Chapter IX MISCELLANEOUS

1. (1) No suit, prosecution or other proceeding shall lie against any officer or servant of the Government for any act done or purporting to be done under this Act, without the previous sanction of the Government.
2. (2) No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceedings if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.

No suit shall be instituted against the Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.

No suit or other proceedings shall, except as expressly provided by or under this Act, be instituted in any Court to set aside or modify any assessment made under this Act.

Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under this Act may be represented before such authority—

1. (a) by his relative or a person regularly employed by him, if such relative or person is duly authorised by him in writing in this behalf; or
2. (b) by a legal practitioner; or
3. (c) subject to such conditions, as may be prescribed, by an accountant or a value added tax practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf.

1. (1) The Government may make rules to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
   • (a) all matters expressly required or allowed by this Act to be prescribed;
   • (b) determining the total turnover of a dealer for the purposes of this Act;
   • (c) the assessment of tax under this Act, of business which is discontinued or the ownership of which has changed;
   • (d) the assessment of tax under this Act, of any Hindu undivided family, firm or other association of persons, where such family, firm or association is partitioned or dissolved;
   • (e) the assessment of tax under this Act, of business owned by minors and other incapacitated persons or by persons residing outside the Union Territory;
   • (f) the assessment of a business owned by any person whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator-General, the Official Trustee, or any receiver or manager appointed by or under any order of a Court;
   • (g) the administration of the check-post set up and barriers erected under this Act and the regulation of the work therein;
   • (h) the disposal of goods confiscated or acquired under this Act and of the proceeds thereof;
     • (i) compelling the submission of return;
   • (j) the form of, and the particulars to be contained in, any declaration to be given under this Act, the authority from whom, the conditions subject to which and the fees subject to payment of which any form of declaration prescribed may be obtained, the manner in which the form shall be kept in custody and records relating thereto maintained, the manner in which any such form may be used and any such declaration may be furnished;
   • (k) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;
   • (l) the circumstances in which and the extent to which, fees paid in pursuance of section 49 may be refunded;
   • (m) the issue of bills or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in, and the manner of maintenance of, such counterfoils and the time for which they should be preserved;
   • (n) the maintenance of purchase bills or accounts of purchases and sales by dealers and the time for which they should be preserved;
   • (o) the issue of delivery notes in respect of goods delivered or transferred to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved; and
   • (p) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act. (3)
   • (a) In making a rule under sub-section
3. (1) or sub-section
4. (2) the Government may provide that a person guilty of a breach thereof shall be punishable with fine which may extend to one thousand rupees, and where the breach is continuing one, with further fine which may extend to one hundred rupees for every day after the first during which the breach continues.
   • (b) No Court inferior to that of a Judicial Magistrate of the Second-Class shall inquire into or try any offence consisting of a breach of a rule. (4)
   • (a) All rules made under this Act shall be published in the Official Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.
   • (b) All notifications issued under this Act shall be published in the Official Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.
5. (5) Any rule made or any notification issued under this Act may be made or issued so as to be retrospective to any date not earlier than the commencement of this Act.
6. (6) Every rule made or notification issued under this Act shall, as soon as may be after it is made or issued, be laid before the Legislative Assembly, Puducherry, while it is in session for a total period of fourteen days, which may be comprised in one session or in two or more successive sessions, and, if before the expiry of the session in which it is so laid or the successive sessions aforesaid, the Legislative Assembly makes any modification in the rule or notification or decides that any such rule or notification should not be made or issued, that rule or notification shall thereafter have effect only in such modified form or be of no effect as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.

1. (1) An assessing authority or an appellate or revising authority (including the Appellate Tribunal) or any officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax Officer shall, for the purposes of this Act, have all the powers conferred on a Court under the law relating to civil procedure for the time being in force, for the purpose of—
   • (a) summoning and enforcing the attendance of any person and examining him on oath or affirmation; and
   • (b) compelling the production of any document.
2. (2) Any assessing officer or authorised officer may require any bank or clearing and forwarding house or agency, transporting agency, shipping agency or steamer agency or air cargo agency or courier agency to furnish such information, document or statement for the purpose of any proceedings under this Act.

