Levy of Additional Sales Tax, Sale or Purchase of Goods, Taxable Turnover

The following Act of the Tamil Nadu Legislature rece-ived the ,
twent of the Governor on the 4th June 1956 and is herebyA .
publisl~ed for ‘general information :–
ACT No. 35 OF 1986,
‘7 Act furrhrr lo urnend rhe Tanlil Nadu Additioizal Sales Tux Act,
BE it enacted by 111e Legislature of the State of Tamil Nadu -h?e .. I
Thirtyseventh Yeiir of tlre Republic of India as follows :-

  1. short tide ~andcomntencement.-(1) This -4ct may be called –
    the Tamil Nadu Additiondl Sales Tax (Amendment) Act, 1986.
    (2) It shall be deemed to have cornelinto f&-ce oil thekday
    of April 1986.
  2. ~~endment of section 2, Tamil Nadu Azt 14 of 1970.-Ia section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil’ Nadu Act 14 of 1970), in sub-section (I), in clause (a),- (a) for the words “tluee lakh:: of rupees “, the words “ten ‘ 4 lakfis a£ rupees” shall be substitntecl; .. (b) for i!e.n~s(i) to (iv), [he lollow;ng itetns shall be substituted,’ namely :- (j) Where lhu taxnblc lurilover 1.25 per cell1 or the tmnbla -. ex~eedsten lakbs of rupees trnover,
    hut does not exceed forty
    lakhs of rupees.
    ‘& – 1
    (ji) Whetc the taxable turnover 1.5 per cent of the taxjlblo
    exceeds for^ lnkhs 01′ fi~mover.
    (By order of the Governus).
    Commissioner and Secretary ifi Government,
    Law Deporiri?ent. . .._ -Additional Sales ‘Tax
    (2) Notwith&alldidg aanything’~ntaindin!tl;b hd
    Act, no dealer rcfehod to in sub-section'(1) shall be
    entitled to collcct the additional ‘tax” payable under the

    . . V; G.
    (3) Any %dealer1-w2io”collects the additiond tix payable under sub-section (11, in-contraventio~ofthe provisionsof sub-section (2), shall be punishable with fine which may extendto onethousand rupees, and no Court below therank-of a Preside~yMagistrate or a Magis-
    trate of the Flrst-Clkss* shall try myasuohoffence, -*’ ?.
    , *. According to clauses (a) and (c) of sab-section (3).4 ssp
    tion 3 of the Code of Criminal Procedure,, 1973 (Central Act 2
    of k974), any reference to a Magistrate of the first class shall
    be construed as a reference to a Judicial Magistrate of the first
    class and any teferenca to a Presidency h.lagistrate shall bo
    construed as rr reference to a Metropolitan Magistrate with
    effect, on and from 1-41.1974.
    t” –
    ‘. The follilwing section3 was omitted by sub-ktion (1)’of
    section 3 of the ~amilNadu Sales Tax Laws (Amendment kd
    Repeal) Act, IS81 (Tamil Nadu Act 7 of 1981), which ‘wds
    dmmea to havo come into force on th3 1st Novembsr 1980:-
    “3. Levy of additional tax in the case of importers and
    ylwlescrle dealers uttder Tamil Nadu Act VI of 1939.-(1) Tb: Tax
    Wyable by a~yimpor’ter or wholssals deal:r under tho’ Tamif
    EVajuSales of Motor Spirit Taxation Act, 1939 (Tamil Nadu Act.Vl
    of 1939) (hereinafter in this section referred to as the said Ad),
    &all be increased by an ,additional tax at tbe rate of five
    per cent of the tax payable under the said Act and the pre
    visions of the said Act sballamly in reletion to the said ad&-
    tiond tax as they apply in relation to the tax pay@&
    the said Act.
    , ..,.
    (2) Notwithstanding anything contained in the mid Act, no
    importer or wholosale dealer referred to in sub-section (I)
    shall be entitlzd to collect the additional tax pc~yableunderthe
    said sub-section.
    (3) Any importer or wholesale dealer who ~Uectshe ,&(iai.
    tional – tax payable undcr sub-section (I), in contravention 0f
    the .provisions of subsection (2), shall be punishable with fine
    which may extend to one thousvd rupees and no Court &low
    the rank of a Presidency Magi rate or a Magistmte of the

Act, 1974 (Tamil Nadu Act .24 of 1974).]
, 1:
mrlier in tbe said section 3, in subsection (11, #forthe
words “+re per cent”, the wrds”ten ~BIcents9 wet8 subgttr&?d
“v ststion 2 of the Tamil Nadu Additional Sales Tax (An#ndw)
. 1 ZA>P
.. .+-r .
. _at’
, 1 [3-A. If any dealer

  • rlr
    Penalty 1t.r
    col1t:cti on of
  • ]collectsanyamountbywa~ofadditiona~tara~d~ti~~~~ tor
    or puiportiog to bt,by way of additional hx,in contraven- by dea1.r a(**].
    tion of the provisions of sub-section (2) of section 2,
  • * 1, the assessing authority

a reasonable opportunity of being heard, by order in
6 writing impose upon him by way of penalty, a sum not
9 and a half times such amount :
Provided that no proceedings undm this section
shall be commenced after a period of five years from the
expirydtheyear in which the amount has been collected.I
~oGdedfurthei that nci prosecution for ‘an offen&,

  • r6 – . 1,.
    I .’ i
    shall.binstituted in respect of the same facts on which
    under sub-section (3) of section 2 $1
    a p6nirlty has been imposed’ukaer,’.Ithis section.]
  1. (1) The &vernment may make rules to &rry ou4POW=
    the.purposes of this Act.
    ‘(2) AU rules made hnd& tgid’~ct’sha1ibe published
    in the. Fqt St. George Gazette *and, unless thyare expres-
    kid to’cobinto ‘force on a paiticular’ day, shall’come
    into forceon the day on which’th&’areso published.
    43) Every rule made under: this Act shall, as soon
    ~s.possibleafter it is made, be placed’on the table of both
    ~ousesof the Legislature and if, before the expiry of the
    session inkwhichit is so placed or the next session, both
    ~busssagree in ma king any mo’dification in any such rule
    or both Houses agree that the rule should not be made.
    the rule shall thereafter have effect only in such modified
    form or be 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
    that rule.

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