TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2024

[Price: Rs. 19.20 Paise.

DTP—Ex-IV-1 (401)

Part IV—Section 1

Tamil Nadu Bills

[215]

No. 401]

CHENNAI, TUESDAY, DECEMBER 10, 2024

Karthigai 25, Kurothi, Thiruvalluvar Aandu-2055

CONTENTS

Pages.

BILLS:

No. 45 of 2024—The Tamil Nadu Mineral Bearing Land Tax Act, 2024 .. .. ..

216-224

No. 46 of 2024—The Tamil Nadu Public Premises (Eviction of Unauthorised Occupants)

Amendment and Validation Act, 2024. .. ..

225-226

No. 47 of 2024—The Tamil Nadu Heritage Commission (Amendment) Act, 2024. .. 227-228

No. 48 of 2024—The Tamil Nadu Advocates Welfare Fund (Amendment) Act, 2024. .. 229-232

No. 49 of 2024—The Tamil Nadu Advocates Clerks Welfare Fund (Amendment) Act, 2024.

233-234

No. 50 of 2024—The Tamil Nadu Court–fees and Suits Valuation (Amendment)

Act, 2024. .. ..

235-238

No. 51 of 2024—The Tamil Nadu Co-operative Societies (Amendment) Act, 2024.

239-242

No. 52 of 2024—The Tamil Nadu Goods and Services Tax (Third Amendment)

Act, 2024. .. . .. .. ..

243-254

No. 53 of 2024—The Tamil Nadu Appropriation (No. 6) Act, 2024.

255-261

216

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 Tamil Nadu on

10th December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 45 of 2024

A Bill to provide for the levy and collection of tax on mineral

bearing land and the matters connected therewith or

incidental thereto.

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-fifth Year of the Republic of India

as follows: —

Short title, extent

and

commencement.

(1) This Act may be called the Tamil Nadu Mineral Bearing

Land Tax Act, 2024.

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

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

may, by notification, appoint.

Definitions.

In this Act, unless the context otherwise requires, —

(a) “appellate authority” means the appellate authority

appointed under sub-section (1) of section 6;

(b) “despatch” means despatch of any mineral from the

mineral bearing land by the holder;

(d) “holder” means the holder of composite licence or

exploration licence or prospecting licence or mining lease or quarrying

lease or any other mineral concession granted in respect of mineral

bearing land;

(e) “mineral” means any mineral specified in the Schedule;

(f) “mineral bearing land” means any land which bears any

mineral and in respect of which composite licence or exploration

licence or prospecting licence or mining lease or quarrying lease

or any other mineral concession, as the case may be, has been

granted or deemed to have been granted under the Mines and

Minerals (Development and Regulation) Act, 1957, the Oilfields

(Regulation and Development) Act, 1948 or the rules made

thereunder;

(g) “notified authority” means an authority notified under

sub-section (1) of section 4;

(h) “prescribed” means prescribed by the rules made under

this Act;

(i) “Schedule” means the Schedule to this Act;

(j) “tax” means the mineral bearing land tax leviable under

section 3.

Central Act 67 of

1957.

Central Act 53 of

1948.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 217

3. There shall be levied a tax called the mineral bearing land tax

on the land bearing any mineral specified in the Schedule at such

rates as specified therein.

Levy of tax on

mineral bearing

land.

(1) The tax shall be assessed, levied and collected

in such manner as may be prescribed, by such authority not

below the rank of Assistant Director of Geology and Mining of the

district concerned, as may be notified by the Government in the

Tamil Nadu Government Gazette.

Assessment,

collection and

payment of

tax.

(2) The holder shall pay the tax specified in the Schedule in

advance in such manner as may be prescribed and a receipt therefore

shall be issued in such form as may be prescribed. The holder shall

submit the receipt of payment of tax to the notified authority before

despatch.

(3) The holder shall submit such returns in such form, for

such period and in such manner as may be prescribed.

(4) The holder shall maintain such accounts, registers,

records and other documents relating to the levy of tax in such form

and in such manner as may be prescribed.

Tamil Nadu

Act II of 1864.

(1) If the holder despatches any mineral from the mineral

bearing land without payment of tax or has paid less than the tax due,

the notified authority shall issue a notice of demand, in such manner

as may be prescribed, to the holder for payment of the tax due along

with a penalty at the rate of five per cent on the amount of such tax.

(2) The amount of tax and the penalty imposed, if any, if not

paid, shall be recovered as arrears of land revenue and the provisions

of the Tamil Nadu Revenue Recovery Act, 1864 shall apply for such

recovery.

Recovery of tax

and penalty. h

(1) Any person aggrieved by an order passed by the notified

authority, may prefer an appeal within thirty days from the date of

receipt of such order before the appellate authority appointed by the

Government, by notification:

Provided that the appellate authority may admit the appeal after

the aforesaid period, if it is satisfied that the applicant had sufficient

cause for not preferring the appeal within the said period:

Provided further that no appeal shall be entertained by the

appellate authority unless it is accompanied with the proof of payment

of thirty per cent of the tax due against which the appeal has been

preferred.

(2) The appellate authority shall pass such orders as it may

deem fit, after affording an opportunity of being heard to the appellant.

Appeal.

218

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Revision.

The Government or any other revisional authority, as may be

appointed by the Government by notification, may, suo-moto at any

time or on an application made by any person aggrieved by an order

passed under section 6 within thirty days from the date of receipt of

such order, call for and examine the records thereof to satisfy itself

as to the correctness or propriety of the order made or decision taken

thereon and in any case, it appears to the revisional authority that

any such order should be modified, annuled or remitted back for

reconsideration, the revisional authority may pass such order as it

may deem fit, after affording an opportunity of being heard to the

aggrieved person.

Penalty.

Any person who violates any of the provisions of

sub-sections (3) and (4) of section 4 and the rules made thereunder

shall be imposed with a penalty by the notified authority, as may be

prescribed, not exceeding five thousand rupees and where such

violation is a continuing one, with further penalty not exceeding five

hundred rupees, for every day during which such violation continues:

Provided that the penalty so imposed under this section in

respect of any violation shall not exceed fifty thousand rupees in the

aggregate.

Power to amend

Schedule.

The Government may, by notification from time to time,

amend the Schedule so as to add, omit any minerals or alter the rate

of tax specified therein:

Provided that the increase of the rate of tax under this section

shall not, in aggregate, exceed fifty per cent of the rate of tax specified

in the Schedule.

Power to make

rules.

10. (1)

The Government may make rules for carrying out the

purposes of this Act.

(2) In particular and without prejudice to the generality

of the foregoing power, such rules may provide for all or any of the

following matters, namely:—

(a) the manner of levy, assessment and collection of tax;

(b) the manner of payment of tax;

submitted;

(d) the accounts, registers, records and other documents to

be maintained by the holder and the manner in which they shall be

maintained;

(e) the form of receipt for payment of the tax;

(f) the manner and form in which the demand notice to be

issued under sub-section (1) of section 5;

(g) the quantum of penalty under section 8;

(h) any other matter which is required to be or may be

prescribed.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 219

(3) All rules and notifications 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 day, shall come into

force on the day on which they are so published.

(4) Every rule made, notification or order issued under this

Act shall, as soon as possible, after it is made or issued, be placed

on the table of the Legislative Assembly, and if, before the expiry of

the session in which it is so placed or the next session, the Legislative

Assembly makes any modification in any such rule, notification or

order, or the Legislative Assembly decides that the rule, notification

or order should not be made or issued, the rule, notification or order

shall thereafter have effect only in such modified form or be of no

effect, as the case may be, so, however, that any such modification

or annulment shall be without prejudice to the validity of anything

previously done under that rule, notification or order.

