In exercise of the powers conferred by section 14 of the Puducherry Settlement of Arrears Act, 2020 (Act No.5 of 2021), the Lieutenant Governor, Puducherry, hereby makes the following rules to amend the Puducherry Settlement of Arrears Rules, 2021, namely:-

1. Short title and commencement.-

(1) These rules may be called the Puducherry Settlement of Arrears (Amendment) Rules, 2022.

(2) They shall come into force with effect from the date of publication of this notification in the Official Gazette.

2. In rule 9, after clause (b), the following shall be inserted, namely,-

"(c) by cash remittance into the Government Treasury using the challan issued by the Commercial Taxes Department, Puducherry.".

3. In Form-I, in SI. No. 14, after item (ii), the following shall be inserted, namely,-

"(iii) In case of cash remittance in the Government treasury:

4. In Form II, after SI. No.6, the following shall be inserted, namely,-

"6A. In case of arrears of self-assessed Tax: Tax period(s)............... To ....................".

5. In Form III,

(a) in para 1, after item no.( vi) the following shall be inserted, namely,-

"(vii). In case of arrears of self-assessed Tax: Tax period(s)............ to...............".

(b) in para 3, in the table, against SI. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the assessment order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

6. In Form IV,

(a) in para 1, after item no. (vi) the following shall be inserted, namely,-

"(vii). In case of arrears of self-assessed Tax: Tax period(s) ................ to................".

(b) in para 3, in the table, against SI. No.l, in the column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

7. In Form V,

(a) in para 1, after item no.(vi) the following shall be inserted, namely,-

"(vii). In case of arrears of self-assessed Tax: Tax period(s).............. To ................"

(b) in para 2, in the table, against SI. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

8. In Form VI,

(a) in para 1, after item no.(vi) the following shall be inserted, namely,-

"(vii). In case of arrears of self-assessed Tax: Tax period(s)............ To .............".

(b) in para 2, in the table, against SI. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

9. In Form VII,

(a) in para 1, below item no.(iv) the following shall be inserted, namely,-

"(v). In case of arrears of self-assessed Tax: Tax period(s)........... to....................".

(b) in para 2, in the table, against SI. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" shall be substituted.

(By order of the Lieutenant-Governor)

(M. RAJU, IAS)

Commissioner -cum-

Secretary to Govt., (Finance)