1[Tamil Nadu] Agricultural Income-Tax (Second Amendment) Act, 1961*
| 1[Tamil Nadu Act No. 51 of 1961]2 | [16th January, 1962] |
An Act further to amend the 1[Tamil Nadu] Agricultural Income-tax Act, 1955, and the 1[Tamil Nadu] Plantations Agricultural Income-tax (Amendment) Act, 1958, and to amend the 1[Tamil Nadu] Agricultural income-tax (Extension to Added Territory) Act, 1961.
Whereas it is expedient further to amend the 1[Tamil Nadu] Agricultural Income-tax Act, 1955 (1[Tamil Nadu] Act V of 1955) and the 1[Tamil Nadu] Plantation Agricultural Income-tax (Amendment) Act, 1958 (1[Tamil Nadu] Act XXIX of 1958) and to amend the 1[Tamil Nadu] Agricultural Income Tax (Extension to Added Territory) Act, 1961 (1[Tamil Nadu] Act 11 of 1961), for the purposes hereinafter appearing;
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 6th December, 1961, Part IV - Section 3, pages 600-602.
* Received the assent of the Governor on the 16th January, 1962, first published in the Fort St. George Gazette on the 24th January, 1962 Magha 4, 1883
1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu Agricultural Income-tax (Second Amend mem) Act, 1961].
(2) Sections 2 and 3 shall be deemed to have come into force on the 1st April, 1958. Section 4 shall be deemed to have 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.
2. Amendment of section 65 1[Tamil Nadu Act] V of 1955.- (The amendment made by this section has already been incorporated in Tamil Nadu Act V of 1955)
1 This expression was substituted for the expression "Madras Act" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws ??? 1970.
3. Amendment of section 34, 1[Tamil Nadu Act] XXIX of 1958.- In sub-section (3) of section 34 of the 3[Tamil Nadu] Planaiions Agricultural Income-tax (Amendment Act, 1958 (3[Tamil Nadu] Act XXIX of 1958), for iae 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" shall be subsisted.
1 This expression was substituted for the expression "Madras Act" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws ??? 1970.
3 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.
4. Amendment of section 14, 1[Tamil Nadu Act 11 of 1961].- In sub-section (3) of section 14 of the 3[Tamil Nadu Agricultural income-tax (Extension to Added Territory) Act, 1961 3[Tamil Nadu] Act II of 1961), for the words and ??? "The provisions of sections 35 and 36 of the Principal Act", the words, figures and ??? "The provisions of sub-section (2) of section 9 and sections 35 and 36 of the Principal Act," shall be substituted.
1 This expression was substituted for the expression "Madras Act" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws ??? 1970.
3 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.
5. Validation of permissions granted for the composition of Agricultural income-tax.- No permission to compound 1 the agricultural income tax in respect of any agricultural income derived from any and other than the land used for growing tea, coffee rubber, cinchona or cardamom granted before the commencement of this Act, by the prescribed officer in exercise of the powers under sub-section (3) of section 65 of the 3[Tamil Nadu] Agricultural Income-tax Act, 1955 (3[Tamil Nadu] Act V of 1955) shall be deemed to be invalid or ever to have been invalid on the ground only that such permission was not in exercise of the powers under sub-section (1) of 2section 34 of the 3[Tamil Nadu] Plantations Agricultural Income-tax (Amendment) Act, 1958 (3[Tamil Nadu] Act XXIX of 1958) and such permission, shall for the purposes be deemed to be, and to have always been ??? granted.
3 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 Section 34 of the Tamil Nadu Plantations Agricultural Income-tax (Amendment) Act, 1958 (Tamil Nadu Act XXIX of 1958) has since been repealed by section 10 of the Tamil Nadu Agricultural Income-tax (Amendment) Act, 1966 (Tamil Nadu Act 7 of 1966).