11. Nothing contained in this Act shall affect the liability of the

holder for payment of any dues under any other law for the time being

in force.

Liability of holder

under

other

laws not to be

affected.

12. No suit, prosecution or other proceedings shall lie against

any officer or servant of the Government in respect of any thing done

or purported to have been done or intended to be done by such officer

or servant in good faith in pursuance of this Act or any rules made

thereunder.

Protection

action taken in

good faith.

13. If

any

difficulty

arises

giving

effect

this

Act, the Government may, by an order published in the

Tamil Nadu Government Gazette, make such provisions not

inconsistent with the provisions of this Act, as appear to them to be

necessary or expedient for removing the difficulty:

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

period of two years from the date of commencement of this Act.

Power to remove

difficulties.

220

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

THE SCHEDULE

(See section 3)

RATE OF MINERAL BEARING LAND TAX

PART-A

LAND BEARING MAJOR MINERALS

Sl.

No.

(1)

Name of the

Mineral.

(2)

Rate of Tax.

(in Rupees)

(3)

per metric tonne.

per cubic metre.

Lignite

250

Limestone

160

Marl

160

Magnesite

260

Graphite

Vermiculite

250

Garnet

1250

Ilmenite

950

Rutile

5500

10.

Zircon

6600

11.

Monazite

250

12.

Sillimanite

7000

13.

Leucoxene

3500

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 221

PART-B

LAND BEARING MINOR MINERALS

Sl.

No.

(1)

Name of the

Mineral.

(2)

Rate of Tax.

(in Rupees)

(3)

per metric tonne.

per cubic metre.

Rough Stone

140

Gravel/Earth

Colour Granite

300

800

Black Granite

420

1300

Pebbles

150

390

Sand

400

Quartz

345

Feldspar

200

Fireclay

10.

Ball Clay

150

11.

Clay

12.

Kankar

160

13.

Silica Sand

240

Quartzite

150

15.

Calcite

160

16.

Dunite

225

17.

Dolomite

165

PART-C

LAND BEARING MINERAL OILS

Sl.

No.

(1)

Name of the

Mineral.

(2)

Rate of Tax.

(in Rupees)

(3)

per metric tonne.

per cubic metre.

Crude Oil

8500

Natural Gas

3.5

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 225

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 46 of 2024

A Bill further to amend the Tamil Nadu Public Premises

(Eviction of Unauthorised Occupants) Act, 1975.

Be it enacted by the Legislative Assembly of the State of

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

follows:—

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

(Eviction of Unauthorised Occupants) Amendment and Validation

Act, 2024.

Short title and

commencement.

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

7th January 2011.

Tamil Nadu Act

1 of 1976.

2. In section 2 of the Tamil Nadu Public Premises (Eviction

of Unauthorised Occupants) Act, 1975 (hereinafter referred to as

the principal Act), in clause (e), for sub-clause (3), the following

sub-clause shall be substituted, namely:—

“(3) any premises belonging to a waqf, registered with the

Tamil Nadu Waqf Board;”.

3. Notwithstanding anything contained in any law for the time

being in force or in any judgment, decree or order of any Court

or Tribunal or other authority, all acts done or proceedings taken

under the principal Act, on or after the 7th January 2011 and before

the publication of this Act in the Tamil Nadu Government Gazette

relating to the premises belonging to a waqf registered with the

Tamil Nadu Waqf Board shall, for all purposes, be deemed to be,

and to have always been, validly done or taken in accordance with

law as if sub-clause (3) of clause (e) of section 2 of the principal Act

as substituted by this Act, had been in force at all material times

when such acts or proceedings were done or taken.

Amendment of

section 2.

Validation.

226

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS.

In Tamil Nadu Public Premises (Eviction of Unauthorised Occupants) Amendment Act, 2010 (Tamil Nadu

Act 33 of 2010), an amendment was made to clause (e) of section 2 of the Tamil Nadu Public Premises (Eviction

of Unauthorised Occupants) Act, 1975 (Tamil Nadu Act 1 of 1976) including the waqf premises registered with

the Tamil Nadu Waqf Board within the definition of the term “public premises”. The said amendment came into

force on the 7th January 2011. Consequent on the said amendment, several unauthorized occupants from the

premises belonging to a waqf registered with the Tamil Nadu Waqf Board were evicted from such premises

and the amended provision was effective in protecting and preserving waqf properties in Tamil Nadu. However,

the High Court of Madras in its order dated 23.04.2024 in W.P.No.20553 of 2023, etc., has declared the said

Tamil Nadu Act 33 of 2010 to be void qua the Waqf Act, 1995 (Central Act 43 of 1995) and hence ultra vires

the Constitution.

2. The procedure prescribed under section 54 of the aforesaid Waqf Act, 1995 (Central Act 43 of

1995) for removal of encroachments from waqf properties is a cumbersome process and resorting to such

process will cause undesirable delay in removing encroachments from the waqf properties. Therefore, the

Government have now decided to amend the said Tamil Nadu Act 1 of 1976 on the lines of the Tamil Nadu Act

33 of 2010 retrospectively from 7th January 2011 along with necessary validation provision and to reserve the

Bill for the consideration of the Hon’ble President of India as required under Article 254(2) of the Constitution.

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

K.K.S.S.R. RAMACHANDRAN,

Minister for Revenue and Disaster Management.

Secretariat,

Chennai-600 009,

K. SRINIVASAN,

10th December 2024.

Principal Secretary.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 227

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 47 of 2024

A Bill further to amend the Tamil Nadu Heritage Commission

Act, 2012.

Be it enacted by the Legislative Assembly of the State of

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

follows: —

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

Commission (Amendment) Act, 2024.

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

Government may, by notification, appoint.

Short title

commence-

ment.

Tamil Nadu Act 24

of 2012.

2. In section 2 of the Tamil Nadu Heritage Commission Act,

2012 (hereinafter referred to as the principal Act), for clause (i), the

following clause shall be substituted, namely:─

“(i) “local authority” means any municipal corporation

or municipal council or panchayat constituted or to be constituted

under any law for the time being in force or any other authority under

whom any site, building, monument or any other place of historical,

architectural or cultural importance is vested or to whom the power

of superintendence of the heritage building or monuments of heritage

importance is entrusted by the Government.”;

Amendment of

section 2.

3. In section 4 of the principal Act, in sub-section (1),─

(a) for items (k) and (l), the following items shall be substituted,

namely:─

“(k) the Executive Engineer (Heritage Wing), Public Works

Department, Chepauk, Chennai, ex-officio;

(l) the Chief Architect, Public Works Department, Chepauk,

Chennai, ex-officio;”;

(b) after item (p), the following item shall be added, namely:─

“(q) the Commissioner, Hindu Religious and Charitable

Endowments Department, Chennai, ex-officio”;

Amendment of

section 4.

4. In section 11 of the principal Act, in sub-section (2), in clause

(n), for the expression “local authorities”, the expression “authorities

concerned” shall be substituted.

Amendment of

section 11.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 229

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 48 of 2024

A Bill further to amend the Tamil Nadu Advocates

Welfare Fund Act, 1987.

BE it enacted by the Legislative Assembly of the State of

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

follows:—

(1)

This Act may be called the Tamil Nadu Advocates Welfare

Fund (Amendment) Act, 2024.

