Tamil Nadu General Sales Tax (Fifth Amendment) Act, 1995*
| [Tamil Nadu Act No. 36 of 1995] | [11th December, 1995] |
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 Forty-sixth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 11th December, 1995 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 (Fifth Amendment) Act, 1995.
(2)(a) Section 4 shall be deemed to have come into force on the 22nd day of June, 1988.
(b) Sections 2 and 3 shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 21.- In section 21 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the principal Act), in sub-section (3-B), for the words "one rupee", the words "ten rupees" shall be substituted.
3. Amendment of section 31.- In section 31 of the principal Act, in sub-section (2), for the words "fifty rupees", the words "one hundred rupees" shall be substituted.
4. Amendment of section 31-A.- In section 31-A of the principal Act, for sub-section to the following sub-section shall be substituted, namely):-
"(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by such fee not exceeding one hundred rupees as may be prescribed.".
5. Validation.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority, any fee levied or collected or purporting to have been levied or collected for preferring an appeal under section 31-A of the principal Act after the 22nd day of June, 1988 and before the date of the publication of this Act in the Tamil Nadu Government Gazette shall, for all purposes be deemed to be, and to have always been, validly levied or collected in accordance with law as if section 4 of this Act had been in force at all material times when such lee was levied or collected and accordingly-
(a) all rules made or all acts, proceedings or things done or taken by any authority, officer or person in connection with the levy ??? collection of such fee shall,
for all purposes, be deemed to be and to have always been made, 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 fee so paid;
(c) no court shall enforce any decree or order directing the refund of any fee so paid.