TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2023

[Price: Rs. 15.20 Paise.

DTP—Ex-IV-1 (355)

Part IV—Section 1

Tamil Nadu Bills

[109]

No. 355]

CHENNAI, TUESDAY, OCTOBER 10, 2023

Purattasi 23, Sobakiruthu, Thiruvalluvar Aandu-2054

CONTENTS

Pages.

BILLS:

No. 24 of 2023—The Tamil Nadu Payment of Salaries (Amendment) Act, 2023..

110-112

No. 25 of 2023—The Tamil Nadu Private Universities (Amendment) Act, 2023.

113-116

No. 26 of 2023—The Tamil Nadu Prohibition (Amendment) Act, 2023.

117-118

No. 27 of 2023—The Tamil Nadu Silkworm Seed (Production, Supply and Distribution) Amendment

Act, 2023.

119-122

No. 28 of 2023—The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023.

123-134

No. 29 of 2023—The Tamil Nadu Goods and Services Tax (Second Amendment) Act, 2023.

135-142

No. 30 of 2023—The Chit Funds (Tamil Nadu Amendment) Act, 2023. ..

143-145

110

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

BILLS INTRODUCED IN THE LEGISLATIVE ASSEMBLY

OF THE STATE OF TAMIL NADU

Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the

following Bill which was introduced in the Legislative Assembly of the State

of Tamil Nadu on 10th October 2023 is published together with Statement

of Objects and Reasons for general information:—

L.A Bill No. 24 of 2023

A BILL FURTHER TO AMEND THE TAMIL NADU PAYMENT OF

SALARIES ACT, 1951.

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-fourth Year of the Republic of India as follows:—

(1) This Act may be called the Tamil Nadu Payment of Salaries

(Amendment) Act, 2023.

Short title and

commencement.

(2) It shall be deemed to have come into force on the 1st day of

June 2023.

Amendment of

section 12-B.

2. In section 12-B of the Tamil Nadu Payment of Salaries Act,1951, for

sub-section (1), excluding the Explanation and the proviso thereunder, the

following sub-section shall be substituted namely:-

“(1) There shall be paid a pension of Thirty thousand rupees per

mensem to every person who after the 15th day of August 1947, had been

a Member of the Legislative Assembly or of the Legislative Council or of

both.”.

Tamil Nadu

Act XX of 1951.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

113

Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the

following Bill which was introduced in the Legislative Assembly of the

State of Tamil Nadu on 10th October 2023 is published together with Statement

of Objects and Reasons for general information:—

L.A Bill No. 25 of 2023

A BILL TO AMEND THE TAMIL NADU PRIVATE UNIVERSITIES

ACT, 2019.

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-fourth Year of the Republic of India as follows:—

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

(Amendment) Act, 2023.

Short title and

Commencement.

(2) It shall come into force at once.

Tamil Nadu Act

14 of 2019.

2. For section 9 of the Tamil Nadu Private Universities Act, 2019

(hereinafter referred to as the principal Act), the following section shall be

substituted, namely:—

“9. Amendment to Schedule.—(1) The Government shall, by

notification, include the name of the University in the Schedule and upon

issue of such notification, the Schedule shall be deemed to be amended

accordingly.

Substitution of

section 9.

(2) Notwithstanding anything contained in sub-section (1), where a

notification has been issued under sub-section (1), there shall, unless the

notification is in the meantime rescinded, be introduced in the Legislative

Assembly, as soon as may be, but in any case during the next session of the

Legislative Assembly following the date of issue of the notification, a Bill to

give effect to the inclusion of the name of the University in the Schedule and

the notification shall cease to have effect when such Bill becomes a law:

Provided that if the notification under sub-section (1) has been

issued, when the Legislative Assembly is in session, such a Bill shall be

introduced in the Legislative Assembly during that session.”.

3. For the Schedule to the principal Act, the following Schedule shall

be substituted, namely:—

Substitution of

Schedule.

“THE SCHEDULE.

(See sections 3 and 9)

Serial

Number

Name and location (address) of

Private Universities.

Date of

establishment

of Private

Universities.

Name and address of sponsoring

bodies.

Details of registration of sponsoring

bodies.

(1)

(2)

(3)

(4)

(5)

Dhanalakshmi Srinivasan University,

NH 45, Trichy Chennai Trunk Road,

(Near Samayapuram Toll Plaza),

Samayapuram Post,

Mannachanallur Taluk,

Trichy District -621 112.

20.01.2021

Tvl.Dhanalakshmi Srinivasan

Charitable and Educational Trust,

274/C,

Thuraiyur Road,

Perambalur-621 212.

Registered as a Trust vide No.3 of

1994 of Book 4, Volume 38, Pages

111-118 on 21.01.1994 in the office

of the Sub-Registrar of Perambalur,

Tamil Nadu.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Serial

Number

Name and location (address) of

Private Universities.

Date of

establishment

of Private

Universities.

Name and address of sponsoring

bodies.

Details of registration of sponsoring

bodies.

(1)

(2)

(3)

(4)

(5)

Sree Anusuya University,

Chennai-Trichy National Highways,

Keezh Edayalam Village and Post,

Tindivanam Taluk, Villupuram

District – 604 302.

25.02.2021

Azvargal Aaivu Maiyam,

No.1, First Main Road,

Kasturibai Nagar, Adyar,

Chennai-600 020.

Registered as a Trust vide No.7 of

2017 of Book IV on 12.01.2017 in the

office of the Sub Registrar, Adyar,

Tamil Nadu.

Sri Venkateswaraa University,

Ettayapuram, Thoothukudi District.

26.02.2021

A.R.R. Charitable Trust,

No.31 B, Jawaharlal Nehru Salai,

(100 Ft.Road), Thirunagar,

Vadapalani,

Chennai-600 026.

Registered as a Trust vide No.525

of 2012 of Book 4, on 18.07.2012

in the office of the Sub-Registrar

Kodambakkam,

Chennai,

Tamil Nadu.

NMV University,

Muthuramalingapuram Village,

Aruppukottai Taluk,

Virudhunagar District.

26.02.2021

Veeraiyan Saraswathy Charitable

Trust, No.103, Old No.51,

Sampath Nagar, Main Road,

Erode-638 011.

Registered as a Trust vide No.169

of 2015 of Book IV, on 27.07.2015 in

the office of the Joint 2 Sub-Registrar

of Erode Joint 1,

Tamil Nadu.

Jeppiaar University, Semmencherry

Village, Shollinganallur Taluk,

Chennai District- 600 119.

26.02.2021

Jeppiaar Educational Trust, New

No.29A,

Old No.12, Ganapathy Street,

Royapettah, Chennai- 600 014.

