No. 465]
CHENNAI, MONDAY, OCTOBER 4, 2021
Purattasi 18, Pilava, Thiruvalluvar Aandu–2052
TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2021
[Price: Rs. 8.80 Paise.
Part IV—Section 2
Tamil Nadu Acts and Ordinances
Ex-IV-2—465--1
[123]
CONTENTS
Pages.
ACTS:
No. 24 of 2021—The Tamil Nadu Repealing Act, 2021.
124-128
No. 25 of 2021—The Tamil Nadu Shops and Establishments (Amendment) Act,
2021. ..
..
..
..
129-130
No. 26 of 2021—The Tamil Nadu Shops and Establishments (Amendment)
Amendment Act, 2021.
131-132
No. 27 of 2021— The Tamil Nadu Goods and Services Tax (Second Amendment)
Act, 2021.
133-136
No. 28 of 2021—The Tamil Nadu Repealing (Second) Act, 2021.
137-140
No. 29 of 2021—The Tamil Nadu Hindu Religious and Charitable Endowments
(Amendment) Act, 2021.
141-142
No. 30 of 2021—The Tamil Nadu Hindu Religious and Charitable Endowments
(Second Amendment) Act, 2021.
143
124
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent of
the Governor on the 4th October 2021 and is hereby published for general
information:—
ACT No. 24 OF 2021.
An Act to repeal certain enactments.
WHEREAS it is expedient that the enactments specifi ed in the Schedule
which are spent or have otherwise become obsolete, or have ceased to be in force
otherwise than by expressed specifi c repeal, should be expressly and specifi cally
repealed;
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Seventy-second Year of the Republic of India as follows:—
Short title.
1. This Act may be called the Tamil Nadu Repealing Act, 2021.
Repeal of certain
enactments.
2. The enactments specifi ed in the Schedule are hereby repealed.
Savings.
3. The repeal by this Act of any enactment shall not aff ect any other enactment
in which the repealed enactment has been applied, incorporated or referred to;
and this Act shall not aff ect the validity, invalidity, eff ect or consequences of
anything already done or suff ered, or any right, title, obligation or liability already
acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or
any release or discharge of or from any debt, penalty, obligation, liability, claim or
demand, or any indemnity already granted, or the proof of any past act or thing;
nor shall this Act aff ect any principle or rule of law, or established jurisdiction,
form or course of pleading, practice or procedure, or existing usage, custom,
privilege, restriction, exemption, offi ce or appointment, notwithstanding that the
same respectively may have been in any manner affi rmed or recognised or derived
by, in or from any enactment hereby repealed;
nor shall the repeal by this Act of any enactment revive or restore any jurisdiction,
offi ce, custom, liability, right, title, privilege, restriction, exemption, usage, practice,
procedure or other matter or thing not now existing or in force.
Tඐඍ Sඋඐඍඌඝඔඍ.
REPEALS.
(See section 2)
Sl.
No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
President’s Act
1.
1976
2
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1976.
Central Act
2.
1858
I
The Tamil Nadu Compulsory Labour Act, 1858.
Tamil Nadu Acts
3.
1866
II
The Tamil Nadu Cattle Disease Act, 1866.
4.
1953
XIX
The Tamil Nadu Co-operative Societies (Amendment) Act, 1953.
5.
1954
XXVII
The
Tamil
Nadu
Hindu
Religious
and
Charitable
Endowments
(Amendment)
Act, 1954.
6.
1958
XX
The Tamil Nadu Weights and Measures (Enforcement) Act, 1958.
125
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sl.
No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
7.
1959
14
The Tamil Nadu Buildings (Lease and Rent Control) Amendment Act, 1959.
8.
1959
32
The Tamil Nadu Slum Improvement (Acquisition of Land) Amendment Act, 1959.
9.
1960
3
The Tamil Nadu Buildings (Lease and Rent Control) Amendment Act, 1960.
10.
1960
8
The Courtallam Township (Validation of Taxes and Library Cess) Act, 1960.
11.
1961
19
The Tamil Nadu Wakf (Supplementary) Act, 1961.
12.
1961
37
The Chennai City Police (Amendment) Act, 1961.
13.
1962
6
The Tamil Nadu Betting Tax (Amendment) Act, 1962.
14.
1963
7
The Tamil Nadu Commercial Crops Markets (Validation of Cess) Act, 1963.
15.
