Tamil Nadu Government Gazette Extraordinary No. 217, 14 October 2015
The Government of Tamil Nadu published Tamil Nadu Government Gazette Extraordinary No. 217 on 14 October 2015, with the Acts signed for publication by the Secretary to Government in charge, Law Department. The gazette publishes Acts No. 12 to 25 of 2015, including amendments affecting lodging house licensing in Madurai and Coimbatore and changes to the Tamil Nadu Value Added Tax Act, 2006.
What the gazette contains
The Government of Tamil Nadu published Tamil Nadu Government Gazette Extraordinary No. 217 on 14 October 2015. It lists Acts No. 12 to 25 of 2015, covering municipal laws, value added tax, entertainments tax, motor vehicle entry tax, the Chennai City Municipal Corporation and State appropriations. The supplied text gives detailed provisions from Acts No. 12 and 13 of 2015.
Municipal lodging house changes
The Tamil Nadu Municipal Laws (Amendment) Act, 2015, Act No. 12 of 2015, received the Governor's assent on 13 October 2015. It amends the Madurai City Municipal Corporation Act, 1971 and the Coimbatore City Municipal Corporation Act, 1981.
Key provisions include:
- Municipal provisions previously headed as relating to food establishments are expanded to cover lodging houses and food establishments.
- Licensing language is extended from eating houses to lodging houses, including premises where people are admitted for rest.
- A lodging house registered under the Tamil Nadu Public Health Act, 1939 does not require the municipal licence described in these provisions.
- A lodging house includes a hotel, boarding house, choultry, rest house, unlicensed emigration depot or other paid sleeping accommodation for casual visitors, with or without food.
- Government or local authority choultries and rest houses, and student hostels under public or recognised control, are excluded from that definition.
These changes may affect owners, operators or buyers of buildings used for paid visitor accommodation in Madurai or Coimbatore. The Act comes into force on a date appointed by the State Government through a notification. The supplied text does not provide that commencement date.
Value added tax changes
The Tamil Nadu Value Added Tax (Second Amendment) Act, 2015, Act No. 13 of 2015, also received the Governor's assent on 13 October 2015. The supplied provisions amend the Tamil Nadu Value Added Tax Act, 2006 by:
- Defining clearing and forwarding agents and tax deductor identification numbers.
- Requiring a person liable to deduct tax to obtain a tax deductor identification number.
- Linking input tax credit to tax actually paid and actual delivery of goods.
- Providing scrutiny based assessment for casual traders and dealers in their first or last business year.
- Requiring an advance inward way bill for notified goods entering Tamil Nadu, when demanded.
- Extending specified record and assessment periods from five years to six years.
The Act takes effect only on a date appointed by State Government notification.
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Common questions
Does a lodging house in Madurai or Coimbatore need a municipal licence under these amendments?
The municipal provisions are expanded to cover lodging houses. However, no licence under these provisions is required if the lodging house keeper is registered under the Tamil Nadu Public Health Act, 1939.
Is a student hostel treated as a lodging house?
A student hostel under public or recognised control is excluded from the definition of lodging house used by the municipal amendments.
Did the municipal and value added tax amendments begin on 14 October 2015?
The source says each Act comes into force on a date appointed by the State Government through a notification. It does not provide the appointed commencement dates.
What must a dealer establish when claiming input tax credit?
The registered dealer must establish that the seller actually paid the tax due in the prescribed manner and that the goods were actually delivered.
