Tamil Nadu Agricultural Income-Tax (Amendment) Act, 1992*
| [Tamil Nadu Act No. 36 of 1992] | [12th June, 1992] |
An Act further to amend the Tamil Nadu, Agriculture Income-tax Act, 1955
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 12th June, 1992 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Agricultural Income-Tax (Amendment) Act, 1992.
(2) It shall be deemed to have come into force on the 1st day of April, 1992.
2. Amendment of section 2.- In section 2 of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as the principal Act) (Tamil Nadu Act V of ???), clause (v) shall be omitted.
3. Amendment of section 17.- In section 17 of the principal Act,-
(1) in sub-section (4),-
(a) the expression "and, in the case of a firm, may refuse to register it or may cancel its registration, if it is already registered" shall be omitted;
(b) the proviso shall be omitted;
(2) for sub-section (5), the following sub-section shall be substituted, namely:-
"(5) Notwithstanding anything contained in the foregoing sub-sections when the assessee is a firm, whether owning the property of its own or holding the property on behalf of any one of, or all, the partners of the firm or any other person; and the total income of the firm has been assessed under sub-section (1), sub-section (3) or sub-section (4), as the case may be, the agricultural income-tax shall be payable by the firm itself at the rate or rates specified in Part I of, the Schedule to this Act."
4. Amendment of section 20.- In section 20 of the principal Act,-
(1) in sub-section (1), in the proviso, clause (d) shall be omitted;
(2) sub-section (2) shall be omitted;
(3) in sub-section (3), the expression "or sub-section (2)" shall be omitted.
5. Substitution of section 27.- For section 27 of the principal Act, the following section shall be substituted, namely:-
"27. Procedure for allotment of permanent account number.- (1) Every person, if his total agricultural income or the total agricultural income of any other person in respect of which he is assessable under this Act during any previous year, exceeded the amount which is not chargeable to tax under this Act and every person liable to pay tax in accordance with the provisions of section 65, shall, within such time and in such manner, as may be prescribed apply to the Agricultural Income-tax Officer for the allotment of a permanent account number and the Agricultural Income-tax Officer shall allot an account number to the applicant within such time as may be prescribed.
(2) The Agricultural Income-tax Officer may also allot to any other person, by whom tax payable, a permanent account number under this Act.
(3) Where a permanent account number has been allotted to any person under this Act, he shall-
(a) quote such number in all his returns to, or correspondence with any Agricultural Income-tax Authority;
(b) quote such number in all chalans for the payment of any sum due under this Act;
(c) quote such number in all documents pertaining to such transactions as may be prescribed by the Commissioner in the interest of the revenue and entered into by him;
(d) intimate the Agricultural Income-tax Officer any change in his address.
(4) When any person to whom a permanent account number has been allotted under this section disposes of the landed properties or otherwise becomes not liable to pay tax under this Act, such person may apply to the Agricultural Income-tax Officer to withdraw the permanent account) number allotted to him.
(5) The Agricultural Income-tax Officer may, on receipt of an application under sub-section (4) or on his own motion, after conducting such enquiry as he may deem necessary, by order, withdraw the permanent account number allotted to such person from at date to be specified in the order.
6. Amendment of section 31.- In section 31 of the principal Act,-
(1) in sub-section (1), the expression "or to the cancellation by him of the registration of a firm or to the refusal to register a firm" shall be omitted;
(2) in sub-section (6),-
(a) for the words "of a firm or association of persons" in two places where they occur, the words "of an association of persons" shall be substituted;
(b) the words "any partner of the firm or" shall be omitted.
7. Amendment of section 32.- In section 32 of the principal Act, in sub-section (6),-
(1) for the words "of a firm or association of persons" in two places where they occur, the words "of an association of persons" shall be substituted;
(2) the words "any partner of the firm or" shall be omitted.
8. Amendment of section 65.- In section 65 of the principal Act,-
(1) in sub-section (1) the expression "but subject to the provisions of sub-section (3)" shall be omitted;
(2) sub-section (3) shall be omitted.