1963
18
The Tamil Nadu District Police (Amendment) Act, 1963.
16.
1964
19
The Tamil Nadu Compulsory Labour (Amendment) Act, 1964.
17.
1964
23
The Tamil Nadu Maternity Benefi t (Repeal) Act, 1964.
18.
1964
37
The Tamil Nadu General Sales Tax (Special Provisions) Act, 1964.
19.
1965
7
The Tamil Nadu General Sales Tax (Amendment) Act, 1965.
20.
1965
20
The Tamil Nadu Buildings (Lease and Rent Control) Amendment Act, 1965.
21.
1965
21
The Tamil Nadu Agricultural Produce Markets (Amendment) Act, 1965.
22.
1965
27
The Tamil Nadu Sales of Motor Spirit Taxation (Amendment) Act, 1965.
23.
1965
28
The Tamil Nadu Sales of Motor Spirit Taxation (Second Amendment) Act, 1965.
24.
1965
30
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1965.
25.
1965
36
Glanders and Farcy (Tamil Nadu Amendment) Act, 1965.
26.
1966
3
The Tamil Nadu General Sales Tax (Amendment) Act, 1966.
27.
1966
8
The Tamil Nadu Co-operative Societies (Amendment) Act, 1966.
28.
1966
18
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1966.
29.
1967
5
The Tamil Nadu General Sales Tax (Amendment) Act, 1967.
30.
1967
11
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1967.
31.
1967
18
The Tamil Nadu Sales of Motor Spirit Taxation (Amendment) Act, 1967.
32.
1967
19
The Tamil Nadu General Sales Tax (Third Amendment) Act, 1967.
33.
1968
2
The Tamil Nadu General Sales Tax (Amendment) Act, 1968.
34.
1968
7
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1968.
35.
1968
12
The Tamil Nadu General Sales Tax (Third Amendment) Act, 1968.
36.
1968
17
The Tamil Nadu Co-operative Land Mortgage Banks (Amendment) Act, 1968.
37.
1969
2
The Tamil Nadu General Sales Tax (Amendment) Act, 1969.
38.
1969
3
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1969.
39.
1969
14
The Tamil Nadu Co-operative Land Mortgage Banks (Amendment) Act, 1969.
40.
1969
20
The Tamil Nadu General Sales Tax (Third Amendment) Act, 1969.
41.
1970
2
The Tamil Nadu General Sales Tax (Amendment) Act, 1970.
126
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sl.
No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
42.
1970
3
The Tamil Nadu Sales of Motor Spirit Taxation (Amendment) Act, 1970.
43.
1970
4
The Tamil Nadu Co-operative Land Development Banks (Amendment) Act, 1970.
44.
1970
12
The Tamil Nadu Sales of Motor Spirit Taxation (Second Amendment) Act, 1970.
45.
1970
13
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1970.
46.
1970
19
The Tamil Nadu Agricultural Produce Markets (Second Amendment) Act, 1970.
47.
1970
20
The Tamil Nadu Buildings (Lease and Rent Control) Amendment Act, 1970.
48.
1970
23
The Tamil Nadu Payment of Salaries (Amendment) Act, 1970.
49.
1970
26
The Tamil Nadu General Sales Tax (Third Amendment) Act, 1970.
50.
1970
27
The Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1970.
51.
1971
7
The Tamil Nadu General Sales Tax (Amendment) Act, 1971.
52.
1971
13
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1971.
53.
1971
25
The Tamil Nadu General Sales Tax (Third Amendment) Act, 1971.
54.
1971
35
The Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1971.
55.
1971
44
The Tamil Nadu Betting and Entertainments Tax (Amendment) Act, 1971.
56.
1971
45
The Tamil Nadu Payment of Salaries (Amendment) Act, 1971.
57.
1971
46
The Tamil Nadu Legislature (Prevention of Disqualifi cation) Amendment Act, 1971.
58.
1971
47
The Tamil Nadu Entertainments Tax (Amendment) Act, 1971.
59.
1972
8
The Tamil Nadu Sales of Motor Spirit Taxation (Amendment) Act, 1972.
60.
1972
9
The Tamil Nadu Betting Tax (Amendment) Act, 1972.
61.
1972
11
The Tamil Nadu General Sales Tax (Amendment) Act, 1972.
62.
1972
19
The Public Wakfs (Extension of Limitation) Tamil Nadu Amendment Act, 1972.
