REGISTERED NO , D. 221 रजिस्ट्री सं ० डी० 221
भारत की राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग - खण्ड 1
PART II-Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 14]
मई विल्ली, शनिवार, मार्च 31 , 1973 / क्षेत्र 10, 1895
No. 14] NEW DELHI, SATURDAY, MARCH 31 , 1973 / CHAITRA 10 , 1895
इस भाग में भिन्म पृष्ठ संख्या वी जाती है जिससे कि यह अलग संकलम के रूप में रखा जा सके । Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS
(Legislative Department)
New Delhi , the 31st March , 1973/ Chaitra 10, 1895 ( Saka)
The following Acts of Parliament received the assent of the Presi- dent on the 31st March , 1973 , and are hereby published for general information: --
THE REFUGEE RELIEF TAXES ( ABOLITION )
ACT, 1973
No. 13 OF 1973
[31st March , 1973 ]
An Act further to amend the Indian Stamp Act , 1899 , the Central Excises and Salt Act , 1944 , and the Union Duties of Excise (Distribution) Act, 1962 , and to repeal the Railways Passenger Fares Act, 1971 , the Tax on Postal Articles Act, 1971 , and the Inland Air Travel Tax Act , 1971 .
Be it enacted by Parliament in the Twenty- fourth Year of the Republic of India as follows: -
1. (1) This Act may be called the Refugee Relief Taxes (Abolition ) Act, 1973 .
(2) It shall come into force on the 1st day of April , 1973.
Short title and com- mence- ment .
2. In the Indian Stamp Act , 1899 ,-
(a) section 3A shall be omitted;
Amend- ment of Act2 of 1899.
(b) after section 54A, the following section shall be inserted, namely:--
(135 ) 136
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[PART II-
Allow- ances for Refugee Relief stamps.
'54B. Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription "Re- fugee Relief" ( being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall, upon such person delivering up, within six months from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973 , such stamps to the Collector, refund to such person the value of such stamps in money or give in lieu thereof other stamps of the same value:
Provided that the State Government may , with a view to facilitating expeditious disposal of claims for such refunds , specify , in such manner as it deems fit , any other procedure which may also be followed for claiming such refunds .' .
3. In the First Schedule to the Central Excises and Salt Act , 1944, Item No. 61 (relating to newspapers and all other printed periodicals ) shall be omitted .
Amend- ment of Act1 of 1944.
Amend- ment of Act3 of 1962.
4. In the Union Duties of Excise ( Distribution) Act , 1962 , in section 2, the brackets , words and figures " (other than duties of excise levied and collected under that Act on newspapers and all other printed periodicals falling under Item No. 61 of the First Scheduleto that Act) " shall be omitted.
Repeal of Act46 of 1971.
5. The Railway Passenger Fares Act, 1971, is hereby repealed and every person from whom tax has been collected under sub -section (2 ) of section 3 of that Act for a journey commencing on or after the 1st day of April , 1973 , shall , upon his making an application in this behalf to the Railway Administration within six months from the commence- ment of this Act , be entitled to a refund thereof:
Provided that the Railway Administration may, with a view to faci- litating expeditious disposal of claims for such refunds , specify , in such manner as it deems fit, any other procedure which may also be followed for claiming such refunds .
6. (1 ) The Tax on Postal Articles Act, 1971 , is hereby repealed.
Repeal of Act47 of 1971 .
(2) Where any person is possessed of any adhesive stamp, or any inland letter or aerogramme on which is embossed any stamp , bearing the inscription " Refugee Relief" [ being in each case a stamp referred to in section 3 of the Act repealed by sub -section ( 1 ) ] and such adhesive stamp or inland letter or aerogramme has not been spoiled, the officer in charge of any post office shall, upon such person delivering up , within six months from the commencement of this Act , such adhesive stamp , inland letter or aerogramme to that officer , refund to such person the value of such adhesive stamp or, as the case may be , the aggregate value of the stamps embossed on such inland letter or aerogramme , either in
money or in postage stamps of the same value .
