LatestLaws.

com

LatestLaws.com
LatestLaws.com
Bare Acts & Rules
Free Downloadable Formats

Hello Good People !

LaLas

LatestLaws.com
LatestLaws.com
 LatestLaws.com

1 : T. N. Act 241 Saks T'ax (Sr ;r.c!/!r~-ge)

LatestLaws.com
TAMIL NADU ACT No. 24 OF 197 1 ,*
E TAMIL NADU SALES TAX (SURCIIARGE)
ACT, 1971.
Received t/rc asscnt of tlir Govcr.iror on the 10th .Cpternber
1971 first publislt~~~? irr the Tamil Nado C;ovoi.nmet~t
~azitttte E'x~rlraordbtnry011 rlrr 14th Sppteinber 197 1
(Bhadra 23, 1893).]
An Act to provide for the levy of surcharge on salts tax.
by thc Legislature of the State of liarnil Nadu
-second Year of the Republic of India as
Short title,
1. (1) This Act may be called the Tamil Nadu Sales extent and
Tax (Surcharge) Act, 197 1. c~mrnenceti~
(2) It extends to tkc whole of the Stato of Tamil
This Act shall be deemed to havc come into
(i) in the City ~f Madras, on the 19th June 1971.
(ii) in the City of Madurai and thc nlunicipai
towns of Salem, Coimbatore and Tiruchirappalli, on the
29th June 1971 ; and
(iii) in tllc suburban area of the City of Madras,
on the date of the publication of the Tamil Nadu Sales
Tax (Surcharge) Bill, 1971, in the Tamil Nadu Governngent
(b) The Government may, by notification, direct
that this Act shall come into force on such date as may be
specified in the i~otificationinr
(i) any other municipal town ; or
(ii) atly towi~ship; or
(iii) suburban area of the City of Madurai or
of the municipal town of Salem, Coimbatore or Tiruchi-
rappdi or of such municipal town or tow~~slzip as is referred
to in sub-clauses (i) and (ii).
(4) The Government may, by notificatioa, cancel
any notificatioo issued under clause (6) of sltb-section
(3), but the cancellation shall not be deemed to affect the
poHer of the Government under clause (b) of sub-section
(3) again to bring this Act illto force in such a1unicipel
town
C. - or township or
I_
---suburban a m .
- - _ t _ _

*For Statement of Objects and Reasons, see Tamil Nudu Government

rdinary, dated the 12th July 1971. Pad IV -3ection
 LatestLaws.com
LatestLaws.com

'
P

Sales Tax (Surcharge) [IWI : T. N. Act 24 .:!

(5) PA draft of any notification to is

under clause (b) of sub-section (3) or sub-section (4) s
be laid on the table of the Legislative Assembly and
fiotification sl~allnot be issued unless the . Assemb
appmves the draft either without iuodification or additio
or with modifications or additions ; and upon such appro-
val being given, the notification slid1 be issued in the form
in which it has been approved end such notification OD
being so issued shall be published in the T m i l Nadu Govern-
ment Gazette and shall thereafter be of full force and effect.

2, i n tbia Act, unless the colltext otherwise requiresr

(e) " date of the con~~nenccnlcnt

of this Act'keatis-1-
I '
:ae
i) in relatioil to the City of Madras, the 19th
I
;4
June 19"r' l; . . ,qe

(ii) in relation to the City of Madurai or the muni-

cipal town of Salem, Coimbatore or Tiruchirappalli, the
29th June 1071 ; ' b

(iii) in relatioil to tllc suburban area of the City of

Madras the date of thc publication of the Tamil Nad
Sdcs Tax ( S u r c h t r Bill, 1971, in tlie Tarnil Nudu Govern-
ment Gazdle ; aud

(iv) iu :elation to-

(A) ally otl~er municipal town or towns
or
(BE the suburban area of-
(i) the City of Madurai or tllc municip
tow& of Saicn~,Coimbatore or Tiruchirappalli ; or
(ii) any othcr nlullicipal town or towns
the date of :he publication of the notification in the Tam1
Nadu Govement Gazette, under clause (b) of sub-section
(3) of section 1 ;

