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General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)
Revenue", the words "Joint Commissioner of Commercial Taxes" shall be
substituted.
TAMIL NADU GENERAL SALES TAX (AMENDMENT) ACT, 2005
T.N. ACT NO.11/2005
TAMIL NADU GENERAL SALES TAX (AMENDMENT) ACT, 2005
(Received the assent of the Governor on the 9th October, 2005 – Published in Tamil Nadu Government Gazette, Extraordinary, Part IV, Section 2, Iss. No.222, page 90, dated October 13,2005).
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959
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 General Sales Tax (Amendment) Act, 2005.
(2) It shall be deemed to have come into force on the 13th day of July 2005.
2. Amendment of Section 37. — In Section 37 of the Tamil Nadu
General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)
(hereinafter
referred to as the principal Act), in sub-section (1), for the words "Board of
Revenue", the words "Joint Commissioner of Commercial Taxes" shall be
substituted.
3. Renumbering of Section 39.— Section 39 of the principal Act with the expression beginning with the words "39.
Constitution of Sales Tax Settlement Commission" and ending with the words "regulations not inconsistent with the
provisions of this Act and rules" shall be renumbered as Section 35-A.
4. Repeal and saving.—
(1) The Tamil Nadu General Sales Tax (Amendment) Ordinance, 2005 (Tamil Nadu Ordinance 4 of 2005) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said
Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.
