The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. H. 12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby re-published for general information. “The Appropriation (Railways) No. 2 Act, 2017 (Act No. 9 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 578 THE APPROPRIATION (RAILWAY) NO. 2 ACT, 2017 AN ACTConsolidated Fund of India for the services of the fina ncial year 2016-17 for the purposes of Railways. BE it enacted by Par liament in the Sixty-eighth Year of the Republic of India as follows:— 1. This Act may be called the Appropriation (Railways) No. 2 Act, 2017. 2. From and out of the Consolidated Fund of India there may be paid and applied sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the sum of four, thousand seven hundred seventy-seven crore, twenty lakh and twenty thousand r upees t owards defraying the several charges which will come in cou rse of payment during the financial year 2016-17 in respect of t he services relating to Railways specified in column 2 of the Schedule.Short title. Issue of Rs. 4777,20,20,000/ - out of the Con- solidated Fund of India for the financial year 2016-2017. - 2 - Ex-578/2017 Appropriati on.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 3. The sums authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be appropr ia ted for the services a nd purposes expr essed in the S chedule in relation to the said year.3. The sums deemed to have been author ised to be paid and a pplied from and out of the Consolida ted Fund of India by this Act shall be deemed to have been appropr iated for the services and purposes expressed in the Schedule in relation to the financial year ended on the 31 st day of March, 2014. 4Repairs and Maintenance of Permanent Way and Works...21,54,00021,54.000 7Repairs and Maintenance of Plant and Equipment...21,45,00021,45,000 10Operating Expenses—Fuel3050,00.00,000... 3050.00,00,000 12Miscellaneous Working Expenses... 11,80,26,00011,80.26,000 16Assets—Acquisition, Construction and Replacement— Other ExpenditureCapital1519,45,25,000 170,83,43,000 1690,28,68,000 Railway Funds7,59,55,0007,59,55,000 Railway Safety Fund17,08,72,00017.08,72.000 TOTAL:4569,45,25,000 20 7,74,95,000 4777,20,20,000No. of Vote123 SERVICES AND PURPOSESVoted by ParliamentTotal SUMS NOT EXCEEDINGRs.Rs.Rs. Charged on the Consoli- dated Fund THE SCHEDULE(See sections 2 a nd 3)

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008CORRIGENDUMNo. J. 21011/1/2017-TAX/Vol-II/Pt, the 17th October, 2017.In p artial modification of this Department’s Notification issued vide No. 13/2017-State Tax (Rate) : dt.7.7.2017 at Sl. no. 2 of this Notification which stated that: “Services s upplied by an individual advocate including a senior advocate by way of representational services before any court, tribuna l or authority, directly or indirectly, to any business entity located in the taxa ble terr itory, including where contract for provision of such service has been entered thr ough another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.” may be read as : “S ervices pr ovided b y an individual advocate including a senior advocate or fir m of a dvocate by way of lega l services, dir ectly or indirectly.Explanation. - “legal service” means any service provided in r elation t o advice, cons ulta ncy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.” Vanlal Chhuanga Commr. & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 20.10.2017 Asvina 28, S.E. 1939, Issue No. 640

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008CORRIGENDUMNo. J. 21011/1/2017-TAX/Vol-II/Pt(i), the 17th October, 2017. In order to maintain uniformity with the numbering order of notifications adopted by the Central Government, this Department’s Notifications dated 4.9.2017 issued under the Mizoram Goods & Services Tax Act, 2017 (6 of 2017) may be corrected as below : 1.Notification No. 20/2017 - State Tax (Rate) : dt.4.9.2017may be read as Notification No. 23/2017-State Tax (Rate): dt.17.10.2017. 2.Notification No. 22/2017 - State Tax (Rate) : dt.4.9.2017may be read as Notification No. 20/2017-State Tax (Rate): dt.17.10.2017. 3.Notification No. 23/2017 - State Tax (Rate) : dt.4.9.2017may be read as Notification No. 22/2017-State Tax (Rate): dt.17.10.2017. Vanlal Chhuanga Commr. & Secretary to the Govt. of Mizoram, Taxation Department.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50 VOL - XLVI Aizawl, Friday 20.10.2017 Asvina 28, S.E. 1939, Issue No. 639

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. H. 12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby re-published for general information. “The Taxation Laws (Second Amendment) Act, 2016 (Act No. 48 of 2016)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 579 THE TAXATION LAWS (SECOND AMENDMENT) ACT, 2016 AN ACTFurther to amend the Income-tax Act, 1961 and the Finance Act, 2016 Be it enact ed by P arliament in t he Sixty-seventh Year of the Republic of India as follows :- CHAPTER I PRELIMINARY 1. ( 1) This Act may be called the Taxation Laws (Second Amendment) Act, 2016. ( 2) Sa ve as otherwise provided in this Act, it shall come into force at once. CHAPTER II INCOME-TAX 2.In the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act), insection 115BBE, for sub-section ( 1), the following sub-section shall be substituted with effect from the 1st day of April, 2017, namely:—Short title and commenceme nt . Amendment of section 115BBE. 43 of 1961. - 2 - Ex-579/2017 Amendment of se cti on 271AAB.“(1) Where the total income of an assess ee,— ( a) includes a ny income refer red to in section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflect ed in the retur n of income furnished under section 139; or ( b) determined by the Assess ing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause ( a), the income-tax payable shall be the aggregate of— ( i) the amount of income-tax calcula ted on the income referred to in clause ( a) and clause ( b), a t the ra te of sixty per cent.; and ( ii) the amount of income-tax with which the assess ee would have been chargeable had his total income been reduced by the amount of income referred to in clause ( i).”. 3. In the Income-tax Act, in section 271AAB,— ( I) in sub-section ( 1), after the words, figures and letters “the 1st day of July, 2012”, the words, brackets and figures “but before the date on which the Taxa tion Laws (Second Amendment) Bill, 2016 receives the assent of the President” shall be inserted; ( II) a ft er s u b -s ect ion ( 1), the following sub-section shall be inserted, namely:— “( 1A ) The Assessing Officer may, notwithstanding anything conta ined in a ny other provisions of this Act, direct that, in a ca se where search has been initiated under section 132 on or after the date on which the Taxa tion Laws (Second Amendment) Bill, 2016 receives the assent of the President, the assessee shall pay by way of penalty, in addition to tax, if any, payable by him,— ( a) a s u m compu t ed a t t he r at e of t hirt y p er cent . of t he u ndis clos ed income of the specif ied previous year, if t he a sses see— ( i) in the course of the search, in a statement under sub- section ( 4) of section 132, admits the undisclosed income and specifies the manner in which such income has been derived; ( ii) substantiates the manner in which the undisclosed income was derived; and ( iii) on or befor e the specified date— ( A) pays the tax, together with interest, if any, in resp ect of t he undisclosed income; and ( B) furnishes the return of income for the specified previous year declaring such undisclosed income ther ein; ( b) a sum computed at the rate of sixty per cent. of the undisclosed income of the specified previous year, if it is not cover ed under the provisions of clause ( a).”; ( III ) in sub-section ( 2), after the words, brackets and figure “in sub-section ( 1)”, the wor ds, bra ckets, figure and letter “or sub-section ( 1A )” shall be inserted. 4. In the Income-ta x Act, after section 2 71AAB, the following section s hall be inserted with effect from the 1st day of Apr il, 2017, namely:— Insertion of new section 271 AAC. “271AAC. (1) The Assessing Officer may, notwithsta nding anything cont ained in this Act other than the provisions of section 271AAB, direct that, in a ca se where the income determined includes a ny income r eferred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D for any previous year, the assessee shall pay by way of penalty, in addition to tax payable under section 115BBE, a sum computed at the ra te of t en per cent. of the tax payable under clause ( i) of sub-section ( 1) of section 115BBE: Provided that no penalty shall be levied in respect of income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D to t he extent such income has been included by the assess ee in t he retur n of income furnished under section 139 and the tax in accordance with the provisions of clause ( i) of sub-section ( 1) of section 115BBE has been paid on or before the end of the relevant pr evious year. ( 2) No penalty under the provisions of section 270A shall be imposed upon the a ssessee in r es pect of the income r eferred to in sub- section ( 1). ( 3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty refer red to in this section.”. CHAPTER III FINANC E ACT 5.In the Finance Act, 2016,— ( a) in Chapter II, in section 2, in sub-section ( 9),— ( i) in the third proviso, the figur es and letters “115BBE,” shall be omitted; ( ii) after the sixth proviso, the following proviso shall be inserted, namely:— ‘Provided also that in resp ect of any income char geable to tax u nder clause ( i) of sub-section ( 1) of section 115BBE of the Income-tax Act, the “advance tax” computed under the first proviso shall be increased by a surcharge, for the pur poses of the Union, ca lculated at the rate of twenty-five per cent. of such advance tax.’; ( b) after Chapter IX, the following C hapter shall be inserted, namely:— ‘CHAPTER IXA TAXATION AND INVESTMENT REGIME FOR PRADHAN MANTRI GARIB KALYAN YOJANA, 2016 199A. ( 1) This Scheme may be called the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana , 2016. ( 2) It shall come into force on such date as the Central Government may, by notification, in the Official Gazette, appoint. 199B. In this Scheme, unles s the c ontext other wis e requir es,— ( a) “declarant” means a person making the declaration under sub-section ( 1) of section 199C; ( b) “Income-tax Act” means the Income-tax Act, 1961; ( c) “ Pradhan Mantri Garib Kalyan Dep osit Scheme , 2016” (hereinafter in t his Cha p ter referred to as “ the Deposit Scheme”) means a scheme notifiedPenalty in re- spect of certain income. Amendment of section 2. 28 of 2016. Insertion of new Chapter IX A. Short title and commencement. Definition. 43 of 1961.- 3 -Ex-579/2017 by t he Centr al Government in consultation with the Reser ve Bank of India in the Official Gazette; and (d) all other words a nd expressions used in this Scheme but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act. 199C. ( 1) Subject to the pr ovisions of this Scheme, any person may make, on or after the date of commencement of this Scheme but on or before a date to be notified by the Central Government in the Official Gazette, a declara tion in respect of any income, in the form of cash or deposit in an account maint ained by the person with a specified entity, chargea ble to tax under the Income-tax Act for any assess ment year commencing on or before the 1st day of April, 2017. ( 2) No deduction in respect of any expenditure or a llowance or set-off of any loss shall be allowed aga inst the income in respect of which a declaration under sub- section ( 1) is made. Explana tion. — For the purposes of this section, “specified entity” shall mean— ( i) the Reser ve Bank of India; ( ii) any banking company or co-operative bank, to which the Banking Regulation Act, 1949 applies (including any bank or banking institution referred to in section 51 of that Act); ( iii) any Head P ost Office or S ub-Post Office; and ( iv) any other entity as may be notified by the Central Government in the Official Gazette in this behalf. 199D. ( 1) Notwithsta nding a nything contained in t he Income-tax Act or in any Fina nce Act , the undisclosed income declared under sub-section ( 1) of section 199C within the time specified therein shall be chargeable to tax at the rate of thirty per cent. of the undisclosed income. ( 2) The amount of tax chargeable under sub-section ( 1) shall be increased by a surcharge, for the purposes of the Union, to be called t he Pradhan Mantri Garib Kalyan Cess calculated at the rate of thirty-three per cent. of such tax so as to fulfil the commitment of the Government for the welfare of the economically weaker sections of t he society. 199E. Notwithstanding anything contained in the Income-tax Act or in any Fina nce Act , the person making a declara tion under sub-section ( 1) of section 199C shall, in addition to tax a nd surcharge charged under section 199D, be liable to pay penalty at the rate of ten per cent. of the undisclosed income. 199F. ( 1) Notwithsta nding a nything contained in t he Income-tax Act or in any other law for the time being in force, the person making a declaration under sub- section ( 1) of section 199C, shall deposit an amount which shall not be less than twenty-five per cent. of the undisclosed income in the Pradhan Ma ntri Ga rib Ka lyan Deposit Scheme, 2016. ( 2) The depos it shall bear no interest and the a mount deposited shall be allowed to be withdr awn aft er four years from the date of deposit and sha ll also fulfil such other condit ions as may be specified in t he Pradhan Mantri Garib Kalyan Deposit Scheme, 2016. 199G. A declaration under sub-section ( 1) of section 199C shall be made by a person competent to verify the return of income under section 140 of the Income-tax Act, to the Principal Commissioner or the Commissioner notified in the Official Gazette for this purpose and shall be in such form and verified in such manner, as may be pr escribed. De claration of undisclosed income. Charge of tax and surcharge. Penalty. Deposit of undisclosed income. Manner of declaration.- 4 - Ex-579/2017 199H. (1) T he tax a nd su rcha rge payable under section 199D and penalty paya ble under section 199E in respect of the undisclosed income, shall be paid before filing of declaration under sub-section ( 1) of section 199C. ( 2) The amount referred to in sub-section ( 1) of section 199F shall be depos ited before the filing of declar ation under sub-section ( 1) of section 199C. ( 3) T he declar ation under sub-section ( 1) of section 199C shall be accompanied by the proof of deposit referred to in sub-section ( 1) of section 199F, payment of tax, surcharge a nd penalty under section 199D and section 199E, respectively. 199-I. The amount of undisclosed income declared in accordance with sub- section ( 1) of section 199C shall not be included in the total income of the decla rant for any assessment year under the Income-tax Act. 199J. A declarant under this Scheme shall not be entitled, in respect of undisclosed income referred to in section 199C or any amount of tax and surcharge paid thereon, to r e-open any assessment or reassessment made under the Income- tax Act or the Wealth-tax Act, 1957, or to cla im any set-off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment. 199K. Any amount of tax and surcharge paid under section 199D or penalty paid under section 199E shall not be refunda ble. 199L. Nothwithstanding anything contained in any other law for the time being in force, nothing contained in a ny decla ration made under sub-section ( 1) of section 199C shall be admissible in evidence against the declar ant for the pur pose of any proceeding under a ny Act other than the Acts mentioned in section 199-O. 199M. Notwithstanding anything contained in this Scheme, where a declaration has been ma de by misrepresentation or suppression of facts or without payment of ta x and su rcha rge under section 199D or penalty under section 199E or without depositing t he amount in t he Depos it Scheme as per the provisions of section 1 99F, such declar ation shall be void and shall be deemed never to ha ve been made under this Scheme. 199N. T he provisions of Chapter XV of t he Income-tax Act relating t o liability in s pecial cases a nd of s ection 119, section 13 8 and s ection 189 of that Act shall, so far as may be, apply in relation t o proceedings under this Scheme as they apply in relation to proceedings under the Income-tax Act. 199-O. The provisions of this Scheme shall not apply— ( a) in relation to any person in respect of whom an order of detention has been ma de under the Conserva tion of Foreign Excha nge and Prevention of Smuggling Activities Act, 1974: Provided that— ( i) such order of detention, being an order to which the provisions of s ection 9 or section 12A of t he said Act do not a pply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisor y Board; or ( ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under sub-section ( 3) of section 9, or on the report of the Advisory Boar d under section 8, read with sub-section ( 2) of section 9, of the said Act ; or ( iii) such order of detention, being an order to which the provisions of section 1 2A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review under sub-Time for payment of tax, penalty, surcharge and deposit. Undisclosed income de- clared not to affect finality of completed assessments. Undisclosed income de- clared not to be included in total incom e . 27 of 1957. Tax, etc. not refundable. De cl arat ion not admis- sible in evi- dence against declarant. De cl arat ion by misrepre- sentation of facts to be void. Applicabil- ity of certain provisi ons of Income-tax Act. Scheme not to apply to certain per- sons. 52 of 1974.- 5 -Ex-579/2017 section (3) of that section, or on the basis of t he report of t he Advisory Boar d under section 8, read with su b-section ( 6) of section 12A, of the said Act; or ( iv) such order of detention has not b een set aside by a cour t of competent jurisdiction; ( b) in relation to pr osecution for any offence punishable under Cha pter IX or Chapter XVII of the Indian Penal Code, the Narcotic Drugs and Psychotropic Substa nces Act, 1985, the Unlawful Activities (Prevention) Act, 1967, the Prevention of Corruption Act, 1988, the Prohibition of Bena mi Property Transactions Act, 1988 and the Prevention of Money-Laundering Act, 2002; ( c) to any person notified under section 3 of the Special Cour t (Tria l of Offences Relating t o Transactions in Securities) Act, 1992; ( d) in relation to any undisclos ed for eign income and asset which is char geable to tax under t he Black Money (Undis closed Foreign Income and Assets) and Imposition of Tax Act, 2015. 199P. For the remova l of doubts, it is hereby declared tha t save as otherwise expressely provided in sub-section ( 1) of section 199C, nothing contained in this Scheme shall be construed as conferring a ny benefit, concession or immunity on any person other than the per son making the decla ration under this Scheme. 199Q. ( 1) If any difficulty arises in giving effect to the provisions of this Scheme, the Central Government may, by order, not incons istent with the provisions of this Scheme, remove the difficu lty: Provided tha t no such order shall be made after the expiry of a period of two year s from the date on which the provisions of this Scheme come into force. ( 2) Every order made under this section shall be laid before ea ch House of Parliament. 199R. ( 1) T he Boa rd ma y, su bject to the control of the Central Gover nment , by notification in the Official Gazette, ma ke rules for ca rrying out the provisions of this Scheme. ( 2) Without pr ejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— ( a) the form and manner of decla ra tion and verifica tion to be ma de under section 199G; and ( b) any other matter which is to be, or may be, prescribed, or in respect of which pr ovision is to be made, by rules. ( 3) Every rule made under this Scheme shall be laid, as soon as may be after it is made before each House of Parliament while it is in session for a total period of thir ty days which may be comprised in one sess ion or in two or more successive sess ions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, tha t any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.’. 45 of 1860. 61 of 1985. 37 of 1967. 49 of 1988. 45 of 1988. 15 of 2003. 27 of 1992. 22 of 2015. Removal of doubts. Power to re- move diffi- culties.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50Power to make rules. - 6 - Ex-579/2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. H. 12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby re-published for general information. “The Rights of Persons with Disabilities Act, 2016 (Act No. 49 of 2016)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 580 THE RIGHTS OF PERSONS WIT H DISABILIRIES ACT, 2016 AN ACTto give effect to the United Nations Convention on the Rights of Persons with Disa bilities and for matters connected therewith or incidental thereto. WHEREAS the United Nations General Assembly adopted its Convention on the Rights of Persons with Disabilities on the 13th day of December, 2006; AND WHEREAS the aforesaid Convention lays down the following principles for empowerment of persons with disabilities,— ( a) respect for inherent dignity, individual autonomy including the freedom to make one’s own choices, a nd independence of persons; ( b) non-discrimination; ( c) fu ll and effective participation and inclusion in society; ( d) respect for difference and acceptance of persons with disa bilities as part of human diversity and humanity; ( e) equality of opportunity; ( f) accessibility; ( g) equality between men and women; - 2 - Ex-580/2017 Short title and comme nce me nt.(h) respect for the evolving capacities of children with disabilities and resp ect for the right of children with disabilit ies to preserve their identit ies; AND WHEREAS India is a signator y to the said Convention; AND WHEREAS India ratified the said Convention on the 1st day of October, 2007; AND WHEREAS it is considered necessary to implement the Convention aforesaid. BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as follows:— CHAPTER I PRELIMINARY 1. (1) This Act may be called the Rights of Persons with Disabilities Act, 2016. ( 2) It shall come into force on such date as the Central Government may, by notification in the Officia l Gazette, appoint. 2.In this Act , unless the context otherwise requir es,— ( a) “a ppellate author ity” means an authority notified under sub-section ( 3) of section 14 or sub-section ( 1) of section 53 or designated under sub- section ( 1) of section 59, as the case may be; ( b) “appropriate Government” means,— ( i) in relation to the Central Government or any establishment wholly or substantially financed b y that Government, or a Cantonment Board constituted under the Cantonments Act, 2006, the Central Government; ( ii) in relation to a State Government or any establishment, wholly or substantially financed by that Government, or any local authority, other than a Cantonment Board, the State Government. ( c) “barr ier ’’ means any factor including communica tional, cultural, economic, environmental, institutional, political, social, attitudinal or structural factors which hampers the full and effective participation of persons with disabilities in society; ( d) “care-giver” means any person including parents and other fa mily Members who with or without payment provides care, support or a ssistance to a person with disability; ( e) “certifying authority” means an authority designated under sub-section ( 1) of section 57; ( f) “communica tion” includes means and formats of communication, languages, display of text, Braille, tactile communica tion, s igns, large pr int, accessible multimedia, written, audio, video, visual displays, sign language, plain- language, human-reader, augmentative and alternative modes and access ible information and communication t echnology; ( g) “competent authority” means an authority appointed under section 49; ( h) “discrimination” in relation to disability, means any distinction, exclusion, rest riction on the basis of disability which is the purpose or effect of impairing or nullifying the recognition, enjoyment or exercise on an equal basis with others of a ll human rights and fundamental freedoms in the politica l, economic, social, cultural, civil or any other field and includes all forms of discrimination and denial of r easonable accommodation; Definition. 41 of 2006. - 3 -Ex-580/2017 (i) “ esta blis hment” includes a Government est ablishment a nd priva te establishment; ( j) “F und” means the National Fund constituted under section 86; ( k) “Government establishment” means a cor poration established by or under a Central Act or St ate Act or an authority or a body owned or controlled or a ided by the Government or a local authority or a Government company as defined in section 2 of the Companies Act, 2013 a nd inclu des a Department of the Government; ( l) “high support” means an intensive support, physical, psychological and otherwise, which may be required by a person with benchmark disability for daily activities, to take independent and informed decision to access facilities and participating in all areas of life including education, employment, fa mily and communit y life and treatment a nd therapy; ( m) “ inclusive educa tion” means a system of education wher ein students with and without disability learn together and the system of teaching and learning is suitably adapted to meet the lea rning needs of different types of students with disabilities; ( n) “information and communication technology” includes a ll services and innovations relating to information and communication, including telecom services, web based services, electronic and pr int services, digital and vir tual services; ( o) “institution” means an institution for the reception, care, protection, educa tion, training, r ehabilitation and any other activities for persons with disabilities; ( p) “local authority” means a Municipality or a Pancha yat, as defined in clause ( e) and clause ( f) of article 243P of the Constitution; a Cantonment Boar d constituted under the Cantonments Act, 2006; and any other authority esta blished under an Act of Parliament or a Sta te Legislature to administer the civic affairs; ( q) “notifica tion” means a notification p ublished in the Official Gazette and the exp ression “notify” or “notified” shall be cons trued a ccordingly; ( r) “person with benchmark disability” mea ns a person with not less than forty per cent. of a specified disability where specified disability has not been defined in measurable terms a nd includes a person with disa bility where specified disability has been defined in measurable terms, a s certified by the certifying authority; ( s) “person with disa bility” means a person with long term physical, mental, intellectual or sensory impairment which, in interact ion with barriers, hinders his full and effect ive par ticipation in society equally with others; ( t) “person with disa bility having high support needs” means a person with benchmark disability certified under clause ( a) of s u b -s ect ion ( 2) of section 58 who needs high support; ( u) “prescribed” means prescribed by rules made under this Act; ( v) “private establis hment” means a company, firm, cooperative or other society, associations, trust, agency, institution, organisation, union, factor y or such other establis hment as the appropriate Government ma y, by notification, specify; ( w) “public building” means a Government or private building, used or accessed by the public at large, including a building used for educational or 18 of 2013. 41 of 2006. - 4 - Ex-580/2017 vocational purposes, workplace, commercial activities, public utilities, religious, cultural, leisure or recreational activities, medical or health services, law enforcement agencies, reformatories or judicial foras, railway stations or platforms, roadways bus stands or terminus, air ports or waterways; (x) “ public facilities and services” includes a ll for ms of delivery of ser vices to the public at large, including housing, educational and vocational trainings, employment Equalit y and non- discrimination. and career advancement, shopping or mar keting, religious, cu ltural, leisur e or recreational, medical, health and rehabilitation, banking, finance and insurance, communication, postal and information, access to justice, public utilities, transportation; ( y) “reasonable accommodation” means necessary and appropriate modification and adjustments, without imposing a disproportiona te or undue burden in a particular case, to ensure to persons with disabilities the enjoyment or exercise of rights equally with others; ( z) “registered organisation” means an association of persons with disa bilities or a disabled person organisation, associa tion of parents of persons with disabilities, association of persons with disabilities and family members, or a voluntary or non-governmental or charitable organisa tion or trust, society, or non-profit company working for the welfare of the persons with disabilit ies, duly registered under an Act of P arliament or a State Legislature; ( za) “r ehabilit ation” refers t o a process aimed at enabling persons with disabilities to attain and maintain optimal, physical, sensory, intellectual, psychologica l envir onmental or social function levels; ( zb ) “Special Employment Exchange” means any office or place esta blished and maintained by the Government for the collection and furnishing of information, either by keeping of registers or otherwise, regarding— ( i) persons who seek to engage employees from amongst the persons with disabilities; ( ii) persons with benchmark disability who seek employment; ( iii) vacancies to which persons with benchmark disabilities seeking employment may be appointed; ( zc) “specified disability” means the disabilities as specified in the Schedule; ( zd) “transportation systems” includes road transport, rail transport, air transport, water transport, para tra nsit systems for the last mile connectivit y, road and street infrastructure, etc.; ( ze) “universal design” means the design of pr oduct s, environments, programmes and services to be usable by all people to the greatest extent possible, without the need for a daptation or specialised design and shall a pply to assistive devices including advanced technologies for particu lar group of persons with disabilities. CHAPTER II RIGHTS AND ENTITLEMENTS 3.( 1) T he appropriate Government shall ensure that the persons with disabilities enjoy the right to equality, life with dignity and respect for his or her integrity equally with others. Equality and non-discri- mination. - 5 -Ex-580/2017 (2) The appropriate Government shall take steps to utilise the capacity of persons with disabilities by providing appropriate environment. ( 3) No person with disability shall be discrimina ted on the ground of disability, unless it is shown that the impugned act or omission is a proportiona te means of achieving a legitimate aim. ( 4) No person shall be depr ived of his or her personal liberty only on the gr ound of disability. ( 5) T he appropriate Government shall take necessary steps to ensure reasonable accommodation for persons with disabilit ies. 4.( 1) T he appropriate Government and the local authorities shall take measures to ensure that the women and children with disabilities enjoy their rights equally with other s. ( 2) The appropriate Government and local authorities shall ensure that all children with disabilities shall have right on an equal basis to freely express their views on all matters affecting them and provide them a ppropriate support keeping in view their age and disabilit y.”. 5.( 1) The persons with disabilities shall have the right to live in the community. ( 2) The appropriate Government shall endeavour that the persons with disabilities Women and children with disabilit ies. ( a) not obliged to live in any par ticula r living arrangement; and ( b) given access to a range of in-house, residential a nd other community support services, including personal assistance necessary to support living with due regard to age and gender. 6.( 1) The appr opriate Government shall ta ke measures to protect p ersons with disabilities from being subjected to torture, cruel, inhuman or degrading treatment. ( 2) No person with disability shall be a subject of any research without,— ( i) his or her free and informed consent obta ined through accessible modes, means and formats of communication; and ( ii) prior permission of a Committee for Research on Disability constituted in t he prescribed manner for the purpose by the appropr iate Government in which not less than half of the Members shall themselves be eit her persons with disabilities or Members of the registered or ganisation as defined under clause ( z) of section 2. 7.( 1) The appr opriate Government shall ta ke measures to protect p ersons with disabilities from all forms of abuse, violence and exploitation and to prevent the same, shall— ( a) ta ke cognizance of incidents of abuse, violence and exploitation and provide legal remedies available against such incidents; ( b) ta ke steps for avoiding such incidents and prescribe the procedure for its repor ting; ( c) ta ke steps to rescue, protect a nd r ehabilitate victims of such incidents; a nd ( d) cr eate awareness and make availa ble information among the public. ( 2) Any person or registered organisation who or which has reason to believe that an act of abuse, violence or exploitation has been, or is being, or is likely to be committed against a ny person with disability, ma y give information about it to the Executive Magistrate within the local limits of whose jurisdiction such incidents occur.Women and children with disabilities. Community life. Prote cti on from cruelty and inhuman treatment. Prote cti on from abuse, violence and exploitation. - 6 - Ex-580/2017 (3) T he Executive Magistrate on receipt of such information, shall take immediate steps to stop or prevent its occurrence, as the case may be, or pass such order as he deems fit for the protection of such person with disa bility including an order— ( a) to rescue the victim of such act, authorising the police or any organisation working for persons with disabilities to provide for the safe custody or r ehabilit ation of such person, or both, as the case may be; ( b) for providing protective custody to the person with disability, if such person so desires; ( c) to provide maint enance to such person with disability. ( 4) Any police officer who receives a complaint or otherwise comes to know of a buse, violence or exploitation towa rds any person with disabilit y shall inform the aggr ieved person of— ( a) his or her right to apply for protection under sub-section ( 2) and the particulars of the Executive Magistrate having jurisdiction to provide assistance; ( b) the particulars of the nearest organisation or institution working for the rehabilitation of persons with disabilities; ( c) the right to fr ee lega l aid; and ( d) the right to file a complaint under the provisions of this Act or any other law dealing with such offence: Provided tha t nothing in this section shall be construed in any manner a s to relieve the police officer from his duty to proceed in accordance wit h law upon receipt of information as t o the commission of a cogniza ble offence. ( 5) If the Executive Magistrate finds that the alleged act or behaviour constitutes an offence under the Indian Penal Code, or under a ny other law for the time being in force, he ma y forward the complaint to that effect to the Judicial or Metropolitan Magistrate, as the case ma y be, having jurisdiction in the matter. 8.( 1) The persons with disabilities s hall ha ve equa l protection and safety in situations of risk, armed conflict, humanitarian emergencies and natura l disasters. ( 2) The National Disaster Management Authority and the State Disaster Mana gement Authorit y shall take appropriate measures to ensure inclusion of persons with disabilities in its disaster management act ivities as defined under clause ( e) of section 2 of the Disaster Mana gement Act, 2005 for the safety and protection of persons with disabilities. ( 3) The District Disaster Management Authority constituted under section 25 of t he Disa ster Ma nagement Act, 2005 sha ll maintain record of details of persons with disabilities in the district and take suitable measures to inform such persons of any situations of risk so a s to enhance disaster preparedness. ( 4) The authorities engaged in reconstruction activities subsequent to any situation of risk, armed conflict or natural disasters shall undertake such activities, in consultation with the concerned State Commissioner, in accordance with the accessibility requirements of persons with disabilit ies. 9.( 1) No child with disability shall b e separa ted from his or her pa rents on the ground of disabilit y except on an order of competent cour t, if required, in the best interest of the child. ( 2) Where the parents are unable to take ca re of a child with disability, the competent court shall place such child with his or her near r elations, and failing that Prote cti on and safety. Home and f a m i l y.45 of 1860. 53 of 2005. 53 of 2005. - 7 -Ex-580/2017 within the communit y in a family s etting or in exceptiona l cases in shelter home run by the appropriate Government or non-governmental organisation, as may be required. 10.(1) T he appropriate Government sha ll ensur e that persons with disabilities have access to appr opriate informa tion regarding reproductive a nd family planning. ( 2) No person with disability sha ll be subject to a ny medical procedure which leads to infertility without his or her free and informed consent. 11.The Election Commission of India a nd the State Election Commissions shall ensure that a ll polling stations ar e access ible to persons with disabilities and all materials r elated to the elector al process are easily understandable by and access ible to them. 12.( 1) T he appropriate Government sha ll ensur e that persons with disabilities are able to exercise the right to access any court, tr ibunal, author ity, commission or any other body having judicial or quasi-judicial or investigative powers without discrimination on the ba sis of disability. ( 2) The appropriate Government shall take steps to put in place suitable support measures for persons with disabilities specially those living outside family and those disa bled requiring high support for exercising legal rights. ( 3) The National Legal Services Authority and the State Legal Services Authorities constituted under the Legal Services Author ities Act, 1987 shall make provisions including reasonable accommodation to ensure that persons with disabilities have access to any scheme, progra mme, facility or service offered by them equally with others. ( 4) The appropriate Government shall take steps to— ( a) ensure that all their public documents are in accessible formats; ( b) ensure tha t the filing departments, registry or any other office of records are supplied with necessar y equip ment to enable filing, storing and referring t o the documents and evidence in accessible formats; and ( c) make available all necessary facilities and equipment to facilitate recording of testimonies, arguments or opinion given by persons with disabilities in t heir preferred language and mea ns of communication. 13.( 1) T he a ppr opria te Government shall ens ur e tha t the persons with disa bilit ies have right, equally with others, to own or inher it property, movable or immova ble, cont rol their financial affairs and have access to bank loans, mortgages and other forms of fina ncial cr edit. ( 2) The appropriate Government shall ensure that the persons with disabilities enjoy legal capacity on a n equal basis with others in all aspects of life a nd have the right to equal recognition everywhere as any other person before the law. ( 3) When a conflict of interest arises between a person pr oviding support and a person with disability in a particular financial, property or other economic transaction, then such supporting person shall abstain from pr oviding support to the person with disability in that transaction: Provided tha t there shall not be a presumption of conflict of interest just on the basis that the supporting person is related to the person with disability by blood, affinity or adoption.Reproductive rights. Accessibility in voting. Access of justice. 39 of 1987. Legal capacity. (4) A person with disability may alter, modify or dismantle any support arra ngement and seek the support of another: Provided that such altera tion, modification or dismantling shall be prospective in nature a nd shall not nullify any third party transa ction entered into by the person with disability with the aforesaid support arrangement. ( 5) Any person providing support to the person wit h disability shall not exercise undue influence and shall respect his or her autonomy, dignity and privacy. 14. (1) Notwithstanding anything conta ined in any other law for the time being in force, on and from the date of commencement of this Act, where a district cour t or any designated authority, as notified by the Sta te Government, finds t hat a person with disability, who had been provided adequate and appropriate support but is unable to take legally binding decisions, may be provided further support of a limited guardian to take legally binding decisions on his behalf in consultation with such person, in such manner, as may be prescribed by the State Government: Provided tha t the District Court or the designated authority, as the case may be, may grant total support to the person with disabilit y requir ing such suppor t or where the limited guardianship is to be granted repeatedly, in which case, t he decision regarding t he support to be provided shall be reviewed by the Court or the designated authority, a s the case may be, to determine the nature a nd manner of support t o be provided. Expla na tion .—For the purposes of this sub-section, “limited guardianship” means a system of joint decision which operates on mutual understanding and t rust between the guardia n and the person with disability, which shall be limited to a specific period and for specific decision and situation and sha ll operate in accorda nce to the will of the person with disability. ( 2) On and from the date of commencement of this Act, every guardian appointed under any provision of any other law for the time being in force, for a person with disability sha ll be deemed to funct ion as a limited guardian. ( 3) Any person with disa bilit y a ggr ieved by the decision of t he designated authority a ppointing a legal guar dian may prefer an appeal to such appellate authority, as may be notified by the State Government for the purpose. 15. (1) The appropriate Government sha ll designate one or more authorities to mobilise the community and create social awareness to support persons with disabilities in exercise of their legal capacity. ( 2) The authorit y designated under sub-section ( 1) shall take measur es for setting up suitable support arrangements to exercise legal capacity by persons with disa bilities living in institutions and those with high suppor t needs and any ot her measur es as ma y be required. CHAPTER III EDUCATION 16.The appropr iate Government and the local author ities shall endeavour that all educational institutions funded or recognised by them pr ovide inclusive educa tion to the children with disabilities and towards tha t end shall— ( i) admit them without discrimination and provide education and opportunities for sports and recreation activities equally with others; Provision for guardianship. De si gnation of authorities to support. Duty of educatioal institution.- 8 - Ex-580/2017 (ii) make building, campus and various facilities accessible; ( iii) provide reasona ble accommodation according to the individual’s requirements; ( iv) provide necessary support individualised or otherwise in environments that maximise academic and socia l development consistent wit h the goal of full inclusion; ( v) ensure that the education to persons who are blind or deaf or both is imparted in the most appropriate languages and modes and means of communication; ( vi) detect specific learning disabilities in childr en at the earliest and take suit able pedagogical and other measures to overcome them; ( vii ) monitor pa rticipa tion, progress in terms of attainment levels and completion of educa tion in respect of every student with disability; ( viii ) pr ovide transportation facilities to t he children with disabilities and also the attendant of the childr en with disabilities having high support needs. 17.The appropriate Government and the local authorities shall take the following measures for the pur pose of section 16, namely:— ( a) to conduct survey of school going children in every five years for identifying children with disabilities, ascertaining their special needs and the extent to which these are being met: Provided that the first survey shall be conducted wit hin a period of two years from the da te of commencement of this Act; ( b) to establish adequate number of teacher training institutions; ( c) to train and employ teachers, including teachers with disability who are qualified in sign language a nd Braille and also teachers who are trained in teaching children with intellectual disability; ( d) to train p rofessionals a nd staff to support inclusive education at a ll levels of school education; ( e) to establish adequate number of resource centres to support educational institutions a t all levels of school education; ( f) to promote the use of appropriate augmentative and alternative modes including means and formats of communication, Br aille a nd sign language to supplement the use of one’s own speech to fulfill the daily communication needs of persons with speech, communication or language disabilities and enables them to par ticipate and contribute to their community and society; ( g) to provide books, other learning materials and appropriate assistive devices to students with benchmark disabilities fr ee of cost up to the age of eighteen year s; ( h) to provide scholarships in appropriate cases to students with benchmark disability; ( i) to make suitable modifications in the curricu lum and examina tion system to meet the needs of students with disabilities such as extra time for completion of examination p aper, facility of scribe or amanuensis, exemption from second and thir d language cour ses; ( j) to promote resear ch to improve learning; and ( k) any other measures, as may be required.Specific measures to promote and facilitate inclusive education. - 9 -Ex-580/2017 18.The appropr iate Government and the local author ities shall ta ke measures to promote, protect and ensure participation of persons with disabilities in adult education and continuing education progra mmes equally with others. CHAPTER IV SKILL DEVELOPMENT AND EMPLOYMENT 19.(1) T he appropriate Government shall formulate schemes and progra mmes including provision of loans at concessional rates to facilitate and support employment of persons with disabilities especially for their vocational training and self-employment. ( 2) The schemes and programmes referred to in sub-section ( 1) shall provide for— ( a) inclusion of person with disability in all mainstream formal and non- formal vocational and skill training schemes and programmes; ( b) t o ensure tha t a person with disa bility has a dequate support and facilities to avail specific training; ( c) exclusive skill training programmes for persons with disabilities with active links with the market, for those with developmental, intellect ual, multiple disabilities and autism; ( d) loans at concessional ra tes including t hat of microcredit; ( e) ma rketing the pr oducts made by persons with disabilities; and ( f) maintenance of disaggregated data on the progress made in the skill training and self-employment, including persons with disabilit ies. 20.( 1) No Government est ablishment shall discr iminate against any person with disability in any matter relating to employment: Provided that the appropr iate Government may, having r egard to the type of work carr ied on in any establishment, by notification and subject t o such conditions, if any, exempt any establishment fr om the provisions of t his section. ( 2) Every Government establishment shall provide reasonable accommoda tion and appropriate bar rier free and conducive environment to employees with disability. ( 3) No promotion sha ll be denied t o a person merely on the ground of disability. ( 4) No Government establishment shall dis pense with or reduce in rank, an employee who acquir es a disability during his or her service: Provided that, if an employee aft er acqu iring disability is not suita ble for the post he was holding, shall be shifted to s ome other post with the same pay scale and ser vice b enefits: Provided further that if it is not possible to adjust the employee against any post, he may be kept on a supernumerary post until a suitable post is available or he atta ins the age of supera nnuation, whichever is earlier. ( 5) The appropriate Government may frame policies for posting a nd transfer of employees with disabilities. 21.( 1) Every esta blis hment shall notify equal oppor tunity policy detailing measures pr oposed to be taken by it in pursuance of the provisions of this Chapter in the manner as may be prescribed by the Central Government. ( 2) Every esta blishment shall register a cop y of the said policy with the Chief Commissioner or the State Commissioner, as the case may be. Adult education. Vocational training and self- employment. Non- discri- mination in employment. Equal opportunity policy.- 10 - Ex-580/2017 22.(1) Every establishment shall maintain records of the persons with disabilities in relation to the matter of employment, facilities provided and other necessary information in compliance with the provisions of this Chapter in such form and manner as may be prescribed by the Central Government. ( 2) E very employment exchange shall maint ain records of persons with disa bilities seeking employment. ( 3) The records maint ained under sub-section ( 1) shall be open to inspection at all reasona ble hours by such persons as may be authorised in their behalf by the appr opriate Government. 23.( 1) Every Government establis hment shall appoint a Grievance Redressal Officer for the pur pose of section 19 and shall inform the Chief Commissioner or the State Commissioner, as the case may be, about the appointment of such officer. ( 2) Any person aggrieved wit h the non-compliance of the pr ovisions of section 20, may file a complaint with the Grievance Redressal Officer, who shall investigate it a nd shall take up the ma tter with the establishment for corrective act ion. ( 3) The Grievance Redressal Officer shall maintain a register of complaints in the manner as may be prescribed by the Central Government, a nd every complaint shall be inquired within two weeks of its r egistration. ( 4) If the aggrieved person is not satisfied with the a ction t aken on his or her complaint, he or she may approach the District-Level Committee on disability. CHAPTER V SOCIAL SECURITY, HEALTH, REHABILITATION AND RECREATION 24. (1) T he a ppropriate Government shall within the limit of its economic capacity and development formulate necessary schemes and programmes to safeguard and promote the right of persons with disabilities for adequate sta ndard of living to enable them to live independently or in the community: Provided tha t the quantum of assistance to the persons with disa bilities under such schemes and programmes shall be at least twenty-five per cent. higher than the similar schemes applicable to others. ( 2) T he appropriate Government while devising these schemes and pr ogrammes sha ll give due consideration to the diversity of disa bilit y, gender, age, and socio-economic stat us . ( 3) The schemes under sub-section ( 1) shall provide for,— ( a) community centres with good living conditions in terms of safety, sanitation, health care and counselling; ( b) fa cilities for persons including children with disabilities who have no family or ha ve been abandoned, or are without shelter or livelihood; ( c) support during natural or man-made disasters and in areas of conflict; ( d) support t o women with disability for livelihood and for upbringing of their children; ( e) access to safe drinking water and appropriate and accessible sanitation facilities especially in ur ban slums and rural ar eas; ( f) pr ovisions of aids and appliances, medicine and diagnostic services and corrective surgery free of cost to persons with disabilities with such income ceiling as may be notified; ( g) disabilit y pension to persons with dis abilities subject to such income ceiling as may be notified;Maintenance of records. Appointment of Grievance Redressal Officer. Social security. - 11 -Ex-580/2017 (h) unemployment allowance to persons with disabilities registered with Special Employment Exchange for more tha n two years and who could not be placed in any gainful occupation; ( i) care-giver allowance to persons with disabilities with high support needs; ( j) compr ehensive insura nce scheme for persons wit h disability, not covered under the Employees State Insurance Schemes, or any other statutory or Government-sponsored insurance schemes; ( k) any other matter which t he appr opriate Government may think fit. 25.( 1) T he appropriate Government and the local authorities shall take necessary measures for the persons with disabilities to provide,— ( a) free healthcare in the vicinity specially in rural area subject to such family income as may be notified; ( b) ba rrier-free access in all par ts of Government and private hospitals and other healthcar e instit utions and centres; ( c) priority in attendance and treatment. ( 2) T he appropriate Government and the loca l authorities shall ta ke measures and make schemes or progr ammes t o promote healt hcare and prevent the occurr ence of disabilit ies and for the said purpose shall— ( a) undertake or cause to be undertaken surveys, investigations and research concerning the cause of occurrence of disabilities; ( b) pr omote various methods for preventing disabilit ies; ( c) screen all the children at least once in a year for the purpose of identifying “at-r isk” ca ses; ( d) provide facilities for training to the staff a t the primary healt h centres; ( e) sponsor or cause to be sponsored awareness campaigns and disseminate or cause to be disseminated informa tion for gener al hygiene, health and sanitation; ( f) ta ke measures for pre-natal, perinatal and post-na tal car e of mother and child; ( g) educate the public through the pre-schools, schools, primary health centres, village level workers a nd anganwadi workers; ( h) cr eate awareness amongst the masses thr ough television, radio and other mass media on the causes of disabilities and the preventive measures to be adopted; ( i) healt hcare during t he time of natural disa sters and other situations of risk; ( j) es sentia l medica l facilities for life saving emergency tr eatment and procedures; ( k) sexual and reproductive healthcar e especia lly for women with disabilit y. 26.The appropriate Government shall, by notification, make insurance schemes for their employees with disabilities. 27. (1) The appropriate Government and the local authorities shall within their economic ca pacity and development, undertake or cause to be undertaken services and programmes of r ehabilit ation, particularly in the areas of health, education and employment for all persons with disabilit ies. ( 2) For the purposes of sub-section ( 1), the appr opriate Government and the loca l author ities may grant financial assistance to non-Governmental Or ganisations. Healthcare. Insurance schemes. Rehabilitation.- 12 - Ex-580/2017 (3) The appropriate Government and the local authorities, while formula ting rehabilitation policies sha ll cons ult the non-Governmenta l Organisations working for the cause of persons with disabilit ies. 28.The appropriate Government shall initiate or cause to be initia ted research and development thr ough individuals and institutions on issues which shall enhance habilitation and rehabilita tion and on such other issues which ar e necessary for the empowerment of persons with disabilit ies. 29.The appropr iate Government and the local author ities shall ta ke measures to promote a nd protect the rights of all persons with disabilities to have a cultural life and to participate in recr eationa l activities equally with others which inclu de,— ( a) facilities, support and sponsorships to artists and writers with disability to pursue their interests and talents; ( b) establishment of a disability history museum which chr onicles and interprets the historical experiences of persons with disabilit ies; ( c) making art access ible to persons with disabilities; ( d) pr omoting recreation centres, and other associational activities; ( e) facilitating participation in scouting, dancing, art classes, outdoor camps and adventure activities; ( f) redesigning courses in cultural and arts subjects to enable participation and access for persons with disabilit ies; ( g) developing technology, assistive devices and equipments to facilitate access and inclusion for persons with disabilities in recreational act ivities; and ( h) ensuring that persons with hear ing impairment can have access to television programmes with sign langua ge interpretation or sub-titles. 30.( 1) The approp ria te Government sha ll take measures to ensu re effective participation in sporting activities of the persons with disabilit ies. ( 2) The sports authorities shall accord due recognit ion to the right of persons with disabilities to pa rticipate in sp orts and shall make due provisions for the inclusion of persons with disabilities in their schemes and progra mmes for the promotion and development of sporting talents. ( 3) Without prejudice to the provisions contained in sub-sections ( 1) and ( 2), the appropr iate Government and the spor ts authorities shall take measures to,— ( a) restructur e courses and programmes to ensure access, inclusion and participation of persons with disabilities in all sporting activities; ( b) redesign and support infrastruct ure facilities of all sporting activities for persons with disabilit ies; ( c) develop technology to enhance potential, talent, ca pacity and ability in sporting activities of all persons with disabilit ies; ( d) pr ovide multi-sensory essentials and features in all sporting activities to ensure effective participation of all persons with disabilit ies; ( e) allocate funds for development of state of art sport facilit ies for training of persons with disabilit ies; ( f) pr omote and orga nise disabilit y specific sporting events for persons with disabilities and also facilitate awards to the winners and other particip ants of s uch spor ting events.Res earch and de ve lopment. Culture and recreation. Sporting activities. - 13 -Ex-580/2017 CHAPT ER VI SPECIAL PROVISIONS FOR PERSONS WITH BENCHMARK DISABIILITES 31.(1) Notwithstanding anything conta ined in the Rights of Children to Free and Compulsory Education Act, 2009, every child with benchmark disability between the age of six to eighteen years shall have the right to free education in a neighbourhood school, or in a special school, of his choice. ( 2) T he appropriate Government and local authorities shall ensure that every child with benchmark disability has access to free education in an appropriate environment till he attains the age of eighteen years. 32. (1) All Government institutions of higher education and other higher education institutions receiving aid from the Government shall reserve not less than five per cent. seats for persons with benchmark disabilit ies. ( 2) T he persons with benchmark disabilities shall be given an upper age relaxation of five years for admission in institutions of higher education. 33.The a ppropria te Government shall— ( i) identify posts in the establis hments which can be held by respective category of persons with benchmark disabilities in respect of the vacancies reserved in accordance with the provisions of section 34; ( ii) constitute an expert committee with representation of persons with benchmark disabilit ies for identification of such posts; and ( iii) undertake periodic review of t he identified posts at an interval not exceeding three years. 34. (1) Every appr opr iate Government shall appoint in every Government esta blishment, not less tha n four per cent. of the total number of vaca ncies in the cadr e strength in each group of posts meant to be filled with persons with benchmark disa bilities of which, one per cent. each shall be reserved for persons with benchmark disa bilities under clauses ( a), ( b) a n d ( c) and one per cent. for persons with benchmark disa bilities under clauses ( d) and ( e), namely:— ( a) blindness and low vision; ( b) deaf and hard of hear ing; ( c) locomotor disability including cerebral palsy, leprosy cured, dwarfism, acid attack victims and muscular dystrophy; ( d) autism, intellectual disability, specific learning disability and mental illness; ( e) multiple disabilities from amongst persons under clauses ( a) to ( d) including deaf-blindness in the posts identified for each disabilit ies: Provided tha t the r eservation in promotion shall be in accordance with such instructions as are issued by the appropr iate Government from time to time: Provided further that the appropriate Government, in consultation with the Chief Commissioner or the State Commissioner, a s the case may be, may, having regar d to the type of work ca rried out in a ny Gover nment establis hment, by notification and subject to such conditions, if any, as may be specified in such notifica tions exempt any Government establishment from the pr ovisions of this section. ( 2) Where in a ny recr uitment year any vacancy cannot be filled up due to non- availabilit y of a suitable person with benchmar k disability or for any other sufficient Free education for children with be nchmark disabilities.35 of 2009. Reservation in highe r edu cational institutions. Identification of posts for reservation. Reservation- 14 - Ex-580/2017 reasons, such vacancy shall be ca rried forward in the s ucceeding recruitment year and if in the succeeding recruitment year also suitable person with benchmark disability is not available, it may first be filled by interchange among the five categories and only when there is no person with disability a vailable for the post in tha t year, the employer sha ll fill up the vacancy by appointment of a person, other than a person with disability: Provided that if the natur e of va cancies in an establis hment is such that a given category of person cannot be employed, the vacancies may be interchanged a mong the five ca tegories with the prior approval of the appr opriate Government. (3) The appropriate Government may, by notification, provide for such relaxation of upper age limit for employment of persons with benchmark disability, as it thinks fit. 35.The appropriate Government and the local a uthorities shall, within the limit of t heir economic capacity and development, pr ovide incentives to employer in private sector to ensure that at least five per cent. of their work force is composed of persons with benchmar k disability. 36.The appropr iate Government may, by notification, require tha t from such date, the employer in every esta blishment shall furnish such information or retur n as may be prescribed by the Central Government in r elation to vaca ncies a ppointed for persons with benchmark disability that ha ve occu rred or are about to occur in that esta blishment to such special employment exchange as may be notified by the Central Government and the establishment shall thereup on comply with such r equisition. 37.The appropriate Government and the local authorities shall, by notification, make schemes in favour of persons with benchmark disabilities, to provide,— ( a) five per cent. reservation in allotment of a gricultural land a nd housing in all relevant schemes and development pr ogrammes, with appropriate priority to women with benchmark disabilit ies; ( b) five per cent. reservation in all poverty alleviation and various developmental schemes with priority to women with benchmark disabilit ies; ( c) five per cent. r eservation in allotment of land on concess ional rate, where such land is to be used for the purpose of promoting housing, shelter, setting up of occupation, business, enterpr ise, r ecr eation centr es and production centr es . CHAPTER VII SPECIAL PROVISIONS FOR PERSONS WITH DISABILITIES WITH HIGH SUPPORT NEEDS 38.( 1) Any person with benchma rk disa bility, who considers himself to be in need of high support, or any per son or organisa tion on his or her behalf, may apply to an a uthorit y, to be notified by the appropriate Government, r equesting to provide high support. ( 2) On receipt of an application under sub-section ( 1), the authority shall r efer it to an Assessment Board consisting of such Members a s may be prescr ibed by the Centr al Government. ( 3) The Assessment Board shall assess the case referred to it under sub- section ( 1) in such ma nner as may be prescribed by the Central Government, and shall send a report to the author ity cer tifying the need of high support and its nature.Incentive to employer in private sector. Special employme nt exchange. Special schemes and development programme. Special provisions for persons with disabilities with high support. - 15 -Ex-580/2017 (4) On receipt of a report under sub-section ( 3), the authority shall take steps to provide support in accor dance with the report a nd subject to relevant schemes and orders of the appropriate Government in this behalf. CHAPT ER VIII DUTIES AND RESPONSIBILITIES OF APPROPRIATE GOVERNMENTS 39. (1 ) The appr opriate Government, in cons ultation with the Chief Commissioner or the State Commissioner, as the case may be, shall conduct, encourage, support or promote a wareness campaigns and sensitisation programmes to ensure that the rights of the persons with disa bilities provided under this Act are protected. ( 2) T he programmes and campaigns specified under sub-section ( 1) shall also,— ( a) promote values of inclusion, tolerance, empathy and respect for diversity; ( b) advance recognition of the skills, merits and abilit ies of persons with disa bilit ies and of their contributions to the wor kforce, la bour mar ket a nd professional fee; ( c) foster respect for the decisions made by persons with disa bilities on all matters related to family life, relationships, bearing and raising children; ( d) provide orientation and sensitisation at the school, college, University and professional tr aining level on the human condition of disability and the rights of persons with disabilit ies; ( e) provide orientation and sensitisation on disabling conditions and rights of p ersons with disabilities to employers, administrators and co-workers; ( f) ensure that the rights of persons with disabilities are included in the curr iculum in Universities, colleges a nd schools. 40.The Central Government shall, in consultation with the Chief Commissioner, formulate r ules for persons with disabilities la ying down the standar ds of accessibility for the physical environment, transportation, information and communications, including appr opriate technologies and systems, and other facilities and services provided to the public in urban and rural areas. 41. (1) The appropriate Government shall take suitable measures to provide,— ( a) fa cilities for persons with disabilities at bus stops, railway stations and airports conforming to the accessibility standards relating to parking spaces, toilets, ticketing counters and ticketing machines; ( b) access to all modes of tr ansport that conform the design standa rds, including r etrofit ting old modes of transport, wherever technically feasible and safe for persons with disabilities, economically viable and without entailing major structural changes in design; ( c) accessible roads to address mobility necessary for persons with disabilities. ( 2) T he appropriate Government shall develop schemes programmes to promote the personal mobility of persons with disabilit ies at afforda ble cos t to pr ovide for,— ( a) incentives and concessions; ( b) retrofitting of vehicles; and ( c) personal mobility assista nce. Reservation in highe r edu cational institutions. Accessibility. Access to transport.- 16 - Ex-580/2017 42.The appropriate Government shall take measures to ensure that,— (i) all contents available in audio, print and electronic media are in accessible format; ( ii) persons with disabilities have access to electr onic media by providing audio description, sign language interpretation and close captioning; ( iii) electronic goods and equipment which are meant for every day use are availa ble in universal design. 43.The appropr iate Government shall take measures to pr omote development, production and distribution of universally designed consumer products and accessories for general use for persons with disabilit ies. 44.( 1) No establishment shall be granted permission to build any structur e if the building plan does not adhere to the r ules formulated by the Centra l Government under section 40. ( 2) No establishment shall be issued a certificate of completion or allowed to take occupation of a building unless it has adhered to the rules formulated by the Centr al Government. 45.( 1) All existing public buildings shall be made access ible in accordance with the rules formulated by the Central Government within a period not exceeding five years from the date of notification of such rules: Provided that the Central Government may grant extension of time to the States on a case to case basis for adherence to this provision depending on their state of prep arednes s and other r ela ted parameters. 2) The appropriate Government and the loca l authorities shall formulate and publish an action plan based on prioritisation, for providing accessibility in all their buildings a nd spaces providing essentia l services such as all primary health centres, civil hospitals, schools, railwa y stations and bus stops. 46.The service providers whether Government or pr ivate shall provide services in accordance with the rules on accessibility formulated by the Centra l Government under section 40 within a period of two years from the date of notification of such rules: Provided that the Central Government in consultation with the Chief Commissioner may grant extension of time for providing certain category of services in a ccorda nce with the said rules. 47.( 1) Without prejudice to any funct ion and power of Rehabilitation Council of India constituted under the Rehabilitation Council of India Act, 1992, the appropriate Government shall endeavour to develop human resource for the purposes of this Act and to that end sha ll,— ( a) mandate training on disability rights in all courses for the training of Panchayati R aj Members, legislators, administrators, police officials, judges and lawyers; ( b) induct disability as a component for all education courses for schools, colleges and University teachers, doctors, nurses, para-medical personnel, social welfar e officers, rural development officers, asha workers, anganwadi workers, engineers, architects, other professiona ls and community workers;Access to inforamtion and communication technology Consumer goods. Mandatory observance of accessibility norms. Time limit for making existing infrastructure and premises accessible and action for t hat purpose. Time limit for accessibility by service providers. Human resource de ve lopment. 34 of 1992.- 17 -Ex-580/2017 (c) initiate capacity building programmes including training in independent living and community relationships for families, members of community and other stakeholders and ca re providers on care giving a nd support; ( d) ensure independence training for persons with disabilit ies to build community r elationships on mutual contribution and resp ect; ( e) conduct training programmes for sports teachers with focus on sports, games, adventure activities; ( f) any other capacity development measures as may be required. ( 2) All Universities shall pr omote teaching and research in disability studies including establis hment of study centres for such studies. ( 3) In order t o fulfil the obligation stated in sub-section ( 1), the appropriate Government shall in every five years undertake a need ba sed ana lysis a nd formulate plans for the recruitment, induction, sensitisation, orientation and training of suitable personnel to undertake the various responsibilit ies under this Act. 48.The appropr iate Government shall undertake social audit of all general schemes and programmes involving the persons with disabilities to ensu re that the scheme and programmes do not have an adverse impact upon the persons with disa bilities and need the requirements and concerns of persons with disabilit ies. CHAPTER IX REGISTRATION OF INSTITUTIONS FOR PERSONS WITH DISABILITIES AND GRANTS TO SUCH INSTITUTIONS 49.The State Government shall appoint an a uthorit y as it deems fit to be a competent authority for the purposes of this Chapter. 50.Save as otherwise provided under this Act, no person shall establish or maintain any instit ution for persons with disa bilities except in accordance with a certificate of registration issued in this behalf by the competent author ity: Provided that a n institution for ca re of mentally ill persons, which holds a valid licence under section 8 of the Mental Health Act, 1987 or any other Act for the time being in force, shall not be required to be registered under this Act. 51. (1) Every application for a certificate of registr ation shall be made to the competent a uthorit y in such form and in such manner as may be prescr ibed by the State Government. ( 2) On receipt of an application under sub-section ( 1), the competent authority shall make such enquiries as it may deem fit and on being satisfied that the applicant has complied with the requirements of t his Act and the rules made thereunder, it shall grant a cer tificate of registration to the applicant within a period of ninety days of receipt of applica tion and if not satisfied, the competent a uthorit y shall, by or der, refu se to grant the cer tif icate a pplied for : Provided that before making any order refusing to grant a certificate, the competent authority shall give the applica nt a reasonable opportunity of being heard and every order of refusal to gra nt a certificate shall be communicated to the applicant in writing. ( 3) No certificate of registration shall be granted under sub-section ( 2) unless the institution with resp ect to which a n application has been made is in a position to Social audit. Compe te nt authority. Registration. 14 of 1987. Application and grant of certificate of registration.- 18 - Ex-580/2017 provide such facilities and meet such sta ndards as may be prescribed by the State Government. (4) The certificate of registration granted under sub-section ( 2) ,— ( a) shall, unless revoked under section 52 remain in for ce for such period as may be pr escribed by the State Government; ( b) ma y be renewed from time to time for a like period; and ( c) shall be in such form and shall be subject to such conditions as may be prescribed by the State Government. ( 5) An application for renewal of a certificate of registration shall be made not less than s ixty days before the expiry of the period of validity. ( 6) A copy of the certifica te of registration sha ll be displayed by the institution in a conspicuous place. ( 7) Every application made u nder sub-section ( 1) or sub-section ( 5) shall be disposed of by the competent authority within such period as may be pr escribed by the State Government. 52.( 1) The competent authority may, if it has reason to believe that the holder of a certificate of registr ation granted under sub-section ( 2) of section 51 has,— ( a) made a statement in relation to any application for the issue or renewal of t he certificate which is incor rect or false in material particulars; or ( b) committed or has caused to be committed any breach of rules or any conditions subject to which the certificate was granted, it ma y, a ft er ma king s u ch inqu ir y, a s it deems fit , b y or der, r evoke t he cer t ifica t e: Provided that no such order shall be ma de until an opportunity is given to the holder of t he certificate to show cause as to why the certificate of registr ation shall not be revoked. ( 2) Where a certificate of registra tion in r espect of an institution has been revoked under sub-section ( 1), such institution shall cease to function fr om the date of such revoca tion: Provided that where an appeal lies under section 53 against the order of revocation, such institution shall cease to function,— ( a) where no appeal has been prefer red immediately on the expir y of the period prescribed for the filing of such appeal; or ( b) where such appeal has been preferred, but the order of revoca tion has been upheld, fr om the date of t he order of appeal. ( 3) On the revocation of a certifica te of r egistra tion in respect of an institution, the competent authority may direct that any person with disability who is a n inmate of such instit ution on the date of such revocation, shall be— ( a) restored to the custody of his or her parent, spouse or lawful guardian, as the case may be; or ( b) transferred to any other institution specified by the competent authority. ( 4) Every ins titution which holds a certificate of registration which is revoked under this section shall, immediately after such revocation, surrender such certificate to the competent author ity. 53.( 1) Any person aggrieved by the or der of the competent authority refusing to grant a certificate of r egistration or r evoking a certificate of registr ation ma y, within such period as may be prescribed by the State Government, prefer an appealRe vocati on of registration. Appeal. - 19 -Ex-580/2017 to such appellate a uthority, as ma y be notified by the St ate Government against such refusal or revocation. (2) The order of the appellate author ity on such appeal sha ll be final. 