Vidhi Codex

The Puducherry Value Added Tax Act, 2007

The Puducherry Value Added Tax Act, 2007

Tax200782 sections10 chapters

The Puducherry Value Added Tax Act, 2007, establishes the legal framework for the administration and collection of Value Added Tax (VAT) within the Union Territory of Puducherry. It mandates that dealers—businesses involved in buying, selling, or supplying goods—register and pay tax based on their turnover. The Act regulates tax assessment, input tax credits, and the registration of dealers, while providing mechanisms for appeals and dispute resolution. For the ordinary citizen, this law is significant because it governs the tax component of the prices of goods they purchase, ensuring that businesses comply with tax obligations and contribute to the Union Territory's revenue.

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Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Appointment of various authorities under this Act

Chapter II REGISTRATION →

  1. 4Dealers liable for registration
  2. 5Provided that a dealer exclusively dealing in goods mentioned in the First Schedule shall not be liable for registration.
  3. 6Deemed registration
  4. 7Voluntary registration
  5. 8Procedure for registration
  6. 9Security
  7. 10Provided that the dealer shall be given an opportunity of being heard before the adjustment of the security furnished by him.
  8. 11Amendment of registration certificate
  9. 12Cancellation of registration
  10. 13Issue of permit

Chapter III INCIDENCE AND LEVY OF TAX →

  1. 14Levy and incidence of tax
  2. 15Tax liability for works contract
  3. 16Tax payable
  4. 17Refund of tax paid in certain cases
  5. 18Tax under this Act to be in addition to tax under the Central Sales Tax Act, 1956 or any other law
  6. 19Payment of tax at compounded rates
  7. 20Exemption from tax
  8. 21Zero rated transactions
  9. 22Stages of levy of taxes in respect of imported and exported goods
  10. 23Burden of proof

Chapter IV ASSESSMENT →

  1. 24Assessment of tax
  2. 25Provided that no order shall be passed under this sub-section without giving the dealer a reasonable opportunity to show cause against such order.
  3. 26Revised return
  4. 27Adjustment
  5. 28Assessment not voidable
  6. 29Assessment of legal representative
  7. 30Assessment of escaped turnover
  8. 31Power of Government to notify reductions of tax
  9. 32Liability to tax persons not observing restrictions and conditions notified under section 31
  10. 33Liability of firms
  11. 34Payment of tax when Hindu undivided family, firm or other association of persons is partitioned or dissolved

Chapter V COLLECTION AND RECOVERY →

  1. 35Collection of tax by dealer
  2. 36Levy of penalty in certain cases
  3. 37Provided that no prosecution for an offence under section 59 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.
  4. 38Recovery of penalty
  5. 39Further mode of recovery
  6. 40Provisional attachment of property to protect revenue in certain cases
  7. 41Recovery of tax where business of dealer is transferred
  8. 42Provided that the recovery from the transferee of the arrears of taxes due for the period prior to the date of the transfer shall be limited to the value of the assets he obtained by transfer.
  9. 43Withholding issue of statutory forms and seizure of goods

Chapter VI APPEAL AND REVISION →

  1. 44Appellate Tribunal
  2. 45Powers of revision of Commissioner
  3. 46Special powers of Secretary
  4. 47Appeal to the Appellate Assistant Commissioner
  5. 48Power to transfer appeals
  6. 49Appeal to the Appellate Tribunal
  7. 50Appeal to the High Court
  8. 51Revision by High Court
  9. 52Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges

Chapter VII RECORDS AND INVESTIGATION →

  1. 53Maintenance of true and correct accounts and records by dealers
  2. 54Accounts to be audited by Chartered Accountants or Cost Accountants
  3. 55Powers to order production of accounts and powers of entry, inspection, etc
  4. 56Establishment of check-post or barrier and inspection of goods while in transit
  5. 57Possession and submission of certain records by owners of goods vehicle and boats
  6. 58Powers of check-post officers

Chapter VIII OFFENCES AND PENALTIES →

  1. 59Offences and penalties
  2. 60Offences by companies
  3. 61Improper use of tax payer identification number
  4. 62Composition of offences
  5. 63Cognizance of offences, etc
  6. 64Investigation of offences
  7. 65Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
  8. 66Assessment, etc., not to be questioned in prosecution

Chapter IX MISCELLANEOUS →

  1. 67Bar of certain proceedings
  2. 68Limitations for certain suits and prosecutions
  3. 69Bar of suits and proceedings to set aside or modify assessments except as provided in this Act
  4. 70Appearance before any authority in proceedings
  5. 71Power to make rules
  6. 72Power to summon witnesses and production of documents
  7. 73Power to rectify any error apparent on the face of record
  8. 74Prohibition of disclosure of particulars produced before commercial taxes authorities
  9. 75Power to amend Schedules
  10. 76Power to remove difficulties
  11. 77Clarification and advance rulings
  12. 78Ongoing contracts
  13. 79Powers of subordinate officer to be exercised by higher authorities
  14. 80Refund in certain cases

Chapter X REPEAL AND SAVING →

  1. 81Repeal and saving
  2. 82The dealer may exercise this option by submitting in writing before the assessing officer within one month of the commencement of this Act and the option once exercised cannot be revoked.

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