Act Repealed by 30 of 1996, Suburban Area, Levy of Surcharge, Sales Tax,

An Act to provide for the levy of surcharge on salts tax.
by thc Legislature of the State of liarnilNadu
-second Year of the Republic of India as

  1. (1) This Act may be called the Tamil Nadu Sales
    Tax (Surcharge) Act, 1971.
    (2) It extends to tkc whole of the Stato of Tamil
    This Act shall be deemed to havc come into
    (i) in the City ~f Madras, onthe 19th June1971.
    (ii) in the City of Madurai and thc nlunicipai
    towns of Salem, Coimbatore and Tiruchirappalli, on the
    29th June 1971 ; and
    (iii) in tllc suburban area of the City of Madras,
    on the date of the publication of the Tamil Nadu Sales
    Tax (Surcharge) Bill, 1971, in the Tamil Nadu Governngent
    (b)The Government may, by notification, direct
    that this Act shall come into force on such date as may be
    specified in the i~otificationinr
    (i) any other municipal town ; or
    (ii) atly towi~ship; or
    (iii) suburban area of the City of Madurai or
    of the municipal town of Salem, Coimbatore or Tiruchi-
    rappdi or of such municipal townor towslzipas is referred to in sub-clauses (i) and (ii). (4) The Government may, by notificatioa, cancel any notificatioo issued under clause (6) of sltb-section (3), but the cancellation shall not be deemed to affect the poHer of the Government under clause (b) of sub-section (3) again to bring this Act illto force in such a1unicipel town or township or suburban am. *For Statement of Objects and Reasons,see TamilNudu Government rdinary, dated the 12th July 1971. Pad IV -3ection Short title, extent and c~mrnenceti~ C.- I_ — –_t__P Sales Tax (Surcharge) [IWI : T. N. Act 24 ‘ .:! (5) PA draft of any notification to is under clause (b) of sub-section (3) or sub-section (4) s be laid on the table of the Legislative Assembly and fiotification sl~allnot be issued unless the . Assemb appmves the draft either without iuodification or additio or with modifications or additions ;and upon such appro- val being given, the notification slid1 be issued inthe form in which it has been approved end such notification OD being so issued shall be published in the TmilNadu Govern- ment Gazette and shall thereafter be of full force and effect. 2, in tbia Act, unless the colltext otherwise requiresr .. e I i) in relatioil to the City of Madras, the 19th 4; e I’ :a b (e) “date of the connenccnlcnt of this Act’keatis-1-

    (ii) in relation to the City of Madurai or the muni-
    cipal town of Salem, Coimbatore or Tiruchirappalli, the
    29th June 1071 ;
    June 19″r’ l;
    (iii) in relatioil to tllc suburban area of the City of
    Madras the date of thc publication of the Tamil Nad
    Sdcs Tax (Surchtr Bill, 1971, in tlie Tarnil Nudu Govern-
    ment Gazdle ; aud
    (iv) iu :elation to-
    (A) ally otl~ermunicipal town or towns
    (BE the suburban area of-
    (i) the City of Madurai or tllc municip
    tow& of Saicn~,Coimbatore or Tiruchirappalli ; or
    (ii) any othcr nlullicipal town or towns
    the date of :he publication of the notification in the Tam1
    Nadu Govement Gazette, under clause (b) of sub-section
    (3) of section 1 ;
    (c) “suburban are2 ” meails-
    (i) an area within tbh%y-two ’tilomzt~s
    City of Madras 08
  • . \, –
    i- s
    *Lkr”>971 : T.N. Act 241
    1225 i
    Sale3 fix(Strrcharge)
    Levy of
    surchargc on
    (ii) an area within such distance not exceedidg
    rty-two kiloinetres of’ the City of Madurai or of the
    u~iicipaltown of Salem, Coimbatore or ~iruchirappalli
    r of any other municipal town or township, as the Govern-
    ent may, by notification:, specify.
    ealer who is liable to pay tax under the
    neral Sales Tax Act, 1959 (Tamil Nadu
    ) (hereinafter in this section referred to as
    n the sale or purchase of goods within
    e area in which this Act is in force sha11,
    n and from the date of the colnmenement of this Act,
    on such tax at the rate of five per cent of,
    Provided that in the City of Madras, for the period
    co~~~~ncl~cing on the 19th Julie 1971 and ending with the
    25th June 1971, the rate of such surchargc shall be ten
    Provided further that if, in respect of dcclarcd goods,
    as defined in clause (h)of section 2 of the said Act,–
    (i) the tax under the said Act ;
    dditional tax under the T;kolil Nadu
    Tax Act, 1970 (Tamil Nadu Act 14 of

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