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LOK SABHA
————
The following Bills were introduced in Lok Sabha on 13th December , 2023:—
BILL NO. 159 OF 2023
A Bill fur ther to amend the Central Goods and Ser vices T ax Act, 2017 .
BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as
follows:—
1. This Act may be called the Central Goods and Services Tax (Second Amendment)
Act, 2023.
2. In section 1 10 of the Central Goods and Services Tax Act, 2017,—
(A) in sub-section ( 1),—
(I) in clause ( b), after sub-clause ( ii), the following sub-clause shall be
inserted, namely:—
"(iii) has been an advocate for ten years with substantial experience
in litigation in matters relating to indirect taxes in the Appellate Tribunal,
Customs, Excise and Service Tax Appellate Tribunal, S tate Value Added
Tax Tribunal, by whatever name called, High Court or Supreme Court;";
(II) the following proviso shall be inserted, namely:—
"Provided that a person who has not completed the age of fifty
years shall not be eligible for appointment as the President or Member .";vlk/kkj.k
EXTRAORDINARY
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Short title.
Amendment of
section 110.12 of 2017.
CG-DL-E-13122023-250651
(B) in sub-section ( 9), for the words, "sixty-seven years, whichever is earlier
and shall be eligible for re-appointment for a period not exceeding two years", the
words "seventy years, whichever is earlier and shall be eligible for re-appointment for
a period not exceeding two years subject to the age-limit specified above" shall be
substituted;
(C) in sub-section ( 10), for the words, "sixty-five years, whichever is earlier and
shall be eligible for re-appointment for a period not exceeding two years", the words
"sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a
period not exceeding two years subject to the age-limit specified above" shall be
substituted.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINAR Y 3
STATEMENT OF OBJECTS AND REASONS
Section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) provides for
Constitution of Goods and Services Tax Appellate Tribunal, which is the second appellate
authority within the Goods and Services Tax framework for hearing appeals against the
orders passed by the Appellate Authority under the Central Goods and Services Tax
Act, 2017 and the S tate Goods and Services Tax Acts. Non-constitution of the Goods and
Services Tax Appellate Tribunals is denying the taxpayers of second appellate remedy and
consequently the taxpayers are seeking relief directly from the High Court, thereby burdening
the High Courts.
2. The amendments to sections 109 and 1 10 of the Central Goods and Services Tax
Act, 2017 for enabling the creation of the Central Goods and Services Tax Appellate Tribunals
were notified vide notification No. 28/2023-Central Tax dated 31st July , 2023. During the
process of operationalisation of the said Tribunal, it was observed that certain provisions of
the Central Goods and Services Tax Act, 2017 need to be aligned with the Tribunal Reforms
Act, 2021 (33 of 2021).
3. Accordingly , the provisions of the Central Goods and Services Tax Act, 2017 are
being aligned with the Tribunal Reforms Act, 2021, to initiate the administrative process for
operationalisation of the Goods and Services Tax Appellate Tribunals at the earliest.
4. The Bill seeks to achieve the above objectives.
NEW DELHI; NIRMALA SITHARAMAN.
The 5th December , 2023.
—————
FINANCIAL MEMORANDUM
The provisions of the Bill do not involve any expenditure of recurring or non-recurring
nature from the Consolidated Fund of India.
BILL NO. 158 OF 2023
A Bill to provide for the immediate effect for a limited period of provisions in Bills
relating to the imposition or increase of duties of customs or excise.
BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as
follows:—
1.This Act may be called the Provisional Collection of Taxes Act, 2023.
2.In this Act, a “declared provision” means a provision in a Bill in respect of which
a declaration has been made under section 3.
3.Where a Bill to be introduced in Parliament on behalf of the Government provides
for the imposition or increase of a duty of customs or excise with or without change in tariff
classification, the Central Government may cause to be inserted in the Bill a declaration that
it is expedient in the public interest that any provision of the Bill relating to such imposition
or increase shall have immediate ef fect under this Act.Short title.
Definition.
Power of
Central
Government
to make
declaration.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINAR Y 5
4. (1) A declared provision shall have the force of law immediately on the expiry of
the day on which the Bill containing it is introduced.
(2) A declared provision shall cease to have the force of law under the provisions of
this Act—
(a)when it comes into operation as an enactment, with or without amendment;
(b)when the Central Government, in pursuance of a motion passed by Parliament,
directs, by notification in the Official Gazette, that it shall cease to have the force of
law; or
(c)if it has not already ceased to have the force of law under clause ( a) or clause
(b), then on the expiry of the seventy-fifth day after the day on which the Bill containing
it was introduced.
5. (1) Where a declared provision comes into operation as an enactment in an amended
form before the expiry of the seventy-fifth day after the day on which the Bill containing it
was introduced, refunds shall be made of all duties collected which would not have been
collected if the provision adopted in the enactment had been the declared provision:
Provided that the rate at which refunds of any duty may be made under this su b-sec tion
shall not exceed the difference between the rate of such duty proposed in the declared
provision and the rate of such duty in force when the Bill was introduced.
(2) Where a declared provision ceases to have the force of law under clause ( b) or
clause ( c) of sub-section ( 2) of section 4, refunds shall be made of all duties collected which
would not have been collected if the declaration in respect of it had not been made.
6.The Provisional Collection of Taxes Act, 1931 is hereby repealed.Effect of
declarations
under this Act,
and duration
thereof.
Refunds to be
made in
certain cases.
Repeal. 16 of 1931.
