© GOVERNMENT OF TAMIL NADU 2025
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| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 651] CHENNAI, FRIDAY, OCTOBER 17, 2025 Purattasi 31, Visuvaavasu, Thiruvalluvar Aandu-2056
Part IV—Section 1
Tamil Nadu Bills
CONTENTS
Pages.
BILLS:BILLS:
No. 36 of 2025 — The Tamil Nadu Panchayats (Fifth Amendment) Act, 2025. .. .. 300-306 No. 37 of 2025 — Tamil Nadu Highways (Amendment) Act, 2025. .. .. .. 307-312 No. 38 of 2025 — Tamil Nadu Maritime Board (Amendment) Act, 2025. .. .. 313-318 No. 39 of 2025 — The Tamil Nadu Tax on Consumption or Sale of Electricity
(Amendment) Act, 2025. .. .. .. .. .. .. 319-324 No. 40 of 2025 — The Tamil Nadu Hindu Religious and Charitable Endowments
(Amendment) Act, 2025. .. .. .. .. .. .. .. 325-328 No. 41 of 2025 — The Tamil Nadu Admission in Professional Educational Institutions
(Amendment) Act, 2025. .. .. .. .. .. .. 329-332 No. 42 of 2025 — The Tamil Nadu Private Colleges (Regulation) Amendment Act, 2025. .. .. 333-338 No. 43 of 2025 — The Tamil Nadu Appropriation (No.6) Act, 2025. .. .. .. 339-344 IV-1 Ex. (651)
[299]300 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
BILLS INTRODUCED IN THE LEGISLATIVE ASSEMBLY
OF THE STATE OF TAMIL NADU
Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Resasons for general information:-
L.A.Bill No. 36 of 2025
A Bill further to amend the Tamil Nadu
Panchayats Act, 1994.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—
Short title and
1. (1) This Act may be called the Tamil Nadu Panchayats
commencement.
(Fifth Amendment) Act, 2025.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
Amendment of
Tamil Nadu Act 2. In section 144-A of the Tamil Nadu Panchayats Act, 1994
section 144-A.
21 of 1994 (hereinafter referred to as the principal Act),—
(1) in sub-section (1), —
(a) for the expression "the Tamil Nadu Urban Local Bodies Act, 1998 (Tamil Nadu Act 9 of 1999)", the expression "sub-section (1-B)" shall be substituted;
(b) after the proviso, the following proviso shall be
added, namely: —
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 301"Provided further that any person who holds a licence granted under section 179-B of the Tamil Nadu Urban Local Bodies Act, 1998 (Tamil Nadu Act 9 of 1999), may collect and transport faecal sludge or septage within the panchayat limits in case the disposal of the same is permissible within the municipal limits to which the said licence is related.";
(2) after sub-section (1) as so amended, the following
sub-sections shall be inserted, namely:–
"(1-A) Any person who intends to collect, transport or dispose faecal sludge or septage shall apply to the licensing authority for grant of licence in such form, containing such particulars, documents and with such fee as may be prescribed.
(1-B) Within thirty days from the date of receipt of an application under sub-section (1-A), the licensing authority may either grant the licence subject to such terms and conditions, as may be prescribed or refuse to grant licence, by recording the reason therefor.
(1-C) The licence granted under sub-section (1-B)
shall be valid for a period of two years from the date of issue.
(1-D) Application for renewal of licence shall be made to the licensing authority, thirty days before the date of its expiry, in such form together with such fee as may be prescribed.
(1-E) The time limit and procedure contained in
sub-section (1-B) shall equally apply for renewal of licence.";
(3) in sub-section (3), —
(a) for clause (a), the following clause shall be
substituted, namely:—
"(a) follow the terms and conditions in regard to the time, route and decantation place, as may be specified in the licence;";
(b) in clause (b), the expression "not exceeding five
hundred rupees per trip" shall be omitted;
(c) in clause (c), for the expression "the Inspector", the
expression "the licensing authority" shall be substituted;
(d) after clause (c) as so amended, the following
clause shall be inserted, namely:—
"(d) ensure that the specified vehicle is equipped with a Global Positioning System as may be prescribed and also ensure that the Global Positioning System instrument is functional and transmitting the data without any interruption.".
302 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY(4) in sub-section (4),—
(a) in clause (a),—
(i) for the expression "The Inspector", the expression
"The licensing authority" shall be substituted;
(ii) for item (i), the following item shall be substituted,
namely:—
"(i) the places for decanting the faecal sludge or
septage;";
(b) in clause (b), for the expression "the executive authority", the expression "the licensing authority" shall be substituted;
(c) in clause (c), for the expression "The District Level Monitoring Committee consisting of such officers, as may be prescribed, shall monitor the movement of the specified vehicles", the expression "The licensing authority shall appoint such officers not lower in rank than that of Deputy Block Development Officer, to monitor the activities of the licensees" shall be substituted.
(5) in sub-section (5), after the expression "If any person contravenes or fails to comply with this section", the expression "or the rules made under this Act or of the terms and conditions subject to which the licence has been granted" shall be added.
(6) in sub-section (6),—
(a) in clause (a), for the expression "The District Level Monitoring Committee may request the licensing authority to", the expression "The licensing authority may" shall be substituted;
(b) in clause (b), for the expression "The District Level Monitoring Committee may request the licensing authority to", the expression "The licensing authority may" shall be substituted;
(c) after clause (b) as so amended, the following
proviso shall be added, namely:—
"Provided that before passing an order of cancellation of licence, an opportunity of making a representation within a period of fifteen days shall be given to the licensee.".
(7) for the Explanation, the following Explanation shall be
substituted, namely:—
"Explanation.— For the purpose of this section,—
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 303(a) "disposal facility" means the arrangement made for the scientific treatment and disposal of faecal sludge and septage, as may be prescribed;
(b) "licensing authority" means the authority as may be notified by the Government for issuing licence under sub-section (1-B);
(c) "faecal sludge" means raw or partially digested, in a slurry or semi solid form of combinations of excreta and black water, with or without greywater;
(d) "licensee" means any person who holds a licence
granted under sub-section (1-B);
(e) "septage" means the liquid and solid material, that
has accumulated or is contained in a septic tank or cesspool;
(f) "specified vehicle" means a vacuum truck or such other vehicle equipped with motorised pumps and storage tank of such specification, as may be approved, from time to time, under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), for collecting and transporting faecal sludge and septage.".
