Tamil Nadu General Sales Tax (Fourth Amendment) Act, 2006*
| [Tamil Nadu Act No. 37 of 2006] | [16th December, 2006] |
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-seventh Year of the Republic of India as follows.-
* Received the assent of the Governor on the 16th December, 2006 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, 2006.
(2) It shall come into force on such date as the Government may, by notification, appoint.
2. Insertion of new section 12-C.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), after section 12-B, the following section shall be inserted, namely:-
"12-C. Assessment of sales in certain cases.-(1) Notwithstanding anything contained in this Act but subject to the provisions of section 16, the assessment of a dealer in respect of the assessment for the period prior to the 1st day of April, 2006 shall be on the basis of the return relating to his turnover and on the basis of the declaration or certificate as may be prescribed, furnished on or before the 31st March, 2007 and such return shall be accepted without requiring the presence of the dealer or production of books of accounts by the dealer subject to such conditions as may be prescribed:
Provided that this sub-section shall not apply to a dealer who has filed an appeal or other proceeding in respect of any assessment for the period referred to in this sub-section and is pending before the High Court or the Supreme Court, as the case may be.
(2) Every dealer who claims to be not liable to pay tax and has not filed return, shall file the return on or before the 31st March, 2007 in the prescribed manner relating to his turnover for the period prior to the 1st day of April, 2006 and such return shall be accepted, subject to the provisions of section 16, failing which his registration shall be cancelled, after giving him a reasonable opportunity of being heard."