Tamil Nadu Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1995*
| [Tamil Nadu Act No. 12 of 1995] | [5th July, 1995] |
An Act further to amend the Tamil Nadu Tax on Professions, Trades, Callings ant Employments Act, 1992
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-sixth Year of the Republic of India as follows.
* Received the assent of the Governor on the 5th July, 1995 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1995.
(2) Section 3 shall be deemed to have come into force on the 1st day of April, 1994 and the other provisions of this Act shall come into force at once.
2. Insertion of new section 28-A.- After section 28 of the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 (Central Act ??? of 1992) (hereinafter referred to as the principal Act), the following section shall be inserted, namely:-
"28-A. Power to amend Schedule.-(1) The State Government may, by notification, alter, amend or add to the Schedule or omit any of the entries specified in the Schedule.
(2) Where a notification has been issued under sub-section (1), there shall the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the State Government, to give effect to the alteration, amendment, addition or omission, as the case may be, made in the Schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law whether with or without modifications, but without prejudice to the validity of any thing previously done thereunder:
Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session such a Bill shall be introduced in the Legislative Assembly during that session:
Provided further that where for any reason a Bill as aforesaid does not become law withes six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
(3) All references made in this Act to the Schedule shall be consider as relating to the Schedule as for the time being amended in ??? of the powers inferred by this section."
3. Amendment of Schedule.- In the Schedule to the principal Act,-
(1) for serial number 8 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
"8. Dealers registered under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) and whose annual gross turnover of all sales or all purchases is-
| (i) Less than Rs. 1,00,000 .. .. .. .. | 30 | 60 |
| (ii) Rs. 1,00,000 or more, but less than Rs. 2,00,000 | 60 | 120 |
| (iii) Rs. 2,00,000 or more, but less than Rs. 3,00,000 | 120 | 940 |
| (iv) Rs. 3,00,000 or more, but less than Rs. 5,00,000 | 240 | 300 |
| (v) Rs. 5,00,000 or more, but less than Rs. 7,50,000 | 300 | 360 |
| (vi) Rs. 7,50,000 or more, but less than Rs. 10,00,000 | 360 | 360 |
| (vii) Rs. 10,00,000 or more, but less than Rs. 15,00,000 | 540 | 600 |
| (viii) Rs. 15,00,000 of more, but less than Rs. 20,00,000 | 600 | 690 |
| (ix) Rs. 20,00,000 or more .. .. .. .. | 690 | 720" |
(2) for serial number 10 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
"10. Employer of establishment as defined in the Tamil Nadu Shops and Establishments Act, 1947 (Tamil Nadu Act XXXVI of 1947) who are not dealers covered by entry 8, such employer of establishments-
| (i) Where more than two, but not exceeding five employees are employed. | 100 | 750 |
| (ii) Where more than five, but not more than ten employees are employed. | 250 | 1,020 |
| (iii) Where more than ten employees are employed. | 1,000 | 1,020 |
(3) in serial number 14, under the heading "Lorry, truck, or bus", in column (2), against item (i), for the figure "300", the figure "150" shall be substituted.