Insertion of new
3. After section 144-A of the principal Act as so amended, the
section 144-B following section shall be inserted, namely:—
"144-B. Management of greywater.– (1) No household, commercial establishment or institution shall dispose of greywater on open land or into any water body in any manner that adversely affects the environment. The disposal of greywater shall be carried out strictly in accordance with the procedure as may be specified by the panchayat.
(2) The panchayat shall establish and maintain proper end treatment system for greywater at the discharge points of drains carrying greywater in such manner as may be specified by the Government, from time to time.
Explanation.– For the purpose of this section, greywater means untreated wastewater excluding water from a liquid flushing toilet or urinal and includes wastewater from bathtubs, showers, washbasins, kitchen sinks, dishwashers, washing machines and laundry tubs.".
304 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYSTATEMENT OF OBJECTS AND REASONS.
Section 144-A of the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994) provides for the management of faecal sludge and septage in respect of rural local bodies. At present, the desludging operation are being carried out by the licensees who obtained licence under section 179-B of the Tamil Nadu Urban Local Bodies Act, 1998 (Tamil Nadu Act 9 of 1999). There is no provision in the said Tamil Nadu Panchayats Act,1994 to issue licence for desludging operations. Therefore, it has been decided to empower the Panchayats also to issue licence for desludging operations in panchayat limits. To achieve the said purpose, suitable provisions have to be incorporated in the said Tamil Nadu Panchayats Act,1994.
2. Further, the Ministry of Environment, Forest and Climate Change, Government of India, has issued the draft Liquid Waste Management Rules, 2024 to comprehensively address liquid waste management, including greywater management. In the circumstances, there is a need to incorporate provisions relating to management of greywater also in the Tamil Nadu Panchayats Act, 1994.
3. The Government have, therefore, decided to amend the Tamil Nadu Act 21 of 1994 suitably for the said purposes.
4. The Bill seeks to give effect to the above decision.
I. PERIYASAMY, Minister of Rural Development.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 305MEMORANDUM REGARDING DELEGATED LEGISLATION.
Clauses 1(2), 2 and 3 of the Bill authorise the Government to issue notification or make rules as the case may be for the purposes specified therein.
2. The powers delegated are normal and not of an exceptional character.
I. PERIYASAMY, Minister of Rural Development.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
306 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 307Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Resasons for general information:-
L.A.Bill No. 37 of 2025
A Bill further to amend the Tamil Nadu Highways Act, 2001.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—
Short title and 1.(1) This Act may be called the Tamil Nadu Highways
commencement.
(Amendment) Act, 2025.
(2) It shall come into force on such date as the State Government
may, by notification, appoint.
Tamil Nadu Act
Amendment of 34 of 2002.
section 19.
2. In section 19 of the Tamil Nadu Highways Act, 2001 (hereinafter referred to as the principal Act), in sub-section (8), for the expression "section 175 and section 176 of the Indian Penal Code (Central Act XLV of 1860)", the expression "section 210 and section 211 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.
Amendment of 3. Section 47 of the principal Act shall be renumbered as sub-
section 47.
section (1) of that section and,—
(1) in sub-section (1) as so renumbered, for the expression "shall on conviction, be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both", the expression "shall be liable for a penalty which may extend to ten thousand rupees" shall be substituted;
(2) after sub-section (1) as so renumbered, the following sub-
section shall be added, namely:—
"(2) Notwithstanding anything contained in sub-section (1), in a proceeding under section 53-A relating to resisting or obstructing an officer or authority, if the adjudicating authority deems fit, he may, after recording the reasons in writing, refer the matter for prosecution and the Administrator, shall, file a complaint before the Magistrate having jurisdiction. On conviction, the offender shall be punished with imprisonment of either description for a term which may extend to six months, or with fine which may extend to ten thousand rupees, or with both.".
Amendment of
section 48.
4. In section 48 of the principal Act, for the expression "on conviction, be punishable with fine which may extend to five hundred rupees and with further fine which may extend to fifty rupees for each day after such conviction", the expression "liable for a penalty which may extend to five thousand rupees and in the case of continuing contravention with an additional penalty which may extend to five hundred rupees for every day during which such contravention continues after imposition of the penalty" shall be substituted.
308 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYSubstitution of
5. For sections 49, 50 and 51 of the principal Act, the following
sections 49,50 sections shall be substituted, namely:—
and 51.
"49. Unauthorised occupation of Highway.— Whoever occupies or makes any encroachment on any highway in contravention of section 26 or fails to comply with the notice served on him under clause (ii) of sub-section (2) of section 28 shall be liable for a penalty which may extend to two thousand rupees in respect of the first contravention, five thousand rupees in respect of second or subsequent contravention and if the contravention is continued after imposition of penalty, liable for a further penalty which may extend to five hundred rupees for each day on which the contravention is so continued.
Explanation.— For the purpose of this section and section 51, "second or subsequent contravention" means the same or similar contravention committed by the person within a period of three years from the date of imposition of a penalty.
50. Causing damage to Highways.— Whoever in contravention of the provisions of section 46 willfully causes or allows any vehicle or animal in his charge to cause any damage to any highway, shall be liable for a penalty which may extend to one lakh rupees:
Provided that in a proceeding under section 53-A relating to any of the above contraventions, if the adjudicating officer deems fit, he may, after recording the reasons in writing, refer the matter for prosecution and the Administrator, shall, file a complaint before the Magistrate having jurisdiction. On conviction, the offender shall be punished with imprisonment of either description for a term which may extend to three months, or with fine which may extend to one lakh rupees, or with both.
51. Penalty for contraventions for which no penalty is specifically provided.— Whoever contravenes any of the provisions of this Act or of any rules or order made thereunder shall, if no other penalty is provided for such contravention under this Act, be liable for a penalty which may extend to one thousand rupees in respect of the first contravention, two thousand rupees in respect of second or subsequent contravention.
Insertion of new 6. After section 52 of the principal Act, the following section
section 52-A.
shall be inserted, namely:—
"52-A. Contraventions by companies.— Where a contravention of any of the provisions of this Act, or any rule made thereunder has been committed by a company, the provisions contained in section 52 shall, mutatis mutandis, apply.".
