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THE PUDUCHERRY VALUE ADDED TAX ACT, 2007 NOTIFICATION
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Body NOTIFICATION No. G.O. Ms. No. 39 Dated 26th November 2021.

In exercise of the powers conferred by sub-section (1) of section 14 of the Puducherry Settlement of Arrears Act, 2020 (ActNo.5 of 2021), the Lieutenant-Governor, Puducherry hereby makes the following rules, namely:-

1. Short title and commencement.-

(1) These rules may be called the Puducherry Settlement of Arrears Rules, 2021.

(2) They shall come into force with effect from the 1st day of December, 2021.

2. Definitions.-

In these rules, unless the context otherwise requires,-

(a) "Act" means the Puducherry Settlement of Arrears Act, 2020;

(b) "Form" means a form appended to these rules;

(c) The words and expressions used in these rules and not defined but defined in the Act, shall have the same meaning as defined in the Act.

3. Application for Settlement.-

(1) An application made under sub-section (1) of section 4 of the Act shall be in Form I and shall be accompanied by self-attested copy of the assessment order and the demand notice and the proof of payment of tax amount as required under sub-section (2) of section 4 of the Act.

(2) The application shall be submitted separately for each assessment under the relevant Act to the concerned assessing authority in person or by registered post so as to reach the concerned assessing authority on or before the closing date for submission of application. Application received after the closing date for submission shall not be accepted by the assessing authority.

(3) The assessing authority, on receipt of the application shall verify if the application is accompanied by the required documents as mentioned in sub-rule (1) of this rule and on being satisfied with the same shall issue an acknowledgement in Form II.

4. Communication of the amount determined.-

The amount of tax and penalty payable by the applicant as determined by the assessing authority under sub-section (1) of section 5 of the Act shall be communicated to the applicant in Form III.

5. Notice for payment of differential amount.-

The notice to the applicant demanding payment of differential amount under sub-section (2) of section 5 of the Act shall be in Form IV.

6. Rejection of Application.-

The order for rejection of application under sub-section (3) of section 5 of the Act shall be in Form V.

7. Certificate of Settlement.-

The Certificate of Settlement of arrears issued under sub-section (1) of section 7 of the Act shall be in Form VI.

8. Revocation of Certificate of Settlement.-

The revocation of the Certificate of Settlement of arrears under sub-section (1) of section 11 of the Act shall be in Form VII.

9. Modes of payment.-

All payments under the Act shall be made in any of the following modes, namely:

    (a) by means of a crossed Demand Draft or a Banker's Cheque drawn in favour of the Commercial Tax Officer of the concerned division, Commercial Taxes Department, Government of Puducherry; or

    (b) by electronic payment through the portal of the Commercial Taxes Department, Government of Puducherry.

10. Modes of Service.-

An order, decision, summons, notice or any other communication under the Act or this rules may be served in any of the following modes, namely:-

    (a) by giving or tendering it directly to the applicant or his authorised representative including employee or to adult member of his family residing with him;

    (b) by a registered post or speed post or courier with acknowledgement due, delivered to the applicant or to his authorised representative, if any, at his place of business or residence indicated by the applicant in the application.

FORM I

[See Rule 3(1)]

Application for Settlement of Arrears

    Applicant photo

to be affixed

and self attested

To

..........................................

..........................................

Sir/Madam,

I hereby make an application for Settlement of arrears under sub-section (1) of section 4 of the Puducherry Settlement of Arrears Act, 2020.

I hereby furnish the following particulars/details,-

1

Name of the applicant (in block letters) : Thiru/Tmt./Miss

2

Name of the applicant's Father/Husband :

3

Name of the Dealer (Business/Trade Name) :

4

Registration nos. under the Acts:  
  (i) Pondicherry General Sales fax Act, 1967  
  Ii) Puducherry Value Added Tax Act, 2007  
  Iii) Central Sales Tax Act, 1956  

5

Contact Details:  
(i) Address of the principal place of business of the dealer  
(ii) Name & address of additional place of businesses, if any  
(iii) Residential address of the applicant  
(iv) Address to which all communications to be sent  
(v) Mobile No.  
(vi) Landline No.  
(vii) Email ID  

