO THE THOOTHUKUDI CITY MUNICIPAL

CORPORATION ACT, 2008.

Amendment of

section 9-A.

12. In section 9-A of the Thoothukudi City Municipal Corporation

Act, 2008, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Tamil Nadu Act 27

of 2008.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

PART – XIII.

AMENDMENT TO THE THANJAVUR CITY MUNICIPAL

CORPORATION ACT, 2013.

Tamil Nadu Act 24

of 2013.

13. In section 9-A of the Thanjavur City Municipal Corporation Act,

2013, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Amendment of

section 9-A.

PART – XIV.

AMENDMENT TO THE DINDIGUL CITY MUNICIPAL

CORPORATION ACT, 2013.

Tamil Nadu Act 25

of 2013.

14. In section 9-A of the Dindigul City Municipal Corporation Act,

2013, for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Amendment of

section 9-A.

PART – XV.

AMENDMENT TO THE HOSUR CITY MUNICIPAL CORPORATION

ACT, 2019.

Tamil Nadu Act 10

of 2019.

15. In section 10 of the Hosur City Municipal Corporation Act, 2019,

in sub-section (4), for the expression “upto the 31st day of December

2019”, the expression “upto the 30th day of June 2020” shall be

substituted.

Amendment of

section 10.

PART – XVI.

AMENDMENT TO THE NAGERCOIL CITY MUNICIPAL

CORPORATION ACT, 2019.

Tamil Nadu Act 11

of 2019.

16. In section 10 of the Nagercoil City Municipal Corporation

Act, 2019, in sub-section (4), for the expression “upto the 31st day of

December 2019”, the expression “upto the 30th day of June 2020” shall

be substituted.

Amendment of

section 10.

PART – XVII.

AMENDMENT TO THE AVADI CITY MUNICIPAL CORPORATION

ACT, 2019.

Tamil Nadu Act 24

of 2019.

17. In section 10 of the Avadi City Municipal Corporation Act, 2019,

in sub-section (4), for the expression “upto the 31st day of December

2019”, the expression “upto the 30th day of June 2020” shall be

substituted.

Amendment of

section 10.

Tamil Nadu

Ordinance

13 of 2019.

18. (1) The Tamil Nadu Municipal Laws (Sixth Amendment)

Ordinance, 2019 is hereby repealed.

Repeal and saving.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2) Notwithstanding such repeal, anything done or any action

taken under the Chennai City Municipal Corporation Act, 1919, the

Tamil Nadu District Municipalities Act, 1920, the Madurai City Municipal

Corporation Act, 1971, the Coimbatore City Municipal Corporation

Act, 1981, the Tiruchirappalli City Municipal Corporation Act, 1994,

the Tirunelveli City Municipal Corporation Act, 1994, the Salem City

Municipal Corporation Act, 1994, the Tiruppur City Municipal Corporation

Act, 2008, the Erode City Municipal Corporation Act, 2008, the Vellore

City Municipal Corporation Act, 2008, the Thoothukudi City Municipal

Corporation Act, 2008, the Thanjavur City Municipal Corporation Act,

2013, the Dindigul City Municipal Corporation Act, 2013, the Hosur

City Municipal Corporation Act, 2019, the Nagercoil City Municipal

Corporation Act, 2019 and the Avadi City Municipal Corporation Act,

2019, as amended by the said Ordinance, shall be deemed to have

been done or taken under the respective Acts, as amended by this Act.

Tamil Nadu Act IV of

1919.

Tamil Nadu Act V of

1920.

Tamil Nadu Act 15

of 1971.

Tamil Nadu Act 25

of 1981.

Tamil Nadu Act 27

of 1994.

Tamil Nadu Act 28

of 1994.

Tamil Nadu Act 29

of 1994.

Tamil Nadu Act 7 of

2008.

Tamil Nadu Act 8 of

2008.

Tamil Nadu Act 26

of 2008.

Tamil Nadu Act 27

of 2008.

Tamil Nadu Act 24

of 2013.

