91. Change in the nature of incentives
(1) Where any Certificate of Entitlement has been granted to any unit under any Package Schemes of Incentives and such unit is entitled to receive benefits for any period which is to end after the appointed day then, notwithstanding anything contained in the said scheme, the benefits shall be availed of only in accordance with this Act, rules and the notifications issued thereunder.
(2) The Commissioner may, notwithstanding anything contained in section 32, in respect of a dealer to whom an Entitlement Certificate for availing of the benefits by way of deferment of Government dues has been granted, extended the date of payment or grant a moratorium for payment of the dues or provide for the payment of dues thereafter in installments, subject to such conditions as may be prescribed.
1[Provided further that, no interest under section 30 shall be payable by a dealer to whom a Certificate of Entitlement has been granted and for whom the due date of payment has been extended, moratorium has been granted or installments have been granted and payments have been made accordingly.]
(3) In order to determine whether the cumulative quantum of benefits received by any dealer to whom an Entitlement Certificate for availing of benefits by way of exemption from payment of Government dues has been granted, has exceeded the relevant monetary ceiling under any Package Scheme of Incentives, the Commissioner shall calculate the cumulative quantum of benefits in the manner prescribed and for this purpose he shall take into account the benefits received, if any, by the said dealer prior to the appointed day.
(4) If it is found that the cumulative quantum of benefits calculated in respect of any dealer has exceeded the relevant monetary ceiling, where such ceiling is provided in the relevant Package Scheme of Incentives, their the Commissioner shall require the dealer by order in writing to pay the tax, interest or penalty in respect of each relevant period and shall for the purposes of recovery of such Government dues, serve on the dealer a notice as provided under section 32 :
Provided that, no order under this section shall be passed without giving the dealer reasonable opportunity of being heard.
(5) Notwithstanding anything contained in this Act, the rules made hereunder or any Package Scheme of Incentives,-
(i) no dealer to whom on 2[Entitlement Certificate other than an Entitlement Certificate granted under the new package scheme of incentives for Tourism Projects, 1999] has been issued, whether in order to avail the benefits by way of deferment or payment or exemption from payment of Government dues, shall be entitled to claim set-off of sales tax in respect of purchases of raw materials effected by the said dealer and for the purposes of this section, the expression “raw materials” shall have the meaning assigned to it in the rules;
(ii) every dealer to whom the 2[Entitlement Certificate other than an Entitlement Certificate granted under the new package scheme of incentives for Tourism Projects, 1999] has been issued, whether in order to avail the benefits by way of deferment of payment or exemption from payment of Government dues shall be entitled to claim in accordance with the rules, refund of sales tax in respect of purchases of raw materials;
(iii) 3[***]
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1 Proviso was added by Mah. Act No. XIV of 2005, dated the 31st March, 2005 w.e.f. 1.4.2005.
2 These words were substituted for the words “Entitlement Certificate” and shall be deemed to have been substituted w.e.f. 1st April,2005 by Mah. Act No. XXV of 2007, dt. 6.8.2007. s.21
3 Clause (iii) deleted by Mah. Act No. XIV of 2005, dt. 31st March, 2005 w.e.f 1.4.2005.
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