Amendment status not verified — confirm the current text below against the official source.
In the Tamil Nadu Value Added Tax Act, 2006, after section 86, the following section shall be inserted, namely:- Insertion of new section 86A. 86A. Power of Government to extend time limit in special circumstances. (1) Notwithstanding anything contained in this Act, the Government may, by notification, extend the time limit specified in, or prescribed or notified under this Act in respect of actions which cannot be completed or complied with due to force majeure. (2) The power to issue notifi cation under sub-section (1) shall include the power to give retrospective eff ect to such notifi cation from a date not earlier than the date of commencement of this Act. Explanation.- For the purpose of this section, the expression force majeure means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.