(c) " suburban are2 " meails-

(i) an area within tbh%y-two 'tilomzt~s
City of Madras 08

* L k r " >
- . \ , - i- s
 LatestLaws.com
LatestLaws.com

971 : T.N. Act 241 Sale3 f i x (Strrcharge) 1225 i

(ii) an area within such distance not exceedidg

rty-two kiloinetres of' the City of Madurai or of the
u~iicipaltown of Salem, Coimbatore or ~iruchirappalli
r of any other municipal town or township, as the Govern-
ent may, by notification:, specify.
ealer who is liable to pay tax under the Levy of
neral Sales Tax Act, 1959 (Tamil Nadu sales surchargc on
) (hereinafter in this section referred to as
n the sale or purchase of goods within
e area in which this Act is in force sha11,
n and from the date of the colnmenement of this Act,
on such tax at the rate of five per cent o f ,

Provided that in the City of Madras, for the period

c o ~ ~ ~ ~ n c lon n g 19th Julie 1971 and ending with the
~ c ithe
25th June 1971, the rate of such surchargc shall be ten

Provided further that if, in respect of dcclarcd goods,

as defined in clause (h) of section 2 of the said Act,--
(i) the tax under the said Act ;
dditional tax under the T;kolil Nadu
Tax Act, 1970 (Tamil Nadu Act 14 of

(iii) the surcharge under this sub-section, payable

by such dealer, exceeds l[four per cent] of the sale or pur-
chase price thereof, the rate of surcharge in respect of
such goods, sllall be reduced to such an extent that the
tax, the additional tax imd the surcharge togetllcr shall
not cxccrd l[four per cent] of the sale or purchase price

(2) Savc as othcpwisc provided in this Act, the pro- -.

visions of the said Act shall upply in relation to the sur-
chnrgc payable untlcr sub-section (1) as they apply in
relatioil to the tax payable under the said Act.
2[3-A. (1) In addition to the surcharge leviable Lcvy of
under sectioti 3, every dealer who is liable to pay tax under additional
the Tamil Nadu Gencral Sales -1 ah Ad,1059 (Tamil Nadu su rcharge
on salts tsx.
Act 1 of 1959) (hereinafter
---- in this section referred
*-
to as
f Thcse words wcrc substituted for the words "tlfree per cent"
by sectlot1 LC of thc Tamil N ~ d Add.itic~na1
u Sales Tax and Sales Tax
(Surcharge) Amendmcn t Act, 1975 (Tamil Nadu Act 45 of 1975),
,.rhichW~LSdeemed to hsve wrle into force on the ISL July 1975.
by ccction 2 of the Tamil Nadu Sales
Tkis section was i~iserte~3
Tax (Surcharge) Amendment Act, 1981 (Tamil Nadu A d 33 of.1981).
 LatestLaws.com
LatestLaws.com

Stdes 7.1 rx (Surcharge) [I971 : T.N. Act 24

the said Act), on the sale or purchase of goods within the

limits of the area in which this Act is in force shall, with
effect on and from such date as the Government may,
by notification, from time to time specify, pay an addi-
tional surcharge on such tax at the rate of five per cent of.
such tax :
Provided that different dates may be specified for the
different areas in wllich this A.ct i s in force :
as defined in clau

1970) ;
(iii) the surcharge under sub-section (1) of

(iv) the additional surcharge under this sub-

payable by such dealer,
exceed four per cent of the sale or pu
the rate of additional surcharge
shall be reduced to such an extent th
tional tax, the surcharge and the
together shall not exceed four per cent of the sale or
chase price of such goods.
(2) Save as otherwise provi
provisions of the said Act shall ap

