1[Tamil Nadu] General Sales Tax (Turnover and Assessment) Rules Validation Act, 1959*
| 1[Tamil Nadu Act No. 27 of 1959]2 | [2nd March, 1960] |
An Act to validate the Madras General Sales Tax (Turnover and Assessment) Rules, 1939
Whereas it is expedient to validate the Madras General Sales Tax (Turnover and Assessment) Rules, 1939;
Be it enacted in the Tenth 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 19th February, 1960, first published in the Fort St. George Gazette on the 2nd March, 1960 (Phalguna 12, 1881)
2 For Statement of Objects and Reasons, see Fort St. George Gazette Extraordinary, dated the 8th December, 1959, Part IV-A, pages 351-352.
1. Short title.- This Act may be called the 1[Tamil Nadu] General Sales Tax (Turnover and Assessment) Rules Validation Act, 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. Validation of the Madras General Sales Tax (Turnover and Assessment) Rules.- (1) Notwithstanding anything contained in any judgment, decree or order of any Court, no provision of the Madras General Sales Tax (Turnover and Assessment) Rides, 1939, made under the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), shall be deemed to be invalid or ever to have been invalid merely by reason of the fact that the said rules or any provision thereof were or was not made after previous publication for a period of not less than four weeks as required by sub-section (4) of section 19 of the said Act, and all taxes levied or collected or purporting to have been levied or collected in pursuance of the said rules 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 levy 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 or 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.
(2) For the removal of doubts, it is hereby declared that nothing contained in sub-section (1) shall be deemed to revive the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, which have been superseded in Revenue Department Notification S.R.O. No. A-1941 of 1959, dated the 28th March, 1959, published at pages to 280 of the Rules Supplement to Part I of the *Fort St. George Gazette, dated the 1st April, 1959.
* Now the Tamil Nadu Government Gazette.
3.- [The amendment made by this section has already ??? incorporated in Tamil Nadu Act I of 1957.]