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TAMIL NADU ADDITIONAL SALES TAX (AMENDMENT) ACT, 2005
T.N. ACT NO.14/2005
TAMIL NADU ADDITIONAL SALES TAX (AMENDMENT) ACT, 2005
(Received the Assent of the Governor on the 12th October, 2005 – Published in Tamil Nadu Government Gazette, Extraordinary, Part IV, Section 2, Iss. No.222, page 95, dated October 13,2005).
An Act further to amend the Tamil Nadu Additional Sales Tax Act, 1970.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-sixth Year of the Republic of India as follows:—
1. Short title and commencement.— (1) This Act may be called the
Tamil Nadu Additional Sales Tax (Amendment) Act, 2005.
(2) Section 2 shall be deemed to have come into force on the 1st day of April 1970.
2. Amendment of Section 2.— In Section 2 of the Tamil Nadu
Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970) (hereinafter
referred to as the principal Act), in sub-section (1),—
(1) after clause (aa), the following clause shall be inserted, namely:—
"(aaa) On any amount of additional tax or penalty imposed by the assessing authority remaining unpaid under this Act, the dealer referred to in clause (aa) shall pay interest as specified in sub-section (3) of Section 24 of the said Act, in addition to such amount of additional tax or penalty due.".
(2) for clause (b), the following clause shall be substituted, namely:—
"(b) The provisions of the said Act shall apply in relation to the additional tax payable under clause (aa) and the interest payable under clause (aaa) as they apply in relation to the tax and Interest payable under the said Act.".
3. Validation.— Notwithstanding anything contained in the principal Act or in any judgment, decree or order of any Court, tribunal or other authority, any interest paid or payable for delayed payment of additional tax or penalty which is in conformity with the provisions of the principal Act as amended by Section 2 of this Act for the period commencing on the 1st day of April 1970 and ending with the date of publication of this Act in the Tamil Nadu Government Gazette shall, for all purposes, be deemed to be and to have always been, validly paid or payable in accordance with law, as if the principal Act as amended by Section 2 of this Act had been in force at all material times when such interest was paid or became payable and accordingly all acts, proceedings or things done or taken by any authority, officer or person in connection with the payment of such interest for delayed payment of additional tax or penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law.