54.Nothing contained in this Chapter shall a pply to an institution for persons with disabilities established or maintained by the Central Government or a State Government. 55.The appropriate Government may within the limits of their economic capacity and development, grant financial assistance to registered institutions to provide services and to implement the schemes and programmes in pursuance of the provisions of this Act. CHAPTER X CERTIFICATION OF SPECIFIED DISABILITIES 56.The Central Government shall notify guidelines for the purpose of assessing the extent of specified disability in a person. 57. (1) The appropriate Government sha ll designate persons, having requisite qualifications and experience, as certifying authorities, who shall be competent to issue the certificate of disability. ( 2) The appropriate Government shall also notify the jurisdiction within which and the terms and conditions subject to which, the certifying authority shall perform its certification functions. 58. (1) Any person with specified disa bility, may apply, in such ma nner as may be pr escribed by the Central Government, to a certifying author ity having jurisdiction, for issuing of a certificate of disability. ( 2) On receipt of an application under sub-section ( 1), the cer tifying authority shall assess the disability of the concerned person in accordance with relevant guidelines notified under s ection 56, and shall, after such assessment, as the case may be,— ( a) is sue a certificate of disability to such person, in such form as may be prescribed by the Central Government; ( b) inform him in writing that he has no specified disability. ( 3) T he certificate of disa bility issued under this section shall be valid across the country. 59. (1) Any person aggrieved with decision of the certifying authority, may a p pea l aga inst s u ch decis ion, within su ch time and in s u ch ma nner a s ma y b e p res cr ib ed by the State Gover nment, to such appella te authority as the State Government may designate for the pur pose. ( 2) On receipt of an appeal, the appellate authority shall decide the appeal in such manner as may be prescribed by the State Government. Act not to apply to institutions established for maintained by Central or State Gove rnme nt. Assistance to registered institutions Guidelines for assessment of specified disabilities. De si gnation of certifyi ng authorities. Procedure for certification. Appe al against a de cisi on of certifying authority.- 20 - Ex-580/2017 CHAPTER XI CENT RAL AND STATE ADVISORY BOARDS ON DISABILITY AND DISTRICT LEVEL COMMITTEE 60.(1) T he Centr al Government shall, by notification, constitute a body to be known as the Centra l Advisory Boar d on Disabilit y to exercise the powers conferred on, and to perform the functions assigned to it, under this Act. ( 2) The Centra l Advisory Boar d shall consist of,— ( a) t he Minister in charge of Department of Disability Affairs in the Central Government, Chairperson, ex officio ; ( b) the Minister of State in charge dealing with Department of Disability Affairs in the Ministry in the Central Government, Vice Chairperson, ex officio ; ( c) three Members of Parliament, of whom two shall be elected by Lok Sabha and one by t he Rajya Sabha, Members, ex officio ; ( d) the Ministers in charge of Disability Affairs of all States and Administrators or Lieutenant Governors of the Union terr itories, Members, ex officio ; ( e) Secretaries to t he Government of India in charge of the Ministries or Depa rtments of Disa bility Affairs, Socia l Justice and Empowerment, School Education and Literacy, and Higher Education, Women and Child Development, Expenditure, Personnel and Training, Administrative Reforms and Public Grievances, Health and Family Welfare, Rural Development, Panchayati Raj, Industrial Policy and Promotion, Urban Development, Housing a nd Urban Poverty Alleviation, Science and Technology, Communications and Information Technology, Legal Affairs, Public Enterprises, Youth Affairs and Sports, Road Transport and Highways and Civil Aviation, Members, ex officio ; ( f) Secretary, National Institute of Transforming India (N IT I) Aayog, Member, ex officio; (g) Chairperson, Rehabilitation Council of India, Member, ex officio ; ( h) Chairperson, National Trust for the Welfare of P ersons with Autism, Cerebral Palsy, Mental Retardation and Multiple Dis abilities, Member, ex officio ; ( i) Chairman-cum-Managing Dir ector, National Handica pped Finance Development Corporation, Member, ex officio ; ( j) Chairman-cum-Managing Director, Artificial Limbs Ma nufacturing Corporation, Member, ex officio; (k) Chairman, Railway Board, Member, ex officio ; ( l) Director-General, Employment and Training, Ministry of Labour and Employment, Member, ex officio ; ( m) Director, Nationa l Council for Educational Research and Training, Member, ex officio ; ( n) Chairperson, National C ouncil of Teacher Education, Member, ex officio ; ( o) Chairperson, University Grants Commission, Member, ex officio ; ( p) Chairperson, Medical Council of India, Member, ex officio ; ( q) Directors of the following Institutes:— ( i) Na tional Institute for the Visua lly Handicapped, Dehra dun; ( ii) National Institute for the Mentally Handicapped, Secundrabad;Constitution of C entral Ad- visory Board on Disability. - 21 -Ex-580/2017 (iii) Pandit Deen Dayal Upadhyay Institute for the Physically Handicapped, New Delhi; ( iv) Ali Yavar Jung National Institute for the Hearing Handicapped, Mumbai; ( v) National Institute for the Orthopaedically Handicapped, Kolkata; ( vi) National Institute of Rehabilitation Training and Research, Cuttack; ( vii ) National Institute for Empowerment of Persons with Multiple Disabilities, Chennai; ( viii ) National Institute for Mental Health and Sciences, Bangalore; ( ix) Indian Sign Language Research and Tr aining Centre, New Delhi, Member s, ex officio; (r) Members to be nominated by the Central Government,— ( i) five Members who are experts in the field of disability and rehabilitation; ( ii) ten Members, as far as practicable, being persons with disabilities, to represent non-Governmental Organisations concerned with disabilities or disabled persons organisations: Provided tha t out of the ten Members nominated, at least, five Members shall be women and at least one person each shall be from the Scheduled C astes a nd the Scheduled Tribes; ( iii) up to three representatives of national level chambers of commerce and industry; ( s) Joint Secr etary to the Government of India dealing with the subject of disability policy, Member-Secretary, ex officio . 61. (1) Sa ve as otherwise provided under this Act, a Member of the Central Advisory Boa rd nominated under clause ( r) of sub-section ( 2) of section 60 shall hold office for a term of three years from the date of his nomination: Provided that such a Member shall, notwithstanding the expir ation of his term, cont inue to hold office until his success or enters upon his office. ( 2) The Central Government may, if it thinks fit, remove any Member nominated under clause ( r) of sub-section ( 2) of section 60, before the expiry of his term of office after giving him a r easonable oppor tunity of showing cause against the same. ( 3) A Member nominated under clause ( r) of sub-section ( 2) of section 60 may at any time resign his office by writ ing under his hand addr ess ed to the Centr al Government and the seat of the sa id Member shall thereupon becomes vacant. ( 4) A casual vacancy in the Central Advisor y Board shall b e filled by a fresh nomination and the person nomina ted to fill the vacancy shall hold office only for the rema inder of the term for which the Member in whose place he was so nomina ted. ( 5) A Member nominated under sub-clause ( i) or sub-clause ( iii) of clause ( r) of sub-section ( 2) of section 60 shall be eligible for renomination. ( 6) The Members nominated under sub-clause ( i) and sub-clause ( ii) of clause ( r) of sub-section ( 2) of section 60 sha ll receive such allowances a s may be prescr ibed by the Centra l Government. 62. (1) No person shall be a Member of the Central Advisory Board, who — ( a) is, or at any time has been, adjudged insolvent or ha s suspended payment of his debts or has compounded with his creditors, or ( b) is of unsound mind and st ands so declar ed by a competent court, or Terms and conditions of Service of me mbers. Disqualifications.- 22 - Ex-580/2017 (c) is , or ha s been, convicted of an offence which, in the opinion of the Central Government, involves moral t urpitude, or ( d) is, or at any time has been, convicted of an offence under t his Act , or ( e) ha s so abused his position in the opinion of the Centra l Government as a Member so as to render his continuance in t he office is pr ejudicial interests of the general public. ( 2) No order of removal sha ll be made by t he Central Government under this section unless the Member concerned has been given a reasona ble opportunit y of showing cause against the same. 63.If a Member of the Centra l Advisory Boa rd becomes subject to any of the disqualifications specified in section 62, his seat shall become vacant. 64.The Central Advisory Boar d shall meet a t least once in every six months and shall observe such rules of procedure in r egard to the transact ion of business at its meetings as may be p rescribed. 65. (1) Subject to the provisions of this Act, the Central Advisory Boar d on disability shall be the national-level consultative and advisory body on disability matters, and shall facilitate the continuous evolution of a comprehensive policy for the empowerment of persons with disabilities and the full enjoyment of rights. ( 2) In particular and without prejudice to the generality of the foregoing pr ovisions, the Centra l Advisory Boa rd on disability sha ll perform the following funct ions, namely:— ( a) advise the Central Government and the State Governments on policies, programmes, legislation a nd projects with resp ect to disability; ( b) develop a nationa l policy to addr ess issues concerning persons with disabilities; ( c) review and coordinate the activit ies of all Departments of the Government and other Governmenta l and non-Governmental Or ganisa tions which are dealing with matters relating to persons with disabilit ies; ( d) ta ke up the cause of persons with disabilities with the concerned authorities and the international organisations with a view to provide for schemes and projects for the persons with disabilities in the national plans; ( e) recommend steps to ensure access ibility, reasonable accommodation, non- discrimination for persons with disabilities vis-à-vis information, services and the built environment and their participation in social life; ( f) monitor and evaluate the impact of laws, policies and programmes to achieve full participation of persons with disabilities; and ( g) such other functions as may be assigned from time to time by the Centr al Government. 66. (1) Every Sta te Government shall, by notification, constitute a body t o be known as the State Advisory Board on disability to exercise the powers conferred on, and to perform the function assigned to it, under this Act. ( 2) The State Advisory Board shall consist of— ( a) the Minis ter in charge of the Department in t he State Government dealing with disability matters, Chairperson, ex officio ;Vacation of seats Members. Meetings of the Central Advi- sory Board on disability Functions of Central Advi- sory Board on disability. State Advisory Board on dis- ability. - 23 -Ex-580/2017 (b) the Minister of State or the Deputy Minister in charge of the Depa rtment in the State Government dealing with disability matters, if any, Vice-Chairperson, ex officio ; ( c) secretaries to the State Government in charge of the Departments of Disability Affairs, School Education, Literacy and Higher Education, Women and Child D evelopment, Finance, Personnel and Training, Health and Fa mily Welfa re, Rura l Development, Pa nchayati Raj, Industrial Policy a nd Promotion, Labour and Employment, Urban Development, Housing and Ur ban Poverty Alleviation, S cience a nd Technology, Infor ma tion Technology, P ublic Enterprises, Youth Affairs and Sports, Road Transport and any other Department, which the State Government consider s necessary, Member s, ex officio; (d) three Members of the Stat e Legislature of whom t wo sha ll be elected by t he Legislative Assembly and one by the Legislative Council, if any, and wher e ther e is no L egisla tive Council, thr ee Members sha ll be elected by the Legislative Assembly, Members, ex officio ; ( e) Members t o be nominated by the State Government:— ( i) five Members who are experts in the field of disability and rehabilitation; ( ii) five Members to be nominated by the State Government by rota tion to represent the districts in such manner as may be prescribed: Provided that no nomination under this sub-clause shall be made except on the recommendation of the district adminis tration concerned; ( iii) ten persons as far as practicable, being persons with disabilities, to r epresent non-Governmental Organisations or associations which are concerned with disabilit ies: Provided that out of the ten persons nominated under this cla use, at least, five sha ll be women and at least one person each shall be from the Scheduled Castes and the Scheduled Tribes; ( iv) not more than thr ee representatives of the State Chamber of Commerce and Industry; ( f) officer not below the rank of Joint Secretary in the Department dealing with disability matters in the State Government, Member-Secretary, ex officio . 67. (1) S ave as otherwise provided under this Act, a Member of the State Advisory Boa rd nominated under clause ( e) of sub-section ( 2) of section 66, shall hold office for a term of three years from the date of his nomination: Provided that such a Member shall, notwithstanding the expir ation of his term, cont inue to hold office until his success or enters upon his office. ( 2) The State Government may, if it thinks fit, r emove any Member nominated under clause ( e) of sub-section ( 2) of section 66, before the expiry of his term of office after giving him a r easonable oppor tunity of showing cause against the same. ( 3) A Member nominated under clause ( e) of sub-section ( 2) of section 66 may at any time resign his office by writing under his hand addressed to the State Government and the seat of the sa id Member shall thereupon become vacant. ( 4) A casual vacancy in the State Advisory Board shall be filled by a fresh nomination and the person nomina ted to fill the vacancy shall hold office only for the rema inder of the term for which the Member in whose place he was so nomina ted. ( 5) A Member nominated under sub-clause ( i) or sub-clause ( iii) of clause ( e) of sub-section ( 2) of section 66 shall be eligible for renomination. Terms and conditions of service of Members.- 24 - Ex-580/2017 (6) the Members nominated under sub-clause ( i) and sub-clause ( ii) of clause ( e) of sub-section ( 2) of s ect io n 6 6 s ha ll r eceive s u c h a llowa nces a s ma y b e p r es cr ib ed by t he State Government. 68. (1) No person shall be a Member of the State Advisory Board, who— ( a) is, or at any time has been, adjudged insolvent or ha s suspended payment of his debts or has compounded with his creditors, or ( b) is of unsound mind and st ands so declar ed by a competent court, or ( c) is , or ha s been, convicted of an offence which, in the opinion of the State Government, involves moral turpitude, or ( d) is, or at any time has been, convicted of an offence under t his Act , or ( e) ha s so abused in the opinion of the State Government his position as a Member as to render his continuance in t he State Advisor y Board detrimental to t he inter ests of the general pub lic. ( 2) No order of removal sha ll be made by the State Government under this section unless the Member concerned has been given a reasona ble opportunit y of showing cause against the same. 69.If a Member of the State Advisory Board becomes subject to any of the disqualifications specified in s ection 68 his seat shall become vacant. 70.The State Advisory Board shall meet at least once in every six months and shall observe such rules or procedure in regar d to the transaction of business at its meetings as may be prescribed by the State Government. 71. (1) S ubject to the provisions of this Act, the Sta te Advisory Board shall be the State-level consultative and advisory body on disability matters, and shall facilitate the continuous evolution of a comprehensive policy for the empowerment of persons with disabilities and the full enjoyment of rights. ( 2) In particular and without prejudice to the generality of the foregoing provisions, the State Advisory Board on disability shall perform the following functions, namely:— ( a) advise the State Government on policies, programmes, legisla tion and projects with respect to disability; ( b) develop a State policy to address issues concerning persons with disabilities; ( c) review and coordinate the activities of all Departments of the State Government and other Governmenta l and non-Governmenta l Organisations in the State which ar e dealing with matters relating to persons with disabilit ies; ( d) ta ke up the cause of persons with disabilities with the concerned authorities and the international organisations with a view to provide for schemes and project s for the persons with disabilities in the State plans; ( e) recommend steps to ensure access ibility, reasonable accommodation, non- discrimina tion for persons with disabilit ies, services a nd the built environment and their pa rticipa tion in social life on an equal basis with others; ( f) monitor a nd evaluate the impact of laws, policies and progra mmes designed to achieve full participation of persons with disabilities; and ( g) such other functions as may be assigned from time to time by the State Government.Disqualifica- tion. Vacation of seats. Meetings of State Advisory Board on dis- ability. Function of State Advisory Board on dis- ability. - 25 -Ex-580/2017 72.The State Government shall constitute District-level Committee on disability to perform such functions as may be prescribed by it. 73.No a ct or proceeding of the Centr al Advisory Board on disability, a State Advisory Board on disability, or a District-level Committee on disability shall be called in question on the ground merely of the existence of any vacancy in or a ny defect in the constit ution of such Board or Committee, a s the case may be. CHAPTER XII CHIEF COMMISSIONER AND STATE COMMISSIONER FOR PERSONS WITH DISABILITIES 74.(1) The C entral Government ma y, by notifica tion, appoint a Chief Commissioner for Persons with Disa bilities (her einafter refer red to as the “Chief Commissioner”) for the pur poses of this Act. ( 2) The Centr al Government may, by notification appoint two Commissioners to assist the Chief Commissioner, of which one Commissioner shall be a persons with disability. ( 3) A person shall not be qualified for appointment as the Chief Commissioner or Commissioner unless he has special knowledge or pract ical experience in respect of matters r elating to rehabilitation. ( 4) The salar y and a llowances paya ble to a nd other terms and conditions of service (including pension, gratuity and other retirement benefits) of the Chief Commissioner and Commissioners shall be such as may be prescribed by the Central Government. ( 5) The Central Government shall determine the nature and categories of officers and other employees requir ed to assist the Chief Commissioner in the discharge of his functions and provide the Chief Commissioner with such officers and other employees as it thinks fit. ( 6) The officers and employees provided to the Chief Commissioner shall discharge their functions under the genera l superintendence and control of the Chief Commissioner. ( 7) The salaries and allowances and other conditions of service of officers and employees shall be such a s may be prescribed by the Central Government. ( 8) T he Chief Commissioner shall be assisted by an advisory committee comprising of not more tha n eleven members drawn from the experts from different disa bilities in such manner as may be prescribed by the Central Government. 75.( 1) The Chief Commissioner shall— ( a) identify, suo motu or otherwise, the provisions of any law or policy, programme and procedures, which are inconsistent with this Act and recommend neces sar y c or r ective s tep s; ( b) inquire, suo motu or otherwise, depr ivation of rights of persons with disa bilities and safeguards available to them in r espect of matters for which the Central Government is the appr opriate Government and take up the ma tter with appropriate authorities for corrective act ion; ( c) review the safeguards provided by or under this Act or any other law for the time being in force for the protection of rights of persons with disabilities and recommend measures for their effective implementation; District-level Committee on disability. Vacancies and to invalidate proceedings. Appointment of Chief Commissioner and Commissione r. Functions of Chief Commissione r.- 26 - Ex-580/2017 (d) review the factor s that inhibit the enjoyment of rights of p ersons with disa bilities and r ecommend appropriate remedial measures; ( e) study treaties and other international instruments on the right s of persons with disa bilit ies a nd make recommenda tions for their effective implementation; ( f) undertake and pr omote r esearch in the field of the rights of persons with disabilities; ( g) pr omote awareness of the right s of persons with disabilit ies and the safeguards available for their protection; ( h) monitor implementation of the pr ovisions of this Act a nd schemes, programmes meant for persons with disabilities; ( i) monitor utilisation of funds disbursed by the Central Government for the benefit of persons wit h disabilities; and ( j) perform such other functions as the Central Government may assign. ( 2) The Chief Commissioner shall consult the Commissioners on any ma tter while discha rging its funct ions under this Act. 76.Whenever the Chief Commissioner makes a recommendation to an authority in pursuance of clause ( b) of section 75, tha t authority sha ll take necessa ry action on it, and inform the Chief C ommissioner of the act ion taken within three months from the date of receipt of t he recommendation: Provided tha t where an authority does not accept a recommendation, it shall convey reasons for non-acceptance to the Chief Commissioner within a period of three months, and shall a lso inform the aggrieved per son. 77. (1) The Chief Commissioner shall, for the purpose of discharging his functions under this Act, have the same powers of a civil court as are vested in a cour t under the Code of Civil Procedure, 1908 while trying a suit , in respect of the following matters, namely:— ( a) summoning and enforcing the attendance of witnesses; ( b) requiring the discovery and production of any documents; ( c) requisitioning any public record or cop y thereof from any cour t or office; ( d) receiving evidence on affidavits; and ( e) is suing commissions for the examination of witnesses or documents. ( 2) Every proceeding before the Chief Commissioner shall b e a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code and the Chief Commissioner shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973. 78. (1) The Chief Commissioner shall submit an annual report to the Central Government a nd may at any time submit special reports on any ma tter, which, in his opinion, is of such urgency or importance tha t it shall not be deferred till submission of the a nnual report. ( 2) The Centr al Government s hall ca use the annual and the special reports of the Chief Commissioner to be laid before each House of Parlia ment, a long with a memorandum of action taken or proposed to be taken on his recommendations and the reasons for non- accept ance the recommendations, if any. ( 3) T he annual and special r eports shall be prepared in such form, manner and cont ain such details as may be prescribed by the Central Government.Action of appropriate authorities on recommenda- tion of Chief Commissione r. Powers of Chief Commissione r. 5 of 1908. 45 of 1860. 2 of 1974. Annual and special reports by Chief Commissione r. - 27 -Ex-580/2017 79.(1) The State Government may, by notification, appoint a State Commissioner for Persons with Disabilities (hereinafter referred to as the “State Commissioner”) for the pur poses of this Act. ( 2) A person shall not be qualified for appointment as the State Commissioner unless he has special knowledge or practical experience in respect of matters relating to rehabilitation. ( 3) The salar y and a llowances paya ble to a nd other terms and conditions of service (including pension, gratuity and other retirement benefits) of the State Commissioner shall be such as ma y be prescribed by the State Government. ( 4) T he State Government shall determine the nature and categories of officers and other employees required to assist the Sta te Commissioner in the discharge of his functions and provide the State Commissioner with such officers and other employees as it thinks fit. ( 5) The officers and employees provided to the State Commissioner shall discharge his funct ions under the general superintendence and control of the State Commissioner. ( 6) The salaries and allowances and other conditions of service of officers and employees shall be such as may be prescribed by the State Government. ( 7) T he State Commissioner shall be assisted by an advisory committee comprising of not more tha n five members drawn from the experts in the disability sector in such manner as may be pr escribed by the State Government. 80.The State Commissioner shall— ( a) identify, suo motu or otherwise, provision of any law or policy, pr ogra mme a nd pr ocedures, which a re in consistent with this Act, a nd recommend necessa ry corrective steps; ( b) inquire, suo motu or otherwise deprivation of rights of persons with disa bilities and safeguards available to them in r espect of matters for which the State Government is the appropriate Government and take up the ma tter with appropriate authorities for corrective act ion; ( c) review the safeguards provided by or under this Act or any other law for the time being in force for the protection of rights of persons with disabilities and recommend measures for their effective implementation; ( d) review the factor s that inhibit the enjoyment of rights of p ersons with disa bilities and r ecommend appropriate remedial measures; ( e) undertake and pr omote r esearch in the field of the rights of persons with disabilities; ( f) pr omote a wareness of the right s of persons with disabilit ies and the safeguards available for their protection; ( g) monitor implementation of the pr ovisions of this Act a nd schemes, programmes meant for persons with disabilities; ( h) monitor utilisation of funds disbursed by the State Government for the benefits of persons with disabilities; and ( i) perform such other funct ions as the State Government may assign. 81.Whenever the State Commissioner makes a recommendation to an authority in pursuance of clause ( b) of section 80, tha t authority sha ll take necessa ry action on it, and inform the State Commissioner of the act ion taken within three months from the date of receipt of t he recommendation: Appointment of State Commissioner in States. Functions of State Commissione r. Action by appropriate authorities on recommenda- tion of State Commissione r.- 28 - Ex-580/2017 Provided tha t where an authority does not accept a recommendation, it shall convey reasons for non-accept ance to the State Commissioner for P ersons with Disa bilities within the period of three months, a nd shall also inform the aggrieved person. 82.(1) T he State Commissioner shall, for the purpose of discharging their functions under this Act, have the same powers of a civil court as are vested in a cour t under the Code of Civil Procedure, 1908 while trying a suit , in respect of the following matters, namely:— ( a) summoning and enforcing the attendance of witnesses; ( b) requiring the discovery and production of any documents; ( c) requisitioning any public record or cop y thereof from any cour t or office; ( d) receiving evidence on affidavits; and ( e) is suing commissions for the examination of witnesses or documents. ( 2) Every proceeding before the State Commissioner shall be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code and the State Commissioners shall be deemed to be a civil court for the purposes of section 195 and Cha pter XXVI of the Code of Criminal Procedure, 1973. 83.( 1) The State Commissioner shall submit an annual report t o the S tate Government a nd may at any time submit special reports on any ma tter, which, in its opinion, is of such urgency or importance tha t it shall not be deferred till submission of the a nnual report. ( 2) The State Government shall cause the annual and the special reports of the State Commissioner for persons with disa bilities to be laid before ea ch House of State Legislature where it consists of two Houses or where such Legisla ture consist of one House, before that House along with a memorandum of action taken or proposed to be taken on the recommendation of the State Commissioner a nd the reasons for non-accepta nce the recommendations, if any. ( 3) T he annual and special r eports shall be prepared in such form, manner and cont ain such details as ma y be pr escribed by the State Government. CHAPTER XIII SPECIAL COURT 84.For the purpose of providing speedy trial, the State Government shall, with the concurrence of the Chief Justice of the High C ourt, by notification, specify for each district ,a Court of Session to be a Special Court to try the offences under this Act. 85. (1) For every S pecial C ourt,the State Government may, by notification, specify a Public Pr osecutor or appoint an advoca te, who has been in pr actice as an advocate for not less tha n seven years, as a Special P ublic P rosecutor for the pur pose of conduct ing cases in that Court. ( 2) The Special Public Prosecutor appointed under sub-section ( 1) shall be entitled to receive such fees or remuneration as may be prescribed by the State Government.Powers of State Commissione r. 5 of 1908. Annual and special reports by State Commissione r.45 of 1860. 2 of 1974. Special Court. Special Public Prosecutor.- 29 -Ex-580/2017 CHAPTER XIV NATIONAL FUND FOR PERSONS WITH DISABILITIES 86.(1) There shall be constituted a Fund to be called the National Fund for persons with disabilities a nd there shall be credited thereto— ( a) all sums available under the Fund for people with disabilities, constituted vide notification No. S.O. 573 ( E), dated the 11th August, 1983 and the Trust F und for Empowerment of Persons with Disabilities, constituted vide notification No. 30-03/2004-DDII, dated the 21st November, 2006, under the Charitable Endowment Act, 1890. ( b) a ll sums payable by banks, corporations, financial institutions in pursuance of judgment dated the 16th April, 2004 of the Hon’ble Supreme Court in Civil Appeal Nos. 4655 and 5218 of 2000; ( c) all sums r eceived by way of grant, gifts, donations, benefactions, bequests or transfers; ( d) a ll sums r eceived fr om the Central Government including grants-in-a id; ( e) all sums from such other sources as may be decided by the Central Government. ( 2) The Fund for persons with disa bilities shall be utilised a nd mana ged in such manner as ma y be prescribed. 87. (1) The Central Government shall maint ain proper a ccounts and other relevant records and prepa re an annual statement of accounts of the Fund including the income and expenditure accounts in such form as may be prescribed in consultation with the Comptroller and Auditor-Genera l of India. ( 2) The accounts of the Fund shall be audit ed by the Comptroller and Auditor- General of India at such intervals as may be specified by him and any expenditure incurred by him in connection with such audit sha ll be payable from the Fund to the Comptroller and Auditor- Genera l of India. ( 3) The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the Fund shall have the same rights, privileges a nd a uthority in connection wit h such audit as the Comptr oller and Auditor- General of India generally has in connection with the audit of the Government a ccounts, and in particular, shall have the right to demand production of books of account, connected vouchers and other documents and pa pers and to inspect any of the offices of the Fund. ( 4) T he accounts of the Fund a s cer tified by the Comptr oller and Audit or- General of India or any other person appointed by him in this behalf, together with the audit report thereon, shall be laid before each House of Parliament by the Central Government. CHAPTER XV STATE FUND FOR PERSONS WITH DISABILITIES 88.( 1) There sha ll be constit uted a Fund to b e called the S ta te Fund for persons with disabilities by a Sta te Government in such manner a s may b e prescr ibed by t he State Government. ( 2) T he State Fund for persons with disabilit ies shall be utilised and managed in such manner as may be prescribed by the State Government. National Fund for persons with disabilities. 6 of 1890. Accounts and audit. State Fund for persons with disabilities.- 30 - Ex-580/2017 (3) Every Sta te Government s hall maintain proper a ccounts and other relevant records of t he State F und for persons with disabilities including the income a nd expenditure accounts in such form as may be prescribed by the State Government in consultation with the Comptroller and Auditor-Genera l of India. ( 4) The accounts of the Sta te Fund for persons with disa bilities shall be audited by t he Comptroller and Auditor-General of India at such intervals a s may b e specified by him and any expenditure incurr ed by him in connection with such audit shall be paya ble from the State Fund to the Comptroller and Auditor-Gener al of India. ( 5) The Comptroller a nd Auditor-General of India a nd any person appointed by him in connection with the audit of the accounts of the State Fund for persons with disabilities shall have the same rights, privileges and authority in connection with such audit as the Comptr oller a nd Auditor-General of India generally has in connection with the audit of the Government accounts, and in particular, shall have right to demand production of books of accounts, connected vouchers and other documents and pa pers and to inspect any of the offices of the State Fund. ( 6) The accounts of the State Fund for persons with disabilites as certified by the Comptroller and Auditor-Genera l of India or any other person appoint ed by him in this behalf together with the audit report thereon shall be laid before each House of the State Legislature where it consists of two Houses or where such Legislature cons ists of one House before that House. CHAPTER XVI OFFENCES AND PENALTIES 89.Any person who contravenes any of the p rovisions of t his Act , or of any rule made thereunder shall for fir st contr avention be punishable with fine which may extend to ten thounsand rupees and for any subsequent contravention wit h fine which shall not be less than fifty thousand r upees but which may extend to five lakh rupees. 90.( 1) Where an offence under this Act has been committed by a company, ever y person who at the time the offence was committed, was in charge of, and was resp onsible 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 sha ll be liable to be proceeded a gainst and punished a ccordingly: Provided that nothing contained in this sub-section shall render a ny such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of s uch offence. ( 2) Notwithsta nding a nything contained in su b-section ( 1), where an offence under this Act has been committed by a company and it is proved that the offence has been commit ted with the consent or connivance of, or is attributable to any neglect on the part of any dir ector, manager, secretary or other officer of the company, such director, manager, secreta ry or other 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 purposes of this section,— ( a) “company” means any body corpor ate and includes a firm or other association of individuals; and ( b) “director”, in relation to a firm, means a partner in the firm.Punishment for contravention of provisions of Act or rules or regulations made thereun- de r. Offences by companies. - 31 -Ex-580/2017 91.Whoever, fr audulently ava ils or attempts to avail any benefit meant for persons with benchmark disabilities, shall be punishable with imprisonment for a term which may extend to two years or with fine which may extend to one lakh rupees or with both. 92.Whoever,— (a) intentionally insults or intimidates with intent to humilia te a person with disability in any place within public view; ( b) assaults or uses force to any person with disability with intent to dishonour him or outrage the modesty of a woman with disability; ( c) having the act ual charge or cont rol over a person with disability voluntarily or knowingly denies food or fluids to him or her; ( d) being in a position to dominate the will of a child or woman with disa bility and uses that position to exploit her sexua lly; ( e) voluntarily inju res, da mages or interferes with the use of any limb or sense or any suppor ting device of a person with disability; ( f) performs, conduct s or dir ects any medica l procedure to be performed on a woman with disability which leads to or is likely to lead to termination of pregnancy without her express consent except in ca ses where medical procedure for termination of pregnancy is done in severe cases of disability and with the opinion of a registered medical practitioner and also with the cons ent of the guar dian of the woman with disability, shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to five years and with fine. 93.Whoever, fails to p roduce any book, account or other documents or to furnish any statement, information or particulars which, under this Act or any or der, or direction made or given thereunder, is duty bound to produce or furnish or to answer any question put in pursuance of the provisions of this Act or of any order, or direction made or given thereunder, sha ll be punishable with fine which ma y extend to twenty-five thousand rupees in respect of each offence, and in case of continued failure or refusal, with further fine which may extend to one thousand rupees for each day, of continued failure or refusal after the date of original or der imposing punishment of fine. 94.No Court shall take cognizance of an offence alleged to have been committed by an employee of the a ppropria te Government under this Chapter, except with the pr evious sanction of the appropriate Government or a compla int is filed by an officer authorised by it in this behalf. 95.Wher e an act or omission constitutes an offence punisha ble under this Act and also under any other Central or State Act, then, notwithstanding anything contained in a ny other law for the time being in force, the offender found guilty of such offence shall be liable to punishment only under such Act as provides for punishment which is gr eater in degr ee. Punishment for fraudule ntly avai - ling any benefit meant for persons with benchmark disabilities. Punishment for offences of atrocities. Punishment for failure to furnish information. Alternative punishments. Previous sanction of appropriate Gove rnme nt.- 32 - Ex-580/2017 CHAPTER XVII MISCELLANEOUS 96.The provisions of this Act shall be in addition to, and not in derogation of, the provisions of a ny other law for the time being in force. 97.No suit, prosecution or other legal proceeding shall lie against the appropriate Government or any officer of the appropriate Government or any officer or employee of the Chief Commissioner or the State Commissioner for anything which is in good fait h done or intended to be done under this Act or the rules made thereunder. 98.(1) If any difficult y arises in giving effect to the pr ovisions of this Act, the Central Government may, by order, published in the Official Gazette, make such provisions or give such directions, not inconsistent with the provisions of t his Act , as may appear to it to be necessary or expedient for removing the difficu lty: Provided that no such order shall be made under this section after the expir y of the period of two years fr om the date of commencement of this Act. ( 2) Every order made under this section shall be la id as soon as may be, a fter it is made, before each House of Parliament. 99. (1) On t he r ecommendations ma de by the appropr ia te Government or otherwise, if the Central Government is satisfied that it is necessa ry or expedient so to do, it ma y, by notifica tion, amend the Schedule and a ny such notification being issued, the Schedule shall be deemed t o have been amended accordingly. ( 2) Every such notification shall, as soon as possible after it is issued, shall be laid before each House of Parliament. 100.( 1) The Centr al Gover nment may, subject to the condition of previous publication, by notification, ma ke rules for carrying out the provisions of this Act. ( 2) In particular, a nd without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— ( a) the manner of constituting the Committee for Research on Disability under sub-section ( 2) of section 6; ( b) the manner of notifying the equal opportunity policy under sub-section ( 1) of section 21; ( c) the form a nd manner of maintaining records by every establishment under sub-section ( 1) of section 22; ( d) the manner of maintenance of register of complaints by grievance redressal officer under sub-section ( 3) of section 23; ( e) the manner of fur nishing information and return by esta blishment to the Special Employment Exchange under section 36; ( f) the composition of the Assessment Board under sub-section ( 2) a nd manner of a ssessment to be made by the Assessment Board under sub-section ( 3) of section 38; ( g) rules for person with disa bilites laying down the standards of accessibility under section 40; ( h) t he ma nner of application for issua nce of cer tificate of disability under sub-section ( 1) and form of certificate of disability under sub-section ( 2) of section 58;Application of othe r laws not barred. Protection of action taken in good faith. Power to remove difficulties. Power to amend Schedule. Power of Central Governme nt to make rules. - 33 -Ex-580/2017 (i) the a llowa nces to b e pa id t o nominated Members of the Cent ra l Advisory Board under sub-section ( 6) of section 61; ( j) the rules of procedure for tra nsaction of business in the meetings of the Central Advisory Board under section 64; ( k) the salar ies and allowa nces and other conditions of services of Chief Commissioner and Commissioners under sub-section ( 4) of section 74; ( l) the salar ies and allowa nces and conditions of services of officers and staff of the Chief Commissioner under sub-section ( 7) of section 74; ( m) the composition and manner of appointment of experts in the advisory committee under sub-section ( 8) of section 74; ( n) the form, manner and content of annual report to be prepared and submitted by the C hief Commissioner under sub-section ( 3) of section 78; ( o) the procedure, manner of utilis ation a nd mana gement of the Fund under sub-section ( 2) of section 86; and ( p) the form for preparation of accounts of Fund u nder sub-section ( 1) of section 87. ( 3) Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session, for a total period of thir ty days which may be comprised in one sess ion or in two or more successive sess ions, a nd if, before t he expiry of t he session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, tha t any such modification or annulment shall be without prejudice to the validity of anything previously done under that r ule. 101. (1) T he Sta te Government ma y, subject to the condit ion of previous publication, by notification, make rules for car rying out the provisions of this Act, not later than six months from the date of commencement of this Act. ( 2) In particular, and without prejudice to the generality of foregoing powers, such rules may provide for all or any of the following matters, namely:— ( a) the manner of constituting the Committee for Research on Disablity under sub-section ( 2) of section 5; ( b) the manner of providing support of a limited guardian under sub- section ( 1) of section 14; ( c) the for m and manner of making a n applica tion for cer tificate of registration under sub-section ( 1) of section 51; ( d) the facilities to be pr ovided and sta ndards to be met by institutions for grant of certificate of registration under sub-section ( 3) of section 51; ( e) the validity of certificate of registra tion, the form of, and condit ions atta ched to, certificate of registration under sub-section ( 4) of section 51; ( f) the period of disposal of application for certifica te of r egistra tion under sub-section ( 7) of section 51; ( g) the period within which an appeal to be made under sub-section ( 1) of section 53; ( h) the time and ma nner of appealing aga inst the or der of certifying authority under sub-section ( 1) and manner of dis posal of such a ppeal under sub-section ( 2) of section 59; ( i) the allowances to be paid to nominated Members of the State Advisory Board under sub-section ( 6) of section 67; Power of State Governme nt to make rules.- 34 - Ex-580/2017 (j) the rules of procedure for tra nsaction of business in the meetings of the State Advisory Board under section 70; ( k) the composition and functions of Distr ict Level Committee under section 72; ( l) salaries, allowances and other conditions of services of t he Sta te Commissioner under sub-section ( 3) of section 79; ( m) the salaries, allowances and conditions of services of officers and staff of the State Commissioner under sub-section ( 3) of section 79; ( n) the composition and manner of appointment of experts in the advisory committee under sub-section ( 7) of section 79; ( o) the form, manner and content of annual and special reports to be prepared and submit ted by the State Commissioner under sub-section ( 3) of section 83; ( p) the fee or remuneration t o be paid to the Specia l Public Prosecutor under sub-section ( 2) of section 85; ( q) the manner of constitution of State Fund for persons with disabilities under sub-section ( 1), a nd the manner of utilisation and management of S tate Fund under sub-section ( 2) of section 88; ( r) the form for preparation of accounts of the Sta te Fund for persons with disabilities under sub-section ( 3) of section 88. ( 3) Every rule made by the State Government under this Act shall be laid, as soon as may be after it is made, before each House of the State Legislature where it consists of two Houses, or where such State Legislature consists of one House, befor e tha t House. 102. (1) T he Persons with Disabilit ies (Equal Opportunity Protection of Rights and Full Participation) Act, 1995 is hereby repealed. ( 2) Notwithstanding the repeal of the said Act, a nything done or any action ta ken under the said Act , shall be deemed to have been done or taken u nder the corr esponding provisions of this Act. THE SCHEDULE [ See clause ( zc) of section 2] SPECIFIED DISABILITY 1.Physical disability .- A. Locomotor disability (a person’s inability to execute dist inctive activities associated with movement of self and objects r esu lting from affliction of musculoskeletal or nervous system or both), including— ( a) “leprosy cured person” means a person who has been cured of leprosy but is suffering from— ( i) loss of s ensation in ha nds or feet as well as loss of sensa tion and paresis in the eye and eye-lid but with no manifest deformity; ( ii) manifest deformity and paresis but having sufficient mobility in their hands and feet to enable them to engage in normal economic activity; ( iii) extreme physical deformity as well as advanced age which prevents him/her from undertaking any gainful occupation, and the expr ession “ leprosy cured” shall construed accordingly;Repeal and savings. 1 of 1996.- 35 -Ex-580/2017 (b) “cerebr al palsy” means a Gr oup of non-pr ogr essive neurological condition affecting body movements and muscle coordination, caused by damage to one or more specific a reas of the bra in, usually occurring before, during or shor tly after birth; ( c) “dwarfism” means a medical or genetic condition resulting in an adult height of 4 feet 10 inches (147 centimeters) or less; ( d) “muscular dystrophy” means a gr oup of hereditary genetic muscle disease tha t weakens the muscles that move the human body and persons with multiple dystrophy have incorrect and missing information in their genes, which prevents them from making the proteins they need for healthy muscles. It is characterised by progressive skeletal muscle weakness, defects in muscle proteins, a nd the death of muscle cells and tissue; ( e) “a cid atta ck vict ims” means a person disfigured due to violent assault s by throwing of acid or similar corrosive substa nce. B. Visual impairment— ( a) “blindness” means a condition where a person has any of the following conditions, after best correction— ( i) total absence of sight ; or ( ii) visual acuity less than 3/60 or less than 10/200 (Snellen) in the better eye with best possible cor rection; or ( iii) limitation of the field of vision subtending an angle of less than 10 degr ee. ( b) “low-vision” means a condition where a person has any of the following conditons, namely:— ( i) visual acuity not exceeding 6/18 or less than 20/60 upto 3/60 or upto 10/200 (Snellen) in t he better eye with best possible corr ections; or ( ii) limitation of the field of vision subtending an angle of less than 40 degree up to 10 degree. C. Hearing impairment— ( a) “deaf” means persons having 70 DB hearing loss in speech frequencies in both ears; ( b) “hard of hearing” means person having 60 DB to 70 DB hearing loss in speech frequencies in both ears; D. “ speech a nd language disability” means a perma nent dis ability arising out of conditions such as laryngectomy or aphasia affecting one or more components of speech and language due to organic or neurological causes. 2.Intellectual disability, a condition chara cterised by significant limita tion bot h in intellectual functioning (rasoning, learning, problem solving) and in adaptive behaviour which cover s a range of every day, social and pr actical skills, including— ( a) “specific learning disabilities” means a heterogeneous group of conditions wherein there is a deficit in processing la nguage, spoken or writ ten, that may manifest itself a s a difficulty to comprehend, speak, read, write, spell, or to do mathematica l calcu lations and includes such conditions a s perceptual disabilities, dyslexia, dysgraphia, dyscalculia, dyspraxia and developmental aphasia;- 36 - Ex-580/2017 (b) “a utism spectrum disorder” means a neuro-developmenta l condition typically a ppearing in the first three years of life that significantly affects a person’s ability to communicate, understand relationships and relate to others, and is frequently associated with unusal or stereotypical rituals or behaviours. 3.Menta l behaviour,— “mental illness” means a substantial disor der of thinking, mood, perception, orientation or memory that grossly impairs judgment, behaviour, capacity to recognise reality or a bility to meet the ordinary demands of life, but does not include retarda tion which is a conditon of arrested or incomplete development of mind of a person, specially char acterised by subnormality of intelligence. 4.Disability ca used due to— ( a) chronic neurological conditions, such as— ( i) “multiple sclerosis” mea ns an inflammatory, nervous system disease in which t he myelin sheaths ar ound the axons of ner ve cells of the brain and spina l cor d are dama ged, leading to demyelination and affecting the ability of nerve cells in the brain and spinal cord to communicate with each other; ( ii) “parkinson’s disease” means a progressive disease of the nervous system mar ked by tremor, muscular rigidity, a nd slow, imprecise movement, chiefly a ffecting middle-aged and elderly people associated with degeneration of the basal ganglia of the brain a nd a deficiency of the neurotr ansmitter dopamine. ( b) Blood disorder— ( i) “haemophilia” means an inheritable disease, usually affecting only ma le b u t t r a n s mit t ed b y women t o t h eir ma l e child r en, ch a r a ct er is ed by loss or impairment of the nor mal clotting ability of blood so that a minor would may r esult in fatal bleeding; ( ii) “thalassemia” means a group of inherited disorders char acterised by r educed or absent amounts of haemoglobin. ( iii) “sickle cell disease” means a hemolytic disorder characterised by chronic anemia, painful events, and various complications due to associated tissue and organ damage; “ hemolytic” refers to the destruction of the cell membrane of red blood cells resulting in the release of hemoglobin. 5.Multiple Disabilities (more than one of the above specified disabilities) including deaf blindness which means a condition in which a person may have combination of hear ing and visual impair ments causing severe communication, developmental, and educational problems. 6.Any other category as may be notified by the Central Government.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50- 37 -Ex-580/2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. H. 12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby re-published for general information. “The Appropriation (No. 4) Act, 2016 (Act No. 50 of 2016)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 581 THE APPROPRIATION (No. 5) ACT, 2016 AN ACTto provide for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet the amounts spent on certain ser vices during the financial year ended on the 31st day of March. 2014, in excess of the amounts gra nted for those services and for that year. BE it enacted by P arliament in the Sixty-seventh Year of the Republic of India as follows:— 1. This Act may be called the Appropriation (No. 4) Act, 2016. 2. From and out of the Consolidated Fund of India, the sums specified in column 3 of the Schedule, amounting in the aggr egate to the sum of seven hundred seventy-three crore thirty-one lakh four thousand four hundred eighty-three rupees shall be deemed to have been authorised to be pa id and a pplied to meet the amounts spent for defraying the charges in respect of the services specified in column 2 of the Schedule during the financial year ended on the 31st daj of March, 2014, ir excess of the amounts granted for those services and for that year.Short title. Issue of Rs. 773,31, 04,483 out of the Con- solidated Fund of India to meet certain excess expenditure for the year ended on the 31st March, 2014. - 2 - Ex-581/2017 Appropriati on. 20Ministry of DefenceRevenue35.88.89.74935.88.89.749 21Defence PensionsRevenue74,86.94374.86.943 23Defence Services — NavyRevenue120.40.30.532120.40.30.532 24Defence Services - Air ForceRevenue186.72.28,987186.72.28.987 25Defence Ordnance FactoriesRevenue425.73.40.47185.94.831 426.59.35.302 32Ministry of External AffairsCapital2.95.32.9702.95.32,970 Total771,70,22,709 1,60,81,774 773,31,04,483No. of Vote123 SERVICES AND PURPOSESVoted by ParliamentTotal SUMS NOT EXCEEDINGRs.Rs.Rs. Charged on the Consoli- dated Fund THE SCHEDULE(See sections 2 a nd 3)Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/503. T he sums deemed to have been a uthorised to be paid and applied from and out of the Consolidated Fund ol India under this Act shall He deemed to have been appropriated .foi the services and purposes expressed in the Schedule in relation to the financial year ended on the 31 st dav of March, 2014.3. The sums deemed to have been authorised to be paid and applied from a nd out of the Consolidated Fund of India by this Act shall be deemed to have been appropr iated for the services and purposes expressed in the Schedule in relation to the financial year ended on the 31 st day of March, 2014.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE -313(MZ) 2006 -2008 VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 582 N O T I F I C AT I O N No. H. 12017/55/2016 -LJD, the 18 t h September, 2017. The following Act is hereby re - published for general information. “The Appropriation (No. 5) Act, 2016 (Act No. 50 of 2016) ”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE APPROPRIATION (No. 5) ACT, 2016 AN ACT to authorise payment and appropriation of certain further sums from and out of the Consolidated Fund ofIndia for the services of the financial year 2016 -17. Be it enacted by Parliament in the Sixty -seventh Year of the Ropublic of India a s follows: — 1. This Act may be called the Appropriation (No. 5 ) Act, 2016. 2. From and out of the Consolidated Fund of India there may be paid and applied sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the sum of fifty -nine thousand nine hundred seventy -eight erore and twenty -nine lakh rupees towards defraying the several charges which will come in course of payment during the financial year 2016 -17 in respect of the services specified in column 2 of the Schedule. Short title. Issue of Rs. 59978,29,00,000 out of the Con - solidated Fund of India for the financial year 2016 -2017. 3. The sums authorised to be paid and applied from and out of the Appropriation. Consolidated Fund of India by this Act shall be approp riated for the services and purposes expressed in the Schedule in relation to the said year. Ex -582/2017 -2- THE SCHEDULE (See sections 2 and 3) 1 2 3 Sums not exceeding No. Services and purposes Voted Charged of by Parl iament on th e Total Vote Consolidated Fund Rs. Rs. Rs. 1 Department of Agriculture, Cooperation and Farmers Welfare... ................................................................... Revenue 6192,57,00,000 . . 6192,57,00,000 3 Departm ent of Animal Husbandry, Dairying and Fisheries.......... .......................................................... Revenue 3,00,000 . . 3,00,000 5 Ministry of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Ho moeopathy (AYUS H) ......... Revenue 4,00,000 . . 4,00,000 9 Ministry of Civil Aviation ........................................... Capital 861,65,00,000 . . 861,65,00,000 11 Department of Com merce .......................................... Revenue 89,94,00,000 . . 89,94,00,000 Cap ital 110,00,00,000 . . 110,00,00,000 12 Department of Industrial Policy and Promotion ..... Revenue 1,00,000 . . 1,00,000 14 Depart ment of Teleco m m unications ......................... Revenue 4007,64,00,000 . . 4007,64,00,000 15 Department of Electronic s and Information Technology............. ................................................. Revenue 2,44,00,000 . . 2,44,00,000 16 Department of Consumer Affairs ............................... Revenue 1988,39,00,000 . . 1988,39,00,000 17 Depart men t of Food and Public Distribution ............ Revenue 250,00,00,000 . . 250,00,00,000 18 Ministry of Corporate Affairs ..................................... Revenue 14,29,00,000 . . 14,29,00,000 19 Ministry of Culture ................................... .................... Revenue 2,00,000 . . 2,00,000 20 Ministry of Defence (Miscellaneous) ......................... Revenue 3512,00,00,000 . . 3512,00,00,000 Capital 1000,00,00,000 . . 1000,00,00,000 22 Defence Services (Revenue) ..................... ................... Revenue 1000,00,00,000 . . 1000,00,00,000 24 Ministry of Development and North Eastern Region..................... ................................................ Revenue 1,00,000 6,50,00,000 6,51,00,000 25 Ministry of Drinking W ater and Sanitation .............. Revenue 4000,00,00,000 . . 4000,00,00,000 26 Ministry of Earth Sciences .......................................... Revenue 1,00,000 . . 1,00,000 27 Ministry of Environment, Forests and Climate Change............ .... ..................................................... Revenue 3,00,000 . . 3,00,000 28 Ministry of External Affairs ....................................... Revenue 2,00,000 . . 2,00,000 29 Department of Economic Affairs ............................. .. Revenue 20,04,00,000 . . 20,04,00,000 Capital 2,00,000 . . 2,00,000 30 Department of Financial Services .............................. Revenue 3,00,000 . . 3,00,000 32 Tranfers to States ......................................................... Rev enue 651,00,00,000 . . 651,00,00,000 Capital . . 2500,00,00,000 2500,00,00,000 33 CH A R G E D .—Repayment of Debt .................................... Capital . . 1,00,000 1,00,000 34 Department of Expenditure ........................................ Reve nue 13,35,00,000 . . 13,35,00,000 35 Pe n s i o ns .. ......... ......... .......... ......... ......... ......... ......... ....... Revenue 1100,00,00,000 10,00,00,000 1110,00,00,000 36 Indian Audit and Accounts Department ..................... Revenue 112,49,00,000 6,05,00,000 118,54,00,000 Capital 2,69,00,000 . . 2,69,00,000 37 Department of Revenue .............................................. Revenue 1,00,000 . . 1,00,000 38 Di r ect T a x es ... ......... ......... ......... ......... ......... .......... ........ Cap ital 2,00,000 . . 2,00,000 39 Indirect Taxes ............................................................... Revenue 210,00,00,000 . . 210,00,00,000 Capital 2,00,000 . . 2,00,000 41 Ministry of Food Processing Industries ..................... Revenue 2,00,000 . . 2,00,000 42 Dep art me nt of H ealth and Fa mily Welfar e .............. Revenue 964,81,00,000 . . 964,81,00,000 Capital 1,00,000 . . 1,00,000 -3- Ex -582/2017 1 2 3 No. Su ms n ot ex ceedi ng of Services and purposes Voted Charged Vote by Parliament on the Total Consolidated Fund Rs. Rs. Rs. 43 Department of Health Research ................................. Revenue 200,01,00,000 . . 200,01,00,000 44 Department of Heavy Industry ................................. . Revenue 4618,93,00,000 . . 4618,93,00,000 Capital 967,27,00,000 .. 967,27,00,000 46 Ministry of Home Affairs ............................................ Revenue 300,02,00,000 . . 300,02,00,000 47 C abin et ............................................ ............................... Revenue 226,36,00,000 . . 226,36,00,000 48 P olice ............................................................................. Revenue 2263,42,00,000 . . 2263,42,00,000 Capital 842,99,00,000 12,00,00,000 854,99,00,000 49 Transfers to Union Territories with Legislature ....... Revenue 95,15,00,000 . . 95,15,00,000 50 Ministry of Housing and Urban Poverty Alleviation ... Revenue 2,00,000 . . 2,00,000 51 Department of School Education and Literacy ....... Revenue 342,04, 00,000 . . 342,04,00,000 52 Department of Higher Education .............................. Revenue 763,20,00,000 . . 763,20,00,000 53 Ministry of Information and Broadcasting ............... Revenue 20,00,00,000 . . 20,00,00,000 Capital 1,00,000 . . 1,00,000 54 Ministry of Labour and Employment ........................ Revenue 1,00,000 . . 1,00,000 55 Election Commission ................................................... Revenue 1,48,00,000 . . 1,48,00,000 Capital 23,00,00,000 . . 23,00,00,000 CHARGED .—Supreme Court of India ............................ Revenue . . 52,12,00,000 52,12,00,000 58 Ministry of Micro, Small and Medium Enterprises .. Revenue 2,00,000 . . 2,00,000 Capital 6,00,00,000 . . 6,00,00,000 59 Ministry of Mines ............ ............................................ Revenue 1,00,000 . . 1,00,000 60 Ministry of Minority Affairs ...................................... Revenue 1,00,000 . . 1,00,000 61 Ministry of New and Renewable Energy .................... Capital 15,00,00, 000 . . 15,00,00,000 64 Ministry of Personnel, Public Grievances and Pensions.............. ..................................................... Revenue 3,00,000 . . 3,00,000 Capital 18,22,00,000 . . 18,22,00,000 66 Ministry of Petroleum and Na tural Gas ..................... Revenue 81,16,00,000 . . 81,16,00,000 Capital 1450,00,00,000 . . 1450,00,00,000 68 Ministry of Power ........................................................ Revenue 476,26,00,000 . . 476,26,00,000 CHARGED .—Staff, Hous ehold and allowances of Capital 1493,59,00,000 . . 1493,59,00,000 the President ............................................................. Revenue . . 3,41,00,000 3,41,00,000 CHARGED .—Union Public Service Commission .......... Revenue . . 24,92,00,000 24,92,00,000 73 Secretariat of the Vice -President ................................ Revenue 39,00,000 . . 39,00,000 74 Ministry of Road Transport and Highways ............... Revenue 2,00,000 . . 2,00,000 Capital 1,00,000 . . 1,00,000 75 Dep artment of Rural Development ........................... Revenue 8004,25,00,000 . . 8004,25,00,000 79 Department of Biotechnology ................................... Revenue 97,23,00,000 . . 97,23,00,000 80 Ministry of Shipping .......................... .......................... Revenue 4,00,000 . . 4,00,000 Capital 56,24,00,000 . . 56,24,00,000 81 M i nistry of Skill D ev elo p m e nt an d E ntre pr en eu rship .. Revenue 368,72,00,000 . . 368,72,00,000 82 Department of Social Justice and Empowerment ..... Reven ue 3,00,000 . . 3,00,000 83 Department of Empowerment of Persons with Disabilities......... ....................................................... Revenue 1,00,000 . . 1,00,000 84 Department of Space ............................................... .... Revenue 1,14,00,000 . . 1,14,00,000 85 Ministry of Statistics and Programme Capital 235,00,00,000 . . 235,00,00,000 Implementation................. ..................................... Revenue 6,99,00,000 . . 6,99,00,000 Ex -582/2017 -4- 1 2 3 No. Sums not exceeding of Services and purposes Voted Charged Vote by Parliament on the Total Consolidated Fund Rs. Rs. Rs. 86 Ministry of Steel ........................................................... Revenue 42,53,00,000 . . 42,53,00,000 Capital 200,00,00,000 110,00,00,000 310,00,00,000 87 Ministry of Textiles ..................................................... Revenue 1471,31,00,000 . . 1471,31,00,000 Capital 70,00,00,000 . . 70,00,00,000 88 Ministry of Tourism ..................................................... Revenue 80,61,00,000 . . 80,61,00,000 89 Ministry of Tribal Affairs ............................................ Revenue 50,00,000 3,20,00,000 3,70,00,000 90 Andaman and Nicobar Islands ... .................................. Capital 1,00,000 . . 1,00,000 91 Chandigarh .................................................................... Revenue 100,00,00,000 . . 100,00,00,000 Capital 6,00,000 200,00,00,000 200,06,00,000 93 Daman and Diu . ............................................................ Revenue 1,00,000 . . 1,00,000 Capital 1,00,000 . . 1,00,000 94 L aks ha dw e ep ................................................................. Revenue 3,00,000 . . 3,00,000 Capital 10,00,000 . . 10,00,000 95 Ministry of Urban Development ................................ Revenue 2307,00,00,000 . . 2307,00,00,000 Capital 3700,01,00,000 . . 3700,01,00,000 97 Ministry of Women and Child Development ........... Revenue 2,00,000 . . 2,00,000 TOTAL 57050,08,00,000 2928,21,00,000 59978,29,00,000 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 583 NOTIFICATIONNo.H.12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby r epub- lished fo r general info rmat io n. “The Mental Healthcare Act, 2017 (Act No. 10 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE MENTAL HEALTHCARE ACT, 2017 AN ACT to provide for mental healthcare and services for persons with mental illness and to protect, promote and fulfil the rights of such persons during deliv- ery of mental healthcare and services and for matters connected therewith or incidental thereto. WHEREAS the Convention on Rights of Persons with Disabilities and its Optional Protocol was adopted on the 13th December, 2006 at United Nations Headquarters in New York and came into force on the 3rd May, 2008; AND WHEREAS India has signed and ratified the said Convention on the 1st day of October, 2007; AND WHEREAS it is necessary to align and harmonise the existing laws with the said Convention. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:— CHAPTER I P RELIMINARY 1. (1) This Act may be called the Mental Healthcare Act, 2017. (2) It shall extend to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint; or on the date of completion of the period of nine months from the date on which the Mental Healthcare Act, 2017 receives the assent of the President. 2. (1) In this Act, unless the context otherwise requires,–– (a) “advance directive” means an advance directive made by a person under section 5; (b) “appropriate Government” means,–– (i) in relation to a mental health establishment estab- lished, owned or controlled by the Central Government or the Administrator of a Union territory having no legislature, the Central Government; (ii) in relation to a mental health establishment, other than an establishment referred to in sub-clause (i), established, owned or controlled within the territory of— (A) a State, the State Government; (B) a Union territory having legislature, the Govern- ment of that Union territory; (c) "Authority" means the Central Mental Health Authority or the State Mental Health Authority, as the case may be; (d) “Board” means the Mental Health Review Board consti- tuted by the State Authority under sub-section (1) of section 80 in such manner as may be prescribed; (e) “care-giver” means a person who resides with a person with mental illness and is responsible for providing care to that person and includes a relative or any other person who performs this func- tion, either free or with remuneration; (f) “Central Authority” means the Central Mental Health Au- thority constituted under section 33; (g) “clinical psychologist” means a person–– (i) having a recognised qualification in Clinical Psychology from an institution approved and recognised, by the Rehabilitation Council of India, constituted under section 3 of the Rehabilitation Council of India Act, 1992; or (ii) having a Post-Graduate degree in Psychology or Clinical Psychology or Applied Psychology and a Master of Philosophy in Clinical Psychology or Medical and Social Psychology obtained after completion of a full time course of two years which includes supervised clinica l t ra ining fr om any University r ecognised by the University Gra nts Commission established under the University Grants Commission Act, 1956 and approved and recognised by the Rehabilitation Council of India Act, 1992 or such recognised qualifications as may be prescribed; Short title, extent and commen ce- ment. Definitions.Ex-583/20172 34 of 1992. 35 of 1956. 34 of 1992. (h) “family” means a group of persons related by blood, adop- tion or marriage; (i) “informed consent” means consent given for a specific in- tervention, without any force, undue influence, fraud, threat, mis- take or misrepresentation, and obtained after disclosing to a person adequate information including risks and benefits of, and alterna- tives to, the specific intervention in a language and manner under- stood by the person; (j) “least restrictive alternative” or “least restrictive environ- ment” or “less restrictive option” means offering an option for treat- ment or a setting for treatment which–– (i) meets the person’s treatment needs; and (ii) imposes the least restriction on the person’s rights; (k) “local authority” means a Municipal Corporation or Mu- nicipal Council, or Zilla Parishad, or Nagar Panchayat, or Panchayat, by whatever name called, and includes such other authority or body having administrative control over the mental health establishment or empowered under any law for the time being in force, to function as a local authority in any city or town or village; (l) “Magistrate” means–– (i) in relation to a metropolitan area within the meaning of clause (k) of section 2 of the Code of Criminal Procedure, 1973, a Metropolitan Magistrate; (ii) in relation to any other area, the Chief Judicial Mag- istrate, Sub-divisional Judicial Magistrate or such other Judicial Magistrate of the first class as the State Government may, by notification, empower to perform the functions of a Magistrate under this Act; (m) “medical officer in charge” in relation to any mental health establishment means the psychiatr ist or medical practitioner who, for the time being, is in charge of that mental health establishment; (n) “medical practitioner” means a person who possesses a recognised medical qualification–– (i) as defined in clause (h) of section 2 of the Indian Medical Council Act, 1956, and whose name has been entered in the State Medical Register, as defined in clause (k) of that section; or (ii) as defined in clause (h) of sub-section (1) of section 2 of the Indian Medicine Central Council Act, 1970, and whose name has been entered in a State Register of Indian Medicine, as defined in clause (j) of sub-section (1) of that section; or (iii) as defined in clause (g) of sub-section (1) of section 2 of the Homoeopathy Central Council Act, 1973, and whose name has been entered in a State Register of Homoeopathy, as defined in clause (i) of sub-section (1) of that section; (o) "Mental healthcare" includes analysis and diagnosis of a person's mental condition and treatment as well as care and rehabili- tation of such person for his mental illness or suspected mental ill- ness; 2 of 1974. 102 of 1956. 48 of 1970. 59 of 1973.Ex-583/2017 3 (p) “mental health establishment” means any health establish- ment, including Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homoeopathy establishment, by whatever name called, either wholly or partly, meant for the care of persons with mental illness, estab- lished, owned, controlled or maintained by the appropriate Govern- ment, local authority, trust, whether private or public, corporation, co-operative society, organisation or any other entity or person, where persons with mental illness are admitted and reside at, or kept in, for care, treatment, convalescence and rehabilitation, either tem- porarily or otherwise; and includes any general hospital or general nursing home established or maintained by the appropriate Govern- ment, local authority, trust, whether private or public, corporation, co-operative society, organisation or any other entity or person; but does not include a family residential place where a person with men- tal illness resides with his relatives or friends; (q) “mental health nurse” means a person with a diploma or degree in general nursing or diploma or degree in psychiatric nurs- ing recognised by the Nursing Council of India established under the Nursing Council of India Act, 1947 and registered as such with the relevant nursing council in the State; (r) “mental health professional” means— (i) a psychiatrist as defined in clause (x); or (ii) a professional registered with the concerned State Authority under section 55; or (iii) a professional having a post-graduate degree (Ayurveda) in Mano Vigyan Avum Manas Roga or a post-gradu- ate degree (Homoeopathy) in Psychiatry or a post-graduate de- gree (Unani) in Moalijat (Nafasiyatt) or a post-graduate degree (Siddha) in Sirappu Maruthuvam; (s) “mental illness” means a substantial disorder of thinking, mood, perception, orientation or memory that grossly impairs judg- ment, behaviour, capacity to recognise reality or ability to meet the ordinary demands of life, mental conditions associated with the abuse of alcohol and drugs, but does not include mental retardation which is a condition of arrested or incomplete development of mind of a person, specially characterised by subnormality of intelligence; (t) “minor” means a person who has not completed the age of eighteen yea rs; (u) “notification” means a notification published in the Official Gazette and the expression “notify” shall be construed accordingly; (v) “prescribed” means prescribed by rules made under this Act; (w) “prisoner with mental illness” means a person with mental illness who is an under-trial or convicted of an offence and detained in a jail or prison; (x) "psychiatric social worker" means a person having a post- graduate degree in Social Work and a Master of Philosophy in Psy- chiatric Social Work obtained after completion of a full time course of two years which includes supervised clinical training from any University recognised by the University Grants Commission estab- 38 of 1947. 3 of 1956. Ex-583/20174 lished under the University Grants Commission Act, 1956 or such recognised qualifications, as may be prescribed; (y) “psychia tr ist” means a medical pr a ct it ioner possessing a post- graduate degree or diploma in psychiatry awarded by an university recognised by the University Grants Commission established under the University Grants Commission Act, 1956, or awarded or recognised by the National Board of Examinations and included in the First Schedule to the Indian Medical Council Act, 1956, or recognised by the Medical Council of India, constituted under the Indian Medical Council Act, 1956, and includes, in relation to any State, any medical officer who having regard to his knowledge andexperience in psychiatry, has been declared by the Government of that State to be a psychiatrist for the purposes of this Act; (z) “regulations” means regulations made under this Act; (za) “r elative” means any person rela ted t o the person with mental illness by blood, marriage or adoption; (zb) “State Authority” means the State Mental Health Author- ity established under section 45. (2) The words and expressions used and not defined in this Act but de- fined in the Indian Medical Council Act, 1956 or the Indian Medicine Central Council Act, 1970 and not inconsistent with this Act shall have the meanings respectively assigned to them in those CHAPT ER II MENTAL ILLNESS AND CAPACITY TO MAKE MENTAL HEALTHCARE AND TREATMENT DECISIONS 3. (1) Mental illness shall be determined in accordance with such nation- ally or internationally accepted medical standards (including the latest edition of the International Classification of Disease of the World Health Organisation) as may be notified by the Central Government. (2) No person or authority shall classify a person as a person with mental illness, except for purposes directly relating to the treatment of the mental illness or in other matters as covered under this Act or any other law for the time being in force. (3) Mental illness of a person shall not be determined on the basis of,–– (a) political, economic or social status or membership of a cul- tural, racial or religious group, or for any other reason not directly relevant to mental health status of the person; (b) non-conformity with moral, social, cultural, work or politi- cal values or religious beliefs prevailing in a person’s community. (4) Past treatment or hospitalisation in a mental health establishment though relevant, shall not by itself justify any present or future determination of the person’s mental illness. (5) The determination of a person’s mental illness shall alone not imply or be taken to mean that the person is of unsound mind unless he has been de- clared as such by a competent court. 