Tamil nadu act 027 of 1970 : Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1970

Preamble

Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1970^*

[Tamil Nadu Act No. 27 of 1970]^*

[5th October, 1970]

An Act further to amend the Tamil Nadu General Sales Tax Act, 1959.

Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-first Year of the Republic of India as follows:-

* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 28th August, 1970, Part IV-Section, page 94.

* Received the assent of the Governor on the 1st October, 1970, first published in the Tamil Nadu Government Gazette Extraordinary, on the 5th October, 1970 (Asvina 13, 1892

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1970.

(2) Section 2 shall be deemed to have come into force on the 1st April, 1959.

Section 2. Definitions

2. Definitions.- The amendment made by this section has already been incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).

Section 3. Validation of levy and collection of tax

3. Validation of levy and collection of tax.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority, all taxes levied or collected or purporting to have, been, levied or collected under the, principal Act for the period commencing on the 1st April, 1959 and ending with the date of the publication of this Act in the Tamil Nadu Government Gazette, shall, for all purpose, be deemed to be and to have always been, validly levied or collected in accordance with law as if section 2 had been in force at all material times when such tax was levied or collected and accordingly,-

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