telangana act 017 of 1982 : Taxation Offences (Inapplicability of Limitation) Act, 1982

Taxation Offences (Inapplicability of Limitation) Act, 1982

TELANGANA ACT 017 OF 1982
01 June, 2016

Section 1. Short title and commencement

(1) This Act may be called the 2Telangana Taxation Offences (Inapplicability of Limitation) Act, 1982.

(2) It shall come into force on such date as the State Government may, by notification publish in the 2Telangana Gazette, appoint.

Section 2. Chapter XXXVI of Code of Criminal Procedure, 1973 not to apply to certain offences

Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973, shall apply to,

(i) any offences punishable under any of the enactments 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.

Section 3. Power of Government to amend the Schedule

(1) The State Government may, by notification, published in the 3Telangana Gazette, add to, alter or amend the Schedule and on any such notification being issued, the Schedule shall be deemed to be amended accordingly;

Provided that any notification to add to, alter or amend the Schedule shall be issued only after obtaining the concurrence of the Central Government.

(2) Every notification issued under this section shall, immediately after it is issued, be laid before each House of the State Legislature if it is in session and if it is not in session, in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two succesive sessions and if, before the expiration of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the notification, or in the annulment of the notification, the notification shall, from the date on which the modification or annulment is notified in the 4Telangana Gazette, have effect only in such modified form or shall stand annulled, as the case may be, so however that any such modification or annulment shall be without prjudice to the validity of anything previously done under that notification.

THE SCHEDULE.

(SEE SECTION 2)

1. 5The Andhra Pradesh General Sales Tax Act, 1957 (Act VI of 1957).

1. The Andhra Pradesh Taxation Offences (Inapplicability of Limitation) Act, 1982 received the assent of the President on the 15th December, 1982. The said Act in force in the combined State, as on 02.06.2014, has been adapted to the State of Telangana, under section 101 of the Andhra Pradesh Reorganisation Act, 2014 (Central Act 6 of 2014) vide the Telangana Adaptation of Laws Order, 2016, issued in G.O.Ms. No. 45, Law (F) Department, dated 01.06.2016.

2. Substituted by G.O.Ms. No. 45, Law (F) Department, dated 01.06.2016.

3. Substituted by G.O.Ms. No. 45, Law (F) Department, dated 01.06.2016.

4. Substituted by G.O.Ms. No. 45, Law (F) Department, dated 01.06.2016.

5. Please see the relevant provisions of the VAT Act, 2005 (Act No. 5 of 2005) wherein the Act VI of 1957 was repealed and VAT Act is partly repealed by GST Act 23 of 2018.