Registered as a Trust vide No.100

of 1987 of Book 4, Volume 16,

Pages 163 to 173 on 05.05.1987

in the office of the Sub-Registrar of

Chennai Central Joint 1, Tamil Nadu.

Takshashila University, Ongur (P.O.),

Tindivanam (TK), Villupuram

District–604 305.

27.05.2022

Mailam Subramaniya Swamy

Foundation, No.54,

Meenakshi Nagar, Poonthottam,

Villupuram–605 602.

Registered as Company under

the Companies Act, 2013 (Central

Act 18 of 2013), on 13.10.2020

in the office of Registrar of

Companies, Central Registration,

Central

Ministry

Corporate

Affairs, Government of India and

assigned Corporate Identity Number

U80900TN2020NPL138600.

Joy University,

Raja Nagar,

Alaganeri, Vadakkangulam,

Radhapuram Taluk, Tirunelveli

District – 627 116.

26.07.2022

Selvam Educational and

Charitable Trust,

Raja Nagar, Vadakkangulam,

Tirunelveli,

Tamil Nadu-627 116.

Registered as a Trust vide No.712 of

1985 of Book I on Volume 663 in the

Sub-Registrar’s Office, Panakudi.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

115

STATEMENT OF OBJECTS AND REASONS.

The Tamil Nadu Private Universities Act, 2019 (Tamil Nadu Act 14 of 2019) enables the Government to permit the

establishment of a Private University by any sponsoring body, by inclusion of the name of the University, its location

and the details of the sponsoring body in the Schedule of the Act. Section 9 of the said Act provides for amending

the Schedule by the Government, after satisfying that the sponsoring body has fulfilled the conditions of letter of

intent. Accordingly, so far seven Private Universities have been included in the Schedule by amending it, by way of

notifications.

The University Grants Commission has stated that section 2(f) of the University Grants Commission Act,

1956 (Central Act III of 1956) stipulates that a University means, a University established or incorporated by or

under a Central Act or a Provincial Act or a State Act and includes any such institution, as may, in consultation with

the University concerned, be recognized by the Commission. The University Grants Commission has, therefore,

requested to get the aforesaid Private Universities established through separate Acts or to include the names of the

Universities in the Schedule of the said Tamil Nadu Act 14 of 2019 through an Act of the State Legislature.

In view of the above and in order to protect the welfare of the student community, it has been proposed

to amend the Tamil Nadu Private Universities Act, 2019 (Tamil Nadu Act 14 of 2019) so as to provide for inclusion

of the said seven Private Universities in the Schedule of that Act and also to provide for introduction of a Bill in the

Legislative Assembly, hereafter to amend the said Act, as soon as may be, to give effect to the inclusion of the name

of the University in the Schedule, after issue of the Notification for the purpose.

The Bill seeks to give effect to the above decision.

DR. K. PONMUDY,

Minister for Higher Education.

Secretariat,

Chennai-600 009,

K. SRINIVASAN,

10th October 2023.

Secretary.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

117

Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the

following Bill which was introduced in the Legislative Assembly of the

Tamil Nadu on 10th October 2023 is published together with Statement of

Objects and Reasons for general information:—

L.A Bill No. 26 of 2023

A Bill further to amend the Tamil Nadu Prohibition Act, 1937.

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

Seventy-fourth Year of the Republic of India as follows:—

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

(Amendment) Act, 2023.

(2) It shall come into force at once.

Short title and

commencement.

Tamil Nadu Act

X of 1937.

2. In section 18-B of the Tamil Nadu Prohibition Act, 1937, in

sub-section (1),—

(1) in clause (a), for the expression “rupees two hundred and fifty”,

the expression “rupees five hundred” shall be substituted;

(2) in clause (b), for the expression “rupees three hundred”, the

expression “rupees six hundred” shall be substituted;

(3) in clause (c), for the expression “rupees five hundred”,

the expression “rupees one thousand” shall be substituted.

Amendment of

section 18-B.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS

With a view to augment the revenue of the State, it has been decided to enhance the maximum rate of excise

duty leviable on Indian-made foreign spirits from two hundred and fifty rupees to five hundred rupees per proof litre in

the case of ordinary brands, three hundred rupees to six hundred rupees per proof litre in the case of medium brands

and five hundred rupees to one thousand rupees per proof litre in the case of premium brands.

2. To give effect to the above decision, the Government have decided to amend sub-section (1) of section 18-B

of the Tamil Nadu Prohibition Act, 1937 (Tamil Nadu Act X of 1937) suitably.

3. The Bill seeks to give effect to the above decision.

S. MUTHUSAMY,

Minister for Housing and

Urban Development.

Secretariat,

Chennai-600 009,

K. SRINIVASAN,

10th October 2023.

Secretary.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

119

Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the

following Bill which was introduced in the Legislative Assembly of the

Tamil Nadu on 10th October 2023 is published together with Statement

of Objects and Reasons for general information:—

L.A Bill No. 27 of 2023

A Bill further to amend the Tamil Nadu Silkworm Seed (Production,

Supply and Distribution) Act, 1956.

Be it enacted by the Legislative Assembly of the State of Tamil Nadu

in the Seventy-fourth Year of the Republic of India as follows:--

(1) This Act may be called the Tamil Nadu Silkworm Seed

(Production, Supply and Distribution) Amendment Act, 2023.

Short title and

commencement.

(2) (1) Section 7 shall be deemed to have come into force on the

20th day of December 1996.

(2) All remaining sections shall be deemed to have come into

force on the 24th day of May 1990.

Tamil Nadu Act

XXIII of 1956

In the long title of the Tamil Nadu Silkworm Seed (Production,

Supply and Distribution) Act, 1956 (hereinafter referred to as the principal

Act), after the expression “silkworm seed”, the expression “and raw silk”

shall be inserted.

Amendment of

long title.

In the preamble of the principal Act, after the expression “silkworm

seed”, the expression “and raw silk” shall be inserted.

Amendment of

preamble.

In section 1 of the principal Act, in sub-section (1), after the

expression “Silkworm Seed”, the expression “and Raw Silk” shall be

inserted.

Amendment of

short title.

In section 2 of the principal Act,-

(1) in sub-section (1),--

(i) for clause (b), the following clause shall be substituted,

namely:--

“(b) “Director” means the Director of Sericulture;”;

(ii) after clause (b), the following clause shall be

inserted, namely:--

“(bb) “Fund” means the Sericulture Development and

Price Stabilization Fund established under section 9-B”;

(2) in sub-section (2), for the expression “the officer-in-charge of

the Sericultural Section of the Department of Industries and Commerce,

Tamil Nadu”, the expression “the Director” shall be substituted.