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 309Substitution of 7. For section 53 of the principal Act, the following sections
section 53.
shall be substituted, namely:—
"53. Compounding of contraventions.–(1) Any contravention of the provisions of this Act, except clause(b) of sub-section (1) of section 47 and section 50, may, either before or after the initiation of adjudication proceeding, but before the imposition of penalty, be compounded by Administrator, on payment of such amount as he may specify:
Provided that such amount shall not, in any case, exceed the maximum penalty which may be imposed under this Act for that contravention.
(2) Where any contravention has been compounded under sub-section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention".
53-A. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:
Provided that the Government may appoint as many adjudicating
officers as may be required.
(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has contravened any of the provisions of this Act, he may impose such penalty as he deems fit:
Provided that no such penalty shall be imposed without giving a
reasonable opportunity of being heard.
53-B. Appeal.— (1) Any person who is aggrieved by an order passed by the adjudicating officer under section 53-A may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of the order in such manner as may be prescribed:
Provided that an appeal may be admitted after the expiry of the period of sixty days if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
(2) The appellate officer may, after giving an opportunity of hearing to the parties to the appeal, pass such order as he may think fit.
(3) The appellate officer shall dispose of the appeal within sixty
days from the date of filing of appeal.
53-C. Recovery.— If the penalty imposed under section 53-A or under section 53-B, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".
310 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYAmendment of
section 62.
8. In section 62 of the principal Act, for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 311STATEMENT OF OBJECTS AND REASONS.
The Government of Tamil Nadu is committed to promote ease of doing business and ease of living and to make the State the most preferred global investment destination by eliminating unnecessary prosecution and by simplifying the regulatory procedure. To achieve the above goal, the Government of Tamil Nadu is making its sincere efforts to implement various reforms in the legislative field, which will catalyze sustainable economic growth and improved ease of doing business.
2. In order to promote ease of doing business and ease of living and to enhance trust-based Governance, it is imperative to decriminalize certain minor offences and procedural lapses and to impose civil monetary penalties through administrative process of adjudication instead of criminal punishments such as imprisonment and fine through prosecution before courts of law. Accordingly, the Government have decided to amend the Tamil Nadu Highways Act, 2001 (Tamil Nadu Act 34 of 2002) suitably for the said purposes.
3. The Bill seeks to give effect to the above decision.
E.V. VELU, Minister for Public Works.
312 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYMEMORANDUM REGARDING DELEGATED LEGISLATION.
Clauses 1(2) and 7 of the Bill authorise the Government to issue notifications or to make rules, as the case may be, for the purposes specified therein.
2. The powers delegated are normal and not of an exceptional character.
E.V. VELU, Minister for Public Works.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 313Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Resasons for general information:-
L.A.Bill No. 38 of 2025
A Bill further to amend the Tamil Nadu Maritime
Board Act,1995.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—
Short title and 1.(1) This Act may be called the Tamil Nadu Maritime Board
commencement.
(Amendment) Act, 2025.
(2) It shall come into force on such date as the State Government
may, by notification, appoint.
Tamil Nadu Act 4
Amendment of of 1996.
section 96.
2. In section 96 of the Tamil Nadu Maritime Board Act, 1995 (hereinafter referred to as the principal Act), for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.
Substitution of 3. For sections 97 and 98 of the principal Act, the following
sections 97 and sections shall be substituted, namely:—
98. "97. Penalty for contravention of sections 27,28,29 and 30. — Whoever contravenes any order made under section 27 or section 28 or section 29 or fails to comply with any condition imposed under section 30 shall be liable for a penalty which may extend to, one lakh rupees in respect of the first contravention, three lakh rupees in respect of second or subsequent contravention and in the case of continuing contravention shall be liable for an additional penalty which may extend to five hundred rupees for every day during which such contravention continues, after imposition of the penalty.
Explanation.— For the purpose of this section and sub-section (2) of section 98, "second or subsequent contravention" means the same or similar contravention committed by the person within a period of three years from the date of imposition of a penalty.
98. Penalty for setting up wharves, quays etc., without permission. — (1) Any person who contravenes the provisions of section 35 shall be liable for penalty which may extend to two lakh rupees and in the case of continuing contravention with an additional penalty which may extend to five hundred rupees for every day during which the contravention continues, after imposition of the penalty.
(2) Whoever after having been imposed with penalty for the contravention under sub-section (1), commits the second or subsequent contravention, shall be liable for penalty not less than one lakh rupees which may extend to three lakh rupees, and in the case of continuing contravention with an additional penalty which may extend to five hundred rupees for every day during which such contravention continues, after imposition of the penalty.".
314 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYAmendment of
section 99.
4. In section 99 of the principal Act, for the expression "punishable with fine, which may extend to twice the amount of rates so due subject to a minimum of fifty rupees", the expression "liable for penalty which may extend to twice the amount of rates so due subject to a maximum of twenty five thousand rupees" shall be substituted.
Amendment of
section 101.
5. In section 101 of the principal Act, for the expression "section 168 of the Indian Penal Code(Central Act XLV of 1860)", the expression "section 202 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.
Amendment of 6. In section 102 of the principal Act,—
section 102.
(1) in the marginal heading, for the expression "Other offences",
the expression "Other contraventions" shall be substituted;
(2) for the expression "punishable with fine which may extend to two hundred rupees", the expression "liable for penalty which may extend to twenty five thousand rupees" shall be substituted.
Insertion of 7. After section 102 of the principal Act, the following sections
new sections shall be inserted, namely:—
102-A,102-
B,102-C and
102-D.
"102-A.Compounding of contraventions.– (1) Any contravention liable for penalty under sections 97, 98, 99, 102 or 110 may, either before or after the initiation of adjudication proceeding but before the imposition of penalty, be compounded by such officer, as may be notified by the Government in the Tamil Nadu Government Gazette, on payment of such amount as that officer may specify:
Provided that such amount shall not, in any case, be less than the minimum penalty, if any, or exceed the maximum penalty which may be imposed under this Act for that contravention.
(2) Where any contravention has been compounded under sub- section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention.
102-B. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:
Provided that the Government may appoint as many adjudicating
officers as may be required.
(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has failed to comply with any of the provisions of this Act, he may impose such penalty as he deems fit:
Provided that no such penalty shall be imposed without giving a
reasonable opportunity of being heard.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 315102-C. Appeal.— (1) Any person who is aggrieved by an order passed by the adjudicating officer under section 102-B may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of order, in such manner as may be prescribed:
Provided that an appeal may be admitted after the expiry of the period of sixty days if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
(2) The appellate officer may, after giving the parties to the appeal
an opportunity of being heard, pass such order as he may think fit.