Tamil Nadu Act 25

of 2013.

Tamil Nadu Act 10

of 2019.

Tamil Nadu Act 11

of 2019.

Tamil Nadu Act 24

of 2019.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

An Act further to amend the Tamil Nadu Panchayats

Act, 1994.

Bඍ it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as follows:—

1. (1) This Act may be called the Tamil Nadu Panchayats

(Amendment) Act, 2020.

Short title and

commencement.

(2) It shall be deemed to have come into force on the 19th day

of November 2019.

Tamil Nadu Act

21 of 1994.

2. In section 53 of the Tamil Nadu Panchayats Act, 1994 (hereinafter

referred to as the principal Act), in clause (b), after the expression “as

a member of the panchayat union council”, the expression “or on being

elected as chairman of the panchayat union council” shall be inserted.

Amendment of

section 53.

3. After section 57 of the principal Act, the following section shall be

inserted, namely: —

Insertion of new

section 57-A.

“57-A. Voting machine at elections.—Notwithstanding anything

contained in this Act or the rules made thereunder, the giving and

recording of votes by voting machines may be adopted in such ward or

wards of a village panchayat, panchayat union and district panchayat

and for election of president of such village panchayat or village

panchayats as the State Election Commission may, having regard to

the circumstances of each case, specify.

Explanation.— For the purpose of this section, “voting machine”

means any machine or apparatus whether operated electronically or

otherwise used for giving or recording of votes and any reference to

a ballot box or ballot paper in this Act or the rules made thereunder

shall, save as otherwise provided, be construed as including a reference

to such voting machine wherever such voting machine is used at any

election.”.

Tamil Nadu

Ordinance

7 of 2019.

4. (1) The Tamil Nadu Panchayats (Fourth Amendment)

Ordinance, 2019 is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action

taken under the principal Act, as amended by the said Ordinance, shall

be deemed to have been done or taken under the Principal Act, as

amended by this Act.

Repeal and saving.

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 7 OF 2020.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 8 OF 2020.

An Act further to amend the Tamil Nadu Panchayats

Act, 1994.

Bඍ it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as

follows:—

1. (1) This Act may be called the Tamil Nadu Panchayats

(Second Amendment) Act, 2020.

Short title and

commencement.

(2) It shall be deemed to have come into force on the

31st day of December 2019.

Tamil Nadu Act 21 of

1994.

2. In section 261-A of the Tamil Nadu Panchayats Act, 1994,

for the expression “upto the 31st day of December 2019”, the

expression “upto the 30th day of June 2020” shall be substituted.

Amendment of

section 261-A.

Tamil Nadu

Ordinance 12 of

2019.

3. (1) The Tamil Nadu Panchayats (Fifth Amendment)

Ordinance, 2019 is hereby repealed.

Repeal and saving.

Tamil Nadu Act 21 of

1994.

(2) Notwithstanding such repeal, anything done or any

action taken under the Tamil Nadu Panchayats Act, 1994, as

amended by the said Ordinance, shall be deemed to have been

done or taken under the said Act, as amended by this Act.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 9 OF 2020.

An Act further to amend the Tamil Nadu Dr.Ambedkar Law

University Act, 1996.

BE it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventieth Year of the Republic of India as follows:—

(1) This Act may be called the Tamil Nadu Dr.Ambedkar Law

University (Amendment) Act, 2020.

(2) It shall be deemed to have come into force on 27th day

of December, 2019.

Short title and

commencement.

Tamil Nadu Act 43

of 1997.

In section 15 of the Tamil Nadu Dr.Ambedkar Law University

Act, 1996, in sub-section (2), for clause(a), the following clause shall

be substituted, namely:-

“(a) The holder of the post of Registrar,-

(i)

must possess a Master’s Degree in Law with not

less than 55% of marks or of an equivalent grade in a point scale

wherever grading system is followed; and

Amendment of

Section 15.

