Tamil Nadu Sales Tax (Surcharge) Amendment Act, 1989*
| [Tamil Nadu Act No. 20 of 1989] | [25th May, 1989] |
An Act further to amend the Tamil Nadu Sates Tax (Surcharge) Act, 1971
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fortieth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 25th May, 1989 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Sales Tax (Surcharge) Amendment Act, 1989.
(2) It shall be deemed to have come into force on the 1st April, 1989.
2. Amendment of section 1.- In section 1 of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act, 24 of 1971) (hereinafter referred to as the principal Act), for sub-sections (3), (4) and (5), the following sub-section shall be substituted, namely:-
"(3) This Act shall be deemed to have come into force on the 1st April, 1989."
3. Amendment of section 2.- In section 2 of the principal Act-
(1) clause (a) shall be omitted;
(2) for clause (c), the following clause shall be substituted, namely-
"(c) ‘local authority’ means-
(i) the Municipal Corporations of Madras, Madurai, Coimbatore or any other Municipal Corporation that may be constituted under any law for the time being in force, or
(ii) a Municipal Council constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920), or
(iii) a township committee constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920), or the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958), or the Mettur Township Act, 1940 (Tamil Nadu Act XI of 1940), or the Courtallam Township Act, 1954 (Tamil Nadu Act XVI of 1954), or the Bhavanisagar Township Act, 1954 (Tamil Nadu Act XV of 1954), or under any other law for the time being in force, or
(iv) a panchayat union council or a panchayat constituted under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1954).
4. Amendment of section 3.- In section 3 of the principal Act-
(1) in sub-section (1),-
(a) for the expression "within the limits of the area in which this Act is in force shall, on and front the date of the commencement, of this Act, pay a surcharge on such tax at the rate of five per cent of such tax", the following shall be substituted, namely:-
"shall pay a surcharge on such tax,-
(i) at the rate of ten per cent off such fax in the Municipal Corporations of Madras, Madurai, Coimbatore or any other Municipal Corporation that may be constituted under any law for the time being in force and Municipalities which have been declared to be Municipalities of the Special Grade by the Government for the purpose of Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).
(ii) at the rate of eight par cent of such tax in all other areas.";
(b) the first proviso shall be omitted;
(c) in the second proviso, for the words "Provided further", the word; "Provided" shall be substituted;
(2) after sub-section (1), the following sub-section shall be inserted, namely:-
"(1-A) The proceeds in any year of any surcharge under sub-section (1) so collected, shall be paid to be local authority concerned after deducting towards the expenses incurred by the Government such percentage of the proceeds as the Government may fix."
5. Omission of section 3-A.- Section 3-A off the principal Act shall be omitted.
6. Amendment of section 6.- In section 6 of the principal Act, the words "or additional surcharge" occurring in two places, shall be omitted.