THE TRIPURA. ACT NO. 11 OF 2018.
THE TRIPURA ROAD DEVELOPMENT
CESS ACT, 2018.
I
PUBLISHED IN THE EXTRAORDINARY ISSUE
OF THE TRIPURA GAZETTE AGARTALA
Agartala, Monday, December 17, 2018 A. D., Agrahayana 26, 1940 S. E.
GOVERNMENT OF TRIPURA
LAW DEPARTMENT
SECRETARIAT: AGARTALA
No. F.8(12)-Law/Leg-l/2018(Part)/________ Dated, Agartala, the 17th December, 2018
NOTIFICATION
The following Act of the Tripura Legislative Assembly received the assent of
the Governor of Tripura on the 14th December, 2018 and is hereby published for
General information.
D.M.Jamatia
L.R. & Secretary, Law
Government of Tripura
The Tripura Act No. 11 of 2018.
THE TRIPURA ROAD DEVELOPMENT CESS ACT, 2018.
AN
ACT
to provide for levy and collection of Cess on Petrol, Diesel and Natural Gas in
the State of Tripura for the purpose of creating fund in order to Road
Development in the State and the matters connected therewith or incidental
thereto.
BE it enacted by The Tripura Legislative Assembly in the Sixty-ninth Year of
the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement:
(1) This Act may be called the “Tripura Road Development Cess Act,
2018”;
(2) It shall come into force on and from the 1st day of August, 2018.
2. Definitions:
(1) In this Act, unless the context otherwise requires, --
(a) “Cess” means the cess on the turnover of sales of Petrol,
Diesel and Natural Gas levied under section 3;
(b) “Collector” means the Collector appointed under section 10
and includes a Special Collector or zan Additional Collector
appointed under that section;
(c) “Prescribed” means prescribed by rules;
(d) “Rules” means rules made under this Act;
(2)
(e) “Tax” means tax levied under The Tripura Value Added Tax Act,
2004 (Tripura Act No. 1 of 2004);
(f) “Tribunal” means The Tripura Value Added Tax Tribunal constituted
under section 18 of The Tripura Value Added Tax Act, 2004 and
discharging functions of the Tribunal assigned to it by or under this
Act;
(g) “Turnover of sales” means sales price including the amount of tax
as defined in clause (e) of this section;
(h) “Year” means a financial year.
(2) Words and expressions used and not defined in this Act but defined in
the Tripura Value Added Tax Act, 2004 shall have the meanings respectively
assigned to them in that Act.
CHAPTER II
LEVY OF CESS AND UTILISATION OF PROCEEDS OF CESS
3. Levy and collection of cess:
(1) There shall be levied and collected, for the purposes of this Act, a cess
on the turnover of sales of Petrol, Diesel and Natural Gas from a
manufacturer or importer or dealer, but after deducting therefrom
such turnover on which cess has been paid on earlier turnover of sales of
Petrol, Diesel and Natural Gas;
Provided that, such cess shall not be levied at more than one stage;
(2) The cess under sub-section (1) shall be levied for the prescribed
period, in the prescribed manner and at such rate or rates not exceeding
four per cent, of the turnover of sales of such Petrol, Diesel and Natural
Gas, as may be prescribed;
(3) The cess levied under sub-section (1) shall be payable by the dealer.
4. Road Development Fund:
(1) The proceeds of the cess and interest (other than fines) recovered
under this Act shall first be credited to the Consolidated Fund of the
State and after deduction of the expenses of collection and recovery
(3)
therefrom shall, under appropriation duly made by law in this behalf,
be entered in, and transferred to, a separate fund called the “Road
Development Fund”;
(2) Any amount transferred to the Road Development Fund under sub
section (1) shall be charged on the Consolidated Fund of the State;
(3) . The amount transferred to the Road Development Fund shall be
expended in such manner and subject to such conditions as may be
prescribed for the purpose mentioned in section 3.