(ii) A. must possess 3 years of experience as Professor or

8 years of experience as Associate Professor or 15 years of experience

as Assistant Professor at academic level 11 and above in the

Tamil Nadu Dr.Ambedkar Law University or in a Government

Law College in the State or comparable experience in research

establishment or other institutions of higher education; or

B. must possess 3 years of experience as a Principal of a

Government Law College in the State; or

C. must possess 15 years of administrative experience, of

which 8 years shall be as Deputy Registrar or an equivalent post in

the Tamil Nadu Dr.Ambedkar Law University or other Universities in

the State; or

D. must possess 3 years of experience as an oﬃ cer of the

Government not lower in rank than that of the Deputy Secretary to

Government, Law Department.”

Tamil Nadu

Ordinance 11 of

2019.

The Tamil Nadu Dr.Ambedkar Law University (Amendment)

Ordinance, 2019 is hereby repealed.

Repeal.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

An Act further to amend the Tamil Nadu Goods and Services Tax

Act, 2017.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in

the Seventieth Year of the Republic of India as follows:—

1. (1) This Act may be called the Tamil Nadu Goods and Services Tax

(Amendment) Act, 2020.

Short title and

commence-

ment.

(2) Section 13 shall be deemed to have come into force on the

1st day of September 2019 and all the remaining provisions of this Act shall

come into force on such date as the State Government may, by notiﬁ cation,

appoint.

Tamil Nadu Act

19 of 2017.

2. In section 2 of the Tamil Nadu Goods and Services Tax Act, 2017

(hereinafter referred to as the principal Act), in clause (4), after the expression

“the Appellate Authority for Advance Ruling”, the expression “the National

Appellate Authority for Advance Ruling” shall be inserted.

Amendment of

section 2.

Amendment of

section 10.

3. In section 10 of the principal Act,—

(1) in sub-section (1), after the second proviso, the following

Explanation shall be inserted, namely:—

“Explanation.— For the purposes of the second proviso, the value of

exempt supply of services provided by way of extending deposits, loans or

advances in so far as the consideration is represented by way of interest or

discount shall not be taken into account for determining the value of turnover

in a State.”;

(2) in sub-section (2),—

(a) in clause (d), the expression “and” occurring at the end, shall

be omitted;

(b) in clause (e), for the expression “Council:”, the expression

“Council; and” shall be substituted;

“(f) he is neither a casual taxable person nor a non-resident

taxable person:”;

(3) after sub-section (2), the following sub-section shall be inserted,

namely:—

“(2A) Notwithstanding anything to the contrary contained

in this Act, but subject to the provisions of sub-sections (3) and (4) of

section 9, a registered person, not eligible to opt to pay tax under

sub-section (1) and sub-section (2), whose aggregate turnover in the

preceding ﬁ nancial year did not exceed ﬁ fty lakh rupees, may opt to pay, in

lieu of the tax payable by him under sub-section (1) of section 9, an amount

of tax calculated at such rate as may be prescribed, but not exceeding

three per cent of the turnover in State, if he is not—

(a) engaged in making any supply of goods or services which

are not leviable to tax under this Act;

The following Act of the Tamil Nadu Legislative Assembly received the

assent of the Governor on the 15th February 2020 and is hereby

published for general information:—

ACT No. 10 OF 2020.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(b) engaged in making any inter-State outward supplies of goods

or services;

an electronic commerce operator who is required to collect tax at source

under section 52;

(d) a manufacturer of such goods or supplier of such services as

may be notiﬁ ed by the Government on the recommendations of the Council;

and

(e) a casual taxable person or a non-resident taxable person:

Provided that where more than one registered person are having

the same Permanent Account Number issued under the Income-tax Act,

1961, the registered person shall not be eligible to opt for the scheme under

this sub-section unless all such registered persons opt to pay tax under this

sub-section.”;

Central Act 43

of 1961.