102 of 1956. 48 of 1970. Determina- tion of mental illness. Ex-583/2017 5 3 of 1956. 102 of 1956. 4. (1) Every person, including a person with mental illness shall be deemed to have capacity to make decisions regarding his mental healthcare or treatment if such person has ability to— (a) understand the information that is relevant to take a deci- sion on the treatment or admission or personal assistance; or (b) appreciate any reasonably foreseeable consequence of a de- cision or lack of decision on the treatment or admission or personal assistance; or (c) communicate the decision under sub-clause (a) by means of speech, expression, gesture or any other means. (2) T he informa tion refer red to in sub-section (1) shall be given to a person using simple language, which such person understands or in sign language or visual aids or any other means to enable him to understand the information. (3) Where a person makes a decision regarding his mental healthcare or treatment which is perceived by others as inappropriate or wrong, that by itself, shall not mean that the person does not have the capacity to make mental healthcare or treatment decision, so long as the per son has the capa city to ma ke mental healthcare or treatment decision under sub-section (1). CHAPTER III ADVANCE DIRECTIVE 5. (1) Every person, who is not a minor, shall have a right to make an advance directive in writing, specifying any or all of the following, namely:–– (a) the way the person wishes to be cared for and treated for a mental illness; (b) the way the person wishes not to be cared for and treated for a mental illness; (c) t he individual or individuals, in or der of precedence, he wants to appoint as his nominated representative as provided under section 14. (2) An advance directive under sub-section (1) may be made by a person ir respective of his past mental illness or treatment for the same. (3) An advance directive made under sub-section (1), shall be invoked only when such person ceases to have capacity to make mental healthcar e or treatment decisions and shall remain effective until such person regains capacity to make mental healthcare or treatment decisions. (4) Any decision made by a person while he has the capacity to make mental healthcare and treatment decisions shall over-ride any previously written advance directive by such person. (5) Any advance directive made contrary to any law for the time being in force shall beab initio void. 6. An advance directive shall be made in the manner as may be specified by the regulations made by the Central Authority. Capacity to make mental healthcare and treatment decisions. Advance directive. Manner of making advance Ma inte- nance of online register Ex-583/20176 7. Subject to the provisions contained in clause (a) of sub-section (1) of section 91, every Board shall maintain an online register of all advance direc- tives registered with it and make them available to the concerned mental health professionals as and when required. 8.(1) An advance directive made under section 6 may be revoked, amended or cancelled by the person who made it at any time. (2) The procedure for revoking, amending or cancelling an advance di- rective shall be the same as for making an advance directive under section 6. 9.The advance directive shall not apply to the emergency treatment given under section 103 to a person who made the advance directive. 10. It shall be the duty of every medical officer in charge of a mental health establishment and the psychiatrist in cha rge of a person’s treatment to propose or give treatment to a person with mental illness, in accordance with his valid advance directive, subject to section 11. 11. (1) Where a mental health professional or a relative or a care-giver of a person desires not to follow an advance directive while treating a person with mental illness, such mental health professional or the relative or the care-giver of the person shall make an application to the concerned Board to review, alter, modify or cancel the advance directive. (2) Upon receipt of the application under sub-section (1), the Board shall, after giving an opportunity of hearing to all concerned parties (including the person whose advance directive is in question), either uphold, modify, alter or cancel the a dvance directive a fter ta king into consideration the following, namely:–– (a) whether the advance directive was made by the person out of his own free will and free from force, undue influence or coer- cion; or (b) whether the person intended the advance directive to apply to the present circumstances, which may be different from those an- ticipated; or (c) whether the person was sufficiently well informed to make the decision; or (d) whether the person had capacity to make decisions relating to his mental healthcare or treatment when such advanced directive was made; or (e) whether the content of the advance directive is contrary to other laws or constitutional provisions. (3) The person writing the advance directive and his nominated represen- tative shall have a duty to ensure that the medical officer in charge of a mental health establishment or a medical practitioner or a mental health professional, as the case may be, has access to the advance directive when required.Manner of making advance directive Ma inte- nance of online register. Revocation, amendment or cancella- tion of advance directive. Advance directive not to apply to emer- gency treatment. Power to review, alter, modify or cancel advance directive. Ex-583/2017 7 (4) The legal guardian shall have right to make an advance directive in writing in respect of a minor and all the provisions relating to advance directive, mutatis mutandis, shall apply to such minor till such time he attains majority. 12. (1) The Central Authority shall regularly and periodically review the use of advance directives and make recommendations in respect thereof. (2) The Central Authority in its review under sub-section (1) shall give specific consideration to the procedure for making an advance directive and also examine whether the existing procedure protects the rights of persons with men- tal illness. (3) The Central Authority may modify the procedure for making an ad- vance directive or make additional regulations regarding the procedure for ad- vance directive to protect the rights of persons with mental illness. 13. (1) A medical practitioner or a mental health professional shall not be held liable for any unforeseen consequences on following a valid advance directive. (2) The medical practitioner or mental health professional shall not be held liable for not following a valid advance directive, if he has not been given a copy of the valid advance directive. CHAPTER IV NOMINATED REPRESENTATIVE 14.(1) Notwithstanding anything contained in clause (c) of sub-section (1) of section 5, every person who is not a minor, shall have a right to appoint a nominated representative. (2) The nomination under sub-section (1) shall be made in writing on plain paper with the person’s signature or thumb impression of the person re- ferred to in that sub-section. (3) The person appointed as the nominated representative shall not be a minor, be competent to discharge the duties or perform the functions assigned to him under this Act, and give his consent in writing to the mental health profes- sional to discharge his duties and perform the functions assigned to him under this Act. (4) Where no nominated representative is appointed by a person under sub-section (1) the following persons for the purposes of this Act in the order of precedence shall be deemed to be the nominated representative of a person with mental illness, namely:–– (a) the individual appointed as the nominated representative in the advance directive under clause (c) of sub-section (1) of section 5; or (b) a relative, or if not available or not willing to be the nomi- nated representative of such person; or (c) a care-giver, or if not available or not willing to be the nomi- nated representative of such person; or (d) a suitable person appointed as such by the concerned Board; or (e) if no such person is available to be appointed as a nomi- nated representative, the Board shall appoint the Director, Depart- ment of Social Welfare, or his designated representative, as the nomi- nated representative of the person with mental illness: Review of advance directives. Liability of medical health professional in relation to advance directive. Appoint- ment and revocation of nomi- nated repr esen ta- tive.Ex-583/20178 Provided that a person representing an organisation registered under the Societies Registration Act, 1860 or any other law for the time being in force, working for persons with mental illness, may temporarily be engaged by the men- tal health professional to discharge the duties of a nominated representative pending appointment of a nominated representative by the concerned Board. (5) The representative of the organisation, referred to in the proviso to sub-section (4), may make a written application to the medical officer in-charge of the mental health establishment or the psychiatrist in-charge of the person’s treatment, and such medical officer or psychiatrist, as the case may be, shall ac- cept him as the temporary nominated representative, pending appointment of a nominated representative by the concerned Board. (6) A person who has appointed any person as his nominated representa- tive under this section may revoke or alter such appointment at any time in accor- dance with the procedure laid down for making an appointment of nominated representative under sub-section (1). (7) The Board may, if it is of the opinion that it is in the interest of the person with mental illness to do so, revoke an appointment made by it under this section, and appoint a different representative under this section. (8) The appointment of a nominated representative, or the inability of a person with menta l illness to appoint a nominated representative, shall not be construed as the lack of capacity of the person to take decisions about his mental healthcare or treatment. (9) All persons with mental illness shall have capacity to make mental healthcare or treatment decisions but may require varying levels of support from their nominated representative to make decisions. 15. (1) Notwithstanding anything contained in section 14, in case of mi- nor s, the legal guardian shall be their nominated repr esentative, unless the concerned Board orders otherwise under sub-section (2). (2) Where on an application made to the concerned Board, by a mental health professional or any other person acting in the best interest of the minor, and on evidence presented before it, the concerned Board is of the opinion that,–– (a) the legal guardian is not acting in the best interests of the minor; or (b) the legal guardian is otherwise not fit to act as the nomi- nated representative of the minor, it may appoint, any suitable indi- vidual who is willing to act as such, the nominated representative of the minor with mental illness: Provided that in case no individual is available for appointment as a nomi- nated representative, the Board shall appoint the Director in the Department of Social Welfare of the State in which such Board is located, or his nominee, as the nominated representative of the minor with mental illness. 16. The Board, on an application made to it by the person with mental illness, or by a relative of such person, or by the psychiatrist responsible for the car e of such person, or by the medical officer in-charge of the mental health establishment where the individual is admitted or proposed to be admitted, may21 of 1860. Revocation, alteration, etc. of nomonated repr esen ta- tive by Board. Nominated repr esen ta- tive of minor. Ex-583/2017 9 revoke, alt er or modify the order made under clause (e) of sub-section (4 ) of section 14 or under sub-section (2) of section 15. 17. While fulfilling his duties under this Act, the nominated representa- tive shall–– (a) consider the current and past wishes, the life history, values, cultural background and the best interests of the person with mental illness; (b) give particular credence to t he views of the person with mental illness to the extent that the person understands the nature of the decisions under consideration; (c) provide support to the person with mental illness in making treatment decisions under section 89 or section 90; (d) have right to seek information on diagnosis and treatment to provide adequate support to the person with mental illness; (e) have access to the family or home based rehabilitation ser- vices as provided under clause (c) of sub-section (4) of section 18 on behalf of and for the benefit of the person with mental illness; (f) be involved in discharge planning under section 98; (g) apply to the mental health establishment for admission un- der section 87 or section 89 or section 90; (h) apply to the concerned Board on behalf of the person with mental illness for discharge under section 87 or section 89 or section 90; (i) apply to the concerned Board against violation of rights of the person with mental illness in a mental health establishment; (j) appoint a suitable attendant under sub-section (5) or sub- section (6) of section 87; (k) have the right to give or withhold consent for research un- der circumstances mentioned under sub-section (3) of section 99. CHAPTER V RIGHTS OF PERSONS WITH MENTAL ILLNESS 18. (1) Every person shall have a right to access mental healthcare and treatment from mental health services run or funded by the appropriate Govern- ment. (2) The right to access mental healthcare and treatment shall mean men- tal health services of affordable cost, of good quality, available in sufficient quan- tity, accessible geographically, without discrimination on the basis of gender, sex, sexual orientation, religion, culture, caste, social or political beliefs, class, dis- ability or any other basis and provided in a manner that is acceptable to persons with mental illness and their families and care-givers. (3) The appropriate Government shall make sufficient provision as may be necessary, for a range of services required by persons with mental illness. (4) Without prejudice to the generality of range of services under sub- section (3), such services shall include–– (a) provision of acute mental healthcare services such as out- patient and inpatient services; (b) provision of half-way homes, sheltered accommodation, Duties of nominated repr esen ta- tive. Right to access mental health care. Ex-583/201710 supported accommodation as may be prescribed; (c) provision for mental health services to support family of person with mental illness or home based rehabilitation; (d) hospital and community based rehabilitation establishments and services as may be prescribed; (e) provision for child mental health services and old age men- tal health services. (5) The appropriate Government shall,— (a) integrate mental health services into general healthcare ser- vices at all levels of healthcare including primary, secondary and tertiary healthcare and in all health programmes run by the appro- priate Government; (b) provide treatment in a manner, which supports persons with mental illness to live in the community and with their families; (c) ensure that the long term care in a mental health establish- ment for treatment of mental illness shall be used only in excep- tional circumstances, for as short a duration as possible, and only as a last resort when appropriate community based treatment has been tried and shown to have failed; (d) ensure that no person with mental illness (including chil- dren and older persons) shall be required to travel long distances to access mental health services and such services shall be available close to a pla ce wher e a person with mental illness resides; (e) ensure that as a minimum, mental health services run or funded by Government shall be available in each district; (f) ensure, if minimum mental health services specified under s u b -cla u s e (e) of s ub -s ect ion (4 ) a re not a va ila b le in t he dis t r ict wher e a person with mental illness resides, that the person with mental illness is entitled to access any other mental health service in the district and the costs of treatment at such establishments in that dis- trict will be borne by the appropriate Government: Provided that till such time the services under this sub-section are made available in a health establishment run or funded by the appropriate Govern- ment, the appropriate Government shall make rules regarding reimbursement of costs of treatment at such mental health establishment. (6) The appropriate Government shall make available a range of appro- priate mental health services specified under sub-section (4) of section 18 at all general hospitals run or funded by such Government and basic and emergency mental healthcare services shall be available at all community health centres and upwards in the public health system run or funded by such Government. (7) Persons with mental illness living below the poverty line whether or not in possession of a below poverty line card, or who are destitute or homeless shall be entitled to mental health treatment and services free of any charge and at no financial cost at all mental health establishments run or funded by the appro- priate Government and at other mental health establishments designated by it. (8) The appropriate Government shall ensure that the mental health ser- vices shall be of equal quality to other general health services and no discrimina- tion be made in quality of services provided to persons with mental illness.Ex-583/2017 11 (9) The minimum quality standards of mental health services shall be as specified by regulations made by the State Authority. (10) Without prejudice to the generality of range of services under sub- section (3) of section 18, the appropriate Government shall notify Essential Drug List and all medicines on the Essential Drug List shall be made available free of cost to all persons with mental illness at all times at health establishments run or funded by the appropriate Government starting from Community Health Centres and upwards in the public health system: Provided that where the health professional of ayurveda, yoga, unani, siddha, homoeopathy or naturopathy systems recognised by the Central Government are available in a ny health establishment, the essential medicines from any similar list relating to the appropriate ayurvada, yoga, unani, siddha, homoeopathy or naturopathy systems shall also be made available free of cost to all persons with mental illness. (11) T he appropriate Government shall take measures to ensure that necessary budgetary provisions in terms of adequacy, priority, progress and eq- uity are made for effective implementation of the provisions of this section. Explanation.—For the purposes of sub-section (11), the expressions–– (i) “adequacy” means in terms of how much is enough to off- set inflation; (ii) “priority” means in terms of compared to other budget heads; (iii) “ equity” means in terms of fair allocation of resour ces taking into account the health, social and economic burden of men- tal illness on individuals, their families and care-givers; (iv) “progress” means in terms of indicating an improvement in the State’s response. 19. (1) Every person with mental illness shall,–– (a) have a right to live in, be part of and not be segregated from society; and (b) not cont inue to r emain in a mental health establishment merely because he does not have a family or is not accepted by his family or is homeless or due to absence of community based facilities. (2) Where it is not possible for a mentally ill person to live with his family or relatives, or where a mentally ill person has been abandoned by his family or relatives, the appropriate Government shall provide support as appro- priate including legal aid and to facilitate exercising his right to family home and living in the family home. (3) The appropriate Government shall, within a reasonable period, pro- vide for or support the establishment of less restrictive community based estab- lishments including half-way homes, group homes and the like for persons who no longer require treatment in more restrictive mental health establishments such as long stay mental hospitals.Right to community living. Ex-583/201712 20. (1) Every person with mental illness shall have a right to live with dignity. (2) Every person with mental illness shall be protected from cruel, inhu- man or degrading treatment in any mental health establishment and shall have the following rights, namely:— (a) to live in safe and hygienic environment; (b) to have adequate sanitary conditions; (c) to have reasonable facilities for leisure, recreation, educa- tion and religious practices; (d) to privacy; (e) for proper clothing so as to protect such person from expo- sure of his body to maintain his dignity; (f) to not be forced to undertake work in a mental health estab- lishment and to r eceive appropr iate remuneration for work when underta ken; (g) to have adequate provision for preparing for living in the community; (h) to have adequate provision for wholesome food, sanita- tion, space and access to articles of personal hygiene, in particular, women’s personal hygiene be adequately addressed by pr oviding access to items that may be required during menstruation; (i) to not be subject to compulsory tonsuring (shaving of head hair); (j) to wear own personal clothes if so wished and to not be forced to wear uniforms provided by the establishment; and (k) to be protected from all forms of physical, verbal, emo- tional and sexual abuse. 21. (1) Every person with mental illness shall be treated as equal to per- sons with physical illness in the provision of all healthcare which shall include the following, namely:– (a) there shall be no discrimination on any basis including gen- der, sex, sexual orientation, religion, culture, caste, social or politi- cal beliefs, class or disability; (b) emergency facilities and emergency services for mental ill- ness shall be of the same quality and availability as those provided to persons with physical illness; (c) persons with mental illness shall be entitled to the use of ambulance services in the same manner, extent and quality as pro- vided to persons with physical illness; (d) living conditions in health establishments shall be of the same manner, extent and quality as provided to persons with physi- cal illness; and (e) any other health services provided to persons with physical illness shall be provided in same manner, extent and quality to per- sons with mental illness. (2) A child under the age of three years of a woman receiving care, treat- ment or rehabilitation at a mental health establishment shall ordinarily not be separated from her during her stay in such establishment: Right to protection from cruel, inhuman and degrading treatment. Right to equality and nondis- crimination.Ex-583/2017 13 Provided that where the treating Psychiatrist, based on his examination of the woman, and if appropriate, on information provided by others, is of the opinion that there is risk of harm to the child from the woman due to her mental illness or it is in the interest and safety of the child, the child shall be temporarily separated from the woman during her stay at the mental health establishment: Pr ovided further that the woman shall continue to have access to the child under such supervision of the staff of the establishment or her family, as may be appropriate, during the period of separation. (3) The decision to separate the woman from her child shall be reviewed every fifteen days during the woman's stay in the mental health establishment and separation shall be terminated as soon as conditions which required the separa- tion no longer exist: Provided that any separation permitted as per the assessment of a mental health professional, if it exceeds thirty days at a stretch, shall be required to be approved by the respective Authority. (4) Every insurer shall make provision for medical insurance for treat- ment of mental illness on the same basis as is available for treatment of physical illness. 22. (1) A person with mental illness and his nominated representative shall have the rights to the following information, namely:–– (a) the provision of this Act or any other law for the time being in force under which he has been admitted, if he is being admitted, and the criteria for admission under that provision; (b) of his right to make an application to the concerned Board for a review of the admission; (c) the nature of the person’s mental illness and the proposed treatment plan which includes information about treatment proposed and the known side effects of the proposed treatment; (d) receive the information in a language and form that such person receiving the information can understand. (2) In case complete information cannot be given to the person with men- tal illness at the time of the admission or the start of treatment, it shall be the duty of the medical officer or psychiatrist in-charge of the person’s care to ensure that full information is provided promptly when the individual is in a position to re- ceive it: Provided tha t where the information has not been given to the person with mental illness at the time of the admission or the start of treatment, the medical officer or psychiatrist in charge of the person’s care shall give the infor- mation to the nominated representative immediately. 23. (1) A person with mental illness shall have the right to confidentiality in resp ect of his menta l health, mental healthcare, treatment a nd physical healthcare. (2) All health professionals providing care or treatment to a person with mental illness shall have a duty to keep all such information confidential which has been obtained during care or treatment with the following exceptions, namely:–– (a) release of information to the nominated representative to enable him to fulfil his duties under this Act;Right to information. Right to confidenti- ality. Ex-583/201714 (b) release of information to other mental health professionals and other health professionals to enable them to provide care and treatment to the person with mental illness; (c) release of information if it is necessary to protect any other person from harm or violence; (d) only such information that is necessary to protect against the harm identified shall be released; (e) release only such information as is necessar y to prevent threat to life; (f) release of information upon an order by concerned Board or the Central Authority or High Court or Supreme Court or any other statutory authority competent to do so; and (g) release of information in the interests of public safety and s e c u r i t y. 24. (1) No photograph or any other information relating to a person with mental illness undergoing treatment at a menta l health establishment shall be released to the media without the consent of the person with mental illness. (2) The right to confidentiality of person with mental illness shall also apply to all information stored in electronic or digital format in real or virtual spa ce. 25. (1) All persons with mental illness shall have the right to access their basic medical records as may be prescribed. (2) The mental health professional in charge of such records may with- hold specific information in the medical records if disclosure would result in,–– (a) serious mental harm to the person with mental illness; or (b) likelihood of harm to other persons. (3) When any information in the medical records is withheld from the person, the mental health professional shall inform the person with mental ill- ness of his right to apply to the concerned Board for an order to release such information. 26. (1) A person with mental illness admitted to a mental health estab- lishment shall have the right to refuse or receive visitors and to refuse or receive and make telephone or mobile phone calls at reasonable times subject to the norms of such mental health establishment. (2) A person with mental illness admitted in a mental health establish- ment may send and receive mail through electronic mode including through e-mail. (3) Where a person with mental illness informs the medical officer or mental health professional in charge of the mental health establishment that he does not want to receive mail or email from any named person in the community, the medica l officer or menta l health pr ofessional in charge may restrict such communication by the named person with the person with mental illness. (4) Nothing contained in sub-sections (1) to (3) shall apply to visits from, telephone calls to, and from mail or e-mail to, and from individuals, specified under clauses (a) to (f) under any circumstances, namely:–– (a) any Judge or officer authorised by a competent court; (b) members of the concerned Board or the Central Authority or the State Authority; Restriction on relcase of informa- tion in respect of mental illness. Right to accdess medical records. Right to personal contacts adn communica- tion.Ex-583/2017 15 (c) any member of the Parliament or a Member of State Legis- la tu re; (d) nominated representative, lawyer or legal representative of the person; (e) medical practitioner in charge of the person’s treatment; (f) any other person authorised by the appropriate Government. 27. (1) A person with mental illness sha ll be entitled to r eceive free legal services to exercise any of his rights given under this Act. (2) It shall be the duty of magistrate, police officer, person in charge of such custodial institution as may be prescribed or medical officer or mental health professional in charge of a mental health establishment to inform the person with mental illness tha t he is entitled to free lega l services under the Lega l Services Authorities Act, 1987 or other relevant laws or under any order of the court if so ordered and provide the contact details of the availability of services. 28. (1) Any person with mental illness or his nominated representative, shall have the right to complain regarding deficiencies in provision of care, treat- ment and services in a mental health establishment to,— (a) the medical officer or mental health professional in charge of the establishment and if not satisfied with the response; (b) the concerned Board and if not satisfied with the response; (c) the State Authority. (2) The provisions for making complaint in sub-section (1), is without prejudice to the rights of the person to seek any judicial remedy for violation of his rights in a mental health establishment or by any mental health professional either under this Act or any other law for the time being in force. CHAPTER VI DUTIES OF APPROPRIATE G OVERNMENT 29. (1) The appropriate Government shall have a duty to plan, design and implement progr ammes for the promotion of mental health and pr evention of mental illness in the country. (2 ) Without prejudice to the generality of the pr ovisions contained in sub-section (1), the appropriate Government shall, in particular, plan, design and implement public health programmes to reduce suicides and attempted suicides in the country. 30. The appropriate Government shall take all measures to ensure that,— (a) the provisions of this Act are given wide publicity through public media, including television, radio, print and online media at regular intervals; (b) the programmes to reduce stigma associated with mental illness are planned, designed, funded and implemented in an effec- tive manner; (c) the appropriate Government officials including police of- ficers and other officers of the appropriate Government are given periodic sensitisation and awareness training on the issues under this Act. Right to legal aid. Right to make complaints about deficiencies in provision or services. Promotion of mental health and preven tive programme. Creating awarencess about mental health and illness and reducing stigma associated with mental illness.39 of 1987. Ex-583/201716 31. (1) The appropriate Government shall take measures to address the human resource requirements of mental health services in the country by planning, developing and implementing educational and training programmes in collaboration with institutions of higher education and training, to increase the human resources available to deliver mental health interventions and to im- prove the skills of the available human resources to better address the needs of persons with mental illness. (2) The appropriate Government shall, at the minimum, train all medical officers in public healthcare establishments and all medical officers in the pris- ons or jails to provide basic and emergency mental healthcare. (3) The appropriate Government shall make efforts to meet internation- ally accepted guidelines for number of mental health professionals on the basis of population, within ten years from the commencement of this Act. 32. The appropria te Government sha ll take all measures to ensure effec- tive co-ordination between services provided by concerned Ministries and De- partments such as those dealing with health, law, home affairs, human resources, social justice, employment, education, women and child development, medical education to address issues of mental health care. CHAPTER VII C ENTRAL M ENTAL H EALTH A UTHORITY 33. The Central Government shall, within a period of nine months from the date on which this Act receives the assent of the President, by noti- fication, establish, for the purposes of this Act, an Authority to be known as the Central Mental Health Authority. 34. (1) The Central Authority shall consist of the following, namely:–– (a) Secretary or Additional Secretary to the Government of India in the Department of Health and Family Welfare––chairperson ex officio; (b) Joint Secretary to the Government of India in the Depart- ment of Health and Family Welfare, in charge of mental health–– member ex officio; (c) Joint Secretary to the Government of India in the Depart- ment of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Ho- meopathy— member ex officio; (d) Dir ector Gener al of Health S ervices––member ex officio; (e) Joint Secretary to the Government of India in the Depart- ment of Disability Affairs of the Ministry of Social Justice and Em- powerment–– member ex officio; (f) Joint Secretary to the Government of India in the Ministry of Women and Child Development–– member ex officio; (g) Directors of the Central Institutions for Mental Health–– members ex officio; (h) such other ex officio representatives from the relevant Cen- tral Government Ministries or Departments;Appropriate Government to take measures as regard to human resource develop- ment and training, etc. Co- or di na ti on within appropriate Govern- ment. Establish- ment of Central Authority. Composi- tion of Central Authority. Ex-583/2017 17 (i) one mental healt h professional a s defined in item (iii) of clause (r) of sub-section (1) of section 2 having at least fifteen years experience in the field, to be nominated by the Central Government— memb er ; (j) one psychiatric social worker having at least fifteen years experience in the field, to be nominated by the Central Government– memb er ; (k) one clinical psychologist having at least fifteen years expe- rience in the field, to be nominated by the Central Government–– memb er ; (l) one mental health nurse having at least fifteen years experi- ence in the field of mental health, to be nominated by the Central Gover nment –– memb er ; (m) t wo persons representing persons who have or have had mental illness, to be nominated by the Central Government––mem- bers; (n) two persons representing care-givers of persons with men- tal illness or organisations representing care-givers, to be nomi- nated by the Central Government—members; (o) two persons representing non-governmental organisations which provide services to persons with mental illness, to be nomi- nated by the Central Government––members; (p) two persons representing areas relevant to mental health, if cons idered necessary. (2) The members referred to in clauses (h) to (p) of sub-section (1), shall be nominated by the Central Government in such manner as may be prescribed. 35. (1) The members of the Central Authority referred to in clauses (h) to (p) of sub-section (1) of section 34 shall hold office as such for a term of three years from the date of nomination and shall be eligible for reappointment: Provided that a member shall not hold office as such after he has attained the age of seventy years. (2) The chairperson and other ex officio members of the Authority shall hold office assuch chairperson or member, as the case may be, so long as he holds the office by virtue of which he is nominated. (3) The salaries and allowances payable to, and the other terms and con- ditions of service of, the chairperson and other members shall be such as may be pr escr ibed. 36.A member of the Central Authority may, by notice in writing under his hand addressed to the Central Government, resign his office: Provided that a member shall, unless he is permitted by the Central Gov- ernment to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly ap- pointed as his successor enters upon the office or until the expiry of his term of office, whichever is the earliest. 37. The Central Government shall, within two months from the date of occurrence of any vacancy by reason of death, resignation or removal of a mem- Ter m of office, salaries and allowances of chairper- son and members. Resignation. Filling of vacancies.Ex-583/201718 ber of the Authority and three months before the superannuation or completion of the term of office of any member of that Authority, make nomination for filling up of the vacancy. 38. No act or proceeding of the Central Authority shall be invalid merely by reason of— (a) any vacancy in, or any defect in the constit ution of, the Authority; or (b) any defect in the appointment of a person as a member of the Authority; or (c) any irregularity in the procedure of the Authority not affect- ing the merits of the case. 39. Any member having any direct or indirect interest, whether pecuni- ary or otherwise, in any matter coming up for consideration at a meeting of the Central Authority, shall, as soon as possible after the relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the Central Authority, and the member shall not take any part in any deliberation or decision of the Author- ity with respect to that matter. 40. (1) There shall be a chief executive officer of the Authority, not be- low the rank of the Director to the Government of India, to be appointed by the Central Government. (2) The Authority may, with the approval of the Central Government, determine the number, nature and categories of other officers and employees re- quired by the Central Authority in the discharge of its functions. (3) The salaries and allowances payable to, and the other terms and con- ditions of service (including the qualifica tions, experience and manner of a p- pointment) of, the chief executive officer and other officers and employees of the Central Authority shall be such as may be specified by regulations with the ap- proval of the Central Government. 41. (1) The chief executive officer sha ll be the legal r epresentative of the Central Authority and shall be responsible for— (a) the day-to-day administration of the Central Authority; (b) implementing the work programmes and decisions adopted by the Central Authority; (c) drawing up of proposal for the Central Authority’s work programmes; (d) the preparation of the statement of revenue and expenditure and the execution of the budget of the Central Authority. (2) Every year, the chief executive officer shall submit to the Central Authority for approval— (a) a general report covering all the activities of the Central Authority in the previous year; (b) programmes of work; (c) the annual accounts for the previous year; and (d) the budget for the coming year. (3) The chief executive officer shall have administrative control over the officers and other employees of the Central Authority.Vacancies, etc, not to invalidate proceedings of Central Authority. Member not to partici- pate in meetings in certain cases. Officers and other employees of Central Authority. Functions of chief executive officer of Central Authority. Ex-583/2017 19 42. On the establishment of the Central Authority— (a) all the assets and liabilities of the Central Authority for Mental Health Services constituted under sub-section (1) of section 3 of the Mental Health Act, 1987 shall stand transferred to, and vested in, the Central Authority. Explanation.—The assets of such Central Authority for Mental Health Services shall be deemed to include all rights and powers, and all pr operties, whether movable or immovable, including, in particular, cash balances, deposits and all other interests and rights in, or arising out of, such properties as may be in the possession of such Unique Identification Authority of India and all books of account and other documents relating to the same; and liabilities shall be deemed to include all debts, liabilities and obligations of whatever kind; (b) without prejudice to the provisions of clause (a), all data and information collected during enrolment, all details of au- thentication performed, debts, obligations and liabilities incurr ed, all contracts entered into and all matters and things engaged to be done by, with or for such Central Authority for Mental Health Ser- vices immediately before that day, for or in connection with the pur- pose of the said Central Authority for Mental Health Services, shall be deemed to have been incurred, entered into or engaged to be done by, with or for, the Central Authority; (c) all sums of money due to the Central Authority for Mental Health Services immediately before that day shall be deemed to be due to the Central Authority; and (d) all suits and other legal proceedings instituted or which could have been instituted by or against such Central Authority for Mental Health Services immediately before that day may be continued or may be instituted by or against the Central Authority. 43. (1) The Central Authority shall–– (a) register all mental health establishments under the control of the Central Government and maintain a register of all mental health establishments in the country based on information provided by all State Mental Health Authorities of registered establishments and com- pile update and publish (including online on the internet) a register of such establishments; (b) develop quality and service provision norms for different types of mental health establishments under the Central Government; (c) supervise all mental health establishments under the Cen- tral Government and receive complaints about deficiencies in provi- sion of services; (d) maintain a national register of clinical psychologists, men- tal health nurses and psychiatric social workers based on informa- tion provided by all State Authorities of persons registered to work as mental health professionals for the purpose of this Act and pub- lish the list (including online on the internet) of such registered mental health professionals; Tr ansfer of assets, liabilites of Central Authority.14 of 1987. Functions of Central Authority. Ex-583/201720 (e) train all persons including law enforcement officials, men- tal health professionals and other health professionals about the provisions and implementation of this Act; (f) advise the Central Government on all matters relating to mental healthcare and services; (g) discharge such other functions with respect to matters relat ing to mental health as the Central Government may decide: Provided that the mental health establishments under the control of the Central Government, before the commencement of this Act, registered under the Mental Health Act, 1987 or any other law for the time being in force, shall be deemed to have been registered under the provisions of this Act and copy of such registration shall be furnished to the Central Authority. (2) T he procedure for registra tion (including the fees to be levied for such registration) of the mental health establishments under this section shall be such as may be prescribed by the Central Government. 44. (1) The Central Author ity shall meet at such times (not less than twice in a year) and places and shall observe such rules of procedure in regard to the transaction of business at its meetings (including quorum at such meetings) as may be specified by regulations made by the Central Authority. (2) If the chairperson, for any reason, is unable to attend a meeting of the Central Authority, the senior-most member shall preside over the meeting of the Authority. (3) All qu estions which come up befor e any meeting of the Authority shall be decided by a majority of votes by the members present and voting and in the event of an equality of votes, the chairperson or in his absence the member presiding over shall have a second or casting vote. (4) All decisions of the Central Authority shall be authenticated by the signature of the chairperson or any other member authorised by the Central Au- thority in this behalf. (5) If any member, who is a director of a company and who as such director, has any direct or indirect pecuniary interest in any manner coming up for consideration at a meeting of the Central Authority, he shall, as soon as pos- sible after relevant circumstances have come to his knowledge, disclose the na- ture of his interest at such meeting and such disclosure shall be recorded in the proceedings of the Authority, and the member shall not take part in any delibera- tion or decision of the Authority with respect to that matter. CHAPTER VIII STATE M ENTAL H EALTH A UTHORITY 45.Every State Government shall, within a period of nine months from the date on which this Act receives the assent of the President, by noti- fication, establish, for the purposes of this Act, an Authority to be known as the State Mental Health Authority. 14 of 1987. Meetings of Central Authority. Establish- ment of State Authority. Ex-583/2017 21 46. (1) The State Authority shall consist of the following chairperson and memb er s:— (a ) S ecr et a r y or P r incip a l S ecr et a r y in t he Dep ar t ment of Hea lt h of State Government––chairperson ex officio; (b) Joint Secretary in the Department of Health of the State Government, in charge of mental health––member ex officio; (c) Director of Health Services or Medical Education––mem- ber ex officio; Meetings of (d) Joint Secretary in the Department of Social Welfare of the State Government— member ex officio; (e) such other ex officio representatives from the relevant State Government Ministries or Departments; (f) Head of any of the Mental Hospitals in the State or Head of Department of Psychiatry at any Government Medical College, to be nominated by the State Government––member; (g) one eminent psychiatrist from the State not in Government service to be nominated by the State Government––member; (h) one mental health professional as defined in item (iii) of clause (q) of sub-section (1) of section 2 having at least fifteen years experience in the field, to be nominated by the State Government— memb er; (i) one psychiatric social worker having at least fifteen years experience in the field, to be nominated by the State Government–– memb er ; (j) one clinical psychologist having at least fifteen years ex- p erience in the field, t o be nomina ted by t he Sta te Government––member; (k) one mental health nurse having at least fifteen years experi- ence in the field of mental health, to be nominated by the State Gov- er nment –– memb er ; (l) two persons r epr esenting persons who ha ve or have had mental illness, to be nominated by the State Government––member; (m) two persons representing care-givers of persons with men- tal illness or organisations representing care-givers, to be nomi- nated by the State Government––members; (n) two persons representing non-governmental organisations which provide services to persons with mental illness, to be nomi- nated by the State Government—members. (2) The members referred to in clauses (e) to (n) of sub-section (1), shall be nominated by the State Government in such manner as may be prescribed. 47. (1) The members of the State Authority referred to in cla uses (e) to (n) of sub-section (1) of section 46 shall hold office as such for a term of three years from the date of nomination and shall be eligible for reappointment: Provided that a member shall not hold office as such after he has attained the age of seventy years. (2) The chairperson and other ex officio members of the State Authority shall hold office as such chairperson or member, as the case may be, so long as he holds the office by virtue of which he is nominated. Composi- tion of State Authority. Ter m of office, salaries and allowances of chairper- son and other members. Ex-583/201722 (3) The salaries and allowances payable to, and the other terms and con- ditions of service of, the chairperson and other members shall be such as may be pr escr ibed. 48. A member of the State Authority may, by notice in writing under his hand addressed to the State Government, resign his office: Provided that a member shall, unless he is permitted by the State Govern- ment to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly ap- pointed as his successor enters upon office or until the expiry of his term of office, whichever is the earliest. 49. The St ate Government shall, within two months from the date of occurrence of any vacancy by reason of death, resignation or removal of a mem- ber of the Authority and three months before the superannuation or completion of the term of office of any member of that Authority, make nomination for filling 50. No act or proceeding of the State Authority shall be invalid merely by reason of— (a) any vacancy in, or any defect in the constit ution of, the State Authority; or (b) any defect in the appointment of a person a s a member of the State Authority; or (c) any irregularity in the procedure of the Authority not affect- ing the merits of the case. 51. Any member having any direct or indirect interest, whether pecuni- ary or otherwise, in any matter coming up for consideration at a meeting of the State Authority, shall, as soon as possible after the relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the State Authority, and the member shall not take any part in any deliberation or decision of the State Authority with respect to that matter. 52. (1) There shall be a chief executive officer of the State Authority, not below the rank of the Deputy Secretary to the State Government, to be appointed by the State Government. (2) The State Authority may, with the approval of the State Government, determine the number, nature and categories of other officers and employees re- quired by the State Authority in the discharge of its functions. (3) The salaries and allowances payable to, and the other terms and con- ditions of service (including the qua lifications, experience and manner of a p- pointment) of, the chief executive officer and other officers and employees of the State Authority shall be such as may be specified by regulations with the ap- proval of the State Government. 53. (1) The chief executive officer sha ll be the lega l r epresentative of the State Authority and shall be responsible for— (a) the day-to-day administration of the State Authority; (b) implementing the work programmes and decisions adopted by the State Authority;Resignation. Filling of vacancies. Vacancies, etc., not to invalidate proceedings of State Authority. Member not to partici- pate in meetings in certain cases. Officers and other employces of State Authority. Functions of chief executive officer of State Authority. Ex-583/2017 23 (c) drawing up of proposal for the State Authority’s work programmes; (d) the preparation of the statement of revenue and expendi- ture and the execution of the budget of the State Authority. (2) Ever y yea r, the chief executive officer sha ll submit to the State Au- thority for approval— (a) a general report covering all the activities of the Authority in the previous year; (b) programmes of work; (c) the annual accounts for the previous year; and (d) the budget for the coming year. (3) The chief executive officer shall have administrative control over the officers and other employees of the State Authority. 54. On and from the establishment of the State Authority— (a) all the assets and liabilities of the State Authority for Men- tal Health Services constituted under sub-section (1) of section 4 of the Mental Health Act, 1987 shall stand transferred to, and vested in, the State Authority. Explanation.—The assets of such State Authority for Mental Health Ser- vices shall be deemed to include all rights and powers, and all properties, whether movable or immovable, including, in particular, cash balances, deposits and all other interests and rights in, or arising out of, such properties as may be in the possession of such State Authority for Mental Health Services and all books of account and other documents relating to the same; and liabilities shall be deemed to include all debts, liabilities and obligations of whatever kind; (b) without prejudice to the provisions of clause (a), all data and information collected during enrolment, all details of authenti- cation performed, debts, obligations and liabilities incurred, all con- tracts entered into and all matters and things engaged to be done by, with or for such State Authority for Mental Health Services immedi- ately before that day, for or in connection with the purpose of the said State Authority for Mental Health Services, shall be deemed to have been incurred, entered into or engaged to be done by, with or for, the State Authority; (c) all sums of money due to the State Authority for Mental Health Services immediately before that day shall be deemed to be due to the State Authority; and (d) all suits and other legal proceedings instituted or which could have been instituted by or against such State Authority for Mental Health Services immediately before that day may be contin- ued or may be instituted by or against the State Authority. 55. (1) T he State Authority shall–– (a) register all mental health establishments in the State except those referred to in section 43 and maintain and publish (including online on the internet) a register of such establishments; Tr ansfer of assets, liabilities of State Authority.14 of 1987. Functions of State Authority. Ex-583/201724 (b) develop quality and service provision norms for different types of mental health establishments in the State; (c) supervise all mental health establishments in the State and receive complaints about deficiencies in provision of services; (d) register clinical psychologists, mental health nurses and psy- chiatric social workers in the State to work as mental health profes- sionals, and publish the list of such registered mental health profes- sionals in such manner as may be specified by regulations by the State Authority; (e) train all relevant persons including law enforcement offi- cials, mental health professionals and other health professionals about the provisions and implementation of this Act; (f) discharge such other functions with respect to matters relat- ing to mental health as the State Government may decide: Provided that the mental health establishments in the State (except those referred to in section 43), registered, before the commencement of this Act, un- der the Mental Health Act, 1987 or any other law for the time being in force, shall be deemed to have been registered under the provisions of this Act and copy of such registration shall be furnished to the State Authority. (2) T he procedure for registration (including the fees to be levied for such registration) of the mental health establishments under this section shall be such as may be prescribed by the State Government. 56. (1) The State Authority shall meet at such times (not less than four times in a year) and places and shall observe such rules of procedure in regard to the transaction of business at its meetings (including quorum at such meetings) as may be specified by regulations made by the State Authority. (2) If the chairperson, for any reason, is unable to attend a meeting of the State Authority, the senior- most member shall preside over the meetings of the Authority. (3) All questions which come up before any meeting of the State Author- ity shall be decided by a majority of votes by the members present and voting and in the event of an equality of votes, the chairperson or in his absence the member presiding over shall have a second or casting vote. (4) All decisions of the State Authority shall be authenticated by the sig- nature of the chairperson or any other member authorised by the State Authority in this behalf. (5) If any member, who is a director of a company and who as such director, has any direct or indirect pecuniary interest in any manner coming up for consideration at a meeting of the State Authority, he shall, as soon as possible after relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceed- ings of the Authority, and the member shall not take part in any deliberation or decision of the State Authority with respect to that matter. 14 of 1987. Meetings of State Authority. Ex-583/2017 25 CHAPTER IX FINANCE , ACCOUNTS AND AUDIT 57. The Central Government may, after due appropriation made by Par- liament by law in this behalf, make to the Central Authority grants of such sums of money as the Central Government may think fit for being utilised for the pur- poses of this Act. 58. (1) There shall be constituted a Fund to be called the Central Mental Health Authority Fund and there shall be credited thereto— (i) any grants and loans made to the Authority by the Central Government ; (ii) all fees and charges received by the Authority under this Act; and (iii) all sums received by the Authority from such other sources as may be decided upon by the Central Government. (2) The Fund referred to in sub-section (1) shall be applied for meeting the salary, allowances and other remuneration of the chairperson, other members, chief executive officer, other officers and employees of the Authorit y a nd the expenses of the Authority incurred in the discharge of its functions and for pur- poses of this Act. 59. (1) The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government, in consultation with the Comptroller and Auditor-General of India. (2) T he accounts of the Authority sha ll be a udited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Au- thority to the Comptroller and Auditor-General of India. (3) The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the Authority shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General generally has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other docu- ments and papers and to inspect any of the office of the Authority. (4) T he accounts of the Authority a s certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon, shall be forwarded annually to the Central Government by the Authority and the Central Government shall cause the same to be laid before each House of Parliament. 60.The Central Authority shall prepare in every year, in such form and at such t ime as may be prescribed by the Central Government, an annual report giving a full account of its activities during the previous year, and copies thereof along with copies of its annual accounts and auditor ’s report shall be forwarded to the Central Government and the Central Government shall cause the same to be laid before both Houses of Parliament. Grants by Central Government to Central Authority. Central Mental Health Authority Fund. Accounts and audit of Central Authority. Annual report of Central Authority. Ex-583/201726 61. The State Government may, after due appropriation made by State Legislature by law in this behalf, make to the State Authority grants of such sums of money as the State Government may think fit for being utilised for the pur- poses of this Act. 62. (1) There shall be constituted a Fund to be called the State Mental Health Authority Fund and there shall be credited thereto— (i) any grants and loa ns made to the State Authorit y by the State Government; (ii) all fees and charges received by the Authority under this Act; and (iii) all sums received by the State Authority from such other sources as may be decided upon by the State Government. (2) The Fund referred to in sub-section (1) shall be applied for meeting the salary, a llowances and other remuneration of the chairperson, other mem- bers, chief executive officer, other officers and employees of the State Authority and the expenses of the State Authority incurred in the discharge of its functions and for purposes of this Act. 63. (1) The State Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the State Government, in consultation with the Comptrol- ler and Auditor-General of India. (2) The accounts of the State Authority shall be audited by the Comptrol- ler and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the State Authority to the Comptroller and Auditor-General of India. (3) The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the State Au- thority shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General generally has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other docu- ments and papers and to inspect any of the office of the State Authority. 64. The State Authority shall prepare in every year, in such form and at such time as may be prescribed by the State Government, an annual report giving a full account of its activities during the previous year, and copies thereof along with copies of its annual accounts and auditor ’s report shall be forwarded to the State Government and the Government shall cause the same to be laid before the State Legisla ture. CHAPTER X MENTAL HEALTH ESTABLISHMENTS 65. (1) No person or organisation shall establish or run a mental health establishment unless it has been registered with the Authority under the provi- sions of this Act.Grants by State Govern- ment. State Mental Health Authority Fund. Accounts and audit of State Authority. Annual report of State Authority. Registration of mental health establish - ment. Ex-583/2017 27 Explanation.––For the purposes of this Chapter, the expression “Author- ity” means— (a) in resp ect of t he mental health establishments under the control of the Central Government, the Central Authority; (b) in respect of the mental health establishments in the State [not being the health establishments referred to in clause (a)], the State Authority. (2) Every person or organisation who proposes to establish or run a mental health establishment shall register the said establishment with the Author- ity under the provisions of this Act: Provided that the Central Government, may, by notification, exempt any category or class of existing mental health establishments from the requirement of registration under this Act. Explanation.––In case a mental health establishment ha s been r egistered under the Clinical Establishments (Registration and Regula tion) Act, 2010 or any other law for the time being in force in a State, such mental health establish- ment shall submit a copy of the said registration along with an application in such form as may be prescribed to the Authority with an undertaking that the mental health establishment fulfils the minimum standards, if any, specified by the Au- thority for the specific category of mental health establishment. (3) The Authority shall, on receipt of application under sub-section (2), on being satisfied that such mental health establishment fulfils the standards speci- fied by the Authority, issue a certificate of registration in such form as may be prescribed: Provided that till the period the Authority specifies the minimum stan- dards for differ ent ca tegories of mental healt h esta blishments, it sha ll issue a provisional certificate of registration to the mental health establishment: Provided further that on specifying the minimum standards for different categories of mental health establishments, the mental health establishment re- ferred to in the first proviso shall, within a period of six months from the date such standards are specified, submit to the Authority an undertaking stating therein that such establishment fulfils the specified minimum standards a nd on being satisfied that such establishment fulfils the minimum standards, the Authority shall issue a certificate of registration to such mental health establishment. (4) Every mental health establishment shall, for the purpose of registra- tion and continuation of registration, fulfil–– (a) the minimum standards of facilities and services as may be specified by regulations made by the Authority; (b) the minimum qualifications for the personnel engaged in such establishment as may be specified by regulations made by the Authorit y; (c) provisions for maintenance of records and reporting as may be specified by regulations made by the Authority; and (d) any other conditions as may be specified by regulations made by the Authority. 23 of 2010.Ex-583/201728 (5) The Authority may–– (a ) cla ssify mental health establishments into such different categories, as may be specified by regulations made by the Central Authorit y; (b) specify different standards for different categories of mental health establishments; (c) while specifying the minimum standards for mental health establishments, have regard to local conditions. (6) Notwithstanding anything in this section, the Authority shall, within a period of eighteen months from the commencement of this Act, by notification, specify the minimum standards for different categories of mental health estab- lishments. 66. (1) The mental health establishment shall, for the purpose of registra- tion, submit a n application, in such form, accompanied with such details and fees, as may be prescribed, to the Authority. (2) The mental health establishment may submit the application in per- son or by post or online. (3) Every mental health establishment, existing on the date of commence- ment of this Act, shall, within a period of six months from the date of constitution of the Authority, submit an application for its provisional registration to the Au- t h o r i t y. (4) The Authority shall, within a period of ten days from the date of re- ceipt of such application, issue to the mental health establishment a certificate of provisional registration in such form and containing such particulars and infor- mation as may be prescribed. (5) The Authority shall not be required to conduct any inquiry prior to issue of provisional registration. (6) The Authority shall, within a period of forty-five days from the date of provisional registration, publish in print and in digital form online, all particu- lars of the mental health establishment. (7) A provisional registration shall be valid for a period of twelve months from the date of its issue a nd be r enewa ble. (8) Where standards for particular categories of mental health establish- ments have been specified under this Act, the mental health establishments in that category shall, within a period of six months from date of notifying such stan- dards, apply for that category and obtain permanent registration. (9) The Authority shall publish the standards in print and online in digital format. (10) Until standards for particular categories of mental health establish- ments are specified under this Act, every mental health establishment shall, within thirty days before the expiry of the validity of certificate of provisional registra- tion, apply for a renewal of provisional registration. (11) If the application is made after the expiry of provisional registration, the Authority shall allow renewal of registration on payment of such fees, as may be prescribed. (12) A mental health establishment shall make an application for perma- nent registration to the Authority in such form and accompanied with such fees as may be specified by regulations. Procedure for registra- tion, inspection and inquiry of mental health establish - ments.Ex-583/2017 29 (13) The mental health establishment shall submit evidence that the es- tablishment has complied with the specified minimum standards in such manner as may be specified by regulations by the Authority. (14) As soon as the mental healt h establishment submits the r equired evidence of the mental health establishment having complied with the specified minimum standards, the Authority shall give public notice and display the same on its website for a period of thirty days, for filing objections, if any, in such manner as may be specified by regulations. (15) The Authority shall, communica te the objections, if any, received within the period referred to in sub-section (14), to the mental health establish- ment for response within such period as the Authority may determine. (16) The mental health establishment shall submit evidence of compli- ance with the standards with reference to the objections communicated to such establishment under sub-section (15), to the Authority within the specified period. (17) T he Authority shall on being satisfied that the mental health estab- lishment fulfils the specified minimum standards for registration, grant perma- nent certificate of registration to such establishment. (18) The Authority shall, within a period of forty-five days after the ex- piry of the period specified under this section, pass an order, either–– (a) grant permanent certificate of registration; or (b) reject the application after recording the reasons thereof: Provided that in case the Authority rejects the application under clause (b), it shall gra nt such period not exceeding six months, to the menta l health establishment for rectification of the deficiencies which have led to rejection of the application and such establishment may apply afresh for registration. (19) Notwithstanding anything contained in this section, if the Authority has neither communicated any objections received by it to the mental health es- tablishment under sub-section (15), nor has passed an order under sub-section (18), the registration shall be deemed to have been granted by the Authority and the Authority shall provide a permanent certificate of registration. 67. (1) T he Authority shall cause to be conducted an audit of all regis- tered mental health establishments by such person or persons (including repre- sentatives of the local community) as may be prescribed, every three years, so as to ensure that such mental health establishments comply with the requirements of minimum standards for registration as a mental health establishment. (2) The Authority may charge the mental health establishment such fee as may be prescribed, for conducting the audit under this section. (3) The Authority may issue a show cause notice to a mental health estab- lishment as to why its registration under this Act not be cancelled, if the Authority is satisfied that–– (a) the mental health establishment has failed to maintain the minimum standards specified by the Authority; or (b) the person or persons or entities entrusted with the manage- ment of the mental health establishment have been convicted of an offence under this Act; or (c) the mental health establishment violates the rights of any person with mental illness. Audit of mental health extablish- ment.Ex-583/201730 (4) The Authority may, after giving a reasonable opportunity to the men- tal health establishment, if satisfied that the mental health establishment fa lls under clause (a) or clause (b) or clause (c) of sub-section (3), without prejudice to any other action which it may take against the mental health establishment, can- cel its registration. (5) Every order made under sub-section (4) shall take effect–– (a) where no appeal has been preferred against such order, im- mediately on the expiry of the period specified for preferring of ap- peal; and (b) where the appeal has been preferred against such an order and the appeal has been dismissed, from the date of the order of dismissal. (6) The Authority shall, on cancellation of the registration for reasons to be recorded in writing, restrain immediately the mental health establishment from carrying on its operations, if there is imminent danger to the health and safety of the persons admitted in the mental health establishment. (7) The Authority may cancel the registration of a mental health estab- lishment if recommended by the Board to do so. 68. (1) The Authority may, suo motu or on a complaint received from any person with respect to non-adherence of minimum standards specified by or under this Act or contravention of any provision thereof, order an inspection or inquiry of any mental health establishment, to be made by such person as may be prescribed. (2) T he mental health establishment sha ll be entitled to be r epresented at such inspection or inquiry. (3) The Authority shall communicate to the mental health establishment the results of such inspection or inquiry and may after ascertaining the opinion of the mental health establishment, order the establishment to make necessary changes within such period as may be specified by it. (4) The mental health establishment shall comply with the order of the Authority made under sub-section (3). (5) If the mental health establishment fails to comply with the order of the Authority made under sub-section (3), the Authority may cancel the registra- tion of the mental health establishment. (6) The Authority or any person authorised by it may, if there is any reason to suspect that any person is operating a mental health establishment with- out registration, enter and search in such manner as may be prescribed, and the mental health establishment shall co-operate with such inspection or inquiry and be entitled to be represented at such inspection or inquiry. 69. Any mental health establishment aggrieved by an order of the Au- thority refusing to grant registration or renewal of registration or cancellation of registration, may, within a period of thirty days from such order, prefer an appeal to the High Court in the State: Provided that the High Court may entertain an appeal after the expiry of the said period of thirty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the period of thirty days.Inspection and inquiry. Appeal to High Court against order of Authority. Ex-583/2017 31 70. (1) Every mental health establishment shall display the certificate of registration in a conspicuous place in the mental health establishment in such manner so as to be visible to everyone visiting the mental health establishment. (2) In case the certificate is destroyed or lost or mutilated or damaged, the Authority may issue a duplicate certificate on the request of the mental health establishment and on the payment of such fees as may be prescribed. (3) The certificate of registration shall be non-transferable and valid in case of change of ownership of the establishment. (4) Any change of ownership of the mental health establishment shall be intimated to the Authority by the new owner within one month from the date of change of ownership. (5) In the event of change of category of the mental health establishment, such establishment shall surrender the certificate of registration to the Authority and the mental health establishment shall apply afresh for grant of certificate of registration in that category. 71. The Authority shall maintain in digital format a register of mental health establishments, registered by the Authority, to be called the Regis- ter of Mental Health Establishments and shall enter the particulars of the certifi- cate of registration so granted in a separate register to be maintained in such form and manner as may be prescribed. 72. (1) Every mental health establishment shall display within the establishment at conspicuous place (including on its website), the contact details including ad- dress and telephone numbers of the concerned Board. (2) Every mental health establishment shall provide the person with nec- essary forms to apply to the concerned Board and also give free access to make telephone calls to the Board to apply for a review of the admission. CHAPTER XI MENTAL HEALTH REVIEW BOARDS 73. (1) T he State Authority shall, by notification, constitute Boards to be called the Mental Health Review Boards, for the purposes of this Act. (2 ) The requisite nu mber, location and the ju risdiction of t he Boar ds shall be specified by the State Authority in consultation with the State Govern- ments concerned. (3) The constitution of the Boards by the State Authority for a district or group of districts in a State under this section shall be such as may be prescribed by the Central Government. (4) While making rules under sub-section (3), the Central Government shall have regard to the following, namely:— (a) the expected or actual workload of the Board in the State in which such Board is to be constituted; (b) number of mental health establishments existing in the State; (c) the number of persons with mental illness; (d) population in the district in which the Board is to be consti- tuted; Cer tificates, fees and register of mental health establish - ment. Ma inte- nance of register of mental health establish in digtal format. Duty of mental health establish - ment to display information. Constitution of Men tal Health Reviw Boards.Ex-583/201732 (e) geographical and climatic conditions of the district in which the Board is to be constituted. 