63.
1972
31
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1972.
64.
1973
3
The Tamil Nadu Betting Tax (Second Amendment) Act, 1972.
65.
1973
9
The Tamil Nadu Co-operative Societies (Amendment) Act, 1973.
66.
1973
16
The Tamil Nadu General Sales Tax (Amendment) Act, 1973.
67.
1973
21
The Public Wakfs (Extension of Limitation) Tamil Nadu Amendment Act, 1973.
68.
1973
26
The Tamil Nadu Sales of Motor Spirit Taxation and Entertainments Tax (Amendment)
Act, 1973.
69.
1973
28
The Tamil Nadu Payment of Salaries (Amendment) Act, 1973.
70.
1973
39
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1973.
71.
1973
40
The Tamil Nadu Payment of Salaries (Second Amendment) Act, 1973.
72.
1974
1
The Tamil Nadu Entertainments Tax (Amendment) Act, 1973.
73.
1974
23
The Tamil Nadu General Sales Tax (Amendment) Act, 1974.
74.
1974
24
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1974.
75.
1974
35
The Tamil Nadu Sales of Motor Spirit Taxation (Amendment) Act, 1974.
76.
1974
36
The Tamil Nadu General Sales Tax (Second Amendment) Act, 1974.
127
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sl.
No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
77.
1974
37
The Tamil Nadu General Sales Tax (Third Amendment) Act, 1974.
78.
1974
43
The Tamil Nadu Payment of Salaries (Amendment) Act, 1974.
79.
1975
45
The Tamil Nadu Additional Sales Tax and Sales Tax (Surcharge) Amendment Act, 1975.
80.
1981
7
The Tamil Nadu Sales Tax Laws (Amendment and Repeal) Act, 1981.
81.
1986
35
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1986.
82.
1989
21
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1989.
83.
1993
23
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1993.
84.
1996
31
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1996.
85.
1998
23
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1998.
86.
1999
37
The Tamil Nadu Additional Sales Tax (Amendment) Act, 1999.
87.
2001
13
The Tamil Nadu Additional Sales Tax (Amendment) Act, 2001.
88.
2002
23
The Tamil Nadu Additional Sales Tax (Amendment) Act, 2002.
89.
2005
14
The Tamil Nadu Additional Sales Tax (Amendment) Act, 2005.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government (Legislation),
Law Department.
128
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
129
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent of
the Governor on the 4th October 2021 and is hereby published for general
information:—
ACT No. 25 OF 2021.
An Act further to amend the Tamil Nadu Shops and Establishments Act, 1947.
Bඍ
it
enacted
by
the
Legislative
Assembly
of
the
State
of
Tamil Nadu in the Seventy-second Year of the Republic of India as follows:--
1. (1) This Act may be called the Tamil Nadu Shops and Establishments
(Amendment) Act, 2021.
(2) It shall come into force at once.
Short title and
commence-
ment.
Tamil Nadu
Act XXXVI
of 1947.
2. After section 22 of the Tamil Nadu Shops and Establishments Act,
1947, the following section shall be inserted, namely:-
“22-A. Seating facilities.-The premises of every establishment shall have
suitable seating arrangements for all employees so that they may take
advantage of any opportunity to sit which may occur in the course of their
work and thereby avoid ‘on their toes’ situation throughout the working hours.”.
Insertion of
new section
22-A.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government (Legislation),
Law Department.
130
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
131
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent
of the Governor on the 4th October 2021 and is hereby published for
general information:—
ACT No. 26 OF 2021.
An Act to amend the Tamil Nadu Shops and Establishments
(Amendment) Act, 2018.
Bඍ it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Seventy-second Year of the Republic of India as follows:--
1. This Act may be called the Tamil Nadu Shops and Establishments
(Amendment) Amendment Act, 2021.
Short title.
Tamil Nadu Act
27 of 2018.
2. For section 3 of the Tamil Nadu Shops and Establishments (Amendment) Act,
2018 (hereinafter referred to as the Amendment Act), the following section shall be
substituted, namely:--
Substitution of
section 3.
Tamil Nadu Act
27 of 2018.
3. Registration of shops and establishments.--(1) On and from the date of
commencement of the Tamil Nadu Shops and Establishments (Amendment) Act,
2018, the employer of every establishment employing ten or more workers shall,
within a period of six months from the date of commencement of his business, apply
for registration and obtain a registration certifi cate.