STATEMENT OF OBJECTS AND REASONS
The Provisional Collection of Taxes Bill, 2023 provides for giving immediate ef fect for
a limited period to provisions in Bills relating to the imposition or increase of duties of
customs or excise, with or without change in tariff classification. The Bill also provides for
the repeal of the Provisional Collection of Taxes Act, 1931.
2.The Bill seeks to achieve the above objectives.
NEW DELHI; NIRMALA SITHARAMAN.
The 5th December , 2023.
—————
FINANCIAL MEMORANDUM
The provisions of the Bill do not involve any expenditure of recurring or non-recurring
nature from the Consolidated Fund of India.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINAR Y 7
A Bill fur ther to amend the National Capital T erritory of Delhi Laws (Special
Provisions ) Second Act, 2011.
BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as
follows:—
1.This Act may be called the National Capital Territory of Delhi Laws (Special
Provisions) Second (Amendment) Act, 2023.
2.In the National Capital Territory of Delhi Laws (Special Provisions) Second
Act, 201 1 (hereinafter referred to as the principal Act), in the long title, for the figures "2023",
the figures "2026" shall be substituted.BILL NO. 176 OF 2023
Short title.
Amendment
of long title.20 of 2011.
3.In the principal Act, in the Preamble,—
(a) for seventh paragraph, the following paragraphs shall be substituted,
namely:—
"AND WHEREAS the Development Control Norms for unauthorised colonies
as provided in the National Capital Territory of Delhi (Recognition of Property
Rights of Residents in Unauthorised Colonies) Regulations, 2019, have been
notified on the 8th day of March, 2022;
AND W HEREAS the process of conferring the ownership rights to the
residents of unauthorised colonies and action as per the Development Control
Norms for unauthorised colonies is under progress and will take time;";
(b) seventeenth paragraph shall be omitted;
(c) in the last paragraph, for the figures "2023", the figures "2026" shall be
substituted.
4.In section 1 of the principal Act, in sub-section ( 4), for the figures "2023", the
figures "2026" shall be substituted.
5.In section 3 of the principal Act,—
(a) in sub-section ( 3), for the figures "2023", the figures "2026" shall be
substituted;
(b) in sub-section ( 4), for the figures "2023", the figures "2026" shall be
substituted.Amendment
of Preamble.
Amendment
of section 1.
Amendment
of section 3.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINAR Y 9
STATEMENT OF OBJECTS AND REASONS
The phenomenal growth of the National Capital Territory of Delhi over the last many
years has led to increase in demand for housing, commercial space and other civic amenities.
The gap in the demand and supply has resulted in the problems of encroachment on public
land, growth of slums, unauthorised constructions, etc.
2. The Delhi Laws (Special Provisions) Act, 2006 was enacted on the 19th May , 2006,
initially for a period of one year , to protect certain forms of unauthorised developments in
Delhi from punitive action. This protection to various forms of unauthorised developments
in Delhi has continued thereafter , through Ordinances and Acts enacted from time to time.
3. In the year 201 1, a comprehensive legislation, namely , the National Capital Territory
of Delhi Laws (Special Provisions) Second Act, 201 1, was enacted which was valid for a
period of three years upto 31st December , 2014. The validity of this Act has been extended
from time to time with such modification as were necessary and the current validity is upto
31st December , 2023.
4. As per the provisions of the 201 1 Act, orderly arrangements had to be made for
relocation and rehabilitation of slum dwellers and Jhuggi-Jhompri clusters; unauthorised
colonies, village abadi area (inculding urban villages) and their extensions; farm houses
involving construction beyond permissible building limits; schools, dispensaries, religious
and cultural institutions, storages, warehouses and godowns used for agricultural inputs or
produce (including dairy and poultry) in rural areas built on agricultural land; guidelines for
redevelopment of existing godown clusters (including those for a storage of non-agricultural
goods); special areas and policy or plan for orderly arrangement in all other areas of the
National Capital Territory of Delhi in consonance with the Master Plan on its review .
5. The National Capital Territory of Delhi (Recognition of Property Rights of
Residents in Unauthorised Colonies) Act, 2019 has been enacted and the National Capital
Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies)
Regulations, 2019 have been notified on the 29th October , 2019 to confer ownership rights to
the residents of Unauthorised Colonies. The Development Control Norms for these
unauthorised colonies have been notified on the 8th March, 2022. The Master Plan for Delhi
with the perspective year 2041 is under finalisation wherein the measures for unauthorised
developments like Jhuggi-Jhompri clusters, unauthorised colonies, etc., are being included.
The process of dealing with these unauthorised developments will take more time. Therefore,
there is a need for continuing the protection from punitive action granted to certain forms of
unauthorised developments in the National Capital Territory of Delhi.
6. 201 1 Act is valid upto 31st December , 2023 and it is necessary to continue the
protection of those unauthorised developments where adequate measures are yet to be
taken.
7. The National Capital Territory of Delhi Laws (Special Provisions) Second
(Amendment) Bill, 2023 seeks to provide extension of the validity of the said Act for a period
of three years from 1st January , 2024 to 31st December , 2026.
8. The Bill seeks to achieve the above objectives.
NEW DELHI;
The 10th December , 2023. HARDEEP S PURI.
FINANCIAL MEMORANDUM
The provisions of the Bill do not involve any expenditure, either recurring or
non-recurring, from and out of the Consolidated Fund of India.
—————
UTPAL KUMAR SINGH,
Secretary-General .
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICA TIONS, DELHI–1 10054.
MGIPMRND—471GI—13-12-2023.10 THE GAZETTE OF INDIA EXTRAORDINAR Y [PART II—S EC. 2]
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