Notification No. 28/2019-State Tax(Rate)

pen [Aectr Bobs CPO PORLISTIRD IN PART IV OF TE DEM GAZI PTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF Dri dit DELI SACTIVALAY A, LI ESTATE. NEW DELIN-L I 002 Notification No 28/2019- State Tax (Rate) Newt ) cfeytan (Rew-12020-21Ds-1V ~ In exercise of the powers conferred hy sub- wetion (3) and sub-section (4) of section 9 sub-section (1) of section 11. sub-section (5) of section 1S and section 148 of the Delhi Goods and Services Tax Act. 2017 (03 of 2017),the lt, Governor of the National Capital Territory of Delhi. on being satisfied that it is necessary in the public interest so ty du. ou the sweoommendations of the Counetl, hereby makes the following Hurther amendments in the notification of the Government of the National Capital Territory of Delhi, in the Department ef Finance (Revenue-1}, No.12/2017- State Tax (Rated. dated the 1" June. 2017. published in the Dethi Gazette, Extraordinary. Part 1V. wide No. £3 (15 ¥¥in (Rev-12017-18/DS8-V 1/389, dated the 30" June, 2017. namely:- aw ee In the said wutificution, in ihe lable against serial number 41. - 3 ' 7 fa) ih ewlunn (3), for the figure “507, at both the places where they occur. the figure “20” shell be substituted; {h) for the entry in column (5), the following entries shall be substituted, namely. - Provided that the leased plots shall be used for the purpose Tor which they are allotted. that | s. for industrial or financial petivity in an industrial or financial business area, ry Provided further that the State. Government concerned shall monitor and enforce the ahove condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use. due to any reason whatsoever, the original lessor. original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of state tax. as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein. along with the applicable interest and penalty: | er / Provided alse that the lease agreement entered into by the original lessor with the original i Vv lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale | we: “ agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall | \ incorporate in the terms and conditions, the fact that the state tax was exempted on the “ long term lease of the plots by the original lessor to the original lessee subject to above so | condition ef that the parties to the said agreements undertake to comply with the same”. | 2 This notification shall come tate force with effeer fom the 1" day of Janeiry, 2000 bby order and in the name of the Lt Cwemor atthe National Capital Terory of Dethi. (Sunil Schaal) Copy forwarded for information to:- 1 The Principal Secretary to the Hon'ble Licutenant Governor, Delhi 2. The Secretary (Finance), Govt. of NCT of Delhi, Dethi Sachivalaya, 1.P. Estate. New Delhi we The Commissioner. State Tax. Delhi. Vyapar Bhawan, 1.P. Estate. New Delhi. 4. The Seeretary (GAD). Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-I'V (Exiraordinary) in today’s date. 5. The Additional Secretary to the Hon'ble Chief Minister. Govt. of NCT of Delhi. Delhi >. 6, the Secretary to Finance Minister, Govt, of NCI of Delhi, Delhi Sachivalaya, LP. _ ‘Pstate. New Delhi 7. The Additional Secietary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, LP. Estate. New Dethi 8 The PS. to the Leader of Opposition, 29. Delhi Legislative Assembly, Old Secretariat. Delhi. 9. OSD to Chief Secretary, Govt. of NCT of Delhi, Dethi Sachivalaya, |.P, Estate, New Delhi,” 10. Guard File. 1. Website. 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