(2) Every application for registration under sub-section (1) shall be in
such form and in such manner as may be prescribed.
(3) The inspector, on receipt of an application under sub-section (2),
register the establishment and issue a registration certifi cate to the employer within
twenty four hours in such form as may be prescribed. If the registration certifi cate is
not issued within a period of twenty four hours from the date of receipt of application
by the inspector, the registration certifi cate shall be deemed to have been granted
under this Act.
(4) The inspector shall maintain a Register of establishments, in such
form, as may be prescribed.
(5) The registration certifi cate shall be prominently displayed in the
establishment by the employer.
(6) The employer shall give intimation to the inspector, of any change in
any of the particulars furnished in the application form submitted under sub-section
(2), within a period of thirty days of such change. The inspector shall, on receipt
of such intimation, amend the registration certifi cate or issue a fresh registration
certifi cate.
(7) The employer shall, within a period of thirty days of the closure of the
establishment, give intimation of such closure to the inspector and on receipt of such
intimation, he shall cancel the registration certifi cate:
Provided that where the inspector is satisfi ed otherwise than on receipt of such
intimation that the establishment has been closed, he shall cancel such registration
certifi cate:
Provided further that no cancellation shall be made under the fi rst proviso,
unless the employer has been given an opportunity of making representation.
132
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(8) Notwithstanding anything contained in sub-section (1), the
employer of every existing establishment employing ten or more workers on
the date of commencement of the Tamil Nadu Shops and Establishments
(Amendment) Act, 2018 shall furnish the details of the establishment
along with a self declaration in such form as may be prescribed to the
inspector, within a period of one year from the date of commencement of the
Tamil Nadu Shops and Establishments (Amendment) Act, 2018. The inspector
shall after recording the intimation furnished by the employer in the Register of
establishments, issue a registration certifi cate.”.
Tamil Nadu Act
27 of 2018.
Substitution of
section 3.
3. For section 6 of the Amendment Act, the following section shall be substituted,
namely:-
“6. In section 45 of the principal Act, for the expression “sections 7 to 11,
13 to 23, 25, 26, 29 to 41 and 47”, the expression “sections 3,7 to 11, 13 to 23, 25,
26, 29 to 41, 47, 47-A and 50-A” shall be substituted.” .
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government (Legislation),
Law Department.
133
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent
of the Governor on the 4th October 2021 and is hereby published for
general information:—
ACT No. 27 OF 2021.
An Act further to amend the Tamil Nadu Goods and Services Tax
Act, 2017.
Bඍ it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Seventy-second Year of the Republic of India as follows:—
1. (1) This Act may be called the Tamil Nadu Goods and Services Tax
(Second Amendment) Act, 2021.
Short title and
commence-
ment.
(2) (i) Sections 2, 6 and 15 shall be deemed to have come into force
on the 1st day of July 2017;
(ii) Sections 4 and 5 shall be deemed to have come into force on
the 1st day of August 2021; and
(iii) All other sections of this Act shall come into force on such date
as the State Government may, by notifi cation, appoint.
Tamil Nadu Act
19 of 2017.
2. In the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to
as the principal Act), in section 7, in sub-section (1), after clause (a), the following
clause and Explanation shall be inserted, namely:—
Amendment of
section 7.
“(aa) the activities or transactions, by a person, other than an individual,
to its members or constituents or vice-versa, for cash, deferred payment or other
valuable consideration.
Explanation.— For the purposes of this clause, it is hereby clarifi ed
that, notwithstanding anything contained in any other law for the time being in
force or any judgment, decree or order of any Court, tribunal or authority, the
person and its members or constituents shall be deemed to be two separate
persons and the supply of activities or transactions inter se shall be deemed to
take place from one such person to another;”.
3. In section 16 of the principal Act, in sub-section (2), after clause (a), the
following clause shall be inserted, namely:—
Amendment of
section 16.
“(aa) the details of the invoice or debit note referred to in clause (a) has
been furnished by the supplier in the statement of outward supplies and such
details have been communicated to the recipient of such invoice or debit note in
the manner specifi ed under section 37;”.
4. In section 35 of the principal Act, sub-section (5) shall be omitted.
Amendment of
section 35.
5. For section 44 of the principal Act, the following section shall be substituted,
namely:—
Substitution of
section 44.