1. (1) An assessing authority or revising authority or the Appellate Tribunal may, at any time within three years from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him a reasonable opportunity of being heard.
2. (2) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make refund, if any, which may be due to the dealer.
3. (3) Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of this Act, and the rules made thereunder shall apply as if such notice had been given in the first instance.

1. (1) All particulars contained in any statement made, return furnished or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or deposition made, in the course of any proceeding under this Act or in any record of any proceedings relating to the recovery of a demand, prepared for the purposes of this Act shall be treated as confidential and shall not be disclosed.
2. (2) Nothing contained in sub-section
3. (1) shall apply to the disclosure of any such particulars —
   • (i) for the purpose of prosecution under the Indian Penal Code or under this Act in respect of any such statement, return, accounts, registers, records, documents, evidence, affidavit or deposition; or
   • (ii) to any person enforcing the provisions of this Act, where it is necessary to disclose the same to him for purposes of this Act or the Indian Penal Code;
   • (iii) occasioned by the lawful employment under this Act of any process for the recovery of any demand; or
   • (iv) to a Civil Court in any suit to which the Government are party and which relates to any matter arising out of any proceeding under this Act; or
   • (v) occasioned by the lawful exercise by a public servant of his powers under the law relating to stamp duty for the time being in force to impound or otherwise collect the stamp duty on an insufficiently stamped document; or
   • (vi) to an officer of —
   • (a) the Government of India; or
   • (b) the Government of any State in India with which an agreement for disclosure on a reciprocal basis has been entered into by the Government; or
     • (vii) to an officer subordinate to the Government other than an officer of the Commercial Taxes Department of the Union Territory, after obtaining—
   • (a) the permission of the Assistant Commissioner, the Deputy Commissioner or the Joint Commissioner of Commercial Taxes as the case may be, where such particulars are to be furnished by an officer subordinate to the Assistant Commissioner of Commercial Taxes; and
   • (b) the permission of the Secretary, where such particulars are to be furnished by the Commissioner, the Joint Commissioner, the Deputy Commissioner or by an Assistant Commissioner of Commercial Taxes: Provided that such particulars shall be furnished under this clause only in exceptional cases and any officer obtaining such particulars shall keep them as confidential, use them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment.
4. (3) Nothing contained in this section shall prevent the publication of the final assessment of any party in the prescribed manner.

1. (1) The Government may, by notification, alter, add to, or cancel any of the Schedules.
2. (2) Where, a notification has been issued under sub-section (1), there shall, unless the notification is, in the meantime, rescinded, be introduced in the Legislative Assembly of Puducherry, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government to give effect to the alteration, addition or cancellation, as the case may be, of the Schedules specified in the notification and the notification shall cease to have effect,—
   • (a) if a Bill as aforesaid is not introduced in the next session of the Legislative Assembly following the date of issue of the notification, on the date following the date on which such session comes to an end;
   • (b) if a Bill as aforesaid is so introduced, when such Bill,—
     • (i) becomes law whether with or without modifications, or
     • (ii) is rejected by the Legislative Assembly, except as respects things done or omitted to be done before the notification so ceases to have effect: Provided that if the notification under sub-section
3. (1) is issued when the Legislative Assembly is in session, every endeavour shall be made to introduce such a Bill in the Legislative Assembly during that session: Provided also that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months except as respect things done or omitted to be done before the notification so ceases to have effect.
4. (3) All references made in this Act to any of the Schedules shall be construed as relating to the Schedules for the time being amended in exercise of the powers conferred by this section.

1. (1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order not inconsistent with the provisions of this Act, remove the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act.
2. (2) Every order made under this section shall, as soon as may be, after it is made, be laid before the Legislative Assembly of Puducherry and the provisions of sub-sections
3. (4) and
4. (6) of section 71 shall apply in respect of such order as they apply in respect of a notification issued under this Act.