(2)

(a) Clause (a) of section 4 shall be deemed to have come into

force on the 30th day of January 2018.

(b) Clause (b) of section 4 shall be deemed to have come into

force on the 27th day of August 2022.

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

appoint.

Short title and

commencement.

Tamil Nadu Act 49

of 1987.

In section 2 of the Tamil Nadu Advocates Welfare Fund Act, 1987

(hereinafter referred to as the principal Act), in clause (k), the expression “and

includes e-stamp” shall be added at the end.

Amendment of

section 2.

3. In section 15 of the principal Act,—

(a) in sub-section (1), the following proviso shall be added,

namely:—

“Provided that on and from the date of commencement of

the Tamil Nadu Advocates Welfare Fund (Amendment) Act, 2024,

an advocate who is in receipt of pension, gratuity or other terminal

benefits from any State Government or Central Government or other

authority or employer shall not be eligible to apply for admission as a

member of the Fund.”;

(b) in sub- section (3), the following proviso shall be added,

namely:—

“Provided that a person enrolled as an advocate and opted

to be admitted to the Fund belatedly after enrolment shall pay an

additional fee of rupees one thousand per year from the date of his

enrolment till the date of his admission to the fund.”;

(i) in item (a), for the expression “Five hundred

rupees”, the expression “One thousand rupees” shall be substituted;

(ii) in item (b), for the expression “One thousand rupees”,

the expression “Two thousand rupees” shall be substituted;

(iii) in item (c), for the expression “Twenty-five thousand

rupees”, the expression “One lakh rupees” shall be substituted;

(iv) in item (d), for the expression “Ten thousand rupees”,

the expression “Twenty thousand rupees” shall be substituted;

Amendment of

section 15.

230

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(v) the following provisos shall be added, namely:—

“Provided that an advocate who has been admitted as a

member of the Fund before the completion of thirty five years of age

shall be eligible to pay life time subscription or annual subscription to

the Fund:

Provided further that an advocate who has been admitted as

a member of the Fund after the completion of thirty five years of age

shall be eligible to pay only annual subscription and he shall not be

eligible to pay life time subscription to the Fund.’’;

(d) in sub-section (6), for the expression “fifty rupees”, the

expression “ten thousand rupees” shall be substituted;

(e) in sub-section (9), for the expression “fifty rupees”, the

expression “five hundred rupees” shall be substituted.

Amendment of

section 16.

4. In section 16 of the principal Act,—

(a) in sub-section (5), for the expression “five lakh and

twenty-five thousand rupees” occurring in two places,the expression

“seven lakh rupees” shall be substituted;

(b) in sub-section (5) as so amended, for the expression

“seven lakh rupees” occurring in two places, the expression “ten lakh

rupees” shall be substituted;

sub-section shall be substituted, namely:—

“(5) Where a member of the Fund dies, his nominee or legal

heir, as the case may be, shall be paid an amount of—

(a) rupees ten lakh, if the member was enrolled as an

advocate before the completion of thirty five years of age;

(b) rupees five lakh, if the member was enrolled as an

advocate after the completion of thirty five years of age but before the

completion of fifty years of age;

was enrolled as an advocate after the completion of fifty years of age,

but before completion of sixty years of age;

(d) rupees one lakh, if the member was enrolled as an

advocate after the completion of sixty years of age:

Provided that if such member who, before his death, was in

receipt of pension, gratuity or other terminal benefits from any State

Government or the Central Government or other authority or employer,

his nominee or legal heir, as the case may be, shall not be entitled for

the payment of the amount under this sub-section.’’.

Amendment of

section 21.

5. In section 21 of the principal Act, in sub-section (2), in

clause (b), for the expression “twenty-five rupees”, the expression

“five hundred rupees” shall be substituted.

232

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS

The Government have constituted a Fund called the Tamil Nadu Advocates Welfare Fund in the State to

provide for payment of retirement benefits to the advocates in the State and for payment of lumpsum amount

out of the said fund on the death of the member under the Tamil Nadu Advocates Welfare Fund Act, 1987

(Tamil Nadu Act 49 of 1987).

The Hon’ble Chief Minister has announced on 23.04.2022 that the financial assistance paid from the

Advocates Welfare Fund to the family of the deceased advocate will be enhanced from Rs.7 lakh to 10 lakh

and an additional grant of Rs. 20.00 Crore to the Tamil Nadu Advocates Welfare Fund will be provided by the

Government. Further, to augment revenue for the said Fund, the Bar Council of Tamil Nadu and Puducherry

has recommended to enhance the value of the Advocates Welfare Fund Stamp and to increase the annual

subscription, life-time subscription, re-admission fee, registration fee, and to provide for issue of “e-Stamp”.

The said Council has further recommended to prohibit a person to be admitted to the Fund, who is in receipt

of pension, gratuity or other terminal benefits from any State or Central Government or Other Authorities.

The Government have decided to accept the recommendations of the Bar Council of Tamil Nadu and

Puducherry and to amend the said Tamil Nadu Act 49 of 1987 suitably for the aforesaid purposes.

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

S. REGUPATHY,

Minister for Law.

Secretariat,

Chennai-600 009,

K. SRINIVASAN,

10th December 2024.

Principal Secretary.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 233

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 49 of 2024

A Bill further to amend the Tamil Nadu Advocates’

Clerks Welfare Fund Act, 1999.

BE it enacted by the Legislative Assembly of the State of

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

follows:—

(1) This Act may be called the Tamil Nadu Advocates’

Clerks Welfare Fund (Amendment) Act, 2024.

(2) It shall come into force at once.

Short title and

commencement.

Tamil Nadu Act 25

of 1999.

In section 2 of the Tamil Nadu Advocates’ Clerks

Welfare

Fund Act,

1999

(hereinafter

referred

the

principal Act), in clause (o), the expression “and includes

e-stamp” shall be added at the end.

Amendment of

section 2.

In section 12 of the principal Act, in sub-section (1),–

(a) for the expression “ten rupees”, the expression “twenty

rupees” shall be substituted;

(b) the following proviso shall be added, namely:–

Provided that the Bar Council may also issue e-stamp through

e-stamps online portal of the Bar Council.”.

Amendment of

section 12.

4. In section 16 of the principal Act,in sub-section (2), for the

expression “rupees four lakh”, the expression “rupees seven lakh”

shall be substituted.

Amendment of

section 16.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 235

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 50 of 2024

A Bill further to amend the Tamil Nadu

Court–fees and Suits Valuation Act, 1955.

BE it enacted by the Legislative Assembly of the State of

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

follows:—

1.(1) This Act may be called the Tamil Nadu Court–fees and Suits

Valuation (Amendment) Act, 2024.

Short

title

and

commencement.

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

5th April 2023.

Tamil Nadu Act XIV

of 1955.

2. In Schedule-II to the Tamil Nadu Court-fees and Suits

Valuation Act, 1955,—

Amendment

Schedule – II.

(1) in Article 3, for item (ii), the following items shall be

substituted, namely:—

“(ii)(A) to

the

High

Court

except

Intellectual Property Division.

One thousand five

hundred rupees.

(B)

the

Intellectual

Property

Division of the High Court,—

(a)

appeal against the order of

the Registrar of Trade

Marks under section 91

of the Trade Marks Act,

1999 (Central Act 47 of

1999).

Ten thousand rupees.