.- -
1 The following section wa:; ornitted by
Nadu Sales Tax Laws (Amer~dmentand
Nadu Act 7 of 1981), which was decme:d t
the 1st Novcwbcr 1980:-

date of thc commencement

at the rate of' tive per p n t of su
Pro\idcd that in the C

..
 LatestLaws.com
LatestLaws.com

1971 : T. N. Act 241 Sales Tax (Surcharge) , 1227

r
i
5. (1) For thc purpo.cs of tlus Act, the sals or purchase P1" *of sale
of goods (i l~cl~ld ing mot or spjri t), shall be dccmed to have 01 purchase.
, t;i kcn placc in tl~.:;wca in wl:io11I hi j Acl i ; in force, where-
ever tllc cont~clclot's:,lc or purchast: might hnvc hen made
if thc goods arc within sudi arca-

'
(i) in the msc of spcific or ssccrt;iilmd gooda, at the
tilnc the contract uf sale or purchase is nxde ; ~ n d
(i i), in the CitSL\ of clnascertained or future goods,
, at the ttm: of t hair appropriatjon to the contract of sale
, or purchasc by t hc seller cr by the purchaser, whether thc
2 ssent of tlie cthcr party is prior or subseq~~ent to such
appropriation.
(2) Wlwrz tllcm i s a single contract of sale or purchase
of goods situated itt more places than one, the provisions
of sub-scciion (1) shall apply as if tllcre were separate
contracts in respcct of the goods at each of such places.
6. For the rc tnoval of doubts, it j s hereby cieclared that Removal of
the surcharge 1 [caradditional surchargeJ und.cr this Act doubts.
sl~allbc levied only on tile tax payable under the Tamil
Nadu Gcncral Sales Tax Act, 1959 (Tam 1 Nadu Act
. l o f 1959) V f " * * 1 and such sur-
charge 1 [or additional surcharge] shall be levied in addj-
tion ro any tax or additional tax payable on the sale
or purchase cf goods under any law for tlle time being
in forcc.

(2) All rult.s ol;ale undor this Act shldll be pubiished

in the TllrrtilN ~ d rChv~t'ltnrcittGazette and, unless they
cxprcsscd. lo col.lr in ( o forc: on a articular day, shall
colll~into fcrrcc011 ;11c day on which they a;e so published.
_I
l l -+
C ---- ^-
-.-- -.- -- --
I *rllcscwt,rds wet-c inscricd by scclion 3 of thc 'rarntl Nadu Safes
rrax (Surchrrgc) Amcndmcnt Act, 1981 (Tamil Nadu Act 33 of 198 1).

2 g-hc expression " and the Tamil Nadu Saes of L V ~ , b l r

Taxation Act, 1939 [Tamil Nadu Act VI of 1939)" was omitted by
a t i o n 4(b) of the Tamil Nadu Sales Tax Laws {Amendment and
Repeal) Act, 1981 (Tamil Nadu Act 7 of 1981), which was deemed
have come into force on the 1st November 1980-
 LatestLaws.com

* '
I... b
f

' 1228 Sale s Tax (Surclrarge) El971 : T. N, Act 24

a!!,' . a , @ .
? ' .. :. ,.,) ;
(3) Every rule made undcr this Act shall, as soon ar
possible after it is made, be placed on the table of both
Houses of the Legislature and if, beforz the expiry of the
session in which it is so plac~ds r tile next session, both
Elouscs agcee in miking any modificati~nin any such
rule or hot11 Houses agrce that tl~crule should not be nude,
the rulc shall thereafter have effect only in such modified
form or bc of no effect, as the case may be, so however.
that any such modification or annulment shall be without
prejudice to the validity of anything previously done under
tbat ruls.
 LatestLaws.com
LatestLaws.com

se~lerialinformation :-
L

ACT No. 20 W 1989. ,

BE enaded the Legislative Assembly of the State of Tamil Nadu in the -

Fortieth Year UP the Republic Q India as follow :-

(2) It ~ballbe deemed to have come into force on the 1st Apria

" (3) This Act shall be deem& to have come into force on the 1st
April 1989. ''.

