The Government of Puducherry on November 30, 2022, issued the Puducherry Settlement of Arrears (Removal of Difficulties) Order, 2022 in the exercise of the powers conferred by section 13 of the Puducherry Settlement of Arrears of Act, 2020.
The following amendments have been stated:
• In sub-clause (iii) of clause (c) of section 2, the following Explanation has been inserted, namely: -
"Explanation, - For the purpose of this sub-clause, it is clarified that the penalty payable shall also include the penal interest as specified in sub-section (4) of section 37 of the Puducherry Value Added Tax Act, 2007.
• In section (3), after the proviso, the following explanation has been inserted, namely: -
"Explanation, - For the purpose of this section, it is clarified that the arrears shall include all unpaid dues as on March 31, 2022, in respect of any assessment year or tax period prior to July 01, 2077.".
• In section 5, below sub-section (4), the following proviso has been inserted, namely: -
"Provided that the Commissioner, may, for reasons to be recorded in writing, extend the due date of payment of balance tax and penalty amount under this subsection for a period not exceeding three months.".
This order will be deemed to have come into force from December 01, 2021.
[Notification No. G.O. Ms. No. 85/2022]
