Tamil Nadu Agricultural Produce Markets (Amendment and Validation of Cess) Act, 1970*
| [Tamil Nadu Act No. 18 of 1970]* | [29th September, 1970] |
An Act further to amend the Tamil Nadu Agricultural Produce Markets Act, 1959 and to validate the levy and collection of cess under the said Act
Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-first Year of the Republic of India as fallows:-
* Received the assent of the Governor on the 25th September, 1970, first published in the Tamil Nadu Government Gazette Extraordinary, on the 29th September, 1970 (Asvina 7, 1892)
* For Statement of Objects and Reasons, see the Tamil Nadu Government Gazette Extraordinary dated the 2nd September, 1970, Part IV-Section 3, pages 213-214.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Agricultural Produce Markets (Amendment and Validation of Cess) Act, 1970.
(2) Section 2 shall be deemed to have come into force on the 22nd October, 1962 and shall remain in force till such date as the State Government may, by notification, appoint.
2.- [The amendments made by this section have been incorporated in the principal Act, viz., The Tamil Nadu Agricultural Produce Markets Act, 1959 (Tamil Nadu Act 23 of 1959).]
3. Validation.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority, all cess levied or collected or purporting to have been levied or collected under the principal Act on the sale or purchase of agricultural produces which are declared goods by any market committee during the period commencing on the 22nd October, 1962 and ending with the 18th August, 1970 (both days inclusive), shall, for all purposes, in so far such levy or collection is consistent with the provisions of section 2, be deemed to be, and to have always been, validly levied or collected in accordance with law as if section 2 had been in force at all material times when such cess was levied or collected and accordingly-
(a) all acts, proceedings or things done or taken by any authority, officer or person in connection with the levy or collection of such cess shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law;
(b) no suit or other proceeding shall be maintained or continued in any court for the refund of any cess so paid;
(c) no court shall enforce any decree or order directing the refund of any cess so paid.
4. Transitional provision.- (1) Any, person in respect of whom the cess on the sale chase of agricultural produces which are declared goods has been finally levied and collected under the provisions of the principal Act during the period commencing on the 22nd October, 1962 and ending with the 18th August, 1970 (both days inclusive), may, apply in such mariner and in such form as may be prescribed to the market committee concerned for the revision of the amount of cess payable by him in accordance with the provisions of section 18 of the principal Act as amended by this Act. On receipt of an application under sub-section (1), the market committee concerned, shall revise the cess payable by that person in accordance with the provisions of section 18 of the principal Act as amended by this Act.
(2) If on such revision, the cess leviable, on the sale or, purchase of agricultural, produces which are declared goods-
(a) is in excess of the cess already collected such excess shall be recovered in such manner and subject to such conditions as may be prescribed; or
(b) is less than the amount of cess already collected in respect of such declared goods the difference shall be refunded to the person from whom such cess was collected to such manner and subject to such conditions as may be prescribed.
Explanation.-For the purposes of this section, and section 3, the expression, "declared goods" shall mean the goods declared by section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), to be of special importance in inter-State trade or commerce.
5. Repeal of Tamil Nadu Ordinance 2 of 1970.- The "Tamil" Nadu Agricultural Produce Markets (Amendment and Validation of Cess) Ordinance, 1970 (Tamil Nadu Ordinance 2 of 1970) is hereby repealed.