6

Status of the applicant

(State whether Sole Proprietor, Partner, Director, Authorised Manager, Power of Attorney Holder, Legal heir, etc.,) (Enclose proof of stains)

:

7

Details of the assessment for which this application is submitted (Enclose copy of asst, order & demand notice) :
  (i) Assessing officer who passed the order  
  (ii) Act under which the assessment was made  
  (iii) Assessment Order No. and Year  
  (iv) Date of order  
  (v) Period of Assessment  
  (vi) Amount due as per the assessment order/demand notice
Tax Penalty Total
     
 

8

Amount paid in respect of the above : assessment order/demand notice till the date of submission of this application  
Receipt No. /Acknowledgment No. & Date Tax Penalty Total
       
TOTAL      
 

9

Amount remaining unpaid in respect of the above assessment order/demand notice as on the date of submission of this application :
Particulars Tax Penalty Total
Amount due as per the Assessment order as indicated at SI. no. 7(vi) above      
Less: Amount paid till date of submission of application as indicated at SI. no. 8 above      
Amount remaining unpaid as on the date of submission of application      
 

10

Details of pending appeal/revision in respect of the above assessment order :
 
SI. No. Designation of the Appellate/Revisional Authority Appeal/ Revision No. & Year Status of the appeal/revision
       
       
       
 

11

Details of cases pending in the Judicial Magistrate Court as on the date of this application :
SI. No. Name of the Judicial Magistrate Court CC No. & Year Status of the case
       
       
       
 

12

Whether any case or appeal or revision is pending before Tribunal/High Court/Supreme Court in respect of the above assessment on the date of submission of this application : Yes / No

13

If yes, give the details of all pending cases  
 
SI. No. Tribunal/High Court/Supreme Court Case No. & Year Petitioner (Dept./Applicant) Status of the Case as on the date of application
         
         
         
 

14

Details of payment made as required under section 4(2) of the Puducherry Settlement of Arrears Act, 2020 (50% of the tax amount remaining unpaid as on the date of application)

(Enclose proof of payment)

:
(i) In case, Demand Draft/Bankers Cheque is enclosed with this application:
Name of the issuing bank & branch Demand Draft/ Bankers Cheque No. Date Amount Rs. Amount in words
         
 
(ii) In case of e-payment made through Commercial Taxes Department portal:
Name of the bank Date of payment Acknowledgeme nt/Receipt no. & date Amount Rs. Amount in words
         
 

15

Details of documents enclosed:

............................................

............................................

 

Declaration

I,.................................. (Name in Block Letters) son/daughter/wife of Thiru ...........................solemnly declare that the information given in this application are correct and complete to the best of my knowledge and belief and the amount of arrears and other particulars shown therein are truly stated and relate to the assessment period indicated in the application.

I further declare that I am making this application in my capacity as .......................... (status) of the (Name of the dealer) and that I am competent to make this application.

I understand that this application is liable to be rejected, if any case against the assessment order in respect of which settlement is applied for is pending before the Tribunal/High Court/Supreme Court on the date of submission of this application.

  Name and Signature of the Applicant
Place:  
Date:  

NOTE:

1. Application shall be submitted separately for each assessment under the relevant Acts.

2. All payments shall be made through DD/Bankers Cheque/E-payment only.

3. Demand Draft/Bankers Cheque shall be drawn in favour of the Commercial Tax Officer of the concerned assessment division.

4. E-payment should be made through the portal of the Commercial Taxes Department using the credentials issued by the Department.

5. Enclose proof of Status of the applicant for Partner, Director, Authorised Manager, Power of Attorney Holder, Legal heir, etc., stated in si. no. 6.

6. Enclose self-attested copy of the assessment order and demand notice as stated in si. no. 7.

7. Enclose proof ofpayment of 50% of the tax amount remaining unpaid as on the date of application as stated in si. no. 14.

8. No column should be left blank and all pages of the application shall be signed by the applicant.

9. Corrections if any shall be attested with full signature of the applicant.

10. In case any appeal or revision is pending before the Appellate Authority or Revisional Authority against the assessment/demand for which this application is made, the applicant shall submit a copy of this application to such Appellate Authority or Revisional Authority within 7 days of submission of this application to the Assessing Authority.

Form II

[See rule 3 (3)]

Acknowledgement

No .........................