74. (1) Each Board shall consist of–– (a) a District Judge, or an officer of the State judicial services who is qualified tobe appointed as District Judge or a retired District Judge who shall be chairperson of the Board; (b) representative of the District Collector or District Magis- trate or Deputy Commissioner of the districts in which the Board is to be constituted; (c) two members of whom one shall be a psychiatrist and the other shall be a medical practitioner. (d) two members who shall be persons with mental illness or car e-givers or persons r epresenting organisations of p ersons with mental illness or care-givers or non-governmental organisations working in the field of mental health. (2) A person shall be disqualified to be appointed as the chairperson or a member of a Board or be removed by the State Authority, if he–– (a ) ha s been convicted and sentenced to imprisonment for an of- fence which involves moral turpitude; or (b) is adjudged as an insolvent; or (c) has been removed or dismissed from the service of the Gov- ernment or a body corporate owned or controlled by the Govern- ment; or (d) has such financial or other interest as is likely to prejudice the discharge of his functions as a member; or (e) has such other disqualifications as may be prescribed by the Central Government. (3) A chairperson or member of a Board may resign his office by notice in writing under his hand addressed to the Chairperson of the State Authority and on such resignation being accepted, the vacancy shall be filled by appointment of a person, belonging to the category under sub-section (1) of section 74. 75. (1) The chairperson and members of the Board shall hold office for a term of five years or up to the age of seventy years, whichever is earlier and shall be eligible for reappointment for another term of five years or up to the age of seventy yea rs whichever is earlier. (2) The appointment of chairperson and members of every Board shall be made by the Chairperson of the State Authority. (3) The honorarium and other allowances payable to, and the other terms and conditions of service of, the chairperson and members of the Board shall be such as may be prescribed by the Central Government. 76. (1) The decisions of the Authority or the Board, as the case may be, shall be by consensus, failing which by a majority of votes of members present and voting and in the event of equality of votes, the president or the chairperson, as the case may be, shall have a second or casting vote. (2) The quorum of a meeting of the Authority or the Board, as the case may be, sha ll be thr ee members.Composi- tion of Board. Terms and conditions of ser vice of ch airper son and member s of Board. Decisions of Auth ority and Board. Ex-583/2017 33 77. (1) Any person with mental illness or his nominated representa- tive or a representative of a registered non-governmental organisation, with the consent of such a person, being aggrieved by the decision of any of the mental health establishment or whose rights under this Act have been violated, may make an application to the Board seeking redressal or appropriate relief. (2) There shall be no fee or charge levied for making such an application. (3) Every application referred to in sub-section (1) shall contain the name of applicant, his contact details, the details of the violation of his rights, the men- tal health establishment or any other place where such violation took place and the redressal sought from the Board. (4) In exceptional circumstances, the Board may accept an application made orally or over telephone from a person admitted to a mental health estab- lishment . 78. All proceedings before the Board shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code. 79. The Board shall meet at such times and places and shall observe such rules of procedure in regard to the transaction of business at its meetings as may be speci- fied by regulations made by the Central Authority. 80. (1) The Board, on receipt of an application under sub-section (1) of section 85, shall, subject to the provisions of this section, endeavour to hear and dispose of the same within a period of ninety days. (2) The Board shall dispose of an application–– (a) for appointment of nominated representative under clause (d) of sub-section (4) of section 14; (b) challenging admission of a minor under section 87; (c) challenging supported admission under sub-section (10) or sub-section (11) of section 89, within a period of seven days from the date of receipt of such applications. (3) The Board shall dispose of an application challenging supported ad- mission under section 90 within a period of twenty-one days from the date of receipt of the application. (4) The Board shall dispose of an application, other than an application referred to in sub-section (3), within a period of ninety days from the date of filing of the application. (5) The proceeding of the Board shall be held in camera. (6) The Board shall not ordinarily grant an adjournment for the hearing. (7) The parties to an application may appear in person or be represented by a counsel or a representative of their choice. (8) In respect of any application concerning a person with mental illness, the Board shall hold the hearings and conduct the proceedings at the mental health establishment where such person is admitted. (9) The Board may allow any persons other than those directly interested with the application, with the permission of the person with mental illness and the chairperson of the Board, to attend the hearing. Applica- tions to Board. Proceedings befor e Board to be judicaial proceedings. Meetings. Proceedings before Board.45 of 1860. Ex-583/201734 (10) The person with mental illness whose matter is being heard shall have the right to give oral evidence to the Board, if such person desires to do so. (11) The Board shall have the power to require the attendance and testi- mony of such other witnesses as it deems appropriate. (12) The parties to a matter shall have the right to inspect any document relied upon by any other party in its submissions to the Board and may obtain copies of the same. (13) The Board shall, within five days of the completion of the hearing, communicate its decision to the parties in writing. (14) Any member who is directly or indirectly involved in a particular case, shall not sit on the Board during the hearings with respect to that case. 81. (1) The Central Authority shall appoint an Expert Committee to pre- pare a guidance document for medical practitioners and mental health profes- sionals, containing procedures for assessing, when necessary or the capacity of persons to make mental health care or treatment decisions. (2) Every medical practitioner and mental health professional shall, while assessing capacity of a person to make mental healthcare or treatment decisions, comply with the guidance document referred to in sub-section (1) and follow the procedure specified ther ein. 82. (1) Subject to the provisions of this Act, the powers and functions of the Board shall, include all or any of the following matters, namely:–– (a) to register, review, alter, modify or cancel an advance di- r ec t i v e; ( b) t o appoi nt a nomi nat ed r epr esent at i v e; ( c) t o r ecei v e and deci de appl i cat i on f r om a per son w i t h men- t al i l l ness or hi s nomi nat ed r epr esent at i v e or any ot her i nt er est ed per son agai nst t he deci si on of medi cal of f i cer or ment al heal t h pr o- f essi onal i n char ge of ment al heal t h est abl i shment or ment al heal t h establishment under section 87 or section 89 or section 90; ( d) t o r ecei v e and deci de appl i cat i ons i n r espect non- di scl o- sur e of i nf or mat i on speci f i ed under sub- sect i on ( 3) of sect i on 25; ( e) t o adj udi cat e compl ai nt s r egar di ng def i ci enci es i n car e and ser v i c es sp ec i f i ed u n d er sec t i o n 2 8 ; ( f ) t o v i si t and i nspect pr i son or j ai l s and seek cl ar i f i cat i ons f r om t he medi cal of f i cer i n- char ge of heal t h ser v i ces i n such pr i son or jail. ( 2) W her e i t i s br ought t o t he not i ce of a B oar d or t he Cent r al A ut hor i t y or St at e A ut hor i t y, t hat a ment al heal t h est abl i shment v i ol at es t he r i ght s of per - sons w i t h ment al i l l ness, t he B oar d or t he A ut hor i t y may conduct an i nspect i on and i nqui r y and t ak e act i on t o pr ot ect t hei r r i ght s. ( 3) N ot w i t hst andi ng any t hi ng cont ai ned i n t hi s A ct , t he B oar d, i n con- sul t at i on w i t h t he A ut hor i t y, may t ak e measur es t o pr ot ect t he r i ght s of per sons with mental illness as it considers appropriate. ( 4) I f t he ment al heal t h est abl i shment does not compl y w i t h t he or der s or di r ect i ons of t he A ut hor i t y or t he B oar d or w i l f ul l y negl ect s such or der or di r ec- tion, the Authority or the Board, as the case may be, may impose penalty which may ex t end up t o f i v e l ak h r upees on such ment al heal t h est abl i shment and t he A ut hor i t y on i t s ow n or on t he r ecommendat i ons of t he B oar d may al so cancel Central Authority to appoin t Expert Committee to prepare guidance document. Powers and functions of Board. Ex-583/2017 35 the registration of such mental health establishment after giving an opportunity of being heard. 83. Any person or establishment aggrieved by the decision of the Author- ity or a Board may, within a period of thirty days from such decision, prefer an appeal to the High Court of the State in which the Board is situated: Provided that the High Court may entertain an appeal after the expiry of the said period of thirty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the period of thirty days. 84. (1) The Central Government may, make to the Central Authority grants of such sums of money as the Central Government may think fit for being utilised for the purposes of this Act. (2) The grants referred to in sub-section (1) shall be applied for,— (a) meeting the salary, allowances and other remuneration of the chairperson, members, officers and other employees of the Cen- tral Authority; (b) meeting the salary, allowances and other remuneration of the chairperson, members, officers and other employees of the Boards; and (c) the expenses of the Central Authority and the Boards in- curred in the discharge of their functions and for the purposes of this Act. CHAPTER XII A DMISSION , TREATMENT AND DISCHARGE 85. (1) For the purposes of this Act, “independent patient or an indepen- dent admission” refers to the admission of person with mental illness, to a mental health establishment, who has the capacity to make mental healthcare and treat- ment decisions or requires minimal support in making decisions. (2) All admissions in the mental health establishment shall, as far as pos- sible, be independent admissions except when such conditions exist as make sup- ported admission unavoidable. 86. (1) Any person, who is not a minor and who considers himself to ha ve a mental illness and desires to be admitted to any mental health establishment for treatment may request the medical officer or mental health professional in charge of the establishment to be admitted as an independent patient. (2) On receipt of such request under sub-section (1), the medical officer or mental health professional in charge of the establishment shall admit the per- son to the establishment if the medical officer or mental health professional is satisfied that–– (a) the person has a mental illness of a severity requiring ad- mission to a mental health establishment; (b) the person with mental illness is likely to benefit from ad- mission and treatment to the mental health establishment; Appeal to High Court against order of Authority of Board. Grants by Central Govern- ment. Admission of per son with mental illness as idependent patient in mental health establish - ment. Independent admission and treatment. Ex-583/201736 (c) the person has understood the nature and purpose of admis- sion to the mental health establishment, and has made the request for admission of his own free will, without any duress or undue influ- ence and has the capacity to make mental healthcare and treatment decisions without support or requires minimal support from others in making such decisions. (3) If a person is unable to understand the purpose, nature, likely effects of proposed treatment and of the probable result of not accepting the treatment or requires a very high level of support approaching hundred per cent. support in making decisions, he or she shall be deemed unable to understand the purpose of the admission and therefore shall not be admitted as independent patient under this section. (4) A person admitted as an independent patient to a mental health estab- lishment shall be bound to abide by order and instructions or bye-laws of the mental health establishment. (5) An independent patient shall not be given treatment without his in- formed consent. (6) The mental health establishment shall admit an independent patient on his own request, and shall not require the consent or presence of a nominated representative or a relative or care-giver for admitting the person to the mental health establishment. (7) Subject to the provisions contained in section 88 an independent pa- tient may get himself discharged from the mental health establishment without the consent of the medical officer or mental health professional in charge of such establishment. 87. (1) A minor may be admitted to a mental health establishment only after following the procedure laid down in this section. (2) The nominated representative of the minor shall apply to the medical officer in charge of a mental health establishment for admission of the minor to the establishment. (3) Upon receipt of such an applica tion, the medical officer or mental health professional in charge of the mental health establishment may admit such a minor to the establishment, if two psychiatrists, or one psychiatrist and one men- tal health professional or one psychiatrist and one medical practitioner, have in- dependently examined t he minor on the da y of a dmission or in the preceding seven days and both independently conclude based on the examination and, if appropriate, on information provided by others, that,— (a) the minor has a mental illness of a severity requiring admis- sion to a mental health establishment; (b) admission shall be in the best interests of the minor, with regard to his health, well-being or safety, taking into account the wishes of the minor if ascertainable and the reasons for reaching this decision; (c) the mental healthcare needs of the minor cannot be fulfilled unless he is admitted; and (d) all community based alternatives to admission have been shown to have failed or are demonstrably unsuitable for the needs of the minor.Admission of minor. Ex-583/2017 37 (4) A minor so admitted shall be accommodated separately from adults, in an environment that takes into account his age and developmental needs and is at least of the same quality as is provided to other minors admitted to hospitals for other medical treatments. (5) The nominated representative or an attendant appointed by the nominated representative shall under all circumstances stay with the minor in the mental health establishment for the entire duration of the admission of the minor to the mental health establishment. (6) In the case of minor girls, where the nominated representative is male, a femaleattendant shall be appointed by the nominated representative and under all circumstances shall stay with the minor girl in the mental health establishment for the entire duration of her admission. (7) A minor shall be given treatment with the informed consent of his nominated representative. (8) If the nominated representative no longer supports admission of the minor under this section or requests discharge of the minor from the mental health establishment, the minor shall be discharged by the mental health establishment. (9) Any admission of a minor to a mental health establishment shall be informed by t he medical officer or mental health professional in charge of the mental health establishment to the concerned Board within a period of seventy- two hours. (10) The concerned Board shall have the right to visit and interview the minor or review the medical records if the Board desires to do so. (11) Any admission of a minor which continues for a period of thirty days shall be immediately informed to the concerned Board. (12) The concerned Board shall carry out a mandatory review within a period of seven days of being informed, of all admissions of minors continuing beyond thirty days and every subsequent thirty days. (13) The concerned Board shall at minimum, review the clinical records of the minor and may interview the minor if necessary. 88. (1) The medical officer or mental health professional in charge of a mental health establishment shall discharge from the mental health establishment any person admitted under section 86 as an independent patient immediately on request made by such person or if the person disagrees with his admission under section 86 subject to the provisions of sub-section (3). (2) Where a minor has been admitted to a mental health establishment under section 87 and attains the age of eighteen years during his stay in the mental health establishment, the medical officer in charge of the mental health establish- ment shall classify him as an independent patient under section 86 and all provi- sions of this Act as applicable to independent patient who is not minor, shall apply to such person. (3) Notwithstanding anything contained in this Act, a mental health pro- fessional may prevent discharge of a person admitted as an independent person under section 86 for a period of twenty-four hours so as to allow his assessment necessary for admission under section 89 if the mental health professional is of the opinion that–– (a) such person is unable to understand the nature and purpose of his decisions and requires substantial or very high support from his nominated representative; or Discharge of indepen- dent patients. Ex-583/201738 (b) has recently threatened or attempted or is threatening or attempting to cause bodily harm to himself; or (c) has recently behaved or is behaving violently towards an- other person or has caused or is causing another person to fear bodily harm from him; or (d) has recently shown or is showing an inability to care for himself to a degree that places the individual at risk of harm to himself. (4) The person referred to in sub-section (3) shall be either admitted as a supported patient under section 89, or discharged from the establishment within a period of twenty-four hours or on completion of assessments for admission for a supported patient under section 89, whichever is earlier. 89. (1) The medical officer or mental health professional in charge of a mental health establishment shall admit every such person to the establishment, upon application by the nominated representative of the person, under this sec- tion, if–– (a) the person has been independently examined on the day of admission or in the preceding seven days, by one psychiatrist and the other being a mental health professional or a medical practitio- ner, and both independently conclude based on the examination and, if appropriate, on information provided by others, that the person has a mental illness of such severity that the person,–– (i) has recently threatened or attempted or is threatening or attempting to cause bodily harm to himself; or (ii) has recently behaved or is behaving violently towards another person or has caused or is causing another person to fear bodily harm from him; or (iii) has recently shown or is showing an inability to care for himself to a degree that places the individual at risk of harm to himself; (b) the psychiatrist or the mental health professionals or the medical practitioner, as the case may be, certify, after taking into account an advance directive, if any, that admission to the mental health establishment is the least restrictive care option possible in the circumstances; and (c) the person is ineligible to receive care and treatment as an independent patient because the person is unable to make mental healt hca re and treatment decisions independently a nd needs very high support from his nominated representative in making decisions. (2) T he admission of a person with menta l illness to a mental health establishment under this section shall be limited to a period of thirty days. (3) At the end of the period mentioned under sub-section (2), or earlier, if the person no longer meets the cr iteria for admission as stated in sub-section (1), the patient shall no longer remain in the establishment under this section. (4) On the expiry of the period of thirty days referred to in sub-section (2), the person may continue to remain admitted in the mental health establish- ment in accordance with the provisions of section 90. (5) If the conditions under section 90 are not met, the person may con- tinue to remain in the mental health establishment as an independent patient un-Admission adn treatment of persons with mental illness with high support needs, in mental health establish - ment, up to t h i r ty da ys (supported admission). Ex-583/2017 39 der section 86 and the medical officer or mental health professional in charge of the mental health establishment shall inform the person of his admission status under this Act, including his right to leave the mental health establishment. (6) Every person with mental illness admitted under this section shall be provided treatment after taking into account,–– (a) an advance directive if any; or (b) informed consent of the patient with the support of his nominated representative subject to the provisions of sub-section (7). (7) If a person with the mental illness admitted under this section re- quires nearly hundred per cent. support from his nominated representative in mak- ing a decision in respect of his treatment, the nominated representative may tem- porarily consent to the treatment plan of such person on his behalf. (8) In case where consent has been given under sub-section (7), the medi- cal officer or mental health professional in charge of the mental health establish- ment shall record such consent in the medical records and review the capacity of the patient to give consent every seven days. (9) The medical officer or mental health professional in charge of the mental health establishment shall report the concerned Board,–– (a) within three days the admissions of a woman or a minor; (b) within seven days the admission of any person not being a woman or minor. (10) A person admitted under this section or his nominated representa- tive or a representative of a registered non-governmental organisation with the consent of the person, may apply to the concerned Board for review of the deci- sion of the medical officer or mental health professional in charge of the mental health establishment to admit the person to the mental health establishment under this section. (11) The concerned Board shall review the decision of the medical of- ficer or mental health professional in charge of the mental health establishment and give its findings thereon within seven days of receipt of request for such review which shall be binding on all the concerned parties. (12) Notwithstanding anything contained in this Act, it shall be the duty of the medical officer or mental health professional in charge of the mental health establishment to keep the condition of the person with mental illness admitted under this section on going review. (13) If the medical officer or mental health professional in charge of the mental health establishment is of the opinion that the conditions specified under sub-section (1) are no longer applicable, he shall terminate the admission under this section, and inform the person and his nominated representative accordingly. (14) Non applicability of conditions referred to in sub-section (13) shall not preclude the person with mental illness remaining as an independent patient. (15) In a case, a person with the mental illness admitted under this sec- tion has been discharged, such person shall not be readmitted under this section within a period of seven days from the date of his discharge. (16) In case a person referred to in sub-section (15) requires readmission within a period of seven days referred to in that sub-section, such person shall be considered for readmission in accordance with the provisions of section 90. (17) If the medical officer or mental health professional in charge of the mental health establishment is of the opinion that the person with mental illness Ex-583/201740 admitted under this section in the mental health establishment requires or is likely to require further treatment beyond the period of thirty days, then such medical officer or mental health professional shall be duty bound to refer the matter to be examined by two psychiatrists for his admission beyond thirty days. 90. (1) If a person with mental illness admitted under section 89 requires continuous admission and treatment beyond thirty days or a person with mental illness discharged under sub-s ection (1 5) of tha t section requires readmission within seven days of such discharge, he shall be admitted in accordance with the provisions of this section. (2) The medical officer or mental health professional in charge of a men- tal health establishment, upon application by the nominated representative of a person with mental illness, shall continue admission of such person with mental illness, if— (a) two psychiatrists have independently examined the person with mental illness in the preceding seven days and both indepen- dently conclude based on the examination and, on information pro- vided by others that the person has a mental illness of a severity that the person–– (i) has consistently over time threatened or attempted to cause bodily harm to himself; or (ii) has consistently over time behaved violently towards another person or has consistently over time caused another person to fear bodily harm from him; or (iii) has consistently over time shown an in ability to care for himself to a degree that places the individual at risk of harm to himself; (b) both psychiatrists, after taking into account an advance di- rective, if any, certify that admission to a mental health establish- ment is the least restrictive care option possible under the circum- stances; and (c) the person continues to remain ineligible to receive care and treatment as a independent patient as the person cannot make mental healthcare and treatment decisions independently and needs very high support from his nominated representa-tive, in making decisions. (3) The medical officer or mental health professional in charge of the mental health establishment shall report all admissions or readmission under this section, within a period of seven days of such admission or readmission, to the concerned Board. (4) The Board shall, within a period of twenty-one days from the date of last admission or readmission of person with mental illness under this section, permit such admission or readmission or order discharge of such person. (5) While permitting admission or readmission or ordering discharge of such personunder sub-section (4), the Board shall examine–– (a) the need for institutional care to such person; (b) whether such care cannot be provided in less restrictive settings based in the community. Admission adn treatment of persons with mental illness, with high support needs, in mental health extablishment, beyon d t h i r ty da ys (supported admission beyon d thirty days).Ex-583/2017 41 (6) In all cases of application for readmission or continuance of admis- sion of a person with mental illness in the mental health establishment under this section, the Board may require the medical officer or psychiatrist in charge of treatment of such person with mental illness to submit a plan for community based treatment and the progress made, or likely to be made, towards realising this plan. (7) The person referred to in sub-section (4) shall not be permitted to continue in the mental health establishment in which he had been admitted or his readmission in such establishment merely on the ground of non-existence of com- munity based services at the place where such person ordinarily resides. (8) The admission of a person with mental illness to a mental health es- tablishment under this section shall be limited to a period up to ninety days in the first instance. (9) The admission of a person with mental illness to a mental health es- tablishment under this section beyond the period of ninety days may be extended for a period of one hundred and twenty days at the first instance and thereafter for a period of one hundred and eighty days each time after complying with the pro- visions of sub-sections (1) to (7). (10) If the Board refuses to permit admission or continuation thereof or readmission under sub-section (9), or on the expiry of the periods referred to in sub-section (9) or earlier if such p erson no longer falls within the criteria for admission under sub-section (1), such person shall be discharged from such men- tal health establishment. (11) Every person with mental illness admitted under this section shall be provided treatment, after taking into account— (a) an advance directive; or (b) informed consent of the person with the support from his nominated representative subject to the provision of sub-section (12). (12) If a person with mental illness admitted under this section, requires nearly hundred per cent. support from his nominated representative, in making decision in respect of his treatment, the nominated representative may tempo- rarily consent to the treatment plan of such person on his behalf. (13) In a case where consent has been given under sub-section (12), the medical officer or mental health professional in charge of the mental health estab- lishment shall record such consent in the medical records of such person with mental illness and review on the expiry of every fortnight, the capacity of such person to give consent. (14) A person with mental illness admitted under this section, or his nomi- nated representative or a representative of a r egistered non-governmental organisation with the consent of the person, may apply to the concerned Board for review of the decision of the medical officer or mental health professional in charge of medical health establishment to (15) Notwithstanding anything contained in this Act, if the medical of- ficer or mental health professional in charge of the mental health establishment is of the opinion that the conditions under sub-section (1) are no longer applicable, such medical officer or mental health professional shall discharge such person from such establishment and inform such person and his nominated representa- tive accordingly. Ex-583/201742 (16) The person with mental illness referred to in sub-section (15) may continue to remain in the mental health establishment as an independent patient. 91. The medical officer or mental health professional in charge of the mental health establishment may grant leave to any person with mental illness admitted under section 87 or section 89 or section 90, to be absent from the establishment subject to such conditions, if any, and for such duration as such medical officer or psychiatrist may consider necessary. 92. If any person to whom section 103 applies absents himself without leave or without discharge from the mental health establishment, he shall be taken into protection by any Police Officer at the request of the medical officer or men- tal health professional in-charge of the mental health establishment and shall be sent back to the mental health establishment immediately. 93. (1) A person with mental illness admitted to a mental health estab- lishment under section 87 or section 89 or section 90 or section 103, as the case may be, may subject to any general or special order of the Board be removed from such menta l health est ablishment and admitted to another mental health establishment within the State or with the consent of the Central Authority to any mental health establishment in any other State: Provided that no person with mental illness admitted to a mental health establishment under an order made in pursuance of an application made under this Act shall be so removed unless intimation and reasons for the transfer have been given to the person with mental illness and his nominated representative. (2) The State Government may make such general or special order as it thinks fit directing the removal of any prisoner with mental illness from the place where he is for the time being detained, to any mental health establishment or other place of safe custody in the State or to any mental health establishment or other place of safe custody in any other State with the consent of the Government of that other State. 94. (1) Notwithstanding anything contained in this Act, any medical treat- ment, including treatment for mental illness, may be provided by any registered medical practitioner to a person with mental illness either at a health establish- ment or in the community, subject to the informed consent of the nominated rep- resentative, wher e the nomina ted r epresentative is a va ilable, and wher e it is im- mediately necessary to prevent— (a) death or irreversible harm to the health of the person; or (b) the person inflicting serious harm to himself or to others; or (c) the person causing serious damage to property belonging to himself or to others where such b ehaviour is believed to flow di- rectly from the person’s mental illness. Explanation.—For the purposes of this section, “emergency treat- ment” includes transportation of the person with mental illness to a nearest men- tal health establishment for assessment. (2) Nothing in this section shall allow any medical officer or psychiatrist to give to the person with mental illness medical treatment which is not directly related to the emergency treatment specified under sub-section (1).Leave of absence. Absence with out leve or discharge. Tr ansfer of persons with mental illness from one mental health extablish- ment to another mental health establish - ment. Emergency treatment. Ex-583/2017 43 (3) Nothing in this section shall allow any medical officer or psychiatrist to use electro- convulsive therapy as a form of treatment. (4) T he emergency treatment referred to in this section sha ll be limited to seventy-two hours or till the person with mental illness has been assessed at a mental health establish- ment, whichever is earlier: Provided that during a disaster or emergency declared by the appropriate Government, the period of emergency treatment referred to in this sub-section may extend up to seven days. 95. (1) Notwithstanding anything contained in this Act, the following treatments shall not be performed on any person with mental illness— (a) electro-convulsive therapy without the use of muscle relaxants and anaesthesia; (b) electro-convulsive therapy for minors; (c) sterilisation of men or women, when such sterilisation is intended as a treatment for mental illness; (d) chained in any manner or form whatsoever. (2) Notwithstanding anything contained in sub-s ection (1), if, in the opinion of psychiatrist in charge of a minor ’s treatment, electro-convulsive therapy is required, then, such treatment shall be done with the informed consent of the guardian and prior permission of the concerned Board. 96. (1) Notwithstanding anything contained in this Act, psychosurgery shall not be performed as a treatment for mental illness unless— (a) the informed consent of the person on whom the surgery is being performed; and (b) approval from the concerned Board to perform the surgery, has been obtained. (2) T he Central Authority may make regulations for the purpose of car- rying out the provisions of this section. 97.(1) A person with mental illness shall not be subjected to seclusion or solitary confinement, and, where necessary, physical restraint may only be used when, — (a) it is the only means available to prevent imminent and immediate harm to person concerned or to others; (b) it is authorised by the psychiatrist in charge of the person’s treatment at the mental health establishment. (2) Physical restraint shall not be used for a period longer than it is abso- lutely necessary to prevent the immediate risk of significant harm. (3) The medical officer or mental health professional in charge of the mental health establishment shall be responsible for ensuring that the method, nature of restraint justifica- tion for its imposition and the duration of the re- straint are immediately recorded in the person’s medical notes. (4) The restraint shall not be used as a form of punishment or deterrent in any circum- stance and the mental health establishment shall not use restraint merely on the ground of shortage of staff in such establishment. (5) The nominated representative of the person with mental illness shall be informed about every instance of restraint within a period of twenty-four hours. Prohibited procedures. Restriction on psych o- surgery for persons with mental illness. Restraints and seclusion.Ex-583/201744 (6) A person who is placed under restraint shall be kept in a place where he can cause no harm to himself or others and under regular ongoing supervision of the medical personnel at the mental health establishment. (7) The mental health establishment shall include all instances of re- straint in the report to be sent to the concerned Board on a monthly basis. (8) T he Central Authority may make regulations for the purpose of car- rying out the provisions of this section. (9) The Board may order a mental health establishment to desist from applying restraint if the Board is of the opinion that the mental health establish- ment is persistently and wilfully ignoring the provisions of this section. 98. (1) Whenever a person undergoing treatment for mental illness in a mental health establishment is to be discharged into the community or to a differ- ent mental health estab- lishment or where a new psychiatrist is to take responsi- bility of the person’s care and treatment, the psychiatrist who has been respon- sible for the person’s care and treatment shall consult with the person with men- tal illness, the nominated representative, the family member or care-giver with whom the person with mental illness shall reside on discharge from the hospital, the psychiatrist expected to be responsible for the person’s care and treatment in the future, and such other persons as may be appropriate, as to what treatment or services would be appropriate for the person. (2) The psychiatrist responsible for the person’s care shall in consulta- tion with the persons referred to in sub-section (1) ensure that a plan is developed as to how treatment or services shall be provided to the person with mental illness. (3) The discharge planning under this section shall apply to all discharges from a mental health establishment. 99. (1) The professionals conducting research shall obtain free and informed consent from all persons with mental illness for participation in any research involving interviewing the person or psychological, physical, chemical or medicinal interventions. (2) In case of research involving any psychological, physical, chemical or medicinal interventions to be conducted on person who is unable to give free and informed consent but does not resist participation in such research, permis- sion to conduct such research shall be obtained from concerned State Authority. (3) The State Authority may allow the research to proceed based on in- formed consent being obtained from the nominated representative of persons with mental illness, if the State Authority is satisfied that–– (a) the proposed research cannot be performed on persons who are capable of giving free and informed consent; (b) the proposed research is necessary to promote the mental health of the population represented by the person; (c) the purpose of the proposed research is to obtain knowl- edge relevant to the particular mental health needs of persons with mental illness; (d) a full disclosure of the interests of persons and organisations conducting the proposed research is made and there is no conflict of interest involved; andDischarge planning. Resear ch . Ex-583/2017 45 (e) the proposed research follows all the national and interna- tional gu idelines a nd regulations concer ning the conduct of such research and ethical approval has been obtained from the institu- tional ethics committee where such research is to be conducted. (4) The provisions of this section shall not restrict research based study of the case notes of a person who is unable to give informed consent, so long as the anonymity of the persons is secured. (5) The person with mental illness or the nominated representative who gives informed consent for participation in any research under this Act may with- draw the consent at any time during the period of research. CHAPTER XIII R ESPONSIBILITIES OF OTHER AGENCIES 100. (1) Every officer in-charge of a police station shall have a duty–– (a) to take under protection any person found wandering at large within the limits of the police station whom the officer has reason to believe has mental illness and is incapable of taking care of himself; or (b) to take under protection any person within the limits of the police station whom the officer has reason to believe to be a risk to himself or others by reason of mental illness. (2) The officer in-charge of a police station shall inform the person who has been taken into protection under sub-section (1), the grounds for taking him into such protection or his nominated representative, if in the opinion of the of- ficer such person has difficulty in under-standing those grounds. (3) Every person taken into protection under sub-section (1) shall be taken to the nearest public health establishment as soon as possible but not later than twenty-four hours from the time of being taken into protection, for assessment of the person’s healthcare needs. (4) No person taken into protection under sub-section (1) shall be de- tained in the police lock up or prison in any circumstances. (5) The medical officer in-charge of the public health establishment shall be respon-sible for arranging the assessment of the person and the needs of the person with mental illness will be addressed as per other provisions of this Act as applicable in the particular circumstances. (6) T he medical officer or mental healt h professional in-charge of the public mental health establishment if on assessment of the person finds that such person does not have a mental illness of a nature or degree requiring admission to the mental health establishment, he shall inform his assessment to the police of- ficer who had taken the person into protection and the police officer shall take the person to the person’s residence or in case of homeless persons, to a Government establishment for homeless persons. (7) In case of a person with mental illness who is homeless or found wandering in the community, a First Information Report of a missing person shall be lodged at the concerned police station and the station house officer shall have a duty to trace the family of such person and inform the family about the where- abouts of the person. Duties of police officers in respect of persons with mental illness.Ex-583/201746 101. (1) Every officer in-charge of a police station, who has reason to believe that any person residing within the limits of the police station has a men- tal illness and is being ill-treated or neglected, shall forthwith report the fact to the Magistrate within the local limits of whose jurisdiction the person with men- tal illness resides. (2) Any person who has reason to believe that a person has mental ill- ness and is being ill-treated or neglected by any person having responsibility for care of such person, shall report the fact to the police officer in-charge of the police station within whose jurisdiction the person with mental illness resides. (3) If the Magistrate has reason to believe based on the report of a police officer or otherwise, that any person with mental illness within the local limits of his jurisdiction is being ill-treated or neglected, the Ma gistrate may cause the person with mental illness to be produced before him and pass an order in accor- dance with the provisions of section 102. 102. (1) When any person with mental illness or who may have a mental illness appears or is brought before a Magistrate, the Magistrate may, order in writing–– (a) that the person is conveyed to a public mental health estab- lishment for assessment and treatment, if necessary and the mental health establishment shall deal with such person in accordance with the provisions of the Act; or (b) to authorise the admission of the person with mental illness in a mental health establishment for such period not exceeding ten days to enable the medical officer or mental health professional in charge of the mental health establishment to carry out an assessment of the person and to plan for necessary treatment, if any. (2) On completion of the period of assessment referred to in sub-section (1), the medica l officer or mental health professional in charge of the mental health establishment shall submit a report to the Magistrate and the person shall be dealt with in accordance with the provisions of this Act. 103. (1) An order under section 30 of the Prisoners Act, 1900 or under section 144 of the Air Force Act, 1950, or under section 145 of the Army Act, 1950, or under section 143 or section 144 of the Navy Act, 1957, or under section 330 or section 335 of the Code of Criminal Procedure, 1973, directing the admis- sion of a prisoner with mental illness into any suitable mental health establish- ment, shall be sufficient authority for the admission of such person in such estab- lishment to which such person may be lawfully transferred for care and treatment therein: Provided that transfer of a prisoner with mental illness to the psychiatric ward in the medical wing of the prison shall be sufficient to meet the require- ments under this section: Provided further that where there is no provision for a psychiatric ward in the medical wing, the prisoner may be transferred to a mental health establish- ment with prior permission of the Board. (2) T he method, modalit ies and procedure by which the tr ansfer of a prisoner under this section is to be effected shall be such as may be prescribed.Report to Magistrate of per son with mental illness in provate r esiden ce who is ill- treated or n eglected. Con veyin g or admitting person with mental illness to mental health establish - ment by Magistrate. Prisoners with mental illness. Ex-583/2017 47 (3) The medical officer of a prison or jail shall send a quarterly report to the concerned Board certifying therein that there are no prisoners with mental illness in the prison or jail. (4) The Board may visit the prison or jail and ask the medical officer as to why the prisoner with mental illness, if any, has been kept in the prison or jail and not transferred for treatment to a mental health establishment. (5) The medical officer in-charge of a mental health establishment wherein any person referred to in sub-section (1) is detained, shall once in every six months, make a special report regarding the mental and physical condition of such person to the authority under whose order such person is detained. (6) The appropriate Government shall setup mental health establishment in the medical wing of at least one prison in each State and Union territory and prisoners with mental illness may ordinarily be referred to and cared for in the said mental health establishment. (7) The mental health establishment setup under sub-section (5) shall be registered under this Act with the Central or State Mental Health Authority, as the case may be, and shall conform to such standards and procedures as may be pr escr ibed. 104. (1) If it appears to the person in-charge of a State run custodial institution (including beggars homes, orphanages, women’s protection homes and children homes) that any resident of the institution has, or is likely to have, a mental illness, then, he shall take such resident of the institution to the nearest mental health establishment run or funded by the appropr iate Government for assessment and treatment, as necessary. (2) The medical officer in-charge of a mental health establishment shall be responsiblefor assessment of the person with mental illness, and the treatment required by such personsshall be decided in accordance with the provisions of this Act. 105. If during any judicial process before any competent court, proof of mental illness is produced and is challenged by the other party, the court shall refer the same for further scrutiny to the concerned Board and the Board shall, after examination of the person alleged to have a mental illness either by itself or through a committee of experts, submit its opinion to the court. CHAPTER XIV RESTRICTION TO DISCHARGE FUNCTIONS BY PROFESSIONALS NOT COVERED BY PROFESSION 106. No mental health professional or medical practitioner shall discharge any duty or perform any function not authorised by this Act or specify or recom- mend any medicine or treatment not authorised by the field of his profession. Persons in custodial institutions. Question of mental illness in judicial process. Restriction to discharge functions by profession - als not covered by profession Ex-583/201748 CHAPTER XV OFFENCES AND PENALTIES 107. (1) Whoever carries on a mental health establishment without regis- tration shall be liable to a penalty which shall not be less than five thousand rupees but which may extend to fifty thousand rupees for first contravention or a penalty which shall not be less than fifty thousand rupees but which may extend to two lakh rupees for a second contraven-tion or a penalty which shall not be less than two lakh rupees but which may extend to five lakh rupees for every subse- quent contravention. (2) Whoever knowingly serves in the capacity as a mental health profes- sional in a mental health establishment which is not registered under this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees. (3) Save as otherwise provided in this Act, the penalty under this section shall be adjudicated by the State Authority. (4) Whoever fails to pay the amount of penalty, the State Authority may forward the order to the Collector of the district in which such person owns any property or resides or carries on his business or profession or where the mental health establishment is situated, and the Collector shall recover from such per- sons or mental health establishment the amount specified thereunder, as if it were an arrear of land revenue. (5) All sums realised by way of penalties under this Chapter shall be credited to the Consolidated Fund of India. 108. Any person who contravenes any of the provisions of this Act, or of any rule or regulation made thereunder shall for first contravention be punishable with imprisonment for a term which may extend to six months, or with a fine which may extend to ten thousand rupees or with both, and for any subsequent contravention with imprisonment for a term which may extend to two years or with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees or with both. 109. (1) Where an offence under this Act has been committed by a com- pany, 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 com- pany, 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 without his knowledge or that he has exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an of- fence 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 other officer shall also be deemed to be guilty of the offence and shall be liable to be proceeded against and pun- ished accordingly.Penalties for estab- lishing or maintaining mental health establish - ment in contraven- tion of provision s of this Act. Punishment for contra- ven tion of provision s of the Act or rules or regulations made th ereunder. Offences by companies. Ex-583/2017 49 Explanation.—For the purposes of this section,— (a) “company” means any 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. CHAPTER XVI MISCELLANEOUS 110. (1) The Central Government may, by a general or special order, call upon the Authority or the Board to furnish, periodically or as and when required any information concerning the activities carried on by the Authority or the Board, as the case may be, in such form as may be prescribed, to enable that Govern- ment, to carry out the purposes of this Act. (2) The State Government may, by a general or special order, call upon the State Authority or the Board to furnish, periodically or as and when required any information concerning the activities carried on by the State Authority or the Board in such form as may be prescribed, to enable that Government, to carry out the purposes of this Act. 111 . (1) Without prejudice to the foregoing provisions of this Act, the Authority shall, in exercise of its powers or the performance of its functions un- der this Act, be bound by such directions on questions of policy, other than those relating to technical and administrative matters, as the Central Government may give in writing to it from time to time: Provided that the Authority shall, as far as practicable, be given an oppor- tunity to express its views before any direction is given under this sub-section. (2) The decision of the Central Government whether a question is one of policy or not shall be final. 112. (1) If at any time the Central Government is of the opinion— (a) that on account of circumstances beyond the control of the Central Authority, it is unable to discharge the functions or perform the duties imposed on it by or under the provisions of this Act; or (b) that the Central Authority has persistently defaulted in com- plying with any direction given by the Central Government under this Act or in the discharge of the functions or performance of the duties imposed on it by or under the provisions of this Act; or (c) that circumstances exist which render it necessary in the public interest so to the Central Government may, by notification and for rea- sons to be specified therein,super sede the Central Authority for such period, not exceeding six months, as may be specified in the notification: Provided that before issuing any such notification, the Central Govern- ment shall give a reasonable opportunity to the Central Authority to make repre- sentations against the proposed supersession and shall consider representations, if any, of the Central Authority. Power to call for information. Power of Cental Government to issue ditection. Power of Central Government to supersede Central Authority.Ex-583/201750 (2) Upon the publication of a notification under sub-section (1), supersed- ing the Centr a l Author it y, — (a) the chairperson and other members shall, as from the date of supersession, vacate their offices as such; (b) all the powers, functions and duties which may, by or under the provisions of this Act, be exercised or discharged by or on behalf of the Central Authority shall, until the Central Authority is recon- stituted under sub-section (3), be exercised and discharged by the Central Government or such authority as the Central Government may specify in this behalf; (c) all properties owned or controlled by the Central Authority shall, until the Central Authority is reconstituted under sub-sec- tion (3), vest in the Central Government. (3) On or before the expiration of the period of supersession specified in the notification issued under sub-section (1), the Central Government shall re- constitute the Central Authority by a fresh appointment of its chairperson and other members and in such case any person who had vacated his office under clause (a) of sub-section (2) shall not be deemed to be disqualified for re-appoint- ment. (4) The Central Government shall cause a notification issued under sub- section (1) and a full report of any action taken under this section and the circum- stances leading to such action to be laid before each House of Parliament at the earliest. 113. (1) If at any time the State Government is of the opinion— (a) that on account of circumstances beyond the control of the State Authority, it is unable to discharge the functions or perform the duties imposed on it by or under the provisions of this Act; or (b) that the State Authority has persistently defaulted in com- plying with any direction given by the State Government under this Act or in the discharge of the functions or performance of the duties imposed on it by or under the provisions of this Act; or (c) that circumstances exist which render it necessar y in the public interest so to do, the State Government may, by notification and for reasons to be specified therein, supersede the State Authority for such period, not exceeding six months, as may be specified in the notification: Provided that before issuing any such notification, the State Government shall give a reasonable opportunity to the State Authority to make representations against the proposed supersession and shall consider representations, if any, of the State Authority. (2) Upon the publication of a notification under sub-section (1) super- seding the State Authority,— (a) the chairperson and other members shall, as from the date of supersession, vacate their offices as such; (b) all the powers, functions and duties which may, by or under the provisions of this Act, be exercised or discharged by or on behalf of the State Authority shall, until the State Authority is reconstituted under sub-section (3), be exercised and discharged by the State Gov-Power of State Government to supersede State Authority. Ex-583/2017 51 ernment or such authority as the State Government may specify in this behalf; (c) all properties owned or controlled by t he State Authority shall, until the State Authority is reconstituted under sub-section (3), vest in the State Government. (3) On or before the expiration of the period of supersession specified in the notification issued under sub-section (1), the State Government shall reconstitute the State Authority by a fresh appointment of its chairperson and other members and in such case any person who had vacated his office under clause (a) of sub-section (2) shall not be deemed to be disqualified for re-appoint- ment. (4) The State Government shall cause a notification issued under sub- section (1) and a full report of any action taken under this section and the circum- stances leading to such action to be laid before the State Legislature at the earliest. 114. (1) Notwithstanding anything contained in this Act, the provisions of this Act shall, taking into consideration the communication, travel and trans- portation difficulties, apply to the States of Assam, Meghalaya, Tripura, Mizoram, Manipur, Nagaland, Arunachal Pradesh and Sikkim, with following modifica- tions, namely:— (a) under sub-section (3) of section 73, the chairperson of the Central Authority may constitute one or more Boards for all the States; (b) in sub-section (2) of section 80, reference to the period of “seven days”, and in sub-section (3) of that section, reference to the period of “twenty-one days” shall be construed as “ten days” and “thirty days”, respectively; (c) in sub-section (9) of section 87, reference to the period of “seventy-two hours” shall be construed as “one hundred twenty hours”, and in sub-sections (3) and (12) of that section, reference to a period of “seven days” shall be construed as “ten days”; (d) in sub-section (3) of section 88, reference to the period of “twenty-four hours” shall be construed as “seventy-two hours”; (e) in clauses (a) and (b) of sub-section (9) of section 89, refer- ence to the period of “three days” and “seven days” shall be con- strued as “seven days” and “ten days” respectively; (f) in sub-section (3) of section 90, reference to the period of “seven days” and in sub-section (4) of that section, reference to the period of “twenty-one days” shall be construed as “ten days” and “thirty days” respectively; (g) in sub-section (4) of section 94, reference to the period of “seventy-t wo hou rs” shall be constr ued as “one hundred t wenty hour s”. (2) The provisions of clauses (b) to (g) of sub-section (1) shall also apply to the States of Uttarakhand, Himachal Pradesh and Jammu and Kashmir and the Union territories of Lakshadweep and Andaman and Nicobar Islands. (3) The provisions of this section shall cease to have effect on the expiry of a period of ten years from the commencement of this Act, except as respects things done or omitted to be done before such cesser, and upon such cesser sec- tion 6 of the General Clauses Act, 1897, shall apply as if this Act had then been repealed by a Central Act. Special provision s for State in north -east and hill States. Ex-583/201752 115. (1) Notwithstanding anything contained in section 309 of the Indian Penal Code any person who attempts to commit suicide shall be presumed, unless proved otherwise, to have severe stress and shall not be tried and punished under the said Code. (2) The appropriate Government shall have a duty to provide care, treat- ment and rehabilitation to a person, having severe stress and who attempted to commit suicide, to reduce the risk of recurrence of attempt to commit suicide. 116. No civil court shall have jurisdiction to entertain any suit or pro- ceeding in respect of any matter which the Authority or the Board is empowered by or under this Act to determine, and no injunction shall be granted by any court or other authority in respect of any action taken or to be taken in pursuance of any power conferred by or under this Act. 117. The Central Government may, if it considers so necessary in the interest of persons with mental illness being governed by the Mental Health Act, 1987, take appropriate interim measures by making necessary transitory schemes. 118. The chairperson, and other members and the officers and other em- ployees of the Authority and Board shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. 119. No suit, prosecution or other legal proceeding shall lie against the appropriate Government or against the chairperson or any other member of the Authority or the Board, as the case may be, for anything which is in good faith done or intended to be done in pursuance of this Act or any rule or regulation made thereunder in the discharge of official duties. 120. The provisions of this Act shall have overriding effect notwithstand- ing anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act. 121. (1) The Central Government may, by notification, make rules for carrying out the provisions of this Act. (2) Subject to the provisions of sub-section (1), the State Government may, with the previous approval of the Central Government, by notification, make rules for carrying out the provisions of this Act: Provided that the first rules shall be made by the Central Government, by notification. (3) In particular, and without prejudice to the generality of the foregoing power, rules made under sub-section (1) may provide for all or any of the follow- ing matters, namely:— (a) qualifications relating to clinical psychologist under sub- clause (ii) of clausePresump- tion of servere stress in case of attempt to commit suicide Bar of jurisdiction. Transitory provisions. 14 of 1987. 45 of 1860.Chairper- son, members and staff of Authority and Board to be public servants. Protection of action taken in good faith. Act to h ave overriding effect. Power of Cental Government and State Govern- ments to make rules. Ex-583/2017 53 (f) of sub-section (1) of section 2; (b) qua lifications relating to psychiatric social worker under clause (w) of sub-section (1) of section 2; (c) the manner of nomination of members of the Central Au- thority under sub-section (2) of section 34; (d) the salaries and allowances payable to, and the other terms and conditions of service of, the chairperson and other members of the Central Authority under sub-section (3) of section 35; (e) the procedure for registration (including the fees to be lev- ied for such registration) of the mental health establishments under sub-section (2) of section 43; (f) the manner of nomination of members of the State Authority under sub-section (2) of section 46; Bar of jurisdiction. (g) the salaries and allowances payable to, and the other terms and conditions of service of, the chairperson and other members of the State Authority under sub-section (3) of section 47; (h) the procedure for registration (including the fees to be lev- ied for such registration) of the mental health establishments under sub-section (2) of section 55; (i) the form of accounts and other relevant records and annual statement of accounts under sub-section (1) of section 59; (j) the form in, and the time within which, an annua l report shall be prepared under section 60; (k) the form of accounts and other relevant records and annual statement of accounts under sub-section (1) of section 63; (l) the form in, and the time within which, an annua l report shall be prepared under section 64; (m) manner of constitution of the Board by the State Authority for a district or groups of districts in a State; (n) other disqualifications of chairperson or members of the Board under clause (e) of sub-section (2) of section 82; (o) any other matter which is required to be, or may be, speci- fied by rules or in respect for which provision is to be made by rules. (4) In particular, and without prejudice to the generality of the foregoing power, rules made under sub-section (2) may provide for all or any of the follow- ing matters, namely:— (a) the manner of proof of mental hea lthcare and treatment under sub-section (1) of section 4; (b) provision of half-way homes, sheltered accommodation and supported accommodation under clause (b) of sub-section (4) of sec- tion 18; (c) hospitals and community based rehabilitation establishment and services under clause (d) of sub-section (4) of section 18; (d) basic medical records of which access is to be given to a person with mental illness under sub-section (1) of section 25; (e) custodial institutions under sub-section (2) of section 27; (f) the form of application to be submitted by the mental health establishment with the undertaking that the mental health establish- ment fulfils the minimum standards, if any, specified by the Au- thority, under the Explanation to sub-section (2) of section 65; Ex-583/201754 (g) the form of certificate of registration under sub-section (3) of section 65; (h) the form of application, the details, the fees to be accompa- nied with it under sub-section (1) of section 66; (i) the form of certificate of provisional registration containing particulars and information under sub-section (4) of sec- tion 66; (j) the fees for renewal of registration under sub-section (11) of section 66; (k) the person or persons (including representatives of the lo- cal community) for the purpose of conducting an audit of the regis- tered mental health establishments under sub-section (1) and fees to be charged by the Authority for conducting such audit under sub- section (2) of section 67; (l) the person or persons for the purpose of conducting and inspection or inquiry of the mental health establishments under sub- section (1) of section 68; (m) the manner to enter and search of a mental health estab- lishment operating without registration under sub-section (6) of sec- tion 68; (n) the fees for issuing a duplicate certificate under sub-sec- tion (2) of section 70; (o) the form and manner in which the Authority shall maintain in digital format a register of mental health establishments, the par- ticulars of the certificate of registration so granted in a separate reg- ister to be maintained under section 71; (p) constitution of the Boards under sub-section (3) of section 73; (q) the honorarium and other allowances payable to, and the other terms and conditions of service of, the chairperson and mem- bers of the Board under sub-section (3) of section 75; (r) method, modalities and procedure for transfer of prisoners under sub-section (2) of section 103; (s) the standard and procedure to which the Central or State Health Authority shall confirm under sub-section (6) of section 103; (t) the form for furnishing periodical information under sec- tion 110; and (u) any other matter which is required to be, or may be, speci- fied by r ules or in r espect for which provision is to be made by rules. 122. (1) The Central Authority may, by notification, make regulations, consistent with the provisions of this Act and the rules made thereunder, to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such regulations ma y provide for all or any of the following matters, namely:— (a) manner of making an advance directive under section 6; (b) additional regulations, regarding the procedure of advance directive to protect the rights of persons with mental illness under sub-section (3) of section 12; Power of Central Authority to make regulations.Ex-583/2017 55 (c) the salaries and allowances payable to, and the other terms and conditions of service (including the qualifications, experience and manner of appointment) of, the chief executive officer and other officers and employees of the Central Authority under sub-section (3) of section 40; (d) the times and places of meetings of the Central Authority and rules of procedure in regard to the transaction of business at its meetings (including quorum at such meetings) under sub-section (1) of section 44; (e) the minimum standards of facilities and services under clause (a) of sub-section (4) of section 65; (f) the minimum qualifications for the personnel engaged in mental health establishment under clause (b) of sub-section (4) of section 65; (g) provisions for maintenance of records and reporting under clause (c) of sub-section (4) of section 65; (h) any other conditions under clause (d) of sub-section (4) of section 65; (i) categories of differ ent mental healt h esta blishment under clause (a) of sub-section (5) of section 65; (j) the form of application to be made by the mental health establishment and the fees to be accompanied with it under sub- section (12) of section 66; (k) manner of s ubmitting evidence under sub-section (13) of section 66; (l) the manner of filing object ions under sub-section (14) of section 66; (m) the time and places and rules of procedure in regard to the transaction of business at its meetings to be observed by the Central Authority and the Board under section 87; (n) regulations under sub-section (2) of section 96 and under sub-section (8) of section 97; (o) any other matter which is required to be, or may be, speci- fied by regulations or in respect of which provision is to be made by regulations. 123. (1) T he State Authority may, by notification, make regulations, con- sistent with the provision of this Act and the rules made thereunder, to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such regula tions may pr ovide for all or any of the following matters, namely:— (a) t he minimum quality standards of mental health services under sub-section (9) of section 18; (b) the salaries and allowances payable to, and the other terms and conditions of service (including the qualifications, experience and manner of appointment) of the chief executive officer and other officers and employees of the State Authority under sub-section (3) of section 52; Power of State Authority to make regulations.Ex-583/201756 (c) the manner in which the State Authority shall publish the lis t of registered menta l health professionals under clause (d) of sub-section (1) of section 55; (d) the times and places of meetings of the State Authority and rules of procedure in regard to the transaction of business at its meet- ings (including quorum at such meetings) under sub-section (1) of section 56; (e) the form of application to be made by the mental health establishment and the fees to be accompanied with it under sub-sec- tion (12) of section 66; (f) the ma nner of filing objections under sub-section (14) of section 66; (g) any other matter which is required to be, or may be, speci- fied by regulations or in respect of which provision is to be made by regulations. 124. (1) Every rule made by the Central Government and every regula- tion made by the Central Authority under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately follow- ing the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation, as the case may be, or both Houses agree that the rule or regulation, as the case may be, should not be made, the rule or regulation, as the case may be, shall thereafter have effect only in such modi- fied form or be of no effect, as the case may be; so, however, that any such modi- fication or annulment shall be without prejudice to the validity of anything previ- ously done under that rule or regulation, as the case may be. (2) Every rule made by the State Government and every regulation made by the State Authority under this Act shall be laid, as soon as may be after it is made, before each House of the State Legislature where it consists of two Houses, or where such Legislature consists of one House, before that House. 125. (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order, published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to be necessary or expedient for removing the difficulty: Provided that no order shall be made under this section after the expiry of two years from the date of commencement of this Act. (2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament. 126. (1) T he Mental Health Act, 1987 is her eby r epealed. (2) Notwithstanding such repeal,–– (a) a nything done or any action t aken or purported to have been done or taken (including any rule, notification, inspection, or- der or declaration made or any document or instrument executed or any direction given or any proceedings taken or any penalty or fine imposed) under the repealed Act shall, in so far as it is not inconsis-Laying of rules and regulations. Power to remove difficulties. Repeal and savin g. 14 of 1897.Ex-583/2017 57 tent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act; (b) the Central Authority for Mental Health Services, and the Sta te Authorit y for Mental Health S ervices established under the repealed Act shall, continue to function under the corresponding provisions of this Act, unless and until the Central Authority and the State Authority are constituted under this Act; (c) any person appointed in the Central Authority for Mental Health Services, or the State Authority for Mental Health Services or any person appointed as the visitor under the repealed Act and holding office as such immediately before the commencement of this Act, shall, on such commencement continue to hold their re- spective offices under the corresponding provisions of this Act, un- less they are removed or until superannuated; (d) any person appointed under the provisions of the repealed Act and holding office as such immediately before the commence- ment of this Act, shall, on such commencement continue to hold his office under the corresponding provisions of this Act, unless they are removed or until superannuated; (e) any licence granted under the provisions of the r epea led Act, shall be deemed to have been granted under the corresponding provisions of this Act unless the same are cancelled or modified under this Act; (f) any proceeding pending in any court under the repealed Act on the commencement of this Act may be continued in that court as if this Act had not been enacted; (g) any appeal preferred from the order of a Magistrate under the repealed Act but not disposed of before the commencement of this Act may be disposed of by the court as if this Act had not been enacted. (3) The mention of the particular matters in sub-section (2) shall not be held to prejudice or affect the general application of section 6 of the General Cla uses Act, 1897 with r ega rd to the effect of repeal. Ex-583/201758 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. H. 12017/55/2016-LJD.The following Act is hereby re-published for general information. “The Employee’s Compensation (Amendment) Act, 2017 (Act No. 11 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 584 THE EMPLOYEE’S COMPENSATION (AMENDMENT) ACT, 2017 AN ACTfurther to a mend the Employee’s Compensation Act, 1923. BE it enacted by Par liament in the Sixty-eighth Year of the Republic of India as follows:— 1. (1) This Act may be called the Employee’s Compensation (Amendment) Act , 2017. (2) It shall come into force on such date as the Central Government may, by notification in the Officia l Gazette, appoint. 2. In the Employee’s Compensation Act, 1923 (hereinafter referred to as the principal Act), aft er section 17, the following section shall be inserted, namely:— “17A. Every employer shall immediately at the time of employment of an employee, inform the employee of his rights to compensation under this Act , in writing as well as through electronic means, in English or Hindi or in the official language of the area of employment, as ma y be understood by the employee.”. 3. In the principal Act, in section 18A, in sub-section (1), — (i) in clause (d), for the word and figures “section 16,”, the words and figures “section 16, or” shall be substitutedShort title and com- mencement. Insertion of new section 17A. Duty of employer to inform employee of his rights. Amendment of section 18A. 8 of 1923. - 2 - Ex-584/2017 (ii) after clause (d), the following cla use shall be inserted, namely :— “(e) fails to infor m the employee of his rights to compensation as required under section 17A,”; (iii) in the long line, for the words “which may extend to five thousand rupees”, the words “which shall not be less tha n fifty thousand rupees but which may extend to one lakh rupees” shall be substituted. 