Tamil nadu act 012 of 1968 : Tamil Nadu General Sales Tax (Third Amendment) Act, 1968

Preamble

1[Tamil Nadu] General Sales Tax (Third Amendment) Act, 1968*

1[Tamil Nadu Act No. 12 of 1968]2[16th September, 1968]

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 Nineteen Year of the Republic of India as 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 14th September, 1968, first published in the Fort St. George St. Gazette Extraordinary, on the 16th September, 1968 (Bhadra 25, 1890)

2 For Statement of Objects and Reasons, see Fort St. George Gazette Extraordinary, dated the 17th August, 1968, Part IV-Section 3, II page 39.

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.

Section 1. Short title

1. Short title.- This Act may be called the 1[Tamil Nadu] General Sales Tax (Third Amendment) Act, 1968.

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

2.- [The amendments made by these sections have already been incorporated in the principal Act, viz., Tamil Nadu Act 1 of 1959.]

Section 3

3.- [The amendments made by these sections have already been incorporated in the principal Act, viz., Tamil Nadu Act 1 of 1959.]

Section 4

4.- [The amendments made by these sections have already been incorporated in the principal Act, viz., Tamil Nadu Act 1 of 1959.]

Section 5. Validation

5. Validation.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority, all taxes levied or collected or purporting to have been levied or collected under the principal Act before the date of the publication of this Act in the *Fort St. George Gazette, in respect of any Hindu undivided family, firm or other association of persons, after its partition or dissolution, as the case may be, shall for all purposes be deemed to be, and to have always been, validly levied or collected in accordance with law as if section 3 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, 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;

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

* Now the Tamil Nadu Government Gazette.

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