Commercial Tax Officer, Importer, Motor Spirit, Retail Dealer, Retail Sale,
Wholesale Dealer

An Act to provide for the levy of a 3[tax on sales of
motor spirit] in the 4[State of Tamil Nadu].
WHEREASit is expedient to provide for the levy of a
‘[tax on sales of motor spirit] in the ‘[State of Tamil
Nadu]; It is hereby enacted as follows :-
-.- – — — —-
1 I. (1) This Act may be called the *[Tamil Nadu] Sbrttltlc,
Sales of Motor Spirit Taxation Act, 1939.
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 Amcndmcnt) Order, 1969.
3 Fot Statcment of Objecrs and Reasons, see Fort St. Ccorp3
Gazette, dated the 77th Fcb~udry1939-Part IV, I)dgeS 34-35.
This Act was cxte~ldedto the niecgad State of Pudukkotr 11 11y
section 3 of, and the First Sclledule to, the Tamil Nadu Mb rgetl
States (Laws) Act, 1949 (Tamil Nadu Act XXXV of 1949).
This Act was extended to the .Kanycrkurnnri district and the
Shencottah taluk of the Tiiunelveli tiistr~ctby section 12 of the TdmrI
Nadu Goneral Sales Tax, Sales ol Motor Spir~tTaxation and Enter-
tainments Tax (Amendmbnt) Act: 1957 (Tamil Nadu.Act I of 1957),
repealing the correspond~n::law ~nforce In that territory.
This Act and any rule, by-l.l!v, otdar, notification 01 othet
instrument having the force of law made thereunder in force on the
date of the cornrncncemant of th: T,~tnilNadu (Added Territory)
Extension of Laws Act, I961 (l’,tmrl Nadu Act 9 of 1961) in the
Swte of Madras except i~tthc addud ier~ltorywas extended to the
said territory by section 3 of the latter Act repealing the correspond-
:n law in the said territory. Provision has been made in section 11
ofthe said Act for the levy of tax on motor spirit held by a retail
dealer in the said territory on the date of the commencement of the
said Tamil Nadu Act 9 of1961.
a The% words were substituted for the words tax on retail
alesof motor spirit” by section 2 of the Tamil Nadu Sales of Motor
Spirit Taxation (Amendment) Act, 1958 (Tamil Nadu Act VII of
19$8), which came into force on the 1st Apr~l1958.
+- *’
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  • -*>
    qfMot01 Spitit Taxation [I939:T.N. ~ctbl
    (2) It extends to the whole of the ‘[State of
    Tamil Nadu].
    (3) This seetion shall come into force at once,
    E and the rest of this Act shall come into force on such
    date’ as the a(State)Government may, by notification
    ;n the Official Garette, appoint.
  1. In this Act, unless there is anything repugnant
    in the subject or context-
    ‘[(a)c’Commercial Tax Officer’ means any per-
    son appointed to be a Commercial Tax Officer under
    section 2-A ;
    (a-1j ‘Deputy Commissioner’ means any person
    appointed to be a Deputy Commissioner of Commer-
    cial Taxes under section 2-A ;].
    ‘[(u-2)]’Government treasury’ means a treasury
    or sub-treasury of the “State) Government and
    includes any office, branch or agency of the Reserve
    Bank of India, transacting treasury business for the
    “State) Government ;
    (h) “importer” means any persoti. who import\
    iuc\tor spirit into Tthei(State of Tamil Nadu) from-
    (i) outside the territory of India ;or
    % This exyressio11wa, substitutd for the cxprcssio“State of’ Xladras” by the Tamil Nadu Adaptation of LJWSOrdcr, 1969, as n,~l~ndedby the Tamil Nadu Adap~ationof L.:~ws(Second Amend- m-nt) Order, 1969. 2 Came into force on the 1st April 1939. II 1939: T.N.Act V1] Sales of Motor Spirit Taxation747 (ii) any part of the territory of India other than the l(State of Tamil Nadu)] ; (c) ”motor spirit ” means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reawn- ably efficient fhel for automotive or stationary internal combustion engines, and includes petrol, diesel oil “aviation fel]and other internal combustion oils,
    but does not include kerosine, furnace oil, coal or
    charcoal ;
    (ci) “petrul” mans dangerous petroleunl as
  2. defined in the 13etsoleum Act, 1934 ;
    (c) ”I)I’CSCI.I~CC~” mealis prescribccl by rules
    made ~tnder this Act ;
    (jj”iet:lil dealer ” mcans any yt:lsc)n ~vhosells
    c-kr keeps for s,de motor kplrif fbr tlrc pi~rpo>c01 COJ<-
    %umpti~lnby th(x ptZs:.on hy 1ii10t11 01’1\11 I! IIV: i bc h;~ll’
    lt i\ oi rn’lg bc
  3. (g)”retail salv JII~.:!I\Sa sale ul ~l!ljic!): 1:irll.
  4. bj, a retai1,dealer 1Lr !11cptupclse of
  5. the person by whom (.!I \:l~cl~ebelinlf it is or may be
  6. purcl-lased, ni~clthe cxp~-cs!:’c: “sell in” skall bc construed a~cor-tiin:.ll:~:”1 .I klaclras” by the Tmil Nadu Ad.lptdtion of Laws Older, 1969, as amended by thc Tamil Nadu Atl’lplntloof Laws (Secol~dAmend-
  7. mcnt) Ortlcr, 196″
  8. a ‘l’llehe words uc.~itlselted by sc~tion2 of the Tanti1 Nadu
  9. Sales of Motor Spiii! Tnx:?\iuu (Amcndmcr~t)Act, 1967 (Tamil Nadu
  10. Act 18 ol 1967), wh~rllw;~.; c\oc~~lcdto have coma Into force on 111:-
  11. 16th Ncwcluber 1967.
  12. 3Tile wold ” and ” was omirtcd by !xction 2 (i) of :h* ‘T,,I, 81
  13. Nadu S;~lcsof Motot Spirit Tiix:~\ion (Ametiilmont) Act.
  14. (Tamil Nndu Act 27 ol 1365).

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