(3) The appellate officer shall dispose of the appeal within sixty
days from the date of filing of appeal.
102-D. Recovery.— If the penalty imposed under section 102-B or 102-C, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".
8. Section 103 of the principal Act shall be omitted. Omission of
section 103.
9. For section 104 of the principal Act, the following section shall Substitution of be substituted, namely:—
section 104.
"104. Contraventions by companies. — (1) Where a contravention of any of the provisions of this Act or of any rule, regulation or order made thereunder has been committed by a company, every person who, at the time the contravention was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to have contravened and shall be liable for a penalty specified under this Act:
Provided that nothing contained in this sub-section shall render any such person liable to any penalty provided in this Act, if he proves that the contravention was committed without his knowledge or that he had exercised all due diligence to prevent such contravention.
(2) Notwithstanding anything contained in sub-section (1), where any such contravention has been committed, by a company and it is proved that the contravention has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer, shall also be deemed to have contravened and shall be liable for a penalty specified under this Act.
Explanation.— For the purposes of this section,-
(a) "company" means any body corporate and includes a trust, a
firm, a society or other association of individuals; and
(b) "director" in relation to—
(i) a firm, means a partner in the firm,
(ii) a society, a trust or other association of individuals, means the person who is entrusted under the rules of the society, trust or other association, with the management of the affairs of the society, trust or other association, as the case may be.".
316 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYAmendment of
section 110.
10. In section 110 of the principal Act, in sub-section (2), for the expression "punishable with fine which may extend to two hundred rupees and where the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first day, during which such breach continues", the expression "liable for a penalty which may extend to twenty five thousand rupees and in the case of continuing contravention with an additional penalty which may extend to two hundred rupees for every day during which such contravention continues, after imposition of the penalty." shall be substituted.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 317STATEMENT OF OBJECTS AND REASONS.
The Government of Tamil Nadu is committed to promote ease of doing business and ease of living and to make the State the most preferred global investment destination by eliminating unnecessary prosecution and by simplifying the regulatory procedure. To achieve the above goal, the Government of Tamil Nadu is making its sincere efforts to implement various reforms in the legislative field, which will catalyze sustainable economic growth and improved ease of doing business.
2. In order to promote ease of doing business and ease of living and to enhance trust-based Governance, it is imperative to decriminalize certain minor offences and procedural lapses and to impose civil monetary penalties through administrative process of adjudication instead of criminal punishments such as imprisonment and fine through prosecution before courts of law. Accordingly, the Government have decided to amend the Tamil Nadu Maritime Board Act, 1995 (Tamil Nadu Act 4 of 1996) suitably for the said purposes.
3. The Bill seeks to give effect to the above decision.
E.V. VELU, Minister for Public Works.
318 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYMEMORANDUM REGARDING DELEGATED LEGISLATION
Clauses 1(2), and 7 of the Bill authorise the Government to issue notification or to make rules, as the case may be, for the purposes specified therein.
2. The powers delegated are normal and not of an exceptional character.
E.V. VELU, Minister for Public Works.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 319Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Resasons for general information:-
L.A.Bill No. 39 of 2025
A Bill further to amend the Tamil Nadu Tax on
Consumption or Sale of Electricity Act, 2003.
BE it enacted by the Legislative Assembly of the State of Tamil
Nadu in the Seventy-sixth Year of the Republic of India as follows:—
1.(1) This Act may be called the Tamil Nadu Tax on
Consumption or Sale of Electricity (Amendment) Act, 2025.
Short title and
commencement.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
Tamil Nadu Act
12 of 2003.
Amendment of
section 12.
2. In section 12 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (hereinafter referred to as the principal Act), in sub-section (2), for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.
Amendment of
section 13.
3. In section 13 of the principal Act, in sub-section (2), for the expression "the Code of Criminal Procedure,1973 (Central Act 2 of 1974)", the expression "the Bharatiya Nagarik Suraksha Sanhita, 2023 (Central Act 46 of 2023)" shall be substituted.
4. After section 17 of the principal Act, the following section
shall be inserted, namely:—
Insertion of new
section 17-A.
"17-A. Contraventions by companies.— Where a contravention of any of the provisions of this Act, or any rule made thereunder has been committed by a company, the provisions contained in section 17 shall, mutatis mutandis, apply.".
1320 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5. (1) Section 19 of the principal Act shall be re-numbered as
sub-section (1) of that section;
Amendment of
section 19.
(2) in sub-section (1), as so re-numbered, for the expression "punished with fine which may extend to ten thousand rupees", the expression "liable for a penalty which may extend to fifty thousand rupees" shall be substituted;
(3) after sub-section (1) as so amended, the following
sub-section shall be added, namely:—
"(2) Notwithstanding anything contained in sub-section (1), if the adjudicating officer, in a proceeding under section 19-B, deems fit, he may, after recording the reasons in writing, refer the matter for prosecution and such officer, as may be notified by the Government, shall, file a complaint before the Magistrate having jurisdiction. On conviction, the offender shall be punished with imprisonment of either description for a term which may extend to three months, or with fine which may extend to fifty thousand rupees, or with both.".
6. After section 19 of the principal Act as so amended, the
following sections shall be inserted, namely:–
Insertion of new
section 19-A,
19-B, 19-C and
19-D.
"19-A. Compounding of contraventions.— (1) Any contravention liable for penalty under sub section (1) of section 19 may, either before or after the initiation of adjudication proceeding but before the imposition of penalty, be compounded by such officer, as may be notified by the Government in the Tamil Nadu Government Gazette, on payment of such amount as that officer may specify:
Provided that such amount shall not, in any case, exceed the maximum penalty which may be imposed under this Act for that contravention.
(2) Where any contravention has been compounded under sub-section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention.
19-B. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:
Provided that the Government may appoint as many
adjudicating officers as may be required.
(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has failed to comply with any of the provisions referred to in section 19, he may impose such penalty as he deems fit:
Provided that no such penalty shall be imposed without giving
a reasonable opportunity of being heard.
2TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 321 19-C. Appeal.— (1) Whoever is aggrieved by an order passed by the adjudicating officer under section 19-B may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of order, in such manner as may be prescribed:
Provided that an appeal may be admitted after the expiry of the period of sixty days if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
(2) The appellate officer may, after giving the parties to the appeal, an opportunity of being heard, pass such order as he may think fit.