1. (1) The Commissioner may, subject to the provisions of this Act, constitute a Union Territory level ‘Authority for Clarification and Advance Rulings’ consisting of, a Chairman in the rank of the Deputy Commissioner of Commercial Taxes and two other members not below the rank of the Commercial Tax Officer to clarify, in the manner prescribed, any aspect of the implementation of this Act.
2. (2) No application shall be entertained where the question raised in the application,—
   • (i) is already pending before any officer or authority of the Department or Appellate Tribunal or any Court;
   • (ii) relates to a transaction or issue which is designed apparently for the avoidance of tax: Provided that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard and where the application is rejected, reasons for such rejections shall be recorded in the order.
3. (3) No officer or any other authority of the Department shall proceed to decide any issue in respect of which an application has been made by an applicant under this section and is pending.
4. (4) The order of the authority shall be binding,—
   • (i) on the applicant who had sought clarification;
   • (ii) in respect of the goods or transaction in relation to which a clarification was sought; and
   • (iii) on all the officers other than the Commissioner, provided the dealer does not file an appeal before the Appellate Tribunal within sixty days of the ruling in the manner prescribed.
5. (5) The authority for clarifications shall have power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties. An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation.
6. (6) The Commissioner may also refer any matter for opinion of the Authority for clarification without prejudice to his authority.

1. (1) Where a contract or an agreement was concluded between two or more parties before the commencement of this Act and no provision for tax under this Act was made in the contract, the selling dealer shall pay tax due on any sale liable to tax made under such contract after the commencement of this Act.
2. (2) Where a contract is concluded after the commencement of this Act, and no provision relating to tax was made in the contract, the contract price shall be deemed to include tax due under this Act and the selling dealer shall account for the tax due.

The powers conferred by this Act and the rules made thereunder on any of the officers appointed under section 3 or under any other provision of this Act may also be exercised by any of the officers superior to the officers so empowered, subject to any instructions issued by the Commissioner in this regard.

(1)

1. (a) A dealer effecting sales falling under sub-section (1), sub-section

1. (3) or sub-section
2. (5) of section 5 of the Central Sales Tax Act, 1956, in any tax period shall be eligible for refund of tax, if the input tax credit exceeds the amount of tax payable subject to condition that the exports have been made outside the territory of India. The excess of tax shall be refunded within a period of ninety days on a claim made on a return prescribed to the authority prescribed subject to the provisions of the Act and the rules made thereunder.
   • (b) In all other cases, the dealer shall make a claim for refund of the excess credit on the return in the form prescribed where such dealer has declared an excess credit for 24 consecutive months or more or in the event of cancellation of registration. The excess of tax shall be refunded within ninety days of the date of receipt of the claim.
   • (c) The claim for refund under this section shall be made on the return in the form prescribed.
   • (d) A dealer, who has paid tax in excess of the amount due for a tax period, may claim a credit in the next return.
3. (2) Where a dealer claiming the refund is required by the authority prescribed to provide accounts or records to substantiate the claim but fails to do so in a manner satisfactory to the authority prescribed within seven days of issue of notice, the time period specified in sub-section
4. (1) for making the refund shall not apply.
5. (3) Where a claim of a dealer is not accepted either in full or in part, the authority prescribed, shall send a notice in writing, to the dealer.
6. (4) A dealer aggrieved by the decision under sub-section
7. (3) may file an appeal as prescribed in this Act.
8. (5) The tax paid under this Act on the purchases made by specialised agencies of the United Nations Organisation and Consulates or Embassies of any country located in the Union Territory shall be refunded in such manner as may be prescribed.
9. (6) Where the authority prescribed is required to refund an amount of tax to a dealer as a result of,
   • (a) a decision under section 47 of this Act; or
   • (b) a decision of the Appellate Tribunal under section 49 of this Act; or
   • (c) a decision of the High Court under sections 50 and 51 of this Act, such refund shall be made within a period of ninety days from the date of the receipt of the order.
10. (7) Where such refund is not made within the stipulated time, the amount of refund shall carry interest at the rate of one per cent per month or part thereof on the amount of the refund for the period of delay.