Amendment of

section 2.

6. After section 9 of the principal Act, the following sections shall be

inserted, namely:-

Insertion of new

sections 9-A

and 9-B

“9-A Levy of fee on seller and licenced buyer.—(1) There shall be

levied a fee of point seven five percent. (0.75%) of the value of the cocoon

and raw silk on every seller and licensed buyer of cocoon and raw silk.

(2) The fee levied under sub-section (1) and collected from every

seller and licensed buyer shall be credited to the fund.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(3) The Government may, by notification, increase the fee

leviable under sub-section (1) to such extent, not exceeding two per cent.

of the value of the cocoon and raw silk.

9-B

Sericulture

Development

and

Price

Stabilization

Fund.—(1) There shall be established a fund to be called the Sericulture

Development and Price Stabilization Fund.

(2) The fee levied under section 9-A and grants, if any, made for

the purpose by the Government shall be credited to the fund.

(3) The fund shall be operated by the Director.

(4) The fund shall be utilized for the purposes of the development

of the Sericulture industry.”.

Insertion of new

section 9-C

7. After section 9-B, as so inserted, the following section shall be

inserted, namely:-

“9-C Sericulture Development Committee.—

(1) The Government may, by order, constitute a Committee

to be known as the Sericulture Development Committee consisting

of, --

(i) the Secretary to Government incharge of Handlooms,

Handicrafts, Textiles and Khadi Department–ex-officio Chairman;

(ii) the Secretary to Government incharge of Finance

Department – ex-officio Member;

(iii) the Director of Sericulture – ex-officio Member—

Secretary;

(iv) the Deputy Director, Anna Silk Exchange, Kancheepuram

– ex-officio Member; and

(v) a representative of the Central Silk Board, Bangalore –

Member.

(2) The Committee shall meet atleast once in a year on such

date and at such time, as the Chairman may determine.

(3) The Committee shall suggest measures for effective utilization

of the fund for the development of the Sericulture industry.”.

Validation.

8. Notwithstanding anything contained in the principal Act

or in any judgment, decree or order of any court or other authority,

anything done or any levy and collection of fee or any action taken

by the Director, the Sericulture Development Committee and the

Government during the period commencing from the 24th day of

May 1990 and ending with the date of publication of this Act in the

Tamil Nadu Government Gazette, shall be deemed to have been validly

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

121

STATEMENT OF OBJECTS AND REASONS.

The Tamil Nadu Silkworm Seed (Production, Supply and Distribution) Act, 1956 (Tamil Nadu Act XXIII of 1956)

provides for the regulation of production, supply and distribution of silkworm seed in the State. The Government have

issued orders for constituting a fund called “Sericulture Development and Price Stabilization Fund” and directed that

a fee of 0.75% value of cocoon and raw silk be collected from both the buyers and the sellers of the cocoon and raw

silk and credited to the Fund vide G.O.(Ms.) No.178, Handlooms, Handicrafts, Textiles and Khadi Department, dated

24.05.1990. Further, the Government have also constituted a Committee to suggest measures for effective utilization

of the said fund vide G.O.(Ms.) No. 217, Handlooms, Handicrafts, Textiles and Khadi Department, dated 20.12.1996.

To give legal sanctity to the above orders, the Government have decided to amend the said Tamil Nadu Act XXIII of

1956 suitably for the purpose and to validate the actions taken based on the aforesaid two Government orders.

The Bill seeks to give effect to the above decision.

T.M. ANBARASAN,

Minister for Micro, Small and

Medium Enterprises.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

123

Under Rule 130 of the Tamil Nadu Legislative Assembly Rules,

the following Bill which was introduced in the Legislative Assembly

of the Tamil Nadu on 10th October, 2023 is published together with

Statement of Objects and Reasons for general information:—

L.A Bill No. 28 of 2023

A Bill to provide for settlement of arrears of tax, penalty or

interest pertaining to certain taxes administered by Commercial

Taxes and Registration Department and the matters connected

therewith or incidental thereto.

Tamil Nadu

Act 1 of 1959.

Tamil Nadu

Act 24 of 1971.

Tamil Nadu

Act 14 of 1970.

Tamil Nadu

Act 6 of 1981.

Tamil Nadu

Act 20 of 2001.

Tamil Nadu

Act 13 of 1990.

Tamil Nadu

Act X of 1939.

Tamil Nadu

Act 22 of 1983.

Tamil Nadu

Act XX of 1935.

Tamil Nadu

Act 32 of 2006.

Central Act

74 of 1956.

WHEREAS it is expedient to provide for settlement of arrears of

tax, penalty or interest, as the case may be, under,—

(i)

the repealed Tamil Nadu General Sales Tax Act, 1959,

(ii) the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971,

(iii) the repealed Tamil Nadu Additional Sales Tax Act, 1970,

(iv) the repealed Tamil Nadu Tax on Luxuries Act, 1981,

(v) the repealed Tamil Nadu Tax on Entry of Goods into Local

Areas Act, 2001,

(vi) the repealed Tamil Nadu Tax on Entry of Motor Vehicles into

Local Areas Act, 1990,

(vii) the repealed Tamil Nadu Entertainments Tax Act, 1939,

(viii) the repealed Tamil Nadu Advertisements Tax Act, 1983,

(ix) the repealed Tamil Nadu Betting Tax Act, 1935,

(x) the Tamil Nadu Value Added Tax Act, 2006, and

(xi) the Central Sales Tax Act,1956;

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-fourth Year of the Republic of India as

follows:—

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

(Settlement of Arrears) Act, 2023.

Short title,

extent and

commencement.

(2) It extends to the whole of the State of Tamil Nadu.

(3) It shall come into force on such date as the State

Government may, by notification, appoint.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

2. (1) In this Act, unless the context otherwise requires,-

Definitions.

