Tamil nadu act 011 of 1961 : Tamil Nadu Agricultural Income-Tax (Extension to Added Territory) Act, 1961

Preamble

1[Tamil Nadu] Agricultural Income-Tax (Extension to Added Territory) Act, 1961*

1[Tamil Nadu Act No. 11 of 1961]2[30th March, 1961]

An Act further to amend the 1[Tamil Nadu] Agricultural Income-tax Act, 1955 and to extend that Act to the added territory in the 3[State of Tamil Nadu].

Whereas it is expedient further to amend the 1[Tamil Nadu] Agricultural Income-tax Act, 1955 (1[Tamil Nadu] Act V of 1955) for the purposes hereinafter appearing and to extend that Act to the added territory in the 3[State of Tamil Nadu];

Be it enacted in the Twelfth Year of the Republic of India as follows:-

1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

2 For Statement of Objects and Reasons, See Fort St. George Gazette Extraordinary, dated the 29th March, 1961, Part IV- Section 3, page 163.

3 This expression was Substituted for the expression "State of Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

* Received the assent of the Governor on the 30th March, 1961, first published in the Fort St. George Gazette Extraordinary on the 30th March, 1961 (Chaitta 9, 1883)

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] Agricultural Income-tax (Extension to Added Territory) Act, 1961.

(2) It shall come into force on the 1st April, 1961.

1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

Section 2. Definitions

2. Definitions.- In this Act, unless the context otherwise requires-

(a) "added territory" means the territory transferred to the 3[State of Tamil Nadu] by the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 (Central Act 56 of 1959);

(b) "existing law" means any law, Ordinance, Proclamation, regulation, order, by-law or rule passed or made before the 1st April, 1961 by Parliament, or by any Legislature, authority or person having power to make such a law, Ordinance, Proclamation, regulation, order, by-law or rule.

3 This expression was Substituted for the expression "State of Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

Section 3

3. [The amendments made by these sections have been incorporated in the principal Act, namely, the Tamil Nadu Agricultural Income-tax Act, 1955 (Tamil Nadu Act V of 1955)].

Section 4

4. [The amendments made by these sections have been incorporated in the principal Act, namely, the Tamil Nadu Agricultural Income-tax Act, 1955 (Tamil Nadu Act V of 1955)].

Section 5

5. [The amendments made by these sections have been incorporated in the principal Act, namely, the Tamil Nadu Agricultural Income-tax Act, 1955 (Tamil Nadu Act V of 1955)].

Section 6. Extension of Tamil Nadu Act V of 1955 to the added territory

6. Extension of 1[Tamil Nadu Act] V of 1955 to the added territory.- The principal Act, as in force immediately before the 1st April, 1961 in the 2[State of Tamil Nadu] except in the Kanyakumari district and Shencottah taluk of Tiruneiveli district and as amended by this Act, is hereby extended to, and shall be in force in, the added territory.

1 This expression was substituted for the expression "Madras Act" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws Order, 1970.

2 This expression was substituted for the expression "State of Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

Section 7. Repeal of corresponding laws

7. Repeal of corresponding laws.- If, immediately before the 1st April, 1961, there is in force in the added territory any law corresponding to the principal Act whether such corresponding law is in force by virtue of section 45 of the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 (Central Act 56 of 1959), or by virture of any other legislative power, such corresponding law shall, on the 1st April, 1961, stand repealed to the extent to which the corresponding law relates to matters with respect to which the State Legislature has power to make laws for the State.

Section 8. Savings

8. Savings.- (1) The repeal by section 7 of any corresponding law shall not affect-

(a) the previous operation of any such law or anything done or duly suffered thereunder, or

(b) any right, privilege, obligation or liability acquired, accrued or incurred under any such law, or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any such law, or

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.

(2) Subject to the provision of sub-section (1), anything done or any action take a including any appointment or delegation made, notification, order, instruction or direction issued, rule, regulation, form, by-law or scheme framed, certificate, permit or licence granted or registration effected under such corresponding law shall be deemed to have been done or taken under the corresponding provision of the principal Act as now extended to, and in force in, the added territory and shall continue in force accordingly, unless and until superseded by anything done or any action take a under the said principal Act.

Section 9. Construction of reference to laws not in force in the added territory

9. Construction of reference to laws not in force in the added territory.- (1) Any reference in the principal Act to a law which is not in force in the added territory shall, in relation to that territory, be construed as a reference to the corresponding law, if any, in force in that, territory.

(2) Any reference in any existing law which continues to be in force in the added territory after the 1st April, 1961 to any law repealed by section 7 shall, in relation to that territory, be construed as a reference to the principal Act.

Section 10. Construction of references to authorities where new authorities have been constituted

10. Construction of references to authorities where new authorities have been constituted.- Any reference, by whatever form of words, in any existing law to any authority competent at the date of the passing of that law to exercise any powers or discharge any functions in the added territory shall, where a corresponding new authority has been constituted by or under the principal Act now extended to the added territory, have effect as if it were a reference to that new authority.