(3) The appellate officer shall dispose of the appeal within sixty
days from the date of filing of appeal.
19-D. Recovery.— If the penalty imposed under section 19-B or under section 19-C, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".
3322 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
STATEMENT OF OBJECTS AND REASONS.
The Government of Tamil Nadu is committed to promote ease of doing business and ease of living and to make the State the most preferred global investment destination by eliminating unnecessary prosecution and by simplifying the regulatory procedure. To achieve the above goal, the Government of Tamil Nadu is making its sincere efforts to implement various reforms in the legislative field, which will catalyze sustainable economic growth and improved ease of doing business.
2. In order to promote ease of doing business and ease of living and to enhance trust-based Governance, it is imperative to decriminalize certain minor offences and procedural lapses and to impose civil monetary penalties through administrative process of adjudication instead of criminal punishments such as imprisonment and fine through prosecution before courts of law. Accordingly, the Government have decided to amend the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (Tamil Nadu Act 12 of 2003) suitably for the said purposes.
3. The Bill seeks to give effect to the above decision.
S.S.SIVASANKAR, Minister for Transport and Electricity.
4TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 323
MEMORANDUM REGARDING DELEGATED LEGISLATION.
Clauses 1 (2), 5 and 6 of the Bill authorize the Government to issue notifications or to make rules, as the case may be, for the purposes specified therein.
2. The powers delegated are normal and not of an exceptional character.
S.S.SIVASANKAR, Minister for Transport and Electricity.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
5324 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 325 Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Resasons for general information:-
L.A.Bill No. 40 of 2025
A Bill further to amend the Tamil Nadu Hindu Religious and
Charitable Endowments Act, 1959.
Short title and
commencement.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth 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, 2025.
(2) It shall come into force at once.
Tamil Nadu Act
Amendment of 22 of 1959.
section 35.
2. In section 35 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (hereinafter referred to as the principal Act), —
(1) for the marginal heading, the following marginal heading shall
be substituted, namely: —
"Authority of trustee to incur expenditure.";
(2) in sub-section (1), after clause (b), the following clauses shall
be added, namely: —
"(c) for establishment of training schools for archakas, isai
kalaignars, othuvars, adhyapakas, vedaparayanikas;
(d) for establishment of centres for the propagation of the Hindu
religion, culture, spirituality and connected activities;
(e) for improvement, development and protection of immovable properties belonging to the religious institution and construction of buildings for such purposes for the benefit of devotees of the religious institutions.
(f) for establishment and maintenance of any educational
institution for the benefit of devotees of the religious institutions; and
(g) for any other purpose beneficial to the devotees of the religious
institutions.".
326 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYAmendment of
3. In section 46 of the principal Act, —
section 46.
(1) for clauses (i), (ii) and (iii), the following clauses shall be
substituted, namely: —
"(i) is not less than one lakh rupees but is less than ten lakh
rupees;
(ii) is not less than ten lakh rupees but is less than five crore
rupees;
(iii) is not less than five crore rupees,";
(2) in the first proviso, for the expression "ten thousand rupees",
the expression "one lakh rupees" shall be substituted.
Amendment of
4. In section 86 of the principal Act, —
section 86.
(1) in sub-section (1), for the expressions "March" and "fasli year", the expressions "December" and "financial year" shall, respectively, be substituted;
(2) in sub-section (5), for the expression "fasli year", the expression
"financial year" shall be substituted;
(3) in sub-section (6), for the expression "fasli year" occurring in
two places, the expression "financial year" shall be substituted.
Amendment of 5. In section 87 of the principal Act,—
section 87.
(1) in sub-section (1), for the expression "fasli year", the expression
"financial year" shall be substituted;
(2) in sub-section (2), for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted;
(3) in sub-section (3),—
(a) for the expression "fasli year" occurring in two places, the
expression "financial year" shall be substituted;
(b) for the expression "five lakhs rupees", the expression "fifty
lakh rupees" shall be substituted;
(4) in sub-section (4), for the expression "fasli year", the expression
"financial year" shall be substituted.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 327Amendment of 6. In section 88 of the principal Act, —
section 88.
(1) for the expression "fasli year", the expression "financial year"
shall be substituted;
(2) for clause (a), the following clause shall be substituted,
namely: —
"(a) to the Commissioner, —
(i) in respect of maths and specific endowments attached to
maths; and
(ii) in respect of religious institutions having Executive Officer in the cadre of Assistant Commissioner, Deputy Commissioner, Joint Commissioner or Additional Commissioner;";
(3) in clause (b), after the expression "section 46", the expression
"except the institutions covered under clause (a)" shall be inserted.
Amendment of
section 92.
7. In section 92 of the principal Act, in sub-section (2), for the expression "fasli year", the expression "financial year" shall be substituted.
Amendment of
section 95.
8. In section 95 of the principal Act, for the expression "more than three faslis immediately preceding the fasli", the expression "more than three financial years immediately preceding the financial year" shall be substituted.
328 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYSTATEMENT OF OBJECTS AND REASONS.
Many of the immovable properties, which are endowed and entrusted to various religious institutions for specific religious purposes remain unutilised and unproductive. To make use of those valuable properties and to utilise the proceeds therefrom for the religious purposes for which they are endowed and entrusted with and for the proper maintenance of the respective religious institutions, it is imperative to develop and improve those immovable properties by way of construction of buildings thereon. As there is no specific enabling provision to empower the trustee of a religious institution to develop such properties by utilising the funds in his charge, it has been decided to amend the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (Tamil Nadu Act 22 of 1959).
2. It has also been decided to incorporate a suitable provision in the said Act for the establishment of and maintenance of educational institutions by the religious institutions and also for the establishment of training schools for archakas, isai kalaignars, othuvars, adhyapakas, vedaparayanikas.
3. The Bill seeks to give effect to the above decisions.
P.K. SEKARBABU,
Minister for Hindu Religious and
Charitable Endowments.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 329Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Resasons for general information:-
L.A.Bill No. 41 of 2025
A Bill to amend the Tamil Nadu Admission in Professional
Educational Institutions Act, 2006.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—
Short title and
commencement.
