Tamil nadu act 003 of 1969 : Tamil Nadu General Sales Tax (Second Amendment) Act, 1969

Preamble

Tamil Nadu General Sales Tax (Second Amendment) Act, 1969*

1[Tamil Nadu Act No. 3 of 1969]2[5th March, 1969]

An Act further to amend the 1[Tamil Nadu] General Sales Tax Act, 1959

Be it enacted by the Legislature of the 3[Stace of Tamil Nadu] in the Twentieth Year of the Republic of India as follows:-

* Received the assent of the Governor on the 4th March, 1969, first published in the Fort St. George Gazette on the 5th March, 1969 (Phalguna 14, 1890)

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 For Statement of Objects and Reasons, see Fort St. George Gazette Extraordinary, died the 27th January, 1969, Part IV Section 3, page 4.

3 This expression was substituted for the excision "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.

Section 1. Short title

1. Short title.- This Act may be called the 1[Tamil Nadu] General Sales Tax (Second Amendment) Act, 1969.

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.

Section 2. Net turnover under Madras to IX of 1939 to include duty

2. Net turnover under Madras to IX of 1939 to include duty.- Notwithstanding anything contained in the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939) and the Madras General Sales Tax (Turnover and Assessment) Hides, 1939, clause (i) of sub-rule (1) of rule 5 of the and rules shall be deemed to have been omitted during the period commencing on the 5th January, 1957 and ending with the 31st March, 1959 and for the purposes of the said Act and rules, net turnover shall be deemed always to have included the excise duty, if any, paid by a dealer to the Central Government in respect of the goods sold by him.

Section 3. Taxable turnover under Tamil Nadu Act 1 of 1959 to include excise duty

3. Taxable turnover under 1[Tamil Nadu Act] 1 of 1959 to include excise duty.- Notwithstanding anything contained in the 2[Tamil Nadu] General Sales Tax Act, 1959 (2[Tamil Nadu] Act 1 of 1959) and in the 2[Tamil Nadu] General Sates Taxi Rules, 1959, clause (f) of rule 6 of the said rules shall be deemed to have been omitted during the period commencing on the 1st April, 1959 and ending with the 31st March, 1966 and for the purposes of the said Act and rules, taxable turnover shall include and shall be deemed always have included the excise duty, if any, paid by a dealer to the Central Government in respect of the goods sold by him.

1 This expression was substituted for the expression "Madras Act" by paragraph 3 of the Tamil Nadu Adaptation of Laws Order, 1970.

2 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.

Section 4. Validation of levy and collection of tax

4. Validation of levy and collection of tax.- Notwithstanding anything contained in any judgment, decree or order of any Court or other authority, any tax levied or collected of purporting to have been levied or collected for the period commencing on the 5th January, 1957 and ending with the 31st March, 1966, shall, for all purposes, be deemed to be, and to have always been validly levied or collected in accordance with law as if this Act had been in force at all material times when such tax was levied or collected and accordingly,-

(a) all acts, proceedings, or things done or taken by any authority or officer or person in connection with the levy or collection of such tax 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 for the refund of any tax so paid; and

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

Section 5. [Repeal]

5. [Repeal].- *[* * *]

* The Madras General Sales Tax (Fifth Amendment) Ordinance, 1968 (Madras Ordinance 5 of 1968), is hereby repealed

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