(b)

appeal against the order of

Registrar of Copyrights

under section 72 of the

(Central Act 14 of 1957).

Five

thousand

rupees.

(c)

appeal against the order

of the Controller or

Central Government

under section 117-A of

the Patents Act, 1970

(Central Act 39 of 1970).

Ten thousand rupees.

236

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(d)

appeal

against

the

order

the

Registrar

under section 31 of the

Geographical

Indications

Goods

(Registration

and Protection) Act, 1999

(Central Act 48 of 1999).

Five

thousand

rupees.

(e)

appeal against the order or

decision of the Authority or

the Registrar under section

56 of the Protection

of Plant Varieties and

Farmers’ Rights Act, 2001

(Central Act 53 of 2001).

Five

thousand

rupees.

(f)

appeal against the order

of a Commercial Court

under section 13 (1-A)

of the Commercial Courts

Act, 2015 (Central Act 4

of 2016).

Two

thousand

rupees.

(g)

appeal

against

the

order passed in interim

application,

the

Commercial

Division

the High Court constituted

under section 4 of the

Commercial Courts Act,

2015 (Central Act 4 of

2016).

One thousand five

hundred rupees.”.

(2) in Article 11, in clause (l), for item (iii), the following items

shall be substituted, namely:—

“(iii) (A)

the High Court except Intellectual

Property Division.

Fifty rupees.

(B)

the

Intellectual

Property

Division of the High Court,—

(iv

(a)

petition

application

under sections 47 and 57

of the Trade Marks Act,

1999 (Central Act 47 of

1999).

Ten thousand rupees.

(b)

petition

under

section

19A(1) of the Copyright

Act, 1957 (Central Act 14

of 1957).

Five

thousand

rupees.

238

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

STATEMENT OF OBJECTS AND REASONS

Consequent on the enactment of the Tribunals Reforms Act, 2021 (Central Act 33 of 2021), the Intellectual

Property Appellate Board and certain other Tribunals stood abolished and the proceedings hitherto pending

before the said Board and other such Tribunals stood transferred to the High Courts concerned under various

provisions of that Act. The High Court of Madras constituted an Intellectual Property Committee to formulate

the procedures consequent thereto. Upon the recommendation of the said Committee, the High Court of

Madras created an Intellectual Property Division in the High Court to deal with matters relating to Intellectual

Property Rights. The High Court have also, in exercise of the powers under section 129 of the Code of

Civil Procedure, 1908 (Central Act V of 1908) and clauses 37 and 38 of the Letters Patent, 1865 framed the

Madras High Court Intellectual Property Rights Division Rules, 2022. The said Rules govern the practice and

procedure with respect to the proceedings before the Intellectual Property Division of the High Court and

specifies the court fees payable thereon.

2. Further, the High Court of Madras in its order dated 07.03.2023 in W.P.Nos.4122, 4124 and 4129 of

2023 has directed the Registrar General of the High Court to collect the court fees pending amendment to

the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955), as per the aforesaid

Rules, with effect from the date of inauguration of the Intellectual Property Division of the High Court, that is,

the 5th April 2023.

3. The Government have, therefore, decided to amend the Tamil Nadu Court-fees and Suits Valuation Act,

1955 (Tamil Nadu Act XIV of 1955) suitably for the aforesaid purpose.

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

S.REGUPATHY,

Minister for Law.

Secretariat,

Chennai-600 009,

K. SRINIVASAN,

10th December 2024.

Principal Secretary.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 239

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 51 of 2024

A Bill further to amend the Tamil Nadu Co-operative

Societies Act, 1983.

BE it enacted by the Legislative Assembly of the State of

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

follows:–

1. (1) This Act may be called the Tamil Nadu Co-operative

Societies (Amendment) Act, 2024.

Short title and

commence-

ment.

(2) It shall come into force at once.

Tamil Nadu

Act 30 of 1983.

2. In section 2 of the Tamil Nadu Co-operative Societies Act,

1983 (hereinafter referred to as the principal Act), in clause (1), the

phrase “and includes an interim administrator” shall be added at the

end.

Amendment of

section 2.

3. In section 88 of the principal Act,–

Amendment of

section 88.

(1) in sub-section (1), for the first and second provisos, the

following provisos shall be substituted, namely:-

“Provided that if, in the opinion of the Registrar, the continuance

of the board of any such registered society any further will be

detrimental to the interest of the said society, the Registrar may,

immediately after issue of notice of supersession of the board, place

the board under suspension and appoint an interim administrator to

manage the affairs of the society till an order is passed pursuant to

that notice:

Provided further that an order pursuant to the said notice shall

be passed within a period of two months from the date of issue of

the notice:”;

(2) in sub-section (4), for the expression “during the period of

supersession”, the expression “during the period of suspension or

supersession of the board” shall be substituted;

(3) in sub-section (6), for the expression “Before passing an

order under sub-section (1) (a) (i)”, the expression “Before passing an

order appointing an administrator on supersession of the board under

sub-section (1)” shall be substituted.

4. In section 90 of the principal Act, in sub-section (7), for

the expression “Arbitration Act, 1940 (Central Act X of 1940)”, the

expression “Arbitration and Conciliation Act, 1996 (Central Act

26 of 1996)” shall be substituted.

Amendment of

section 90.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 241

STATEMENT OF OBJECTS AND REASONS.

Sub-section (1) of section 88 of the Tamil Nadu Co-operative Societies Act, 1983 (Tamil Nadu Act 30 of

1983) provides for supersession of the board of a co-operative society and appointment of an administrator

for the reasons specified therein, for a period not exceeding six months to manage the affairs of the society.

In certain cases, immediately after a notice of supersession of the board is issued by the Registrar, the board

which has indulged in financial irregularities or fraud or misappropriation, manipulate the accounts or destroy the

books of accounts with ulterior motive. To avoid such happenings, the Government have decided to empower

the Registrar to place such board under suspension immediately after the issue of notice of supersession

and to appoint an interim administrator to manage the affairs of the registered society, till an order is passed

thereon within a period of two months from the date of issue of the notice. Further, the second proviso to

sub-section (1) of section 88 of the said Act bars the supersession of the board of any registered society in which

there is no Government shareholding or loan or financial assistance or any guarantee by the Government,

even if any of the above mentioned irregularities are found in the functioning of such board. However,

to ensure proper management of such registered societies,it is necessary to make provision to suspend or

supersede the board of such societies also. Further, the Arbitration Act, 1940 (Central Act X of 1940) and

the Land Acquisition Act, 1894 were repealed and re-enacted. Hence, sections 90, 100 and 102 of the said

Act require suitable amendments. In the circumstances, the Government have decided to amend the said

Tamil Nadu Act 30 of 1983 suitably, for the above said purposes.

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

KR. PERIAKARUPPAN,

Minister for Co-operation.

Secretariat,

Chennai-600 009,

K. SRINIVASAN,

10th December 2024.

Principal Secretary.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 243

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 52 of 2024

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-fifth Year of the Republic of India as

follows:—

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

Tax (Third Amendment) Act, 2024.

(2) (a) Section 6 shall be deemed to have come into force on

the 1st day of July 2017;

(b) Sections 30,34 and 36 shall be deemed to have come

into force on the 27th day of September 2024;

have come into force on the 1st day of August 2024;

(d) Section 32 shall be deemed to have come into force on

the 1st day of October 2023;

(e) All other sections shall be deemed to have come into

force on the 1st day of November 2024.

Short title and

commencement.

Tamil Nadu Act 19

of 2017.

