LexThe TRIPURA ROAD DEVELOPMENT CESS ACT, 2018.
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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-1/2018(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 lndia 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:
(I) 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 ,an Additional Collector
appointed under that section;
(c) "Prescribed" means prescribed by rules;
(d) "Rules" means rules made under this Act;
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(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 A dded 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 (el of this section;
(h) "Year" means a financial year.
(2) Words and expressions used and not defmed in this Act but defmed 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 lev ied 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 as may be specified
by the Government from time to time by notification in the Official Gazette 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.
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(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 subsection (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 conditio ns 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 suchmanner, as
may be prescribed;
(2) The dealer liable to pay cess under section 3 shall furnish retur ns, at such
intervals and to such authority, in such form and in suchmanner, 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 sol d by su ch dealer in the course o f 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:
(l) Every dealer registered under the Tripura Value Added Tax Act, 2004 shall be
required to apply for a registration c ertificate, in, such form, within such period
and to such authority, as may be prescribed;
(2) On receipt of the application for registration under S \lb-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:
(l) 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;
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(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 un der clause (b), (c) or (d) of sub -section (1) shall, within
the limits of such area as the State Government may specify, in the Notific ation,
exercise such powers and perform such duties, as may be conferred or 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
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(6)
•,
(iii) at all reasonable times, enter into and search any building, vessel, vehicle or
place, in which he has reason to beli eve 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 tinder this section shall be made in accordance with the
provisions of the Code of Criminal Procedure, 1973.
13. Seizure ~f 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:
(I) 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 t he 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 de aler, 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 spec ified in the notice. On the date
specified in the notice, or as soon as may be thereafter, the Collector shall, after
considering all the evidences which may be produced, assess the amount of cess due
from the dealer;
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(7)
(4) If a dealer fails to comply with the terms of any notice issued under subsection (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 u nder 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 t he assessment shall be entertain ed 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 fo r 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 provision of
sections 17, 19 and 20 be final.
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(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 pa ssed 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 op portunity of being
heard;
(3) Where an appeal lies under section 16 and no appeal filed, n o proceedings in
revision under this section 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 1nay admit an application under section 1 7 after the expiry o f
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, th at 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 subsection (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 l aw arising out of such order,
and where the Tribunal agrees it shall draw up a statement of the case and refer
it to the High Court;
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(9)
(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 judgment thereon containing the grounds
on which such decision is founded, and shall send to the Tribunal a copy of such
judgment under the seal of the High Court and the signature of the Re gistrar
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 ii 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;
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(10)
(2) The provisions of sub -section (l) shall apply to the rectification of mistake by
the Tribunal or the prescribed authority under sec tion 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 rect ification 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
2l. 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 whic h may extend to the One
thousand Rupees for each day during which such contravention conti nues 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 fin e which may extend to Twenty
thousand Rupees and in the case of a continuing failure, with an additional f ine
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 subsection (1) of
section 12, or
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(11)
(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 Tw enty thousand
Rupees and in the case of a continuing contravention, with an additional fine which
may extend to O ne 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), where 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 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 appoi nted, 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.
CHAPI'ER 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 under this section) from one such officer
to another officer or to himself, by an order in writing.
(13)
30.0fficers 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 cburse 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,
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(14)
shall be determined in accordance with the principle specified in sections 3, 4 and 5 of
the Central Sales Tax Act, 1956.
33A. Automation –
(1) The Government shall endeavor to introduce and establish an automated data processing
system for complementing the purposes of the Act and for incidental and allied matters;
(2) In order to make the said system effective, the Government may, from time to time issue
Notification, to be published in Official Gazette, for regulating the interactions between the
persons and prescribed authority under the Act:
Provided, the notification may be given retrospective effect, not before the 181August, 2018."
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 subsection (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;
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(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 sec tion may provide that any person contravening any
such nile 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 R upees 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 sh all 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;
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(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 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 provision s 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 pt 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
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(17)