Tamil nadu act 009 of 1957 : Tamil Nadu Plantations Agricultural Income-Tax (Amendment) Act, 1957

Preamble

[1[Tamil Nadu] Plantations Agricultural Income-Tax (Amendment) Act, 1957]*

1[Tamil Nadu Act No. 9 of 1957]2[13th September, 1957]

An Act further to amend the 1[Tamil Nadu] Plantations Agricultural Income-tax Act, 1955,*

Whereas it is ex pendent further to a mend the 1[Tamil Nadu] Plantations Agricultural Income-tax Act, 1955*, 1[Tamil Nadu Act V of 1955], for the purposes hereinafter appearing;

Be it enacted in the Eighth 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 Aemndment) Order, 1969.

2 For Statement of Objects and Reasons, see Fort St. George Gazette, Part IV-A, Extraordinary, dated the 20th July, 1957, Pages 24-25.

* Now the Tamil Nadu Agricultural Income-tax Act, 1955.

* Now the Tamil Nadu Government Gazette.

* Received the assent of the Governor on the 5th September, 1957; first published in the ??? George Gazette Extraordinary on the 13th September, 1957.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] Plantations Agricultural Income-tax (Amendment) Act, 1957.

(2) It shall be deemed to have come into force on the 1st day of April, 1957.

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 Aemndment) Order, 1969.

Section 2

2.- (1) The amendment made by sub-section (1) of Section 2 has been incorporated in the principal Act (Tamil Nadu Act V of 1955).

(2) Any assessment completed before this Act is published in the *Fort St. George Gazette may be reopened and assessment made at the rates applicable to such a case under the 1[Tamil Nadu] Plantations Agricultural Income-tax Act, 1955 *(1[Tamil Nadu] Act V of 1955), as amended by this Act.

* Now the Tamil Nadu Government Gazette.

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 Aemndment) Order, 1969.

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