Tamil Nadu General Sales Tax (Amendment) Act, 2005*
| [Tamil Nadu Act No. 11 of 2005] | [9th October, 2005] |
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-sixth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 9th October, 2005 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, 2005.
(2) It shall be deemed to have come into force on the 13th day of July, 2005.
2. Amendment of section 37.- In section 37 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), for the words "Board of Revenue", the words "Joint Commissioner of Commercial Taxes" shall be substituted.
3. Amendment of section 39.- Section 39 of the principal Act with the expression beginning with the words "39 Constitution of Sales tax Settlement Commission" and ending with the words "regulations not inconsistent with the provisions of this Act and rules" shall be renumbered as section 35-A.
4. Repeal and saving.- (1) The Tamil Nadu ??? Sales tax (Amendment) Ordinance, 2005 is hereby repealed.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.