Tamil Nadu General Sales Tax (Amendment) Act, 2002*
| [Tamil Nadu Act No. 5 of 2002] | [18th April, 2002] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 18th April, 2002 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Amendment) Act, 2002.
(2) It shall be deemed to have come into force on the 29th day of November, 2001.
2. Amendment of section 12.- In section 12 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), in sub-section (1), in clause (a),-
(i) in the second proviso, for the expression "30th day of September", the expression "31st day of October" shall be substituted;
(ii) after the third proviso, the following proviso shall be added, namely:-
"Provided also that copy of the audited and certified statement of accounts and other prescribed statements, for the financial year commencing on the 1st day of April, 2000 shall be submitted to the assessing authority on or before the 30th day of November, 2001."
3. Repeal and saving.- (1) The Tamil Nadu General Sales Tax (Third Amendment) Ordinance, 2001 (Tamil Nadu Ordinance 8 of 2001), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.