TAMIL NADU VALUE ADDED TAX (SECOND AMENDMENT)
ACT, 2015 (ACT NO. 13 of 2015) TAMIL NADU VALUE
ADDED TAX (SECOND AMENDMENT) ACT, 2015 [ACT No. 13 of 2015] An Act further to amend
the Tamil Nadu Value Added Tax Act, 2006. Be
it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Sixty-sixth Year of the Republic of India as follows:- (1) This Act may be called the Tamil Nadu Value Added
Tax (Second Amendment) Act, 2015. (2) It shall come into force on such date as the State
Government may, by notification, appoint. In
section 2 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of
2006) (hereinafter referred to as the principal Act),- (1) after clause (12), the following clause shall be
inserted, namely:- "(12-A) "clearing and forwarding
agent" means any person who is engaged in providing any service, either
directly or indirectly, connected with the clearing and forwarding of goods in
any manner to any other person;" (2) for clause (24), the following clause shall be
substituted, namely:- "(24) "input tax" means the tax paid
under this Act in the manner prescribed by a registered dealer to another
registered dealer on the purchase of goods including capital goods in the
course of his business;" (3) after clause (35), the following clause shall be
inserted, namely:- "(35-A) "tax deductor identification
number" means the number obtained under section 13-A;". In
section 3 of the principal Act, in sub-section (4), in clause (a), for the
expression "sales of goods purchased within the State", the
expression "sales of goods purchased from the registered dealers within
the State" shall be substituted. In
section 6 of the principal Act, in sub-section (1), for the expression
"every dealer, other than the dealer who purchases goods from outside the
State", the expression "every dealer, other than the dealer who
purchases or receives goods from outside the State" shall be substituted. Section
11 of the principal Act shall be omitted. After
section 13 of the principal Act, the following section shall be inserted,
namely:- "13-A. Tax deductor identification number.-Any
person liable to make deduction of tax under section 13 shall apply to such authority
in such manner as may be prescribed and shall obtain a tax deductor
identification number."
In section 18 of the principal Act,- (1) in sub-section (1), in item (ii), after the
expression "Special Economic Zone in the State,", the expression
"for the purpose of use in manufacture, trading, production, processing,
assembling, packaging or for use as packing material or packing
accessories," shall be inserted; (2) in sub-section (2), for the expression "input
tax paid or payable", the expression "input tax paid" shall be
substituted. In
section 19 of the principal Act,- (1) in sub-section (1),- (a) for the expression "tax paid or payable",
the expression "tax paid" shall be substituted; (b) for the proviso, the following provisos shall be
substituted, namely:- "Provided
that the registered dealer, who claims input tax credit, shall establish that
the tax due on purchase of goods has actually been paid in the manner prescribed
by the registered dealer who sold such goods and that the goods have actually
been delivered: Provided
further that the tax deferred under section 32 shall be deemed to have been
paid under this Act for the purpose of this sub-section."; (2)
in
sub-section (4), for the expression "tax paid or payable", the
expression "tax paid" shall be substituted; (3)
in
sub-section (5), in clause (b), for the expression "tax paid or
payable", the expression "tax paid" shall be substituted; (4) in sub-section (9), for the expression "tax
paid or payable", the expression "tax paid" shall be
substituted. In
section 22 of the principal Act, after sub-section (3), the following
sub-section shall be inserted, namely:- "(3-A) Notwithstanding anything contained in
sub-section (2), the casual traders and the dealers in respect of whom the
relevant assessment year is the first or the last year of business, shall be
assessed on the basis of the scrutiny of the returns with reference to the
books of accounts, registers, records and any other document and on such
enquiry as the assessing authority may consider necessary." In
section 24 of the principal Act, in sub-section (1), for the expression "five
years", the expression "six years" shall be substituted. In
section 27 of the principal Act, for sub-section (4), the following sub-section
shall be substituted, namely:- "(4)? ?In addition to the tax determined under
sub-section (2), the assessing authority shall direct the dealer to pay as
penalty a sum which shall be three hundred per cent of the tax due in respect
of such claim: Provided
that no penalty shall be levied without giving the dealer a reasonable
opportunity of showing cause against such imposition." In
section 39 of the principal Act,- (1) in sub-section (1),- (i) for the expression "five hundred rupees",
the expression "one thousand rupees" shall be substituted; (ii) for the expression "fifty rupees", the
expression "one thousand rupees" shall be substituted; (2) sub-section (11) shall be omitted; (3) in sub-section (12), the expression "or a
duplicate," shall be omitted; (4) in sub-section (15), for the expression "No
application for registration or for a copy or duplicate of the certificate
under this section", the expression "No application for registration
of dealer under this section" shall be substituted. In
section 64 of the principal Act, in sub-section (2), in clause (b), for the
expression "five years", the expression "six years" shall
be substituted. After
section 67 of the principal Act, the following section shall be inserted,
namely:- "67-A. Production of Advance Inward Way
Bill.-The driver or any other person in charge of the goods vehicle entering
into the State from a place outside the State to a destination within the
State, carrying any of the goods as may be notified by the Government, from
time to time, shall, on demand, produce at the check post on its route or
before such authority as may be prescribed in this regard, advance inward way
bill in such form and in such manner as may be prescribed." In
section 70 of the principal Act, in sub-section (2), for the expression
"seller or consignor or transferor", wherever it occurs, the
expression "seller or consignor or transferor or clearing and forwarding
agent" shall be substituted. In
section 71 of the principal Act, in sub-section (9), for the expression
"any dealer to claim exemption", the expression "any dealer to
claim input tax credit, exemption" shall be substituted. After
section 79 of the principal Act, the following section shall be inserted,
namely:- "79-A.
Automation.- (1) The Government may, by notification, provide that
the provisions contained in the Information Technology Act, 2000 (Central Act
21 of 2000) and the rules made and directions given under the said Act,
including the provisions relating to digital signatures, electronic governance,
attribution, acknowledgement and dispatch of electronic records, secure
electronic records and secure digital signatures and digital signature
certificates as are specified in the said notification, shall, insofar as they
may, as far as feasible, apply to the procedures under this Act. (2) Where any notice or communication is prepared on
any automated data processing system and is properly served on any dealer or
person, such notice or communication shall not be required to be personally
signed by any officer or person and shall not be deemed to be invalid only on the
ground that it is not personally signed by any such officer." In
section 84 of the principal Act, in sub-section (1), for the expression
"five years", the expression "six years" shall be
substituted.
Preamble - TAMIL NADU VALUE ADDED TAX
(SECOND AMENDMENT) ACT, 2015PREAMBLE