4. In the principa l Act, in section 30, in sub-s ection (1), in the fir st proviso, for the words “three hundred rupees”, the words “ ten thousand rupees or such higher amount as the Centr al Government may, by notification in the Official Gazette, specify” shall be substituted. 5. Section 30A of the principal Act shall be omit ted. Amendment of section 30. Omission of section 30A.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 585 NOTIFICATIONNo.H.12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby r epub- lished fo r general info rmat io n. “Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected there- with or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:— CHAPTER I P RELIMINARY 1. (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India except the State of Jammu and Kashmir. (3) It shall come int o force on such date as the Centr al Government ma y, by notification in the Official Gazette, appoint:Short title, extent and commence- ment. Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2.In this Act, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (2) “address of delivery” means the address of the recipient of g oo d s or services or both indicated on the tax invoice issued by a regis- t e r e d p e r s o n for delivery of such goods or services or both; (3) “address on record” means the address of the recipient as available in the records of the supplier; (4) “adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs, the Revisional Authority, the Authority for Ad- vance Ruling, the Appellate Authority for Advance Ruling, the Appellate Author- ity and the Appellate Tribunal; (5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by what- ever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another; (6) “aggregate turnover” means the aggregate value of all taxable sup- plies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union terri- tory tax, integrated tax and cess; (7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land— (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8) “Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107; (9) “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under section 109; (10) “appointed day” means the date on which the provisions of this Act shall come into force; (11) “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assess- ment and best judgment assessment; (12) “associated enterprises” shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961; (13) “audit” means the examination of records, returns and other docu- ments maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit Difinitions.4 of 1882. 43 of 1961. Ex-585/20172 availed, and to assess his compliance with the provisions of this Act or the rules made ther eunder ; (14) “authorised bank” shall mean a bank or a branch of a bank authorised by the Gover nment to collect the tax or a ny other amount payable under this Act; (15) “authorised representative” means the representative as referred to in section 116; (16) “Board” means the Central Board of Excise and Customs consti- tuted under the Central Boards of Revenue Act, 1963; (17) “business” includes–– (a) a ny trade, commerce, manufacture, profession, voca tion, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a licence to book maker in such club ; and (i) any activity or transaction undertaken by the Central Gov- ernment, a State Government or any local authority in which they are engaged as public authorities; (18) “business vertical” means a distinguishable component of an enter- prise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals. Explanation.––For the purposes of this clause, factors that should be considered in determining whether goods or services are related include–– (a) the nature of the goods or services; (b) the nature of the production processes; (c) the type or class of customers for the goods or services; (d) the methods used to distribute the goods or supply of ser- vices; and (e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities; (19) “capital goods” means goods, the value of which is capitalised in the books of of the person claiming the input tax credit and which are used or in- tended to be used in the course or furtherance of business;Ex-585/2017 3 54 of 1963. (20) “casual taxable person” means a person who occasionally under- takes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business; (21) “central tax” means the central goods and services tax levied under section 9; (22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act; (23) “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; (24) “Commissioner” means the Commissioner of central tax and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Ser- vices Tax Act; (25) “Commissioner in the Board” means the Commissioner referred to in section 168; (26) “common portal” means the common goods and services tax elec- tronic portal referred to in section 146; (27) “common working days” in respect of a State or Union territory shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the concerned State or Union territory Government; (28) “company secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980; (29) “competent authority” means such authority as may be notified by the Government; (30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration.— Where goods are packed and transported with insur- ance, the supply of goods, packing materials, transport and insurance is a com- posite supply and supply of goods is a principal supply; (31) “consideration” in relation to the supply of goods or services or both includes–– (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or ser- vices or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Ex-585/20174 Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such condi- tions, (33) “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; (34) “conveyance” includes a vessel, an aircraft and a vehicle; (35) “cost accountant” means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959; (36) “Council” means the Goods and Services Tax Council established under article 279A of the Constitution; (37) “credit note” means a document issued by a registered person under sub-section (1) of section 34; (38) “debit note” means a document issued by a registered person under sub-section (3) of section 34; (39) “deemed exports” means such supplies of goods as may be notified under section 147; (40) “designated authority” means such authority as may be notified by the Board; (41) “document” includes written or printed record of any sort and elec- tronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000; (42) “drawback” in relation to any goods manufactured in India and ex- ported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43) “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1) of section 49; (44) “electr onic commerce” means the supply of goods or services or both, including digital products over digital or electronic network; (45) “electronic commerce operator” means any person who owns, oper- ates or manages digital or electronic facility or platform for electronic commerce; (46) “electronic credit ledger ” means the electronic credit ledger referred to in sub-section (2) of section 49; (47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (48) “existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation;Ex-585/2017 5 23 of 1959. 23 of 1959. (49) “family” means,–– (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50) “fixed establishment” means a place (other than the registered place of business) which is char acterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51) “Fund” means the Consumer Welfare Fund established under sec- tion 57; (52) “goods” means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things at- tached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53) “Government” means the Central Government; (54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017; (55) “goods and services tax pract itioner” means any person who has been approved under section 48 to act as such practitioner; (56) “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other ma rit ime zone as r e- ferred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters; (57) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act, 2017; (58) “integrated tax” means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act; (59) “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60) “input service” means any service used or intended to be used by a supplier in the course or furtherance of business; (61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office; (62) “input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes— (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; (d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the respective State Goods and Services Tax Act; or Ex-585/20176 80 of 1976. (e) the tax payable under the provisions of sub-sections (3) and (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy; (63) “input tax credit” means the credit of input tax; (64) “intra-State supply of goods” shall have the same meaning as as- signed to it in section 8 of the Integrated Goods and Services Tax Act; (65) “intra-State supply of services” shall have the same meaning as as- signed to it in section 8 of the Integrated Goods and Services Tax Act; (66) “invoice” or “tax invoice” means the tax invoice referred to in sec- tion 31; (67) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means with or without consideration; (68) “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly; (69) “local authority” means–– (a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution; (b) a “Municipality” as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Cen- tral Government or any State Government with the control or man- agement of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Canton- ments Act, 2006; (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70) “location of the recipient of services” means,— (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of busi- ness; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establish- ment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the esta blishment most directly concerned with the r eceipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71) “location of the supplier of services” means,—Ex-585/2017 7 41 of 2006. (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of busi- ness; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establish- ment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72) “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, char- acter and use and the term “manufacturer” shall be construed accordingly; (73) “market value” shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind a nd quality at or about the same time and a t the same commercial level wher e the recipient and the supplier are not rela ted; (74) “mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a compos- ite supply. Illustration.— A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (7 5) “money” means the Indian legal tender or any foreign curr ency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, trav- eller cheque, money order, postal or electronic remittance or any other instru- ment recognised by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; (76) “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988; (77) “non-resident taxable person” means any person who occasion- ally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78) “non-taxable supply” means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act; (79) “non-taxable territory” means the territory which is outside the tax- able territory; (80) “notification” means a notification published in the Official Gazette and the expressions “notify” and “notified” shall be construed accordingly; Ex-585/20178 59 of 1988. (81) “other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114) ; (82) “output tax” in relation to a taxable person, means the tax charge- able under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (83) “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84) “person” includes— (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co-operative societ ies; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860; (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85) “place of business” includes–– (a) a place from where the business is ordinarily carried on, and includes a war ehous e, a godown or any other place where a taxable person stores his goods, supplies or receives goods or ser- vices or both; or (b) a place where a taxable person maintains his books of ac- count; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86) “place of supply” means the place of supply as referred to in Chap- ter V of the Integrated Goods and Services Tax Act; (87) “prescribed” means prescribed by rules made under this Act on the recommendations of the Council; (88) “principal” means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89) “principal place of business” means the place of business specified as the principal place of business in the certificate of registration;Ex-585/2017 9 59 of 1988. 59 of 1988. (90) “principal supply” means the supply of goods or services which con- stitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91) “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board; (92) “quarter” shall mean a period comprising three consecutive calen- dar months, ending on the last day of March, June, September and December of a calendar year; (93) “recipient” of supply of goods or services or both, means— (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a ser- vice, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94) “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number; (95) “regulations” means the regulations made by the Board under this Act on the recommendations of the Council; (96) “removal’’ in relation to goods, means— (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97) “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder; (98) “reverse charge” means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or ser- vices or both under sub-section (3) or sub-section (4) of section 9, or under sub- section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act; (99) “Revisional Authority” means an authority appointed or authorised for revision of decision or orders as referred to in section 108; (100) “Schedule” means a Schedule appended to this Act; (101) “securities” shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; (102) “services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, cur- rency or denomination for which a separate consideration is charged; (103) “State” includes a Union territory with Legislature; (104) “State tax” means the tax levied under any State Goods and Ser- vices Tax Act; Ex-585/201710 42 of 1956. (105) “supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; (106) “tax period” means the period for which the return is required to be furnished; (107) “taxable person” means a person who is registered or liable to be registered under section 22 or section 24; (108) “taxable supply” means a supply of goods or services or both which is leviable to tax under this Act; (109) “taxable territory” means the territory to which the provisions of this Act apply; (110) “telecommunication service” means service of any description (in- cluding electronic mail, voice mail, data services, audio text services, video text services, ra dio paging and cellular mobile telephone services) which is ma de available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111) “the State Goods and Services Tax Act” means the respective State Goods and Services Tax Act, 2017; (112) “turnover in State” or “turnover in Union territory” means the ag- gregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113) “usual place of residence” means–– (a) in case of an individual, the place where he ordinarily r esides; (b) in other cases, the place where the person is incorporated or otherwise legally cons tituted; (114) “Union territory” means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and (f) other territory. Explanation.––For the purposes of this Act, each of the territories speci- fied in sub-clauses (a) to (f) shall be considered to be a separate Union territory; (115) “Union territory tax” means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act; (116) “Union Territory Goods and Services Tax Act” means the Union Territory Goods and Services Tax Act, 2017; (117) “valid return” means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; (118) “voucher ” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or servicesEx-585/2017 11 or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; (119) “works contract” means a contract for building, construction, fab- rica tion, completion, erection, installation, fitting out, improvement, modifica- tion, repair, maintenance, renovation, alteration or commissioning of any immov- able property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts; (121) any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State. CHAPTER II A DMINISTRATION 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Principal Commissioners of Central Tax or Principal Addi- tional Directors General of Central Tax, (d) Commissioners of Central Tax or Additional Directors Gen- eral of Central Tax, (e) Additional Commissioners of Central Tax or Additional Directors of Central Tax, (f) Joint Commissioners of Central Tax or Joint Directors of Central Tax, (g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax, (h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and (i) any other class of officers as it may deem fit: Provided that the officers appointed under the Central Excise Act, 1944 shall be deemed to be the officers appointed under the provisions of this Act. 4. (1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act. (2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of cen- tral tax for the administration of this Act.Officers under this Act Ex-585/201712 1 of 1944. Appointment of officer. 5. (1) Subject to such conditions and limitations as the Board may im- pose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him. (3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him. (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers a nd discharge the duties conferred or imposed on any other officer of central tax. 6. (1) Without prejudice to the provisions of this Act, the officers ap- pointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommenda- tions of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),–– (a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union\Territory Goods and Ser- vices Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax; (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever ap- plicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax CHAPTER III L EVY AND COLLECTION OF TAX 7. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub-section (1),––Ex-585/2017 13 Power of officer. Authorisation of officers of State tax or Union terri- tory tax as proper of- ficer in cer- tain circum- stances Scope of supply. (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Gov- ernment, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. (3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the recommendations of the Council, specify, by notification, the trans- actions that are to be treated as— (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:— (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consump- tion, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. (2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which sha ll be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic com- merce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Ex-585/201714 Tax liability on compos- ite and mixed supplies. Levy and collection. Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical pr esence in the taxable territory and also he does not ha ve a representative in the said territory, such electronic commerce operator shall ap- point a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,–– (a) one per cent. of the turnover in State or turnover in Union territory in case of a manufacturer, (b) two and a half per cent. of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and (c) half per cent. of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed: Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding one crore rupees, as may be recommended by the Council. (2) The registered person shall be eligible to opt under sub-section (1), if:— (a) he is not engaged in the supply of services other than sup- plies referred to in clause (b) of paragraph 6 of Schedule II; (b) he is not engaged in making any supply of goods which are not leviable to tax under this Act; (c) he is not engaged in making any inter-State outward sup- plies of goods; (d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council: Pr ovided tha t where more than one r egistered persons ar e having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section. (3) The option availed of by a registered person under sub-section (1) shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1).Ex-585/2017 15 Composition levy (4) A taxable person to whom the provisions of sub-section (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. (5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination of tax and penalty. 11. (1) Where the Government is satisfied that it is necessary in the pub- lic interest so to do, it may, on the recommendations of the Council, by notifica- tion, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. (2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is levia ble. (3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. Explanation.––For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. CHAPTER IV TIME AND VALUE OF SUPPLY 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:— (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the Ex-585/201716 Power to grant exemption from tax. Time of supply of goods. time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount. Explanation 2.––For the purposes of clause (b), “the date on which the supplier receives the payment” shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:— (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu ther eof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply. (4) In case of supply of vouchers by a supplier, the time of supply shall be— (a) the date of issue of voucher, if the supply is identifiable at that point; or (b) the date of redemption of voucher, in all other cases. (5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall–– (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid. (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consid- eration shall be the date on which the supplier receives such addition in value. 13. (1) The liability to pay tax on services shall arise at the time of sup- ply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:— (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (c) the date on which the recipient shows the receipt of ser- vices in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply:Ex-585/2017 17 Time of supply of service. Provided that where the supplier of taxable service receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice relating to such excess amount. Explanation.––For the purposes of clauses (a) and (b)–– (i) the supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment; (ii) “the date of receipt of payment” shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, which- ever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:–– (a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (b) the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu ther eof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), the time of supply shall be the date of entry in the books of account of the recipient of supply: Provided further that in case of supply by associated enterprises, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier. (4) In case of supply of vouchers by a supplier, the time of supply shall be–– (a) the date of issue of voucher, if the supply is identifiable at that point; or (b) the date of redemption of voucher, in all other cases. (5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall–– (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid. (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consid- eration shall be the date on which the supplier receives such addition in value. 14. Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:–– Ex-585/201718 Change in rate of tax in respect of supply of goods or services. (a) in case the goods or services or both have been supplied be fore the change in rate of tax,–– (i) where the invoice for the same has been issued and the pay- ment is also r eceived after the change in rate of ta x, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or (ii) where the invoice has been issued prior to the change in rate of tax but payment is received after the cha nge in r ate of tax, the time of supply shall be the date of issue of invoice; or (iii) wher e the payment ha s been received befor e the cha nge in rate of tax, but the invoice for the same is issued after the change in rate of tax, the time of supply shall be the date of receipt of pay- ment; (b) in case the goods or services or both have been supplied after the change in (i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or (ii) where the invoice has been issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is ear- lier; or (iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice: Provided that the date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in the rate of tax. Explanation.––For the purposes of this section, “the date of receipt of pa yment” shall be the date on which the pa yment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier. 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include––– (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such su pply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;Ex-585/2017 19 Value of tax- able supply. (c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services; (d) interest or late fee or penalty for delayed payment of any consideration for any supply; and (e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments. Explanation.––For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply sha ll not include any discount which is given–– (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply ha s been effected, if— (i) such discount is established in terms of an agreement en- tered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the ba- sis of document issued by the supplier has been reversed by the re- cipient of the supply. (4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed. (5) Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be pr escr ibed. Explanation.—For the purposes of this Act,–– (a) persons shall be deemed to be “related persons” if–– (i) such persons are officers or directors of one another ’s busi- nesses; (ii) such persons are legally recognised partners in business; (iii) such persons are employer and employee; (iv) any person directly or indirectly owns, controls or holds twenty-five per cent. or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third per- son; or (viii) they are members of the same family; (b) the term “person” also includes legal persons; (c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. Ex-585/201720 CHAPTER V I NPUT TAX CREDIT 16. (1) Every registered person shall, subject to such conditions and re- strictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered per- son shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,–– (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying docu- ments as may be prescribed; (b) he has received the goods or services or both. Explanation.—For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall b e entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the su pplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax pay- able thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed: Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon. (3) Where the registered person has claimed depreciation on the tax com- ponent of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall not be allowed. (4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both afterEx-585/2017 21 Eligibility and condi- tions for tak- ing input tax credit. 43 of 1961. the due date of furnishing of the return under section 39 for the month of Septem- ber following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier. 17.(1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting ex- empt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero- rated supplies. (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, sub- ject to clause (b) of paragraph 5 of Schedule II, sale of building. (4) A banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances shall have the option to either comply with the pro- visions of sub-section (2), or avail of, every month, an amount equal to fifty per cent. of the eligible input tax credit on inputs, capital goods and input services in that month and the rest shall lapse: Provided that the option once exercised shall not be withdrawn during the remaining part of the financial year: Provided further that the restriction of fifty per cent. shall not apply to the tax paid on supplies made by one registered person to another registered per- son having the same Permanent Account Number. (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:— (a) motor vehicles and other conveyances except when they are used–– (i) for making the following taxable supplies, namely:— (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) the following supply of goods or services or both— (i) food and beverages, outdoor catering, beauty treatment, hea lth ser vices, cosmetic and pla stic surgery except where an in- ward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; Ex-585/201722 Appoint- ment of credit and blocked credits. (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health insurance except where–– (A) the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or (B) such inward supply of goods or services or both of a par- ticular category is used by a registered person for making an out- ward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and (iv) travel benefits extended to employees on vacation such as leave or home travel concession; (c) works contract services when supplied for construction of an immov- able property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) goods or services or both received by a taxable person for construc- tion of an immovable property (other than plant or machinery) on his own ac- count including when such goods or services or both are used in the course or furtherance of business. Explanation.––For the purposes of clauses (c) and (d), the expres- sion “construction” includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; (e) goods or services or both on which tax has been paid under section 10; (f) goods or services or both received by a non-resident taxable person except on goods imported by him; (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance with the provisions of sections 74, 129 and 130. (6) The Government may prescribe the manner in which the credit re- ferred to in sub-sections (1) and (2) may be attributed. Explanation.––For the purposes of this Chapter and Chapter VI, the ex- pression “plant and machinery” means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes— (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to reg- istration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputsEx-585/2017 23 Availability of credit in special cir- cumstances. contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act; (b) a person who takes registration under sub-section (3) of section 25 shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or fin- ished goods held in stock on the day immediately preceding the date of grant of registration; (c) where any registered person ceases to pay tax under section 10, he shall be entitled to take credit of input tax in respect of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and on capital goods on the day immediately preceding the date from which he becomes liable to pay tax under section 9: Provided that the credit on capital goods shall be reduced by such per- centage points as may be prescribed; (d) where an exempt supply of goods or services or both by a registered person becomes a taxable supply, such person shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock relatable to such exempt supply and on capital goods exclusively used for such exempt supply on the day immediately preceding the date from which such supply becomes taxable: Provided that the credit on capital goods shall be reduced by such per- centage points as may be prescribed. (2) A registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply. (3) Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the busi- ness with the specific provisions for tra nsfer of liabilit ies, the said registered person shall be allowed to transfer the input tax credit which remains unutilised in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed. (4) Where any registered person who has availed of input tax credit opts to pay tax under section 10 or, where the goods or services or both supplied by him become wholly exempt, he shall pay an amount, by way of debit in the elec- tronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or fin- ished goods held in stock and on capital goods, reduced by such percentage points as may be prescribed, on the day immediately preceding the date of exercising of such option or, as the case may be, the date of such exemption: Provided that aft er payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. Ex-585/201724 (5) The amount of credit under sub-section (1) and the amount payable under sub-section (4) shall be calculated in such manner as may be pre- scribed. (6) In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery re- duced by such percentage points as may be prescribed or the tax on the transac- tion value of such capital goods or plant and machinery determined under section 15, whichever is higher: Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15. 19. (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job worker for job work. (2) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on inputs even if the inputs are directly sent to a job worker for job work without being first brought to his place of business. (3) Where the inputs sent for job work are not received back by the prin- cipal after completion of job work or otherwise or are not supplied from the place of business of the job worker in accordance with clause (a) or clause (b) of sub- section (1) of section 143 within one year of being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out: Provided that where the inputs are sent directly to a job worker, the pe- riod of one year shall be counted from the date of receipt of inputs by the job wor ker. (4) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on capital goods sent to a job worker for job work. (5) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on capital goods even if the capital goods are directly sent to a job worker for job work without being first brought to his place of business. (6) Where the capital goods sent for job work are not received back by the principal within a period of three years of being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out: Provided that where the capital goods are sent directly to a job worker, the period of three years shall be counted from the date of receipt of capital goods by the job worker. (7) Nothing contained in sub-section (3) or sub-section (6) shall apply to moulds and dies, jigs and fixtures, or tools sent out to a job worker for job work.Ex-585/2017 25 Takin g input tax credit in respect of in- puts and capital goods sent for job work. Explanation.––F or the purpose of this section, “ principal” means the person referred to in section 143. 20. (1) The Input Service Distributor shall distribute the credit of central tax as central tax or integrated tax and integrated tax as integrated tax or central tax, by way of issue of a document containing the amount of input tax credit being distributed in such manner as may be prescribed. (2) The Input Service Distributor may distribute the credit subject to the following conditions, namely:–– (a) the credit can be distributed to the recipients of credit against a document containing such details as may be prescribed; (b) the amount of t he credit distr ibuted shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a re- cipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipi- ents to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period; (e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period. Explanation.––For the purposes of this section,–– (a) the “relevant period” shall be–– (i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the sa id financial year; or (ii) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed; (b) the expression “recipient of credit” means the supplier of goods or services or both having the same Permanent Account Num- ber as that of the Input Service Distributor; (c) the term ‘‘turnover ’’, in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule. Ex-585/201726 Manner of distribution of cr edit by Input Ser- vice Dis- tributor. 21. Where the Input Service Distributor distributes the credit in contra- vention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of sec- tion 73 or section 74, as the case may be, shall, mutatis mutandis, apply for deter- mination of amount to be recovered. CHAPTER VI REGISTRATION 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a finan- cia l yea r exceeds twenty la kh rupees: Provided that where such person makes taxable supplies of goods or ser- vices or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a licence under an existing law, shall be liable to be registered under this Act with effect from the appointed day. (3) Where a business carried on by a taxable person registered under this Act is tr ansfer red, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such tra nsfer or succession. (4) Notwithstanding anything contained in sub-sections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgam- ation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal Explanation.––For the purposes of this section,–– (i) the expression “aggregate turnover” shall include all sup- plies made by the taxable person, whether on his own account or made on behalf of all his principals; (ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal refer red to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker; (iii) the expression “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution. 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supply- ing goods or services or both tha t are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;Ex-585/2017 27 Manner of recover y of credit dis- tributed in excess. Person liable for registra- tion. Persons not li- able for regis- tration. (b) an agriculturist, to the extent of supply of produce out of cultivation of land. (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtain- ing registration under this Act. 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,–– (i) persons making any inter-State taxable supply; (ii) casual taxable persons making taxable supply; (iii) persons who are required to pay tax under reverse charge; (iv) person who are required to pay tax under sub-section (5) of section 9; (v) non-resident taxable persons making taxable supply; (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act; (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or other- wise; (viii) Input Service Distributor, whether or not separately reg- istered under this Act; (ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52; (x) every electronic commerce operator; (xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be pre- scribed: Provided that a casual taxable person or a non-resident taxable person shall a pply for registration at least five days prior to the commencement of business. Expla nation.—Every person who makes a supply from the territ orial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: Ex-585/201728 Compul- sory registration in certain cases. Procedure for registra- tion. Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. (3) A person, though not liable to be registered under section 22 or sec- tion 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person. (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. (5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. (6) Every person shall have a Permanent Account Number issued under the Income- tax Act, 1961 in order to be eligible for grant of registration: Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Ac- count Number issued under the said Act in order to be eligible for grant of regis- tration. (7) Notwithstanding anything contained in sub-section (6), a non-resi- dent taxable person may be granted registra tion under sub-section (1 ) on the basis of such other documents as may be prescribed. (8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed. (9) Notwithstanding anything contained in sub-section (1),–– (a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries; and (b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed. (10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be pr escr ibed. (11) A certificate of registration shall be issued in such form and with effect from such da te as may be prescribed. (12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.Ex-585/2017 29 43 of 1961. 46 of 1947. 26. (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub-section (10) of section 25. (2) Notwithstanding anything contained in sub-s ection (1 0) of section 25, any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act. 27. (1) The certificate of registration issued to a casual taxable person or a non- resident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration: Provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days. (2) A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought: Provided that where any extension of time is sought under sub-section (1), such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought. (3) The amount deposited under sub-section (2) shall be credited to the electronic cash ledger of such person and shall be utilised in the manner provided under section 49. 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed. (2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be pre- scribed: Provided that approval of the proper officer shall not be required in re- spect of amendment of such particulars as may be prescribed: Ex-585/201730 Deemed reg- istration. Special pro- vision s re- lating to ca- sual taxable person and non-resi- dent taxable person. Amendment of registra- tion. Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an oppor- tunity of being heard. (3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act. 29. (1) The proper officer may, either on his own motion or on an appli- cation filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,–– (a) t he business has been discontinued, transfer red fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer lia ble to be registered under section 22 or section 24. (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,–– (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished re- turns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub- section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. (3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined be- fore or after the date of cancellation. (4) The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act. (5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancella- tion or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:Ex-585/2017 31 Cancella- tion of regis- tration. Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be pre- scribed or the tax on the transaction value of such capita l goods or plant and machinery under section 15, whichever is higher. (6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed. 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation or der. (2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or re- ject the application: Provided that the application for revocation of cancellation of registra- tion shall not be rejected unless the applicant has been given an opportunity of being heard. (3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act. CHAPTER VII TAX INVOICE , CREDIT AND DEBIT NOTES 31. (1) A registered person supplying taxable goods shall, before or at the time of,— (a) removal of goods for supply to the recipient, where the sup- ply involves movement of goods; or (b) delivery of goods or making available thereof to the recipi- ent, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed: Provided that the Government may, on the recommendations of the Coun- cil, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be pr escr ibed. (2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, show- ing the description, value, tax charged thereon and such other particulars as may be prescribed: Ex-585/201732 Revocation of cancel- lation of regisration. Tax invoice. Provided that the Government may, on the recommendations of the Coun- cil, by notification and subject to such conditions as may be mentioned therein, specify the categories of services in respect of which–– (a) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (b) tax invoice may not be issued. (3) Notwithstanding anything contained in sub-sections (1) and (2)–– (a) a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already is- sued during the period beginning with the effective date of registra- tion till the date of issuance of certificate of registration to him; (b) a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be pr escribed; (c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed: Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed; (d) a registered person shall, on receipt of advance payment wit h respect to any supply of goods or services or both, issue a re- ceipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment; (e) where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax in- voice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment; (f) a registered person who is liable to pay tax under sub- section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the sup- plier who is not registered on the date of receipt of goods or services or both; (g) a registered person who is liable to pay tax under sub- section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier. (4) In case of continuous supply of goods, where successive statements of accounts or successive pa yments are involved, the invoice sha ll be issued befor e or at the time each such statement is issued or, as the case may be, each such payment is received.Ex-585/2017 33 (5) Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of services,–– (a) where the due date of payment is ascertainable fr om the contr act, the invoice shall b e issued on or before the due da te of payment; (b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment; (c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event. (6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall b e issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation. (7 ) Notwithstanding anything contained in sub-section (1 ), where t he goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier. Explanation.––For the purposes of this section, the expression “tax in- voice” sha ll include any revised invoice issued by the supplier in respect of a supply made earlier. 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act. (2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder. 33. Notwithstanding anything contained in this Act or any other law for the time being in for ce, where any supply is ma de for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made. 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed. (2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the inancial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed: Ex-585/201734 Prohibition of unauthorised collection of tax. Amount of tax to be indicated in tax invoice and other documents. Credit and debit notes. Provided that no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person. (3) Where a tax invoice has been issued for supply of any goods or ser- vices or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the regis- tered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as may be prescribed. (4) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in such manner as may be prescribed. Explanation.––For the purposes of this Act, the expression “debit note” shall include a supplementary invoice. CHAPTER VIII ACCOUNTS AND RECORDS 35.(1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and cor- rect account of— (a) production or manufacture of goods; (b) inward and outward supply of goods or services or both; (c) stock of goods; (d) input tax credit availed; (e) output tax payable and paid; and (f) such other particulars as may be prescribed: Provided that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business: Provided further that the registered person may keep and maintain such accounts and other particulars in electronic form in such manner as may be pre- scribed. (2) Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed. (3) The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein. (4) Where the Commissioner considers that any class of taxable person is not in a position to keep and maintain accounts in accordance with the provi- sions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be pre- scribed.Ex-585/2017 35 Accounts and other records. (5) Every registered person whose turnover during a financial year ex- ceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other docu- ments in such form and manner as may be prescribed. (6) Subject to the provisions of clause (h) of sub-section (5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub-section (1), the proper officer shall deter- mine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of such tax. 36. Every registered person required to keep and maintain books of ac- count or other records in accordance with the provisions of sub-section (1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records: Provided that a registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, shall retain the books of account and other records pertaining to the subject matter of such appeal or revi- sion or proceedings or investigation for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or for the period specified above, whichever is later. CHAPTER IX R ETURNS 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of sec- tion 10 or section 51 or section 52, shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month suc- ceeding the said tax period and such details shall be communicated to the recipi- ent of the said supplies within such time and in such manner as may be pre- scribed: Provided that the registered person shall not be allowed to fu rnish the details of outward supplies during the period from the eleventh da y to the fif- teenth day of the month succeeding the tax period: Provided further that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: Ex-585/201736 Per iod of reten tion of accounts. Furnishing details of outward supplies. Provided also that any extension of time limit notified by the Commis- sioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. (2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly. (3) Any registered person, who has furnished the details under sub-sec- tion (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the de- tails furnished under sub-section (1) shall be allowed after furnishing of the re- turn under section 39 for the month of September following the end of the finan- cial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. Explanation.––For the purposes of this Chapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. 38. (1) Every registered person, other than an Input Service Dis- tributor or a non-resident taxable person or a person paying tax under the provi- sions of section 10 or section 51 or section 52, shall verify, validate, modify or delete, if required, the deta ils relating to outward supplies and credit or debit notes communicated under sub-section (1) of section 37 to prepare the details of his inward supplies and credit or debit notes and may include therein, the details of inward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier under sub-section (1) of section 37. (2) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of sec- tion 10 or section 51 or section 52, shall furnish, electronically, the details of inward supplies of taxable goods or services or both, including inward supplies of goods or services or both on which the tax is payable on reverse charge basis under this Act and inward supplies of goods or services or both taxable under the Integrated Goods and Services Tax Act or on which integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975, and credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed:Ex-585/2017 37 Furnishing detail of inward supplies. 51 of 1975. Provided that the Commissioner may, for reasons to be recorded in writ- ing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: Provided further that any extension of time limit notified by the Commis- sioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. (3) The details of supplies modified, deleted or included by the recipient and furnished under sub-section (2) shall be communicated to the supplier con- cerned in such manner and within such time as may be prescribed. (4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-section (2) or sub-section (4) of section 39 shall be communicated to the supplier concerned in such manner and within such time as may be prescribed. (5) Any registered person, who has furnished the details under sub-sec- tion (2) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the de- tails furnished under sub-section (2) shall be allowed after furnishing of the re- turn under section 39 for the month of September following the end of the finan- cial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. 39. (1) Every registered person, other than an Input Service Dis- tributor or a non-resident taxable person or a person paying tax under the provi- sions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, on or before the twentieth day of the month succeeding such calendar month or part thereof. (2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of turnover in the State or Union territory, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. (3) Every registered person required to deduct tax at source under the provisions of section 51 shall furnish, in such form and manner as may be pre- scribed, a return, electronically, for the month in which such deductions have been made within ten days after the end of such month. (4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of such month. Ex-585/201738 Furnishing of return. (5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within twenty days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier. (6) T he Commissioner may, for r easons to be recorded in wr iting, by notification, extend the time limit for furnishing the returns under this section for such class of registered persons as may be specified therein: Provided that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commis- sioner. (7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return. (8) Every registered person who is required to furnish a return under sub- section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period. (9) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub- section (3) or sub-section (4) or sub-section (5) discovers any omission or incor- rect particula rs therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or in- correct particulars in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, subject to payment of interest under this Act: Provided that no such rectification of any omission or incorrect particu- lars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier. (10) A registered person shall not be allowed to furnish a return for a tax period if the retur n for any of the previous tax periods has not been furnished by him. 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration. 41. (1) Every registered person shall, subject to such conditions and re- strictions as may be prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited on a provisional basis to his electronic credit ledger. (2) The credit referred to in sub-section (1) shall be utilised only for pay- ment of self-assessed output tax as per the return referred to in the said sub- section.Ex-585/2017 39 First return. Claim of input tax credit and provisional acceptance thereof. 42. (1) The details of every inward supply furnished by a registered per- son (hereafter in this section referred to as the “recipient”) for a tax period shall, in such manner and within such time as may be prescribed, be matched–– (a) with the corresponding details of outward supply fur- nished by thecorresponding registered person (hereafter in this sec- tion referred to as the “supplier”) in his valid return for the same tax period or any preceding tax period; (b) with the integrated goods and services tax paid under sec- tion 3 of the Customs Tariff Act, 1975 in respect of goods imported by him; and (c) for duplication of claims of input tax credit. (2) The claim of input tax credit in resp ect of invoices or debit notes relating to inward supply that match with the details of corresponding outward supply or with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him shall be finally accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the r ecipient. (3) Where the input tax credit claimed by a recipient in respect of an inward supply is in excess of the tax declared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed. (4) The duplication of claims of input tax credit shall be communicated to the recipient in such manner as may be prescribed. (5) The amount in respect of which any discrepancy is communi- cated under sub-section (3) and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the recipient, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communi- cated. (6) The amount claimed as input tax credit that is found to be in excess on account of duplication of claims shall be added to the output tax liability of the recipient in his return for the month in which the duplication is communicated. (7) The recipient shall be eligible to reduce, from his output tax liability, the amount added under sub-section (5), if the supplier declares the details of the invoice or debit note in his valid return within the time specified in sub-section (9) of section 39. (8) A recipient in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified under sub-section (1) of section 50 on the amount so added from the date of availing of credit till the corresponding additions are made under the said sub-sections. (9) Where any reduction in output tax liability is accepted under sub- section (7), the interest paid under sub-section (8) shall be refunded to the recipi- ent by crediting the amount in the corresponding head of his electronic cash led- ger in such manner as may be prescribed: Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the supplier. Ex-585/201740 Matching reversal and reclaim of input tax credit. 51 of 1975. 51 of 1975. (10) The amount reduced from the output tax liability in contraven- tion of the provisions of sub-section (7) shall be added to the output tax liability of the recipient in his return for the month in which such contravention takes place and such recipient shall be liable to pay interest on the amount so added at the rate specified in sub-section (3) of section 50. 43. (1) The details of every credit note relating to outward supply fur- nished by a registered person (hereafter in this section referred to as the “sup- plier”) for a tax period shall, in such manner and within such time as may be prescribed, be matched–– (a) with the corresponding reduction in the claim for input tax credit by the corresponding registered person (hereafter in this sec- tion referred to as the “recipient”) in his valid return for the same tax period or any subsequent tax period; and (b) for duplication of claims for reduction in output tax liability. (2) The claim for reduction in output tax liability by the supplier that matches with the corresponding reduction in the claim for input tax credit by the recipient shall be finally accepted and communicated, in such manner as may be prescribed, to the supplier. (3) Where the reduction of output tax liability in respect of outward sup- plies exceeds the corresponding reduction in the claim for input tax credit or the corresponding credit note is not declared by the recipient in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed. (4) The duplication of claims for reduction in output tax liability shall be communicated to the supplier in such manner as may be prescribed. (5) The amount in respect of which any discrepancy is communi- cated under sub-section (3) and which is not rectified by the recipient in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the supplier, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communi- cated. (6) The amount in respect of any reduction in output tax liability that is found to be on account of duplication of claims shall be added to the output tax liability of the supplier in his return for the month in which such duplication is communicated. (7) The supplier shall be eligible to reduce, from his output tax liability, the amount added under sub-section (5) if the recipient declares the details of the credit note in his valid return within the time specified in sub-section (9) of sec- tion 39. (8) A supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified under sub-section (1) of section 50 in respect of the amount so added from the date of such claim for reduction in the output tax liability till the corresponding additions are made under the said sub-sections. (9) Where any reduction in output tax liability is accepted under sub- section (7), the interest paid under sub-section (8) shall be refunded to the sup- plier by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed:Ex-585/2017 41 Matching reversal and reclaim of reduction in output tax li- ability. Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the recipient. (10) The amount reduced from output tax liability in contravention of the provisions of sub-section (7) shall be added to the output tax liability of the supplier in his return for the month in which such contravention takes place and such supplier shall be liable to pay interest on the amount so added at the rate specified in sub-section (3) of section 50. 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. (2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-s ection (5) of section 35 sha ll furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed. 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 a nd whose registration ha s been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is la ter, in such form and manner as may be pr escr ibed. 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed. 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees. (2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State or Union territory. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed. Ex-585/201742 Annual return. Final return. Notice to return defaulters. Levy of late fee. Goods and services tax practitio- ners. (3) Notwithstanding anything contained in sub-section (2), the responsi- bility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished. CHAPTER X PAYMENT OF TAX 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or Na- tional Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed. (2) The input tax credit as self-assessed in the return of a registered per- son shall be credited to his electronic credit ledger, in accordance with section 41, to be maintained in such manner as may be prescribed. (3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount pay- able under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed. (4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed. (5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of–– (a) integrated tax shall first be utilised towards payment of in- tegrated tax and the amount remaining, if any, may be utilised to- wards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order; (b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised to- wards the payment of integrated tax; (c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards pay- ment of integrated tax; (d) the Union territory tax shall first be utilised towards pay- ment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax; (e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and (f) the State tax or Union territory tax shall not be utilised to- wards payment of central tax. (6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provi- sions of section 54.Ex-585/2017 43 Goods and services tax practitio- ners. (7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed. (8) Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:–– (a) self-assessed tax, and other dues related to returns of previ- ous tax periods; (b) self-assessed tax, and other dues related to the return of the current tax period; (c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or sec- tion 74. (9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both. Explanation.––For the purposes of this section,— (a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the elec- tronic cash ledger; (b) the expression,— (i) “tax dues” means the tax payable under this Act and does not include interest, fee and penalty; and (ii) “other dues” means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder. 50. (1) Every person who is liable to pay tax in accordance with the pro- visions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council. (2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommendations of the Council. 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,–– (a) a department or establishment of the Central Govern- ment or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council, Ex-585/201744 Interest on delayed pay- ment of tax. Tax deduction at sour ce. (hereafter in this section referred to as “the deductor”), to deduct tax at the rate of one per cent. from the payment made or credited to the supplier (hereafter in this section referred to as “the deductee”) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thou- sand rupees: Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. Explanation.––For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice. (2) The amount deducted as tax under this section shall be paid to the Government by the deductor within ten days after the end of the month in which such deduction is made, in such manner as may be prescribed. (3) The deductor shall furnish to the deductee a certificate mentioning therein the contract value, rate of deduction, amount deducted, amount paid to the Government and such other particulars in such manner as may be prescribed. (4) If any deductor fails to furnish to the deductee the certificate, after deducting the tax at source, within five days of crediting the amount so deducted to the Government, the deductor shall pay, by way of a late fee, a sum of one hundred rupees per day from the day after the expiry of such five days period until the failure is rectified, subject to a maximum amount of five thousand rupees. (5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the retur n of the deductor furnished under sub- section (3) of section 39, in such manner as may be prescribed. (6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provi- sions of sub-section (1) of section 50, in addition to the amount of tax deducted. (7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74. (8) T he refund to the deduct or or the deduct ee ar ising on account of excess or erroneous deduction shall be dealt with in accordance with the provi- sions of section 54: Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee. 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recom- mendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator. Explanation.––For the purposes of this sub-section, the expression “net value of taxable supplies” shall mean the aggregate value of taxable supplies ofEx-585/2017 45 Collection of tax at sour ce. goods or services or both, other than services notified under sub-section (5) of section 9, made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. (2) The power to collect the amount specified in sub-section (1) shall be without prejudice to any other mode of recovery from the operator. (3) The amount collected under sub-section (1) shall be paid to the Gov- ernment by the operator within ten days after the end of the month in which such collection is made, in such manner as may be prescribed. (4) Every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward sup- plies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month. (5) Every operator who collects the amount specified in sub-section (1) shall furnish an annual statement, electronically, containing the details of out- ward supplies of goods or services or both effected through it, including the sup- plies of goods or services or both returned through it, and the amount collected under the said sub-section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year. (6) If any operator after furnishing a statement under sub-section (4) dis- covers any omission or incor rect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the statement to be furnished for the month during which such omission or incorrect particulars are noticed, subject to payment of interest, as specified in sub-section (1) of section 50: Provided that no such rectification of any omission or incorrect particu- lars shall be allowed after the due date for furnishing of statement for the month of September following the end of the financial year or the actual date of furnish- ing of the relevant annual statement, whichever is earlier. (7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his electronic cash ledger, of the amount col- lected and reflected in the statement of the operator furnished under sub-section (4), in such manner as may be prescribed. (8) The details of supplies furnished by every operator under sub-section (4) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act in such manner and within such time as may be prescribed. (9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under section 37, the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed. (10) The amount in respect of which any discrepancy is communi- cated under sub-section (9) and which is not rectified by the supplier in his valid return or the operator in his sta tement for the month in which discrepancy is Ex-585/201746 communicated, shall be added to the output tax liability of the said supplier, where the value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the month succeeding the month in which the discrepancy is communicated in such manner as may be prescribed. (11) The concerned supplier, in whose output tax liability any amount has been added under sub-section (10), shall pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section 50 on the amount so added from the date such tax was due till the date of its payment. (12) Any authority not below the ra nk of Depu ty Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to— (a) supplies of goods or services or both effected through such operator during any period; or (b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever na me called, managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required informa tion within fifteen working days of the date of service of such notice. (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty- five thousand rupees. Explanation.—For the purposes of this section, the expression “concerned supplier” shall mean the supplier of goods or services or both making supplies through the operator. 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49, as reflected in the valid return furnished under sub-section (1) of section 39, the amount collected as central tax shall stand reduced by an amount equal to such credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the central tax account to the integrated tax account in such manner and within such time as may be prescribed. CHAPTER XI REFUNDS 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:Ex-585/2017 47 Tr a nsfer of input tax credit. Refund of tax. Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the pr ovisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. (2) A specialised agency of the United Nations Organisation or any Mul- tilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign coun- tries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be pre- scribed, before the expiry of six months from the last day of the quarter in which such supply was received. (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than–– (i) zero rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recom- mendations of the Council: Provided fur ther that no r efund of u nutilised input ta x credit shall be a llowed in cases where the goods expor ted ou t of India ar e subject ed to expor t duty: Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. (4) The application shall be accompanied by— (a) such documentary evidence as may be prescribed to estab- lish that a refund is due to the applicant; and (b) such documentary or other evidence (including the docu- ments referred to in section 33) as the applicant may furnish to es- tablish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person: Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and inter- est had not been passed on to any other person. 46 of 1947. Ex-585/201748 (5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57. (6) Notwithsta nding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommenda- tions of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of input tax credit provisionally ac- cepted, in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant. (7) The proper officer shall issue the order under sub-section (5) within sixty days from the date of receipt of application complete in all respects. (8) Notwithstanding anything contained in sub-section (5), the refund- able amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to— (a) refund of tax paid on zero-rated supplies of goods or ser- vices or both or on inputs or input services used in making such zero-rated supplies; (b) refund of unutilised input tax credit under sub-section (3); (c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued; (d) refund of tax in pursuance of section 77; (e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such t ax a nd interest to any other person; or (f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify. (9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except in accordance with the provi- sions of sub-section (8). (10) Where any refund is due under sub-section (3) to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may— (a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be; (b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.Ex-585/2017 49 Explanation.––For the purposes of this sub-section, the expression “speci- fied date” shall mean the last date for filing an appeal under this Act. (11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may deter- mine. (12) Where a refund is withheld under sub-section (11), the taxable per- son shall, notwithstanding anything contained in section 56, be entitled to inter- est at such rate not exceeding six per cent. as may be notified on the recommen- dations of the Council, if as a result of the appeal or further proceedings he be- comes entitled to refund. (13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under sub-section (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of regis- tration granted to him had remained in force, furnished all the returns required under section 39. (14) Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation.—For the purposes of this section,–– (1) “refund” includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3). (2) “relevant date” means— (a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,–– (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier; or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished; (c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of–– Ex-585/201750 (i) receipt of payment in convertible foreign exchange, where the supply of services had been completed prior to the receipt of such payment; or (ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice; (d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction; (e) in the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises; (f) in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof; (g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and (h) in any other case, the date of payment of tax. 55. The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them. 56. If any tax ordered to be refunded under sub-section (5) of section 54 to any a pplicant is not refunded within sixty days from the date of receipt of application under sub- section (1) of that section, interest at such rate not exceed- ing six per cent. as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax: Provided that where any claim of refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of receipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund. Explanation.