Jharkhand Value Added Tax (Amendment ) Ordinance, 2017
(Jharkhand Ordinance No. 03, 2017)
An Ordinance, to amend Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006), in regard to its applicability and enforcement within the State of Jharkhand.
Preamble
Whereas the legislative Assembly of State of Jharkhand is not in session and. whereas the Governor of Jharkhand is satisfied that circumstances exist which render it necessary for revenue collection of the State, and as such, for him to take immediate action to levy tax on sale of goods, which is necessitated by substitution of entry 54 of the Seventh Schedule under Article 246 of the Constitution; and further directed by the section 17(b)(ii) of The Constitution (One Hundred and First Amendment) Act, 2016, dated 8 September, 2016; and as saved in terms of section 174 of the
Jharkhand Goods and Services Tax Act, 2017 (Jharkhand Act No. 12, 2017); and therefore, to amend and or delete and or substitute certain existing provisions and also to bring certain new provisions, into the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006).
Now, therefore, in exercise of power conferred by Clause (1) of Article 213 of Constitution of India, the Governor of Jharkhand is pleased to promulgate the following Ordinance:-
1. Short title, extent and commencement -
(i) This Ordinance may be called the Jharkhand Value Added Tax (Amendment) Ordinance, 2017.
(ii) It shall extend to the whole of the State of Jharkhand.
(iii) It shall deemed to have come into force with effect from 1st day of July, 2017.
2. The following clauses of section 2: as clause (vii), (x), (xiv), (xix), (xx), (xxi), (xxiA), (xxviii), (xxix), (xxxi), (xxxiii), sub-clause (a),(b),(c) and (d) of clause (xlvii), explanation of clause (xlvi), (xlvii), (lii), (liii), (lxiii) and (lxv) are hereby deleted.
3. (a) -The clause (xxii) of section 2, is hereby substituted in the following manner: -
"Goods" means the goods included in Entry 54 of List II of the seventh schedule to the constitution;
(b) Amendment in clause(xiii) of section 2 -
The words "executing works contract, delivering any goods on hire-purchase or any system of payment by instalments; transferring the right to use any goods" after the words "distributing goods" shall be deleted.
(c) Amendment in clause(xxv)(i) of section 2 -
The words "including the gross amount received or receivable for execution of works contract or for the transfer of right to use any goods for any purpose (whether or not for a specified period)" after the words "by a dealer" in clause (xxv) (i) of section 2 shall be deleted.
4. The following sections , sub-sections and clauses; as sub-section (1), (2), clause (c) of subsection (4) of Section 9, Section 10(e) , Section 11,Section 12, sub-section (2), (3) of Section 13, Section 14, Section 16, Section 17, Section 18, Section 19, Section 20, Section 21, Section 22, Section 44, Section 45, Sub-section (2) of section 49, Section 58, sub-section (1) of Section 72 are hereby deleted.
5. Insertion of a new section as Section 10B
Section 10B. levy of additional tax-
Notwithstanding anything contained in sub-section (1) of Section 13 which is read with the respective schedule appended to the Jharkhand Value Added Tax Act,2005 (Jharkhand Act 05, 2006) the State Government, by a Notification published in the Official Gazette, may levy an Additional Tax, with such conditions and restrictions, at such rate not exceeding five percent, on the sales of goods at such stage or stages of sales of goods, as specified in the said notification.
6. Amendment in section 57 -
Section 57 shall be substituted in the following manner: -
Section 57 -
(1) Notwithstanding anything contained in the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act, 05, 2006) and subject of such conditions as it may impose, the Government may, if it is necessary to do so in the public interest, by a notification published in the Official Gazette, exempt any sales or purchases of any class of goods made to or by a class of dealer(s) or class of person or persons; with such conditions and restrictions, as may be specified in the said notification from payment of the whole or any part of any tax payable under the provisions of the said Act ; and any notification issued under this section may be issued so as to be retrospective or prospective to any date, not earlier than the date of effect of this Act, and such exemption shall take effect from the date of the publication of the notification in the Official Gazette or such other earlier or later date, as may be mentioned therein.
(2) Notwithstanding anything contained in this Act, the power to exempt any sale or purchase to or by a class of dealers or persons specified in any such notifications thereof shall also include the power to withdraw, revoke, amend, alter or delete the said notification(s).
7. The following Schedules, as appended to the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006); as Schedule-I, Part-A, B, C, D and F of Schedule-II, Schedule-III and Appendix I are hereby deleted.
8. Amendment of Part E of Schedule-II
Part- E of Schedule-II of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) shall be
substituted in the following manner:-
PART-E
(See sub-section (3) of Section 9 and sub-section (1) of Section 13
2. The tax shall be levied at the point of sale by the importer; if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
9. Saving.
(1) The amendment of the Value Added Tax Act, 2005 (here after referred to as "such amendment" or "amended Act", as the case may be) shall not-
(a) revive anything not in force or existing at the time of such amendment; or
(b) affect the previous operation of the amended Act and orders or anything duly done or suffered there under; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or orders under the amended Act; or
(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if the Value Added Tax Act had not been so amended;
(f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Act and such proceedings shall be continued under the said amended Act as if this Act had not come into force and the Value Added Tax Act, 2005 had not been amended.
(2) The mention of the particular matters referred to in sub-section (1) shall not be held to prejudice or affect the general application of section 8 of the Bihar and Orissa General Clauses Act, 1917 with regard to the effect of repeal.