3. In section 2 8 tht ~rincipalAGL-

( 1) clause (a) shall .be omitted ;
(2) for clause (c) . the following c]gm shall be substituted, namely :-
" CC) ' l e d autl~ority' mean,+
(i) the Municipal Corporations' of Madras, Madurai, Coimbatore
or any other Municipal Corporation that may be constituted under any Zaw
!
for the time being in force, or , \.

.mil Nadu Act v (ii) a Municipal Council constituted bdPr the Tamil Nadu District
d j920. Municipalities &% 1920, or . .

(iv) a panchayat union munoil or a panchayat constituted under

-of ,958. the Tamil Nadu Panchayatc Ad, 1958. ".
4. III section 3 oi tho Phcipal kt;
(1) in sub-sectim (11,-

"shall pay a surcIiarge on such taxb-

(i) at rate of ten per cent d .such fax in the Municipal
corporatiom of Madras, Madurai, Oombatore or any 0th- Municipal COT-
t e d any law f01 the time b*og in force and
mtim that may k ~ ~ n s l i ~ under
~ ~ ~ i ~ i ~ ~ l i &dkxlared ~ to bs Municipalities Of the S@a
Grade by the G o m m c n t for the p q O S t ? of Tamil Nadu District Municipati=
amil Nadu Act A C ~ ,1920.
V Of 1920.

areas. " ;

(c) in the s m n d proviso, for Ior W O ~ S" Pmvided furthe " 9 the
mr4 &o+ded ', shall be substituted : -
(A broup) IV-2 Ex. (317)-3a

A
LatestLaws.com
 LatestLaws.com

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

ACT No. 39 OF 1989

An Act further to amend the Tamil Nadu Sales Tax (Surcharge) Act, 1971

Be It enacted by the Legislative Assembly of the State of Tamil Nadu in the Fortieth
Year of the Republic of India as follows:-

Short title and 1. (1) This Act may be Called the Tamil Nadu Sales Tax (Surcharge) Second
Commencement Amendment Act, 1989

(2) It shall be deemed to have into force on the 1st July 1989.

Insertion of new 2. After section 3 of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 Tamil Nadu Act,
Section 3-A (hereinafter referred to as the principal Act), the following section shall be 24 of1971
inserted, namely:-

Levy of addi 3-A (1) In a addition to the surcharge leviable under section 3, every dealer Tamil Nadu
tional surcharge who is liable to pay tax under the Tamil Nadu General Sales Tax Act, 1959 1 of 1959
on Sales Tax. (Hereinafter in this section referred to as the said Act) on the sale or purchase
of goods, in the municipal corporation of the Madras and within thirty two
kilometers from the outer peripheral limits of the municipal corporation of
Madras, shall pay an additional surcharge on such tax at the rate of five percent
of such tax:
 LatestLaws.com

r;d'.!. , ! . :

(i) the tax under the said Act ;

(ii)t h i surchsrgc ;~nd&' sub-section (1) o f . sectiog

! _ ., *nd.
3,.;,, , ","
I*L

(iv) the--adclitionalsurcharge, .under

, this sub-section,
pyabla by such deale.r, 'ex&&afour:per &i~t of'thk 4;
'or! pqch&$ price
thereof, the rate of additional strcharg in rrs?rc! of ' 'SUC~I~ ~ c ; ~ $ l ! k h a l be
l
reduced to such an extent that the tax, the addltiaral tax. :hc surcharge. and
the additional surcharge topthci shall not exceed four pzr ceut 3f 'hc sale br
purchase price of mth goods.
(2) Save as otherw5-e provided in this the provisions of the said
Act shall apply in relation to the additional surchazge payable under suh-
section ( I ) as they apply in relation to the tax payable under the said Act."

3. Tn section 6 of the principal Act, after the word " slurcharge" in two
places where it occurs, the words " or additional m~rcllarge" shall Be inserted.