(4) in sub-section (3), after the expression “under sub-section (1)”

occurring in two places, the expression “or sub-section (2-A), as the case

may be,” shall be inserted;

(5) in sub-section (4), after the expression “of sub-section (1)”, the

expression “or sub-section (2-A), as the case may be,” shall be inserted;

(6) in sub-section (5), after the expression “under sub-section (1)”,

the expression “or sub-section (2-A), as the case may be,” shall be inserted;

(7) after sub-section (5), the following Explanations shall be inserted,

namely:—

“Explanation-1.— For the purposes of computing aggregate

turnover of a person for determining his eligibility to pay tax under this

section, the expression “aggregate turnover” shall include the value of

supplies made by such person from the 1st day of April of a ﬁ nancial year upto

the date when he becomes liable for registration under this Act, but shall not

include the value of exempt supply of services provided by way of extending

deposits, loans or advances in so far as the consideration is represented by

way of interest or discount.

Explanation-2.— For the purposes of determining the tax payable

by a person under this section, the expression “turnover in State” shall not

include the value of following supplies, namely:–

(i) supplies from the ﬁ rst day of April of a ﬁ nancial year up to the

date when such person becomes liable for registration under this Act; and

(ii) exempt supply of services provided by way of extending

deposits, loans or advances in so far as the consideration is represented by

way of interest or discount.”.

Amendment of

section 22.

4. In section 22 of the principal Act, in sub-section (1), after the second

proviso, the following proviso and Explanation shall be inserted, namely:—

“Provided also that the Government may, on the recommendations of

the Council, enhance the aggregate turnover from twenty lakh rupees to such

amount not exceeding forty lakh rupees in case of supplier who is engaged

exclusively in the supply of goods, subject to such conditions and limitations,

as may be notiﬁ ed.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Explanation.— For the purposes of this sub-section, a person shall

be considered to be engaged exclusively in the supply of goods even if he is

engaged in exempt supply of services provided by way of extending deposits,

loans or advances in so far as the consideration is represented by way of

interest or discount.”.

Amendment of

section 25.

5. In section 25 of the principal Act, after sub-section (6), the following

sub-sections shall be inserted, namely:—

“(6A) Every registered person shall undergo authentication, or furnish

proof of possession of Aadhaar number, in such form and manner and within

such time as may be prescribed:

Provided that if an Aadhaar number is not assigned to the registered

person, such person shall be oﬀ ered alternate and viable means of identiﬁ cation

in such manner as Government may, on the recommendations of the Council,

prescribe:

Provided further that in case of failure to undergo authentication or

furnish proof of possession of Aadhaar number or furnish alternate and viable

means of identiﬁ cation, registration allotted to such person shall be deemed

to be invalid and the other provisions of this Act shall apply as if such person

does not have a registration.

(6B) On and from the date of notiﬁ cation, every individual shall, in

order to be eligible for grant of registration, undergo authentication, or furnish

proof of possession of Aadhaar number, in such manner as the Government

may, on the recommendations of the Council, specify in the said notiﬁ cation:

Provided that if an Aadhaar number is not assigned to an individual,

such individual shall be oﬀ ered alternate and viable means of identiﬁ cation

in such manner as the Government may, on the recommendations of the

Council, specify in the said notiﬁ cation.

(6C) On and from the date of notiﬁ cation, every person, other than an

individual, shall, in order to be eligible for grant of registration, undergo

authentication, or furnish proof of possession of Aadhaar number of

the Karta, Managing Director, whole time Director, such number of partners,

Members of Managing Committee of Association, Board of Trustees,

authorised representative, authorised signatory and such other class of

persons, in such manner, as the Government may, on the recommendations

of the Council, specify in the said notiﬁ cation:

Provided that where such person or class of persons have not been

assigned the Aadhaar Number, such person or class of persons shall be

oﬀ ered alternate and viable means of identiﬁ cation in such manner as the

Government may, on the recommendations of the Council, specify in the said

notiﬁ cation.

(6D) The provisions of sub-section (6A) or sub-section (6B) or

sub-section (6C) shall not apply to such person or class of persons or any part

of the State, as the Government may, on the recommendations of the Council,

specify by notiﬁ cation.

