The Fact News Service
Chandigarh, November 20
Six bills were passed after discussion on the fourth day of the winter session of the Haryana Legislative Assembly.
These include the Haryana Appropriation (No. 3) Bill, 2024, the Indian Civil Defense Code (Haryana Amendment) Bill, 2024, the Haryana Goods and Services Tax (Amendment) Act, 2024, the Haryana Agricultural Land Lease Bill, 2024, the Haryana Extension Professor and Guest Professor (Assurance of Service), Bill, 2024 and the Haryana Technical Education Guest Faculty (Assurance of Service), Bill, 2024.
The Haryana Appropriation (No. 3) Bill, 2024
This Act may be called the Haryana Appropriation (No. 3) Act, 2024. The sums to be paid and utilised out of the Consolidated Fund of the State by this Act shall be appropriated for the same services and purposes as are specified in respect of the financial year ending on the 31st day of March, 2025.
This Bill has been passed to provide for payment and appropriation of the requisite sum of Rs 8591,38,87,000 out of the Consolidated Fund of the State of Haryana to meet the supplementary grants made by the Legislative Assembly for the expenditure of the financial year 2024-25 under Articles 204 (1) and 205 of the Constitution of India.
The Indian Civil Defence Code (Haryana Amendment) Bill, 2024
The Indian Civil Defence Code (Haryana Amendment) Bill, 2024 was passed to amend the Indian Civil Defence Code, 2023 for the purpose of the State of Haryana.
The Central Government has enacted the Indian Civil Defence Code, 2023 (Central Act 46 of 2023) which has come into force from July 1, 2024. Under Section 23(2) of the Indian Civil Defence Code, 2023, the Court of a Magistrate of the First Class may sentence an offender to imprisonment for a term not exceeding three years or to fine not exceeding fifty thousand rupees or to both or to community service.
Further, under Section 23(3) of the Indian Civil Defence Code, 2023, the Court of a Magistrate of the Second Class may sentence an offender to imprisonment for a term not exceeding one year or to fine not exceeding ten thousand rupees or to both or to community service.
Under certain Acts such as the Negotiable Instruments Act, 1881, where the amount involved in cheque bounce cases may be much higher than the penalty, the purpose of imposing penalty cannot be achieved due to the maximum limit of penalty prescribed under Section 23(2) and 23(3) of the Code of Civil Defence, 2023.
Further, for violation of traffic rules, the penalty under the Motor Vehicles Act has been enhanced. The maximum limit of penalty under the above provisions is also not commensurate with the punishment that can be imposed under the above provisions.
Therefore, it has become necessary to enhance the limit of penalty prescribed under Section 23(2) and 23(3) of the Code of Civil Defence, 2023.
The Indian Civil Defence Code (Haryana Amendment) Bill, 2024 seeks to increase the limit of fines that may be imposed by a Magistrate of the first class and of the second class under sections 23(2) and 23(3) of the Indian Civil Defence Code, 2023 and for matters connected therewith or incidental thereto.
Haryana Goods and Services Tax (Amendment) Act, 2024
The Haryana Goods and Services Tax (Amendment) Act, 2024 was passed to amend the Haryana Goods and Services Tax Act, 2017.The Haryana Goods and Services Tax Act, 2017 (the Act) was enacted with a view to provide for levy and collection of tax on intra-State supply of goods or services or both by the State Government.
Based on and under the recommendations of the GST Council and on the lines of amendments made in the Central Goods and Services Tax Act, 2017 by the Finance Act, 2024 (Central Act 8 of 2024) and the Finance Act (No. 2), 2024 (Central Act 15 of 2024), it is proposed to amend the Haryana Goods and Services Tax Act, 2017.
Amendment of sub-section (1) of section 9 of the Act to provide that denatured extra neutralised alcohol or rectified spirit used in the manufacture of alcoholic liquor for human consumption shall not be leviable to State tax.
Insertion of a new section 11A in the Act to empower the Government to regularise non-levy or short levy of State tax where it is satisfied that such non-levy or short levy was the result of common practice.
Amendment of sub-section (3) of section 13 of the Act to specify the time of supply of services in cases where invoice is required to be issued by the recipient of services in reverse charge supply.
Insertion of a new sub-section (5) in section 16 of the Act to make an exception to the existing sub-section (4) to provide that a registered person shall be entitled to take input tax credit in respect of an invoice or debit note for the financial years 2017-18, 2018-19, 2019-20 and 2020-21 in any return under section 39, which is filed by 30th November, 2021. Substitution of section 20 of the Act relating to the manner of distribution of credit by an Input Service Distributor.
Substitution of sub-section (3) of section 39 of the Act to make it mandatory for a registered person to electronically furnish a return for every month for tax deducted at source, irrespective of whether any deduction has been made in the said month or not.
Insertion of a new sub-section (12) in section 73 of the Act to restrict the applicability of the said section to the determination of tax relating to the period up to the financial year 2023-24 and to amend the marginal heading of the said section accordingly.
Insertion of a new sub-section (12) in section 74 of the Act to restrict the applicability of the said section to the determination of tax relating to the period up to the financial year 2023-24 and to amend the marginal heading of the said section accordingly.
Insertion of a new section 74A in the Act to provide for determination of tax not paid or short paid or tax wrongly refunded or input tax credit wrongly availed or utilised for any reason, for the financial year 2024-25 onwards.
Amendment of sub-section (6) of section 107 of the Act to reduce the maximum amount of pre-deposit for filing appeal before the appellate authority from twenty-five crore rupees to twenty crore rupees in State tax. Amendment of sub-sections (1) and (3) of section 112 of the Act to empower the Government to notify the date for filing appeal before the Appellate Tribunal and to provide revised time limit for filing appeals or applications.
Insertion of a new section 122A in the Act to provide for penalty for failure by a person to register certain machines used in the manufacture of goods in accordance with a special process.
A new section 128A inserted in the Act to provide conditional waiver of interest and penalty in respect of demand notices issued except in respect of erroneous refund issued under section 73 of the said Act for the financial years 2017-18, 2018-19 and 2019-20.
Sub-section (2) of section 171 of the Act amended to empower the Government to notify the date from which the authority shall not entertain any application for anti-profiteering cases under the said section. Relevant sections of the Act amended to include reference to the newly inserted section 74A.
Haryana Agricultural Land Lease Bill, 2024
The Haryana Agricultural Land Lease Bill, 2024 was passed to provide a mechanism for recognition of leasing of agricultural land, to permit and facilitate leasing of agricultural land, to protect the rights of land owners and to provide for matters connected therewith or incidental thereto.
The Bill is to provide for procedure and formal recognition for leasing of agricultural land, to permit and facilitate leasing of agricultural land, to ensure fairness and thereby improve agricultural efficiency, to recognise farmers cultivating agricultural land on lease, to enable them to access credit through credit institutions, insurance, disaster relief and other support services provided by the Government while protecting the ownership rights of the landowners and for matters connected therewith and incidental thereto.