1. (1) This Act may be called the Tamil Nadu Admission in Professional Educational Institutions (Amendment) Act, 2025.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
Tamil Nadu Act 3
Amendment of of 2007
section 9.
2. In section 9 of the Tamil Nadu Admission in Professional Educational Institutions Act, 2006 (hereinafter referred to as the principal Act), in sub-section (1), for the expression "shall be punishable with fine which may extend to five lakh rupees", the expression "shall be liable for a penalty which may extend to ten lakh rupees" shall be substituted.
330 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYInsertion of
sections 9-A,
3. After section 9 of the principal Act, the following sections shall be inserted, namely:—
9-B, 9-C and
9-D.
"9-A. Compounding of contraventions.—(1) Any contravention liable for penalty under sub-section (1) of section 9 may, either before or after the initiation of adjudication proceeding but before the imposition of penalty, be compounded by such officer, as may be notified by the Government in the Tamil Nadu Government Gazette, on payment of such amount, as that officer may specify:
Provided that such amount shall not exceed the maximum penalty which may be imposed under this Act for that contravention.
(2) Where any contravention has been compounded under sub- section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention.
9-B. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:
Provided that the Government may appoint as many adjudicating officers as may be required.
(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has failed to comply with any of the provisions of the Act, he may impose such penalty as he deems fit:
Provided that no such penalty shall be imposed without giving a reasonable opportunity of being heard.
9-C. Appeal.— (1) Any person who is aggrieved by an order passed by the adjudicating officer under section 9-B may prefer an appeal to appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of the order, in such manner as may be prescribed:
Provided that an appeal may be admitted after the expiry of the period of sixty days if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
(2) The appellate officer may, after giving the parties to the appeal an opportunity of being heard, pass such order as he may think fit.
(3) The appellate officer shall dispose of the appeal within sixty days from the date of filing of appeal.
9-D. Recovery.— If the penalty imposed under section 9-B or under section 9-C, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 331STATEMENT OF OBJECTS AND REASONS
The Government of Tamil Nadu is committed to promote ease of doing business and ease of living and to make the State the most preferred global investment destination by eliminating unnecessary prosecution and by simplifying the regulatory procedure. To achieve the above goal, the Government of Tamil Nadu is making its sincere efforts to implement various reforms in the legislative field, which will catalyze sustainable economic growth and improved ease of doing business.
2. In order to promote ease of doing business and ease of living and to enhance trust-based Governance, it is imperative to decriminalize certain minor offences and procedural lapses and to impose civil monetary penalties through administrative process of adjudication instead of criminal punishments such as imprisonment and fine through prosecution before courts of law. Accordingly, the Government have decided to amend the Tamil Nadu Admission in Professional Educational Institutions Act, 2006(Tamil Nadu Act 3 of 2007) suitably for the said purposes.
3. The Bill seeks to give effect to the above decision.
Dr. GOVI. CHEZHIAAN, Minister for Higher Education.
332 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYMEMORANDUM REGARDING DELEGATED LEGISLATION.
Clauses 1(2) and 3 of the Bill authorise the Government to issue notifications or to make rules, as the case may be, for the purposes specified therein.
2. The powers delegated are normal and not of an exceptional character.
Dr. GOVI. CHEZHIAAN, Minister for Higher Education.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 333Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Resasons for general information:-
L.A.Bill No. 42 of 2025
A Bill further to amend the Tamil Nadu Private Colleges
(Regulation) Act, 1976.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—
Short title and 1. (1) This Act may be called the Tamil Nadu Private Colleges
commencement.
(Regulation) Amendment Act, 2025.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
President's Act 19
Amendment of of 1976
section 42.
2. In section 42 of the Tamil Nadu Private Colleges (Regulation) Act, 1976 (hereinafter referred to as the principal Act), for the expression "punishable with fine which may extend to one hundred rupees", the expression "liable for a penalty which may extend to one lakh rupees" shall be substituted.
Amendment of
3. In section 43 of the principal Act,—
section 43.
(1) for sub-section (1), the following sub-section shall be
substituted, namely:—
"(1) If any person wilfully contravenes, or attempt to contravene, or knowingly abets the contravention of any of the provisions of this Act or any rule made thereunder, shall be liable for a penalty which may extend to two lakh rupees and in the case of continuing contravention, shall be liable for an additional penalty which may extend to five thousand rupees for every day during which such contravention continues, after imposition of the penalty.";
(2) in sub-section (2), for the expression "punishable with imprisonment for a term which may extend to one month, or with fine which may extend to one thousand rupees, or with both", the expression "liable for a penalty which may extend to five lakh rupees" shall be substituted.
334 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYInsertion of new
4. After section 43 of the principal Act, the following sections shall
sections 43-A, be inserted, namely:—
43-B, 43-C and
43-D.
"43-A. Compounding of contraventions.–(1) Any contravention liable for penalty under section 42 or under section 43 may, either before or after the initiation of adjudication proceeding but before the imposition of penalty, be compounded by such officer, as may be notified by the Government in the Tamil Nadu Government Gazette, on payment of such amount as that officer may specify:
Provided that such amount shall not, in any case, exceed the maximum penalty which may be imposed under this Act for that contravention.
(2) Where any contravention has been compounded under sub-section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention.
43-B. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:
Provided that the Government may appoint as many
adjudicating officers as may be required.
(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has failed to comply with any of the provisions of this Act, he may impose such penalty as he deems fit:
Provided that no such penalty shall be imposed without
giving a reasonable opportunity of being heard.
43-C. Appeal.— (1) Any person who is aggrieved by an order passed by the adjudicating officer under section 43-B may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette within sixty days from the date of receipt of the order, in such manner as may be prescribed:
Provided that an appeal may be admitted after the expiry of the period of sixty days, if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
(2) The appellate officer may, after giving the parties to the appeal an opportunity of being heard, pass such order as he may think fit.
(3) The appellate officer shall dispose of the appeal within
sixty days from the date of filing of appeal.
43-D. Recovery.— If the penalty imposed under section 43-B or under section 43-C, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 335Substitution of 5. For section 44 of the principal Act, the following section shall be
section 44.
substituted, namely:—
"44. Contravention by companies.— (1) Where a contravention of any of the provisions of this Act or any rule made thereunder has been committed by a company, every person who, at the time the contravention was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to have contravened and shall be liable for a penalty specified under this Act:
Provided that nothing contained in this sub-section shall render any such person liable to any penalty provided in this Act, if he proves that the contravention was committed without his knowledge or that he had exercised all due diligence to prevent such contravention.
