'THE GENERAL SALESTAX (REVIVAL AND SFECIAL PROVISIONS) ACT, 1\:.171
Preamble.
SectiOns
(Ac~ 14 of 1971)
CONTENTS
1. Short title, extent and commencement.
2 Interpretation
3 Revival of Madras Act IX of U:l39 and rule:, mdde thereunder for certa111 purposes.
4 Special provisions 111 respect of tax on sales of tea and rubber.
5 AdJustment of tax already collected.
6. Savmg.
THE MADRAS GENERAL SALESTAX (REVIVAL
AND SPECIAL PROVISIONS) ACT, 1971 * (Act 14 of 1971)
An Act to revive the Madras General Salcstax Act, 1939 (Madras Act IX of 1939), and to make certain special pro- visions for the levy of tax on the sales of tea and rubber made in the Malabar district referred to m sub-section (2) of section 5 of the State Re- organisation Act, 1956, during the period commencing on and from the 1st day
of April, 1951 and ending with the
30th day of September, 1957
Preamble.-WHEREAS the Madras General Salestax Act, ; 939 (Madras Act IX of 1 CJ39), as m force m the Malabar c.hstnct referred to 111 sub-sectwn (2) of sectwn 5 of the States Reorgamsahon Act, Ul56 (Central ·Act 37 of Hl56), was 1 epealed by sectwn 15 of the Travancore-Coch111 General Sales- tax (Amendment) Act, 1957 (12 of 1957);
• Published m the Gazette Extraordmary No. 255, dated 22nd Mooy
1971
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AND WHEREAS rt has become necessary, m the hght oi the deciSIOn of the Supreme Court m Civil Appt:>als Nos. 107 4 to 1088 of 1963, to revive the said Madras Act for the purposes of the levy, assessment, re-assessment and col- tectwn (mcludmg appeals, reviews and reviSions) of tax under :hat Act m respect of the sales of tea and rubber made runng the penod commencmg on and from the 1st day of Apnl, 1951 and endmg with the 30th day of September, 1957, and to make certam special provisions m respect of such levy, assessment, re-assessment and collectiOn ,
BE it enacted m the Twenty-second YeJr of the Republic uf India as follows .-
1. Short title, extent and commencement.-(1) This Act may be called the Madras General Salestax (Revival and Special Provisions) Act, 1971.
(2) It extends to the whole of the Malabar distnct 1 eferred to m sub-sectwn (2) of sectwn 5 of the States Re- orgamsahon Act, Hl56 (Central Act 37 of 1856).
(3) Sectwn 3 shall be deemed to have come mto force l•n the 1st day of October, 1957 and the remammg provisiOns d this Act shdll be deemed to have come mto force on the 1st day of Apnl, 1951.
2 Interprctation.-All expressiOns used but not defined m this Act and defined m the Madras General Salestax Act, !939 (Madras Act IX of 1939), shall have the meamngs res- pectively assigned to them m that Act.
3. Revival of i\'ludras Act IX of 1939 and rules made thereunder for certain purposes.-The Madras General Sales- tax Act, 1939 (l\tladrds Act IX of 1939) (heremafter referred to as the Madras Act) and the rules made thereunder are hereby revived and shall be, and shall be deemed always to have been, m force to the extent and subJect to the special pro- vrswns heremafter contamed, for the purpose5 necessary for, Jr ancillary to, the levy, assessment, re-assessment and col- lectiOn (mcludmg appeals, revrews and revrswns) of tax on 1 he sales of tea and rubber made dunng the penod commenc- mg on and from the 1st day of Apnl, Hl51 and endmg wrth the 30th day of September, 1957.
• 4. Special provisions in respect of tax on sales of tea and rubber.-(!) Notwtthstandmg anythmg contamed m the
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Madras Act or m the rules made thereunder, the following provrswns shall apply m respect of the tax on the sales of \Pa and rubber made dunng the penod commencmg on and from the 1st day of Apnl, 1951 and endmg wrth the 30th day of September, 1957.
(2) The tax under the Madras Act shall be levred front every dealer who rs not exempt irom taxatiOn under sub- -lfl.
5ectron (3) of sectiOn 3 of the Madrds Act, at every pomt of sale, at the rate of 1 ::i525 per cent (one and nmt~-srxteenth per cent) of the amount for whrch tea and rubber were sold dunng the penod commencmg on and from the 1st day of Apnl, 1!)51 and endmg w1th the :31st day of March, 1V57, and at two per cent thereafter
Provrded thdt rf any tdx has already been pard m pursu- ance of any assessment under the Madras Act and the rules made thereunder, the tax so pard shall be adJusted JS pro- urded rn sectiOn 5 towdrds the tax payable under thrs Act
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Explanation.-For the removal of doubts, rt rs hereby declared thdt nothrng m clause (v) of sectiOn 5 of the Madras Act before rts amendment by the Madras General 3ale:>1.:tx ITh1rd Amendment) Act, 1956 (Madras Act XV of 1 956), shall apply, or shall be deemed ever to hdve applled, m respect of sales to whrch thrs Act applles
(3) Every dealer m tea or rubber who ·fs not exempt from taxatwn under sub-sectron (3) of sectiOn 3 of the Madras Act shall, wrthm a penod of nmety days from the date of publication of thrs Act m the Gazette, apply to the assessmg authonty or any other officer who may be authorrsed by 1he Government m thrs behalf by notrficatwn m the Gazette, for assessment or re-assessment under the provrswn:; of thr::. Act wrth a correct and complete return of h1s turnover of sales of tea or rubber
(4) In case any dealer farls to apply or file the return as provrded m sub-sechon (3), the assessrng authonty or the officer authorrsed by the Government under that sub- sectiOn shall, after makmg such enqwry as rt or he deems necessary and after grvmg the dealer an opportumty of bemg heard, assess the dealer to the best of its, or hrs Judgment.
(5) Notwrthstandrng any provrsrons regardmg hmrtatron in the Madras Act or in the rules made thereunder, the ,tax due under th1s Act may be lev1ed, assessed or re-assessed
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w1thm a penon of three years from the ddle of pubhcation of thl'> Act 111 the Gazette and recovered In the manner pro- VIded under the Madras Act and the rules made thereunder
5 Adjustment of tax already collected.-(1) The amount of tax on the sale of tea ·or rubber made dunng the penod commencmg on and from the 1st day of Apnl, 1951 and endmg With the 30th day of September, E)57, collected from any dcdler. under the Madras Act or under the General Sales- t,1x Act, 1125 (XI of 1125 ), shall be adJusted towards the tax due from him on such sale as a result of assessment or re- assessment 111 Jccordc1nce wilh the provisiOns of th1s Act
(2) If such tdx collected under the Madras Act or under the General Salestax Act, 1125 (XI of 1125), from <· dealer 1s less than the amount of tax due under the pro- VISIOns of th1s Act, only the balance shdll be recovered from him, and If the tax so collected IS m excess, such excess :-;hall be refunded to him
G Saving.-Nothmg contamed m th1s Act shall render ;my person hable to be convicted of an offence m respect of anythmg done or omitted to be done by him before the date of publicatiOn of this Act m the Gazette, If such act or omissiOn would not be an offence under the Madras Act but for the provisions of this Act .
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