Received from Thiru/Tmt./Miss ..................................... son/daughter/wife of......................... an application

in Form I under the Puducherry Settlement of Arrears Act, 2020. The details of the application are as below:-

1

Name and address of the dealer :

2

PGST No./ CST No./ VAT TIN :

3

Assessment Order No. and Year :

4

Date of order :

5

Period of Assessment :

6

Act under which the assessment was made :  

7

Proof of Payment enclosed with the application  
  (a) Demand Draft/Bankers Cheque Issuing Bank :

Branch :

DD/BC No.:

Date :

Rs .....................

  (b) E-payment Bank :

Receipt/Ack. No. & date:

Rs ..........................

9

Date and time of receipt of application

Date

Time

 

Name and Signature of the Assessing Authority with Seal

Form III

(See rule 4)

Determination of Amount Payable by the Applicant

Thiru/Tmt./Miss .................... (Name and address of the applicant) son/daughter/wife of Thiru ......................... has submitted an application on ...................under sub-section (1) of section 4 of the Puducherry Settlement of Arrears Act, 2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :
(ii) PGST No./CST No./VAT TIN :
(iii) Assessment Order No. and Year :
(iv) Date of order :
(v) Period of Assessment :
(vi) Act under which the assessment was made :  

2. The applicant has made the payment of tax in respect of the above application in terms of sub-section (2) of section 4 of the Act:

(i) Amount paid along with the application Rs.
(ii) Differential amount paid in pursuance of notice under sub-section (2) of section 5 of the Act Rs.
Total amount paid : Rs.
  Rupees .................................................... only)

3. In terms of sub-section (1) of section 5 of the Act, the amount payable by the applicant under the Act is determined as below:

SI. No. Particulars Tax (Rs.) Penalty (Rs.)

1

Amount payable by the applicant as per the assessment order    

2

Less: Amount paid till the date of submission of application    

3

Amount remaining unpaid as on the date of application    

4

Amount determined as payable by the applicant under settlement in terms of sub-section (1) of section 6 of the Act (100% of Tax & 25% of penalty as at row.3)    

5

Total of the tax and penalty payable by the applicant Rs....................................

6

(Rupees ............................................................... only)
4. The balance amount payable by the applicant in terms of sub-section (4) of section 5 of the Act is as below:

(i) Tax :

Amount determined as at row 4 of table in para 3 above : Rs .......................................

Less: Amount paid as at para 2 above : Rs ..........................................

Balance Tax payable : Rs...........................................

(ii) Penalty

Penalty payable as at row 4 of table in para 3 above : Rs..........................................

Balance of tax and penalty payable : Rs ..........................................

(Rupees ..........................................only)

The above mentioned balance amount shall be paid by the applicant within three months from the date of receipt of this order, without any further notice. Failing which, the application is liable to be rejected under sub-section (5) of section 5 of the Act and all payments made will be treated to have been paid against the original demand as per assessment order.

  Name and Signature of the Assessing Authority with Seal
Place:  
Date:  

To

(Name and address of the applicant)

Copy to:

1. The Commissioner (ST), Commercial Taxes Department, Puducherry.

2. The Appellate Authority / Revisional Authority.

Form IV

(See rule 5)

Notice of demand for differential amount

To

(Name and address of the applicant)

Take notice that you have submitted an application on ......................... under sub- section (1) of section 4 of the Puducherry Settlement of Arrears Act, 2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :
(ii) PGST No./CST No./VAT TIN :
(iii) Assessment Order No. and Year :
(iv) Date of order :
(v) Period of Assessment :
(vi) Act under which the assessment was made :  

2. Along with application you have enclosed proof of payment of Rs....................../- (Rupees ................... only).

3. WHEREAS, the tax remaining unpaid on the date of application and the amount to be paid by you along with the application in terms of sub-section (2) of section 4 of the Act is as below:

SI. No. Particulars Tax (Rs.)

1

Amount payable by the applicant as per the assessment order  

2

Less: Amount paid till the date of submission of application  

3

Amount remaining unpaid as on the date of application  

4

50% of the tax to be paid along with the application in terms of sub-section (2) of section 4 of the Act

Rs ........................ x 50/100

 
  (Rupees ........................................................................ only)  

4. AND WHEREAS, the amount paid by you along with the application falls short by

Rs.............................. /- (Rupees ........................................... only ) than the amount to be actually paid in terms of sub-section (2) of section 4 of the Act and the percentage of shortfall is ................% which is not more than the limit of 10% prescribed in sub-section (2) of section 5 of the Act.

