Margao: The Asst Director of Transport (Enf) South Goa has issued a demand notice of Rs 156 cr to JSW Steel Limited for payment of Cess due under Goa Rural Improvement and Welfare Cess Act, 2000 for transportation done through Mormugao Port to your plant site.
The notice issued by Asst Director transport says Government of Goa has introduced the Rural Improvement and Cess Act, 2000 and subsequently Goa Rural Improvement and welfare Cess Rules, 2001 and implementated in the state Of Goa from February 2006,
It says a, show Cause Notice No. SG/ADT/Enf/South/2020/6124 dated 04/09/2020 and Reminder I SG/ADT/Enf/South/2020/6464 dated 29/09/2020 for payment of Cess due under Goa Rural Improvement and Welfare Cess Act, 2000 for transportation done through Mormugao Port to your plant site. The date of personal appearance was also fixed on 16/09/2020
“In your reply dated 13/10/2020 you have stated that due to Covid 19 there was minimum staff reported on duty and further you said will report as soon as Covid lifted by government but you failed to do so,” the report says.
It says as by virtue of Section 3(1) of Goa Rural Improvement and welfare Cess Rules, 2001 there shall be levied and collected, from the owner a cess on all carrier transporting material and at such rates as specified in Schedule I, for the purpose of this Act.
“Under Section 3(1), the Cess payable under the Act shall be assessed and collected, in the case of materials/items extracted or generated within the State, at the point of its extraction /generation/starting, as the case may be, for transportation. In any other case, the Cess shall be assessed and collected at the entry point in the State or such other point as may be notified by the Government,” it reads.
It added, in the instant case you have transported material specified in schedule I, i.e. Coal/Coke in to the State wherein entry point is Mormugao Port in view of above, contentions raised by you are not acceptable by Assessing Authority.
“As per records obtained by Mormugao Port Trust, you have transported 3.12.,69,986 Metric ton quantity of Coal/Coke material during the financial year 2014 to July 2018 which is liable for levy of Cess @ Rs. 50/ton which works out to Rs. 156.34,99,300/-,” the notice says.
Hence, it says,, JSW is hereby directed to pay the aforesaid an amount of (Rupees One hundred fifty six crore thirty four lakhs ninty nine thousand Three hundred Omy) within 15 days from the receipt of this Demand Notice.
“Further, take note, that failure to pay the aforesaid amount the Department shall compelled to recover u/s 13 of G.R.I.W.C. as an arrears of Land Revenue. Take note that u/s 9 of G.R.I.W.C. Act, failure to pay the Cess levier the provision of section 3 of G.R.I.W.C. Act, within prescribed period,
punished with imprisonment or a term which may extend to two years or wiu. which may extend to 25,0000/- or with both,” the notice reads.