(2) Notwithstanding anything contained in sub-section (1), where any such contravention has been committed by a company and it is proved that the contravention has been committed with the consent or connivance of or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer, shall also be deemed to have contravened and shall be liable for a penalty specified under this Act.
Explanation.— For the purposes of this section,—
(a) "company" means any body corporate and includes a
trust, a firm, a society or other association of individuals; and
(b) "director" in relation to—
(i) a firm, means a partner in the firm,
(ii) a society, a trust or other association of individuals, means the person who is entrusted under the rules of the society, trust or other association, with the management of the affairs of the society, trust or other association, as the case may be.".
6. Sections 45 and 46 of the principal Act shall be omitted. Omission of
sections
45 and 46.
Amendment of
section 48.
7. In section 48 of the principal Act, for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.
336 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYSTATEMENT OF OBJECTS AND REASONS
The Government of Tamil Nadu is committed to promote ease of doing business and ease of living and to make the State the most preferred global investment destination by eliminating unnecessary prosecution and by simplifying the regulatory procedure. To achieve the above goal, the Government of Tamil Nadu is making its sincere efforts to implement various reforms in the legislative field, which will catalyze sustainable economic growth and improved ease of doing business.
2. In order to promote ease of doing business and ease of living and to enhance trust-based Governance, it is imperative to decriminalize certain minor offences and procedural lapses and to impose civil monetary penalties through administrative process of adjudication instead of criminal punishments such as imprisonment and fine through prosecution before courts of law. Accordingly, the Government have decided to amend the Tamil Nadu Private Colleges (Regulation) Act, 1976 (President's Act 19 of 1976) suitably for the said purposes.
3. The Bill seeks to give effect to the above decision.
DR. GOVI. CHEZHIAAN, Minister for Higher Education.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 337MEMORANDUM REGARDING DELEGATED LEGISLATION
Clauses 1(2) and 4 of the Bill authorise the Government to issue notification or to make rules, as the case may be, for the purposes specified therein.
2. The powers delegated are normal and not of an exceptional character.
DR. GOVI. CHEZHIAAN, Minister for Higher Education.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
338 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 339Under Rule 130 of the Tamil Nadu Legislative Assembly Rules, the
following Bill which was introduced in the Legislative Assembly of the
State of Tamil Nadu on 17th October, 2025 is published together with
Statement of Objects and Reasons for general information:-
L.A.Bill No. 43 of 2025
A Bill to provide for the appropriation of certain further moneys out of the Consolidated Fund of the State for the services and purposes of the financial year which commenced on the 1st day of April 2025.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-Sixth Year of the Republic of India as follows:–
Short title.
1. This Act may be called the Tamil Nadu Appropriation (No. 6) Act, 2025.
2. The State Government may appropriate out of the Consolidated Fund of the State for the services and purposes of the financial year which commenced on the 1st day of April 2025, a further sum not exceeding Two Thousand Nine Hundred Fourteen Crores Ninety-Nine Lakhs Eighty-Seven Thousand rupees, being moneys required to meet–
(a) the supplementary grants made by the Tamil Nadu Legislative Assembly for that year, as set forth in column (3) of the Schedule; and
(b)
S u p p l e m e n t a r y appropriation out o f t h e Consolidated Fund of the State for the s e r v i c e s a n d purposes of the fina n ci a l ye a r which commenced on the 1st day of April 2025.
the supplementary expenditure charged on the Consolidated Fund of the State for that year, as set forth in column (4) of the Schedule.
340 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY2
THE SCHEDULE.
(See section 2).
Sums not exceeding
Services and Purposes
Total
Demand
Number
Voted by the
Legislative
Assembly
Charged on the
Consolidated
Fund of the State
(1)
(2)
STATE LEGISLATURE
001
002
(3) (4) (5) ₹ ₹ ₹
4,000
...
4,000Revenue ...
...
...
...
Capital Loan ...
...
2,000
1,000
GOVERNOR AND COUNCIL OF MINISTERS 1,000Revenue ...
ADMINISTRATION OF JUSTICE
003
...
...
...
Capital Loan ...
...
22,000
7,000
004 ADI-DRAVIDAR AND TRIBAL WELFARE DEPARTMENT
005 AGRICULTURE AND FARMER'S WELFARE DEPARTMENT
006 ANIMAL HUSBANDRY (Animal Husbandry, Dairying, Fisheries and Fishermen Welfare Department)
007 FISHERIES AND FISHERMEN WELFARE (Animal Husbandry, Dairying, Fisheries and Fishermen Welfare Department)
008 DAIRY DEVELOPMENT (Animal Husbandry, Dairying, Fisheries and Fishermen Welfare Department)
009 BACKWARD CLASSES, MOST BACKWARD CLASSES AND MINORITIES WELFARE DEPARTMENT
010 COMMERCIAL TAXES (Commercial Taxes and Registration Department)
011 STAMPS AND REGISTRATION (Commercial Taxes and Registration Department)
012 CO-OPERATION (Co-operation, Food and Consumer Protection Department)
15,000Revenue ...
...
...
...
Capital Loan ...
...
15,000 15,000Revenue
4,000
... 4,000 ...
...
Capital Loan ...
...
2,51,98,000 85,37,000Revenue
4,000 1,66,61,000 4,000 ...
142,29,00,000
...
Capital Loan 142,29,00,000
20,000 20,000Revenue
3,000
... 3,000 ...
...
Capital Loan ...
...
17,000 17,000Revenue
6,000
... 6,000 ...
...
Capital Loan ...
...
98,98,01,000
...
...
98,98,01,000Revenue ...
...
...
Capital Loan ...
...
31,000 31,000Revenue
150,05,76,000
... 150,05,76,000 ...
...
...
Capital Loan ...
11,000
...
11,000Revenue ...
...
...
...
Capital Loan ...
...
5,000
...
5,000Revenue ...
...
...
...
Capital Loan ...
...
2,000
...
2,000Revenue ...
...
...
...
Capital Loan ...
...