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

(hereinafter referred to as the principal Act), in section 9, in sub-section

(1), after the expression “alcoholic liquor for human consumption”, the

expression “and un-denatured extra neutral alcohol or rectified spirit

used for manufacture of alcoholic liquor, for human consumption”

shall be inserted.

Amendment of

section 9.

3. In section 10 of the principal Act, in sub-section (5), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 10.

4. After section 11 of the principal Act, the following section shall

be inserted, namely:––

“11A. Power not to recover Goods and Services Tax not levied

or short-levied as a result of general practice.–Notwithstanding

anything contained in this Act, if the Government is satisfied that—

(a) a practice was, or is, generally prevalent regarding levy

of State tax (including non-levy thereof) on any supply of goods or

services or both; and

(b) such supplies were, or are, liable to,—

(i) State tax, in cases where according to the said

practice, State tax was not, or is not being, levied, or

Insertion of new

section 11A.

244

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(ii) a higher amount of State tax than what was, or is

being, levied, in accordance with the said practice, the Government

may, on the recommendations of the Council, by notification in the

Tamil Nadu Government Gazette, direct that the whole of the State

tax payable on such supplies, or, as the case may be, the State tax

in excess of that payable on such supplies, but for the said practice,

shall not be required to be paid in respect of the supplies on which

the State tax was not, or is not being levied, or was, or is being, short-

levied, in accordance with the said practice.”.

Amendment of

section 13

5. In section 13 of the principal Act, in sub-section (3),––

(i) in clause (b), for the expression “by the supplier:”, the

expression “by the supplier, in cases where invoice is required to be

issued by the supplier; or” shall be substituted;

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

namely:—

“(c) the date of issue of invoice by the recipient, in cases where

invoice is to be issued by the recipient:”;

(iii) in the first proviso, after the expression “or clause (b)”,

the expression “or clause (c)” shall be inserted.

Amendment of

section 16.

6. In section 16 of the principal Act, after sub-section (4), the

following sub-sections shall be inserted, namely:––

“(5) Notwithstanding anything contained in sub-section (4), in

respect of an invoice or debit note for supply of goods or services

or both pertaining to the financial years 2017-18, 2018-19, 2019-20

and 2020-21, the registered person shall be entitled to take input tax

credit in any return under section 39 which is filed upto the thirtieth

day of November, 2021.

(6) Where registration of a registered person is cancelled

under section 29 and subsequently the cancellation of registration

is revoked by any order, either under section 30 or pursuant to any

order made by the Appellate Authority or the Appellate Tribunal or

Court and where availment of input tax credit in respect of an invoice

or debit note was not restricted under sub-section (4) on the date of

order of cancellation of registration, the said person shall be entitled

to take the input tax credit in respect of such invoice or debit note for

supply of goods or services or both, in a return under section 39,––

(i) filed upto thirtieth day of November following the financial

year to which such invoice or debit note pertains or furnishing of the

relevant annual return, whichever is earlier; or

(ii) for the period from the date of cancellation of registration

or the effective date of cancellation of registration, as the case may

be, till the date of order of revocation of cancellation of registration,

where such return is filed within thirty days from the date of order of

revocation of cancellation of registration, whichever is later.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 245

7. In section 17 of the principal Act, in sub-section (5), in clause

(i), for the expression “sections 74, 129 and 130”, the expression

“section 74 in respect of any period up to financial year 2023-24”

shall be substituted.

Amendment of

section 17.

8. In section 21 of the principal Act, after the expression “section 73

or section 74”, the expression “or section 74A” shall be inserted.

Amendment of

section 21.

9. In section 30 of the principal Act, in sub-section (2), after the

proviso, the following proviso shall be inserted, namely:––

“Provided further that such revocation of cancellation of

registration shall be subject to such conditions and restrictions, as

may be prescribed.”.

Amendment of

section 30.

10. In section 31 of the principal Act,—(a) in sub-section (3), in

clause (f), after the expression “of section 9 shall”, the expression “,

within the period as may be prescribed,” shall be inserted;

(b) after clause (g), the following Explanation shall be

inserted, namely:––

‘Explanation.––For the purposes of clause (f), the expression

“supplier who is not registered” shall include the supplier who

is registered solely for the purpose of deduction of tax under

section 51.’.

Amendment of

section 31.

11. In section 35 of the principal Act, in sub-section (6), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 35.

12. In section 39 of the principal Act, for sub-section (3), the

following sub-section shall be substituted, namely:––

“(3) Every registered person required to deduct tax at source

under section 51 shall electronically furnish a return for every calendar

month of the deductions made during the month in such form and

manner and within such time as may be prescribed:

Provided that the said registered person shall furnish a return

for every calendar month whether or not any deductions have been

made during the said month.”.

Amendment of

section 39.

13. In section 49 of the principal Act, in sub-section (8), in clause

(c), after the expression “section 73 or section 74”, the expression “or

section 74A” shall be inserted.

Amendment of

section 49.

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

proviso, after the expression “section 73 or section 74”, the expression

“or section 74A” shall be inserted.

Amendment of

section 50.

15. In section 51 of the principal Act, in sub-section (7), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 51.

246

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 54.

16. In section 54 of the principal Act,—

(a) the second proviso to sub-section (3), shall be omitted;

(b) after sub-section (14) and before the Explanation, the

following sub-section shall be inserted, namely:––

“(15) Notwithstanding anything contained in this section, no

refund of unutilised input tax credit on account of zero rated supply

of goods or of integrated tax paid on account of zero rated supply of

goods shall be allowed where such zero rated supply of goods, is

subjected to export duty.”.

Amendment of

section 61.

17. In section 61 of the principal Act, in sub-section (3), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 62.

18. In section 62 of the principal Act, in sub-section (1), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 63.

19. In section 63 of the principal Act, after the expression “section

73 or section 74”, the expression “or section 74A” shall be inserted.

Amendment of

section 64.

20. In section 64 of the principal Act, in sub-section (2), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 65.

21. In section 65 of the principal Act, in sub-section (7), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 66.

22. In section 66 of the principal Act, in sub-section (6), after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 70.

23. In section 70 of the principal Act, after sub-section (1), the

following sub-section shall be inserted, namely:––

“(1A) All persons summoned under sub-section (1) shall be

bound to attend, either in person or by an authorised representative,

as such officer may direct, and the person so appearing shall state

the truth during examination or make statements or produce such

documents and other things as may be required.”.

Amendment of

section 73.

24. In section 73 of the principal Act,—

(i) in the marginal heading, after the expression

“Determination of tax”, the expression “, pertaining to the period upto

financial year 2023-24,” shall be inserted;

(ii) after sub-section (11), the following sub-section shall be

inserted, namely:––

“(12) The provisions of this section shall be applicable for

determination of tax pertaining to the period upto financial year

2023-24.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 247

25. In section 74 of the principal Act,—

(i) in the marginal heading, after the expression

“Determination of tax”, the expression “, pertaining to the period upto

financial year 2023-24,” shall be inserted;

(ii) after sub-section (11) and before Explanation 1, the

following sub-section shall be inserted, namely:––

“(12) The provisions of this section shall be applicable for

determination of tax pertaining to the period upto financial year

2023-24.”;

(iii) Explanation 2 shall be omitted.

Amendment of

section 74.

