Keyword(s):
Validation Act
4a Act to validate the Madras General SalesTax (Turn-
over and Assessment) Rules, 1939.
WHEREASit is expedient to va1idai.e the Madras General
Sales Tax (Turnover and Assessment) Rules, 1939 ;
‘ BE it enacted in the Tenth Year of the Rep~zblicof Ind>ia
‘
as follows :-
- This Act may be called the 1ITanil Nadu] General
Sales Tax (Turoove; :c:! ~sessxneut) Rules Validation
Act, 1959. - (1) Notwithstanding anything contained it1 any
judgment, decree or order of any Court, no provision
of the Madras General Sales Tax (Tur~overand Assess-
ment) Rules, 1939, made under the Madras General
I
$$,o,rttitle.
validation
of the.
Madras
Sales Tax
I
(Turnover Sales ‘Tax Act, 1939 (Madras Act IX of 1939), shall be
and Assess- deemed to be invalid or ever to have been invalid merely
men0 Rdes- by reason of the fact that the said rules or any p~ovision
thereof were or was not made after previous publication
fog a period of not less than four weeks as required by
sub-section (4) of section 19 of the said Act, and all taxes
levied or collected or purporting to have been levied OP
collected inpursuance of the said rules shall for all purposes
be deemed to be, and to have always been, validly
levied or collected and accordingly-
These words were:substituted for the word “Madras” by the
Tamil Nadu Adaptation of Laws Order, 1969, as amended by the
Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
a For Statement of Objects and Reasons, see Fort St. George
Gazette Extraordinary, dated the 8th Decemb1959, Part IV-A,
L-ZPI 351-352.i959 :f.N. Act 271 General ~aie.9Tax (Furitover 405 a
and Assessment) Rules Valida.tion . . ..
(a) all acts, ppoceedings or things done or taken
by the Stat6 Government or by any officer cf the State
Government or by any other authority in connectialn with
the levy or coUection of such taxes shall for all purp 3ses be
deemed to be, and to have always been, done or tc,ken in
accordance with law ;
.
(b) no suit or other proceeding shall be maintained
or continued in any Court against the State Government or
ariy person or authority whatsoever for the refund of any
taxes so paid; avd
(c) no Court shall enforce any decree or order
directing the refund of any taxes so paid :
Provided that no act or omission on the part of any
person shall be punishable as an offence which would not
have heen so punishable if this Act had pot been passed.
(2) F<>rthe removal of doubts, it is hereby declared
tl~ilt11~t11ingcontailled in sub-section (1) shall be deemed
“t revive the Madras General. Sales Tax (Turnover and
Assessment) Rules, 1939, which have been superseded in
Muvear-le Department Notification S.R.O. No. A-1941 of
1959, dated the 28th March 1959, published at pages 312
tij ~80of the Rules Supplement to Part I of thc *Fort St,
Gcnrge Gazette, dated the 1st April 1959. - (The anle~ld
le~lt madc by ;his section has already I)+,~E.;IE~orporated in Tamil Nadu Act I of 1957.)
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