Tamil Nadu General Sales Tax (Fourth Amendment) Act, 2000*
| [Tamil Nadu Act No. 13 of 2000] | [31st May, 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 31st May, 2000 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, 2000.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 36.- In section 36 of the Tamil Nadu General Sales Tax Act, 1959,-
(1) to sub-section (1-A), the following proviso shall be added, namely:-
"Provided that the Appellate Tribunal may, within a further period of thirty days, admit a memorandum of cross-objections filed after the expiration of the first mentioned period of sixty days, if it is satisfied that the officer empowered under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, had sufficient cause for not filing the memorandum within the first mentioned period.";
(2) in sub-section (2), for the expression "shall be accompanied by such fee", the expression "the appeal shall be accompanied by such fee" shall be substituted.