“44. Annual return.— Every registered person, other than an Input
Service Distributor, a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident taxable person shall furnish an annual return
which may include a self-certifi ed reconciliation statement, reconciling the value
of supplies declared in the return furnished for the fi nancial year, with the audited
annual fi nancial statement for every fi nancial year electronically, within such time
and in such form and in such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the
Council, by notifi cation, exempt any class of registered persons from fi ling annual
return under this section:
134
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Provided further that nothing contained in this section shall apply to
any department of the Central Government or a State Government or a local
authority, whose books of account are subject to audit by the Comptroller and
Auditor-General of India or an auditor appointed for auditing the accounts of local
authorities under any law for the time being in force.”.
Amendment of
section 50.
6. In section 50 of the principal Act, in sub-section (1), for the proviso, the
following proviso shall be substituted, namely:—
“Provided that the interest on tax payable in respect of supplies made during
a tax period and declared in the return for the said period furnished after the due
date in accordance with the provisions of section 39, except where such return is
furnished after commencement of any proceedings under section 73 or section 74
in respect of the said period, shall be payable on that portion of the tax which is
paid by debiting the electronic cash ledger.”.
Amendment of
section 74.
7. In section 74 of the principal Act, in Explanation 1, in clause (ii), for the
words and fi gures “sections 122, 125, 129 and 130”, the words and fi gures
“sections 122 and 125” shall be substituted.
Amendment of
section 75.
8. In section 75 of the principal Act, in sub-section (12), the following
Explanation shall be inserted, namely:—
“Explanation.— For the purposes of this sub-section, the expression
"self-assessed tax" shall include the tax payable in respect of details of outward
supplies furnished under section 37, but not included in the return furnished under
section 39.”.
Amendment of
section 83.
9. In section 83 of the principal Act, for sub-section (1), the following sub-
section shall be substituted, namely:—
“(1) Where, after the initiation of any proceeding under Chapter XII,
Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the
purpose of protecting the interest of the Government revenue it is necessary so to
do, he may, by order in writing, attach provisionally, any property, including bank
account, belonging to the taxable person or any person specifi ed in sub-section
(1A) of section 122, in such manner as may be prescribed.”.
Amendment of
section 107.
10. In section 107 of the principal Act, to sub-section (6), the following proviso
shall be added, namely:—
“Provided that no appeal shall be fi led against an order under sub-section
(3) of section 129, unless a sum equal to twenty-fi ve per cent. of the penalty has
been paid by the appellant.”.
Amendment of
section 129.
11. In section 129 of the principal Act,—
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall
be substituted, namely:—
“(a) on payment of penalty equal to two hundred per cent. of the
tax payable on such goods and, in case of exempted goods, on payment of an
amount equal to two per cent. of the value of goods or twenty-fi ve thousand rupees,
whichever is less, where the owner of the goods comes forward for payment of
such penalty;
(b) on payment of penalty equal to fi fty per cent. of the value of
the goods or two hundred per cent. of the tax payable on such goods, whichever
is higher, and in case of exempted goods, on payment of an amount equal to
fi ve per cent. of the value of goods or twenty-fi ve thousand rupees, whichever is
less, where the owner of the goods does not come forward for payment of such
penalty;”;
(ii)
sub-section (2) shall be omitted;
(iii) for sub-section (3), the following sub-section shall be substituted,
namely:—
135
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
“(3) The proper offi cer detaining or seizing goods or conveyance
shall issue a notice within seven days of such detention or seizure, specifying
the penalty payable, and thereafter, pass an order within a period of seven days
from the date of service of such notice, for payment of penalty under clause (a) or
clause (b) of sub-section (1).”;
(iv) in sub-section (4), for the words “No tax, interest or penalty”,
the words “No penalty” shall be substituted;
(v) for sub-section (6), the following sub-section shall be substituted,
namely:—
“(6) Where the person transporting any goods or the owner of such
goods fails to pay the amount of penalty under sub-section (1) within fi fteen days
from the date of receipt of the copy of the order passed under sub-section (3), the
goods or conveyance so detained or seized shall be liable to be sold or disposed
of otherwise, in such manner and within such time as may be prescribed, to
recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the
transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable
or hazardous in nature or are likely to depreciate in value with passage of time, the
said period of fi fteen days may be reduced by the proper offi cer.”.
