Preamble
Tamil Nadu Agricultural Income-Tax (Amendment) Act, 2000*
| [Tamil Nadu Act No. 20 of 2000] | [31st May, 2000] |
An Act further to amend the Tamil Nadu Agricultural Income-tax Act, 1955
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-first of the Republic of India as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Agricultural Income-tax (Amendment) Act, 2000.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
Section 2. Amendment of section 32
2. Amendment of section 32.- In section 32 of the Tamil Nadu Agricultural Income-tax Act, 1955 (Tamil Nadu Act V of 1955),-
(1) in sub-section (4), for the expression "by a fee of five per cent of the sum appealed against, subject to a minimum of five rupees", the expression "by such fee as may be prescribed" shall be substituted.
(2) sub-section (5-A) shall be omitted.