5. NOW, THEREFORE, in terms of sub-section (2) of section 5 of the Act you are hereby requested to pay the differential amount of Rs...................... /- (Rupees .................................only) within seven days from the date of receipt of this notice. If you fail to pay the said amount in full within the due date, the application will be rejected under sub-section (3) of section 5 of the Act and the amount already paid by you will be treated to have been paid against the demand as per assessment order.

  Name and Signature of the Assessing Authority with Seal
Place:  
Date:  

FORM V

(See Rule 6)

Order for rejection of application

WHEREAS, Thiru/Tmt./Miss .............................................. (Name and address of the applicant) son/daughter/wife of Thiru ................................. has submitted an application on................. under sub-section (1) of section 4 of the Puducherry Settlement of Arrears Act,

2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :
(ii) PGST No./CST No./VAT TIN :
(iii) Assessment Order No. and Year :
(iv) Date of order :
(v) Period of Assessment :
(vi) Act under which the assessment was made :  

Along with application, the applicant had enclosed proof of payment of Rs................../- (Rupees .................... only).

2. WHEREAS, the tax remaining unpaid on the date of application and the amount to be paid by the applicant along with the application in terms of sub-section (2) of section 4 of the Act is as below:

SI. No. Particulars Tax (Rs.)

1

Amount payable by the applicant as per the assessment order  

2

Less: Amount paid till the date of submission of application  

3

Amount remaining unpaid as on the date of application  

4

50% of the tax to be paid along with the application in terms of sub-section (2) of section 4 of the Act

Rs ...........................x 50/100

 

3. AND WHEREAS, the amount paid by the applicant along with the application fells short by Rs............................./- (Rupees ..................... only) than the amount to be actually paid in terms of sub-section (2) of section 4 of the Act.

4. AND WHEREAS, the percentage of shortfall is........................ % which more than the limit of

10% prescribed in sub-section (2) of section 5 of the Act.

(OR)

4. * AND WHEREAS, the percentage of shortfall is ................% which is not more than the limit of 10% prescribed in sub-section (2) of section 5 of the Act and the applicant was issued Notice in Form IV dt ............................. to pay the said differential amount within seven days from the receipt of the notice. However, the applicant has failed to pay the differential amount within the due date which ended on ..................

5. NOW, THEREFORE, in exercise of the powers conferred by sub-section (3) of section 5 of the Act, the assessing authority hereby rejects the above said application and the amount paid by applicant is treated to have been paid against the demand as per assessment order.

Name and Signature of the Assessing Authority with Seal

To

(Name and address of the applicant)

Copy to:

1. The Commissioner (ST), Commercial Taxes Department, Puducherry.

2. The Appellate Authority / Revisional Authority.

*. Strike out whichever is not applicable

FORM VI

(See rule 7)

Certificate of Settlement of Arrears

Certificate No.: .............................. Date: .................................

WHEREAS, Thiru/Tmt./Miss .................................(Name and address of the applicant) son/daughter/wife of Thiru ................................. Has submitted an application on ................................. under sub-section (1) of section 4 of the Puducherry Settlement of Arrears Act, 2020 ("the Act") for settlement of arrears in respect of the following assessment:

(i) Name and address of the dealer :
(ii) PGST No./CST No./VAT TIN :
(iii) Assessment Order No. and Year :
(iv) Date of order :
(v) Period of Assessment :
(vi) Act under which the assessment was made :  

2. AND WHEREAS, the assessing authority has determined the total amount payable by the applicant in respect of the above application in terms of sub-section (1) of section 5 of the Act as below:

SI. No. Particulars Tax (Rs.) Penalty (Rs.)

