Amendment status not verified — confirm the current text below against the official source.
~ ~ ~ ~ e n d m e n t of section 2, Tamil Nadu Azt 14 of 1970.-Ia section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil' Nadu Act 14 of 1970), in sub-section (I), in clause (a),- (a) for the words " tluee lakh:: of rupees ", the words "ten ' lakfis a£ rupees" shall be substitntecl; 4 (b) for i!e.n~s (i) to (iv), [he lollow;ng itetns shall be substituted, ' namely :- (j) Where lhu taxnblc lurilover 1.25 per cell1 or the tmnbla ex~eeds ten lakbs of rupees t~~rnover, hut does not exceed forty lakhs of rupees. . . (ji) Whetc the taxable turnover 1.5 per cent of the taxjlblo exceeds for^ lnkhs 01' fi~mover. rupcea, - . (By order of the Governus). ' I '& - 1 ; S. VADTVELU, Commissioner and Secretary ifi Government, Law Deporiri?ent. . . . _ - Additional Sales 'Tax (2) Notwith&alldidg aanything'~ntaind in!tl;b h d Act, no dealer rcfehod to in sub-section'(1) shall be entitled to collcct the additional 'tax'' payable under the syid sub-saotion. , L 1 ; * 8 '? 1 E . . V ; G . (3) Any %dealer1-w2i*o"collects the additiond t i x payable under sub-section (11, in- contraventio~of the provisions of sub-sect ion (2), shall be punishable with fine which may extend to one thousand rupees, and no Court below the rank- of a Preside~y Magistrate* or a Magis- trate of the Flrst-Clkss* shall try myasuoh offence, - * ' ? . t t , : , . ' , - :6 - ' ' r . 3. 11 " * ' * . 2 , $1- ;* , . ,. .- *' - - -. -- - - - C , *. According to clauses (a) and (c) of sab-section ( 3 ) . 4 ssp tion 3 of the Code of Criminal Procedure,, 1973 (Central Act 2 of k974), any reference to a Magistrate of the first class shall be construed as a reference to a Judicial Magistrate of the first class and any teferenca to a Presidency h.lagistrate shall bo construed as rr reference to a Metropolitan Magistrate with effect , on and from 1-41.1974. t " - '. The follilwing section3 was omitted by sub-ktion (1)'of section 3 of the ~ a m i l Nadu Sales Tax Laws (Amendment k d Repeal) Act, IS81 (Tamil Nadu Act 7 of 1981), which 'wds dmmea to havo come into force on th3 1st Novembsr 1980:- "3. Levy of additional tax in the case of importers and ylwlescrle dealers uttder Tamil Nadu Act V I of 1939.-(1) Tb: Tax Wyable by a ~ y impor'ter or wholssals deal:r under tho' Tamif EVaju Sales of Motor Spirit Taxation Act, 1939 (Tamil Nadu Act. V l of 1939) (hereinafter in this section referred t o as the said Ad), &all be increased by an ,additional tax at tbe rate of five per cent of the tax payable under the said Act and the pre visions of the said Act sball amly in reletion to the said ad&- tiond tax as they apply in relation to the tax pay@& under the said Act. (2) Notwithstanding anything contained in the mid Act, no importer or wholosale dealer referred to in sub-section (I) shall be entitlzd to collect the additional tax pc~yable underthe said sub-section. (3) Any importer or wholesale dealer who ~Uects h e ,&(iai. tional - tax payable undcr sub-section (I), in contravention 0 f the .provisions of sub section (2), shall be punishable with fine which may extend to one thous d rupees and no Court &low v the rank of a Presidency Magi rate or a Magistmte of the First Class shall try any such offence.". , ..,. . . * - - mrlier in tbe said section 3, in subsection (11, #for the words "+re per cent", the wrds "ten ~ B I cents9 wet8 subgttr&?d "v ststion 2 of the Tamil Nadu Additional Sales Tax (An#ndw) Act, 1974 (Tamil Nadu Act .24 of 1974).] . . . .+-r . 1 ZA>P , 1 : - I . _ a t ' . l .% , 1 [3-A. If any dealer * rlr Penalty 1t.r col1t:cti on of * ]collectsanyamountbywa~ofadditiona~tara~d~ti~~~ tor or puiportiog to bt, by way of additional hx, in contraven- by dea1.r a(**]. tion of the provisions of sub-section (2) of section 2, * * 1, the assessing authority F #concerned m y , after giving such dealer * k * I a reasonable opportunity of being heard, by order in 6 writing impose upon him by way of penalty, a sum not 9 e~ceeding. one and a half times such amount : Provided that no proceedings undm this section shall be commenced after a period of five years from the expiry d t h e year in which the amount has been collected .I ,. + ' , ~ o G d e d furthei that nci prosecution for 'an offen&, under sub-section (3) of section 2 $1 * r6 - . 1,. shall. b instituted in respect of the same facts on which a p6nirlty has been imposed'ukaer , ' . I this section.] c . i I . ' i