(2) Notwithstanding mch repeal, anything done or any action talren

under tlie principal Act, us amended by the said qrdinanee, shall be deemed
tc havc becn donc or taken .under the principal Act, as itmsndcd 57 this Act.
(By order of the Governor)
P. JEYASINGH PETER,
Law Del~arttnenf.
Secrctar~pto Gol~er.!lme~if,
 LatestLaws.com

The following Act of the Tamil Nadu Legislative Assembly received the
rment of the Governor on the 22nd October 1991 and is hereby publisher1 for
general information :-
ACT No. 36 O F 1991.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the

Forty-second Year of the Republic of India as follows :-
1. (1) This Act may be called the Tamil Nadu Sales Tax (Surcharge) short a
A.mendment Act, 1991. andwin
rneaxmnt.
(2) It shall be deemed to have come into force on the 5th day of
September 1991.
2. In section 3 of the Tamil Nadu Sales Tax (Surcharge) Act, 1971, for Ammaeat d
sub-section (1) excluding the proviso thereto, the following gub-section shall be sectha
mbcrtituted, namely :-
" (1) Every dealer who is liable to. pay tax under the Tamil Nadu
aeneral Sales Tax Act, 1959 (Tamil Nadu Act 1 of ' 1959) (hereafter in
this section referred to as the said Act), on the sale or purchase of goods, shall
pay a surcharge on such tax at the rate of iifteen per cent of such tax : ".
(By order of the Governor.)

LatestLaws.com
P . JEYASINGH PETER,
Secretary to Government, Lam Departntent,
 LatestLaws.com
LatestLaws.com

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 15s

.-- --- A

-I
I
The folIowing Act of the Tamil Nadu Legislative Assembly received the assent
of the Governor on the St:? Seprember 1996 and is hereby published for 9ene.ral
information :-
ACT No. 30 OF 1996.

An Act To Repeal The Tamil Nadu Sales Tax.(Surcharge) Act, 1971.

BE it enacted by the Legislative Assembly of the Stat 3 of Tcinil Nadu in the

Forty-seventh Year of the Republic of India as follows :-
1. (I) This Act inay bb ~ a l l c c '+he Tamil Nadu Sdss Tax (Surcharge) Repeal Sbopt titleand
Act, 1996. oommenoement.
(2) ;t shall be cleemed to have come into force on the 17th day of July 1996.

2. The Tamil Na,du Sales Tax (Surcharge) Aat, 1971 (hereinafter referred to as Repeal.
the said Act) is hereby repealed.
3. Notwithstandrng tho repeal of the said Act by this Act, and notwithstanding Validation.
anything contained irt any judg,nent, decree or order of a.ny court or other authority,
no assessment, re-assessment, levy or collection of any tax made or purporting
to have been made under the provisions of the said Act, at any tlme between the
17th July 1996 and the date of publication of this Act in the Tamil Nadu Government
Gazette, shall be deemed to be invalid or ever to have been invalid on the ground
only that such assessment, re-assessment, levy or aollection was not in accordance
with law and such tax assessed, re-assessed, levied or collected or purporting to
have been assessed, re-assessed, levied or oolleated shall, for all purposes, be deemed
to be, and always to have been validly assessed, re-assessed, levied or collected, ,

and accordingly,-
(a) all acts, proceedings or things done or taken by the State Government
or by any other authority in a o n n d o a with the amessment, re-aasessmant, levy
or collection of such tax, shall for all purposes, be deemed to be, and to haw alwaya
been done or taken in accordance with law ;
(b). no suit or othor procaeding shsll be meintainrd or continued in any
oourt against tke State Governlnant or any persan or aututhorlty, wnatsoever, whether
for the refund of any tax so paid ; and
(c) 110 coltrt shall onforcc any doaree or order diractirtg the refund of any
tax so paid.

(By order of the Governor)

A. K. RAJAN,
Secretary to Government,
Law Department,

IT 2 Ex. l450l-3