(a) “admitted tax” means tax payable as per the returns, books

of accounts or tax assessed by the assessing authority under the

relevant Act but does not include disputed tax;

(b) “applicant” means a dealer or any person who is liable to pay

tax under the relevant Act;

(i) tax including sales tax, additional sales tax, surcharge,

additional surcharge, value added tax, central sales tax, luxury tax,

advertisement tax, entertainments tax, entry tax or betting tax, payable

by an applicant upon assessment under the relevant Act;

(ii) penalty payable by an applicant under the relevant Act; or

(iii) interest payable by an applicant under the relevant Act,

as the case may be, pertaining to the assessment years upto

2017-2018, for which assessment has been made on or before the

31st day of March 2021 under the relevant Act, and pending collection

on the date of filing of application under this Act;

(d) “certificate of settlement” means a certificate issued under

this Act for settlement of arrears of tax, penalty or interest under the

relevant Act;

(e) “declaration form” means form or certificate prescribed

under the relevant Act for sale or purchase of goods at reduced or

concessional rate of tax or for exemption from tax;

(f) “designated authority” means an authority appointed under

section 3;

(g) “disputed tax” means the whole or part of tax determined by

the assessing authority under the relevant Act against which appeal,

revision or review is pending before any authority, tribunal or court, as

on the date of commencement of this Act;

(h) “Government” means the State Government;

(i) “relevant Act” means,-

(i) the repealed Tamil Nadu General Sales Tax Act, 1959; or

Tamil Nadu

Act 1 of 1959.

(ii) the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971; or

Tamil Nadu

Act 24 of 1971.

(iii) the repealed Tamil Nadu Additional Sales Tax Act, 1970; or

Tamil Nadu

Act 14 of 1970.

(iv) the repealed Tamil Nadu Tax on Luxuries Act, 1981; or

Tamil Nadu

Act 6 of 1981.

(v) the repealed Tamil Nadu Tax on Entry of Goods into Local

Areas Act, 2001; or

Tamil Nadu

Act 20 of 2001.

(vi) the repealed Tamil Nadu Tax on Entry of Motor Vehicles

into Local Areas Act, 1990; or

Tamil Nadu

Act 13 of 1990.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

125

Tamil Nadu

Act X of 1939.

(vii) the repealed Tamil Nadu Entertainments Tax Act, 1939; or

Tamil Nadu

Act 22 of 1983.

(viii) the repealed Tamil Nadu Advertisements Tax Act, 1983; or

Tamil Nadu

Act XX of 1935.

(ix) the repealed Tamil Nadu Betting Tax Act, 1935; or

Tamil Nadu

Act 32 of 2006.

(x) the Tamil Nadu Value Added Tax Act, 2006; or

Central

Act 74 of 1956.

(xi) the Central Sales Tax Act, 1956, as the case may be.

(2) Unless there is anything repugnant to the subject or context,

all words and expressions used in this Act, but not defined, shall have

the same meaning as assigned to them in the relevant Act.

Tamil Nadu

Act 19 of 2017.

3. For carrying out the purposes of this Act, the Government may,

by notification, appoint one or more officers referred to in section 3 of

the Tamil Nadu Goods and Services Tax Act, 2017 to be the designated

authority and such authority shall exercise jurisdiction over such area

or areas as the Government may specify in the notification.

Designated

authority.

4. Subject to the other provisions of this Act, an applicant

is eligible to make an application for settlement of arrears of

tax, penalty or interest pertaining to the assessment years upto

2017-2018 for which assessment has been made under the relevant

Act, on or before the 31st day of March 2021, against which an appeal,

revision or review is not pending before any authority or tribunal under

the relevant Act or any court on the date of filing of application:

Eligibility for

settlement.

Provided that in cases where any appeal, revision or review,

is pending before any authority or tribunal under the relevant Act or

any court on the date of commencement of this Act, application for

settlement of arrears shall be made along with a copy of leave to

withdraw granted by the authority or tribunal or court, as the case

may be:

Provided further that in cases where any appeal filed by the

Government is pending before any authority, tribunal under the relevant

Act or court on the date of commencement of this Act, application for

settlement of arrears shall be made as per the tax claimed by the

Government, treating such claims as disputed tax together with the

corresponding penalty or interest.

5. (1) An application for the purpose of section 4 shall be

made to the designated authority within four months from the date of

commencement of this Act or such later date as the Government may,

by notification, specify, from time to time, in such form, and in such

manner, as may be prescribed, along with proof of payment of the

amount at the rates specified in section 7.

Application for

settlement.

(2) A separate application shall be made for each assessment

year.

6. (1) The designated authority shall verify the correctness

of the particulars furnished in the application made under

section 5 with reference to all relevant records and determine the

amount payable at the rates specified in section 7.

Determination of

amount payable by

applicant.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2) The designated authority shall demand further amount

payable by the applicant in the form prescribed, if the amount paid

by the applicant along with application falls short of the amount

determined under sub-section (1).

(3) The amount determined under sub-section (1) shall be

rounded off to the nearest rupee and, for this purpose, where such

amount contains a part of a rupee, and, if such part is fifty paise or

more, it shall be rounded off to the nearest rupee, and if such part is

less than fifty paise, it shall be ignored.

Rate applicable

in determining

amount payable.

7. (1) The amount payable by the applicant and to be waived shall

be determined as follows: —

(a) where the total arrears of tax, penalty or interest is above

rupees fifty thousand and upto rupees ten lakh for an assessment year

on the date of application for settlement under this Act, the applicant

shall have an option to pay under any one of the following methods

that is most beneficial to him:—

(i) pay twenty per cent. on the total arrears of tax, penalty

or interest and on such payment, the remaining arrears of tax, penalty

or interest payable shall be waived; or

(ii) (1) on the admitted tax, pay sixty-six per cent. along

with ten per cent. of the penalty and ten per cent. of the interest and

on such payment, the remaining admitted tax, penalty and interest

payable shall be waived;

(2) on the disputed tax, pay thirty-three per cent. along

with ten per cent. of the penalty and ten per cent. of the interest and

on such payment, the remaining disputed tax, penalty and interest

payable shall be waived;

(3) where it relates to arrears of penalty or interest

or both and where there is no arrear of tax, pay ten per cent. of the

interest and ten per cent. of the penalty and on such payment, the

remaining interest or penalty or both payable shall be waived;

(b) where the total arrears of tax, penalty or interest is above

rupees ten lakh and upto rupees one crore for an assessment year

on the date of application for settlement under this Act, the applicant

shall,—

(i) on the admitted tax, pay sixty-six per cent. along with ten

per cent. of the penalty and ten per cent. of the interest and on such

payment, the remaining admitted tax, penalty and interest payable

shall be waived;

(ii) on the disputed tax, pay thirty-three per cent. along

with ten per cent. of the penalty and ten per cent. of the interest and

on such payment, the remaining disputed tax, penalty and interest

payable shall be waived;

(iii) where it relates to arrears of penalty or interest or both

and where there is no arrear of tax, pay ten per cent. of the penalty

and ten per cent. of the interest and on such payment, the remaining

penalty or interest or both payable shall be waived;

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

127

rupees one crore and upto rupees ten crore for an assessment year

on the date of application for settlement under this Act, the applicant

shall,—

(i) on the admitted tax, pay seventy-five per cent. along with

fifteen per cent. of the penalty and twenty per cent. of the interest and

on such payment, the remaining admitted tax, penalty and interest

payable shall be waived;

(ii) on the disputed tax, pay fifty per cent. along with fifteen

per cent. of the penalty and twenty per cent. of the interest and on such

payment, the remaining disputed tax, penalty and interest payable

shall be waived;

(iii) where it relates to arrears of penalty or interest or both and

where there is no arrear of tax, pay fifteen per cent. of the penalty and

twenty per cent. of the interest and on such payment, the remaining

penalty or interest or both payable shall be waived.