12. In section 130 of the principal Act,—
(i) in sub-section (1), for the words “Notwithstanding anything contained
in this Act, if”, the word “Where” shall be substituted;
(ii) in sub-section (2), in the second proviso, for the expression “amount
of penalty leviable under sub-section (1) of section 129”, the words “penalty equal
to hundred per cent. of the tax payable on such goods” shall be substituted;
(iii) sub-section (3) shall be omitted.
Amendment of
section 130.
13. For section 151 of the principal Act, the following section shall be
substituted, namely:—
Substitution of
section 151.
“151. Power to call for information.— The Commissioner or an
offi cer authorised by him may, by an order, direct any person to furnish information
relating to any matter dealt with in connection with this Act, within such time, in
such form, and in such manner, as may be specifi ed therein.”.
14. In section 152 of the principal Act,—
(i) in sub-section (1),—
(a) the words “of any individual return or part thereof” shall be
omitted;
(b) after the words “any proceedings under this Act”, the words
“without giving an opportunity of being heard to the person concerned” shall be
inserted;
(ii) sub-section (2) shall be omitted.
Amendment of
section 152.
15. In Schedule II of the principal Act, paragraph 7 shall be omitted.
Amendment of
Schedule II.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government (Legislation),
Law Department.
136
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
137
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent
of the Governor on the 4th October 2021 and is hereby published for
general information:—
ACT No. 28 OF 2021.
An Act to repeal certain enactments.
WHEREAS it is expedient that the enactments specifi ed in the Schedule
which are spent or have otherwise become obsolete, or have ceased to be in force
otherwise than by expressed specifi c repeal, should be expressly and specifi cally
repealed;
Bඍ it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Seventy-second Year of the Republic of India as follows:—
1. This Act may be called the Tamil Nadu Repealing (Second) Act, 2021.
Short title.
2. The enactments specifi ed in the Schedule are hereby repealed.
Repeal of
certain
enactments.
3. The repeal by this Act of any enactment shall not aff ect any other enactment
in which the repealed enactment has been applied, incorporated or referred to;
Savings.
and this Act shall not aff ect the validity, invalidity, eff ect or consequences of
anything already done or suff ered, or any right, title, obligation or liability already
acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or
any release or discharge of or from any debt, penalty, obligation, liability, claim or
demand, or any indemnity already granted, or the proof of any past act or thing;
nor shall this Act aff ect any principle or rule of law, or established jurisdiction,
form or course of pleading, practice or procedure, or existing usage, custom,
privilege, restriction, exemption, offi ce or appointment, notwithstanding that the
same respectively may have been in any manner affi rmed or recognised or derived
by, in or from any enactment hereby repealed;
nor shall the repeal by this Act of any enactment revive or restore any jurisdiction,
offi ce, custom, liability, right, title, privilege, restriction, exemption, usage, practice,
procedure or other matter or thing not now existing or in force.
THE SCHEDULE.
REPEALS.
(See section 2)
S.No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
President’s Act
1.
1976
32
The Tamil Nadu Panchayats (Extension of Term of Offi ce) Act, 1976.
2.
1976
33
The Tamil Nadu Panchayat Union Councils (Extension of Term of Offi ce) Act, 1976.
3.
1977
5
The Tamil Nadu Panchayat Union Councils (Appointment of Special Offi cers)
Act, 1977.
138
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
S.No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
Tamil Nadu Acts
4.
1876
I
The Tamil Nadu Land Revenue Assessment Act, 1876.
5.
1886
IV
The Railway Protection Act, 1886.
6.
1888
I
The Tamil Nadu Local Authorities’ Loan Act, 1888.
7.
1904
II
The Tamil Nadu Impartible Estates Act, 1904.
8.
1914
VIII
The Tamil Nadu Decentralization Act, 1914.
9.
1930
IX
The Sevvalpatti Impartible Estate Act, 1930.
10.
1931
VI
The East and West Tanjore Sessions Divisions (Validation) Act, 1931.
11.
1933
IX
The Velliyakundam Impartible Estate Act, 1933.
12.
1935
VII
The Tamil Nadu Debtors’ Protection Act, 1934.
13.
1936
XI
The Tamil Nadu Debt Conciliation Act, 1936.
14.
1937
III
The Tamil Nadu Probation of Off enders Act, 1936.
15.
1938
XIV
The Prisons and Indian Lunacy (Tamil Nadu Amendment) Act, 1938.
16.