5. Payment of cess;
(1) The cess levied under section 3 shall be payable by dealer in such
manner, as may be prescribed;
(2) The dealer liable to pay cess under section 3 shall furnish returns, at
such intervals and to such authority, in such form and in such
manner, as may be prescribed.
6. Interest on delayed payment of cess:
If a dealer fails to pay the amount of cess within the time prescribed for its
payment, there shall be paid by such dealer, for the period commencing
on the date of expiry of the aforesaid period and ending on the date of
payment of the amount of cess, simple interest at the rate of eighteen
percent per annum on the amount of cess not so paid or any less amount
thereof remaining unpaid during such period.
7. Refund in certain circumstances:
Where cess under section 3 is levied and collected on the turnover of sales
of Petrol, Diesel and Natural Gas to a dealer and such Petrol, Diesel and
Natural Gas is then sold by such dealer in the course of inter-State trade
or commerce or exported out of the territory of India within six
months of such sales, the dealer shall, upon an application made in this
behalf and subject to such conditions as may be prescribed, be
entitled to refund of cess in respect of the sale to him of the Petrol,
Diesel and Natural Gas.
(4)
CHAPTER III
REGISTRATION
8. Registration:
(1) Every dealer registered under the Tripura Value Added Tax Act, 2004
shall be required to apply for a registration certificate, in such form,
within such period and to such authority, as may be prescribed;
(2) On receipt of the application for registration under sub-section (1), the
authority so prescribed, on its satisfaction, may issue certificate of registration
in such form, as may be prescribed;
Provided that the State Government or any other Authority authorised by
the Government by Notification may, subject to the condition, as may be
prescribed, grant exemption from the provisions of registration to a dealer
who, by virtue of deduction from turnover of sales, does not become liable to
pay cess under this Act.
9. Suspension or cancellation of registration:
The Registering Authority may, subject to such conditions as may be
prescribed, suspend or cancel the registration; if -
(a) any cess payable under section 5 is not duly paid by the dealer; or
(b) there is any breach of conditions subject to which the registration is
granted; or
(c) the dealer contravenes any of the provisions of this Act or the
rules made thereunder.
CHAPTER IV
CESS AUTHORITIES
10. Cess Authorities:
(1) For carrying out the purposes of this Act, the State Government may by
Notification appoint - (a) a person to be the Collector of Tripura Road
Development Cess for the whole of the State of Tripura;
(5) : *
(b) a person to be the Special Collector of Tripura Road Development Cess;
(c) a person to be the Additional Collector of Tripura Road Development
Cess; and
(d) such other persons to assist the Collector as the State Government
may think fit;
(2) The persons appointed under clause (b), (c) or (d) of sub-section (1) shall,
within the limits of such area as the State Government may specify, in
the Notification, exercise such powers and perform such duties, as may be
conferred of imposed on-him by or under this Act.
CHAPTER V
LIABILITY TO KEEP ACCOUNTS, SUBMIT STATEMENT AND POWERS OF
INSPECTION AND SEARCH.
11. Dealers to keep accounts and submit statement:
Every dealer shall keep and maintain accounts, of Petrol, Diesel and Natural
Gas manufactured, imported, sold or purchased by him, in such Form, as
may be prescribed and shall submit to the officer authorized in this behalf,
in such manner and for such period, as may be prescribed;
Provided that where a dealer has more than one place of business, the
Collector may subject to such terms and conditions, as may be prescribed,
permit such dealer to submit a consolidated statement relating to all or
any of his places of business to such officer as the Collector may direct.
12. Production and inspection of accounts and documents and search of
premises:
(1) The Collector may, for the purposes of this Act, at all reasonable times,-
(i) require any dealer to produce before him the accounts, register
or other documents or to furnish any other information; or
(ii) inspect the accounts, registers and other documents and the stocks
of Petrol, Diesel and Natural Gas manufactured, stored or kept in any
shop, warehouse or place of business of any such dealer; or
(6)p———————
i
(iii) at all reasonable times, enter into and search any building, vessel,
vehicle or place, in which he has reason to believe that Petrol, Diesel
and Natural Gas is stored or kept for the purpose of sale or manufacture
or where the accounts, registers and other documents are kept;
(2) All searches made under this section shall be made in accordance
with the provisions of the Code of Criminal Procedure, 1973.
