Tamil Nadu Taxation Laws (Inapplicability of Limitation) Act, 1985*
| [Tamil Nadu Act No. 43 of 1985] | [23rd September, 1985] |
An Act to provide for the inapplicability of the provisions of Chapter XXXVI of the Code of Criminal Procedure, 1973 to offences under certain taxation laws in the State of Tamil Nadu
Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-sixth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 16th September, 1985 and published in the Tamil Nadu Government Gazette, Extraordinary, No. 374, dated September 23, 1985.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Taxation Laws (Inapplicability of Limitation) Act, 1985.
(2) It shall come into force on such date as the State government may, by notification, appoint.
2. Chapter XXXVI of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) not to apply to certain offences.- Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) shall apply to-
(i) any offence punishable under any of the enactment specified in the Schedule; or
(ii) any other offence, which under the provisions of that Code, may be tried along with such offence,
and every offence referred to in clause (i) or clause (ii) may be taken cognizance of by the court having jurisdiction as if the provisions of that Chapter were not enacted.
Schedule
The Schedule
1. The Tamil Nadu Betting Tax Act, 1935 (Tamil Nadu Act XX of 1935).
2. The Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939).
3. The Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).
4. The Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961).
5. The Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970).
6. The Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act 24 of 1971).
7. The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Acts, 1981 (Tamil Nadu Act 6 of 1981).