1947
XXIX
The Tamil Nadu Probation of Off enders (Amendment) Act, 1947.
17.
1947
XXXIV
The Opium and Dangerous Drugs (Tamil Nadu Amendment) Act, 1947.
18.
1948
V
The Tamil Nadu Lapsed Acts (Removal of Doubts) Act, 1948.
19.
1948
VII
The Tamil Nadu Re-enacting and Repealing (No.I) Act, 1948.
20.
1948
VIII
The Tamil Nadu Re-enacting (No.II) Act, 1948.
21.
1948
IX
The Tamil Nadu Re-enacting (No.III) Act, 1948.
22.
1949
X
The Tamil Nadu Re-enacting Act, 1949.
23.
1949
XXI
The Prisoners (Tamil Nadu Amendment) Act, 1949.
24.
1949
XXIV
The Tamil Nadu Tenants and Ryots Protection Act, 1949.
25.
1949
XXXV
The Tamil Nadu Merged States (Laws) Act, 1949
26.
1950
III
The Tamil Nadu Re-enacting Act, 1950.
27.
1951
XXXII
The Opium (Tamil Nadu Amendment) Act, 1951.
28.
1953
VII
The Evacuee Interest (Separation) Tamil Nadu Supplementary Act, 1953.
29.
1953
XI
The Tamil Nadu Lignite (Acquisition of Land) Act, 1953.
30.
1957
XXI
The Tamil Nadu Registration of Veterinary Practitioners Act, 1957.
31.
1958
VIII
The Tamil Nadu Prohibition (Amendment) Act, 1958.
32.
1959
6
The Tamil Nadu Gramdan Villages (Repayment of Debts) Act, 1959.
139
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
S.No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
33.
1959
8
The Tamil Nadu Public Health (Amendment) Act, 1959.
34.
1961
3
The Evacuee Interest (Separation) Tamil Nadu Supplementary Act, 1961.
35.
1961
9
The Tamil Nadu (Added Territory) Extension of Laws Act, 1961.
36.
1961
11
The Tamil Nadu Agricultural Income-tax (Extension to Added Territory) Act, 1961.
37.
1961
20
The Tamil Nadu Entertainments Tax (Amendment) Act, 1961.
38.
1961
28
The Tamil Nadu District Development Councils and Panchayats (Extension to
Added Territory) Act, 1961.
39.
1961
52
The Tamil Nadu Local Authorities Finance Act, 1961.
40.
1962
16
The Tamil Nadu Industrial Establishments (National and Festival Holidays)
Amendment Act, 1962.
41.
1966
23
The Tamil Nadu Private Educational Institutions (Regulation) Act, 1966.
42.
1967
4
The Tamil Nadu Prohibition (Amendment) Act, 1967.
43.
1968
16
The Tamil Nadu Cultivating Tenants (Special Provisions) Act, 1968.
44.
1968
20
The Tamil Nadu Proprietary Estates’ Village Service and Tamil Nadu Hereditary
Village Offi ces (Repeal) Act, 1968.
45.
1970
16
The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment)
Act, 1970.
46.
1970
33
The Tamil Nadu Prohibition (Amendment) Act, 1970.
47.
1971
36
The Tamil Nadu Registration of Practitioners of Integrated Medicine (Amendment)
Act, 1971.
48.
1972
18
The Tamil Nadu (Transferred Territory) Extension of Laws Act, 1972.
49.
1972
21
The Tamil Nadu Cultivating Tenants Arrears of Rent (Relief) Act, 1972.
50.
1972
26
The Tamil Nadu Excise (Amendment) Act, 1972.
51.
1973
29
The Tamil Nadu Local Authorities Finance (Amendment) Act, 1973.
52.
1973
37
The Tamil Nadu Prohibition (Suspension of Operation) Amendment Act, 1973.
53.
1973
38
The Tamil Nadu Excise (Amendment) Act, 1973.
54.
1973
42
The Tamil Nadu Local Authorities Finance (Second Amendment) Act, 1973.
55.
1974
34
The Tamil Nadu Prohibition (Revival of Operation and Amendment) Act, 1974.
56.
1974
38
The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment)
Act, 1974.
57.
1975
32
The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment)
Act, 1975.
58.
1975
34
The Tamil Nadu Panchayats and Panchayat Union Councils (Extension of Term of
Offi ce) Act, 1975.
140
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
S.No.