(d) where the total arrears of tax, penalty or interest is more than

rupees ten crore for an assessment year on the date of application for

settlement under this Act, the applicant shall,—

(i) on the admitted tax, pay ninety per cent. along with fifteen

per cent. of the penalty and thirty per cent. of the interest and on such

payment, the remaining admitted tax, penalty and interest payable

shall be waived;

(ii) on the disputed tax, pay sixty per cent. along with fifteen

per cent. of the penalty and thirty per cent. of the interest and on such

payment, the remaining disputed tax, penalty and interest payable

shall be waived;

(iii) where it relates to arrears of penalty or interest or both

and where there is no arrear of tax, pay fifteen per cent. of the penalty

and thirty per cent. of the interest and on such payment, the remaining

penalty or interest or both payable shall be waived.

(2) Notwithstanding anything contained in the relevant Act,

interest accrued at the time of payment of tax, penalty or interest, as

the case may be, under this Act, shall also stand waived.

8. Notwithstanding anything contained in the relevant Act or

this Act, where on the date of commencement of this Act, the total

arrears of tax, penalty or interest, is rupees fifty thousand or less for an

assessment year, the entire amount shall stand waived on that date

and the assessee shall stand discharged from his liability to make

payment of such arrears of tax, penalty or interest.

Total waiver of certain

amounts.

9. Notwithstanding anything contained in the relevant Act, no

arrears of tax, penalty or interest payable under this Act shall be,—

(a) paid through the input tax credit account;

(b) adjusted against any excess amount; or

under any circumstances.

Restrictions.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Settlement of arrears

and issue of

certificate.

10. (1) The designated authority shall, on being satisfied

about

the

payment

the

amount

determined

under

sub-section (1) of section 6, by an order, settle the arrears of

tax, penalty or interest and issue a certificate of settlement

in such form as may be prescribed, and thereupon, the

applicant

shall

discharged

from

his

liability

make

payment of such arrears of tax, penalty or interest. A separate

certificate of settlement shall be issued in respect of each application:

Provided that where certificate of settlement is issued in a

case, wherein appeal filed by the Government is pending before any

authority, tribunal or court, the Government shall withdraw the appeal

forthwith.

(2) The designated authority, for reasons to be recorded in writing,

may refuse to settle the arrears of tax, penalty or interest:

Provided that no order under this sub-section shall be passed

without giving the applicant a reasonable opportunity of showing cause

against such refusal.

(3) The designated authority may, at any time within ninety days

from the date of issue of certificate under sub-section (1), modify the

certificate by rectifying any error apparent on the face of the record:

Provided that no such rectification adversely affecting the

applicant shall be made without giving the applicant a reasonable

opportunity of showing cause against such rectification.

Appeal.

11. Any person aggrieved by an order passed under

sub-section (2) of section 10 may prefer an appeal to an officer not

below the rank of Additional Commissioner of Commercial Taxes as

the Government may, by notification, specify in this behalf. The said

officer shall dispose the appeal, either by confirming the order of the

designated authority or set aside the order and direct the designated

authority to pass a fresh settlement order, after further enquiry.

Revision.

12. (1) The Commissioner may of his own motion, for reasons

to be recorded in writing, at any time, within twelve months from

the date of order, call for and examine any order passed under

section 10 or section 11, to satisfy himself as to the correctness,

legality or propriety of the order made or decision taken therein and

if in any case, it appears to the Commissioner that any such order or

decision should be modified, annulled, reversed or remitted back for

reconsideration, he may pass orders accordingly.

(2) No order prejudicial to any person shall be passed under

sub-section (1) unless such person has been given an opportunity of

making his representation.

Bar on

re-opening of settled

cases.

13. A certificate of settlement issued under section 10 shall be

conclusive as to the settlement of arrears to which it relates, and no

matter covered by such certificate of settlement shall be re-opened in

any proceeding of appeal, revision or review or in any other proceeding,

under the relevant Act.

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129

14. (1) Notwithstanding anything contained in section 13, where

it appears to the designated authority that an applicant has obtained

a certificate of settlement under sub-section (1) of section 10, by

suppressing any material information or particulars or by furnishing

any incorrect or false information or particulars, the designated

authority, may, within a period of two years from the date of issue of

the certificate, for reasons to be recorded in writing and after giving

the applicant a reasonable opportunity of showing cause, revoke the

certificate.

Revocation of

certificate.

(2) In the case of revocation of a certificate under

sub-section (1), the amount paid by the applicant along with the

application made under section 5 shall be treated as payment towards

the amount payable for the relevant assessment year under the

relevant Act.

15. The designated authority shall inform the assessing authority,

appellate authority, revisional authority or tribunal under the relevant

Act or the Court, as the case may be, which, for the time being, has

jurisdiction over the applicant under the relevant Act,—

Information

to be sent

to authorities under

relevant Act.

(a) the fact of making of an application by the applicant under

section 5;

(b) the fact of passing of any order by the designated authority

under section 10;

certificate under sub-section (3) of section 10;

(d) the fact of revocation of any certificate under

section 14; and

(e) such other matters as it may deem necessary in such

form, in such manner, and within such time, as may be prescribed.

16. The Commissioner of Commercial Taxes may, from time

to time, issue instructions and directions as he may deem fit to the

designated authorities for carrying out the purposes of this Act:

Provided that no such instruction or direction shall be issued

after the expiry of one year from the date of coming into force of this

Act.

Power of

Commissioner

of Commercial

Taxes.

17. (1) All particulars contained in the application, statement

made, records or documents produced under the provisions of this Act

or in any evidence given or affidavit or deposition made, in the course

of any proceeding under this Act or in any proceeding for the purposes

of this Act shall be treated as confidential and shall not be disclosed.

Prohibition of

disclosure of

particulars produced

before designated

authorities.

(2) Nothing contained in sub-section (1) shall apply to the

disclosure of any such particulars—

(a) for the purpose of investigation of, or prosecution for, an

offence under this Act, or under the Indian Penal Code, 1860 or under

any other law for the time being in force; or

Central Act

XLV of 1860.

