No. 39.8 Registered No. N. E. 930.
TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Monday, September 29, 2014 A. D., Asvina 7, 1936 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 ~/...!L,__/2014.
NOTIFICATION In exercise of the powers conferred u/s 15 (2) of the Tripura Value Atlded Tax Act. 2004 (Tripura Act No. 1 of 2005), the State Govemment . hfreby notifies a scheme under which a brick kiln may opt to p _ay lump sum amount of Rs.S,OO,OOO/- (Rupees eight lakh only) as VAT only during the I .
fipancial year 2014-15 under the following terms and conditions:
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1 1 This scheme shall be optional and not mandatory to brick kiln dealers I owners .
A B 'rick kiln dealer who is interested to come under the scheme shall subJDit an undertaking: Cor each brick kiln in the prescribed CorJDat as annexed to the conce_rned Superintendent oC Taxes -within 30th November, 2014. If a brick kiln dealer submits undertaking fbr the scheme after the prescribed date, then the concerned Superintendent of . Taxes shall accept the same with intimation to the Commissioner of Taxes.
3. The brick kiln dealer who does not opt Cor the scheme within the prescribed date shall be treated as general VAT dealer under the TVAT Act, 2004 and VAT shall .be levied and collected as per VAT Schedule and various provisions of TVAT Act & Rules.
4. An amount of Rs.S,OO,OOO/- (Rupees eight lakh only) shall be paid by a dealer for each brick kiln to be operaJ:ed in 4 (four) instalments as Tax (VAT) for the financial year 2014-15 as shown herein below:- Schedule Cor payJDent oC Instalments 1at instalment Rs. 3,80,000/- . By 29.11 .2014 15 sets of form 2nd instalment Rs. 2,80,000/- By 31.01.2015 10 sets of form 3rd instalment Rs. 80,000/- By 28 .02.2015 06 sets of form 4th instalment Rs. 60,000/- By 31.03 .2015 OS sets of form Total Rs. 8,00,000/- 36 sets of form Tripura Gazette, Extraordinary Issue, September 29, 2014 A. D.
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 20 14-15 for which 36 (thirty six) sets of Form. XXVI will be issued to each brick kiln by the concemed 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 concemed Superintendent of Taxes shall issue additional Form XXVI for import of balance quantity of Coal on submission of utilisation of issued forms.
The maximum limit of 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 date of issue but under no · circumstances the validity shall cross 30th June, . 2015. 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 2nd instalment 10 sets of Forms XXVI After payment of 3rd instalment 06 sets of Forms XXVI After payrnen:t 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 31•t March, 2015 then he shall be liable to pay interest@ 1.5% per month on the amount of instalme.nt involved from" the 1•t day of April, 2015 upto the date of such payrhent
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alongwith penalty as applicable under the Act & Rules. ) In case, the brick kiln dealer deposits all the instalments withir:j the stipulated dates, then one set of Form XXV~ for import of an additirnal 12 (twelve) M.T. of Coal may be lSSUed by the concerned Superintendent of Taxes as bonus. · ;
If any brick kiln dealer wants to import coal exceeding 710 M.T. then he has to deposit tax amounting toRs. 1,127/- per M.T. of Coal tb be I imported in advance against requisite set of Form XXVI. If any ])rick kiln dealer brought Coal exceeding 710 (Seven hundred ten) M.T. by utilising 36 (thirty six) sets F.orm 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 ~ay 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 2
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Tripura Gazette, Extraordinary Issue, September 29, 2014 A. D.
outstanding dues with interest for the period of default prior to submission of option in prescribed format.
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 qua.r:iturn of Form XXVI as well as quantum of bricks produced or sold .
Tax Clearance Certificate in the existing format will be issued to brick kiln dealer for the year 2014- 15 if he has made payment of all taxes due by him.
This scheme will be effective . from the date or issue or this Notification in the Official Gazette and will remain valid upto 30th June, 2015.
1.3.; The BF-ick Kiln dealers who have obtained 15 (fifteen) sets or Form- XXVI on payment of Rs. 3,59,000/- alongwith an undertaking for ma~ing payment of the balance amount of lump-sum payment of tax for the brick burning season 2014-15 as fixed by the Finance Department shall also come under this scheme.
14. The Brick Kilns owned by T.S.I.C Ltd. and the mechanised or the semi mechanised brick kilns are kept outside of this scheme.
15. If a.I!Y difficulty arises in giving effect to the various clauses of the scheme, the Government may by notification make such provisions or clauses as appear to it to be necessary or expedient for removing the difficulty.
ft.G.~.N (Ashutosh Jindal) Secretary to the Government of Tripura Finance Department 3 Tripura Gazette, Extraordinary Issue, September 29, 2014 A. D.
ANNEXURE To The Superintendent of Taxes Charge . .. . ............ · .. .
Sub: Le~ter of undertaking.
Sir, ' i : I, Sri I Smt .. . ........................................ . ...................... {Name) prop. I Partner of Ml S ....................................................................... .
~Name of firm I dealer) having Tin ................................... do hereby ~eclare on behalf of the firm that the firm will operate bricks ~rod:Xctions during the season 2014-2?15 for manufacturing and sale ;of bncks I bats etc. I I We shall deposit the VAT at lump sum as ftxed by the Government .vide Notification No.F.l-6(24)-TAXI95(P-3) dated ... ....... .. .... .. ............
I I We further declare that I I We shall abide by the terms & conditio~s laid down in the aforesaid notification.
This is for favour of your kind information and acceptance.
Bate : __ I~~--- Yours faithfully, Signature Proprietor I Partner (with letter of authority in case of Partnership) Seal of the Firm-------- Printed at the Tripura Government Press, Agartala. 4