Central Act 18 of

2016

Explanation.— For the purposes of this section, the expression

“Aadhaar number” shall have the same meaning as assigned to it in clause

(a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other

Subsidies, Beneﬁ ts and Services) Act, 2016.”.

6. After section 31 of the principal Act, the following section shall be

inserted, namely:—

Insertion of

new section

31A.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

“31A. Facility of digital payment to recipient.— The Government

may, on the recommendations of the Council, prescribe a class of registered

persons who shall provide prescribed modes of electronic payment to the

recipient of supply of goods or services or both made by him and give option

to such recipient to make payment accordingly, in such manner and subject to

such conditions and restrictions, as may be prescribed.”.

Amendment of

section 39.

7. In section 39 of the principal Act,—

(1) for sub-sections (1) and (2), the following sub-sections shall be

substituted, namely:—

“(1) Every registered person, other than an Input Service Distributor

or a non-resident taxable person or a person paying tax under the provisions

of section 10 or section 51 or section 52 shall, for every calendar month or

part thereof, furnish, a return, electronically, of inward and outward supplies of

goods or services or both, input tax credit availed, tax payable, tax paid and

such other particulars, in such form and manner, and within such time, as may

be prescribed:

Provided that the Government may, on the recommendations of the

Council, notify certain class of registered persons who shall furnish a return

for every quarter or part thereof, subject to such conditions and restrictions as

may be speciﬁ ed therein.

(2) A registered person paying tax under the provisions of section 10,

shall, for each ﬁ nancial year or part thereof, furnish a return, electronically,

of turnover in the State, inward supplies of goods or services or both, tax

payable, tax paid and such other particulars in such form and manner, and

within such time, as may be prescribed.”;

(2) for sub-section (7), the following sub-section shall be substituted,

namely:—

“(7) Every registered person who is required to furnish a return under

sub-section (1), other than the person referred to in the proviso thereto, or

sub-section (3) or sub-section (5), shall pay to the Government the tax due as

per such return not later than the last date on which he is required to furnish

such return:

Provided that every registered person furnishing return under the

proviso to sub-section (1) shall pay to the Government, the tax due taking into

account inward and outward supplies of goods or services or both, input tax

credit availed, tax payable and such other particulars during a month, in such

form and manner, and within such time, as may be prescribed:

Provided further that every registered person furnishing return under

sub-section (2) shall pay to the Government, the tax due taking into account

turnover in the State, inward supplies of goods or services or both, tax payable,

and such other particulars during a quarter, in such form and manner, and

within such time, as may be prescribed.”.

Amendment of

section 44.

8. In section 44 of the principal Act, in sub-section (1), the following

provisos shall be inserted, namely:—

“Provided that the Commissioner may, on the recommendations of the

Council and for reasons to be recorded in writing, by notiﬁ cation, extend the

time limit for furnishing the annual return for such class of registered persons

as may be speciﬁ ed therein:

Provided further that any extension of time limit notiﬁ ed by the

Commissioner of Central tax shall be deemed to be notiﬁ ed by the

Commissioner.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

9. In section 49 of the principal Act, after sub-section (9), the following

sub-sections shall be added, namely:—

Amendment of

section 49.

“(10) A registered person may, on the common portal, transfer

any amount of tax, interest, penalty, fee or any other amount available in

the electronic cash ledger under this Act, to the electronic cash ledger for

integrated tax, central tax, State tax, or cess, in such form and manner and

subject to such conditions and restrictions as may be prescribed and such

transfer shall be deemed to be a refund from the electronic cash ledger under

this Act.

(11) Where any amount has been transferred to the electronic cash

ledger under this Act, the same shall be deemed to be deposited in the said

ledger as provided in sub-section (1).”.

10. In section 50 of the principal Act, in sub-section (1), the following

proviso shall be inserted, namely:—

Amendment of

section 50.

“Provided that the interest on tax payable in respect of supplies made

during a tax period and declared in the return for the said period furnished

after the due date in accordance with the provisions of section 39, except

where such return is furnished after commencement of any proceedings

under section 73 or section 74 in respect of the said period, shall be levied

on that portion of the tax that is paid by debiting the electronic cash ledger.”.

