Applicant, Arrears of Tax, Designated Authority, Settlement

An Act to provide for settlement of arrears of tax, penalty or interest pertaining to
sales tax and the matters connected therewith or incidental thereto.;
Whereas it is expedient to provide
the case rnay be, under the Tamil Nadu
extent and
I u Sales Tax (Surcharge) Act, 1971, the
of Central Sales Tax Act, 1956;
BL it erlacted by the Legislative Assembly of the State of Tamil Nadu in the
Fifty-seventhYear of the Republrc of lndra as follows.-

  1. (1) This Act may be called the Tamil Nadu Sales Tax (Settlement of Arrears)
    Act, 2006.
    (2) It extends to the whole of the State of Tamil Nadu.
    (3) It shall come into force on such date as the State Government may,
    by notification,appoint.
  2. (1) In this Act, unless the context otherwise requires,-
    (a) “applicant” means a dealer as defined in the relevant Act, except the following
    classes of dealers, namely:-
    (i) Public Sector Undertakings including oil companies, Government
    companies or Corporations:
    (ii) Dealers in lottery tickets;
    (iii) Dealers who are availing or had availed themselves of deferral of
    (b) “arrears of tax, penalty or interest” means,-
    (i) tax including additional sales tax, surcharge, additional surcharge and
    cerrtral sales tax, payable by an applicant upon assessment under the
    relevant Act, or
    (ii) penalty payable by an applicant under the relevant ,kt, or
    (iii) interest payable by an applicant under the relevant Act.
    as the case may be other than the dues as per the return, accrued upto the 31st day of
    March 2001 under the relevant Act, and pending collection on the date of filing of application
    under [his Act;
    (c)”designated authority” means an authority appointed under Section 3;
    (d)”Government” means the State Government;
    (e) “relevant Act” means,-
    111 Nadu
    iil Nadu
    ;t 1 of 1959
    :t 24 of 1971
    ct 14’0f 1970
    ntralAct .
    4 of 1956.
    (i) the Tamil Nadu General Sales Tax Act, 1959;
    (ii) the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971;
    (iii) the Tamil Nadu Additional Sales Tax Act, 1970;
    (iv) the Central Sales Tax Act, 1956;
    and includes the rules made or notifications issued thereunder.

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