26. After section 74 of the principal Act, the following section

shall be inserted, namely:––

“74A. Determination of tax not paid or short paid or

erroneously refunded or input tax credit wrongly availed or

utilised for any reason pertaining to financial year 2024-25

onward.–

(1) Where it appears to the proper officer that any tax has not

been paid or short paid or erroneously refunded, or where input tax

credit has been wrongly availed or utilised, he shall serve notice on

the person chargeable with tax which has not been so paid or which

has been so short paid or to whom the refund has erroneously been

made, or who has wrongly availed or utilised input tax credit, requiring

him to show cause as to why he should not pay the amount specified

in the notice along with interest payable thereon under section 50 and

a penalty leviable under the provisions of this Act or the rules made

there under:

Provided that no notice shall be issued, if the tax which has not

been paid or short paid or erroneously refunded or where input tax

credit has been wrongly availed or utilised in a financial year is less

than one thousand rupees.

Insertion of new

section 74A

(2) The proper officer shall issue the notice under sub-section

(1) within forty-two months from the due date for furnishing of annual

return for the financial year to which the tax not paid or short paid or

input tax credit wrongly availed or utilised relates to or within forty-two

months from the date of erroneous refund.

(3) Where a notice has been issued for any period under sub-

section (1), the proper officer may serve a statement, containing the

details of tax not paid or short paid or erroneously refunded or input

tax credit wrongly availed or utilised for such periods other than those

covered under sub-section (1), on the person chargeable with tax.

(4) The service of such statement shall be deemed to be service

of notice on such person under sub-section (1), subject to the

condition that the grounds relied upon for such tax periods other than

those covered under sub-section (1) are the same as are mentioned

in the earlier notice.

248

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(5) The penalty in case where any tax which has not been paid

or short paid or erroneously refunded, or where input tax credit has

been wrongly availed or utilised,––

(i) for any reason, other than the reason of fraud or any wilful-

misstatement or suppression of facts to evade tax, shall be equivalent

to ten percent. of tax due from such person or ten thousand rupees,

whichever is higher;

(ii) for the reason of fraud or any wilful-misstatement or

suppression of facts to evade tax shall be equivalent to the tax due

from such person.

(6) The proper officer shall, after considering the representation,

if any, made by the person chargeable with tax, determine the amount

of tax, interest and penalty due from such person and issue an order.

(7) The proper officer shall issue the order under sub-section (6)

within twelve months from the date of issuance of notice specified in

sub-section (2):

Provided that where the proper officer is not able to issue the

order within the specified period, the Commissioner, or an officer

authorised by the Commissioner senior in rank to the proper officer

but not below the rank of Joint Commissioner of State Tax, may,

having regard to the reasons for delay in issuance of the order under

sub-section (6), to be recorded in writing, before the expiry of the

specified period, extend the said period further by a maximum of six

months.

(8) The person chargeable with tax where any tax, has not been

paid or short paid or erroneously refunded, or where input tax credit

has been wrongly availed or utilised for any reason, other than the

reason of fraud or any wilful-misstatement or suppression of facts to

evade tax,may,––

(i) before service of notice under sub-section (1), pay the

amount of tax along with interest payable under section 50 of such

tax on the basis of his own ascertainment of such tax or the tax as

ascertained by the proper officer and inform the proper officer in

writing of such payment, and the proper officer, on receipt of such

information shall not serve any notice under sub-section (1) or the

statement under sub-section (3), as the case may be, in respect of

the tax so paid or any penalty payable under the provisions of this Act

or the rules made there under;

(ii) pay the said tax along with interest payable under section

50 within sixty days of issue of show cause notice, and on doing so,

no penalty shall be payable and all proceedings in respect of the said

notice shall be deemed to be concluded.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 249

(9) The person chargeable with tax, where any tax has not been

paid or short paid or erroneously refunded or where input tax credit

has been wrongly availed or utilised by reason of fraud, or any wilful-

misstatement or suppression of facts to evade tax, may,––

(i) before service of notice under sub-section (1), pay the

amount of tax along with interest payable under section 50 and a

penalty equivalent to fifteen per cent of such tax on the basis of his

own ascertainment of such tax or the tax as ascertained by the proper

officer and inform the proper officer in writing of such payment, and

the proper officer, on receipt of such information, shall not serve any

notice under sub-section (1), in respect of the tax so paid or any

penalty payable under the provisions of this Act or the rules made

there under;

(ii) pay the said tax along with interest payable under section

50 and a penalty equivalent to twenty-five per cent. of such tax within

sixty days of issue of the notice, and on doing so, all proceedings in

respect of the said notice shall be deemed to be concluded;

(iii) pay the tax along with interest payable thereon under

section 50 and a penalty equivalent to fifty percent of such tax

within sixty days of communication of the order, and on doing so,

all proceedings in respect of the said notice shall be deemed to be

concluded.

(10) Where the proper officer is of the opinion that the amount

paid under clause (i) of sub-section (8) or clause (i) of sub-section (9)

falls short of the amount actually payable, he shall proceed to issue

the notice as provided for in sub-section (1) in respect of such amount

which falls short of the amount actually payable.

(11) Notwithstanding anything contained in clause (i) or clause

(ii) of sub-section (8), penalty under clause (i) of sub-section (5) shall

be payable where any amount of self-assessed tax or any amount

collected as tax has not been paid within a period of thirty days from

the due date of payment of such tax.

(12) The provisions of this section shall be applicable for

determination of tax pertaining to the financial year 2024-25 onwards.

Explanation 1.––For the purposes of this section,––

(i) the expression “all proceedings in respect of the said notice”

shall not include proceedings under section 132;

(ii) where the notice under the same proceedings is issued to

the main person liable to pay tax and some other persons, and such

proceedings against the main person have been concluded under

this section, the proceedings against all the persons liable to pay

penalty under sections 122 and 125 are deemed to be concluded.

Explanation 2.––For the purposes of this Act, the expression

“suppression” shall mean non-declaration of facts or information

which a taxable person is required to declare in the return, statement,

report or any other document furnished under this Act or the rules

made thereunder, or failure to furnish any information on being asked

for, in writing, by the proper officer.

250

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 75.

27. In section 75 of the principal Act,––

(a) in sub-section (1), after the expression “section 74”,

the expression “or sub-sections (2) and (7) of section 74A” shall be

inserted;

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

inserted, namely:––

“(2A) Where any Appellate Authority or Appellate Tribunal or

Court concludes that the penalty under clause (ii) of sub-section (5)

of section 74A is not sustainable for the reason that the charges of

fraud or any wilful-misstatement or suppression of facts to evade tax

has not been established against the person to whom the notice was

issued, the penalty shall be payable by such person, under clause (i)

of sub-section (5) of section 74A.”;

substituted, namely:–

“(10) The adjudication proceedings shall be deemed to be

concluded, if the order is not issued within the period specified in

sub-section (10) of section 73 or in sub-section (10) of section 74 or

in sub-section (7) of section 74A.”;

(d) in sub-section (11), after the expression “section 74”, the

expression “or sub-section (7) of section 74A” shall be inserted;

(e) in sub-section (12), after the expression “section 73 or section

74”, the expression “or section 74A” shall be inserted;

(f) in sub-section (13), after the expression “section 73 or section

74”, the expression “or section 74A” shall be inserted.

Amendment of

section 104.

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

Explanation, after the expression “section 74”, the expression “or

sub-sections (2) and (7) of section 74A” shall be inserted.

Amendment of

section 107.

