Tamil Nadu act 014 of 1966 : The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966

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Act 14 of 1966

Keyword(s):

Tobacco, Transferred Territory

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362 ' (rr~n,,y~erfid Territory) LtrxUrv Tax on 11966 : T^* K Act; 14 r ~ b acco ( Va lida tion)

%[TAMIL NADU] ACT No, 14 OB 19663

- THE 11TAMIL NADU] (TRANSFERRED TERRI- TORY) LUXURY TAX ON TOBACCO (VALIDA-

T60N) ACT, 1966.

[Received the asit.& of the President on the 5th October 1966, first published in the Fort St.. George Ga z@e . on

tbe 12th October 1966: (Asvzna LO, 108 8 j; ]

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An Act to pro vide for the k ~ y ofa lurmry tax on tobacco in the Kanyakumari district and the Slzencotiah tcluk of the Tirundveli district for the period commencing on the 17th August 1950 ~ n d ending on the 31st December 1957, and, the validation of the levy and collection of fees for licences for the vend and stocking of tobacco

, , for the u foresa id period. BE it enacted by the Legislature oftbe 3[State of Tamil

Nrrdu] in the Sevel~teenth Year of the Republic of India as fiU0ws:-

short title and 1. (1) This Act may be called the l[Tamil Nadu]. extent. (Transferred Territory) Luxury Tax on Tobacco (Valida-

tion) Act, 1966.

(2) It extends to the whole of the transferred teri-

, . tor Y. . * \ 7

1: Anitions, 2. i l l this Ad, uille~s the context otherwise requires,--

1 These words were substituted for the word " Madras '"by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by he Tamil Nadu Adaptaii on of Laws (Second Amendment) Order,

1969.

a For Statement of Objects and Reasons, see Fort St . George Gazette Extri~ordinary, dated the 21zd August 1966, Part XV-Section 3, pages 68-45!. p

3 This expression was substi: uted for the expression :'State of Madras" by the Tamil Na3u AJaptation. of Laws Order, 1969, as am:nded by rhe Tamil S3du Aditpiation of Lawe (Second &ncnQwnt) Order, 1969,

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-%- .

t ranf fk~d territory " mans the Kanyaku i Shencottah taluk of the Tirunelveli distl ic:, eS as b a y be prescribed, not

tes specified in the Schedule.

, (I) The State Government may make ruler to P~*sr to 0v.t the purposes of this Act. rules,

(2) In particular, and withoi!t prejudice to the genera. of the foregoing power, su oh rules may pro vide for - ; , (a) the prohibition of the vending of tobacco cept under a licerlce ;

(c) the dassification of licenas and the rate a t tax in the form of a fee for licence may be levied

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564 ((Trmfetted Territory) Luxury 9'ax on [I966 : T. N. Act 14

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Tobacco ( Validation)

13) All rules made under this Act shall be published in the *Fort St. GE orge Gazette and unless tbe y a re expressed r to come into force on a particular day, shall come into^I force ot, the day on which they are published. fi -6%

(4) Every rule made under this Act shall, as soon as possible after it is made, be placed o n the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next ,session,

R both Houses agree in m2king any ' modificalioa in any

! ' ' ,. ' : such rule oi both Houses agree that the .rule 'should

not be made, the rule &all thereafter have .Iffeat only

in such modified forin or be of no effect, as the case iha

be, so however, that any such modifimtion or annulment shall be without prejudice to the validity of anything previousl~ done under that rule. .. .

(5 ) The rules and notifications specified below pur-

Q. . , ported to have keen issued under the Tobacco Act of 1087 ^.t3 (Travancore Act T of 1087), in so far as they relate or pur- ort to relate ta the levy and. collection of fees for licences for the vend a d stocking of tobacco, slm ll be deemed to be rules issued under this section and shall be deemed

to have been in force at ali material times:--

(i) the Travancore Tobacco Rules, dated the 5th . July 191 3, as amended by Notification No. E-2-5937/49/RD, da,ted the 3rd August 1950, published a t pages 1 to 3 01 the

Tra va hc ore-Coclzin Governwen t Gaze tte Extraordinary, dated the 3rd August 1950 ;

(ii) the rules 1ssut.u ullde? Xotification No. E-2 5937/49/RD, dated the 25th .January 1951, and published at pages i to 10 of the Travcrizcore-Cochin Government Gazette Extraordinary, dated the 25th January 1951, as amended from time to time;

P

(iiii the Notification No. B2=5937/49/RD, dated tile 23rd May 1951, published at pages 1210 to 121 1 of -

Part I of the Tra vancore-Cochin Go vert~nrent Gaz~tk , dated

rhe29th May 1951.

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... r-.. -I-------- __I ..---- '

Now lhf: Tnlnil Ncrdrt Govcrit~nent Grrzette.

* -_ -- W~-.r,%rn,. , -,

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19664 3'. Act 141 (Tramferred Teriitry) L~~~~ ax' on Tobacco (Validation)

5. Not withstanding anything contained ja m y judg- Wida nt, decree or order of any court, a11 fees br licences of tobacco levied or collected or

en levit$ or collected under any of the specifiid in sub-section (5) of section 4

commencing on the 17th August 1950 and the 31st December 1957, shall be deemed to

d or collected in accord- : Act were "i"n force on and fro& the' . '' '* an" the fees for licences

y b x on toba'cco levied under the provisions , and accordingly, --

" ., ings or things done or taken nt or by any officer of the State ther authority in connection with suck fees sha M, for all purposes,

ave always heen done or taken

(b) no suit or other proceeding shall 'be maintained or continued in any court for the refund of any fees paid or ourported to have been paid under any of the saio , ..'es or notifications j a d

(c) no court shall enforce a decree or order directing refund of any fees paid or purported to have been paid der any of the said rules or notifications.

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566 (Transferred Territory) Luxury Tax or, [I966 : T. N. Act. 14 Tobacco (Validation)

THE Scpre~uLE. (See section 3) Itern No. Description.

' (1) (2) Rate of tax.

(3)

1. Jaffna tobacco. . . . . . . . . Rs. 1,500 for the &st 100. candtcs

or fraction thereof and Rs. 1,000 for every additional 100 candies or fraction thereof per annum or part thereof.

2. Tobacco produced in India . . Rs. 1,000 for the first 100 candies (unmanufactured). or fraction thereof and Rs. 750 for every additional 100 candies

or fraction thereof per annum or

part thereof.

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