13. Seizure of any documents in certain circumstances:
If the Collector has reason to believe that any dealer is attempting to
commit an offence punishable under this Act, he may for reasons to be
recorded in writing, seize such accounts, registers or other documents of
such dealer as may be necessary and shall grant a receipt for the same and
retain the same for such period, as may be necessary for examination thereof
or for prosecution.
CHAPTER VI
ASSESSMENTS, APPEALS AND REVISION
14. Assessment:
(1) The amount of cess due from a dealer shall be assessed by the Collector;
(2) If the Collector is satisfied that the returns furnished by a dealer are
correct and complete, he shall assess the amount of cess due from the dealer
on the basis of such returns;
• (3) If the Collector is not satisfied that the returns furnished in respect of
any period are correct and complete, and he thinks it necessary to require
the production of further evidence; he shall serve on such dealer, in the
prescribed manner, a notice requiring him on a date and a place specified
therein, either to attend and produce or cause to be produced all evidence
on, which such dealer relies in support of his returns, or to produce such
evidence as is specified in the notice. On the date specified in the notice,
or as soon as may be thereafter, the Collector shall, after considering
oil the evidences which may be produced, assess the amount of cess due
from the dealer;
(7)
(4) If a dealer fails to comply with the terms of any notice issued under sub
section (3), the Collector shall assess, to the best of his judgement, the amount
of cess due from him.
15. Bar of certain proceedings:
(1) Save as provided under section 19, no assessment made and no order
passed under this Act or the rules made thereunder, by the Collector or
any person appointed under section 10, shall be called in question in any
civil court;
(2) Save as provided under sections 16 and 17, no appeal or application for
revision shall lie against any such assessment or order.
16. Appeal: •
(1) Any dealer aggrieved by any order of the Collector, may file an appeal
before such authority, within such time and in such manner, as may be
prescribed;
(2) No appeal against an order or the assessment shall be entertaihed
by the said authority unless it is accompanied by satisfactory proof of the
payment of the cess with interest, if any, in respect of which the appeal has
been preferred;
Provided that the said authority may, if it thinks fit, for reasons to be
recorded in writing, entertain an appeal against such order,-
(a) Without payment of the cess or interest, if any, but on
furnishing in the prescribed manner, security for such amount of cess
and interest,, as it may direct; or
(b) On proof of payment of such smaller sum, with or without security in
like manner for such amount of cess and interest which remains
unpaid as it may direct;
(3) Subject to such rules of procedure as may be prescribed, the said authority
may pass such order on appeal as it may think just and proper;
(4) Every order passed in appeal under this section shall, subject to the
provisions of sections 17, 19 and 20 be final.
(8)
17. Revision:
(1) Subject to such rules as may be prescribed, and for the reasons to be
recorded in writing, the Collector may, upon application or on his own motion,
review or revise any order passed under this Act or the rules made thereunder,
by a person appointed under section 10 and subject thereto the Tribunal
may, upon application, revise an order passed by the Collector;
Provided that no application under this sub-section shall be entertained if it
is not made within a period of four months from the date of the order;
Provided further that before rejecting any application for the revision of
any such order, the Collector or the Tribunal, as the case may be, shall
record in writing the reason for such rejection;
(2) Before any order is passed under this section, which is likely to affect any
person adversely, such person shall be given a reasonable opportunity of
being heard;
(3) Where an appeal lies under section 16 and no appeal has been
filed, no proceedings in revision under this section shall be
entertained upon the application of such person.
18. Extension of period of limitation in certain cases:
The prescribed authority may admit any appeal under section 16 and the
Collector and the Tribunal may admit an application under section 17 after
the expiry of period of limitation laid down in the said sections, if the appellant
or the applicant, as the case may be, satisfies the prescribed authority, the
Collector or, as the case may be, the Tribunal, that he had sufficient causes
for not preferring the appeal, or making the application, within such period.
