ORDER
RAJASTHAN DOMESTIC LPG SUBSIDY SCHEME - 2011
In order to provide relief to the consumers of the State using Liquefied Petroleum Gas for cooking in households, the State Government of Rajasthan in public interest, hereby notifies "The Rajasthan Domestic LPG Subsidy Scheme- 2011" (hereinafter referred to as "the Scheme"). The Scheme shall provide subsidy to the Oil Marketing Companies on the sale of LPG Cylinders (14.2 kg.) for domestic use.
1. OPERATIVE PERIOD.-
The Scheme be deemed to have come into effect from 29th July, 2011 and shall remain in force unless revoked by the State Government.
2. DEFINITIONS.- For the purpose of the Scheme, the expressions mentioned hereunder shall have the meaning as explained against them:-
A. "Assessing Authority" shall have the same meaning as defined in sub-section (2) of section 2 of Rajasthan Value Added fax Act, 2003:
B. "Oil Marketing Company" means a public sector undertaking oil company registered as dealer under the provisions of Rajasthan Value Added Tax Act, 2003 and selling LPG for domestic use within the State:
C. "Quarter" means the period of three months ending on 30th June, 30th September, 31st December and 31st March:
D. "VAT" means the tax payable under the Rajasthan Value Added Tax Act, 2003;
E. "Year" means financial year (i.e. from 1st April to 31st March).
3. APPLICABILITY OF THE SCHEME.-
The Scheme shall be applicable to all Oil Marketing Companies registered as dealers under the Rajasthan Value Added Tax Act, 2003 and selling LPG for domestic use within the State.
4. SUBSIDY.-
The subsidy shall be Rs. 25/- per LPG Cylinder (14.2 Kg.) sold by the Oil Marketing Companies within the State for domestic use in the State.
5. PROCEDURE FOR CLAIM.-
For claiming subsidy, the Oil Marketing Company shall submit duly completed application in Form - "LPG A" appended to the Scheme for every month, to the concerned Assessing Authority. The assessing authority, after due verification of the facts mentioned in Form- "LPG A", shall pass an order for sanction of subsidy at the rate of Rs. 25 - per LPG Cylinder (14.2 Kg.) for domestic use sold by the Oil Marketing Company within the State for domestic use in the State.
The assessing authority shall pass the sanction order in Form VAT-37C within 15 days from the receipt of application, (subject to availability of budget provisions). The said sanction shall be forwarded to the concerned Treasury Officer for deposit of subsidy amount for the relevant tax period(s) of the applicant by way of adjustment against its tax liability through treasury Book Transfer (BT).
The Treasury Officer shall take necessary steps to pass adjustment order of Book Transfer (BT) without any delay and shall forward two copies of duly adjusted Form VAT-37C to the assessing authority and one copy to the office of the Accountant General. The assessing authority shall forward a copy of Form VAT-37C to the applicant as a proof of disbursement of subsidy.
Any order passed under this clause by the assessing authority shall be subject to the provisions of the Rajasthan Value Added Tax Act, 2003. the Central Sales Tax Act, 1956, any Act related to State Goods and Services Tax (whenever introduced) and rules made there under. The provisions (if Recovery and Appeal in the said Acts shall mutatis mutandis apply for such orders.
6. BUDGET HEAD
In order to operationalise the Scheme, a separate Expenditure Budget Head with necessary financial provisioning has been created in the Department of Food Civil Supplies and Consumer Affairs as under:
3456 - Civil purti
102 - Civil purti yojna
(04) Ghareloo gera per anudan
91 - Sahay (Aoyojana)
The said Budget Head shall be operated by the Commercial Taxes Department through assessing authority of the concerned Oil Marketing Company.
7. TERMS AND CONDITIONS:
The benefits under the Scheme shall be subject to the following conditions:
A. That the oil marketing companies availing benefits under the Scheme shall comply with all statutory laws and regulations of the State of Rajasthan applicable to them.
B. The Oil marketing companies availing benefits under the Scheme shall be subject to the conditions, procedures, instructions, clarifications or amendments issued from time to time under the Scheme.
C. Where on scrutiny or inspection by the officers of Commercial Taxes Department, it is found that the oil marketing company which has availed the benefits under the Scheme is not eligible for such benefits: the assessing authority shall take appropriate steps for recover of the benefits already availed with interest @ 18% per annum.
D. From such date as may be specified by the Commissioner Commercial Taxes Rajasthan, the oil marketing company shall furnish the application electronically in Form - "LPG - A" appended to the Scheme, and the assessing authority shall pass subsidy order electronically through the official web-site of Commercial Taxes Department, in the manner prescribed.
By Order .
(Dr. Ravikumar S.)
Deputy Secretary to the Government
FORM - LPG A
[See clause 5 of Rajasthan LPG Subsidy Scheme-2011
Application for claim of subsidy
To
The Assistant Commissioner /
Commercial Taxes Officer (Assessing Authority)
Circle .............................
Period: From ....................... to ..............................
I hereby verify that all the above facts are true to the best of my knowledge and belief.
Signature of the applicant
for and on behalf of the
Applicant oil marketing company