Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1999*
| [Tamil Nadu Act No. 14 of 1999] | [31st May, 1999] |
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 Fiftieth year of the Republic of India as follows:-
* Received the assent of the Governor on the 31st May, 1999 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 (Fourth Amendment) Act, 1999.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 31.- In section 31 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act ??? of 1959) (hereinafter referred to as the principal Act), in sub-section (1), in the second proviso, the following expression shall be added at the end, namely:-
"and twenty-five per cent of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant.".
3. Amendment of section 31-A.- In section 31-A of the principal Act, in sub-section (1), in the second proviso, the following expression shall be added at the end, namely:-
"and twenty-five per cent of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant."
4. Amendment of section 36.- In section 36 of the principal Act, in sub-section (1), after the proviso, the following proviso shall be added, namely:-
"Provided further that no appeal filed by any person objecting to an order passed,-
(a) under sub-section (3) of section 31 or under sub-section (3) of section 31-A shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax as ordered by the Appellate Assistant Commissioner or by the Appellate Deputy Commissioner, as the case may be;
(b) under sub-section (1) of section 32, unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of the difference of the tax ordered by the Deputy Commissioner under section 32 sad the tax admitted by the appellant.".