19. Statement of case to High Court:
(1) Within ninety days from the date of passing of any order under sub
section (3) of section 16 or sub-section (I) of section 17 affecting any liability
of any dealer to pay cess, such dealer or the Collector, may by application in
writing require the Tribunal to refer to the High Court any question of law
arising out of sucli order, and where the Tribunal agrees it shall draw up a
statement of the case and refer it to the fligh Court;
I
(2) If, for reasons to be recorded in writing, the Tribunal refuses to
make such reference, the applicant may within thirty days of such refusal
apply to the High Court against such refusal;
(3) If upon the receipt of an application under sub-section (2), the High
Court is satisfied that such refusal was not justified, it may require the
Tribunal to state a case and refer it to the High Court: and on receipt of such
requisition, the Tribunal shall state and refer the case to the High
Court accordingly;
(4) If the High Court is satisfied that the statements in a case referred to it
under this section, are not sufficient to determine the question raised
thereby, it may refer the case back to the Tribunal to make such
additions thereto or alternations therein as the High Court may direct in
that behalf;
(5) The High Court upon the hearing of any such case shall decide the question
of law raised thereby, and shall deliver its judgement thereon containing
the grounds on which such decision is founded, and shall send to the
Tribunal a copy of such judgement under the seal of the High Court and the
signature of the Registrar General or any other Officer authorised in this
behalf, and the Tribunal shall dispose of the case accordingly;
(6) The payment of the amount, if any, of the cess due in accordance with the
order of the Tribunal in respect of which an application has been made
under sub-section (1) shall not be stayed pending the*, disposal of such
application or any reference made in consequence thereof, but if such
amount is reduced as the result of such reference, the excess cess paid shall
be refunded.
20. Rectification of mistakes:
(1) The Collector may at any time within two years from the date of
any order passed by him, either on his own motion or on an
application made by any person affected by such order, rectify any
mistake of fact apparent from the record;
Provided that no such rectification shall be made if it has the effect of
enhancing the cess or reducing the amount of a refund, unless the Collector
has given notice in writing to such dealer of his intention to do so, and has
allowed such dealer a reasonable opportunity of being heard;
GO)
(2) The provisions of sub-section (1) shall apply to the rectification of mistake
by the Tribunal or the prescribed authority under section 16 as they apply
to the rectification of a mistake by the Collector;
(3) Where any such rectification has the effect of reducing the amount of
cess, the Collector shall in the prescribed manner refund any due, to such
dealer;
(4) Where any such rectification has the effect of enhancing the amount of
cess or reducing the amount of refund, the Collector shall recover the amount
due from such dealer in the manner provided in section 32.
CHAPTER VII
OFFENCES, PENALTIES AND PROCEDURE
21. Penalty for carrying on the business without registration:
Whoever contravenes the provisions of section 8 shall, on conviction,’ be
punished with fine which may extend to Twenty thousand Rupees and
in the case of a continuing contravention, with an additional fine which
may extend to the One thousand Rupees for each day during which
such contravention continues after conviction for the first such contravention.
22. Penalty for failure to keep accounts or submit reports:
If any dealer, who is liable to keep accounts or submit statements under
section 11, fails without sufficient cause to keep or submit the same in the
manner and within the period prescribed or keeps false accounts or submits
false statements, he shall, on conviction, be punished with fine which may
extend to Twenty thousand Rupees and in the case of a continuing failure,
with an additional fine which may extend to One thousand Rupees for each
day during which such failure-continues, after conviction for the first such
failure.
23. Penalty for failure to comply with requirements of section 12 or
obstructing officer in discharge of duties:
Whoever -
(a) Fails to comply with any requirement, made to him under sub
section (1) of section 12, or
(ID
(b) Produces false accounts, registers or documents, or knowingly furnishes
false information, or
(c) Obstructs any officer making an inspection, search or seizure under
the provisions of this Act, or
(d) Aids or abets any person in the commission of any act, specified in clause
(a), (b) or (c) of this section,
shall, on conviction, be punished with fine which may extend to Twenty
thousand Rupees and in the case of a continuing contravention, with an
additional fine which may extend to One thousand Rupees for each day
during which such contravention continues after conviction for the first
such contravention.
