Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1987*
| [Tamil Nadu Act No. 36 of 1987] | [4th August, 1987] |
An Act further to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Thirty-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 31st July, 1987 and published in the Tamil Nadu Government Gazette, Extraordinary, No. 485, dated August 4, 1987.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1987.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Insertion of new section 8-A in Tamil Nadu Act 13 of 1974.- After section 8 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974) (hereinafter referred to as the principal Act), the following section shall be inserted, namely:-
"8-A. Application for fitness certificate not to be entertained.-Notwithstanding anything contained in section 8 or in the Motor Vehicles Act, no application for the grant or renewal of fitness certificate in respect of a transport vehicle under the said Motor Vehicles Act shall be entertained unless the tax due under this Act in respect of such vehicle has been paid."
3. Amendment of section 13, Tamil Nadu Act 13 of 1974.- In section 13 of the principal Act; after sub-section (2), the following sub-section shall be added, namely:-
"(3) Where any penalty is paid or collected-
(a) by mistake, or
(b) in excess of or
(c) when such penalty is not due,
the penalty so paid or collected shall be refunded to such person, in such manner and subject to such conditions as may be prescribed.