No. 31(l Reg __ istered No. N. E. 930.
TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE Agarta/fJ, Thursday, October 31, 2013 A. D., Kartika 9, 1935 S. E.
PART--I-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc.
NO.F.1-6{24)-TAX/95(P-3) GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) Dated, Agartala, the 31st October, 2013.
NOTIFICATION Ip exercise of the pow-ers conferred u/ s 15 (2) of the Tripura Value Added Tax Act, 2004 {Tripura Act No. 1 of 2005), the State Government hereby notifies a sch.eme under which a brick kiln may opt to pay lump sum amount of Rs. 7~20,000/- (Rupees seven lakh twenty thousand only) as VAT only during the financial year 2013-14 under the following terms and conditions:
1. This scheme shall be optional and not mandatory to brick kiln dealers I owners. ,
2. A Brick kiln dealer who is interested to come untler the scheme shall submit an undertaking Cor each brick kiln in the prescribed f'ormat: as. annexe.d to the concerned Superintendent of' Taxes within · 3.0th · Nove:rn.ber, 2013. If a brick kiln dealer submits undertaking for the scheme after the prescribed date, then the concerned Superintendent of Taxes shall accept the same w-ith · intimation to the Commissioner of Taxes.
3. The brick kiln dealer who does not opt: .for the scheme within the prescribed date shall be treated as general VAT dealer under the act: and VAT shall be levied and collected as per VAT Schedule rate and various provisions of TVAT Act & Rules.
· 4. An amount o( Rs. 7,20,000/- (Rupees seven lakh twenty thousand only) shall be paid by a dealer for each brick kiln to be operated in 4 (four) instalments as Tax (VAT) for the financial year 2013-14 as shown herein below:- Tripura Gazette, Extraordinary Issue, October 31, Q013 A. D.
Schedule for paym.ent of Instalm.ents }st ·instalment Rs . 3,50,000/- By 30.11.2013 1 5 sets of form 2nd instalment Rs . 2,50,00~/- By 31.01.2014 10 sets of form 3rd instalment Rs. 70,000/- By 28.0~.20 14 06 sets of form 4th instalment Rs. 50,000/- By 31.03.2014 05 sets of form Tot.al Rs. 7,20,000/- 36 sets of form
5. A brick kiln will be allowed to import 710 (Seven hundred ten) M.T.
of Coal from outside the State for production of bricks during the year 2013-14 for which 36 (thirty six) sets o£ Form. XXVI will be issued to each brick kiln by the concerned Superintendent of Taxes.
If a brick kiln dealer could not import 710 (Seven hundred ten) M.T.
of Coal by using the said 36 (thirty six) sets of Form XXVI, then the· concerned Superintendent of Taxes shall issue additional Form XXVI for import of balance quantity of Coal on· submission of utilisation of issued forms. The ntaxim.um. lim.it o£ Coal which can be brought by Form XXVI is fixed at 20 (twenty) M. T. The validity of form shall be for a maximum period of 3 (three) months from the da~e of issue but under no circumstances the validity shall cross 30th June, 2014. The said 36 (thirty six) sets of Form XXVI will be issued to each brick kiln as under:- After payment of 1st instalment 15 sets of Forms XXVI After payment of 2n11 instalment 10 sets of Forms XXVI After payment of 3rd instalment 06 sets of Forms XXVI After payment of 4th instalment 05 sets of Forms XXVI #
6. If a brick kiln dealer under the scheme fails to make payment of the above instalments within 3l•t March, 2014 then he shall be liable to pay interest @ 1.5°/o per month on the :9-mount of instalment.
involved from the 1•t day of April, 2014 upto the date of such payment alongwith penalty as applicable under the Act & Rules.
7. In case, the brick kiln dealer deposits all the instalments within the stipulated dates, then one · set of Form XXVI for _import. of an additional 12 (twelve) M.T. of Coal may be issued by the concerned Superintendent of Taxes as bonus.
2 Tripura Gazette, Extraordinary Issue, October "31, 2013 A. D.
8. If any brick kiln dealer wants ~o import coal exceeding 710 M.T.
then he has to deposit tax amounting to Rs. 1,014/· per M.T. of Coal to be imported in advance against requisite set of Form · XXVI. If any brick kiln dealer brought Coal exceeding 710 (Seven hundred ten) M.T. by utilising 36 (thirty six) sets Form XXVI, then he is required to deposit additional tax proportionately.
9. Brick kiln dealer having any outstanding dues will not be eligible for this scheme. However, such brick kiln dealer may approach to the Commissioner of Taxes for consideration and whose decision shall be the final in this regard. But, the dealer will have to clear all the outstanding dues with interest for the period of default prior to submission of option in prescribed format.
10. Once a brick kiln dealer opts for payment of lump sum tax under this scheme he shall be liable to pay entire amount of lump sum tax as fixed irrespective of obtaining quantum of Form XXVI as well as q_uantum of bricks produced or sold.
11.. Tax Clearance Certificate in the existing format will be issued to brick kiln dealer for the year 2013-14 if he has made payment of all taxes due to him.
12. This scheme will be effective from the date of issue of this Notification fn. the Official Gazette and will remain valid upto 30th June, 2014.
13. If .any difficulty arises in g1v1ng effect to the various clauses of the scheme, the Govemment may by notification make such provisions or clauses as appe·ar to it to be necessary or. expedient for removing· the difficulty.
~~·..:,.~ (Brijesh ~AS) Addl. Secretciry to the Government of Tripura Tripura Gazette, Extraordinary Issue, October 31, · 2013 ·A. D.
ANNEXURE To The Sl,lperintendent of Taxes Charge .............. . . . .
Sub: Letter of undertaking.
Sir, I, Sri I Smt ....... .................................................... . ...... (Name) Prop. I Partner of MIS .. · ......................................................... .......... . . .
(Name of firm I dealer) having Tin ................................. , . do hereby declare on behalf of the firm that the firm will operate bricks productions during the season 2013-20 14 for manufacturing and sale of bricks I bats etc. I I We shall deposit the VAT at lump sum as fixed by the Government vide Notification No.F~ 1-6(24)-TAXI95(P-3) dated I I We further declare that I I We shall abide by the terms & conditions laid down in the aforesaid notification.
This is for favour of your kind information and acceptance.
Date : _/_/_· __ Yours faithfully, Signature Proprietor f Partner (with letter of authority in case of Partnership) Seal of the Firm ______ _ Printed at the Tripura Government Press, Agartala, 4