1[Tamil Nadu] General Sales Tax (Second Amendment) Act, 1963*
| 1[Tamil Nadu Act No. 10 of 1963]2 | [29th August, 1963] |
An Act further to amend the 1[Tamil Nadu] General Sales Tax Act, 1959
Be it enacted by the Legislature of the 3[State of Tamil Nadu] in the Fourteenth Year of the Republic of India is follows:-
1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws Second Amendment Order, 1969.
* Received the assent of the Governor on the 28th August, 1963, first published in the Fort St. George Gazette Extraordinary on the 29th August, 1963 (Bhadra 7, 1885)
2 For Statement of Objects and Reasons, see Fort St. George Gazette. Extraordinary, dated the 1st August, 1963, Part IV-Section 3, pages 109-110.
3 This expression was substituted for the expression "State of Madras" by the Tamil Nadu Adatation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation, of Laws (Second Amendment) Order, 1969.
1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] General Sales Tax (Second Amendment) Act, 1963.
(2)(a) Clause (a) of section 3 shall come into force, in such date as the State Government may, by notification, appoint.
(b) Clause (b) of section 3 shall be deemed to have come into force on the 1st day of April, 1959.
1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws Second Amendment Order, 1969.
2.- [The amendments made by these sections have already been incorporated in the principal Act viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
3.- [The amendments made by these sections have already been incorporated in the principal Act viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
4. Validation of levy and collection of certain taxes.- Notwithstanding anything contained in any judgment, decide or order of any Court, all taxes leviable for any period before the 1st day of April, 1959 under the provisions of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939) and of the rules made thereunder but levied or collected or purporting to have been levied or collected in pursuance of the proviso to sub-section (1) of section 61 or any other provision of the principal Act on or after the 1st day of April, 1959 and before the date of the publication of this Act in the *Fort St. George Gazette shall for all purposes be deemed to be and to have always been validly levied or collected; and accordingly-
(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the any or collection of such taxes 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 against the State Government of any person, or authority whatsoever for the refund of any taxes so paid; and
(c) no Court shall enforce any decree or order directing the refund of any taxes so paid:
Provided that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this Act had not been passed.
* Now the Tamil Nadu Government Gazette.