29. In section 107 of the principal Act,—

(a) in sub-section (6), in clause (b), for the expression

“twenty-five”, the expression “twenty” shall be substituted;

(b) in sub-section (11), in the second proviso, after the

expression “section 73 or section 74”, the expression “or section 74A”

shall be inserted.

Amendment of

section 109.

30. In section 109 of the principal Act, in sub-section (1), after the

expression “Revisional Authority under this Act”, the expression “or

shall be the authority for conducting an examination or adjudicating

the cases referred to in sub-section (2) of section 171, if so notified

under the said section.” shall be inserted.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 251

31. In section 112 of the principal Act,—

(a) in sub-section (1), after the expression “from the date on

which the order sought to be appealed against is communicated to

the person preferring the appeal”, the expression “; or the date, as

may be notified by the Government, on the recommendations of the

Council, for filing appeal before the Appellate Tribunal under this Act,

whichever is later.” shall be inserted;

(b) in sub-section (3), after the expression “from the date on

which the said order has been passed”, the expression “; or the date,

as may be notified by the Government, on the recommendations of

the Council, for the purpose of filing application before the Appellate

Tribunal under this Act, whichever is later,” shall be inserted;

of the period referred to in sub-section (1)”, the expression “or permit

the filing of an application within three months after the expiry of the

period referred to in sub-section (3)” shall be inserted;

(d) in sub-section (8), in clause (b),––

(i) for the expression “twenty per cent.”, the expression “ten

per cent.” shall be substituted;

(ii) for the expression “fifty crore rupees”, the expression

“twenty crore rupees” shall be substituted.

Amendment of

section 112.

32. In section 122 of the principal Act, in sub-section (1B), for the

expression “Any electronic commerce operator who”, the expression

“Any electronic commerce operator, who is liable to collect tax at

source under section 52,” shall be substituted.

Amendment of

section 122.

33. In section 127 of the principal Act, after the expression

“section 73 or section 74”, the expression “or section 74A” shall be

inserted.

Amendment of

section 127.

34. In section 171 of the principal Act,–

(a) in sub-section (2), the following proviso and Explanations

shall be inserted, namely:––

“Provided that the Government may by notification, on the

recommendations of the Council, specify the date from which the said

Authority shall not accept any request for examination as to whether

input tax credits availed by any registered person or the reduction in

the tax rate have actually resulted in a commensurate reduction in the

price of the goods or services or both supplied by him.

Amendment of

section 171

Explanation 1.––For the purposes of this sub-section, “request

for examination” shall mean the written application filed by an applicant

requesting for examination as to whether input tax credits availed by

any registered person or the reduction in the tax rate have actually

resulted in a commensurate reduction in the price of the goods or

services or both supplied by him.

Explanation 2.––For the purposes of this section, the expression

“Authority” shall include the “Appellate Tribunal”.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 255

A Bill to provide for the appropriation of certain further moneys out of the Consolidated

Fund of the State for the services and purposes of the financial year which commenced on the

1st day of April 2024.

1. This Act may be called the Tamil Nadu Appropriation (No. 6) Act, 2024.

2. The State Government may appropriate out of the Consolidated Fund of the State for the

services and purposes of the financial year which commenced on the 1st day of April 2024, a

further sum not exceeding Three Thousand Five Hundred Thirty-One Crores Four Lakhs

Ninety-Nine Thousand rupees, being moneys required to meet-

the supplementary grants made by the Tamil Nadu Legislative Assembly for that

year, as set forth in column (3) of the Schedule; and

Short title.

Supp l e me n t a r y

appropriation

out

of the Consolidated

Fund of the State

for the services and

purposes

the

financial

year

which commenced

on the 1st day of

April 2024.

the supplementary expenditure charged on the Consolidated Fund of the State for

that year, as set forth in column (4) of the Schedule.

it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-fifth Year of the

Republic of India as follows:-

(a)

(b)

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 December, 2024 is published together with Statement of Objects and

Reasons for general information:—

L.A Bill No. 53 of 2024

256

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

THE SCHEDULE.

(See section 2).

Demand

Number

Services and Purposes

Sums not exceeding

Voted by the

Legislative

Assembly

Total

(1)

(2)

(3)

(4)

(5)

₹

Charged on the

Consolidated

Fund of the State

STATE LEGISLATURE

2,000

Revenue

Capital

Loan

...

...

14,20,000

...

14,18,000

001

GOVERNOR AND COUNCIL OF MINISTERS

1,000

Revenue

Capital

Loan

...

...

1,000

...

...

002

ADMINISTRATION OF JUSTICE

49,000

Revenue

Capital

Loan

...

...

71,000

...

22,000

003

ADI-DRAVIDAR AND TRIBAL WELFARE

DEPARTMENT

26,000

Revenue

Capital

Loan

...

6,000

...

26,000

6,000

...

...

004

AGRICULTURE AND FARMER'S WELFARE

DEPARTMENT

32,000

Revenue

Capital

Loan

220,77,64,000

5,000

...

32,000

5,000

220,77,64,000

...

005

ANIMAL HUSBANDRY (Animal Husbandry,

Dairying, Fisheries and Fishermen Welfare

Department)

32,000

Revenue

Capital

Loan

44,25,000

4,000

...

12,85,000

4,000

44,25,000

12,53,000

006

FISHERIES AND FISHERMEN WELFARE (Animal

Husbandry, Dairying, Fisheries and Fishermen Welfare

Department)

19,000

Revenue

Capital

Loan

...

5,000

...

19,000

5,000

...

...

007

DAIRY DEVELOPMENT (Animal Husbandry,

Dairying, Fisheries and Fishermen Welfare

Department)

70,00,00,000

Revenue

Capital

Loan

...

...

70,00,00,000

...

...

008

BACKWARD CLASSES, MOST BACKWARD

CLASSES AND MINORITIES WELFARE

DEPARTMENT

40,000

Revenue

Capital

Loan

35,00,000

4,000

...

40,000

4,000

35,00,000

...

009

COMMERCIAL TAXES (Commercial Taxes and

Registration Department)

11,000

Revenue

Capital

Loan

...

...

11,000

...

...

010

STAMPS AND REGISTRATION (Commercial Taxes

and Registration Department)

7,000

Revenue

Capital

Loan

...

...

7,000

...

...

011

CO-OPERATION (Co-operation, Food and Consumer

Protection Department)

4,000

Revenue

Capital

Loan

...

...

4,000

...

...

012

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 257

Demand

Number

Services and Purposes

Sums not exceeding

Voted by the

Legislative

Assembly

Total

(1)

(2)

(3)

(4)

(5)

₹

Charged on the

Consolidated

Fund of the State

FOOD AND CONSUMER PROTECTION

(Co-operation, Food and Consumer Protection

Department)

14,000

Revenue

Capital

Loan

...

...

14,000

...

...

013

ENERGY DEPARTMENT

1,500,00,00,000

Revenue

Capital

Loan

...

...

1,500,00,00,000

...

...

014

ENVIRONMENT AND CLIMATE CHANGE

(Environment, Climate Change and Forests

Department)

2,000

Revenue

Capital

Loan

5,78,14,000

...

...

2,000

...

5,78,14,000

...

015

FINANCE DEPARTMENT

12,000

Revenue

Capital

Loan

...

350,00,01,000

...

12,000

350,00,01,000

...

...

016

HANDLOOMS AND TEXTILES (Handlooms,

Handicrafts, Textiles and Khadi Department)

8,000

Revenue

Capital

Loan

5,47,00,000

...

...

8,000

...

5,47,00,000

...