(b) to any person enforcing the provisions of this Act where it is

necessary to disclose the same to him for the purposes of this Act; or

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

process for the recovery of any demand; or

(d) to a civil court in any suit to which the Government are party

and which relates to any matter arising out of any proceeding under

this Act; or

(e) occasioned by the lawful exercise by a public servant of his

powers under the Indian Stamp Act, 1899, to impound an insufficiently

stamped document; or

Central Act

II of 1899.

(f) to an officer of -

(i) the Government of India; or

(ii) the Government of any State or Union Territory in India

with which an arrangement for disclosure on a reciprocal basis has

been entered into by the Government; or

(g) to an officer of any department other than the Commercial

Taxes Department of the Government after obtaining the permission

of the Commissioner of Commercial Taxes:

Provided that such particulars shall be furnished under this

clause only in exceptional cases and that any officer obtaining such

particulars shall keep them as confidential and use them only in the

lawful exercise of the powers conferred by or under any enactment.

(3) Nothing herein contained shall prevent the publication of the

certificate of settlement or rejection of any application in the prescribed

manner.

Protection of

action taken

in good faith.

18. (1) No suit, prosecution or other proceedings shall lie

against any officer or servant of the Government for any act done or

purporting to be done under this Act, without the previous sanction of

the Government.

(2) No officer or servant of the Government shall be liable in

respect of any such act in any civil or criminal proceeding if the act

was done in good faith in the course of the execution of duties or the

discharge of functions imposed by or under this Act.

Power to remove

difficulties.

19. If any difficulty arises in giving effect to any of the provisions

of this Act, the Government may, by order, not inconsistent with the

provisions of this Act, remove such difficulty:

Provided that no such order shall be made after the expiry of one

year from the date of coming into force of this Act.

Power to make

rules

20. (1) The Government may, make rules, whether prospectively

or retrospectively, for carrying out the purposes of this Act.

(2) (a) All rules made under this Act shall be published in the

Tamil Nadu Government Gazette and unless they are expressed to

come into force on a particular date, shall come into force on the date,

on which they are so published.

(b) All notifications issued under this Act shall, unless

they are expressed to come into force on a particular date, come into

force on the date on which they are so published.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS.

The system of levy of tax on Goods and Services has been introduced across the country, including

Tamil Nadu, from the 1^st day of July 2017. A large amount of tax, penalty and interest are pending under

various repealed Acts, namely, the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the

Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act 24 of 1971), the Tamil Nadu Additional Sales Tax Act, 1970

(Tamil Nadu Act 14 of 1970), the Tamil Nadu Tax on Luxuries Act, 1981 (Tamil Nadu Act 6 of 1981), the

Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), the Tamil Nadu Tax on

Entry of Motor Vehicles into Local Areas Act, 1990 (Tamil Nadu Act 13 of 1990), the Tamil Nadu Entertainments

Tax Act, 1939 (Tamil Nadu Act X of 1939), the Tamil Nadu Advertisements Tax Act, 1983 (Tamil Nadu Act 22 of 1983), the

Tamil Nadu Betting Tax Act, 1935 (Tamil Nadu Act XX of 1935) and also under the Tamil Nadu Value Added Tax Act, 2006

(Tamil Nadu Act 32 of 2006) and the Central Sales Tax Act, 1956 (Central Act 74 of 1956). Reversal of Input Tax

Credit under the said Tamil Nadu Act 32 of 2006 and the levy of Entry tax on motor vehicles and goods under the

Entry tax enactments, having been upheld by the Hon’ble Courts during the years 2016, 2017, 2018 and 2019, the

demands have accumulated over a period of time. The dealers were not able to pay the taxes levied as a result

of such decisions, assessments made under the best of judgment, and due to levy of consequential penalties and

interest due thereon.

2. With a view to expedite the collection of arrears, Samadhan Schemes were implemented in the past during

the years 2006, 2008, 2010 and 2011 by enactment of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2006

(Tamil Nadu Act 27 of 2006), the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008 (Tamil Nadu Act 60 of 2008),

the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 (Tamil Nadu Act 20 of 2010) and the Tamil Nadu Sales

Tax (Settlement of Arrears) Act, 2011 (Tamil Nadu Act 29 of 2011). However, a substantial amount of arrears due to

the Government under the relevant Acts are still pending for collection.

3. During the presentation of the Revised Budget for the year 2021-2022, the Government had announced on

the floor of Assembly on 13^th August 2021, that an effective Samadhan Scheme will be launched to clear the pending

dues of Rs.28,000 crore under the Tamil Nadu Value Added Tax and other taxation laws referred above.

4. In view of the above announcement and also considering the representations received from various trade

associations for the re-introduction of the Samadhan Scheme for expeditious settlement of the pending cases and

in order to mitigate the hardship of the dealers and to reduce tax litigations, the Government have decided to give

another opportunity to the dealers to settle the arrears of tax, penalty and interest payable to the Government

pertaining to the assessments under the said Acts for the assessment years up to 2017-2018 (i.e., up to 30.06.2017),

which has been made on or before the 31^st day of March 2021.

5. The Bill seeks to give effect to the above decision.

P. MOORTHY,

Minister for Commercial Taxes and Registration.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

135

Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the

following Bill which was introduced in the Legislative Assembly of the

State of Tamil Nadu on 10th October 2023 is published together with

Statement of Objects and Reasons for general information:—

L.A Bill No. 29 of 2023

A Bill 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

Seventy-fourth Year of the Republic of India as follows:—

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

(Second Amendment) Act, 2023.

Short title and

commencement.

(2) Save as otherwise provided in this Act,—

(i)

sections 2 to 24 (except sections 14 to 19) shall be deemed

to have come into force on the 1st day of October 2023;

(ii) sections 14 to 19 shall be deemed to have come into force

on the 1st day of August 2023.

Tamil Nadu Act

19 of 2017.

In section 10 of the Tamil Nadu Goods and Services Tax Act, 2017

(hereinafter referred to as the principal Act),—

(1) in sub-section (2), in clause (d), the expression “goods or” shall

be omitted;

Amendment of

section 10.

(2) in sub-section (2A), in clause (c), the expression “goods or” shall

be omitted.

In section 16 of the principal Act, in sub-section (2),—

(1) in the second proviso, for the expression “added to his output tax

liability, along with interest thereon”, the expression “paid by him along with

interest payable under section 50” shall be substituted;

Amendment of

section 16.

(2) in the third proviso, after the expression “made by him”, the

expression “to the supplier” shall be inserted.

In section 17 of the principal Act,—

Amendment of

section 17.

