CHHATTISGARH ACT (No. 12 of 2016)
THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2016.
Dated 1st April, 2016
An Act to further amend the Chhattisgarh Value Added Tax Act, 2005 (No. 12 of 2005).
Be it enacted by the Chhattisgarh Legislature in the Sixty-seventh Year of the Republic of India, as
follows:-
1. Short Title and commencement
(1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2016.
(2) It shall come into force from the date of its publication in the Official Gazette.
2. Amendment of section 8
In Section 8 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) (hereinafter referred to as the Principal Act),-
(a) before the words "There shall be levied on goods", the parentheses and figure "(1)" shall be inserted; and
(b) after sub-section (1), the following shall be added, namely:-
"(2) Notwithstanding anything contained in sub-section (1), on the sale of goods specified in serial number 1 and 2 of PART III of Schedule II, there may be levied a rate of tax under sub-section (1) and a specific amount per litre as may be notified by the State Government, from time to time."
3. Amendment of section 13
In Section 13 of the Principal Act,-
(a) in sub-section (1),-
(i) in sub-clause (i) of clause (a); and
(ii) in clause (b),
the words "or for sale outside the state by way of stock transfer" shall be deleted; and
(b) in sub-clauses (i) and (ii) of clause (a) of sub-section (5), the words "or by way of sale outside the State, by way of stock transfer" shall be deleted.
4. Amendment of section 19
In Section 19 of the Principal Act,-
(a) in sub-section (2), after the words and parentheses "clause (a)", the words and parentheses "or clause (b)" shall be inserted; and
(b) entry (4) of sub-clause (iii) of clause (a) of sub-section (4) shall be deleted.
5. Amendment of section 22
In sub-section (2) of Section 22 of the Principal Act, for the words "impose upon him a penalty not exceeding twice the amount of tax so assessed, or re-assessed but shall not be less than the amount of tax assessed", the words, figures and parentheses "in addition to interest at the rate specified in sub-clause (iii) of clause (a) of sub-section (4) of Section 19, impose upon him a penalty not exceeding twice the amount of tax so assessed or re-assessed but not less than one and half times of the amount of tax assessed" shall be substituted.
6. Amendment of section 48
In sub-clause (a) of clause (i) of sub-section (4) of Section 48 of the Principal Act, for the word "ten", the word "fifteen" shall be substituted.
7. Amendment of section 49
For sub-section (1) of Section 49 of the Principal Act, the following shall be substituted, namely:-
"(1) The Commissioner in respect of any order passed by any officer specified in clauses (b) to (f) of sub-section (1) of Section 3, may on his own motion call for the record of the proceeding in which such order was passed and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary and subject to the provisions of this Act may, pass such order thereon, not being an order prejudicial to the dealer or person as he thinks fit:
Provided that ,-
(a) the Commissioner shall not revise any order under this subsection, where an appeal against the order is pending before the appellate deputy commissioner or the Board; or where, if such appeal lies, the time within which it may be filed has not expired;
(b) no revision shall lie,-
(i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and
(ii) against an order passed under Section 36.
Explanation.- An order by the Commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person.
8. Amendment of section 54
In sub-section (2) of Section 54 of the Principal Act, for the words "pay by way of penalty a sum which shall not be less than three times but shall not exceed five times of the amount of tax evaded", the words, figures and parentheses "in addition to interest at the rate specified in sub-clause (iii) of clause (a) of sub-section (4) of Section 19, pay by way of penalty a sum which shall not be less than one and half times but shall not exceed two times the amount of tax evaded" shall be substituted.
9. Amendment of section 64-A
In the proviso to Section 64-A of the Principal Act, for the words "the Commissioner may allow composition on payment of a sum not exceeding twice such amount.", the words, figures and parentheses "the Commissioner may allow composition on payment of a sum not exceeding twice such amount, in addition to interest at the rate specified in sub-clause (iii) of clause (a) of sub-section (4) of Section 19." shall be substituted.
10. Amendment of Schedule II
In Schedule-II of the Principal Act,-
(a) in the heading of column (3) of PART I, II, and IV, for the figure "8", the figures and parentheses -'8(1)" shall be substituted;
(b) for the entry in column (2) of serial number 44 of PART II, the following shall be substituted, namely:-
"Edible oil, vegetable oil and oil cake excluding coconut oil"
(c) in the heading of column (3) of PART III, for the words, symbol, figure and parentheses "Rate of tax u/s 8 (percent)", the words, figures and parentheses "Rate of Tax under Section 8(1) and, a specific amount per litre under Section 8(2)" shall be substituted;
(d) in column (3) of serial number 1 of PART III, for the figure "25", the figures, parentheses, words and symbol "25 (percent) + 1 Rupee per litre" shall be substituted;
(e) in column (3) of serial number 2 of PART III, for the figure "25", the figures, parentheses, words and symbol "25 (percent) + 2 Rupees per litre" shall be substituted; and
(f) in column (3) of serial number 1 of PART IV, for the figure "14", the figure "14.5" shall be substituted.
11. Repeal and Saving
(1) The Chhattisgarh Value Added Tax (Amendment) Ordinance, 2015 (No. 5 of 2015) is hereby repealed.
(2) Notwithstanding the repeal of the Ordinance mentioned in sub-section (1), anything done or any action taken, or any liability acquired, accrued or incurred, under the said Ordinance shall be deemed to have been done, taken, acquired, accrued or incurred under the corresponding provisions of the Principal Act.