Bare ActsThe PUDUCHERRY PATENTE (ABOLITION) ACT, 1970

Section 4

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No suit or other legal proceedings shall lie against the Government or any person authorised by the Government for anything which is in good faith done or intended to be done in pursuance of this Act. ________ STATEMENT OF OBJECTS AND REASONS FOR ACT 23 OF 1970 Patente is a tax on professions levied and collected in the Union territory of Puducherry under the French Deliberations dated 15t December, 1938 enforced by the Arrete dated 17t December, 1938. This tax is levied on every individual who carries on business, runs an industry or engages himself in a profession and the basis of the collection varies according to the nature of the profession. The business community of Puducherry have been paying this tax in addition to the Turnover Tax. When the Sales Tax Act, 1967 came into force, the Turnover tax was withdrawn. But the Patente has been continued as no provision was made in the Sales Tax Act to repeal the Deliberations relating to Patente. There have been a number of representations both inside and outside the Legislature for abolition of the Patente. It has therefore been decided to abolish the Patente. The above Bill seeks to achieve the above object. ________

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