(1) in sub-section (3), in the Explanation, for the expression “except

those specified in paragraph 5 of the said Schedule”, the following shall be

substituted, namely:—

“except,—

(a) the value of activities or transactions specified in paragraph

5 of the said Schedule; and

(b) the value of such activities or transactions as may be

prescribed in respect of clause (a) of paragraph 8 of the said Schedule.”;

(2) in sub-section (5), after clause (f), the following clause shall be

inserted, namely:—

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

“(ff) goods or services or both received by a taxable person, which

are used or intended to be used for activities relating to his obligations under

corporate social responsibility referred to in section 135 of the Companies Act,

2013;”.

Central Act 18 of

2013.

Amendment of

section 23.

5. In section 23 of the principal Act, for sub-section (2), the following

sub-section shall be substituted and shall be deemed to have been substituted

with effect from the 1st day of July 2017, namely:—

“(2) Notwithstanding anything to the contrary contained in

sub-section (1) of section 22 or section 24, the Government may, on the

recommendation of the Council, by notification, subject to such conditions and

restrictions as may be specified therein, specify the category of persons who

may be exempted from obtaining registration under this Act.”.

Amendment of

section 30.

In section 30 of the principal Act, in sub-section (1),—

(1) for the expression “the prescribed manner within thirty days from

the date of service of the cancellation order:”, the expression “such manner,

within such time and subject to such conditions and restrictions, as may be

prescribed.” shall be substituted;

(2) the proviso shall be omitted.

Amendment of

section 37.

In section 37 of the principal Act, after sub-section (4), the following

sub-section shall be added, namely:—

“(5) A registered person shall not be allowed to furnish the details

of outward supplies under sub-section (1) for a tax period after the expiry of a

period of three years from the due date of furnishing the said details:

Provided that the Government may, on the recommendation of

the Council, by notification, subject to such conditions and restrictions as may

be specified therein, allow a registered person or a class of registered persons

to furnish the details of outward supplies for a tax period under sub-section

(1), even after the expiry of the said period of three years from the due date of

furnishing the said details.”.

Amendment of

section 39.

In section 39 of the principal Act, after sub-section (10), the following

sub-section shall be added, namely:—

“(11) A registered person shall not be allowed to furnish a return

for a tax period after the expiry of a period of three years from the due date of

furnishing the said return:

Provided that the Government may, on the recommendation of

the Council, by notification, subject to such conditions and restrictions as may

be specified therein, allow a registered person or a class of registered persons

to furnish the return for a tax period, even after the expiry of the said period of

three years from the due date of furnishing the said return.”.

Amendment of

section 44.

9. Section 44 of the principal Act shall be renumbered as sub-section

(1) thereof, and after sub-section (1) as so renumbered, the following

sub-section shall be added, namely:—

“(2) A registered person shall not be allowed to furnish an annual

return under sub-section (1) for a financial year after the expiry of a period of

three years from the due date of furnishing the said annual return:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

137

Provided that the Government may, on the recommendation of

the Council, by notification, and subject to such conditions and restrictions as

may be specified therein, allow a registered person or a class of registered

persons to furnish an annual return for a financial year under sub-section (1),

even after the expiry of the said period of three years from the due date of

furnishing the said annual return.”.

10. In section 52 of the principal Act, after sub-section (14), the following

sub-section shall be inserted, namely:—

Amendment of

section 52.

“(15) The operator shall not be allowed to furnish a statement

under sub-section (4) after the expiry of a period of three years from the due

date of furnishing the said statement:

Provided that the Government may, on the recommendation of

the Council, by notification, subject to such conditions and restrictions as may

be specified therein, allow an operator or a class of operators to furnish a

statement under sub-section (4), even after the expiry of the said period of

three years from the due date of furnishing the said statement.”.

11. In section 54 of the principal Act, in sub-section (6), the

expression “excluding the amount of input tax credit provisionally accepted,”

shall be omitted.

Amendment of

section 54.

12. In section 56 of the principal Act, for the expression “from the date

immediately after the expiry of sixty days from the date of receipt of application

under the said sub-section till the date of refund of such tax”, the expression

“for the period of delay beyond sixty days from the date of receipt of such

application till the date of refund of such tax, to be computed in such manner

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

substituted.

Amendment of

section 56.

13. In section 62 of the principal Act,—

Amendment of

section 62.

(1) in sub-section (2), for the expression “thirty days”, the expression

“sixty days” shall be substituted;

(2) to sub-section (2) as so amended, the following proviso shall be

added, namely:—

“Provided that where the registered person fails to furnish a

valid return within sixty days of the service of the assessment order under

sub-section (1), he may furnish the same within a further period of sixty days on

payment of an additional late fee of one hundred rupees for each day of delay

beyond sixty days of the service of the said assessment order and in case

he furnishes valid return within such extended period, the said assessment

order shall be deemed to have been withdrawn, but the liability to pay interest

under sub-section (1) of section 50 or to pay late fee under section 47 shall

continue.”.

14. For section 109 of the principal Act, the following section shall be

substituted, namely:—

Substitution of

section 109.

Central Act 12 of

2017.

“109. Appellate Tribunal.— Subject to the provisions of this

Chapter, the Goods and Services Tax Tribunal constituted under the Central

Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing

appeals against the orders passed by the Appellate Authority or the Revisional

Authority under this Act.

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Omission of

section 110.

15. Section 110 of the principal Act shall be omitted.

Omission of

section 114.

16. Section 114 of the principal Act shall be omitted.

Amendment of

section 117.

17. In section 117 of the principal Act,—

(1) in sub-section (1), for the expression “State Bench or Area

Benches”, the expression “State Benches” shall be substituted;

(2) in sub-section (5), for the expression “State Bench or Area

Benches” occurring in two places, the expression “State Benches” shall be

substituted.

Amendment of

section 118.

18. In section 118 of the principal Act, in sub-section (1), in clause (a),

for the expression “National Bench or Regional Benches”, the expression

“Principal Bench” shall be substituted.

Amendment of

section 119.

19. In section 119 of the principal Act,—

(1) for the expression “National or Regional Benches”, the expression

“Principal Bench” shall be substituted;

(2) for the expression “State Bench or Area Benches”, the expression

“State Benches” shall be substituted.

Amendment of

section 122.

