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THE MADRAS GENERAL SALES TAX (TURNOVER
AND ASSESSMENT) RULES VALIDATION ACT, 1963
Preamble.
Sections.
I. Short title. (Act 13 of 1963) CoNTENTS
2. Vahdation of the Madra~ General Sales Tax (Turnover and Assessment) Rules, 1939.
ACT 13 OF 1963 *
THE MADRAS GENERAL SALES TAX (TURNOVER
AND ASSESSMENT) RULES VALIDATION
ACT, 1963
An Act to valzdate the Madras General Sales Tax (Turnover and Assessment) Rules, 1939.
Preamble.-WHEREAS it is expedient to validate the Madras General Sales Tax (Turnover and Assessment) Rules, 1939; BE it enacted in the Fourteenth Year of the Republic of lr.dia as follows:-
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1. Short tztle. -This Act may b:! called the Madras General Sales Tax (Turnover and Assessment) Rules Validation Act, 1963. I
2. Valzdatzon of the A1adras General Sales Tax (Turnover and Assess- 'J ment) Rules, 1939.-( l) Notwithstandmg anything contained in any judgment. decree or mder of any court, no provzszon of the Madras General Sale~ Tax (Turnover and Assessment) Rules, 1939, made under the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), shall, in zts apphcatzon to the Malabat dzstnct referred to in sub-section
(2) of section 5 of the States Reorgamsatzon Act, 1956 (Cer.tral Act 37 of 1956), be deemed to be mvahd or ever to have been invalid merely by reason of the fact that the sa1d rule~ or any portion thereof were, or was not made after previous publicatzon for a period of not less than fou; weeks as reqmred by sub-sectiOn (4) of section 19 of the sazd ~ Act, a
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nd adll.taxes levzed orfcohllectedd or
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purphort
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ing/o ha
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ve been Ievzebd f or co ecte 111 pursuance o t e sat ru cs s a , 10r a purposes; e * Received the assent of the Governor on 4th March 1963. Publi- shed in the Gazette Exttaordmary, dated 4th March 1963.
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deemed to be, and to have always been, vahdly levied or collf'cted, and accordingly-
( a) all acts, proceedmgs or thmgs done or taken by the Government or by any officer of the Government or by any other authonty in connection Wiih the levy or collec- tion of such taxes shall, for all purpose~, be deemed to be, and to have always been, done, or taken in accor- dance with law,
(I>) no ~u1t or other proceeding shall be maintained or con- tmued in any court against the Government or any
person or authonty \\ hatsoever f01 the refund of any taxe~ so paid, and
(c) no court shall enforce any decree or order directmg the refund of any taxes so paid :
Provided that no act or omission on the part of any pe1 son !>hall be punishable as an offence \vhich would not have been so punishable 1f this Act had not been passed:
(2) For the removal of doubt~, it IS hereby d(clared that nothing contained m sub-section (I) shall be deemed to 1evive the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, wluch have been superseded on the extension of the Travancore-Cochin General Sales Tax Rules, 1950, to the Malabar D1strict referred to m sub-section (2) of sect~on 5 of the States Reorganisation Act, 1956 (Central Act 37 of 1956) by not1ficat10n III No. I-Il-10674j57JRD-3, dated 28th September, 1957, published in the Kerala Gazette E"tJa- OJdmary No. 108, dated 30th September, 1957.
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