Section 11. Powers of courts and other authorities for purposes of facilitating application of the principal Act

11. Powers of courts and other authorities for purposes of facilitating application of the principal Act.- For the purpose of facilitating the application in the added territory of the principal Act, any court or other authority may construe the said principal Act with such alterations not affecting the substance as may be necessary or proper to adapt it to the matter before the court or other authority.

Section 12. Repeal of Andhra Pradesh Act XX of 1957

12. Repeal of Andhra Pradesh Act XX of 1957.- The Andhra Pradesh Land Revenue (Surcharge) Act, 1957 (Andhra Pradesh Act XX of 1957), as in force in the added territory, is hereby repealed:

Provided that such repeal shall not affect the previous operation of the said Act or anything already done or suffered or any right, title or obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect thereof.

Section 13. Adjustment of surcharge under Andhra Pradesh Act XX of 1957

13. Adjustment of surcharge under Andhra Pradesh Act XX of 1957.- Any surcharge on the land revenue collected from any person under the Andhra Pradesh Land Revenue (Surcharge) Act, 1957 (Andhra Pradesh Act XX of 1957), for the fasli year 1960-1961 shall be adjusted towards the agricultural income-tax due from such person under the principal Act as extended by this Act for the financial year 1961-1962, and if on such adjustment, the surcharge is in excess, such excess, or if no such adjustment be made, such surcharge, shall be refunded to the person concerned.

Section 14

14. 1[* * *]

1 The original section 14 read as follows:-

"14. Composition of tax for the year 1960-1961.-(1) Notwithstanding anything contained in the principal Act as extended by this Act, any person liable to pay agricultural income-tax under that Act in respect of any agricultural income derived from any land in the added territory other than the land used for growing tea, coffee, rubber, cinchona or cardamom, during the period of twelve months ending on the 31st day of March, 1961, may apply to the prescribed officer for permission to compound such agricultural income-tax, and to pay in lieu thereof a lump sum at the rate or rates specified below:-

Extent.

Rate per standard acre.

(1)

(2)

Rs. P.

(1) On the first 12½ standard acres .. .. ..

Nil.

(2) On the next 7½ standard acres.. .. ..

4 50

(4) On the next 10 standard acres .. .. ..

10 00

(5) On the next 10 standard acres .. .. ..

15 00

(6) On the next 50 standard acres .. .. ..

17 50

(7) On the next 50 standard acres .. .. ..

20 00

(8) On the balance of standard acres .. .. ..

25 00;

Provided that in the case of every company, the tamp sum so payable shall be charged at the maximum rate on the whole of the total extent of the land held by that person.

(2) The Government may make rules as to the circumstances under which, and the manner in which, remission may be granted to persons permitted to compound the agricultural income-tax under sub-section (1).

(3) The provisions of sections 35 and 36 of the principal Act as extended by this Act shall, so far as may be, apply in relation to the composition of agricultural income-tax under this section, as they apply in relation to the assessment of agricultural income-tax under the said principal Act."

In sub-section (3) of the said section, for the words and figures "The provisions of sections 35 and 36 of the principal Act", the words, figures and brackets "The provisions of sub-section (2) of section 9 and sections 35 and 36 of the principal Act" were substituted by section 4 of the Tamil Nadu Agricultural Income-tax (Second Amendment) Act, 1961 (Tamil Nadu Act 51 of 1961), which was deemed to have come into force on the 1st April, 1961. In the heading of the said section 14 and in sub-section (1) thereof, for the words and figures "the year 1960-1961", the words and figures "the years 1960-1961 and 1961-1962" were substituted and after the words, figures and letters "on the 31st day of March, 1961", the words, figures and letters "or on the 31st day of March, 1962" were inserted by section 3 of the Tamil Nadu Agricultural Income-tax (Amendment) Act, 1962 (Tamil Nadu Act 7 of 1962), which was deemed to have come into force on the 1st April, 1962. Again for the heading as so amended, the heading "Composition of tax for certain years" was substituted and in sub-section (1) thereof, for the words, figures and letters "on the 31st day of March, 1961, or on the 31st day of March, 1962", the words figures and letters "on the 31st day of March of the years 1961 to 1965 inclusive" were substituted by section 3 of the Tamil Nadu Agricultural Income-tax (Amendment) Act, 1963 (Tamil Nadu Act 14 of 1963). Section 14 as so amended was repealed by section 10 of the Tamil Nadu Agricultural Income-tax (Amendment) Act, 1966 (Tamil Nadu Act 7 of 1966).

Section 15. Power to remove difficulties

15. Power to remove difficulties.- (1) If any difficulty arises in giving effect to the provisions of this Act or of the principal Act as extended to the added territory by this Act, the State Government as occasion may require, may, by order, do anything which appears to them necessary for the purpose of removing the difficulty.

(2) Every order issued under sub-section (1) shall, as soon as possible after it is issued, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such order or both Houses agree that the order should not be issued, the order shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that order.

SECTIONS