Luxury Tax on Tobacco (Validation) Act, 1964

No: 9 Dated: Mar, 04 1964

THE LUXURY TAX ON TOBACCO (VALIDATION) ACT, 1964

(Act 9 of 1964)

    An Act to provide the levy of a luxury tax on tobacco for the period beginnmg with the 17th day of August, 1950 and ending on the 31st day of December, 1957, and the validation of the levy and collection of fees for licences or the vend and stocking of tobacco for the aforesaid period.

    Preamble.- WHEREAS it is expedient to provide for the levy of a luxury tax on tobacco for the period beginning with the 17th day of August, 1950 and ending on the 31st day of December, 1957, and the validation of the levy and collection of fees for licences for the vend and stockmg of tobacco for the aforesaid period ;

BE it enacted in the Fifteenth Year of the Republic of India as follows:-

1. Short title and exlent.-(1) This Act may be called the Luxury Tax on Tobacco (Validation) Act, 1964.

(2) It extends to the whole of the State of Kerala excluding the Malabar district referred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956.

2. Defimtions.- In this Act, unless the context otherwise requires,-

(i) "prescribed" means prescribed by rules made by the Government under this Act ;

(ii) "tobacco" includes leaf of the tobacco plant, snuff, cigars, cigarettes, beedies, beedi tobacco, tobacco powder and other preparations or admixtures of tobacco.