Tamil Nadu Motor Vehicles Taxation (Second Amendment) Act, 1986*
| [Tamil Nadu Act No. 55 of 1986] | [12th August, 1986] |
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 12th August, 1986 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 (Second Amendment) Act, 1986.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 8, Tamil Nadu Act, 13 of 1974.- To 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 proviso shall be added, namely:-
"Provided that in the case of transport vehicles in respect of which temporary permits are granted under the Motor Vehicles Act (other than stage carriages in respect of which temporary permits are granted for any period exceeding forty-five days) the tax due under this Act shall be paid on the date of commencement of the quarter.".
3. Amendment of section 13, Tamil Nadu Act 13 of 1974.- In section 13 of the principal Act,-
(i) in sub-section (1), after the words "shall be payable", the words "on an application made within such period as may be prescribed and" shall be inserted;
(ii) in sub-section (2), for he words "shall be refunded", the words "shall, on an application made within such period, be refunded" shall be substituted.
4. Amendment of section 14 Tamil Nadu Act 13 of 1974.- In ???
5. Insertion of new section 15-A in Tamil Nadu Act 13 of 1974.- After section 15 of the principal Act, the fallowing section shall be inserted, namely:-
"15-A. Recovery of tax which escaped payment.- Where for any reason, the whole or any portion of the tax which would have been payable in respect of any motor vehicle under this Act for any period has not been paid, the licensing officer may, at any time, within a period of five years from the expiry of the period to which the tax relates, and after issuing a notice to the registered owner or the person having possession or control of the motor vehicle and making such inquiry as he may consider necessary, direct such owner or other person to pay the whole or any portion of such tax, which has not been paid:
Provided that in computing the period of five years for the purpose of this section, the period or periods, if any, during which the collection of such tax has been stayed by an order of any court shall be excluded.".
6. Insertion of new section 18-A in Tamil Nadu Act 13 of 1974.- After section 18 of the principal Act, the following section be inserted, namely:-
"18-A. Seizure and detention of motor vehicles pending production of proof of payment of tax.-Any officer of the Transport Department not below the rank of a Motor Vehicles Inspector. Grade II, or any police officer in uniform not below the rank of a Sub-Inspector may, if he has reason to believe that any motor vehicle is used or kept for use in the State without paying the tax due is respect of that vehicle under this Act, seize and detain that vehicle and make arrangements for the temporary safe custody of that vehicle pending production of proof of payment of the tax due in respect of that vehicle under this Act.".
7. Amendment of section 20, Tamil Nadu Act 13 of 1974.- To section 20 of the principal Act, the following shall be added at the end, namely:-
"A notification with respect to matters specified in clause (1) may be issued so as to have retrospective effect from a date earlier than the 1st April, 1974.".
8. Insertion of new sections 20-B and 20-C in Tamil Nadu Act 13 of 1974.- After section 20-A of the principal Act, following sections shall be inserted, namely:-
"20-B. Appeal.-Any person who is aggrieved by an of the licensing officer made under this Act may appeal to authority within such time and in such manner as may be prescribed.
20-C. Revision.-(1) The State Transport Commissioner may either on his own motion or on an application made by any aggrieved person, call, for and examine the record of any authority subordinate to him in respect of any proceeding under this Act not being a proceeding in respect of which an appeal is provided for by this Act, for the purpose of satisfying himself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed thereon; and if, in any case it appears to the State Transport Commissioner that any such proceeding, decision or order should be modified, annulleds reversed or remitted for reconsideration, he may pass orders accordingly:
Provided that the State Transport Commissioner shall not pass any order prejudicial to any party unless he has been given a reasonable opportunity of being heard.
(2) An application under sub-section (1) shall be made in such manner, as may be prescribed, within thirty days from the date of receipt of the order to which the application relates to.".
9. Amendment of section 24, Tamil Nadu Act 13 of 1974.- In sub-section (2) of section 24 of principal Act,-
(i) after clause (c), the following clause shall be inserted, namely:-
"(cc) the period within which an application for refund shall be made under sub-section (1) or sub-section (2) of section 13 and he manner in which and the conditions subject to which such refund shall be made under sub-section (2) of the said section 13;";
(ii) after clause (e), the following clauses shall be added, namely:-
"(f) the authority to which, the time within which and the manner in which an appeal may be made under section 20-B;
(g) the manner in which an application for revision may be made under sub-section (1) of section 20-C.".