Tamil Nadu Betting Tax (Second Amendment) Act, 1972*
| [Tamil Nadu Act No. 3 of 1973]* | [3rd January, 1973] |
An Act further to amend the Tamil Nadu Betting Tax Act, 1935.
Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-third Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 8th December, 1972, Part IV- Section 3, Page 543.
* Received the assent of the Governor on the 29th December, 1972, first published in the Tamil Nadu Government Gazette Extraordinary on the 3rd January, 1973 (Margazhi 20, Parithap (2003 Thiruvalluvar Andu
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Betting Tax (Second Amendment) Act, 1972.
(2) Section 2 shall be deemed to have come into force on the 1st January, 1972.
2.- The amendment made by this section has already been incorporated in the principal Act, namely, the Tamil Nadu Betting Tax Act, 1935 (Tamil Nadu Act XX of 1935).
3. Validation.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority, any surcharge on totalizator tax levied or collected or purporting to have been levied or collected under the principal Act, after the first January, 1972 and before the 21st November, 1972 shall, for all purposes 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 surcharge 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 surcharge 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 proceedings shall be maintained or continued in any court for the refund of any surcharge so paid;
(c) no court shall enforce any decree or order directing the refund of any surcharge so paid.
4. Repeal.- The Tamil Nadu Betting Tax (Second Amendment) Ordinance, 1972 (Tamil Nadu Ordinance 4 of 1972), is hereby repealed.