––For the purposes of this section, where any order of re- fund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said sub-section (5).Ex-585/2017 51 Refun d in certain cases. Interest on delayed refund.46 of 1947. 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,— (a) the amount referred to in sub-section (5) of section 54; (b) any income from investment of the amount credited to the Fund; and (c) such other monies received by it, in such manner as may be pre- scribed. 58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The Government or the authority specified by it shall maintain proper and separate account and other relevant records in relation to the Fund and pre- pare an annual statement of accounts in such form as may be prescribed in consul- tation with the Comptroller and Auditor-General of India. CHAPTER XII A SSESSMENT 59. Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39. 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and the proper officer shall pass an order, within a period not later than ninety days from the date of receipt of such request, allowing payment of tax on provisional basis at such rate or on such value as may be specified by him. (2) The payment of tax on provisional basis may be allowed, if the tax- able person executes a bond in such form as may be prescribed, and with such surety or security as the proper officer may deem fit, binding the taxable person for payment of the difference between the amount of tax as may be finally as- sessed and the amount of tax provisionally assessed. (3) The proper officer shall, within a period not exceeding six months from the date of the communication of the order issued under sub-section (1), pass the final assessment order after taking into account such information as may be required for finalizing the assessment: Provided that the period specified in this sub-section may, on sufficient cause being shown and for reasons to be recorded in writing, be extended by the Joint Commissioner or Additional Commissioner for a further period not exceeding six months and by the Commissioner for such further period not exceeding four years. (4) The registered person shall be liable to pay interest on any tax payable on the supply of goods or services or both under provisional assessment but not paid on the due date specified under sub-section (7) of section 39 or the rules made thereunder, at the rate specified under sub-section (1) of section 50, from the first day after the due date of payment of tax in respect of the said supply of goods or services or both till the date of actual payment, whether such amount is paid before or after the issuance of order for final assessment. Ex-585/201752 Consumer Welfare Fund. Utilisation of Fund. Self- assessmen t. P rovision al assessmen t. (5) Where the registered person is entitled to a refund consequent to the order of final assessment under sub-section (3), subject to the provisions of sub- section (8) of section 54, interest shall be paid on such refund as provided in section 56. 61. (1) The proper officer may scrutinize the return and related particu- lars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be pre- scribed and seek his explanation thereto. (2) In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken in this regard. (3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or wher e the registered person, after accepting the discrep- ancies, fails to take the correctivemeasure in his return for the month in which the discr epancy is accepted, the proper officer may initia te appropr iate action in- cluding those under section 65 or section 66 or section 67, or proceed to deter- mine the tax and other dues under section 73 or section 74. 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates. (2) Where the registered person furnishes a va lid return within thirty days of the service of the assessment order under sub-section (1), the said assess- ment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. 63. Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates: Provided that no such assessment order shall be passed without giving the person an opportunity of being heard. 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue:Ex-585/2017 53 Scrutiny of return. Assessment of non-filers of return. Assessment of unregis- tered person. Summary assessment oin certain special cases. Provided that where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the per son in charge of such goods shall be deemed to be the taxable person liable to be as- sessed and liable to pay tax and any other amount due under this section. (2) On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74. 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. (3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be pr escr ibed. (4) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit: Provided that where the Commissioner is satisfied that audit in respect of such registered person cannot be completed within three months, he may, for the reasons to be recorded in writing, extend the period by a further period not ex- ceeding six months. Explanation.––For the purposes of this sub-section, the expression “com- mencement of audit” shall mean the date on which the records and other docu- ments, called for by the tax authorities, are made available by the registered per- son or the actual institution of audit at the place of business, whichever is later. (5) D uring the course of audit, the authorised officer ma y requir e the registered person,— (i) to afford him the necessary facility to verify the books of account or other documents as he may require; (ii) to furnish such information as he may require and render assistance for timely completion of the audit. (6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. (7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or sec- tion 74. 66. (1) If at any stage of scrutiny, inquiry, investigation or any other pro- ceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, Ex-585/201754 Audit by tax authorities. Special audit. is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commis- sioner, direct such registered person by a communication in writing to get his records including books of account examined and audited by a chartered accoun- tant or a cost accountant as may be nominated by the Commissioner. (2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other par- ticulars as may be specified: Provided that the Assistant Commissioner may, on an application made to him in this behalf by the registered person or the chartered accountant or cost accountant or for any material and sufficient reason, extend the said period by a further period of ninety days. (3) The provisions of sub-section (1) shall have effect notwithstanding tha t the accounts of t he registered person ha ve been audited under a ny other provisions of this Act or any other law for the time being in force. (4) The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made ther eunder. (5) T he expenses of the examination and a udit of records under sub- section (1), including the remuneration of such chartered accountant or cost ac- countant, shall be determined and paid by the Commissioner and such determi- nation shall be final. (6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74. CHAPTER XIV INSPECTION , SEARCH , SEIZURE AND ARREST 67. (1) Where the proper officer, not below the rank of Joint Commis- sioner, has reasons to believe that–– (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of central tax to inspect any places of business of the taxable person or the persons engaged in the business of trans- porting goods or the owner or the operator of warehouse or godown or any other place.Ex-585/2017 55 Power of inspection search and seizure. (2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any pro- ceedings under this Act, are secreted in any place, he may authorise in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things: Provided that where it is not pract icable to seize any such goods, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examina- tion and for any inquiry or proceedings under this Act. (3) The documents, books or things referred to in sub-section (2) or any other documents, books or things produced by a taxable person or any other per- son, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not ex- ceeding thirty days of the issue of the said notice. (4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, elec- tronic devices, box, receptacle in which any goods, accounts, registers or docu- ments of the person are suspected to b e concealed, wher e access to such pre- mises, almirah, electronic devices, box or receptacle is denied. (5) The person from whose custody any documents are seized under sub- section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation. (6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. (7) Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months. (8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant consider- ations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed. Ex-585/201756 (9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-sec- tion (2), he shall prepare an inventory of such goods in such manner as may be pr escr ibed. (10) The provisions of the Code of Criminal Procedure, 1973, relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word “Magistrate”, wherever it occurs, the word “Commissioner” were substituted. (11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made thereunder for prosecution. (12) The Commissioner or an officer authorised by him may cause pur- chase of any goods or services or both by any person authorised by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier. 68. (1) The Government may require the person in charge of a convey- ance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be pre- scribed. (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed. (3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the docu- ments and devices and also allow the inspection of goods. 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punisha ble under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person. (2) Where a person is arrested under sub-section (1) for an offence speci- fied under sub- section (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours. (3) Subject to the provisions of the Code of Criminal Procedure, 1973,–– (a) wher e a person is a rrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate;Ex-585/2017 57 2 of 1974. Inspection of goods in movement. Power to arrest. 2 of 1974. (b) in the ca se of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer- in-charge of a police station. 70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessa ry either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code. 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, com- puter programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every person in charge of place referred to in sub-section (1) shall, on demand, make available to the officer authorised under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66— (i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be pr escribed; (ii) trial balance or its equivalent; (iii) statements of annual financial accounts, duly audited, wher- ever requir ed; (iv) cost audit report, if any, under section 148 of the Compa- nies Act, 2013; (v) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961; and (vi) any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant. 72. (1) All officers of Police, Railways, Customs, and those officers en- gaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the imple- mentation of this Act. (2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner. Ex-585/201758 Power to summon persons to give evidence and produce documents. Access to business premises.5 of 1908. 45 of 1960. 18 of 2013. 43 of 1961. Officers to assist proper officers. CHAPTER XV DEMANDS AND RECOVERY 73. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pa y the amount specified in the notice along with interest pa yable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made ther eunder. (2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of or der. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the ea rlier notice. (5) The person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub- section (3), in respect of the tax so paid or any penalty payable under the provi- sions of this Act or the rules made thereunder. (7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under sub-section (1) or sub- section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order. (10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.Ex-585/2017 59 Determina- tion of tax not paid or short paid or er roncously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful- misstate- ment or suppres- sion of facts. (11) Notwithstanding anything contained in sub-section (6) or sub-sec- tion (8), penalty under sub-section (9) shall be payable where any amount of self- assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax. 74. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or sup- pression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice. (2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of or der. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful-misstatement or suppression of facts to evade tax, for periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. (5) The person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. (7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under sub-section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty-five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded. (9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. Ex-585/201760 Determina- tion of tax not paid or short paid or errone- ously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful- misstate- ment or suppression of facts. (10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous re- fund. (11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, a ll proceedings in resp ect of the said notice shall be deemed to be concluded. Explanation 1.—For the purposes of section 73 and this section,— (i) the expression “all proceedings in respect of the said no- tice” shall not include proceedings under section 132; (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under sec- tion 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded. Explanation 2.––For the purposes of this Act, the expression “suppres- sion” shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document fur- nished under this Act or the rules made thereunder, or failure to furnish any infor- mation on being asked for, in writing, by the proper officer. 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74, as the case may be. (2) Where any Appellate Authority or Appellate Tribunal or court con- cludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73. (3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction. (4) An opportunity of hearing shall be granted where a r equest is re- ceived in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. (5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:Ex-585/2017 61 General provision s relating to determina- tion of tax. `Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. (7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice. (8) Where the Appellate Authority or Appellate Tribunal or court modi- fies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified. (9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability. (10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub-section (10) of section 73 or within five years as provided for in sub-section (10) of section 74. (11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Author- ity or the Appellate Tribunal or the High Court is pending, the period spent be- tween the date of the decision of the Appellate Authority and that of the Appel- late Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections. (1 2) Notwithstanding anything cont ained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of inter- est payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79. (13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act. 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of this Act or the rules made thereunder or any other law for the time being in force, every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irre- spective of whether the supplies in respect of which such amount was collected are taxable or not. (2) Where any amount is required to be paid to the Government under sub-section (1), and which has not been so paid, the proper officer may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specified in the notice, should not be paid by him to the Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act. Ex-585/201762 Tax collected but not paid to Gover n- ment. (3) The proper officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (2), deter- mine the amount due from such person and thereupon such person shall pay the amount so determined. (4) The person referred to in sub-section (1) shall in addition to paying the amount referred to in sub-section (1) or sub-section (3) also be liable to pay interest thereon at the rate specified under section 50 from the date such amount was collected by him to the date such amount is paid by him to the Government. (5) An opportunity of hearing shall b e gra nted where a r equest is re- ceived in writing from the person to whom the notice was issued to show cause. (6) The proper officer shall issue an order within one year from the date of issue of the notice. (7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year. (8) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. (9) The amount paid to the Government under sub-section (1) or sub- section (3) shall be adjusted against the tax payable, if any, by the person in relation to the supplies referred to in sub-section (1). (10) Where any surplus is left after the adjustment under sub-section (9), the amount of such surplus shall either be credited to the Fund or refunded to the person who has borne the incidence of such amount. (11) The person who has borne the incidence of the amount, may apply for the refund of the same in accordance with the provisions of section 54. 77. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid integrated tax on a transaction con- sidered by him to be an inter-State supply, but which is subsequently held to be an intr a-State supply, sha ll not be required to pay any interest on the amount of central tax and State tax or, as the case may be, the Central tax and the Union territory tax payable. 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated: Provided that where the proper officer considers it expedient in the inter- est of revenue, he may, for reasons to be recorded in writing, require the said taxable person to make such payment within such period less than a period of three months as may be specified by him. 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the follow- ing modes, namely:––Ex-585/2017 63 Tax wrongfully collected and paid to Central Govern- ment or State Govern- ment. Initiation of recovery proceed- ings. Recover y of tax. (a) the proper officer may deduct or may require any other speci- fied officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer; (b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the con- trol of the proper officer or such other specified officer; (c) (i) the proper officer may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on ac- count of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; (ii) every person to whom the notice is issued under sub-clause (i) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, not- withstanding any rule, practice or requirement to the contrary; (iii) in case the person to whom a notice under sub-clause (i) has been issued, fails to make the payment in pursuance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow; (iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice; (v) any person making any payment in compliance with a no- tice issued under sub-clause (i) shall be deemed to have made the payment under the authority of the person in default and such pay- ment being credited to the Government shall be deemed to consti- tute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt; (vi) any person discharging any liability to the person in de- fault after service on him of the notice issued under sub-clause (i) shall be personally lia ble to the Government to the extent of t he liability discharged or to the extent of the liability of the person in default for tax, interest and penalty, whichever is less; (vii) where a person on whom a notice is served under sub- clause (i) proves to the satisfaction of the officer issuing the notice that the money demanded or a ny par t thereof wa s not due to the person in default or that he did not hold any money for or on account of the person in default, at the time the notice was served on him, nor Ex-585/201764 is the money demanded or any part thereof, likely to become due to the said person or be held for or on account of such person, nothing contained in this section shall be deemed to require the person on whom the notice has been served to pay to the Government any such money or part thereof; (d) the proper officer may, in accordance with the rules to be made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, a nd deta in the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person; (e) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Col- lector of t he distr ict in which such person owns any property or resides or carries on his business or to any officer authorised by the Government and the said Collector or the said officer, on receipt of such certificate, shall proceed to recover from such person the amount specified ther eunder as if it were an a rrear of la nd revenue; (f) Notwithstanding anything contained in the Code of Crimi- nal Procedure, 1973, the proper officer may file an application to the appropriate Magistrate and such Magistrate shall proceed to re- cover from such person the amount specified thereunder as if it were a fine imposed by him. (2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub-section (1), the amount may, without prejudice to any other mode of recovery, be recov- ered in accordance with the provisions of that sub-section. (3) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereun- der and which remains unpaid, the proper officer of State tax or Union territory tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of State tax or Union territory tax and credit the amount so recovered to the account of the Government. (4) Where the amount recovered under sub-section (3) is less than the amount due to the Central Government and State Government, the amount to be credited to the account of the respective Governments shall be in proportion to the amount due to each such Government. 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow pay- ment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalments not exceeding twenty four, subject to payment of interest under section 50 and sub- ject to such conditions and limitations as may be prescribed:Ex-585/2017 65 2 of 1974. Payment of tax and other amount in in stalments. Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery. 81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the said person: Provided that, such charge or transfer shall not be void if it is made for adequate consideration, in good faith and without notice of the pendency of such proceedings under this Act or without notice of such tax or other sum payable by the said person, or with the previous permission of the proper officer. 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bank- ruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person. 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commis- sioner is of the opinion that for the purpose of protecting the interest of the Gov- ernment revenue, it is necessary so to do, he may, by order in writing attach pro- visionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then–– (a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other person another notice of demand in respect of the amount by which such Government dues are enhanced and any recovery proceedings in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision or other proceedings may, with- out the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such dis- posal; (b) where such Government dues are reduced in such appeal, revision or in other proceedings–– (i) it shall not be necessary for the Commissioner to serve upon the taxable person a fresh notice of demand; Ex-585/201766 Tr ansfer of property to be void in certain cases. Tax to be fir st ch arge on property. Provisional attachment to protect revenue in certain cases. Continuation and valida- tion of certain recovery proceedings.31 of 2016. (ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery pro- ceedings is pending; (iii) any recovery proceedings initiated on the basis of the de- mand served upon him prior to the disposal of such appeal, revision or other proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immedi- ately before such disposal. CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall, jointly and severally, be liable wholly or to the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person upto the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter. (2) Wher e the transferee of a business referred to in sub-section (1) car- ries on such business either in his own name or in some other name, he shall be liable to pay tax on the supply of goods or services or both effected by him with effect from the date of such transfer and shall, if he is a registered person under this Act, a pply within the prescribed time for amendment of his cer tificate of registration. 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act. 87. (1) When two or more companies ar e amalga mated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or services or both to or from each other during the period commencing on the date from which the order takes effect till the date of the order, then such transactions of supply and receipt shall be included in the turnover of supply or receipt of the respective companies and they shall be liable to pay tax accordingly. (2) Notwithstanding a nything contained in the said order, for the pur- poses of this Act, the said two or more companies shall be treated as distinct companies for the period up to the date of the said order and the registration certificates of the said companies shall be cancelled with effect from the date of the said order. 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a compa ny (hereafter in this section referred to as the “liquida tor”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.Ex-585/2017 67 Liability in case of transfer of business. Liability of agent and principal Liability in case of amalgam- ation or merger of companies Liability in case of company in liquida- tion. (2) The Commissioner shall, after making such inquir y or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment of the liquida- tor, the amount which in the opinion of the Commissioner would be sufficient to provide for any tax, interest or penalty which is then, or is likely thereafter to become, payable by the company. (3) When any private company is wound up and any tax, interest or pen- alty determined under this Act on the company for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person who was a director of such company at any time during the period for which the tax was due shall, jointly and severally, be liable for the payment of such tax, interest or penalty, unless he proves to the satisfaction of the Commissioner that such non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. 89. (1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall, jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. (2) Where a private company is converted into a public company and the tax, interest or penalty in respect of any supply of goods or services or both for any period during which such company was a private company cannot be recov- ered before such conversion, then, nothing contained in sub-section (1) shall ap- ply to any person who was a director of such private company in relation to any tax, interest or penalty in respect of such supply of goods or services or both of such private company: Provided that nothing contained in this sub-s ection sha ll apply to any personal penalty imposed on such director. 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment: Provided that where any partner retires from the firm, he or the firm, shall intimate the date of retirement of the said partner to the Commissioner by a notice in that behalf in writing and such partner shall be liable to pay tax, interest or penalty due up t o the date of his retirement whether determined or not, on tha t date: Provided fu rther that if no such intimation is given within one month from the date of retirement, the liability of such partner under the first proviso shall continue until the date on which such intimation is received by the Commis- sioner. Ex-585/201768 Liability of directors of private company. Liability of partners of firm to pay tax.18 of 2013. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon and recover- able from such guardian, trustee or agent in like manner and to the same extent as it would be determined and recoverable from any such minor or other incapaci- tated person, as if he were a major or capacitated person and as if he were con- ducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly. 92. Where the estate or any portion of the estate of a taxable person own- ing a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recover- able from such Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be determined and be recoverable from the taxable person as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accor dingly. 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then–– (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal rep- resentative or other person, shall be liable to pay tax, interest or pen- alty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the cha rge, the tax, interest or pen- alty due from such person under this Act, whether such tax, interest or penalty has been determined before his death but has remained unpaid or is determined after his death. (2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons is partitioned amongst the various members or groups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall,Ex-585/2017 69 Liability of guardians. trustees, etc. Liability of Court of Wards, etc. Special provision s regarding liability to pay tax, interest or penalty in certain cases. 18 of 2013. 31 of 2016. 31 of 2016. jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act up to the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is deter- mined after dissolution. (4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person liable to pay tax, interest or penalty under this Act,–– (a) is the guardian of a ward on whose behalf the business is carried on by the guardian; or (b) is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to pay the tax, interest or penalty due from the taxable person upto the time of the termination of the guardianship or trust, whether such tax, interest or penalty has been determined before the termination of guardianship or trust but has remained unpaid or is determined thereafter. 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business–– (a) the tax, interest or penalty payable under this Act by such firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place; and (b) every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the payment of tax and interest determined and penalty imposed and payable by such firm, association or family, whether such tax and interest has been determined or penalty imposed prior to or after such discontinuance and subject as aforesaid, the provi- sions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a taxable person. (2) Where a change has occurred in the constitution of a firm or an asso- ciation of persons, the partners of the firm or members of association, as it ex- isted before and as it exists after the reconstitution, shall, without prejudice to the provisions of section 90, jointly and severally, be liable to pay tax, interest or penalty due from such firm or association for any period before its reconstitution. (3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub- section to discontinuance shall be construed as reference to dissolution or to par tition. Explanation.––For the purposes of this Chapter,–– (i) a “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 shall also be considered as a firm; (ii) “court” means the District Court, High Court or Supreme Court. Ex-585/201770 Liability in oth er cases.31 of 2016. 6 of 2009. CHAPTER XVII A DVANCE RULING 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Author- ity or the Appellate Authority to an applicant on matters or on ques- tions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (b) “Appellate Author ity” means the Appellate Authority for Advance Ruling referred to in section 99; (c) “applicant” means any person registered or desirous of ob- taining registration under this Act; (d) “application” means an application made to the Author- ity under sub-section (1) of section 97; (e) “Authority” means the Authority for Advance Ruling referred to in section 96. 96. Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of,–– (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or ser- vices or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with re- spect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 98.(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:Ex-585/2017 71 Difinitions. Authority for advance ruling. Application for advance ruling. Procedure on receipt of application. Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said con- cerned officer. (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceed- ings in the case of an applicant under any of the provisions of this Act: Provided further that no application shall be rejected under this sub-sec- tion unless an opportunity of hearing has been given to the applicant: Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order. (3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer. (4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of be- ing heard to the applicant or his authorised representative as well as to the con- cerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application. (5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. (6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application. (7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement. 99. Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is commu- nicated to the concerned officer, the jurisdictional officer and the applicant: Ex-585/201772 Appellate Authority for Advance Ruling. Appeal to Appellate Authority. Provided that the Appellate Authority may, if it is satisfied that the appel- lant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days. (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed. 101. (1) The Appellate Authority may, after giving the parties to the ap- peal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. (2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98. (3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in r espect of the question under the a ppeal or reference. (4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement. 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Au- thority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant within a period of six months from the date of the order: Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made un- less the applicant or the appellant has been given an opportunity of being heard. 103. (1) T he advance ruling pronounced by the Authority or the Appel- late Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in re- spect of the applicant. (2) T he advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub- section (1) of section 101 has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be voidab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made:Ex-585/2017 73 Order of Appellate Authority. Rectifica- tion of advance ruling. Applicabil- ity of advance ruling. Advance ruling to be void in certain circum- stances. Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant. Explanation.––The period beginning with the date of such advance rul- ing and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74. (2) A copy of the order made under sub-section (1) shall be sent to the applicant, theconcerned officer and the jurisdictional officer. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908. (2) The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Au- thority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code. 106. The Authority or the Appellate Authority shall, subject to the provi- sions of this Chapter, have power to regulate its own procedure. CHAPTER XVIII A PPEALS AND REVISION 107. (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Au- thority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be Ex-585/201774 Powers of Authority and Appel- late Author- i t y. 5 of 1908. 2 of 1974. 45 of 1860. Procedure of Authority and Appel- late Author- i t y. Appeals to Appeliate Authority. dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause fr om presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid— (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) T he Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that gr ound from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modi- fying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74.Ex-585/2017 75 (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communi- cate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties. 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon informa- tion received by him or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for and examine the record of any pro- ceedings, and if he considers that any decision or order passed under this Act or under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be nec- essary, pass such order, as he thinks just and proper, including enhancing or modi- fying or annulling the said decision or order. (2) The Revisiona l Authority shall not exercise any power under sub- section (1), if— (a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or (b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or `(c) the order has already been taken for revision under this sec- tion at an earlier stage; or (d) the order has been passed in exercise of the powers under sub-section (1): Provided that the Revisional Authority may pass an order under sub-sec- tion (1) on any point which has not been raised and decided in an appeal referred Ex-585/201776 Powers of Revi si on a l Authority. to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later. (3) Every order passed in revision under sub-section (1) shall, subject to the provisions of section 113 or section 117 or section 118, be final and binding on the parties. (4) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2) where proceedings for revi- sion have been initiated by way of issue of a notice under this section. (5) Where the issuance of an order under sub-section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2). (6) For the purposes of this section, the term,–– (i) “record” shall include all records relating to any proceed- ings under this Act available at the time of examination by the Revisional Authority; (ii) “decision” shall inclu de intimation given by any officer lower in rank than the Revisional Authority. 109. (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. (2) The powers of the Appellate Tribunal shall be exercisable by the National Bench and Benches thereof (hereinafter in this Chapter referred to as “Regional Benches”), State Bench and Benches thereof (hereafter in this Chap- ter referred to as “Area Benches”). (3) The National Bench of the Appellate Tribunal shall be situated at New Delhi which shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State). (4) The Government shall, on the recommendations of the Council, by notification, constitute such number of Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one Technical Mem- ber (Centre) and one Technical Member (State). (5) The National Bench or Regional Benches of the Appellate Tribunal shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases where one of the issues in- volved relates to the place of supply. (6) The Government shall, by notification, specify for each State or Union territory, a Bench of the Appellate Tribunal (hereafter in this Chapter, referred to as “State Bench”) for exercising the powers of the Appellate Tribunal within the concerned State or Union territory:Ex-585/2017 77 Constitu- tion of Appellate Tribunal and Benches thereof. Provided tha t the Government shall, on receipt of a request from any State Government, constitute such number of Area Benches in that State, as may be recommended by the Council: Provided further that the Government may, on receipt of a request from any State, or on its own motion for a Union territory, notify the Appellate Tribunal in a State to act as the Appellate Tribunal for any other State or Union territory, as may be recommended by the Council, subject to such terms and conditions as may be prescribed. (7) The State Bench or Area Benches shall have jurisdiction to hear ap- peals against the orders passed by the Appellate Authority or the Revisional Au- thority in the cases involving ma tters other tha n those referred to in sub-s ection (5). (8) The President and the State President shall, by general or special or- der, distribute the business or transfer cases among Regional Benches or, as the case may be, Area Benches in a State. (9) Each State Bench and Area Benches of the Appellate Tribunal shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State) and the State Government may designate the senior most Judicial Member in a State as the State President. (10) In the absence of a Member in any Bench due to vacancy or other- wise, any appeal may, with the approval of the President or, as the case may be, the State President, be heard by a Bench of two Members: Provided that any appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed five lakh rupees and which does not involve any question of law may, with the approval of the Presi- dent and subject to such conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a single member. (11) If the Members of the National Bench, Regional Benches, State Bench or Area Benches differ in opinion on any point or points, it shall be decided ac- cording to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and the case sha ll be referred by the P resident or as the case may be, State President for hearing on such point or points to one or more of the other Members of the National Bench, Regional Benches, State Bench or Area Benches and such point or points shall be decided according to the opinion of the majority of Members who have heard the case, including those who first heard it. (12) The Government, in cons ulta tion with the President may, for the administra tive convenience, transfer— (a) any Judicial Member or a Member Technical (State) from one Bench to another Bench, whether National or Regional; or (b) any Member Technical (Centre) from one Bench to another Bench, whether National, Regional, State or Area. (13) The State Government, in consultation with the State President may, for the administrative convenience, transfer a Judicial Member or a Member Tech- nical (State) from one Bench to another Bench within the State. (14) No act or proceedings of the Appellate Tribunal shall be questioned Ex-585/201778 or shall be invalid merely on the ground of the existence of any vacancy or defect in the constitution of the Appellate Tribunal. 110. (1) A person shall not be qualified for appointment as— (a) the President, unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years; (b) a Judicia l Member, unless he— (i) has been a Judge of the High Court; or (ii) is or has been a District Judge qualified to be appointed as a Judge of a High Court; or (iii) is or has been a Member of Indian Legal Service and has held a post not less than Additional Secretary for three years; (c) a Technical Member (Centre) unless he is or ha s been a member of Indian Revenue (Customs and Central Excise) Service, Group A, and has completed at least fifteen years of service in Group A; (d) a Technical Member (State) unless he is or has been an officer of the State Government not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank as may be notified by the concerned State Govern- ment on the recommendations of the Council with at least three years of experience in the administration of an existing law or the State Goods and Services Tax Act or in the field of finance and taxation. (2) The President and the Judicial Members of the National Bench and the Regional Benches shall be appointed by the Government after consultation with the Chief Justice of India or his nominee: Provided that in the event of the occurrence of any vacancy in the office of the President by reason of his death, resignation or otherwise, the senior most Member of the National Bench shall act as the President until the date on which a new President, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office: Provided further that where the President is unable to discharge his func- tions owing to absence, illness or any other cause, the senior most Member of the National Bench shall discharge the functions of the President until the date on which the President resumes his duties. (3) The Technical Member (Centre) and Technical Member (State) of the National Bench and Regional Benches shall be appointed by the Government on the recommendations of a Selection Committee consisting of such persons and in such manner as may be prescribed. (4) The Judicial Member of the State Bench or Area Benches shall be appointed by the State Government after consultation with the Chief Justice of the High Court of the State or his nominee. (5) The Technical Member (Centre) of the State Bench or Area Benches shall be appointed by the Central Government and Technical Member (State) of the State Bench or Area Benches shall be appointed by the State Government in such manner as may be prescribed.Ex-585/2017 79 President and Member s of Appellate Tribunal, their qualifica- tion, appoint- ment, conditions of service, etc. (6) No appointment of the Members of the Appellate Tribunal shall be invalid merely by the reason of any vacancy or defect in the constitution of the Selection Committee. (7) Before appointing any person as the President or Members of the Appellate Tribunal, the Central Government or, as the case may be, the State Government, shall satisfy itself that such person does not have any financial or other interests which are likely to prejudicially affect his functions as such Presi- dent or Member. (8) The salary, allowances and other terms and conditions of service of the President, State President and the Members of the Appellate Tribunal shall be such as may be prescribed: Provided that neither salary and allowances nor other terms and condi- tions of service of the President, State President or Members of the Appellate Tribunal shall be varied to their disadvantage after their appointment. (9) The President of the Appellate Tribunal shall hold office for a term of three years from the date on which he enters upon his office, or until he attains the age of seventy years, whichever is earlier and shall be eligible for reappointment. (10) T he Judicia l Member of the Appellate Tr ibuna l and the State Presi- dent shall hold office for a term of three years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment. (11) The Technical Member (Centre) or Technical Member (State) of the Appellate Tribunal shall hold office for a term of five years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment. (12) The P resident, Stat e Pres ident or any Member may, by notic e in writing under his hand addressed to the Central Government or, as the case may be, the State Government resign from his office: Provided that the President, State President or Member shall continue to hold office until the expiry of three months from the date of receipt of such notice by the Central Government, or, as the case may be, the State Government or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office, whichever is the earliest. (13) The Central Government may, after consultation with the Chief Jus- tice of India, in case of the President, Judicial Members and Technical Members of the National Bench, Regional Benches or Technical Members (Centre) of the State Bench or Area Benches, and the State Government may, after consultation with the Chief Justice of High Court, in case of the State President, Judicial Mem- bers, Technical Members (State) of the State Bench or Area Benches, may r e- move from the office such President or Member, who— (a) has been adjudged an insolvent; or (b) has been convicted of an offence which, in the opinion of such Government involves moral turpitude; or (c) has become physically or mentally incapable of acting as such President, State President or Member; or (d) has acquired such financial or other interest as is likely to affect prejudicially his functions as such President, State President or Mem- ber; or Ex-585/201780 (e) has so abused his position as to render his continuance in office prejudicial to the public interest: Provided that the President, State President or the Member shall not be removed on any of the grounds specified in clauses (d) and (e), unless he has been informed of the charges against him and has been given an opportunity of being hear d. (14) Without prejudice to the provisions of sub-section (13),–– (a) the President or a Judicial and Technical Member of the National Bench or Regional Benches, Technical Member (Centre) of the State Bench or Area Benches shall not be removed from their office except by an order made by the Central Government on the ground of proved misbehaviour or incapacity after an inquiry made by a Judge of the Supreme Court nominated by the Chief Justice of India on a reference made to him by the Central Government and of which the President or the said Member had been given an opportu- nity of being heard; (b) the Judicial Member or Technical Member (State) of the State Bench or Area Benches shall not be removed from their office except by an order made by the State Government on the ground of proved misbehaviour or incapacity after an inquiry made by a Judge of the concerned High Court nominated by the Chief Justice of the concerned High Court on a reference made to him by the State Gov- ernment and of which the said Member had been given an opportu- nity of being heard. (15) The Central Government, with the concurrence of the Chief Justice of India, may suspend from office, the President or a Judicial or Technical Mem- bers of the National Bench or the Regional Benches or the Technical Member (Centre) of the State Bench or Area Benches in respect of whom a reference has been made to the Judge of the Supreme Court under sub-section (14). (16) The State Government, with the concurrence of the Chief Justice of the High Court, may suspend from office, a Judicial Member or Technical Mem- ber (State) of the State Bench or Area Benches in respect of whom a reference has been made to the Judge of the High Court under sub-section (14). (17) Subject to the provisions of article 220 of the Constitution, the Presi- dent, State President or other Members, on ceasing to hold their office, shall not be eligible to appear, act or plead before the National Bench and the Regional Benches or the State Bench and the Area Benches ther eof wher e he was the Presi- dent or, as the case may be, a Member. 111 . (1) The Appellate Tribunal shall not, while disposing of any pro- ceedings before it or an appeal before it, be bound by the procedure laid down in the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Act and the rules made thereun- der, the Appellate Tribunal shall have power to regulate its own procedure. (2) The Appellate Tribunal shall, for the purposes of discharging its func- tions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit in respect of the following matters, namely:—Ex-585/2017 81 Procedure before Appellate Tribunal.5 of 1908. 5 of 1908. (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of documents; (c) receiving evidence on affidavits; (d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or docu- ment or a copy of such record or document from any office; (e) issuing commissions for the examination of witnesses or documents; (f) dismissing a representation for default or deciding it ex parte; (g) setting aside any order of dismissal of any representation for default or anyorder passed by it ex parte; and (h) any other matter which may be prescribed. (3) Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction,— (a) in the case of an order against a company, the registered office of the company is situated; or (b) in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain. (4) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, a nd for the purposes of section 196 of the Indian Penal Code, and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973. 112. (1) Any person aggrieved by an order passed against him under sec- tion 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribu- nal aga inst such or der within three months from the date on which the or der sought to be appealed against is communicated to the person preferring the appeal. (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees. (3) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the sa id order as may be specified by the Commissioner in his or der. (4) Where in pursuance of an order under sub-section (3) the authorised officer makes an application to the Appellate Tribunal, such application shall be Ex-585/201782 1 of 1972. Appeals to Appellate Tribunal.45 of 1860. 2 of 1974. dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1). (5) On receipt of notice that an appeal has been preferred under this sec- tion, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of notice, a memorandum of cross-objections, veri- fied in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1). (6) The Appella te Tribunal may admit an appeal within t hree months after the expiry of the period referred to in sub-section (1), or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied tha t ther e was sufficient cause for not presenting it within that period. (7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed. (8) No appeal shall be filed under sub-section (1), unless the appellant has paid–– (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, in relation to which the appeal has been filed. (9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal. (10) Every application made before the Appellate Tribunal,— (a) in an appeal for rectification of error or for any other pur- pose; or (b) for restoration of an appeal or an application, shall be ac- companied by such fees as may be prescribed. 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary. (2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (3) The Appellate Tribunal may amend any order passed by it under sub- section (1) so as to rectify any error apparent on the face of the record, if suchEx-585/2017 83 Orders of Appellate Tribunal. error is noticed by it on its own accord, or is brought to its notice by the Commis- sioner or the Commissioner of State tax or the Commissioner of the Union terri- tory tax or the other party to the appeal within a period of three months from the date of the order: Provided that no amendment which has the effect of enhancing an as- sess ment or reducing a refund or input tax cr edit or otherwise increasing the liability of the other party, shall be made under this sub-section, unless the party has been given an opportunity of being heard. (4) The Appellate Tribunal shall, as far as possible, hear and decide ev- ery appeal within a period of one year from the date on which it is filed. (5) The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the jurisdictional Commissioner or the Commissioner of State tax or the Union territory tax. (6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties. 114. The President shall exercise such financial and administrative pow- ers over the National Bench and Regional Benches of the Appellate Tribunal as may be prescribed: Provided that the President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the National Bench and Regional Benches, subject to the condi- tion that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President. 115. Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded conse- quent to any order of the Appellate Authority or of the Appellate Tribunal, inter- est at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount. 116. (1) Any person who is entitled or required to appear before an of- ficer appointed under this Act, or the Appellate Authority or the Appellate Tribu- nal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirma- tion, subject to the other provisions of this section, appear by an authorised rep- resenta tive. (2) For the purposes of this Act, the expression “authorised representa- tive” shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being— (a) his relative or regular employee; or (b) an advocate who is entitled to practice in any court in In- dia, and who has not been debarred from practicing before any court in India; or Ex-585/201784 Financial and adminis- trative power of President. Interest on refund of amount paid for admis- sion of appeal. Appearance by authorised repr esen ta- tive. (c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or (d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years: Provided that such officer shall not be entitled to appear before any pro- ceedings under this Act for a period of one year from the date of his retirement or resignation; or (e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered per- son. (3) No person,— (a) who has been dismissed or removed from Government ser- vice; or (b) who is convicted of an offence connected with any pro- ceedings under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or (c) who is found guilty of misconduct by the prescribed au- thorit y; (d) who has been adjudged as an insolvent, shall be qualified to represent any person under sub-section (1)— (i) for all times in case of persons referred to in clauses (a), (b) and (c); and (ii) for the period during which the insolvency continues in the case of a person referred to in clause (d). (4) Any person who has been disqua lified under the provisions of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act. 117. (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law. (2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed: Provided that the High Court may entertain an appeal after the expiry of the said period if it is satisfied that there was sufficient cause for not filing it within such period.Ex-585/2017 85 Appeal to High Court. (3) Where the High Court is satisfied that a substantial question of law is involved in a ny ca se, it shall for mulate tha t question and the appeal shall be heard only on the question so formulated, and the respondents shall, at the hear- ing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (4) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (5) The High Court may determine any issue which–– (a) has not been determined by the State Bench or Area Benches; or (b) has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law as herein referred to in sub-section (3). (6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. (7) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. (8) Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment. (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. 118. (1) An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or (b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court. (2) The provisions of the Code of Civil Procedure, 1908, relating to ap- peals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court. (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court. Ex-585/201786 Appeal Supreme Court. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117, as the case may be, shall be payable in accor- dance with the order so passed. 120. (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary lim- its, as it may deem fit, for the purposes of regulating the filing of appeal or appli- cation by the officer of the central tax under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the central tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the central tax from filing appeal or applica- tion in any other case involving the same or similar issues or questions of law. (3) Notwithstanding the fact that no appeal or application has been filed by the officer of the central tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the central tax has acquiesced in the decision on the disputed issue by not filing an appeal or application. (4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the officer of the central tax in pursuance of the orders or instruc- tions or directions issued under sub-section (1). 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:— (a) an order of the Commissioner or other authority empow- ered to direct transfer of proceedings from one officer to another officer; or (b) an order pertaining to the seizure or retention of books of account, register and other documents; or (c) an order sanctioning prosecution under this Act; or (d) an order passed under section 80. CHAPTER XIX OFFENCES AND PENALTIES 122. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; `(ii) issues any invoice or bill without supply of goods or ser- vices or both in violation of the provisions of this Act or the rules made ther eunder ;Ex-585/2017 87 Sums due to be paid notwith- standing appeal, etc. Appeal not to be filed in certain cases. Appeal Supreme Court. Not- appealable decisions and orders. (iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-sec- tion, or where he fails to pay to the Government under sub- section (2) thereof, the amount deducted as tax; (vi) fails to collect tax in accordance with the provisions of sub-section (1) of section 52, or collects an amount which is less than the amount required to be collected under the said sub-section or where he fails to pay to the Government the amount collected as tax under sub-section (3) of section 52; (vii) takes or utilises input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made thereunder; (viii) fraudulently obtains refund of tax under this Act; (ix) takes or distributes input tax credit in contravention of sec- tion 20, or the rules made thereunder; (x) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act; (xi) is liable to be registered under this Act but fails to obtain registration; (xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subse- quently; (xiii) obstructs or prevents any officer in discharge of his du- ties under this Act; (xiv) transports any taxable goods without the cover of docu- ments as may be specified in this behalf; (xv) suppresses his turnover leading to evasion of tax under this Act; (xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made ther eunder; (xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents dur- ing any proceedings under this Act; (xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act; (xix) issues any invoice or document by using the registration number of another registered person; (xx) tampers with, or destroys any material evidence or docu- ment; Ex-585/201788 (xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Govern- ment or input tax credit availed of or passed on or distributed irregu- larly, or the refund claimed fraudulently, whichever is higher. (2) Any registered person who supplies any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilised,— (a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent. of the tax due from such person, whichever is higher; (b) for reason of fraud or any wilful misstatement or suppres- sion of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher. (3) Any person who–– (a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (1); (b) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made ther eunder; (c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (d) fails to appear before the officer of central tax, when issued with a summon for appearance to give evidence or produce a docu- ment in an inquiry; (e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an in- voice in his books of account, shall be liable to a penalty which may extend to twenty-five thousand rupees. 123. If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the failure to furnish such return continues: Provided that the penalty imposed under this section shall not exceed five thousand rupees. 124. If any person required to furnish any information or return under section 151,—Ex-585/2017 89 Pen alty for failure to furn ish in forma ti on returns. Fine for failure to furn ish statistics. (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues sub- ject to a maximum limit of twenty- five thousand rupees. 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees. 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omis- sion or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence. Explanation.––For the purpose of this sub-section,–– (a) a breach shall be considered a ‘minor breach’ if the amount of tax involved is less than five thousand rupees; (b) an omission or mistake in documentation shall be consid- ered to be easily rectifiable if the same is an error apparent on the face of record. (2) The penalty imposed under this Act shall depend on t he facts and circumstances of each case and shall be commensurate with the degree and sever- ity of the breach. (3) No penalty shall be imposed on any person without giving him an opportunity of being heard. (4) The officer under this Act shall while imposing penalty in an order for a breach of any law, regulation or procedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalty for the breach has been specified. (5) When a person voluntarily discloses to an officer under this Act the circumstances of a breach of the tax law, regulation or procedural requirement prior to the discovery of the breach by the officer under this Act, the proper of- ficer may consider this fact as a mitigating factor when quantifying a penalty for that person. (6) The provisions of this section shall not apply in such cases where the penalty s pecified under this Act is eit her a fixed sum or expressed a s a fixed percent age. 127. Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person. 128. The Government may, by notification, waive in part or full, any pen- alty referred to in section 122 or section 123 or section 125 or any late fee referred Ex-585/201790 General p e n a l t y. General disciplines related to p e n a l t y. Power to impose penalty in certain cases. Power to waive penalty or fee or both. to in section 47 for such class of taxpayers and under such mitigating circum- stances as may be specified therein on the recommendations of the Council. 129. (1) Notwithstanding anything contained in this Act, where any per- son transports any goods or stores any goods while they are in transit in contra- vention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and a fter detention or seizure, sha ll be relea sed,–– `(a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount pay- able under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutan- dis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130: Provided that where the detained or seized goods are perishable or haz- ardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer. 130.(1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; orEx-585/2017 91 Detention, seizure and release of goods and conveyances in transit. Confiscation of goods or conveyances and levy of p e n a l t y. (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods lia ble to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122. (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon: Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 129: Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. (3 ) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, pen- alty and charges payable in respect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard. (5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government. (6) The proper officer adjudging confiscation shall take and hold posses- sion of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession. (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasona ble time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government. 131. Without prejudice to the provisions contained in the Code of Crimi- nal Procedure, 1973, no confiscation made or penalty imposed under the provi- sions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provi- sions of this Act or under any other law for the time being in force. Ex-585/201792 Con fi sca - tion or penalty not to interfere with other punish- ments. 2 of 1974. 132. (1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax; (b) issues any invoice or bill without supply of goods or ser- vices or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of in- put tax credit or refund of tax; (c) avails input tax credit using such invoice or bill referred to in clause (b); (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax, fraudulently avails input tax credit or fraudu- lently obtains refund and where such offence is not covered under clauses (a) to (d); (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (g) obstructs or prevents any officer in the discharge of his du- ties under this Act; (h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; (i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (j) tampers with or dest roys a ny ma teria l evidence or docu- ments; (k) fails to supply any information which he is required to sup- ply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false informa- tion; or (l) attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) to (k) of this section, shall be pun- ishable–– (i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine; (ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine;Ex-585/2017 93 Punishment for certain offences. (iii) in the case of any other offence where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprison- ment for a term which may extend to one year and with fine; (iv) in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both. (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. (3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub-sec- tion (1) and sub-section (2) shall, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, be for a term not less than six months. (4) Notwithstanding anything contained in the Code of Criminal Proce- dure, 1973, all offences under this Act, except the offences referred to in sub- section (5) shall be non- cognizable and bailable. (5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailable. (6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. Explanation.— For the purposes of this section, the term “tax” shall in- clude the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken under the provisions of this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act and cess levied under the Goods and Services Tax (Compensation to States) Act. 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having access to information specified under sub-section (1) of section 150, or if a ny person engaged in connection with the provision of service on the common portal or the agent of common portal, wilfully discloses any information or the contents of any r eturn furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the purposes of prosecution for an offence under this Act or under any other Act for the time being in force, he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to twenty- five thousand rupees, or with both. (2) Any person— (a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government; (b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. Ex-585/201794 Liability of officers and certain other persons.2 of 1974. 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Com- missioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence. 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the a ccused, the court sha ll presume the exist- ence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. Explanation.—For the purposes of this section,–– (i) the expression “culpable mental sta te” includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact; (ii) a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability. 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the tr uth of the facts which it con- tains,–– (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circum- stances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice. 137. (1) Where an offence committed by a person under this Act is 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 business of the com- pany, 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. (2) Notwithstanding anything contained in sub-section (1), where an of- fence 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 negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. (3) Where an offence under this Act has been committed by a taxable person being a partnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, the partner or karta or managing trustee shall beEx-585/2017 95 Cognizance of offen ce. Presumption of culpable mental state. Relevancy of state- ments under certain circum- stances. Offences by companies. deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and the provisions of sub-section (2) shall, mutatis mutan- dis, apply to such persons. (4) Nothing contained in this section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was commit- ted without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. Explanation.––For the purposes of this section,–– (i) “company” means a body corporate and includes a firm or other association of individuals; and (ii) “director”, in relation to a firm, means a partner in the firm. 138. (1) Any offence under this Act may, either before or after the institu- tion of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Govern- ment, as the case be, of such compounding amount in such manner as may be prescribed: Provided that nothing contained in this section shall apply to— (a) a person who has been allowed to compound once in re- spect of any of the offences specified in clauses (a) to (f) of sub- section (1) of section 132 and the offences specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-section; (b) a person who has been allowed to compound once in re- spect of any offence, other than those in clause (a), under this Act or under the provisions of any State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the Integrated Goods and Services Tax Act in respect of supplies of value exceeding one cror e rupees; (c) a person who has been accused of committing an offence under this Act which is also an offence under any other law for the time being in force; (d) a person who has been convicted for an offence under this Act by a court; (e) a person who has been accused of committing an offence specified in clause (g) or clause (j) or clause (k) of sub-section (1) of section 132; and (f) any other class of persons or offences as may be prescribed: Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law: Provided also that compounding shall be allowed only after making pay- ment of tax, interest and penalty involved in such offences. (2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees orfifty per cent. of the tax involved, whichever is higher, and the Ex-585/201796 Compoun- ding of offences. maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher. (3) On payment of such compounding amount as may be deter- mined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated. CHAPTER XX TRANSITIONAL PROVISIONS 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such condi- tions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with. (2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed. (3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to regis- tration under section 22 or section 24. 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:— (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufac- tured and cleared under such exemption notifications as are noti- fied by the Government. (2) A registered person, other than a person opting to pay tax under sec- tion 10, sha ll be entitled to take, in his electronic credit ledger, credit of the unavailed CENVAT credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be pre- scribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing law and is also admissible as input tax credit under this Act.Ex-585/2017 97 Migration of existing taxpayers. Transitional arrange- men ts for input tax credit. Explanation.