AUTOMATION UNDER TAMIL
NADU VALUE ADDED TAX ACT 2006
The Government of Tamil Nadu has
inserted Section 79-A under the Tamil Nadu Value Added Tax Act, 2006 as shown
below:
79-A.
Automation.—(1) The Government may, by notification, provide that the provisions
contained in the Information Technology Act, 2000 (Central Act 21 of 2000) and
the rules made and directions given under the said Act, including the
provisions relating to digital signatures, electronic governance, attribution,
acknowledgement and dispatch of electronic records, secure electronic records
and secure digital signature certificates as are specified in the said
notification, shall, insofar as they may, as far as feasible apply to the
procedures under this Act.
(2) Where any notice or communication is
prescribed on any automated data processing system and is properly served on
any dealer or person, such notice or communication shall be required to be personally
signed by any officer or person and shall not be deemed to be invalid only on the
ground that it is not personally signed by any such Officer.
Each and every
word in the above section denotes relevant Section of the Information and
Technology Act, 2000 and the extracts of the relevant sections were given below
for information and guidance.
Section
5 of the Information and Technology Act, 2000 about Legal recognition of
digital signatures.
Where any law provides that information
or any other matter shall be authenticated by affixing the signature or any
document shall be signed or bear the signature of any person (hen,
notwithstanding anything contained in such law, such requirement shall be
deemed to have been satisfied, if such information or matter is authenticated
by means of digital signature affixed in such manner as may be prescribed by
the Central Government.
Explanation.—For the purposes of this
section, "signed", with its grammatical variations and cognate
expressions, shall, with reference to a person, mean affixing of his hand
written signature or any mark on any document and the expression
"signature" shall be construed accordingly.
Section
6 of the Information and Technology Act, 2000 about the use of electronic
records and digital signatures in Government and its agencies.
(1) Where any law provides for—
(a) the filing of any form.
application or any other document with any office, authority, body or agency
owned or controlled by the appropriate Government in a particular manner;
(b)
the issue or grant of any licence, permit, sanction or approval by whatever
name called in a particular manner;
(c)
the receipt or payment of money in a particular manner, then, notwithstanding
anything contained in any other law for the time being in force, such
requirement shall be deemed to have been satisfied if such filing, issue,
grant, receipt or payment, as the case may be, is effected by means of such
electronic form as may be prescribed by the appropriate Government.
(2) The appropriate Government may, for
the purposes of sub-section (1), by rules, prescribe—
(a)
the manner and format in which such electronic records shall be filed, created
or issued;
(b)
the manner or method of payment of any fee or charges for filing, creation or
issue any electronic record under clause (a).
Section
11 of the Information and Technology Act, 2000, about the attribution of
electronic records.
An electronic record shall be attributed
to the originator—
(a) if it was sent by the
originator himself;
(b) by a person who had the
authority to act on behalf of the originator in respect of that electronic
record; or
(c) by an information system
programmed by or on behalf of the originator to operate automatically.
Section
12 of the Information and Technology Act, 2000 about the acknowledgment of
receipt.
(1) Where the originator has not agreed
with the addressee that the acknowledgment of receipt of electronic record be
given in a particular form or by a particular method, an acknowledgment may be
given by—
(a) any communication by the
addressee, automated or otherwise; or
(b) any conduct of the
addressee, sufficient to indicate to the originator that the electronic record
has been received.
(2) Where the originator has stipulated
that the electronic record shall be binding only on receipt of an acknowledgment
of such electronic record by him, then unless acknowledgment has been so
received, the electronic record shall be deemed to have been never sent by the
originator.
(3) Where the originator has not
stipulated that the electronic record shall be binding only on receipt of such
acknowledgment, and the acknowledgment has not been received by the originator
within the time specified or agreed or, if no time has been specified or agreed
to within a reasonable time, then the originator may give notice to the
addressee stating that no acknowledgment has been received by him and
specifying a reasonable time by which the acknowledgment must be received by
him and if no acknowledgment is received within the aforesaid time limit he may
after giving notice to the addressee, treat the electronic record as though it
has never been sent.
Section
13 of the Information and Technology Act, 2000 about the Time and place of
despatch and receipt of electronic record.
(1) Save as otherwise agreed to between
the originator and the addressee, the dispatch of an electronic record occurs
when it enters a computer resource outside the control of the originator.
(2) Save as otherwise agreed between the
originator and the addressee, the time of receipt of an electronic record shall
be determined as follows, namely :—
(a) if the addressee has
designated a computer resource for the purpose of receiving electronic
records,—
(i)
receipt occurs at the time when
the electronic, record enters the designated computer resource; or
(ii)
if the electronic record is
sent to a computer resource of the addressee that is not the designated
computer resource, receipt occurs at the time when the electronic record is
retrieved by the addressee;
(b) if the addressee has not
designated a computer resource along with specified timings, if any, receipt
occurs when the electronic record enters the computer resource of the
addressee.
(3) Save as otherwise agreed to between
the originator and the addressee, an electronic record is deemed to be
dispatched at the place where the originator has his place of business, and is
deemed to be received at the place where the addressee has his place of
business.
(4) The provisions of sub-section (2)
shall apply notwithstanding that the place where the computer resource is
located may be different from the place where the electronic record is deemed
to have been received under sub-section (3).
(5) For the purposes of this section, —
(a) if the originator or the
addressee has more than one place of business, the principal place of business,
shall be the place of business;
(b) if the originator or the
addressee does not have a place of business, his usual place of residence shall
be deemed to be the place of business;
(c) "usual place of residence",
in relation to a body corporate, means the place where it is registered.
Section
14 of the Information and Technology Act, 2000 about the Secure electronic
record.
Where any security procedure has been applied to an electronic
record at a specific point of time. then such record shall be deemed to be a
secure electronic record from such point of time to the time of verification.
Section
15 of the Information and Technology Act, 2000 about the Secure digital
signature.
If, by application of a security
procedure agreed to by the parties concerned, it can be verified that a digital
signature, at the time it was affixed, was—
(a) unique to the subscriber
affixing it;
(b) capable of identifying such
subscriber;
(c) created in a manner or using
a means under the exclusive control
of the subscriber and is linked to the electronic
record to which it relates in such a manner that if the electronic record was altered the digital signature would
be invalidated,
then such
digital signature shall be deemed to be a secure digital signature.
https://ctd.tn.gov.in/documents/10184/10943/217+%28Act+No.13%29/5c4ced0a-6170-4f1e-b1ba-741f5f596885?version=1.1
https://ctd.tn.gov.in/documents/10184/10943/217+%28Act+No.13%29/5c4ced0a-6170-4f1e-b1ba-741f5f596885?version=1.1