1

Amount payable by the applicant as per the assessment order    

2

Less: Amount paid till the date of submission of application    

3

Amount remaining unpaid as on the date of application    

4

Amount determined as payable by the applicant under settlement in terms of sub-section (1) of section 6 of the Act (100% of Tax & 25% of penalty as at row.3)    

5

Total of the tax and penalty payable by the applicant Rs  
  (Rupees .............................................................. only)    

3. AND WHEREAS, the applicant has paid a total sum of Rs ............................./- (Rupees...................................... only) in respect of the application for settlement of arrears covered under the assessment order stated in para 1 above and the amount has been credited in to the Government Treasury as below:

SI. No. Details of the remittance into Govt. Treasury Challan No. & date of realisation Tax Penalty Total
         
         
  Total      

4. AND WHEREAS, the applicant has paid in full the amount determined by the assessing officer in respect of the application for settlement of arrears covered under the assessment order stated in para 1 above.

5. NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 7 of the Act, the Certificate of Settlement of Arrear is issued to the said applicant,-

(a) Certifying the receipt of payment from the applicant towards full and final settlement of arrears determined in the assessment order number ................ Dated ............................... in respect of Tvl .................................... (Name and address of the dealer) having PGST No./CST No./VAT TIN ...............................for the assessment year/period ...................... under the ........................... (Name of the Act) on the application made by the aforesaid applicant, and

(b) Granting waiver of the balance of penalty to the tune of Rs ...................... and the entire interest as defined in clause (c) of section 2 of the Act payable by the applicant in the respect of the said assessment.

Name and Signature of the Assessing Authority issuing the certificate with Seal

To

(Name and address of the applicant)

Copy to:

1. The Commissioner (ST), Commercial Taxes Department, Puducherry.

2. The Appellate Authority / Revisional Authority.

FORM VII

(See Rule 8)

Order for Revocation of Certificate of Settlement of Arrears

WHEREAS, on the application filed by Thiru/Tmt./Miss........................................ (Name and address of the applicant) son/daughter/wife of Thiru .......................... Tvl .................................(Name and address of the dealer) having PGST No./ CST No./ VAT TIN ...................................... was issued a 'Certificate of Settlement of Arrears' in Form VI bearing No ........................... Dated ....................under sub- section (1) of section 7 of the Puducherry Settlement of Arrears Act, 2020 in respect of the following assessment:

(i) Assessment Order No. and Year :
(ii) Date of order :
(iii) Period of Assessment :
(iv) Act under which the assessment was made :  

2. AND WHEREAS, the details of amount determined by the assessing officer, amount paid by the applicant and amount waived as per the said 'Certificate of Settlement of Arrear' are as below:

SI. No. Particulars Tax Penalty

1

Amount payable by the applicant as per the assessment order    

2

Less: Amount paid till the date of submission of application    

3

Amount remaining unpaid as on the date of application    

4

Amount determined as payable by the applicant under settlement in terms of sub-section (1) of section 6 of the Act (100% of Tax & 25% of penalty as at row.3)    

5

Amount paid by the applicant    

6

Amount of penalty waived    

The entire interest payable by the applicant in respect of the said assessment was also waived.

3. AND WHEREAS, it has come to the notice of the assessing authority that the applicant had availed the benefit of settlement of arrears under the Puducherry Settlement of Arrears Act, 2020 by suppressing material information/fumishing incorrect or false information/particulars as stated below:

*4. AND WHEREAS, the applicant was issued a show cause notice dt ........................ With directions to file his objections on or before .......................... and the applicant has not filed any objections to the show cause notice within the due date.

(OR)

*4. AND WHEREAS, the applicant was issued a show Cause notice dt ........................ With directions to file his objections on or before ........................ and the applicant has filed the objections by letter dt ........................ The objections of the applicant were carefully considered by the assessing authority and the remarks of the assessing authority are as below:

5. NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Settlement of Arrears Act, 2020, the assessing authority hereby revokes the 'Certificate of Settlement of Arrears' in Form VI bearing No ........................ Dated ........................ issued to Tvl ........................(Name and address of the dealer) in respect of the assessment stated above.

  Name and Signature of the Assessing Authority with Seal
Place:  
Date:  

To

(Name and address of the applicant)

Copy to :

1. The Commissioner (ST), Commercial Taxes Department, Puducherry.

2. The Appellate Authority / Revisional Authority.

* Strike out whichever is not applicable

(By order of the Lieutenant-Governor)

Prashant Goyal

Development Commissioner -cum-Principal Secretary

to Government (Finance)