Tamil Nadu General Sales Tax (Eleventh Amendment) Act, 2000*
| [Tamil Nadu Act No. 40 of 2000] | [4th December, 2000] |
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-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 4th December, 2000 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title.- This Act may be called the Tamil Nadu General Sales Tax (Eleventh Amendment) Act, 2000.
2. Amendment of section 12.- In section 12 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) in sub-section (1), in clause (a), after the second 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, 1999 shall be submitted to the assessing authority on or before the 31st day of December, 2000.".