Tamil Nadu Salas Tax (Surcharge) Repeal Act, 1996*
| [Tamil Nadu Act No. 30 of 1996] | [8th September, 1996] |
An Act to Repeal the Tamil Nadu Sales Tax (Surcharge) Act, 1971
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 8th September, 1996 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Salas Tax (Surcharge) Repeal Act, 1996.
(2) It shall be deemed to have come into force on the 17th day of July, 1996.
2. [Repeal].- *[* * *]
* The Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act ???) (hereinafter referred to as the said Act) is hereby repealed.
3. Validation.- Notwithstanding the repeal of the said Act by this Act, and notwithstanding anything contained in any judgment decree or order of any court or other authority, no assessment, re-assessment, levy or collection of any tax made or purporting to have been made under the provisions of the said Act, at any time between the 17th July, 1996 and the date of publication of this Act in the Tamil Nadu Government Gazette, shall be deemed to be invalid or ever to have been invalid on the ground only that such assessment, re-assessment, levy or collection was not in accordance with law and such tax assessed, re-assessed, levied or collected or purporting to have been assessed, re-assessed, levied or collected shall, for all purposes, be deemed to be, and always to have been validly assessed, re-assessed, levied or collected, and accordingly,-
(a) all acts, proceedings or things done or taken by the State Government or by any other authority in connection with the assessment, re-assessment, levy or collection of such tax, 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, whether for the refund of any tax so paid; and
(c) no court shall on force any decree or order directing the refund of any tax so paid.