24. Offences by companies:
(1) Where an offence under this Act has been committed by a company,
every person who at the time the offence was committed, was in charge of,
and was responsible to the company for the conduct of the business of the
company, as well as the company, shall be deemed to be guilty of the offence
and shall be liable to be proceeded against and punished accordingly;
Provided that nothing contained in this sub-section shall render any such
person liable to any punishment provided in this Act if he proves that
the offence was committed beyond his knowledge or that he had exercised
all due diligence to prevent the commission of such offence;
(2) Notwithstanding anything contained in sub-section (1), w'here an offence
under this Act has been committed by a company and it is proved that the
offence has been committed with the consent or connivance of, or is
attributable to any neglect on the part of, any director, manager, secretary
or other officer of the company, such director, manager, secretary or
officer shall also 1 be deemed to be guilty of that offence and shall be liable
to be proceeded against and punished accordingly.
Explanation.- “For the purpose of this section
(a) “Company” means a body corporate, and includes a firm or other
association of individuals; and
(b) “Director” in relation to a firm means a partner in the firm.
(12)
25. Cognizance of offences:
No court shall take cognizance of any offence punishable under this Act
except with the previous sanction of the Collector.
26. Power of entry and search:
(1) Any officer specifically empowered by the State Government in this behalf
may enter and search, at any reasonable time any building, vessel, vehicle
or place in which he has reason to believe that Petrol, Diesel and Natural
Gas is kept for the purpose of sale, contrary to the provisions of this Act or
any rules made thereunder;
(2) All searches made under this section shall be made in accordance
with the provisions of the Code of Criminal Procedure, 1973.
27. Powers of investigation:
(1) Every officer not below such rank as may be prescribed shall, within the
area for which he is appointed, have power to investigate all offences
punishable under this Act;
(2) Every such officer shall, in the conduct of such investigation,
exercise the powers conferred by the Code of Criminal Procedure, 1973
upon an officer in-charge of police station for the investigation of a cognizable
offence.
CHAPTER VIII
MISCELLANEOUS
28. Delegation of Powers:
Subject to the general or special orders of the State Government, the Collector
may delegate any of the powers conferred upon him by or under this Act to
any person appointed to assist him under section 10.
29. Powers to transfer proceedings:
The Collector may, after prior notice to the dealer, transfer any proceedings
or class of proceedings under any provisions of this Act or the rules
made thereunder, from himself to any other officer and he may likewise
transfer any such proceedings (including proceeding already transferred
(13)
under this section) from one such officer to another officer or to himself, by
an order in writing.
30. Officers to be public servants:
The Collector, all officers and other employees appointed under this
Act shall be deemed to be public servants within the meaning of section 21
of the Indian Penal Code (XLV of 1860).
31. Protection of action taken in good faith:
No suit, prosecution or other legal proceedings shall lie against any
officer or employee appointed under this Act for anything, done or
intended to be done in good faith in accordance of the provisions of this
Act or the rules made thereunder.
32. Recovery as arrears of land revenues:
All sums payable as cess or interests (other than fines) under this Act shall,
if not paid within the prescribed period or as the case may be, before
such date as the Collector may direct, be recoverable as an arrears of land
revenue.
33. Certain sales not liable to cess:
Nothing in this Act or the rules made thereunder, shall be deemed to
impose or authorize the imposition of a cess on any turnover of sales of
Petrol, Diesel and Natural Gas where such sales takes place -
(a) Outside the State of Tripura, or
(b) In the course of the import of such Petrol, Diesel and Natural Gas
into the territory of India or the export of the goods out of such territory
or
(c) In the bourse of inter-State trade or commerce.
