Tamil Nadu General Sales Tax (Second Amendment) Act, 1997*
| [Tamil Nadu Act No. 12 of 1997] | [20th February, 1997] |
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 Forty-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 20th February, 1997 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 (Second Amendment) Act, 1997.
(2) It shall come into force at once.
2. Amendment of section 24.- In section 24 of the Tamil Nadu General Sales Tax Act, 1959,-
(1) in sub-section (3), in the second proviso,-
(a) for the words "any order of assessment under this Act" the words "any order of assessment or revision of assessment under this Act" shall be substituted.
(b) for the words as if such amount had been the subject matter of the appeal for revision the words as if such amount had been specified in the order of assessment or revision of assessment, as the case may be shall be substituted.
3. (a) in sub-section (4), for the words, from the date of the order of assessment or revision of assessment or order passed in appeal, revision or review, the words "from the date of the order of assessment or revision of assessment and in the case of order passed in appeal, revision or review, within a period of ninety days from the date of receipt of the order" shall be substituted;
(b) after sub-section (4), the following Explanation shall be added, namely:-
"Explanation.-For the purpose of this section, the expression "order passed in appeal, revision or review", shall not include an order passed in such appeal, revision or review with direction to make fresh assessment order.