––For the purposes of this sub-section, the expression “unavailed CENVAT credit” means the amount that remains after subtracting the amount of CENVAT credit already availed in respect of capital goods by the tax- able person under the existing law from the aggregate amount of CENVAT credit to which the said person was entitled in respect of the said capital goods under the existing law. (3) A registered person, who was not liable to be registered under the existing law, or who was engaged in the manufacture of exempted goods or provi- sion of exempted services, or who was providing works contract service and was availing of the benefit of notification No. 26/2012—Service Tax, dated the 20th June, 2012 or a first stage dealer or a second stage dealer or a registered importer or a depot of a ma nufacturer, shall be entitled to take, in his electronic credit ledger, credit of eligible duties in respect of inputs held in stock and inputs con- tained in semi-finished or finished goods held in stock on the appointed day sub- ject to the following conditions, namely:–– (i) s uch inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs; (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day; and (v) the supplier of services is not eligible for any abatement under this Act: Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of duty in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed. (4) A registered person, who was engaged in the manufacture of taxable as well as exempted goods under the Central Excise Act, 1944 or provision of taxable as well as exempted services under Cha pter V of the F inance Act, 1994, but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger, — (a) the amount of CENVAT credit carried forward in a return furnished under the existing law by him in accordance with the pro- visions of sub-section (1); and (b) the amount of CENVAT credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or fin- ished goods held in stock on the appointed day, relating to such ex- empted goods or services, in accordance with the provisions of sub- section (3).1 of 1944. 32 of 1994. Ex-585/201798 (5) A registered person shall be entitled to take, in his electronic credit ledger, credit of eligible duties and taxes in respect of inputs or input services received on or after the appointed day but the duty or tax in respect of which has been paid by the supplier under the existing law, subject to the condition that the invoice or any other duty or tax paying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day: Provided that the period of thirty days may, on sufficient ca use being shown, be extended by the Commissioner for a further period not exceeding thirty days: Provided further that said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. (6) A registered person, who was either paying tax at a fixed rate or pay- ing a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:–– (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is not paying tax under section 10; (iii) the said registered person is eligible for input tax credit on such inputs under this Act; (iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of inputs; and (v) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed d a y. (7) Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the appointed day by an Input Service Distributor shall be eligible for distribution as credit under this Act even if the invoices r elating to such services ar e received on or after the appointed day. (8) Where a registered person having centralised registration under the existing law has obtained a registration under this Act, such person shall be al- lowed to take, in his electronic credit ledger, credit of the amount of CENVAT credit carried forward in a return, furnished under the existing law by him, in respect of the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: Provided that if the registered person furnishes his return for the period ending with the day immediately preceding the appointed day within three months of the appointed day, such credit shall be allowed subject to the condition that the said return is either an original return or a revised return where the credit has been reduced from tha t cla imed ea rlier:Ex-585/2017 99 Provided further that the registered person shall not be allowed to take credit unless the said amount is admissible as input tax credit under this Act: Provided also that such credit may be transferred to any of the registered persons having the same Permanent Account Number for which the centralised registration was obtained under the existing law. (9) Where any CENVAT credit availed for the input services provided under the existing law has been reversed due to non-payment of the consider- ation within a period of three months, such credit can be reclaimed subject to the condition that the registered person has made the payment of the consideration for that supply of services within a period of three months from the appointed d a y. (10) The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such manner as may be prescribed. Explanation 1.—For the purposes of sub-sections (3), (4) and (6), the expression “ eligible duties” means–– (i) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957; (ii) the additional duty leviable under sub-section (1) of sec- tion 3 of the Customs Tariff Act, 1975; (iii) the additional duty leviable under sub-section (5) of sec- tion 3 of the Customs Tariff Act, 1975; (iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978; (v) the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985; (vi) the duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985; and (vii) the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001, in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day. Explanation 2.—For the purposes of sub-section (5), the expression “eli- gible duties and taxes” means–– (i) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957; (ii) the additional duty leviable under sub-section (1) of sec- tion 3 of the Customs Tariff Act, 1975; (iii) the additional duty leviable under sub-section (5) of sec- tion 3 of the Customs Tariff Act, 1975; (iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978; Ex-585/2017100 58 of 1957. 51 of 1975. 51 of 1975. 40 of 1978. 5 of 1986. 5 of 1986. 14 of 2001 58 of 1957. 51 of 1975. 51 of 1975. 40 of 1978. (v) the duty of excise specified in the F irst Schedule to the Central Excise Tariff Act, 1985; (vi) the duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985; (vii) the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001; and (viii) the service tax leviable under section 66B of the Finance Act, 1994, in respect of inputs and input services received on or after the appointed day. 141. (1) Where any inputs received at a place of business had been re- moved as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accor- dance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are re- turned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if such inputs are not r eturned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142. (2) Where any semi-finished goods had been removed from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law prior to the appointed day and such goods (hereafter in this section referred to as “the said goods”) are returned to the said place on or after the appointed day, no tax shall be payable, if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided also that the manufacturer may, in accordance with the provi- sions of the existing law, transfer the said goods to the premises of any registered person for the pu rpose of supplying therefrom on pa yment of tax in India or without payment of tax for exports within the period specified in this sub-section. (3) Where any excisable goods manufactured at a place of business had been removed without payment of duty for carrying out tests or any other process not amounting to manufacture, to any other premises, whether registered or not, in accordance with the provisions of existing law prior to the appointed day and such goods, are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to the said place within six months from the appointed day:Ex-585/2017 101 Transi- tional provision s relating to job work.5 of 1986. 5 of 1986. 14 of 2001 14 of 2001 Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided also that the manufacturer may, in accordance with the provi- sions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within the period specified in this sub-section. (4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the manufacturer and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the manufacturer on the appointed day in such form and manner and within such time as may be prescribed. 142. (1) Where any goods on which duty, if any, had been paid under the existing law at the time of r emoval thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the duty paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply. (2) (a) where, in pursuance of a contract entered into prior to the ap- pointed day, the price of any goods or services or both is revised upwards on or after the appointed day, the registered person who had removed or provided such goods or services or both shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act; (b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods or services or both is revised downwards on or after the appointed day, the registered person who had removed or provided such goods or services or both may issue to the recipient a credit note, containing such par- ticulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act: Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax li- ability. (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or Ex-585/2017102 Miscellancous transitional provisions. any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the pr ovisions of existing law other than the provisions of s ub-s ection (2) of section 11B of the Central Excise Act, 1944: Provided that where any claim for refund of CENVAT credit is fully or partia lly rejected, the amount so rejected sha ll la pse: Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (4) Every claim for refund filed after the appointed day for refund of any duty or tax paid under existing law in respect of the goods or services exported before or after the appointed day, shall be disposed of in accordance with the provisions of the existing law: Provided that where any claim for refund of CENVAT credit is fully or partia lly rejected, the amount so rejected sha ll la pse: Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (5) Every claim filed by a person after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existinglaw other than the provisions of sub- section (2) of section 11B of the Central Excise Act, 1944. (6) (a) every proceeding of appeal, review or reference relating to a claim for CENVAT credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash, notwithstanding anything to the contrary contained un- der the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as input tax credit under this Act: Provided that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act; (b) every proceeding of appeal, review or reference relating to recovery of CENVAT credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of existing law and if any amount of credit becomes recoverable as a result of such appeal, review or reference, the same sha ll, unless recovered under the existing la w, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (7) (a) every proceeding of appeal, review or reference relating to any output duty or tax liability initiated whether before, on or after the appointed dayEx-585/2017 103 under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such ap- peal, review or reference, the same sha ll, unless recovered under the existing law, be recovered as an arrear of duty or tax under this Act and the amount so recov- ered shall not be admissible as input tax credit under this Act. (b) every proceeding of appeal, review or reference relating to any output duty or tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and a ny amount found to be admissible to the claimant shall be refunded to him in cash, notwithstanding anything to the contrary contained un- der the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (8) (a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act; (b) where in pursuance of an assessment or adjudication proceedings in- stituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, notwithstanding anything to the contrary contained in the said law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (9) (a) where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of CENVAT credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act; (b) where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refund- able or CENVAT credit is found to be admissible to any taxable person, the same shall be refunded to him in cash under the existing law, notwithstanding anything to the contrary contained in the said law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (10) Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act. (11) (a) notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Value Added Tax Act of the State; (b) notwithstanding anything contained in section 13, no tax shall be pay- able on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994; Ex-585/2017104 1 of 1944. 1 of 1944. 32 of 1994. (c) where tax was paid on any supply both under the Value Added Tax Act and under Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calcu- lated in such manner as may be prescribed. (12) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: Provided that the said period of six months may, on sufficient cause be- ing shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act, and are returned after a period specified in this sub-section: Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within a period specified in this sub-section. (13) Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under any law of a State or Union territory relating to Value Added Tax and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day. Explanation.––For the purposes of this Chapter, the expressions “capital goods”, “Central Value Added Tax (CENVAT) credit”, “first stage dealer”, “sec- ond stage dealer”, or “manufacture” shall have the same meaning as respec- tively assigned to them in the Central Excise Act, 1944 or the rules made thereu nder. CHAPTER XXI M ISCELLANEOUS 143. (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be pre- scribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and like- wise, and shall,–– (a) bring back inputs, after completion of job work or other- wise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax; (b) supply such inputs, after completion of job work or other- wise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their beingEx-585/2017 105 32 of 1994. 1 of 1944. Job work procedure. sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be: Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his addi- tiona l pla ce of business except in a case— (i) where the job worker is registered under section 25; or (ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner. (2) The responsibility for keeping proper accounts for the inputs or capi- tal goods shall lie with the principal. (3) Where the inputs sent for job work are not received back by the prin- cipal after completion of job work or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out. (4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accor- dance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out. (5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is regis- tered, or by the principal, if the job worker is not registered. Explanation.––For the purposes of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the prin- cipal or the job worker. 144. Where any document–– (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or (iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evi- dence against him or any other person who is tried jointly with him, the court shall— (a) unless the contrary is proved by such person, presume— (i) the truth of the contents of such document; Ex-585/2017106 Presump- tion as to documents in certain cases. (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person’s handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to ha ve been so executed or attested; (b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence. 145. (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or (b) a facsimile copy of a document; or (c) a statement conta ined in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or (d) any information stored electronically in any device or me- dia, including any hard copies made of such information, sha ll be deemed t o be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admis- sible. (2) In any proceedings under this Act or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certifi- cate,— (a) identifying the document containing the statement and de- scribing the manner in which it was produced; (b) giving such particulars of any device involved in the pro- duction of that document as may be appropriate for the purpose of showing that the document was produced by a computer, shall be evidence of any matter stated in the certificate and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it. 146. The Government may, on the recommendations of the Council, no- tify the Common Goods and Services Tax Electronic Portal for facilitating regis- tration, payment of tax, furnishing of returns, computation and settlement of inte- grated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed. 147. The Government may, on the recommendations of the Council, no- tify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India. 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certainEx-585/2017 107 Admissibil- ity of micro films, facsimile copies of documents and computer printouts as documents and as evidence. Comon Portal. Deemed exports. Special procedure for certain processes. classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, pay- ment of tax and administration of such persons. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compli- ance with the provisions of this Act. (2) The goods and services tax compliance rating score may be deter- mined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance rating score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed. 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or (d) an income tax authority appointed under the provisions of the Income-tax Act, 1961; or (e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934; or (f) a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act, 2003, or any other entity entrusted with such functions by the Central Government or the State Government; or (g) the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908; or (h) a Registrar within the meaning of the Companies Act, 2013; or (i) the registering authority empowered to register motor ve- hicles under the Motor Vehicles Act, 1988; or (j) the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or (k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; or (m) an officer of the Reserve Bank of India as constituted un- der section 3 of the Reserve Bank of India Act, 1934; or (n) the Goods and Services Tax Network, a company regis- tered under the Companies Act, 2013; or (o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or (p) any other person as may be specified, on the recommenda- tions of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of pa yment of tax and Ex-585/2017108 Goods and services tax compliance rating. Obligation so furn ish in forma ti on return. 43 of 1961. 2 of 1934. 36 of 2003. 16 of 1908. 18 of 2013. 59 of 1988. 30 of 2013. 42 of 1956. 22 of 1996. 2 of 1934. 18 of 2013. other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed. (2) Where the Commissioner, or an officer authorised by him in t his behalf, considers that the information furnished in the information return is de- fective, he may intimate the defect to the person who has furnished such infor- mation return and give him an opportunity of rectifying the defect within a pe- riod of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within the sa id period of thir ty days or, the further period so allowed, then, notwithstanding anything contained in any other provi- sions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply. (3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section (1) or sub-section (2), the said authority may serve upon him a notice requiring furnishing of such information return within a period not exceeding ninety days from the date of service of the notice and such person shall furnish the information return. 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification being issued, the Commissioner, or any per- son authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be pre- scribed, relating to any matter in respect of which statistics is to be collected . 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act. (2) Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerisation thereof for the pur- poses of this Act, shall be permitted to see or have access to any information or any individual return referred to in section 151. (3) Nothing in this section shall apply to the publication of any informa- tion relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such infor- ma tion. 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of rev- enue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.Ex-585/2017 109 Power to collect statistics. Bar on disclosure of in form a- tion. Taking assistance from an expert. 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it neces- sary, and provide a receipt for any samples so taken. 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Ap- pellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made ther eunder. (2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done or in- tended to be done in good faith under this Act or the rules made thereunder. 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this Act to produce before it or to give evidence before it in respect of particulars referred to in sub-section (1). (3) Nothing contained in this section shall apply to the disclosure of,–– (a) any particulars in respect of any statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Cor- ruption Act, 1988, or any other law for the time being in force; or (b) any particulars to the Central Government or the State Gov- ernment or to any person acting in the implementation of this Act, for the purposes of carrying out the objects of this Act; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or (d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or (e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or (f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to any person or persons appointed as an inquiry officer under any law for the time being in force; or Ex-585/2017110 Power in take samples. Burden of proof. Power in take samples. Persons deemed to be public servants Protection of action taken under the Act. Disclosure of in forma ti on by a public servant.45 of 1860. 1 of 1872. 45 of 1860. 49 of 1988. (g) any such particulars to an officer of the Central Govern- ment or of any State Government, as may be necessary for the pur- pose of enabling that Government to levy or realise any tax or duty; or (h) any particulars when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or (i) any particulars relevant to any inquiry into a charge of mis- conduct in connection with any proceedings under this Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, a practising company secretary to the authority empowered to take disciplinary action against the mem- bers practising the profession of a legal practitioner, a cost accoun- tant, a chartered accountant or a company secretary, as the case may be; or (j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or (k) any particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; or (l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Com- missioner, it is desirable in the public interest, to publish such infor- ma tion. 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any pro- ceedings or prosecution under this Act in respect of such person, it may cause to be published such name and particulars in such manner as it thinks fit. (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Authority under section 107 has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation.––In the case of firm, company or other association of per- sons, the names of the partners of the firm, directors, managing agents, secretar- ies and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Commissioner, or any other officer authorised by him in this behalf, circumstances of the case justify it. 160. (1) No assessment, re-assessment, adjudication, review, revi- sion, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursua nce of a ny of the provisions of t his Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectifi- cation, notice, summons or other proceedings are in substance and effect in con-Ex-585/2017 111 Publication of informa- tion in respect of persons in certain cases. Assessment proceed- ings, etc., not to be invalid on certain grounds. formity with or according to the intents, purposes and requirements of this Act or any existing law. (2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has al- ready been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, con- tinued or finalised pursuant to such notice, order or communication. 161. Without prejudice to the provisions of section 160, and notwith- standing anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be: Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or notice or certificate or any other document: Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a cleri- cal or arithmetical error, arising from any accidental slip or omission: Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification. 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to any- thing done or purported to be done under this Act. 163. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed. 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thou- sand rupees. Ex-585/2017112 Rectification of errors apparen t on the face of record. Bar on jurisdic- tion of civil court. Levy of fee. Power of Government to make rules. 165.The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. 166. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parlia- ment, while it is in session, for a total period of thirty days which may be com- prised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive ses- sions aforesaid, both Hou ses a gree in making a ny modifica tion in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modifica- tion or annulment shall be without prejudice to the validity of anything previ- ously done under that rule or regulation or notification, as the case may be. 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification. 168. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and there- upon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. (2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, sub-section (2) of section 38, sub- section (6) of section 39, sub-section (5) of section 66, sub-section (1) of section 143, sub-section (1) of section 151, clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:— (a) by giving or tendering it directly or by a messenger includ- ing a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner hold- ing authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family r esiding with the taxable person; or (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; orEx-585/2017 113 Power to make regulations. Laying of rules, regulations and notifica- tion. Delegation of powers. Power to issue instructions or direc- tion s. Services of notice in certain circum- stances. `(c) by sending a communication to his e-mail address pro- vided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the con- cerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by r egistered post or speed post, it sha ll be deemed to have been r eceived by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority consti- tuted under any law for the time being in force, to examine whether input tax credits ava iled by any registered person or the reduction in the ta x rate have actually resulted in a commensurate reduction in the price of the goods or ser- vices or both supplied by him. (3) The Authority referred to in sub-section (2) shall exercise such pow- ers and discharge such functions as may be prescribed. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, 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 there- under, 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. Ex-585/2017114 Rounding off of tax, etc. Anti- profiteering measure. Removal of difficulties. (2) Every order made under this section shall be laid, as soon as may be, after it is made, befor e ea ch House of Parliament. 173. Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, t he C entr al Excis e Act, 1 944 (except as r espects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, and the Central Excise Tariff Act, 1985 (her eafter referred to as the repealed Acts) are her eby r epealed. (2) T he repeal of the said Acts and the amendment of the Finance Act, 1994 (hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not— (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or or- ders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against invest- ment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as afor esaid, and any such invest igation, inquiry, verifica tion (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be lev- ied or imposed as if these Acts had not been so amended or repealed; (f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the Gener al Cla uses Act, 1897 with r ega rd to the effect of repeal.Ex-585/2017 115 Amendment of Act 32 of 1994. Repeal an dsavin g. 1 of 1944. 16 of 1955. 58 of 1957. 40 of 1978. 5 of 1986. 32 of 1994. 10 of 1897. SCHEDULE I [See section 7] A CTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2. Supply of goods or services or both between related persons or be- tween distinct persons as specified in section 25, when made in the course or furtherance of business: Provided that gifts not exceeding fifty thousand rupees in value in a fi- nancial year by an employer to an employee shall not be treated as supply of goods or services or both. 3. Supply of goods— (a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or (b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. 4. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business. Ex-585/2017116 SCHEDULE II [See section 7] A CTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Tr ansfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any tr ansfer of title in goods under an a greement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) any lease, tenancy, easement, licence to occupy land is a supply of services; (b) any lease or letting out of the building including a commer- cial, industrial or residential complex for business or commerce, ei- ther wholly or partly, is a supply of services. 3. Tr eatment or process Any treatment or process which is applied to another person's goods is a supply of services. 4. Transfer of business assets (a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; (b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services; (c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be sup- plied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless— (i) t he business is tr ansferred as a going concern to another person; or (ii) the business is carried on by a personal representative who is deemed to be a taxable person. 5. Supply of services The following shall be treated as supply of services, namely:— (a) renting of immovable property;Ex-585/2017 117 (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where re- quired, by the competent authority or after its first occupation, which- ever is earlier. Explanation.—For the purposes of this clause— (1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such au- thority, from any of the following, namely:— (i) an architect registered with the Council of Architecture con- stituted under the Architects Act, 1972; or (ii) a chartered engineer registered with the Institution of En- gineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construct ion" includes additions, a lterations, replacements or remodelling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellec- tual property right; (d) development, design, pr ogr amming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consider- ation. 6. Composite supply The following composite supplies shall be treated as a supply of services, namely:— (a) works contract as defined in clause (119) of section 2; and (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such sup- ply or service is for cash, deferred payment or other valuable consideration. 7. Supply of Goods The following shall be treated as supply of goods, namely:— Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration. Ex-585/2017118 20 of 1972. SCHEDULE III [See section 7] A CTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment. 2. Services by any court or Tribunal established under any law for the time being in force. 3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; (b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or (c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Govern- ment or a State Government or local authority and who is not deemed as an employee befor e the commencement of this cla use. 4. Services of funeral, burial, crematorium or mortuary including trans- portation of the deceased. 5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 6. Actionable claims, other than lottery, betting and gambling. Explanation.—For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50Ex-585/2017 119

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 586 NOTIFICATIONNo.H.12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby r epub- lished fo r general info rmat io n. “The Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 AN ACT to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:— CHAPTER I P RELIMINARY `1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017. `(2) It shall extend to the whole of India except the State of Jammu and Ka s hmi r. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:Short title, extent and commen ce- ment. Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. In this Act, unless the context otherwise requires,–– (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) ‘‘central tax” means the tax levied and collected under the Central Goods and Services Tax Act; (3) “continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued. Explanation.––For the purposes of this clause, the term “stopover” means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time; (4) “customs frontiers of India” means the limits of a customs area as defined in section 2 of the Customs Act, 1962; (5) “export of goods” with its grammatical variations and cognate ex- pressions, means taking goods out of India to a place outside India; (6) “export of services” means the supply of any service when,–– (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the sup- plier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; (7) “fixed establishment” means a place (other than the registered place of business) which is char acterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services or to receive and use services for its own needs; (8) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017; (9) “Government” means the Central Government; (10) ‘‘import of goods” with its grammatical variations and cognate ex- pressions, means bringing goods into India from a place outside India; (11) ‘‘import of services” means the supply of any service, where–– (i) the supplier of service is located outside India; (ii) the recipient of service is located in India; and (iii) the place of supply of service is in India; (12) “integrated tax” means the integrated goods and services tax levied under this Act; Definitions. 52 of 1962. Ex-586/20172 (13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account; (14) “location of the recipient of services” means,–– (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of busi- ness; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establish- ment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of t he supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (15) “location of the supplier of services” means,–– (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of busi- ness; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establish- ment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (16) “non-taxable online recipient” means any Government, local au- thority, governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in rela- tion to any purpose other than commerce, industry or any other business or pro- fession, located in taxable territory. Explanation.––For the purposes of this clause, the expression “govern- mental authority” means an authority or a board or any other body,–– (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitu- tion; (17) “online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic ser- vices such as,––Ex-586/2017 3 (i) advertising on the internet; (ii) providing cloud services; (iii) pr ovision of e-books, movie, music, software and other intangibles through telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music and the like); (vi) digital data storage; and (vii) online gaming; (18) “output tax”, in relation to a taxable person, means the integrated tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (19) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005; (20) “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f ) of section 2 of the said Act; (21) “supply” shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act; (22) “taxable territory” means the territory to which the provisions of this Act apply; `(23) “zero-rated supply” shall have the meaning assigned to it in section 16; (24) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Union Territory Goods and Ser- vices Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts; (25) any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State. CHAPTER II ADMINISTRATION 3. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. 4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify. CHAPTER III LEVY AND COLLECTION OF TAX 5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods28 of 2005. 28 of 2005. Appointment of officer Auth ori sa ti on of officers of State tax or Unior territory tax as proper officer in certain circumstances Levy and collection.Ex-586/20174 or services or both, except on the supply of alcoholic liquor for human consump- tion, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such man- ner as may be prescribed and shall be paid by the taxable person: Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Cus- toms Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962. (2) The integrated tax on the supply of petroleum crude, high speed die- sel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Govern- ment on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (4) The integrated tax in respect of the supply of taxable goods or ser- vices or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (5) The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which sha ll be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic com- merce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a repre- sentative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. 6. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be speci- fied therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be speci- fied in such notification.51 of 1975. 52 of 1962. Power to grant exemption from tax.Ex-586/2017 5 (2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is levia ble. (3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert anEx- planation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every suchExplanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. Explanation.––For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. CHAPTER IV DETERMINATION OF NATURE OF SUPPLY 7.(1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade or commerce. (2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce. (3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated as a supply of services in the course of inter-State trade or com- merce. (4) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce. (5) Supply of goods or services or both,–– (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter- State trade or commerce.Inter-State supply. Ex-586/20176 8. (1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply: Provided that the following supply of goods shall not be treated as intra- State supply, namely:–– (i) supply of goods to or by a Special Economic Zone devel- oper or a Special Economic Zone unit; (ii) goods imported into the territory of India till they cross the customs frontiers of India; or (iii) supplies made to a tourist referred to in section 15. (2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply: Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit. Explanation 1.––For the purposes of this Act, where a person has,–– (i) an establishment in India and any other establishment out- side India; (ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons. Explanation 2.––A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory. 9. Notwithstanding anything contained in this Act,–– (a) where the location of the supplier is in the territorial wa- ters, the location of such supplier; or (b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located. CHAPTER V PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 10. (1) The place of supply of goods, other than supply of goods im- ported into, or exported from India, shall be as under,–– (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods termina tes for delivery to the r ecipient;Intra-State supply. Supplies in territorial waters. Place of supply of goods other than supply of goods imported into, or exported from India. Ex-586/2017 7 (b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether act- ing as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or other- wise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person; (c) where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient; (d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly; (e) where the goods are supplied on board a conveyance, in- cluding a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board. (2) Where the place of supply of goods cannot be determined, the place of supply shall be determined in such manner as may be prescribed. 11. The place of supply of goods,–– (a) imported into India shall be the location of the importer; (b) exported from India shall be the location outside India. 12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. (2) T he pla ce of supply of services, except the services specified in sub- sections (3) to (14),–– (a) made to a registered person shall be the location of such person; (b) made to any person other than a registered person shall be,–– (i) the location of the recipient where the address on record exists; and (ii) the location of the supplier of services in other cases. (3) The place of supply of services,–– (a) directly in relation to an immovable property, including ser- vices provided by architects, interior decorators, surveyors, engi- neer s and other related ex perts or estat e agent s, any s ervice pro- vided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or (b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or (c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, offi- cial, social, cultural, religious or business function including ser- vices provided in relation to such function at such property; or (d) any services ancillary to the services referred to in clauses (a), (b) and (c), Place of sup- ply of goods imported into, or exported from India. Place of sup- ply of ser- vices where location of supplier and recipient is in India. Ex-586/20178 shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located: Provided that if the location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient. Explanation.––Where the immovable property or boat or vessel is lo- cated in more than one State or Union territory, the supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the value for services separately collected or determined in terms of the con- tract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (4) The place of supply of restaurant and catering services, personal groom- ing, fitness, beauty treatment, health service including cosmetic and plastic sur- gery shall be the location where the services are actually performed. (5) T he place of supply of s ervices in relation to training and perfor- mance appraisal to,–– (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location wher e the services are actually perfor med. (6) The place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amuse- ment park or any other place and services ancillary thereto, shall be the place where the event is actually held or where the park or such other place is located. (7) The place of supply of services provided by way of,— (a) organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events; or (b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events,–– (i) to a registered person, shall be the location of such person; (ii) to a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the r ecipient. Explanation.––Where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (8) The place of supply of services by way of transportation of goods, including by mail or courier to,––Ex-586/2017 9 (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation. (9) The place of supply of passenger transportation service to,— (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey: Provided that where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, the place of supply of such service shall be determined in accordance with the provisions of sub-section (2). Explanation.––For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time. (10) The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey. (11) The place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall,— (a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services; (b ) in ca se of mobile connection for telecommunication a nd internet services provided on post-paid basis, be the location of bill- ing address of the recipient of services on the record of the supplier of services; (c) in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means,–– (i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or (ii) by any person to the final subscriber, be the location where such pre-payment is received or such vouchers are sold; (d) in other cases, be the address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply sha ll be location of the supplier of services: Provided that where the address of the recipient as per the records of the supplier of services is not available, the place of supply shall be location of the supplier of services: Ex-586/201710 Provided further that if such pre-paid service is availed or the recharge is made through internet banking or other electronic mode of payment, the location of the recipient of services on the record of the supplier of services shall be the place of supply of such services. Explanation.––Where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agree- ment, on such other basis as may be prescribed. (12) The place of supply of banking and other financial services, includ- ing stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services: Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services. (13) The place of supply of insurance services shall,–– (a) to a registered person, be the location of such person; (b) to a person other than a registered person, be the location of the recipient of services on the records of the supplier of services. (14) The place of supply of advertisement services to the Central Gov- ernment, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. 13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. (2) The place of supply of services except the services specified in sub- sections (3) to (13) shall be the location of the recipient of services: Provided that where the location of the recipient of services is not avail- able in the ordinary course of business, the place of supply shall be the location of the supplier of services. (3) The place of supply of the following services shall be the location wher e the services are actually perfor med, na mely:— (a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the sup- plier of services, or to a person acting on behalf of the supplier of services in order to provide the services: Place of supply of services where location of supplier or location of recipient is outside India.Ex-586/2017 11 Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services: Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs; (b) services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services. (4) The place of supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or camp- site, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of archi- tects or interior decorators, shall be the place where the immovable property is located or intended to be located. (5) The place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertain- ment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held. (6) Where any services referred to in sub-section (3) or sub-section (4) or sub-section (5) is supplied at more than one location, including a location in the taxable territory, its place of supply shall be the location in the taxable territory. (7) Where the services referred to in sub-section (3) or sub-section (4) or sub-section (5) are supplied in more than one State or Union territory, the place of supplyof such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the value for services separately col- lected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. (8) The place of supply of the following services shall be the location of the supplier of services, namely:–– (a) services supplied by a banking company, or a financial in- stitution, or a non-banking financial company, to account holders; (b) intermediary services; (c) services consisting of hiring of means of transport, includ- ing yachts but excluding aircrafts and vessels, up to a period of one month. Explanation.––For the purposes of this sub-section, the expression,–– (a) “account” means an account bearing interest to the deposi- Ex-586/201712 tor, and includes a non-resident external account and a non-resident ordinary account; (b) “banking company” sha ll have the same meaning as as- signed to it under clause (a) of section 45A of the Reserve Bank of India Act, 1934; (c) ‘‘financial institution” shall have the same meaning as as- signed to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934; (d) “non-banking financial company” means,–– (i) a financial institution which is a company; (ii) a non-banking institution which is a company and which has as its principal business the receiving of deposits, un- der any scheme or arrangement or in any other manner, or lend- ing in any manner; or (iii) such other non-banking institution or class of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette, specify. (9) The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. (10) The place of supply in respect of passenger transportation services shall be the place where the passenger embarks on the conveyance for a continu- ous journey. (11) The pla ce of supply of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first sched- uled point of departure of that conveyance for the journey. (12) The place of supply of online information and database access or retrieval services shall be the location of the recipient of services. Explanation.––For the purposes of this sub-section, person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non-contradictory conditions are satisfied, namely:–– (a) the location of address presented by the recipient of ser- vices through internet is in the taxable territory; (b) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of ser- vices settles payment has been issued in the taxable territory; (c) the billing address of the recipient of services is in the tax- able territory; (d) the internet protocol address of the device used by the re- cipient of services is in the taxable territory; (e) the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory; (f) the country code of the subscriber identity module card used by the recipient of services is of taxable territory; (g) the location of the fixed land line through which the service is received by the r ecipient is in the taxable territor y. 2 of 1934. 2 of 1934.Ex-586/2017 13 (13) In order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, the Government shall have the power to notify any description of services or circumstances in which the place of supply shall be the place of effective use and enjoyment of a service. 14. (1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non- taxable online recipient, the supplier of services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of services: Provided that in the case of supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non- taxable online recipient, an intermediary located in the non- taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient of such services from the supplier of services in non- taxable territory and supplying such services to the non-taxable online recipient except when such intermediary satisfies the following conditions, namely:–– (a) the invoice or customer ’s bill or receipt issued or made avail- able by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory; (b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services; (c) the intermediary involved in the supply does not authorise delivery; and (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services. (2) The supplier of online information and database access or retrieval services referred to in sub-section (1) shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government: Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay inte- grated tax on behalf of the supplier: Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax. Special provision for payment of tax by a supplier of online in forma ti on and database access or retrieval services. Ex-586/201714 CHAPTER VI REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST 15. The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed. Explanation.––For the purposes of this section, the term “tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. CHAPTER VII ZERO RATED SUPPLY 16. (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Cen- tral Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:–– (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on pay- ment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Ser- vices Tax Act or the rules made ther eunder. CHAPTER VIII APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 17. (1) Out of the integrated tax paid to the Central Government,–– (a) in respect of inter-State supply of goods or services or both to an unregistered person or to a registered person paying tax under section 10 of the Central Goods and Services Tax Act; (b) in respect of inter-State supply of goods or services or both where the registered person is not eligible for input tax credit; (c) in respect of inter-State supply of goods or services or both made in a financial year to a registered person, where he does not ava il of the input tax credit within the specified period a nd thus remains in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was made;Refund of integr ated tax paid on supply of goods to tourist leav- ing India. Zero rated supply Appor ti on - ment of tax and settlement of funds. Ex-586/2017 15 (d) in respect of import of goods or services or both by an un- registered person or by a registered person paying tax under section 10 of the Central Goods and Services Tax Act; (e) in respect of import of goods or services or both where the registered person is not eligible for input tax credit; (f) in respect of import of goods or services or both made in a financial year by a registered person, where he does not avail of the said credit within the specified period and thus remains in the inte- grated tax account after expiry of the due date for furnishing of an- nual return for such year in which the supply was received, the amount of tax calculated at the rate equivalent to the central tax on similar intra-State supply shall be apportioned to the Central Government. (2) The balance amount of integrated tax remaining in the integrated tax account in respect of the supply for which an apportionment to the Central Gov- ernment has been done under sub-section (1) shall be apportioned to the,–– (a) State where such supply takes place; and (b) Central Government where such supply takes place in a Union territory: Provided that where the place of such supply made by any taxable person cannot be determined separately, the said balance amount shall be apportioned to,–– (a) each of the States; and (b) Central Government in relation to Union territories, in proportion to the total supplies made by such taxable person to each of such States or Union territories, as the case may be, in a financial year: Provided further that where the taxable person making such supplies is not identifiable, the said balance amount shall be apportioned to all States and the Central Government in proportion to the amount collected as State tax or, as the case may be, Union territory tax, by the respective State or, as the case may be, by the Central Government during the immediately preceding financial year. (3) The provisions of sub-sections (1) and (2) relating to apportionment of integrated tax shall, mutatis mutandis, apply to the apportionment of interest, penalty and compounding amount realised in connection with the tax so appor- tioned. (4) Where an amount has been apportioned to the Central Government or a State Government under sub-section (1) or sub-section (2) or sub-section (3), the amount collected as integrated tax shall stand reduced by an amount equal to the amount so apportioned and the Central Government shall transfer to the cen- tral tax account or Union territory tax account, an amount equal to the respective amounts apportioned to the Central Government and shall transfer to the State tax account of the respective States an amount equal to the amount apportioned to that State, in such manner and within such time as may be prescribed. (5) Any integrated tax apportioned to a State or, as the case may be, to the Central Government on account of a Union territory, if subsequently found to be refundable to any person and refunded to such person, shall be reduced from the amount to be apportioned under this section, to such State, or Central Govern- ment on account of such Union territory, in such manner and within such time as may be prescribed. Ex-586/201716 18. On utilisation of credit of integrated tax availed under this Act for payment of,–– (a) central tax in accordance with the provisions of sub- section (5) of section 49 of the Central Goods and Services Tax Act, the a mount collected a s integra ted tax sha ll sta nd reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed; (b ) Union terr itor y ta x in accorda nce with the provisions of section 9 of the Union Territory Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall trans- fer an amount equal to the amount so reduced from the integrated tax account to the Union territory tax account in such manner and within such time as may be prescribed; (c) State tax in accordance with the provisions of the respective State Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and shall be apportioned to the appropriate State Government and the Central Government shall transfer the amount so apportioned to the account of the appropriate State Government in such manner and within such time as may be prescribed. Explanation.––For the purposes of this Chapter, “appropriate State” in relation to a taxable person, means the State or Union territory where he is regis- tered or is liable to be registered under the provisions of the Central Goods and Services TaxAct. 19. (1) A registered person who has paid integrated tax on a supply con- sidered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall be granted refund of the amount of integrated tax so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid central tax and State tax or Union territory tax, as the case may be, on a transaction considered by him to be an intra- State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable. CHAPTER IX M ISCELLANEOUS 20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,–– (i) scope of supply; (ii) composite supply and mixed supply;Tr ansfer of input tax credit. Tax wrongfully collected and paid to Central Government or State Govern- ment. Application of provisions of Cental Goods and Services Tax Act. Ex-586/2017 17 (iii) time and value of supply; (iv) input tax credit; (v) registration; (vi) tax invoice, credit and debit notes; (vii) accounts and records; (viii) returns, other than late fee; (ix) payment of tax; (x) tax deduction at source; (xi) collection of tax at source; (xii) assessment; (xiii) refunds; (xiv) audit; (xv) inspection, search, seizure and arrest; (xvi) demands and recovery; (xvii) liability to pay in certain cases; (xviii) advance ruling; (xix) appeals and revision; (xx) presumption as to documents; (xxi) offences and penalties; (xxii) job work; (xxiii) electr onic commerce; (xxiv) transitional provisions; and (xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall,mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to central tax as if they are enacted under this Act: Provided that in the case of tax deducted at source, the deductor shall deduct tax at the rate of two per cent. from the payment made or credited to the supplier: Provided further that in the case of tax collected at source, the operator sha ll collect tax at such rate not exceeding two per cent, as may be notified on the recommendations of the Council, of the net value of taxable supplies: Provided also that for the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, and the Goods and Services Tax (Compen- sation to States) Act, if charged separately by the supplier: Provided also that in cases where the penalty is leviable under the Cen- tral Goods and Services Tax Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties. 21. Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services had been initiated before the appointed day: Provided that if the tax on such import of services had been paid in full under the existing law, no tax shall be payable on such import under this Act: Inport of services made on or after the appointed d a y. Ex-586/201718 Provided further that if the tax on such import of services had been paid in part under the existing law, the balance amount of tax shall be payable on such import under this Act. Explanation.––For the purposes of this section, a tr ansaction shall be deemed to have been initiated before the appointed day if either the invoice relat- ing to such supply or payment, either in full or in part, has been received or made before the appointed day. 22. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub-section (1) may provide that a contraven- tion thereof shall be liable to a penalty not exceeding ten thousand rupees. 23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. 24. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parlia- ment, while it is in session, for a total period of thirty days which may be com- prised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive ses- sions a foresaid, both Hou ses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modifica- tion or annulment shall be without prejudice to the validit y of anything previ- ously done under that rule or regulation or notification, as the case may be. 25. (1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not incon- sistent 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, befor e ea ch House of Parliament.Power to make rules. Power to make regulations. Laying of rules, regulations and notification. Removal of difficulties. Ex-586/2017 19 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 587 NOTIFICATIONNo.H.12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby r epub- lished fo r general info rmat io n. “The Union Territory Goods and Services Tax Act, 2017 (Act No. 14 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:— CHAPTER I P RELIMINARY 1. (1) T his Act may be called the Union Territory Goods and Services Tax Act, 2017. (2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.Short title, extent and commen ce- ment 2. In this Act, unless the context otherwise requires,— (1) ‘‘appointed day’’ means the date on which the provisions of this Act shall come into force; (2) ‘‘Commissioner ’’ means the Commissioner of Union territory tax ap- pointed under section 3; (3) ‘‘designated authority’’ means such authority as may be notified by the Commissioner; (4) ‘‘exempt supply’’ means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (5) ‘‘existing law’’ means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation; (6) ‘‘Government’’ means the Administrator or any Authority or of- ficer authorised to act as Administrator by the Central Government; (7) ‘‘output tax’’ in relation to a taxable person, means the Union territory tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; (8) ‘‘Union territory’’ means the territory of,— (i) the Andaman and Nicobar Islands; (ii) Lakshadweep; (iii) Dadra and Nagar Haveli; (iv) Daman and Diu; (v) Chandigarh; or (vi) other territory. Explanation.—For the purposes of this Act, each of the territories speci- fied in sub-clauses (i) to (vi) shall be considered to be a separate Union territory; (9) ‘‘Union territory tax’’ means the tax levied under this Act; (10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned to them in those Acts. CHAPTER II A DMINISTRATION 3. The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified ther ein: Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act. 4. The Administrator may, by order, authorise any officer to appoint of- ficers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act. Defi na ti on . Officers under this Act. Auth ori sa ti on of officers. Ex-587/20172 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of a Union territory tax may exercise the powers and dis- charge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him. (3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him. (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discha rge the duties conferred or imposed on any other officer of Union territory tax. 6. (1) Without prejudice to the provisions of this Act, the officers ap- pointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),— (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdic- tional officer of central tax; (b) where a proper officer under the Central Goods and Ser- vices Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever ap- plicable, of any order passed by an officer appointed under this Act, shall not lie before an officer appointed under the Central Goods and Services Tax Act. CHAPTER III LEVY AND COLLECTION OF TAX 7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent., as may be notified by the Cen- tral Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. (2) The Union territory tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Central Government on the recommendations of the Council. (3) The Central Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.Power of officers. Authorisation of officers of central tax as proper officer in certain circum- stances Levy and collection. Ex-587/2017 3 (4) The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (5) The Central Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State sup- plies of which shall be paid by the electronic commerce operator if such services are supplied through it, a nd all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall ap- point a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. 8. (1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. (2) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable. (3) The Central Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notifica- tion at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. (4) Any notification issued by the Central Government under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act. Explanation.—For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. Power to grant exemption from tax. Ex-587/20174 CHAPTER IV P AYMENT OF TAX 9.The amount of input tax credit available in the electronic credit ledger of the registered person on account of,— (a) integrated tax shall first be utilised towards payment of in- tegrated tax and the amount remaining, if any, may be utilised to- wards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order; (b) the Union territory tax shall first be utilised towards pay- ment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax; (c) the Union territory tax shall not be utilised towards pay- ment of central tax. 10. On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, as reflected in the valid return furnished under sub-section (1) of section 39 of the Central Goods and Services Tax Act, the amount collected as Union territory tax shall stand reduced by an amount equal to such credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the Union territory tax account to the integrated tax account in such manner and within such time as may be prescribed. CHAPTER V INSPECTION , SEARCH , SEIZURE AND ARREST 11. (1) All officers of Police, Railways, Customs, and those officers en- gaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act. (2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner. CHAPTER VI DEMANDS AND RECOVERY 12. (1) A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be pr escr ibed. (2) A registered person who has paid integrated tax on a transaction con- sidered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of the central tax and the Union territory tax payable.Payment of tax. Tr ansfer of input tax credit. Officedrs required to assist proper officers. Tax wrongfully collected and paid to Central Government or Union terriroty Govern- ment. Ex-587/2017 5 13. (1) Where any amount of tax, interest or penalty is payable by a per- son to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of s aid tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government under the appropriate head of Union terrirtory tax. (2) Where the amount recovered under sub-section (1) is less than the amount due to the Government under this Act and the Central Goods and Services Tax Act, the amount to be credited to the account of the Government shall be in proportion to the amount due as Union territory tax and central tax. CHAPTER VII ADVANCE RULING 14. In this Chapter, unless the context otherwise requires,— (a) ‘‘advance ruling’’ means a decision provided by the Author- ity or the Appellate Authority to an applicant on matters or on ques- tions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the Central Goods and Services Tax Act, in relation to the supply of goods or services or both being undertaken or pro- posed to be undertaken by the applicant; (b) ‘‘Appellate Authority’’ means the Appellate Authority for Advance Ruling constituted under section 16; (c) ‘‘applicant’’ means any person registered or desirous of ob- taining registration under this Act; (d) ‘‘application’’ means an application made to the Author- ity under sub-section (1) of section 97 of the Central Goods and Services Tax Act; (e) ‘‘Authority’’ means the Authority for Advance Ruling, con- stituted under section 15. 15. (1) The Central Government shall, by notification, constitute an Au- thority to be known as the Authority for Advance Ruling: Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act. (2) T he Authority shall consist of— (i) one member from amongst the officers of central tax; and (ii) one member from amongst the officers of Union ter ritory tax, to be appointed by the Central Government. (3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed. 16.(1) The Central Government shall, by notification, constitute an Ap- pella te Authority to be known as the (name of the Union territ ory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: Recover y of tax. Definitions. Constitution of Auth ority for Advance Ruling. Constitution of Appellate Authority for Advance Ruling. Ex-587/20176 Provided that the Central Government may, on the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act. (2) The Appellate Authority shall consist of— (i) the Chief Commissioner of central tax as designated by the Board; and (ii) the Commissioner of Union territory tax having ju- risdiction over the applicant. CHAPTER VIII TRANSITIONAL PROVISIONS 17. (1) On and from the appointed day, every person registered under any of the existing laws and ha ving a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be can- celled if the conditions so prescribed are not complied with. (2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed. (3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to regis- tration under section 22 or section 24 of the Central Goods and Services Tax Act. 18. (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax and Entry Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the exist- ing law, not later than ninety days after the said day, in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:— (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed day; or (iii) where the said amount of credit relates to goods sold under such exemption notifications as are notified by the Government: Provided further that so much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6 or section 6A or sub-section (8) of section 8 of the Central Sales Tax Act, 1956 that is not substan- tiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger:Migration of existing tax payers. Transitional arrange- men ts for input tax credit. 74 of 1956.Ex-587/2017 7 Provided also that an amount equiva lent to the credit specified in the second proviso shall be refunded under the existing law when the said claims are substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Regis- tration and Turnover) Rules, 1957. (2) A registered person, other than a person opting to pay tax under sec- tion 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capi- tal goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act. Explanation.—For the purposes of this section, the expression ‘‘unavailed input tax credit’’ means the amount that remains after subtracting the amount of input tax credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of input tax credit to which the said person was entitled in respect of the said capital goods under the existing law. (3) A registered person, who was not liable to be registered under the existing law or who was engaged in the sale of exempted goods or tax free goods or goods which have suffered tax at first point of their sale in the Union territory and the subsequent sales of which are not subject to tax in the Union territory under the existing law but which are liable to tax under this Act or where the person was entitled to the credit of input tax at the time of sale of goods, shall be entitled to take, in his electronic credit ledger, credit of the value added tax and entry tax, if any, in respect of inputs held in stock and inputs contained in semi- finished or finished goods held in stock on the appointed day subject to the fol- lowing conditions, namely:— (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of such inputs; and (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day: Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, in- cluding that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed. Ex-587/20178 (4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electr onic credit ledger,— (a) the amount of credit of the value added tax and entry tax, if any, carried forward in a return furnished under the existing law by him in accordance with the provisions of sub-section (1); and (b) the amount of credit of the value added tax and entry tax, if any, in respect of inputs held in stock and inputs contained in semi- finished or finished goods held in stock on the appointed day, relat- ing to such exempted goods or tax free goods in accordance with the provisions of sub-section (3). (5) A registered person shall be entitled to take, in his electronic credit ledger, credit of value added tax and entry tax, if any, in respect of inputs received on or after the appointed day but the tax in respect of which has been paid by the supplier under the existing law, subject to the condition that the invoice or any other tax paying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day: Provided tha t the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days: Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. (6) A registered person, who was either paying tax at a fixed rate or pay- ing a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:— (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is not paying tax under section 10 of the Central Goods and Services Tax Act; (iii) the said registered person is eligible for input tax credit on such inputs under this Act; (iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and (v) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day. (7) The amount of credit under sub-sections (3), (4) and (6) shall be cal- culated in such manner as may be prescribed. 