Explanation- For the purpose of this section, whether a sale takes place-
(i) Outside the State of Tripura, or
(ii) In the course of import of the goods into the territory of India or the
export of the goods out of such territory, or
(iii) In the course of inter-State trade or commerce,
(14)
shall be determined in accordance with the principle specified in sections
3, 4 and 5 of the Central Sales Tax Act, 1956.
34.Power to make rules:
(1) The State Government may, by notification in the Tripura Gazette, make
rules for carrying out the purposes of this Act;
(2) In particular and without prejudice to the generality of the foregoing
power, such rules may provide for all or any of the following matters, namely: -
(a) The stage at which, the rate at which and the manner in which, the
cess shall be levied and collected under section 3;
(b) The manner in which and conditions subject to which the Road
Development Fund shall be expended under section 4;
(c) The manner in which the cess shall be payable by dealer under sub
section (1) of section 5; »
(d) The intervals at which, the authority to which, the form in which and
the manner in which the return shall be furnished under sub-section 2
of section 5;
(e) The conditions subject to which a dealer shall be entitled to refund
of cess under section 7;
(f) The conditions subject to which the exemption from the provisions of
registration may be granted by the Collector under sub-section (1) of
section 8;
(h) The form in which certificate of registration shall be issued under
sub-section (3) of section 8;
(i) The conditions subject to which the Collector may suspend or cancelled
registration under section 9;
(j) The form in which accounts shall be maintained by the dealer under
section 11;
(k) The form in which, the manner in which and the period for which
statements shall be submitted under section 11;
(15)
(l) Terms and conditions subject to which the dealer may be permitted
to submit a consolidated statement under the proviso to section 11;
(m) The manner in which a notice shall be served by the Collector on a
dealer under sub-section (3) of section 14;
(n) The manner in which, a time within which and the authority to
which an appeal may be preferred under sub-section (1) of section 16;
(o) The manner in which the security shall be furnished under the proviso
to sub-section (2) of section 16;
(p) The rules of procedure subject to which the authority may pass an
order on appeal under sub-section (3) of section 16;
(q) The rules subject to which the Collector or the Tribunal may revise
an order under sub-section (1) of section 17;
(r) The manner in which the Collector may refund the amount of cess
under sub-section (3) of section 20;
(s) The rank of officer who shall have power to investigate offences under
sub-section (1) of section 27;
(3) Any rule made under this section may provide that any person
contravening any such rule shall be liable, on conviction, to be punished
with a fine which may extend to One thousand Rupees and in the case
of a continuing contravention with an additional fine which may extend
to Fifty Rupees for each day during which such contravention continues
after conviction for the first such contravention;
(4) The power to make rules conferred by this section shall be subject
to the condition of the rules being made after previous publication;
Provided that, if the State Government is satisfied that circumstances exist
which render if necessary to take immediate action, it may dispense
with the previous publication of any rule to be made under this section;
(5) All rules made under this section shall be laid for not less than
^thirty days before the State Legislature as soon as they are made and
shall be subject to rescission by the State Legislature or to such
modification as the State Legislature may make during the session in
which they are so laid or the session immediately following;
(16)
(6) Any rescission or modification so made by the State Legislature
shall be published in the Tripura Gazette, and shall thereupon take effect.
35. Removal of difficulties:
(1) If any difficulty arises in giving effect to any provisions of this Act, the
Government may, by a general or a special order published in the Official
Gazette, make such provisions not inconsistent with the provisions of this
Act or the rules or regulations made thereunder, as may be necessary or
expedient for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of
three years from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be,
after it is made, before the State Legislature.
36. Repeal and Savings:
(1) The Tripura Road Development Cess Ordinance, 2018 (The Tripura
Ordinance No. 2 of 2018), which was promulgated on 1st August, 2018, is
hereby repelled;
(2) Notwithstanding such repeal, any Notification and Order issued or any
action taken under the Ordinance, so repealed shall be deemed to have
been issued or likes under the corresponding provisions of this Act.
D.M. JAMATIA
LR & SECY, LAW
GOVERNMENT OF TRIPURA
(17)
Printed by
The Manager, Tripura Government Press,
Agartala.
TGPA -17-12-2018—300