Section 97(8) in Punjab Goods and Services Tax Rules, 2017
(8)The Committee shall make recommendations-(a)for making available grants to any applicant;(b)for investment of the money available in the Fund;(c)for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;(d)for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);(e)for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.Explanation. - For the purposes of this rule,(a)'applicant' means,(i)the Central Government or State Government;(ii)regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;(iii)any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force;(iv)village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes;(v)an educational or research institution incorporated by an Act of Parliament or the Legislature of a State or Union Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and(vi)a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency;(b)'application' means an application in the form as specified by the Standing Committee from time to time;(c)'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;(d)'Committee' means the Committee constituted under sub-rule (4);(e)'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;(f)'Fund' means the Fund established by the State Government under section 57 of the Punjab Goods and Services Tax Act, 2017;(g)'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable.][Chapter XI] [Added by Punjab Notification No. GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017, dated 30.6.2017 (w.e.f. 29.6.2017).] Assessment And Audit