Repeal of Act48 of 1971.
7. (1) The Inland Air Travel Tax Act, 1971 , is hereby repealed and every personson from whom tax has been collected under sub - section ( 2 ) of section 3 of that Act for a journey commencing on or after the 1st day of April , 1973 , shall be entitled to claim a refund thereof from the car- rier or , where the carrier has credited the tax so collected to the Central Government , from that Government.
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SEC . 1 ]
137
48 of 1971.
(2) Notwithstanding the repeal of the Inland Air Travel Tax Act , 1971, the provisions of that Act and the rules made thereunder in rela- tion to the refund by a carrier of any tax paid in respect of any journey shall so far as may be apply in relation to the refund of the tax in res- pect of any journey referred to in sub - section (1 ) .
(3) Where any tax in respect of any journey referred to in sub - section (1) has not been refunded by the carrier within a period of three months from the commencement of this Act , the carrier shall credit such tax to the Central Government within thirty days of the expiry of that period and if the carrier makes any default , such tax may be recovered by the Central Government from the carrier as an arrear of land revenue .
(4) The provisions of sub - section (2 ) and (3 ) shall not be held to pre- judice or affect the general application of section 6 of the General Clauses Act, 1897 with regard to the effect of repeals .
10 of1807 .
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[PART 11-
138
ACT, 1973
THE UNION TERRITORIES TAXATION LAWS (AMENDMENT)
No. 14 OF 1973
[31st March , 1973)
An Act further to amend certain taxation laws in the Union territories .
Be it enacted by Parliament in the Twenty -fourth Year of the Republic of India as follows: -
1. ( 1) This Act may be called the Union Territories Taxation Laws (Amendment) Act, 1973 .
(2) It shall come into force on the 1st day of April , 1973 .
Short title and com- mence- ment .
2. As from the commencement of this Act, the Union Territories Taxa- tion Laws (Amendment ) Act, 1971 , in so far as it applies to the Union territories of Delhi, the Andaman and Nicobar Islands , the Laccadive , Minicoy and Amindivi Islands , Dadra and Nagar Haveli , Goa, Daman ments and Diu, Pondicherry and Chandigarh , and the provisions inserted by the said Act in the taxation laws as in force in the said Union territories and specified in the Schedule to that Act, shall stand repealed:
Provided that the repeal shall not-
ofamend.. Repeal of Act 73 of 1971 and made thereby in respect of certain Union territories:.
(a) affect the previous operation of the provisions so repealed or anything duly done or suffered thereunder ; or
(b) affect any right , privilege, obligation or liability acquired, accrued or incurred under the provisions so repealed; or SEC . 1 ]
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139
(c) affect any penalty , forfeiture or punishment incurred in respect of any offence committed in relation to the provisions repealed; or SO
(d) affect any investigation , legal proceeding or remedy in res- pect of any such right , privilege , obligation , liability , penalty , for- feiture or punishment as aforesaid ,
and any such investigation , legal proceeding or remedy may be insti- tuted, continued or enforced , and any such penalty, forfeiture or punish- ment may be imposed as if those provisions had not been repealed.
Refunds .
3. ( 1) The Administrator of each of the Union territories referred to in section 2 shall, by order published in the Official Gazette , make provisions for the refund, in such manner as may be provided in the order, of-
(a) the value of any unspoiled stamps issued in pursuance of any of the provisions repealed by section 2 ; or
( b) any additional duty or tax or surcharge collected in pur- suance of any of the said provisions in so far as it relates to any period after the commencement of this Act .
(2) The provisions of any order made under sub- section ( 1 ) shall have effect notwithstanding anything inconsistent therewith contained in any relevant taxation law referred to in section 2 .
K. K. SUNDARAM , Secy . to the Govt . of India .
PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI, 1973