11. In section 52 of the principal Act,—

Amendment of

section 52.

(1) in sub-section (4), the following provisos shall be inserted, namely:—

“Provided that the Commissioner may, for reasons to be recorded in

writing, by notiﬁ cation, extend the time limit for furnishing the statement for

such class of registered persons as may be speciﬁ ed therein:

Provided further that any extension of time limit notiﬁ ed by the

Commissioner of Central tax shall be deemed to be notiﬁ ed by the

Commissioner.”;

(2) in sub-section (5), the following provisos shall be inserted, namely:—

“Provided that the Commissioner may, on the recommendations of the

Council and for reasons to be recorded in writing, by notiﬁ cation, extend the

time limit for furnishing the annual statement for such class of registered

persons as may be speciﬁ ed therein:

Provided further that any extension of time limit notiﬁ ed by the

Commissioner of Central tax shall be deemed to be notiﬁ ed by the

Commissioner.”.

12. After section 53 of the principal Act, the following section shall be

inserted, namely:—

Insertion of new

section 53A.

“53A. Transfer of certain amounts.- Where any amount has been

transferred from the electronic cash ledger under this Act to the

electronic cash ledger under the Central Goods and Services Tax

Act or under the Integrated Goods and Services Tax Act or under the Goods

and Services Tax (Compensation to States) Act, the Government shall,

transfer to the central tax account or integrated tax account or cess account,

an amount equal to the amount transferred from the electronic cash ledger, in

such manner and within such time as may be prescribed.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 54.

13. In section 54 of the principal Act, after sub-section (8), the following

sub-section shall be inserted, namely:—

“(8-A) Where the Central Government has disbursed the refund of

State tax, the Government shall transfer an amount equal to the amount so

refunded, to the Central Government.”.

Amendment of

section 95.

14. In section 95 of the principal Act,—

(1) in clause (a),—

(a) after the expression “the Appellate Authority”, the expression

“or the National Appellate Authority” shall be inserted;

(b) after the expression “of section 100”, the expression “or of

section 101C of the Central Goods and Services Tax Act” shall be inserted;

(2) after clause (e), the following clause shall be inserted, namely:—

“(f) “National Appellate Authority” means the National Appellate

Authority for Advance Ruling referred to in section 101A.”.

Insertion of new

section 101A.

15. After section 101 of the principal Act, the following section shall be

inserted, namely:—

“101A. National Appellate Authority for Advance Ruling under

the Central Goods and Services Tax Act shall be Appellate Authority

under this Act.— Subject to the provisions of this Chapter, for the purposes of

this Act, the National Appellate Authority for Advance Ruling constituted under

section 101A of the Central Goods and Services Tax Act shall be deemed to

be the National Appellate Authority for Advance Ruling under this Act.”.

Amendment of

section 102.

16. In section 102 of the principal Act,—

(1) after the expression “the Appellate Authority” occurring in two

places, the expression “or the National Appellate Authority” shall be inserted;

(2) for the expression “or section 101”, the expression “or section 101

of this Act or section 101C of the Central Goods and Services Tax Act” shall be

substituted;

(3) for the expression “or the appellant”, the expression “appellant,

the Authority or the Appellate Authority” shall be substituted.

Amendment of

section 103.

17. In section 103 of the principal Act,—

(1) after sub-section (1), the following sub-section shall be inserted,

namely:—

“(1A) The Advance Ruling pronounced by the National Appellate

Authority under this Chapter shall be binding on—

(a) the applicants, being distinct persons, who had sought the ruling

under sub-section (1) of section 101B of the Central Goods and Services Tax Act

and all registered persons having the same Permanent Account Number

issued under the Income-tax Act, 1961;

Central Act 43

of 1961.

