Applicant, Arrears of Tax, Designated Authority
The following Act of the Tamil Nadu Legislative Assembly received the assent
of the Governor on the 29th November 2008 and is hereby published for
ACT No. 60 OF 2008.
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 for settlement of arrears of tax, penalty or interest,
as the case may be, under the repealed Tamil Nadu General Sales Tax Act, 1959, the
repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971, the repealed Tamil Nadu Additional
Sales Tax Act, 1970 and the Central Sales Tax Act, 1956;
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Fifty-ninth Year of the Republic of India as follows:—
- (1) This Act may be called the Tamil Nadu Sales Tax (Settlement of Arrears)
(2) It extends to the whole of the State of Tamil Nadu.
(3) It shall be deemed to have come into force on the 1st day of
- (1) In this Act, unless the context otherwise requires,—
(a) “applicant” means a dealer as defined in the relevant Act;
(b) “arrears of tax, penalty or interest” means—
(i) tax including additional sales tax, surcharge, additional surcharge and
central sales tax, payable by an applicant upon assessment under the relevant Act; or
(ii) penalty payable by an applicant under the relevant Act; or
(iii) interest payable by an applicant under the relevant Act
as the case may be, for which assessment has been made prior to the 1st day of
April 2002 under the relevant Act, and pending collection on the date of filing of application
under this Act;
(c) “designated authority” means an authority appointed under section 3;
(d) “Government” means the State Government;
(e) “relevant Act” means,—
(i) the repealed Tamil Nadu General Sales Tax Act, 1959;
(ii) the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971;
(iii) the repealed Tamil Nadu Additional Sales Tax Act, 1970;
(iv) the Central Sales Tax Act, 1956
and includes the rules made or notifications issued thereunder.
(2) Unless there is anything repugnant to the subject or context, all expressions
used in this Act, which are not defined, shall have the same meaning as defined or used
in the relevant Act.
- For carrying out the purposes of this Act, the Government may, by notification,
appoint one or more authorities referred to in section 48 of the Tamil Nadu Value Added
Tax Act, 2006, to be the designated authority and such authority shall exercise jurisdiction
over such area or areas as the Government may specify in the notification.
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