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:-
* Received the assent of the Governor on the 31st May, 2000 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, 2000.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
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.