19. (1) Where any inputs received at a pla ce of business ha d been desptached as such or desptached after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in ac- cordance with the provisions of existing law prior to the appointed day and such Transitional provision s relating to job work.Ex-587/2017 9 inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if such inputs are not returned within a period of six months or the extended period from the appointed day, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub- section (8) of section 142 of the Central Goods and Services Tax Act. (2) Where any semi-finished goods had been despatched from any place of business to any other premises for carrying out certain manufacturing pro- cesses in accordance with the provisions of existing law prior to the appointed day and such goods (hereinafter in this section referred to as ‘‘the said goods’’) are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing manufacturing pr ocesses or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act: Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from the appointed day. (3) Where any goods had been desp atched fr om the pla ce of business without payment of tax for carrying out tests or any other process to any other premises, whether registered or not, in accordance with the provisions of existing law prior to the appointed day and such goods are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to such place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act: Ex-587/201710 Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from the appointed day. (4) The tax under sub-sections (1), (2) and (3) shall not be payable only if the person despatching the goods and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the said person on the appointed day in such form and manner and within such time as may be pre- scribed. 20. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the ap- pointed day and such goods are identifiable to the satisfaction of the proper officer: Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply. (2) (a) Where, in pursuance of a contract entered into prior to the ap- pointed day, the price of any goods is revised upwards on or after the appointed day, the registered person who had sold such goods shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be pre- scribed, within thirty days of such price revision and for the purposes of this Act, such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act. (b) Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised downwards on or after the appointed day, the registered person who had sold such goods may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act: Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax li- ability. (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law: Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse:Miscella- neous transitional provisions. Ex-587/2017 11 Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (4) Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after the appointed day shall be disposed of in accordance with the provisions of the exist- ing law: Provided that where any for refund of input tax credit is fully or partially rejected, the a mount so r ejected sha ll la pse: Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (5) (a) Every proceeding of appeal, revision, review or reference relating to a claim for input tax credit initiated whether before, on or after the appointed day, under the existing law shall be disposed of in accordance with the provisions of the existing law, and any amount of credit found to be admissible to the claim- ant sha ll be refunded to him in cash in accor dance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act: Provided that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (b) Every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day, under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same sha ll, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (6) (a) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such ap- peal, revision, review or reference, the same sha ll, unless recovered under the existing law, be recovered as an arrear of tax under this Act and amount so recov- ered shall not be admissible as input tax credit under this Act. (b) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. Ex-587/201712 (7) (a) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (b) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (8) (a) Where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (b) Where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refund- able or input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash under the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (9) Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act. (10) (a) Notwithstanding anything contained in section 12 of the Central Goods and Services Tax Act, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the existing law. (b) Notwithstanding anything contained in section 13 of the Central Goods and Services Tax Act, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994. (c) Where tax was paid on any supply, both under any existing law relat- ing to sale of goods and under Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of sup- plies made after the appointed day and such credit shall be calculated in such manner as may be prescribed. (11) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: Provided that the said period of six months may, on sufficient cause be- ing shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act and are returned after the period specified in this sub-section: 32 of 1994. 32 of 1994.Ex-587/2017 13 Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this sub-section. (12) Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under any existing law relating to sale of goods and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 of the Central Goods and Services Tax Act, as made applicable to this Act, shall be made by the deductor under the said section where payment to t he said supplier is made on or after the appoint ed day. Explanation.—For the purposes of this Chapter, the expression ‘‘capital goods’’ shall have the same meaning as assigned to it in any existing law relating to sale of goods. CHAPTER IX MISCELLANEOUS 21. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,— (i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) accounts and records; (ix) returns; (x) payment of tax; (xi) tax deduction at source; (xii) collection of tax at source; (xiii) assessment; (xiv) refunds; (xv) audit; (xvi) inspection, search, seizure and arrest; (xvii) demands and recovery; (xviii) liability to pay in certain cases; (xix) advance ruling; (xx) appeals and revision; (xxi) presumption as to documents; (xxii) offences and penalties; (xxiii) job work; (xxiv) electronic commerce; (xxv) settlement of funds; (xxvi) transitional provisions; and (xxvii) miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply,— Application of provi- sions of Central Goods and Services Tax Act. Ex-587/201714 (a) so far as may be, in relation to Union territory tax as they apply in relation to central tax as if they were enacted under this Act; (b) subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:— (i) references to ‘‘this Act’’ sha ll be deemed to be r efer- ences to ‘‘the Union Territory Goods and Services Tax Act, 2017’’; (ii) r eferences to ‘‘Commissioner ’’ sha ll be deemed to be references to ‘‘Commissioner ’’ of Union territory tax as de- fined in clause (2) of section 2 of this Act; (iii) references to ‘‘officers of central tax’’ shall be deemed to be references to ‘‘officers of Union territory tax’’; (iv) references to ‘‘central tax’’ sha ll be deemed to be references to ‘‘Union territory tax’’ and vice versa; (v) references to ‘‘Commissioner of State tax or Com- missioner of Union territory tax’’ shall be deemed to be refer- ences to ‘‘Commissioner of central tax’’; (vi) references to ‘‘State Goods and Services Tax Act or Union Territory Goods and Services Tax Act’’ shall be deemed to be references to ‘‘Central Goods and Services Tax Act’’; (vii) references to ‘‘State tax or Union territory tax’’ shall be deemed to be references to ‘‘central tax’’. 22. (1) T he Centr al Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provi- sions are to be or may be made by rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub-section (1) may provide that a contraven- tion thereof shall be liable to a penalty not exceeding ten thousand rupees. 23. The Boar d may, by notifica tion, make regula tions consistent with this Act and the rules made thereunder to carry out the purposes of this Act. 24. Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule orPower to make rules. General power to make regulations Laying of rules, regulations and notifica- tion. Ex-587/2017 15 regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of any- thing previously done under that rule or regulation or notification, as the case may be. 25. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory ta x officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. 26. (1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by a gen- eral 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 there- under, 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, befor e ea ch House of Parliament. Power to issue instructions of direc- tion s. Removal of difficulties. Ex-587/201716 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 588 NOTIFICATIONNo.H.12017/55/2016-LJD, the 18th September. 2017.The following Act is hereby r epub- lished fo r general info rmat io n. “The Goods and Services Tax (Compensation to States) Act, 2017 (Act No. 15 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT 2017 AN ACT to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:- 1. (1) This Act may be called the Goods and Services Tax (Compensation to States) Act, 2017. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, be notification in the Official Gazette, appoint. 2. (1) In this Act, unless the context otherwise requires,- (a) “central tax” means the central goods and services tax levied and collected under the Central Goods and Services Tax Act; (b ) “Central Goods and Services Tax Act” means the Central and Services Tax Act, 2017;Short title, extent and commen ce- ment Definitions. (c) “cess” means the goods and services tax compensation cess lev- ied under section 8; (d) “compensation” means and amount, in the form of goods and services tax compensation, as determined under section 7; (e) “Council” means the Goods and Services Tax Council consti- tuted under the provisions of article 279A of the Constitution; (f) “Fund” means the Goods and Services Tax Compensation Fund referred to in section 10; (g) “input tax” in relation to a taxable person, means,- (i) cess charged on any supply of goods or ser- vices or both made to him; (ii) cess charged on import of goods and includes the cess paya ble on rever se charge basis; (h) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act, 2017; (i) “intergr ated tax” means the integrated goods and services tax levied and collected under the Integrated Goods and Services Tax Act; (j) “prescribed” means prescribed by rules made, on the recommedations of the Council, under this Act; (k) “projected growth rate” means the rate of growth projected for the transition period as per section 3; (l) “Schedule” means the Schedule appended to this Act; (m)“State” means,- (i) For the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the Central Goods and Services Tax Act; and (ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the Staes as defined under the Central Goods and Services Tax Act and the Union territories as defined under the Union Territories Goods and Services Tax Act, (n) “State tax” means the State goods and services tax levied and collected under the respective State Goods and Services Tax Act; (o) “State Goods and Services Tax Act” means the law to be made by the State Legislature for levy and collection of tax by the concerned State on supply of goods or services or both; (p ) “taxable supply” means a supply of goods or services or both which is chargeable to the cess under this Act; (q) “transition date” shall mean, in respect of any State, the date on which the State Goods and Services Tax Act of the concerned State comes into force; (r) “transition period” means a period of five years from the transi- tion date; and Ex-588/20172 (s ) “Union Territories Goods and Services Tax Act” means the Union Territories Goods and Services Tax Act, 2017. (2 ) The words and exp ressions used and not defined in this Act but defined in the Central Goods and Services Tax Act and the Inte- grated Goods and Services Tax Act shall have the meanings respec- tively assigned to them in those Acts. 3. The projected nominal growth rate of revenue subsumed for a State during the transition period shall be fourteen per cen. per annum. 4. For the purpose of calculating the compensation amount payable in my fina ncia l year during the tr ansition period, the financial year ending 31st March, 2016, shall be taken as the base year. 5. (1) Subject to the provision of sub-sections (2), (3), (4), (5) and (6), the base year revenue for a State shall be the sum of the revenue collected by the State and the local bodies during the base year, on account of the taxes levied by the respective State or Union and net of refunds, with respect to the following taxes, imposed by the respective State or Union, which are subsumed into goods and services tax, namely:- (a) the value added tax, sales tax, purchase tax, tax collected on works contract, or any other tax levied by the concer ned Sta te under t he er st while en tr y 54 of L ist -I I (State List) of the Seventh Schedule to the Constitution; (b ) t he cent r a l s a les t a x levied u nder t he C ent r a l S a les Ta x Act , 1 9 5 6 ; (c) the entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution; (d) the taxes on luxuries, including taxes on entertainments, amuse- ments, betting and gambling or any other ta x levied by he concerned State under the erstwhile entry 62 of List-II (State List) of the Sev- en th S c hedule to the constitution; (e) the taxes on advertisement or any other tax levied by the con- cerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution; (f) the duties of excise on medicinal and toilet prepara tions levied by the Union but collect ed a nd reta ined b y the concerned State Govern- ment under the erstwhile article 268 of the Constitution; (g) any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Consti- tution by the State Government under any Act notified under sub-section (4), prior to the commencement of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016: Provided that the revenue collected during the base year in a State, not of refunds, under the following taxes shall not be included in the calculation of the base year revenue for the State, na mely:-Projected growth rate Base year. Base year revenue. 74 of 1956.Ex-588/2017 3 (a) any taxes levied under any Act enacted under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, prior to the coming into force of the provisions of the Constitution (One Hundred a nd First Amendment) Act, 2016, on the sale or purchase of petroleum crude, high speed diesel, motor spir it (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption; (b ) tax levied unde the Central Sales Tax Act, 1956, on the sale or purchase of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption; (c) any cess imposed by the State Government on the sale or pur- chase of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for hu- man consumption; and (d) the entertainment tax levied by the State but collected by local bodies, under any Act enacted under the erstwhile entry 62 or List-II (State List) of the Seventh Schedule to the Constitution, perior to coming into force of the provisions of the Constitution (One Hundred and First Amend- ment) Act, 2016. (2) In respect of the State of Jammu and Kashmir, the base year revenue shall include the amount of tax collected on sale of services by the said State Government during the base year. (3) In respect of the State mentioned in sub-clause (g) of clause (4) of article 279A of the Constitution, the amount of revenue foregone on account of exemptions or remission given by the said State Governments to promote indus- trial investment in the State, with respect to such specific taxes referred to in sub- section (1), shall be included in the total base year revenue of the State, subject to such conditions as may be prescribed. (4) The Acts of the Central Government and State Governments under which the specific taxes are being subsumed into the goods and services tax shall be such as may be notified. (5) The base year revenue shall be calculated as per sub-sections (1), (2), (3) and (4) on the basis of the figures of revenue collected and net of refunds given in that year, as audited by the Comptroller and Auditor-General of India. (6) In respect of any State, if any part of revenue mentioned in sub-sec- tions (1), (2), (3) and (4) are not credited in the Consolidated Fund of the respec- tive State, the same sha ll be included in the total base year revenue of the State, subject to such conditions as may be prescribed. 6. The projected revenue for any year in a State shall be calculated by applying the projected growth rate over the base year revenue of that State. Illustration.-If the base year revenue for 2015-16 for a concerned State, calculated as per section 5 is one hundred rupees, then the projected revenue for financial year 2018-19 shall be as follows- Projected Revenue for 2018-19=100(1+14/100)3 74 of 1956. Projected revenue for any year. Ex-588/20174 7. (1) The compensation under this Act shall be payable to any State during the transition period. (2) The compensation payable to a State shall be provision- ally calculated and released at the end of every two months period, and shall be finally calculated for every financial year after the re- ceipt of final revenue figures, as a udited by the Comptroller and Auditor-General of India: Provided that in case any excess amount has been released as compensation to a State in any financial year during the transition period, as per the audited figures of revenue collected, the excess amount so released shall be adjusted against the compensation amount payable to such State in the subsequent financial year. (3) The total compensation payable for any financial year during the transition period to any State shall be calculated in the following manner, namely:- (a) the projected revenue for any financial year during the transition period, which could have accrued to a State in the absence of the gooods and services tax, shall be calculated as per section 6; (b ) the actual revenue collected by a State in any finan- cial year during the transition period shall be- (i) the actual revenue from State tax collected by the State, net of refunds given by the said State under Chapters XI and XX of the State Goods and Services Tax Act; (ii) the integrated goods and services tax apportioned to that State; and (iii) any collection of taxes on account of the taxes levied by the respective State under the Acts specified in sub-section (4) of section 5, net of refund of such taxes, as certified by the Comptroller and Auditor-General of India; (c) the total compensation payable in any financial year shall be the difference between the projected revenue for any financial year and the actual revenue collected by a State referred to the cla use (b). (4) The loss of revenue at the end of every two months pe- riod in any year for a State during the transition period shall be cal- culated, at the end of the said period, in the following manner, namely:- (a) the projected revenue that could have been earned by the State in absence of the goods and services tax till the end of the relevant two months period of the respective fi- Calculation and release of compen sa - tion.Ex-588/2017 5 nancial year shall be calculated on a pro-rata basis as a percentage of the total projected revenue for any financial year during the transition period, calculated in accordance with section 6. Illustration.-If the projected revenue for any year calculated in ac- cordance with section 6 is one hundred rupees, for calculating the pro- jected revenue that could be earned till the end of the period of ten months for the purpose of this sub-section shall be 100x(5/6)=Rs.83.33; (b ) the actual revenue collected by a State till the end of relevant two months period in any financial year during the transition period shall be- (i) the actual revenue from State tax collected by the State, not of refunds given by the State under Chapters XI and XX of the State Goods and Services Tax Act; (ii) the integrated goods and services tax apportioned to that State, as certified by the Principal Chief Controller of Accounts of the Cen- tral Board of Excise and Customs; and (iii) any collect ion of ta xes levied by t he sa id Sta te, under the Acts specified in sub-section (4) of section 5, net of refund of such taxes; (c) the provisional compensation payable to any State at the end of the relevant two months period in any financial year shall be the differ- ence between the projected r evenue till the end of the r elevant period in accordance with clause (a) and the actual revenue collected by a State in the said period as referred to in clause (b), reduced by the provisional compensaation paid to a Sta te till the end of the previous two months period in the said financial year during the transition period. (5) In case of any difference between the final compensation amount pay- able to a State calculated in accordance with the provisions of sub-section (3) upon receipt of the audited revenue figures from the Comptroller and Auditor- General of India, and the total provisional compensation a mount released to a State in the said financial year in accordance with the provisions of sub-section (4), the same shall be adjusted against release of compensation to the State in the subsequent financial year. (6) Where no compensation is due to be released in any financial year, and in case any excess amount has been released to a State in the previous year, this amount shall be refunded by the State to the Central Government and such amount shall be credited to the Fund in such manner as may be prescribed. 8. (1) There shall be levied a cess on such intra-State supplies of gooods or services or boths, as provided for in section 9 of the Central Goods and Ser- vices Tax Act, and such inter-State supplies of goods or services or both as pro- vided for in section 5 of the Intergrated Goods and Services Tax Act, and col- lected in such manner as may be prescribed, on the recommendations of the Coun- cil, for the purposes of providing compensation to the States for loss of revenue arising on account of implementation of the goods and services tax with effect from the date from which the provisions of the Central Goods and Services Tax Act is brought into force, for a period of five years or for such period as may be prescribed on the recommendations of the Council:Levy and collection of cess. Ex-588/20176 Provided that no such cess shall be leviable on supplies made by a tax- able person who has decided to opt for composition levy under section 10 of the Central Goods and Services Tax Act. (2) The cess shall be levied on such supplies of goods and services as are specified in column (2) of the Schedule, on the basis of value, quantity or on such basis at such rate not exceeding the rate set forth in the corresponding entry in column (4) of the Schedule, as the Central Government may, on the recommenda- tions of the Council, by notification in the Official Gazette, specify: Provided that where the cess is chargeable on any supply of goods or services or both with reference to their value, for each such supply the value shall be determined under section 15 of the Central Goods and Services Tax Act for all intra-State and inter-State supplies of goods or services or both: Provided further that the cess on goods imported into India shall be lev- ied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975, at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962, on a value determined under the Customs Tariff Act, 1975. 9. (1) Every taxable person, making a taxable supply of goods or services or both, shall- (a) pay the amount of cess as payable under this Act in such manner; (b) furnish such returns in such forms, along with the returns to be filed under the Central Goods and Services Tax Act; and (c) apply for refunds of such cess paid in such form, as may be prescribed. (2) For all purposes of furnishing of returns and claiming refunds, except for the form to be filed, the provisions of the Central Goods and Services Tax Act and the rules made thereunder, shall, as far as may be, apply in relation to the levy and collection of the cess leviable under section 8 on all taxable supplies of goods or services or both, as they apply in relation to the levy and collection of central tax on such supplies under the said Act or the rules made thereunder. 10. (1) The proceeds of the cess leviable under section 8 and such other amounts a s may be recommended by the Council, shall be credited to a non- lapsable Fund known as the Goods and Services Tax Compensation Fund, which shall form part of the public account of India and shall be utilised for purposes specified in the said section. (2) All amounts payable to the States under section 7 shall be paid out of the Fund. (3) Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition period shall be transferred to the Consolidated Fund of India as the share of Centre, and the balance fifty per cent. shall be distributed amongst the States in the ratio of t heir total r evenues from the State tax or the Union territory goods and services tax, as the case may be, in the last year of the transi- tion period. Returns, payments and refunds.51 of 1975. 52 of 1962. Crediting proceeds of cess to Fund.Ex-588/2017 7 (4) The accounts relating to Fund shall be audited by the Comptroller and Auditor-General of India or any person appointed by him at such intervals as may be specified by him and any expenditure in connection with such audit shall be payable by the Central Government to the Comptroller and Auditor-General of India. (5) The accounts of the Fund, as certified by the Comptroller and Audi- tor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be laid before each House of Parliament. 11. (1) T he provisions of the Central Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, as far as may be,mutatis mutandis, apply, in relation to the levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of central tax on such intra-State sup- plies under the said Act or the rules made thereunder. (2) T he provisions of the Integrated Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, mutatis mutan- dis, apply in relation to the levy and collection of the cess leviable under section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collection of integrated tax on such inter-State supplies under the said Act or the rules made ther eunder. Provided that the input tax credit in respect of cess on supply of goods and services leviable under section 8, shall be utilised only towards payment of said cess on supply of goods and services leviable under the said section. 12(1) T he Central Government shall, on the recommendations of the Council, by notification in the Official Gazette, make rules for carrying out the provisions 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 conditions which were included in the total base year revenue of the States, referred to in sub-clause (g) of clause (4) of article 279A of the Constitution, under sub-section (3) of section 5; (b) the conditions subject to which any part of revenues not credited in the Consolidated Fund of the respective State shall be included in the total base year revenue of the State, under sub- section (6) of section 5; (c) the manner of refund of compensation by the States to the Central Government under sub-section (6) of section 7; (d) the manner of levy and collection of cess a nd the period of its imposition under sub-section (1) of section 8; (e) the manner and forms for payment of cess, furnish- ing of returns and refund of cess under sub-section (1) of section 9; andOth er provision s relating to cess. Power to make rules Ex-588/20178 (f) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules. 13. Every rule made under this Act by the Central Government shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 14. (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, on the recommendations of the Council, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty: Provided that no order shall be made under this section after the expiry of three years from the commencement of this Act. (2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.Laying of rules befor e Parliament. Power to remove difficulties Ex-588/2017 9 THE SCHEDULE [See section 8 (2)] 1. In this Schedule, reference to a “tariff item”. “heading”, “sub-heading” and “Chapter”, wherever they occur, shall mean respectively a tariff item, head- ing, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 2. T he rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the section adn Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule. S.No. Descr iption of supply ofTariff item heading, The maximum rate at which goods or ser vicessub-headin g, Chapter goods and ser vices tax or supply of goods or compansation cess may be services, as the case collected may be (1)(2)(3)(4) 1.Pan Masala21069020One hundred an d thirty-five per cent.ad valorem. 2.Tobacco and manufactur ed24Four th ousand one hundred tobacco substitute, includingand seventy rupees per tobacco productsthousand sticks or two hundred and ninety per cent. ad valorem or a combination thereof, but n ot exceeding four thousand one hundred and seventy rupees per thousand sticks plus two hundred and ninety per cent. ad valorem. 3.Coal. briquettes, ovoids and 2701,2702 or 2703Four hundred rupees per similar solid fuels manufac-tonn e. tured from coal, lignite, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated. 4.Aerated waters.2202 10 10Fifteen per cent. ad valorem. 5.Motor cars and other motor 8703Fifteen per cent.ad valorem. vehicles principally designed for the transport of per sons (other than motor vehicles for the transport of ten or more persons, including the driver), including station wagons and racing cars. 6.Any other suppliesFifteen per cent,ad valorem.Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50Ex-588/201710

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 589 NOTIFICATIONNo.H.12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby r epub- lished fo r general info rmat io n. “The Human Immunodeficiency Virus and Acquired Immune Deficincy Syndrome (Pre- vention and Conrol) Act, 2017 (Act No. 16 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE HUMAN IMMUNODEFICIENCY VIRUS AND ACQUIRED IMMUNE DEFICIENCY SYNDROME (PREVENTION AND CONTROL ACT, 2017 AN ACT to provide for the prevention and control of the spread of Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome and for the protection of human rights of persons affected by the said virus and syndrome and for matters connected therewith or incidental thereto. WHEREAS the spread of Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome is a matter of grave concern to all and there is an urgent need for the prevention and control of said virus and syndrome; AND WHEREAS there is a need to protect and secure the human rights of persons who are HIV-positive, affected by Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome and vulnerable to the said virus and syndrome; AND WHEREAS there is a necessity for effective care, support and treatment for Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome; AND WHEREAS there is a need to protect the rights of healthcare providers and other persons in relation to Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome; AND WHEREAS the General Assembly of the United Nations, recall- ing and reaffirming its previous commitments on Human Immunodeficiency Vi- rus and Acquired Immune Deficiency Syndrome, has adopted the Declaration of Commitment on Huma n Immunodeficiency Virus and Acquired Immune Deficiency Syndrome (2001) to address the problems of Human Immunodefi- ciency Virus and Acquired Immune Deficiency Syndrome in all its aspects and to secure a global commitment to enhancing coordination and intensification of national, regional and international efforts to combat it in a comprehensive manner; AND WHEREAS the Republic of India, being a signatory to the afore- said Declaration, it is expedient to give effect to the said Declaration. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:–– CHAPTER I P RELIMINARY 1. (1) This Act may be called the Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome (Prevention and Control) Act, 2017. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 2.In this Act, unless the context otherwise requires,— (a) “AIDS” means Acquired Immune Deficiency Syndrome, a condition characterised by a combination of signs and symp- toms, caused by Human Immunodeficiency Virus, which attacks and weakens the body’s immune system making the HIV-positive person susceptible to life threatening conditions or other condi- tions, as may be specified from time to time; (b) “capacity to consent” means ability of an individual, deter- mined on an objective basis, to understand and appreciate the nature and consequences of a proposed action and to make an informed decision concerning such action; (c) “child affected by HIV” means a person below the age of eighteen years, who is HIV-posit ive or whose parent or gua rdian (with whom such child normally resides) is HIV-positive or has lost a parent or guardian (with whom such child resided) due to AIDS or lives in a household fostering children orphaned by AIDS; (d) “discrimination” means any act or omission which directly or indirectly, expressly or by effect, immediately or over a period of time,— Short title extent and commen ce- ment. Definitions.Ex-589/20172 (i) imposes any burden, obligation, liability, dis ability or disadvantage on any person or category of per sons, based on one or more HIV-related grounds; or (ii) denies or withholds any benefit, opportunity or advantage from any person or category of persons, based on one or more HIV-related grounds, and the ex pression “discriminate” to be construed accordingly. Explanation 1.—For the purposes of this clause, HIV-related grounds include— (i) being an HIV-positive person; (ii) ordinarily living, residing or cohabiting with a person who is HIV-positive person; (iii) ordinarily lived, resided or cohabited with a person who was HIV-positive. Explanation 2.—For the removal of doubts, it is hereby clarified that adoption of medically advised safeguards and precautions to minimise the risk of infection shall not amount to discrimination; (e) “domestic relationship” means a relationship as defined under clause (f) of section 2 of the Protection of Women from Do- mestic Violence Act, 2005; (f) “establishment” means a body corporate or co-operative society or any organisation or institution or two or more persons jointly carrying out a systematic activity for a period of twelve months or more at one or more places for consideration or other- wise, for the production, supply or distribution of goods or services; (g) “guidelines” means any statement or any other document issued by the Central Government indicating policy or procedure or course of action relating to HIV and AIDS to be followed by the Central Government, State Governments, governmental and non-gov- ernmental organisations and establishments and individuals dealing with prevention, control and treatment of HIV or AIDS; (h) “ healthcare provider ” means any individual whose voca- tion or profession is directly or indirectly related to the maintenance of the health of another individual and includes any physician, nurse, par amedic, psychologist, counsellor or other individua l pr oviding medical, nursing, psychological or other healthcare services includ- ing HIV prevention and treatment services; (i) “HIV” means Human Immunodeficiency Virus; (j) “HIV-affected person” means an individual who is HIV-posi- tive or whose partner (with whom such individual normally resides) is HIV-positive or has lost a partner (with whom such individual resided) due to AIDS; (k) “HIV-positive person” means a person whose HIV test has been confirmed positive; (l) “HIV-related information” means any information relating to the HIV status of a person and includes— 43 of 2005.Ex-589/2017 3 (i) information relating to the undertaking per forming the HIV test or result of an HIV test; (ii) information relating to the care, support or treatment of that person; (iii) information which may identify that person; and (iv) any other information concerning that per son, which is collected, received, accessed or recorded in connection with an HIV test, HIV treatment or HIV- related research or the HIV status of that person; (m) “HIV test” means a test to determine the presence of an antibody or antigen of HIV; (n) “informed consent” means consent given by any indi- vidual or his representative specific to a proposed intervention with- out any coercion, undue influence, fraud, mistake or misrepresenta- tion and such consent obtained after informing such individual or his representative, as the case may be, such information, as specified in the guidelines, relating to risks and benefits of, and alternatives to, the proposed intervention in such language and in such manner as understood by that individual or his representative, as the case may be; (o) “notification” means a notification published in the Offi- cia l Gazette; (p) “partner” means a spouse, de facto spouse or a person with whom another person has relationship in the nature of marriage; (q) “person” includes an individual, a Hindu Undivided Fam- ily, a company, a firm, an association of persons or a body of indi- viduals, whether incorporated or not, in India or outside India, any corporation established by or under any Central or State Act or any company including a Government company incorporated under the Companies Act, 1956, any Limited Liability Partnership under the Limited Liability Partnership Act, 2008, any body corporate incor- porated by or under the laws of a country outside India, a co-opera- tive society registered under any law relating to co-operative societ- ies, a local authority, and every other artificial juridical person; (r) “prescribed” means prescribed by rules made by the Central Government or the State Government, as the case may be; (s) “protected person” means a person who is— (i) HIV-Positive; or (ii) ordinarily living, residing or cohabiting with a person who is HIV-positive person; or (iii) ordinarily lived, resided or cohabited with a person who was HIV- positive; (t) “reasonable accommodation” means minor adjustments to a job or work that enables an HIV-positive person who is otherwise qualified to enjoy equal benefits or to perform the essentia l func- tions of the job or work, as the case may be; (u) “rela tive”, with r eference to the protected person, means—1 of 1956. 6 of 2009. Ex-589/20174 (i) spouse of the protected person; (ii) parents of the protected person; (iii) brother or sister of the protected person; (iv) brother or sister of the spouse of the pro- tected person; (v) brother or sister of either of the parents of the protected person; (vi) in the absence of any of the relatives men- tioned at sub-clauses (i) to (v), any lineal ascendant or descendant of the protected person; (vii) in the absence of any of the relatives men- tioned at sub-clauses (i) to (vi), any lineal ascendant or descendant of the spouse of the protected person; (v) “significant-risk” means— (a) the presence of significant-risk body substances; (b) a circumstance which constitutes significant-risk for trans- mitting or contracting HIV infection; or (c) the presence of an infectious source and an uninfected person. Explanation.—For the purpose of this clause,— (i) “significant-risk body substances” are blood, blood prod- ucts, semen, vaginal secretions, breast milk, tissue and the body flu- ids, namely, cerebrospinal, amniotic, peritoneal, synovial, pericar- dial and pleural; (ii)‘‘circumstances which constitute significant-risk for trans- mitting or contracting HIV infection” are— (A) sexual intercourse including va gina l, ana l or or al sexual intercourse which exposes an uninfected person to blood, blood products, semen or vaginal secretions of an HIV-positive person; (B) sharing of needles and other paraphernalia used for preparing and injecting drugs between HIV-positive persons and uninfected persons; (C) the gestation, giving birth or breast feeding of an infant when the mother is an HIV-positive person; (D) transfusion of blood, blood products, and transplan tation of organs or other tissues from an HIV-positive person to an uninfected person, provided such blood, blood products, or- gans or other tissues have not been tested conclusively for the antibody or antigen of HIV and have not been rendered non- infective by heat or chemical treatment; and (E) other circumstances during which a significant- risk body substance, other than breast milk, of an HIV-positive person contacts or may contact mucous membranes including eyes, nose or mouth, non-intact skin including open wounds, skin with a dermatitis condition or abraded areas or the vascular system of an uninfected person, and including such circum stances not limited to needle-stick or puncture wound injuries and direct saturation or permeation of these body surfaces by the significant-risk body substances:Ex-589/2017 5 Provided that “significant-risk” shall not include— (i) exposure to urine, faeces, sputum, na sal secretions, saliva, sweat, tears or vomit that does not contain blood that is visible to the naked eye; (ii) human bites where there is no direct blood to blood, or no blood to mucous membrane contact; (iii) exposure of intact skin to blood or any other blood substance; and (iv) occupational centres where individuals use scien- tifically accepted Universal Precautions, prohibitive techniques and preventive practices in circumstances which would other- wise pose a significant-risk and such techniques are not breached and remain intact; (w) “State AIDS Control Society” means the nodal agency of the State Government responsible for implementing programmes in the field of HIV and AIDS; (x) “State Government”, in relation to a Union territory, means the Administrator of that Union territory appointed by the President under article 239 of the Constitution; and (y) “Universal Precautions” means control measures that pre- vent exposure to or reduce, the risk of transmission of pathogenic agents (including HIV) and includes education, tr aining, personal protective equipment such as gloves, gowns and masks, hand wash- ing, and employing safe work practices. CHAPTER II PROHIBITION OF CERTAIN ACTS 3. No person shall discriminate against the protected person on any ground including any of the following, namely:— (a) the denial of, or termination from, employment or occupation, unless, in the case of termination, the person, who is otherwise quali- fied, is furnished with— (i) a copy of the written assessment of a qualified and independent healthcare provider competent to do so that such protected person poses a significant risk of transmission of HIV to other person in the workplace, or is unfit to perform the duties of the job; and (ii) a copy of a written statement by the employer stating the nature and extent of administrative or financial hardship for not providing him reasonable accommodation; (b) the unfa ir treatment in, or in relation to, employment or occu pation; (c) the denial or discontinuation of, or, unfair treatment in, hea lthcare services; (d) the denial or discontinuation of, or unfair treatment in, educational, establishments and services thereof; (e) the denial or discontinuation of, or unfair treatment with regard to, access to, or provision or enjoyment or use of any goods, accommodation, service, facility, benefit, privilege or opportunity Prohibition of discrimi- nation.Ex-589/20176 dedicated to the use of the general public or customarily available to the public, whether or not for a fee, including shops, public restau- rants, hotels and places of public entertainment or the use of wells, tanks, bathing ghats, roads, burial grounds or funeral ceremonies and places of public resort; (f) the denial, or, discontinuation of, or unfair treatment with regard to, the right of movement; (g) the denial or discontinuation of, or, unfair treatment with regard to, the right to reside, purchase, rent, or otherwise occupy, any property; (h) the denial or discontinuation of, or, unfair treatment in, the opportunity to stand for, or, hold public or private office; (i) the denial of access to, removal from, or unfair treatment in, Government or private establishment in whose care or custody a person may be; (j) the denial of, or unfair treatment in, the provision of insur- ance unless supported by actuarial studies; (k) the isolation or segregation of a protected person; (l) HIV testing as a pre-requisite for obtaining employment, or accessing healthcare services or education or, for the continuation of the same or, for accessing or using any other service or facility: Provided that, in case of failure to furnish the written assessment under sub-clause (i) of clause (a), it shall be presumed that there is no significant-risk and that the person is fit to perform the duties of the job, as the case may be, and in case of the failure to furnish the written statement under sub-clause (ii) of that clause, it shall be presumed that there is no such undue administrative or finan- cial hardship. 4. No person shall, by words, either spoken or written, publish, propa- gate, advocate or communicate by signs or by visible representation or otherwise the feelings of hatred against any protected persons or group of protected person in general or specifically or disseminate, broadcast or display any information, advertisement or notice, which may reasonably be construed to demonstrate an intention to propagate hatred or which is likely to expose protected persons to hatred, discrimination or physical violence. CHAPTER III I NFORMED CONSENT 5. (1) Subject to the provisions of this Act,— (a) no HIV test shall be undertaken or performed upon any person; or (b) no protected person shall be subject to medical treatment, medical interventions or research, except with the informed consent of such person or his representative and in such manner, as may be specified in the guidelines. (2) The informed consent for HIV test shall include pre-test and post-test counselling to the person being tested or such person’s representative in the man- ner as may be specified in the guidelines.Prohibition of certain ects. Informed con sen t for undertaking HIV test or treatment. Ex-589/2017 7 6.The informed consent for conducting an HIV test shall not be required— (a) where a court determines, by an order that the carrying out of the HIV test of any person either as part of a medical examination or otherwise, is necessa ry for the determination of issues in the matter before it; (b) for procuring, processing, distribution or use of a human body or any part thereof including tissues, blood, semen or other body fluids for use in medical research or therapy: Provided tha t where the test result s are requested by a donor prior to donation, the donor shall be referred to counselling and testing centre and such donor shall not be entitled to the results of the test unless he has received post-test counselling from such centre; (c) for epidemiological or surveillance purposes where the HIV test is anonymous and is not for the purpose of determining the HIV status of a person: Provided that persons who are subjects of such epidemiological or sur- veillance studies shall be informed of the purposes of such studies; and (d) for screening purposes in any licensed blood bank. 7.No HIV test shall be conducted or performed by any testing or diag- nostic centre or pathology laboratory or blood bank, unless such centre or labora- tory or blood bank follows the guidelines laid down for such test. CHAPTER IV DISCLOSURE OF HIV STATUS 8. (1) Notwithstanding anything contained in any other law for the time being in force,— (i) no person shall be compelled to disclose his HIV sta- tus except by an order of the court that the disclosure of such information is necessary in the interest of justice for the deter- mination of issues in the matter before it; (ii) no person shall disclose or be compelled to disclose the HIV status or any other private information of other person imparted in confidence or in a relationship of a fiduciary nature, except with the informed consent of that other person or a repre sentative of such another person obtained in the manner as specified in section 5, as the case may be, and the fact of such consent has been recorded in writing by the person making such disclosure: Provided that, in case of a relationship of a fiduciary nature, informed consent shall be recorded in writing. (2) The informed consent for disclosure of HIV-related information under clause (ii) of sub-section (1) is not required where the disclosure is made— (a) by a healthcare provider to another healthcare provider who is involved in the care, treatment or counselling of such person, Inforned concent not required for conducting HIV tests in certain cases. Guidelines for testing centres. etc. Disclosur e of HIV status.Ex-589/20178 when such disclosure is necessary to provide care or treatment to that person; (b) by an order of a court that the disclosure of such informa- tion is necessary in the interest of justice for the determination of issues and in the matter before it; (c) in suits or legal proceedings between persons, where the disclosure of such information is necessary in filing suits or legal proceedings or for instructing their counsel; (d) as required under the provisions of section 9; (e) if it relates to statistical or other information of a person that could not reasonably be expected to lead to the identification of that person; and (f) to the officers of the Central Government or the State Gov- ernment or State AIDS Control Society of the concerned State Gov- ernment, as the case may be, for the purposes of monitoring, evalu- ation or supervision. 9. (1) No healthcare provider, except a physician or a counsellor, shall disclose the HIV-positive status of a person to his or her partner. (2) A healthcare provider, who is a physician or counsellor, may disclose the HIV- positive status of a person under his direct care to his or her partner, if such healthcare provider— (a) reasonably believes that the partner is at the significant risk of transmission of HIV from such person; and (b) such HIV-positive person has been counselled to inform such partner; and (c) is satisfied that the HIV-positive person will not inform such partner; and (d) has informed the HIV-p ositive person of the intention to disclose the HIV-positive status to such partner: Provided that disclosure under this sub-section to the partner shall be made in person after counselling: Provided further that such healthcare provider shall have no obligation to identify or locate the partner of an HIV-positive person: Provided also that such healthcare provider shall not inform the partner of a woman where there is a reasonable apprehension that such information may resu lt in violence, abandonment or actions which may have a sever e nega tive effect on the physical or mental health or safety of such woman, her children, her relatives or someone who is close to her. (3) The healthcare provider under sub-section (1) shall not be liable for any criminal or civil action for any disclosure or non-disclosure of confidential HIV-related information made to a partner under this section. 10. Every person, who is HIV-positive and has been counselled in ac- cor dance with the guidelines issued or is aware of the na ture of HIV and its transmission, shall take all reasonable precautions to prevent the transmission of HIV to other persons which may include adopting strategies for the reduction of risk or informing in advance his HIV status before any sexual contact with any person or with whom needles are shared with:Disclosur e of HIV- positive statin to partner of HIV-positive person. Duty to prevent tr ansmission of HIV. Ex-589/2017 9 Provided that the provisions of this section shall not be applicable to prevent transmission through a sexual contact in the case of a woman, where there is a reasonable apprehension that such information may result in violence, abandonment or actions which may have a severe negative effect on the physical or mental health or safety of such woman, her children, her relatives or someone who is close to her. CHAPTER V OBLIGATION OF ESTABLISHMENTS 11. Every establishment keeping the records of HIV-related information of protectedpersons shall adopt data protection measures in accordance with the guidelines to ensure that such information is protected from disclosure. Explanation.— For the purpose of this section, data protection measures shall include procedures for protecting information from disclosure, procedures for accessing information, provision for security systems to protect the informa- tion stored in any form and mechanisms to ensure accountability and liability of persons in the establishment. 12. The Central Government shall notify model HIV and AIDS policy for establishments, in such manner, as may be prescribed. CHAPTER VI A NTI - RETROVIRAL T HERAPY AND O PPORTUNISTIC I NFECTION M ANAGEMENT FOR PEOPLE LIVING WITH HIV 13. The Central Government and every State Government, as the case may be, shall take all such measures as it deems necessary and expedient for the prevention of spread of HIV or AIDS, in accordance with the guidelines. 14. (1) The measures to be taken by the Central Government or the State Govern- ment under section 13 shall include the measures for providing, as far as possible, diagnostic facilities relating to HIV or AIDS, Anti-retroviral Therapy and Oppor- tunistic Infection Management to people living with HIV or AIDS. (2) The Central Government shall issue necessary guidelines in respect of protocols for HIV and AIDS relating to diagnostic facilities, Anti-retroviral Therapy and Opportunistic Infection Management which shall be applicable to all persons and shall ensure their wide dissemination. CHAPTER VII WELFARE MEASURES BY THE C ENTRAL G OVERNMENT AND S TATE G OVERNMENT 15. (1) The Central Government and every State Government shall take measures to facilitate better access to welfare schemes to persons infected or affected by HIV or AIDS. Confidenti- ality of data. HIV and AIDS policy for establish- ment. Central Government and State Government to take measures. Antiretroviral Therapy and Opportunis- tic Infection Man agement by Central Government and State Government. Welfare measures by Central Government and State Government. Ex-589/201710 (2) Without prejudice to the provisions of sub-section (1), the Central Government and State Governments shall frame schemes to address the needs of all protected persons. 16. (1) The Central Government or the State Government, as the case may be, shall take appropriate steps to protect the property of children affected by HIV or AIDS for the protection of property of child affected by HIV or AIDS. (2) The parents or guardians of children affected by HIV and AIDS, or any person acting for protecting their interest, or a child affected by HIV and AIDS may approach the Child Welfare Committee for the safe keeping and de- posit of documents related to the property rights of such child or to make com- plaints relating to such child being dispossessed or actual dispossession or tres- pass into such child’s house. Explanation.—For the purpose of this section, “Child Welfare Commit- tee” means a Committee set-up under section 29 of the Juvenile Justice (Care and Protection of Children) Act, 2000. 17. The Central Government and the State Government shall formulate HIV and AIDS related information, education and communication programmes which are age-appropriate, gender-sensitive, non-stigmatising and non-discrimi- natory. 18. (1) The Central Government shall lay down guidelines for care, sup- port and treatment of children infected with HIV or AIDS. (2) Without prejudice to the generality of the provisions of sub-section (1) and notwithstanding anything contained in any other law for the time being in force, the Central Government, or the State Government as the case may be, shall take measures to counsel and provide information regarding the outcome of pregnancy and HIV-related treatment to the HIV infected women. (3) No HIV positive woman, who is pregnant, shall be subjected to sterilisation or abortion without obtaining her informed consent. CHAPTER VIII SAFE WORKING ENVIRONMENT 19. Every establishment, engaged in the healthcare services and every such other establishment where there is a significant risk of occupational expo- sure to HIV, shall, for the purpose of ensuring safe working environment,— (i) provide, in accordance with the guidelines,— (a) Universal Precautions to all persons working in such es- tablishment who may be occupationally exposed to HIV; and (b) training for the use of such Universal Precautions; (c) Post Exposure Prophylaxis to all persons working in such establishment who may be occupationally exposed to HIV or AIDS; andProhibition of discrimi- nation. Promotion of HIV and AIDS related information, education and commu- nication programmes. Women and ch ildr en infected with HIV or AIDS. 56 of 2000. Obigation of establish - ment to provide safe working environ- ment. Ex-589/2017 11 (ii) inform and educate all persons working in the estab lishment of the availability of Universal Precautions and Post Exposure Prophylaxis. 20. (1) The provisions of this Chapter shall be applicable to all establish- ments consisting of one hundred or more persons, whether as a n employee or officer or member or director or trustee or manager, as the case may be: Provided that in the case of healthcare establishments, the provi- sions of this sub-section shall have the effect as if for the words “one hundred or more”, the words “twenty or more” had been substituted. (2) Every person, who is in charge of an establishment, referred to in sub- section (1), for the conduct of the activities of such establishment, shall ensure compliance of the provisions of this Act. 21. Every establishment referred to in sub-section (1) of section 20 shall designate su ch person, as it deems fit, as the Complaint s Officer who shall dispose of complaints of violations of the provisions of this Act in the establish- ment, in such manner and within such time as may be prescribed. CHAPTER IX PROMOTION OF STRATEGIES FOR REDUCTION OF RISK 22. Notwithstanding anything contained in any other la w for the time being in force any strategy or mechanism or technique adopted or implemented for reducing the risk of HIV transmission, or any act pursuant thereto, as carried out by persons, establishments or organisations in the manner as may be speci- fied in the guidelines issued by the Central Government shall not be restricted or prohibited in any manner, and shall not amount to a criminal offence or attract civil liability. Explanation.—For the purpose of this section, strategies for reducing risk of HIV transmission means promoting actions or practices that minimise a person’s risk of exposure to HIV or mitigate the adverse impacts related to HIV or AIDS including— (i) the provisions of information, education and counselling ser- vices relating to prevention of HIV and safe practices; (ii) the provisions and use of safer sex tools, including condoms; (iii) drug substitution and drug maintenance; and (iv) provision of comprehensive injection safety requirements. Illustrations (a) A supplies condoms to B who is a sex worker or to C, who is a client of B. Neither A nor B nor C can be held criminally or civilly liable for such actions or be prohibited, impeded, restricted or prevented from implementing or using the strategy. (b) M carries on an intervention project on HIV or AIDS and sexual health information, education and counselling for men, who ha ve sex with men, pr ovides safer sex information, ma terial a nd condoms to N, who has sex with other men. Neither M nor N can be held criminally or civilly liable for such actions or be prohibited, Gentral responsibil- ity of establish - ment. Strategies for reduction of risk. Grievance redressal mechanism. Ex-589/201712 impeded, restricted or prevented from implementing or using the intervention. (c) X, who undertakes an intervention pr oviding r egistered needle exchange programme services to injecting drug users, sup- plies a clean needle to Y, an injecting drug user who exchanges the same for a used needle. Neither X nor Y can be held criminally or civilly liable for such actions or be prohibited, impeded, restricted or prevented from implementing or using the intervention. (d) D, who carr ies on an intervention progr amme providing Opioid Substitution Treatment (OST), administers OST to E, an in- jecting drug user. Neither D nor E can be held criminally or civilly liable for such actions or be prohibited, impeded, restricted or pre- vented from implementing or using the intervention. CHAPTER X A PPOINTMENT OF O MBUDSMAN 23. (1) Every State Government shall appoint one or more Ombuds- man,— (a) possessing such qualification and experience as may be pre- scribed, or (b) designate any of its officers not below such rank, as may be prescribed, by that Government, to exercise such powers and dis- charge such functions, as may be conferred on Ombudsman under this Act. (2) The terms and condition of the service of an Ombudsman appointed under clause (a) of sub- section (1) shall be such as may be prescribed by the State Government. (3)T he Ombudsman appointed under sub-section (1) shall have such ju- risdiction in respect of such area or areas as the State Government may, by notifi- cation, specify. 24.(1) The Ombudsman shall, upon a complaint made by any person, inquire into the violations of the provisions of this Act, in relation to acts of discrimination mentioned in section 3 and providing of hea lthcare services by any person, in such manner as may be prescribed by the State Government. (2) The Ombudsman may require any person to furnish information on such points or matters, as he considers necessary, for inquiring into the matter and any person so required shall be deemed to be legally bound to furnish such information and failure to do so shall be punishable under sections 176 and 177 of the Indian Penal Code. (3) The Ombudsman shall maintain records in such manner as may be prescribed by the State Government. 25. The complaints may be made to the Ombudsman under sub-section (1) of section 24 in such manner, as may be prescribed, by the State Government.Appoint- ment of Ombuds- man. Powers of Ombuds- man. Procedure of complaint. 45 of 1860.Ex-589/2017 13 26. The Ombudsman shall, within a period of thirty days of the receipt of the complaint under sub-section (1) of section 24, and after giving an opportunity of being heard to the parties, pass such order, as he deems fit, giving reasons therefor : Provided that in cases of medical emergency of HIV positive persons, the Ombudsman shall pass such order as soon as possible, preferably within twenty- four hours of the receipt of the complaint. 27. All authorities including the civil authorities functioning in the area for which the Ombudsman has been appointed under section 23 shall assist in execution of orders passed by the Ombudsman. 28. The Ombudsman shall, after every six months, report to the State Government, the number and nature of complaints received, the action taken and orders passed in relation to such complaints and such report shall be published on the website of the Ombudsman and a copy thereof be forwarded to the Central Government . CHAPTER XI SPECIAL PROVISIONS 29. Every protected person shall have the right to reside in the shared household, the right not to be excluded from the shared household or any part of it and the right to enjoy and use the facilities of such shared household in a non-discriminatory manner. Explanation.—For the purposes of this section, the expression “shared household” means a household where a person lives or at any stage has lived in a domestic relationship either singly or along with another person and includes such a household, whether owned or tenanted, either jointly or singly, any such household in respect of which either person or both, jointly or singly, have any right, title, interest or equity or a household which may belong to a joint family of which either person is a member, irrespective of whether either person has any right, title or interest in the shared household. 30. The Central Government shall specify guidelines for the provision of HIV-related information, education and communication before marriage and ensure their wide dissemination. 31. (1) Every person who is in the care or custody of the State shall have the right to HIV prevention, counselling, test ing a nd treatment services in accor da nce with the guidelines issued in this regard. Orders of Ombuds- man. Authorities to assist Ombudsman. Report to State Government. Right of residence. HIV-related information, education and commu- nication berore marriage Persons in care or custody of State. Persons in care or custody of State Ex-589/201714 (2) For the purposes of this section, persons in the care or custody of the State include persons convicted of a crime and serving a sentence, persons await- ing trial, person detained under preventive detention laws, persons under the care or custody of the State under the Juvenile Justice (Care and Protection of Chil- dren) Act, 2000, the Immoral Traffic (Prevention) Act, 1956 or any other law and persons in the care or custody of State run homes and shelters. 32. Notwithstanding anything contained in any law for the time being in force, a person below the age of eighteen but not below twelve years, who has sufficient maturity of understanding and who is managing the affairs of his fam- ily affected by HIV and AIDS, shall be competent to act as guardian of other sibling below the age of eighteen years for the following purposes, namely:— (a) admission to educational establishments; (b) care and protection; (c) treatment; (d) operating bank accounts; (e) managing property; and (f) any other purpose that may be required to discharge his du- ties as a guardian. Explanation.—For the purposes of this section, a family affected by HIV or AIDS means where both parents and the legal guardian is incapacitated due to HIV-related illness or AIDS or the legal guardian and parents are unable to dis- charge their duties in relation to such children. 33. (1) Notwithstanding anything contained in any law for the time being in force, a parent or legal guardian of a child affected by HIV and AIDS may appoint, by making a will, an adult person who is a relative or friend, or a person below the age of eighteen years who is the managing member of the family af- fected by HIV and AIDS, as referred to in section 33, to act as legal guardian immediately upon incapacity or death of such parent or legal guardian, as the case may be. (2) Nothing in this section shall divest a parent or legal guardian of their rights, and the guardianship referred to in sub-section (1) shall cease to operate upon by the parent or legal guardian regaining their capacity. (3) Any parent or legal guardian of children affected by HIV and AIDS may make a will appointing a guardian for care and protection of such children and for the property that such children would inherit or which is bequeathed through the will made by such parent or legal guardian. CHAPTER XII SPECIAL PROCEDURE IN COURT 34. (1) In any legal proceeding in which a protected person is a party or such person is an applicant, the court, on an application by such person or any other person on his behalf may pass, in the interest of justice, any or all of the following orders, namely:— (a) t hat the proceeding or any part thereof be conduct ed by suppressing the identity of the applicant by substituting the name of such person with a pseudonym in the records of the proceedings in such manner as may be prescribed; 56 of 2000. 104 of 1956. Recogn ition of guardian- ship of older sibling. Living with for guardian- ship and testamentary guardian- ship. Suppression of identity. Ex-589/2017 15 (b) that the proceeding or any part thereof may be conducted in camera; (c) restraining any person from publishing in any manner any matter leading to the disclosure of the name or status or identity of the applicant. (2) In a ny legal proceeding concerning or relating to an HIV-posit ive person, the court shall take up and dispose of the proceeding on priority basis. 35. In any maintenance application filed by or on behalf of a protected person under any law for the time being in force, the court shall consider the application for interim maintenance and, in passing any order of maintenance, shall take into account the medical expenses and other HIV-related costs that may be incurred by the applicant. 36. In passing any order relating to sentencing, the HIV-positive status of the persons in respect of whom such an order is passed shall be a relevant factor to be considered by the court to determine the custodial place where such person sha ll be transferred to, based on the ava ilability of proper healthcare services at such pla ce. CHAPTER XIII PENALTIES 37. Notwithstanding any action that may be taken under any other law for the time being in force, whoever contravenes the provisions of section 4 shall be punished with imprisonment for a term which shall not be less than thr ee months but which may extend to two years and with fine which may extend to one lakh rupees, or with both. 38. Whoever fails to comply with any order given by an Ombudsman within such time as may be specified in such order, under section 26, shall be liable to pay a fine which may extend to ten thousand rupees and in case the failure continues, with an additional fine which may extend to five thousand ru- pees for every day during which such failure continues. 39. Notwithstanding any action that may be taken under any law for the time being in force, whoever discloses information regarding the HIV status of a protected person which is obtained by him in the course of, or in relation to, any proceedings before any court, shall be punishable with fine which may extend to one lakh rupees unless such disclosure is pursuant to any order or direction of a court. 40. No person shall subject any other person or persons to any detriment on the gr ound that such person or persons have taken any of the following act ions, namely:— (a) made complaint under this Act; (b) brought proceedings under this Act against any person; (c) furnished any information or produced any document to a person exercising or performing any power or function under this Act; or (d) appeared as a witness in a proceeding under this Act. Maintenance applications. Sentencing. Pen alty for contraven- tion. Pen alty for failure to comply with order s of Ombuds- man. Prohibition of discrimi- nation. Pen alty for breach of comply with order s of Ombuds- man. Ex-589/201716 41. No court other than the court of a Judicial Magistrate First Class shall take cognizance of an offence under this Act. 42. Notwithstanding anything contained in the Code of Criminal Proce- dure, 1973, offences under this Act shall be cognizable and bailable. CHAPTER XIV M ISCELLANEOUS 43. The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time in force or in any instrument having effect by virtue of any law other than this Act. 44. No suit, prosecution or other legal proceeding shall lie against the Central Government, the State Government, the Central Government or AIDS Control Society of the State Government Ombudsman or any member thereof or any officer or other employee or person acting under the direction either of the Central Government, the State Government, the Central Government, or Om- budsman in respect of anything which is in good faith done or intended to be done in pursuance of this Act or any rules or guidelines made thereunder or in respect of the publication by or under the authority of the Central Government, the State Government, the Central Government or AIDS Control Society of the State Government Ombudsman. 45. The Central Government and State Government, as the case may be, may, by general or special order, direct that any power exercisable by it under this Act shall, in such circumstances and under such conditions, if any, as may be mentioned in the order, be exercisable also by an officer subordinate to that Gov- ernment or the local authority. 46. (1) The Central Government may, by notification, make guidelines consistent with this Act and any rules thereunder, generally to carry out the pro- visions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such guidelines ma y pr ovide for a ll or any of the following matters, namely:— (a) information relating to risk and benefits or alternatives to the proposed intervention under clause (n) of section 2; (b) the manner of obtaining the informed consent under sub- section (1) and the manner of pre test and post test counselling un- der sub-section (2) of section 5; (c) guidelines to be followed by a testing or diagnostic centre or pathology laboratory or blood bank for HIV test under section 7; (d) the manner of taking data protection measures under sec- tion 11; (e) guidelines in respect of protocols for HIV/AIDS relating to Anti-retroviral Therapy and Opportunistic Infections Manage- ment under sub-section (2) of section 14;Court to try offences. Offences to be cogni- zable and bailable. Act to h ave overriding effect. Protection of action taken in good faith. Delegation of powers. Guidelines. 2 of 1974.Ex-589/2017 17 (f) care, support and treatment of children infected with HIV or AIDS under sub-section (1) of section 18; (g) guidelines for Universal Precautions and post exposure pro- phylaxis under section 19; (h) manner of carrying out the strategy or mechanism or tech- nique for reduction of risk of HIV transmission under section 22; (i) manner of implementation of a drugs substitution, drug main- tenance and needle and syringe exchange programme under section 22; (j) provision of HIV-related information, education and com- munication before marriage under section 30; (k) manner of H IV or AIDS prevention, counselling, test ing and treatment of persons in custody under section 31; (l) any other matter which ought to be specified in guidelines for the purposes of this Act. 47. (1) The Central Government may, by notification, make rules to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing provision,such rules may provide for all or any of the following matters, namely:— (a) manner of notifying model HIV or AIDS policy for the es- tablishments under section 12; (b) any other matter which may be or ought to be prescribed by the Central Government. 48. Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately follow- ing the session or the successive session aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annul- ment shall be without prejudice to the validity of anything previously done under that rule. 49. (1) The State Government may, by notification, make rules for carry- ing out the provisions 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) measures to provide diagnostic facilities relating to HIV or AIDS, Anti- retroviral Therapy and Opportunistic Infection Man- agement to people living with HIV or AIDS and for the prevention of spread of HIV or AIDS in accordance with the guidelines under section 14; Power of Central Government to make rules. Laying of rules befor e both Houses of Parlia- ment. Power of State Government to make rules and laying thereof. Ex-589/201718 (b) qualification and experience for the appointment of a per- son as an Ombudsman under clause (a) or rank of officer of the State Government to be designated as Ombudsman under clause (b) of sub-section (1) of section 23; (c) terms and conditions of services of Ombudsman under sub- section (2) of section 23; (d) manner of inquir ing into complaints by the Ombudsman under sub-section (1) and maintaining of records by him under sub- section (3) of section 24; (e) manner of making the complaints to the Ombudsman under section 25; and (f) manner of recording pseudonym in legal proceedings under clause (a) of sub-section (1) of section 34. (3) Every rule made by the State Government under this Act shall be laid, as soon as may be, after it is made before the Legislature of that State. 50. (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to be necessary for removing the difficulty: Provided that no order shall be made under this section after the expiry of the period of two 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, befor e ea ch House of Parliament.Power to remove difficulties. Ex-589/2017 19 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 4.10.2017 Asvina 12, S.E. 1939, Issue No. 590 NOTIFICATIONNo.H.12017/55/2016-LJD, the 18th September, 2017.The following Act is hereby r epub- lished fo r general info rmat io n. “The Constitution (Scheduled Castes) Orders (Amendment) Act, 2017 (Act No. 17 of 2017)”. Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram. THE CONSTITUTION (SCHEDULED CASTES) ORDERS (AMENDMENT) ACT, 2017 AN ACT further to amend the Constitution (Scheduled Castes) Order, 1950 to modify the list of Scheduled Castes in the State of Odisha and to amend the Constitution (Pondicherry) Scheduled Castes Order, 1964. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:— 1. This Act may be called the Constitution (Scheduled Castes) Orders (Amendment) Act, 2017. 2. In the Schedule to the Constitution (Scheduled Castes) Order, 1950, in P ART XIII.—Odisha, for entry 79, the following entry shall be substi- tuted, namely:— “79. Sabakhia, Sualgiri, Swalgiri.”. 3. In the Constitution (Pondicherry) Scheduled Castes Order, 1964, for the word “Pondicherry” at both the places where it occurs, the word “Puducherry” shall be substituted.Short title. Amendment of Con stitu- tion (Sched- uled Casted) Order, 1950. Amendment of Con stitu- tion P on dicherry) Scheduled Castes Order. Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50C.O. 19. C.O. 68.