Madras General Sales Tax (Revival and Special Provisions) Act, 1971
No: 14 Dated: May, 22 1971
THE MADRAS GENERAL SALESTAX (REVIVAL AND SPECIAL PROVISIONS) ACT, 1971
(Act 14 of 1971)
An Act to revive the Madras General Salcstax Act, 1939 (Madras Act IX of 1939), and to make certain special provisions for the levy of tax on the sales of tea and rubber made in the Malabar district referred to in sub-section (2) of section 5 of the State Reorganisation Act, 1956, during the period commencing on and from the 1st day of April, 1951 and ending with the 30th day of September, 1957
Preamble.- WHEREAS the Madras General Salestax Act, 1939 (Madras Act IX of 1 CJ39), as in force in the Malabar District referred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956 (Central Act 37 of 1956), was repealed by section 15 of the Travancore-Cochin General Salestax (Amendment) Act, 1957 (12 of 1957);
AND WHEREAS it has become necessary, m the hght oi the deciSIOn of the Supreme Court m Civil Appeals Nos. 107 4 to 1088 of 1963, to revive the said Madras Act for the purposes of the levy, assessment, re-assessment and collection (including appeals, reviews and revisions) of tax under that Act in respect of the sales of tea and rubber made during the period commencing on and from the 1st day of April, 1951 and ending with the 30th day of September, 1957, and to make certam special provisions in respect of such levy, assessment, re-assessment and collectionn.
BE it enacted m the Twenty-second Year of the Republic of India as follows .-
1. Short title, extent and commencement.-(1) This Act may be called the Madras General Salestax (Revival and Special Provisions) Act, 1971.
(2) It extends to the whole of the Malabar district referred to m sub-section (2) of section 5 of the States Reorgamsahon Act, 1956 (Central Act 37 of 1856).
(3) Section 3 shall be deemed to have come mto force in the 1st day of October, 1957 and the remaining provisions of this Act shall be deemed to have come into force on the 1st day of April, 1951.
2 Interprctation.-All expressions used but not defined in this Act and defined in the Madras General Salestax Act, 1939 (Madras Act IX of 1939), shall have the meanings respectively assigned to them in that Act.