017

HEALTH AND FAMILY WELFARE DEPARTMENT

55,000

Revenue

Capital

Loan

46,52,000

8,000

...

1,13,43,000

8,000

46,52,000

1,12,88,000

019

HIGHER EDUCATION DEPARTMENT

11,000

Revenue

Capital

Loan

...

4,000

...

11,000

4,000

...

...

020

HIGHWAYS AND MINOR PORTS DEPARTMENT

2,000

Revenue

Capital

Loan

...

16,000 31,87,13,000

...

2,000

31,87,29,000

...

...

021

POLICE (Home, Prohibition and Excise Department)

37,39,000

Revenue

Capital

Loan

...

...

37,39,000

...

...

022

FIRE AND RESCUE SERVICES (Home, Prohibition

and Excise Department)

5,000

Revenue

Capital

Loan

...

1,000

...

26,44,000

1,000

...

26,39,000

023

PRISONS AND CORRECTIONAL SERVICES

(Home, Prohibition and Excise Department)

3,000

Revenue

Capital

Loan

...

4,00,00,000

...

3,000

4,00,00,000

...

...

024

HOUSING AND URBAN DEVELOPMENT

DEPARTMENT

9,000

Revenue

Capital

Loan

48,69,00,000

...

...

9,000

...

48,69,00,000

...

026

INDUSTRIES, INVESTMENT PROMOTION AND

COMMERCE DEPARTMENT

4,000

Revenue

Capital

Loan

33,32,000

2,000

...

4,000

2,000

33,32,000

...

027

258

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Demand

Number

Services and Purposes

Sums not exceeding

Voted by the

Legislative

Assembly

Total

(1)

(2)

(3)

(4)

(5)

₹

Charged on the

Consolidated

Fund of the State

INFORMATION AND PUBLICITY (Tamil

Development and Information Department)

1,11,91,000

Revenue

Capital

Loan

...

...

1,11,91,000

...

...

028

TOURISM - ART AND CULTURE (Tourism, Culture

and Religious Endowments Department)

25,000

Revenue

Capital

Loan

...

9,000

...

25,000

9,000

...

...

029

STATIONERY AND PRINTING (Tamil Development

and Information Department)

8,000

Revenue

Capital

Loan

...

1,000

...

8,000

1,000

...

...

030

INFORMATION TECHNOLOGY AND DIGITAL

SERVICES DEPARTMENT

4,000

Revenue

Capital

Loan

...

...

4,000

...

...

031

LABOUR WELFARE AND SKILL DEVELOPMENT

DEPARTMENT

24,000

Revenue

Capital

Loan

...

3,000

...

24,000

3,000

...

...

032

LAW DEPARTMENT

73,42,000

Revenue

Capital

Loan

1,71,62,000

...

...

73,42,000

...

1,71,62,000

...

033

MUNICIPAL ADMINISTRATION AND WATER

SUPPLY DEPARTMENT

...

Revenue

Capital

Loan

...

13,000

...

...

13,000

...

...

034

HUMAN RESOURCES MANAGEMENT

DEPARTMENT

10,000

Revenue

Capital

Loan

...

2,72,15,000

...

12,000

2,72,15,000

...

2,000

035

PLANNING, DEVELOPMENT AND SPECIAL

INITIATIVES DEPARTMENT

4,000

Revenue

Capital

Loan

...

...

4,000

...

...

036

PROHIBITION AND EXCISE (Home, Prohibition and

Excise Department)

3,000

Revenue

Capital

Loan

...

...

3,000

...

...

037

PUBLIC DEPARTMENT

64,99,000

Revenue

Capital

Loan

5,00,00,000

3,000

...

64,99,000

3,000

5,00,00,000

...

038

BUILDINGS (Public Works Department)

4,000

Revenue

Capital

Loan

...

19,000

40,26,000

...

13,61,000

40,45,000

...

13,57,000

039

WATER RESOURCES DEPARTMENT

15,000

Revenue

Capital

Loan

...

65,000 6,10,06,000

...

15,000

6,10,71,000

...

...

040

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 259

Demand

Number

Services and Purposes

Sums not exceeding

Voted by the

Legislative

Assembly

Total

(1)

(2)

(3)

(4)

(5)

₹

Charged on the

Consolidated

Fund of the State

REVENUE AND DISASTER MANAGEMENT

DEPARTMENT

30,21,000

Revenue

Capital

Loan

17,60,000

... 77,34,000

...

30,21,000

77,34,000

17,60,000

...

041

RURAL DEVELOPMENT AND PANCHAYAT RAJ

DEPARTMENT

12,000

Revenue

Capital

Loan

...

2,000

...

12,000

2,000

...

...

042

SCHOOL EDUCATION DEPARTMENT

20,000

Revenue

Capital

Loan

...

101,00,07,000

...

20,000

101,00,07,000

...

...

043

MICRO, SMALL AND MEDIUM ENTERPRISES

DEPARTMENT

8,000

Revenue

Capital

Loan

...

...

8,000

...

...

044

SOCIAL WELFARE AND WOMEN

EMPOWERMENT DEPARTMENT

48,000

Revenue

Capital

Loan

...

11,000

...

48,000

11,000

...

...

045

TAMIL DEVELOPMENT (Tamil Development and

Information Department)

6,000

Revenue

Capital

Loan

...

...

6,000

...

...

046

HINDU RELIGIOUS AND CHARITABLE

ENDOWMENTS (Tourism, Culture and Religious

Endowments Department)

7,000

Revenue

Capital

Loan

...

2,000

...

5,00,07,000

2,000

...

5,00,00,000

047

TRANSPORT DEPARTMENT

8,000

Revenue

Capital

Loan

8,000

372,06,34,000

...

8,000

372,06,34,000

8,000

...

048

YOUTH WELFARE AND SPORTS DEVELOPMENT

DEPARTMENT

5,000

Revenue

Capital

Loan

...

...

5,000

...

...

049

PENSION AND OTHER RETIREMENT BENEFITS

1,000

Revenue

Capital

Loan

...

...

1,000

...

...

050

RELIEF ON ACCOUNT OF NATURAL

CALAMITIES

792,64,26,000

Revenue

Capital

Loan

...

...

792,64,26,000

...

...

051

DEPARTMENT FOR THE WELFARE OF

DIFFERENTLY ABLED PERSONS

17,000

Revenue

Capital

Loan

...

...

17,000

...

...

052

DEPARTMENT OF SPECIAL PROGRAMME

IMPLEMENTATION

3,000

Revenue

Capital

Loan

21,49,000

...

...

3,000

...

21,49,000

...

053

260

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Demand

Number

Services and Purposes

Sums not exceeding

Voted by the

Legislative

Assembly

Total

(1)

(2)

(3)

(4)

(5)

₹

Charged on the

Consolidated

Fund of the State

FORESTS (Environment, Climate Change and Forests

Department)

26,000

Revenue

Capital

Loan

...

3,000

...

26,000

3,000

...

...

054

NATURAL RESOURCES DEPARTMENT

3,000

Revenue

Capital

Loan

...

...

3,000

...

...

055

DEBT CHARGES

...

Revenue

Capital

Loan

...

...

5,000

...

5,000

Revenue

2,365,88,27,000 6,79,84,000

2,372,68,11,000

Capital

829,80,43,000 39,14,79,000

868,95,22,000

Loan

289,41,66,000

...

289,41,66,000

Grand Total

3,485,10,36,000 45,94,63,000

3,531,04,99,000

Total