20. In section 122 of the principal Act, after sub-section (1A), the following

sub-section shall be inserted, namely:—

“(1B) Any electronic commerce operator who—

(i)

allows a supply of goods or services or both through it by an

unregistered person other than a person exempted from registration by a

notification issued under this Act to make such supply;

(ii) allows an inter-State supply of goods or services or both through

it by a person who is not eligible to make such inter-State supply; or

(iii) fails to furnish the correct details in the statement to be furnished

under sub-section (4) of section 52 of any outward supply of goods effected

through it by a person exempted from obtaining registration under this Act,

shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent

to the amount of tax involved had such supply been made by a registered

person other than a person paying tax under section 10, whichever is higher.”.

Amendment of

section 132.

21. In section 132 of the principal Act, in sub-section (1),—

(1) clauses (g), (j) and (k) shall be omitted;

(2) in clause (l),—

(a) for the expression “clauses (a) to (k)”, the expression

“clauses (a) to (f) and clauses (h) and (i)” shall be substituted;

(b) in sub-clause (iii), for the expression “any other offence”, the

expression “an offence specified in clause (b)” shall be substituted;

shall be omitted.

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139

22. In section 138 of the principal Act,—

Amendment of

section 138.

(1) in sub-section (1), in the first proviso,—

(i) for clause (a), the following clause shall be substituted,

namely:—

“(a) a person who has been allowed to compound once in

respect of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of

sub-section (1) of section 132;”;

(ii) clause (b) shall be omitted;

(iii) for clause (c), the following clause shall be substituted,

namely:—

“(c) a person who has been accused of committing an

offence under clause (b) of sub-section (1) of section 132;”;

(iv) clause (e) shall be omitted;

(2) in sub-section (2), for the expression “ten thousand rupees or fifty

per cent. of the tax involved, whichever is higher, and the maximum amount

not being less than thirty thousand rupees or one hundred and fifty per cent.

of the tax, whichever is higher”, the expression “twenty-five per cent. of the tax

involved and the maximum amount not being more than one hundred per cent.

of the tax involved” shall be substituted.

23. After section 158 of the principal Act, the following section shall be

inserted, namely:—

Insertion of

new section

158A.

“158-A. Consent based sharing of information furnished by

taxable person.— (1) Notwithstanding anything contained in sections 133,

152 and 158, the following details furnished by a registered person may,

subject to the provisions of sub-section (2), and on the recommendation of the

Council, be shared by the common portal with such other systems as may be

notified by the Government, in such manner and subject to such conditions as

may be prescribed, namely:—

(a) particulars furnished in the application for registration under

section 25 or in the return filed under section 39 or under section 44;

(b) the particulars uploaded on the common portal for preparation

of invoice, the details of outward supplies furnished under section 37 and the

particulars uploaded on the common portal for generation of documents under

section 68;

(2) For the purposes of sharing details under sub-section (1), the

consent shall be obtained, of—

(a) the supplier, in respect of details furnished under clauses

(a), (b) and (c) of sub-section (1); and

(b) the recipient, in respect of details furnished under clause

(b) of sub-section (1), and under clause (c) of sub-section (1) only where such

details include identity information of the recipient,

in such form and manner as may be prescribed.

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(3) Notwithstanding anything contained in any law for the time being

in force, no action shall lie against the Government or the common portal with

respect to any liability arising consequent to information shared under this

section and there shall be no impact on the liability to pay tax on the relevant

supply or as per the relevant return.”.

Retrospective

exemption

to certain

activities and

transactions in

Schedule III.

24. (1) In Schedule III to the principal Act, paragraphs 7 and 8 and

Explanation 2 thereof shall be deemed to have been inserted therein with

effect from the 1st day of July 2017.

(2) No refund shall be made of all the tax which has been collected, but

which would not have been so collected, had sub-section (1) been in force at

all material times.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

141

STATEMENT OF OBJECTS AND REASONS.

The Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) was enacted with a view to make

a provision for levy and collection of tax on intra-State supply of goods or services or both by the State Government.

2. The Goods and Services Tax Council, in its 47th, 48th and 49th Meetings held on 28th and 29th June,

2022, 17th December, 2022, and 18th February, 2023, respectively, has recommended various amendments to the

Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017). To give effect to the said recommendations, the

Central Government amended the said Central Act by the Finance Act, 2023 (Central Act 8 of 2023). Corresponding

amendments are, therefore, required to be made to the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu

Act 19 of 2017). The Government have, therefore, decided to amend the said Tamil Nadu Act 19 of 2017 suitably.

3. The Bill seeks to give effect to the above decision.

P. MOORTHY,

Minister for Commercial Taxes and Registration.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

143

Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the

following Bill which was introduced in the Legislative Assembly of the State of

Tamil Nadu on 10th October, 2023 is published together with Statement of

Objects and Reasons for general information:—

L.A Bill No. 30 of 2023

Central Act 40

of 1982.

A Bill to amend the Chit Funds Act, 1982 in its application to the State

of Tamil Nadu.

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

Seventy-fourth Year of the Republic of India as follows:-

1. (1) This Act may be called the Chit Funds (Tamil Nadu Amendment) Act,

2023.

(2) It shall come into force at once.

2. Section 70 of the Chit Funds Act, 1982 (hereinafter referred to as the

principal Act) shall be renumbered as sub-section (1) of that section and,—

(1) in sub-section (1) as so renumbered, after the expression “State

Government”, the expression “or to such officer or authority, as may be empowered

by the State Government, by notification in that behalf” shall be inserted;

(2)

after

sub-section

(1)

renumbered,

the

following

sub-section shall be added, namely:--

“(2) Every appeal pending before the State Government, on the

date of notification empowering such officer or authority, shall stand transferred

on that date to such officer or authority and shall be disposed off as if it has been

filed before such officer or authority.” .

3. In section 84 of the principal Act, for the expression “(other than the power

to hear appeals or to make rules)”, the expression “other than the power to make

rules” shall be substituted.

Short title and

commencement.

Amendment of

section 70.

Amendment of

section 84.

144

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS.

Under section 70 of the Chit Funds Act, 1982 (Central Act 40 of 1982), any party aggrieved by any order or award

passed by the Registrar or his nominee under section 69 of the Act, may, appeal to the State Government. A large

number of appeals have been filed under this section before the State Government and there is considerable delay

in disposal of the said appeals.

It is considered necessary to delegate the said power of hearing appeals to the sub-ordinate Officers.

Whereas section 84 of the said Act bars delegation of the State Government’s power to hear appeals. In order

to provide for expeditious disposal of such appeals, the State Government have decided to amend sections 70

and 84 of the said Central Act 40 of 1982 in its application to the State of Tamil Nadu, so as to empower the State

Government to delegate the power to hear appeals to sub-ordinate Officers or authorities.

The Bill seeks to give effect to the above decision.

P. MOORTHY,

Minister for Commercial Taxes and Registration.