(b) the concerned oﬃ cers and the jurisdictional oﬃ cers in

respect of the applicants referred to in clause (a) and the registered persons

having the same Permanent Account Number issued under the Income-tax

Act, 1961.”;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2) in sub-section (2), after the expression “in sub-section (1)”, the

expression “and sub-section (1-A)” shall be inserted.

18. In section 104 of the principal Act, in sub-section (1),—

Amendment of

section 104.

(1) after the expression “the Authority or the Appellate Authority”, the

expression “or the National Appellate Authority” shall be inserted;

(2) for the expression “of section 101”, the expression “of section 101

of this Act or section 101C of the Central Goods and Services Tax Act” shall be

substituted.

19. In section 105 of the principal Act,—

Amendment of

section 105.

(1) for the marginal heading, the following marginal heading shall be

substituted, namely:—

“Powers of Authority, Appellate Authority and National

Appellate Authority.”;

(2) in sub-section (1), after the expression “the Appellate Authority”,

the expression “or the National Appellate Authority” shall be inserted;

(3) in sub-section (2), after the expression “the Appellate Authority”

occurring in two places, the expression “or the National Appellate Authority”

shall be inserted.

20. In section 106 of the principal Act,—

Amendment of

section 106.

(1) for the marginal heading, the following marginal heading shall be

substituted, namely:—

“Procedure of Authority, Appellate Authority and National

Appellate Authority.”;

(2) after the expression “the Appellate Authority”, the expression “or

the National Appellate Authority” shall be inserted.

21. In section 171 of the principal Act, after sub-section (3), the following

sub-section shall be added, namely:—

Amendment of

section 171.

“(4) Where the Authority referred to in sub-section (2), after holding

examination as required under the said sub-section comes to the conclusion that

any registered person has proﬁ teered under sub-section (1), such person shall

be liable to pay penalty equivalent to ten per cent of the amount so proﬁ teered:

Provided that no penalty shall be leviable if the proﬁ teered amount is

deposited within thirty days of the date of passing of the order by the Authority.

Explanation.— For the purposes of this section, the expression

“proﬁ teered” shall mean the amount determined on account of not

passing the beneﬁ t of reduction in rate of tax on supply of goods or

services or both or the beneﬁ t of input tax credit to the recipient by way

of commensurate reduction in the price of the goods or services or both.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

Notiﬁ cation.

22. (1) The following S.No. and the entries relating thereto which was

inserted by the Commercial Taxes and Registration Department Notiﬁ cation

No.II(2)/CTR/917(e-2)/2017, published at pages 20-22 in Part II - Section 2 of

the Tamil Nadu Government Gazette Extraordinary, dated the 14th November

2017, in the Schedule to the Commercial Taxes and Registration Department

Notiﬁ cation No.II(2)/CTR/532(d-5)/2017, published at pages 68-75 in

Part II - Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated

the 29th June 2017, shall be deemed to have come into force on the 1st day

of July 2017, namely:—

(1)

(2)

(3)

“103A

Uranium Ore

Concentrate.”.

(2) For the purposes of sub-section (1), the Government shall

have and shall be deemed to have the power to amend the notiﬁ cation

referred to in sub-section (1) with retrospective eﬀ ect as if the Government

had the power to amend the said notiﬁ cation under sub-section (1) of section

11 of the Tamil Nadu Goods and Services Tax Act retrospectively, at all material

times.

(3) No refund shall be made of all such tax which has been collected,

but which would not have been so collected, if the notiﬁ cation referred to in

sub-section (1) had been in force at all material times.

Repeal and

saving.

23. (1) The Tamil Nadu Goods and Services Tax (Amendment)

Ordinance, 2019 is hereby repealed.

Tamil Nadu

Ordinance

10 of 2019.

(2) Notwithstanding such repeal, anything done or any action taken

under the Tamil Nadu Goods and Services Tax Act, 2017, as amended by the

said Ordinance, shall be deemed to have been done or taken under the said

Act, as amended by this Act.

Tamil Nadu

Act 19 of

2017.

(By order of the Governor)

C. GOPI RAVIKUMAR,

Secretary to Government (FAC),

Law Department.

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU