Tamil nadu act 018 of 1966 : Tamil Nadu General Sales Tax (Second Amendment) Act, 1966

Preamble

1[Tamil Nadu] General Sales Tax (Second Amendment) Act, 1966*

1[Tamil Nadu Act No. 18 of 1966]2[24th November, 1966]

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 Seventeenth Year of the Republic of India as follows:-

1 These words were substituted for the word "Madras" 5 by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

2 For Statement of Objects and Reasons, see Fort St. George Gazette Extraordinary, dated the 28th October, 1966, Part IV-Section 3 page 645.

3 This expression was substituted for the expression "State of 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 22nd November, 1966, first published in the Fort St. George Gazette Extraordinary, on the 24th November, 1966 (Agrahayana 3, 1888)

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] General Sales Tax (Second Amendment) Act, 1966.

(2) Section 2 shall to doomed to have come into force on the 1st day of April, 1959.

1 These words were substituted for the word "Madras" 5 by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

Section 2. Definitions

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

Section 3. Validation of ??? and ??? of certain ???

3. Validation of ??? and ??? of certain ???.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority, no assessment, re-assessment, levy or collection of any tax or penalty made or purporting to have been made under the provisions of section 16 of the principal Act before the date of the publication of this Act in the *Fort St. George Gazette shall be deemed to be invalid or ever to have been invalid on the ground only that such assessment, re-assessment, levy or collection was not in accordance with law and such tax or penalty assessed, re-assessed, levied or collected or purporting to have been assessed, re-assessed, levied or collected shall, for all purposes, be deemed to be and always to have been validly assessed, re-assessed, 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 assessment; re-assessment, levy or collection of such tax or penalty 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 or any person or authority whatsoever for the refund of any tax or penalty so paid, and

(c) no court shall enforce any decree or order directing the refund of any tax or penalty so paid.

* Now the Tamil Nadu Government Gazette.

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