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In this Act, unless the context otheswise requires,- Definitions. (a) " added territol'y " means the territory transferred to the a[State of Tamil Nadu] by the Andhra Pradesh and Madra.s (Alteration of Boundrries) Act, 1959 (Central Act 56 of 1959) ; (b) " existing law" means a.ny law, Ordinance, Procla- mation, regulation, order, by-law or rule passed or made before the date of the commencement of this Act by 1 These words were substi~uted fcr the word '' Madras " by the Tamil Nadu Adaptation ef Laws Order, 1969, as amended by tlm Tamil Nadu Adaptation of Laws (Second Amendment) order, 1 969. a For Slatemen t of Objecr s and Reasons, See For? st. r;.loi.,qe Gazette Extraordinary, dated the 22nd March 1961, "nrt IV-Section 3, pages 80-81. This expression m s substituted for the expression " Slur e of Madras " by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adapt at ion of Laws (Secc ~d Amendment) Order, 1 %9. 5 GO (Added Territory) [I961 : T.N. Act 9 ( E x t ~ ~ o n oj Laws) Parliament, or by any Legislature, authority or perhon having power to make such a law Ordinance, Pr40cla- mation, regulation, order, by-law or rule; S, , I 1 a (c) the expression " registered dealer " means a dealer i*egistered or deemed to have been registered bkider the l[Tamil Nadu] General Sales Tax Act, 1959 (lu~mil Nadu] Act I of 1959), and includes a tetail dealer registered or deemed to'have been registered under the '[Tamil Nadu] Sales of Motor Spirit Taxation Act, 1939 ('[Tamil Nadu] Act VI of 1939): * $ Extellsion of