Amendment status not verified — confirm the current text below against the official source.
Definitions.— In this Chapter,— (a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company; 1 Ins. by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958) and subs. by Act 26 of 1988, sec. 85 (w.e.f. 13-5-1988). 2 Ins. by Act 13 of 1989, sec. 50. 3 Subs. by Act 13 of 1989, sec. 50, for "and 2404.50" (w.e.f. 12-5-1989). 4 Omitted by the Taxation Laws (Amendment) Act, 2007, S.8. 5 Item (xi) omitted by Act 19 of 1968, sec. 43 (w.e.f. 11-5-1968). 6 Subs. by Act 31 of 1958, sec. 11, for section 15 (w.e.f. 1-10-1958). 7 Subs. by Act 25 of 1975, sec. 38, for "three per cent." (w.e.f. 1-7-1975). 8 Certain words omitted by Act 20 of 2002, sec. 155. 9 Subs. by Act 61 of 1972, sec. 12, for "the tax so levied". 10 Subs. by Act 61 of 1972, sec. 12, for "shall be refunded to such person". 11 Ins. by Act 103 of 1976, sec. 8 (w.e.f. 7-9-1976). 12 Ins. by Act 33 of 1996, sec. 87 (w.e.f. 28-9-1996). 13 Ins. by Act 61 of 1972, sec. 13 (w.e.f. 1-4-1973). The Central Sales Tax Act, 1956 Page 18 of 20 (b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).