Indian Stamp (Tamil Nadu Third Amendment) and the Tamil Nadu Court-Fees and Suits Valuation (Amendment) Act, 1975*
| [Tamil Nadu Act No. 5 of 1976]* | [17th March, 1976] |
An Act further to amend the Indian Stamp Act, 1899, in its application to the State of Tamil Nadu and the Tamil Nadu Court-fees and Suits Valuation Act, 1955.
Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-sixth Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 24th October, 1975, Part IV - Section 1, Pages 246-247.
* Received the assent of the President on the 15th March, 1976 first published in the Tamil Nadu Government Gazette Extraordinary on the 17th March, 1976 Panguni 3, Iratchasa 2007-Tiruvalluvar Andu
1. Short title and extent.- (1) This Act may be called the Indian Stamp (Tamil Nadu Third Amendment) and the Tamil Nadu Court-fees and Suits Valuation (Amendment) Act, 1975.
(2) It extends to the whole of the State of Tamil Nadu.
2. Amendment of Central Act II of 1899.- In the Indian Stamp Act, 1899 (Central Act II of 1899) (hereinafter referred to as the Central Act), section 74 shall be re-numbered as sub-section (1) of that section, and after sub-section (1) as so re-numbered, the following sub-section shall be added, namely:-
"(2) A rule may be made under sub-section (1) so as to have retrospective effect on and from a date not earlier than the 15th September, 1965.".
3.- The amendment made by this section has already been incorporated in the principal Act, namely, the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955).
4. Validation of certain orders, notification, etc.- Notwithstanding anything contained in any judgment, decree or order of any Court or other authority,-
(i) the orders issued by the State Government in G.O.Ms. No. 873, Revenue Department, dated the 17th March, 1965 and in Government Memorandum No. 44430/VI/65-7, Revenue Department, dated the 9th September, 1965; and
(ii) the notification No. B.P. Press 25(L), dated the 10th September, 1965, issued by the Board of Revenue (Chief Controlling Revenue - Authority) and published at pages 2013-2014 of Part III of the Fort St. George Gazette Extraordinary, dated the 15th September, 1965,
shall not be deemed to be invalid, and shall not be deemed ever to have been invalid, merely on the ground that they were not issued in the form of rules in accordance with the provisions of the Central Act or the Tamil Nadu Act or that they were not placed on the table of both the Houses of the State Legislature; and-
(a) all acts, proceedings or things done or taken under the aforesaid orders or notification till the date of the publication of this Act in the Tamil Nadu Government Gazette, shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law;
(b) no suit or other proceeding shall be maintained or continued in any court for the payment of any amount towards difference in discount; and
(c) no court shall enforce any decree or order directing the payment of any amount towards difference in discount.
Explanation.- For the purpose of this section, "difference in discount" shall mean the difference between the rates of discount permissible for the sale of stamps under the rules, orders or notifications in force immediately before the 15th September, 1965 and the rates of discount permissible under the orders and notification referred to in items (i) and (ii) of this section.