Tamil nadu act 035 of 1964 : Tamil Nadu Electricity (Taxation on Consumption) Amendment Act, 1964

Preamble

1[Tamil Nadu] Electricity (Taxation on Consumption) Amendment Act, 1964*

1[Tamil Nadu Act No. 35 of 1964]2[25th November, 1964]

An Act to amend the 1[Tamil Nadu] Electricity (Taxation on Consumption) Act, 1962.

Be it enacted by the Legislature of the 3[State of Tamil Nadu] in the Fifteenth 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 is second Amendment) Order, 1969.

2 For Statement of Objects and Reasons, see Fort St. George Gazette Extraordinary, dated the 23rd October, 1964 Part IV-Section 3, pages 412-41.

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 ??? Laws (Second Amendment) Order, 1969.

* Received the assent of the President on the 15th November, 1964, first published in the Fort St. George Gazette on the 25th November, 1964 (Agrahayana 4, 1886)

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] Electricity (Taxation on Consumption) Amendment Act, 1964.

(2) Section 2 shall be deemed to have come into force on the 1st day of November, 1963.

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 is second Amendment) Order, 1969.

Section 2

2. (The amendment made by this section has already been incorporated in the principal Act, viz., Tamil Nadu Act 4 of 1962).

Section 3. Validation of levy and collection of electricity tax under Tamil Nadu Act 4 of 1962

3. Validation of levy and collection of electricity tax under 1[Tamil Nadu Act] 4 of 1962.- Notwithstanding anything contained in any judgment, Cree or order of any court, no levy collection of the electricity tax under the provisions of the principal Act, for to the date of the publication of this Act in the *Fort George Gazette, shall be deemed to be invalid or ever to have been invalid on the ground only that "price of ???" as defined in the principal Act did not include such ??? the surcharge as is referred to in clause (c) of the ??? to clause (9) of section 2 of the principal Act, ??? by this Act, and such electricity tax ??? vied or ??? or purporting to have been levied or collected all, for all purposes, be deemed to be and to have ??? been validly levied or collected; and accordingly-

(a) all acts, proceedings or things done or taken by Government or any authority, officer or person in connection with the levy or collection of such electricity tax shall, for all purposes, be deemed to be and to have always in 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 electricity tax so paid;

(c) no court shall enforce any decree or order directing the refund of any ??? tax so paid;

(d) any electricity tax which becomes leviable under the principal Act, as amended by this Act, for my period during which the Madras Electricity Supply (Madras State Electricity Board and Licensees Art as) Surcharge Order, 1963, is in force, may be levied and collected in the manner provided under the principal Act, as amended by this Act.

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

* Now the Tamil Nadu Government Gazette.

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