Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1993*
| [Tamil Nadu Act No. 15 of 1993] | [7th May, 1993] |
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 Forty-fourth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 7th May, 1993 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1993.
(2) It shall come into force at once.
2. Amendment of section 10-A.- In section 10-A of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974), in sub-section (1),-
(1) after the words "from time to times levy", the words "whet her prospective or retrospectively," shall be inserted;
(2) after the proviso, the following proviso shall be added, namely:-
"Provided further that a notification under this sub-section may be issued so as to have retrospective effect from a date not earlier than the 1st April, 1992".