Year
Number
Short Title
(1)
(2)
(3)
(4)
59.
1978
5
The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment)
Act, 1978.
60.
1979
51
The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment)
Act, 1979.
61.
1979
60
The Tamil Nadu Panchayats (Appointment of Special Offi cers) Act, 1979.
62.
1980
15
The Tamil Nadu Cultivating Tenants Arrears of Rent (Relief) Act, 1980.
63.
1980
16
The Tamil Nadu Cyclone and Flood Aff ected Areas Cultivating Tenants Arrears of
Rent (Relief) Act, 1980.
64.
1981
3
The Tamil Nadu Abolition of posts of part-time Village Offi cers Act, 1981.
65.
1982
27
The Tamil Nadu Panchayats (Validation of Local Cess Surcharge) Act, 1982.
66.
1983
26
The Tamil Nadu Cultivating Tenants (Protection from Eviction) Act, 1983.
67.
1984
25
The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment)
Act, 1984.
68.
1984
29
The Tamil Nadu Cultivating Tenants (Special Provisions) Act, 1984.
69.
1984
32
The Tamil Nadu Flood Aff ected Areas Cultivating Tenants (Temporary Relief) Act,
1984.
70.
1986
53
The Tamil Nadu Flood Aff ected Areas Cultivating Tenants (Temporary Relief) Act,
1986.
71.
1986
60
The Tamil Nadu Cyclone and Flood Aff ected Areas Cultivating Tenants (Special
Provisions) Act, 1986.
72.
1989
40
The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment)
Act, 1989.
73.
1989
41
The Tamil Nadu Cultivating Tenants (Protection from Eviction) Act, 1989.
74.
1990
38
The Tamil Nadu Cultivating Tenants Arrears of Rent (Relief) Act, 1990.
75.
1993
35
The Tamil Nadu Registration of Veterinary Practitioners (Amendment) Act, 1993.
76.
1997
20
The Tamil Nadu Cultivating Tenants (Protection from Eviction) Act, 1997.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government (Legislation),
Law Department.
141
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent
of the Governor on the 4th October 2021 and is hereby published for
general information:—
ACT No. 29 OF 2021.
An Act further to amend the Tamil Nadu Hindu Religious and Charitable
Endowments Act, 1959.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Seventy-second Year of the Republic of India as follows:--
1.
(1) This Act may be called the Tamil Nadu Hindu Religious and
Charitable Endowments (Amendment) Act, 2021.
Short title and
commence-
ment.
(2) It shall come into force at once
Tamil Nadu Act
22 of 1959
2. In section 79-B of the Tamil Nadu Hindu Religious and Charitable
Endowments Act, 1959, for sub-section (3) and (4), the following sub-section shall
be substituted, namely:--
Amendment of
section 79-B
“(3) The off ence punishable under sub-section (2) shall be cognizable and
non-bailable and the provisions of the Code of Criminal Procedure, 1973 (Central
Act 2 of 1974) with respect to cognizable and non-bailable off ences shall apply to
that off ence.”.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government (Legislation),
Law Department.
142
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
143
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent
of the Governor on the 4th October 2021 and is hereby published for
general information:—
ACT No. 30 OF 2021.
An Act further to amend the Tamil Nadu Hindu Religious and Charitable
Endowments Act, 1959
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Seventy-second Year of the Republic of India as follows:-
1.
(1) This Act may be called the Tamil Nadu Hindu Religious and Charitable
Endowments (Second Amendment) Act, 2021.
Short title and
commence-
ment.
(2) It shall come into force at once.
Tamil Nadu Act
22 of 1959.
2.
In section 7-A of the Tamil Nadu Hindu Religious and Charitable
Endowments Act, 1959,-
Amendment of
section 7-A.
(1) in sub-section (2), for the expression “three years”, the expression
“two years” shall be substituted;
(2) after sub-section (2), the following sub- section shall be inserted,
namely :--
“(2-A) Every person holding the offi ce of member of the District
Committee on the date of commencement of the Tamil Nadu Hindu
Religious and Charitable Endowments (Second Amendment) Act, 2021,
who has completed a term of two years on that date shall cease to hold
offi ce forthwith and who completes a term of offi ce of two years after that
date shall cease to hold offi ce on such completion.”.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government (Legislation),
Law Department.
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI
ON BEHALF OF THE GOVERNMENT OF TAMIL NADU