3 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 341Sums not exceeding
Services and Purposes
Total
Demand
Number
Voted by the
Legislative
Assembly
Charged on the
Consolidated
Fund of the State
(1)
(2)
013 FOOD AND CONSUMER PROTECTION (Co-operation, Food and Consumer Protection Department)
015 ENVIRONMENT AND CLIMATE CHANGE (Environment, Climate Change and Forests Department)
FINANCE DEPARTMENT
016
017 HANDLOOMS AND TEXTILES (Handlooms, Handicrafts, Textiles and Khadi Department) 018 KHADI, VILLAGE INDUSTRIES AND HANDICRAFTS (Handlooms, Handicrafts, Textiles and Khadi Department)
019
(3) (4) (5) ₹ ₹ ₹
13,000
...
13,000Revenue ...
...
...
...
Capital Loan ...
...
1,000
...
1,000Revenue ...
...
...
...
Capital Loan ...
...
12,000 12,000Revenue
1,000
... 1,000 ...
100,00,00,000
Capital Loan 100,00,00,000
...
6,000
...
6,000Revenue ...
...
...
1,000
Capital Loan 1,000
...
4,000
...
4,000Revenue ...
...
...
13,36,02,000
...
Capital Loan 13,36,02,000
82,91,000 HEALTH AND FAMILY WELFARE DEPARTMENT 1,02,000Revenue
020
27,25,07,000
81,89,000 27,25,07,000 ...
...
...
Capital Loan ...
42,000 HIGHER EDUCATION DEPARTMENT 42,000Revenue
021
2,000
... 2,000 ...
...
Capital Loan ...
...
5,000 HIGHWAYS AND MINOR PORTS DEPARTMENT 5,000Revenue
POLICE (Home, Prohibition and Excise Department) 022
023 FIRE AND RESCUE SERVICES (Home, Prohibition and Excise Department)
024 PRISONS AND CORRECTIONAL SERVICES (Home, Prohibition and Excise Department)
025 MOTOR VEHICLES ACTS-ADMINISTRATION (Home, Prohibition and Excise Department) 026 HOUSING AND URBAN DEVELOPMENT DEPARTMENT
93,31,66,000
... 15,000 93,31,51,000
...
...
Capital Loan ...
45,000
...
45,000Revenue ...
...
...
1,000
Capital Loan 1,000
...
43,39,000 9,000Revenue
1,000
43,30,000 1,000 ...
...
Capital Loan ...
...
13,000 13,000Revenue
1,000
... 1,000 ...
...
Capital Loan ...
...
5,000
...
5,000Revenue ...
...
...
...
Capital Loan ...
...
15,000
...
15,000Revenue ...
...
...
1,000
Capital Loan 1,000
...
4342 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sums not exceeding
Services and Purposes
Total
Demand
Number
Voted by the
Legislative
Assembly
Charged on the
Consolidated
Fund of the State
(1)
(2)
027 INDUSTRIES, INVESTMENT PROMOTION AND COMMERCE DEPARTMENT
028 INFORMATION AND PUBLICITY (Tamil Development and Information Department) 029 TOURISM - ART AND CULTURE (Tourism, Culture and Religious Endowments Department)
030 STATIONERY AND PRINTING (Tamil Development and Information Department)
031 INFORMATION TECHNOLOGY AND DIGITAL SERVICES DEPARTMENT
032 LABOUR WELFARE AND SKILL DEVELOPMENT DEPARTMENT
033 LAW DEPARTMENT
034 MUNICIPAL ADMINISTRATION AND WATER SUPPLY DEPARTMENT
035 HUMAN RESOURCES MANAGEMENT DEPARTMENT
036 PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES DEPARTMENT
037 PROHIBITION AND EXCISE (Home, Prohibition and Excise Department)
038 PUBLIC DEPARTMENT
BUILDINGS (Public Works Department)
039
(3) (4) (5) ₹ ₹ ₹
5,000 5,000Revenue
1,000
... 1,000 ...
...
Capital Loan ...
...
49,53,000
...
49,53,000Revenue ...
...
...
...
Capital Loan ...
...
4,49,000 4,49,000Revenue
12,000
... 12,000 ...
...
Capital Loan ...
...
4,000 4,000Revenue
10,92,09,000
... 10,92,09,000 ...
...
Capital Loan ...
...
7,000
...
7,000Revenue ...
...
...
...
Capital Loan ...
...
16,000 16,000Revenue
4,000
... 4,000 ...
...
Capital Loan ...
...
1,00,12,000
...
...
1,00,12,000Revenue ...
...
...
Capital Loan ...
...
10,000 10,000Revenue
6,000
... 6,000 ...
1,000
Capital Loan 1,000
...
20,10,000 13,000Revenue
2,95,00,000
19,97,000 2,95,00,000 ...
...
...
Capital Loan ...
7,000
...
7,000Revenue ...
...
...
...
Capital Loan ...
...
1,000
...
1,000Revenue ...
...
...
...
Capital Loan ...
...
5,46,27,000 5,16,27,000Revenue
10,00,01,000
30,00,000 10,00,01,000 ...
...
...
Capital Loan ...
2,000 2,000Revenue
26,32,00,000
... 13,000 26,31,87,000
...
...
Capital Loan ...
5TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 343
Sums not exceeding
Services and Purposes
Total
Demand
Number
Voted by the
Legislative
Assembly
Charged on the
Consolidated
Fund of the State
(1)
(2)
040
(3) (4) (5) ₹ ₹ ₹
31,98,000 WATER RESOURCES DEPARTMENT 7,000Revenue
041 REVENUE AND DISASTER MANAGEMENT DEPARTMENT
20,36,71,000
31,91,000 48,000 20,36,23,000
...
Capital Loan ...
...
5,79,41,000 26,000Revenue
2,02,87,000 5,79,15,000 ... 2,02,87,000
042 RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT
043
80,45,000
...
Capital Loan 80,45,000
7,000 7,000Revenue
1,000
... 1,000 ...
...
Capital Loan ...
...
17,000 SCHOOL EDUCATION DEPARTMENT 17,000Revenue
044 MICRO, SMALL AND MEDIUM ENTERPRISES DEPARTMENT
045 SOCIAL WELFARE AND WOMEN EMPOWERMENT DEPARTMENT
046 TAMIL DEVELOPMENT (Tamil Development and Information Department)
047 HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS (Tourism, Culture and Religious Endowments Department)
048 TRANSPORT DEPARTMENT
049 YOUTH WELFARE AND SPORTS DEVELOPMENT DEPARTMENT
051 RELIEF ON ACCOUNT OF NATURAL CALAMITIES
052 DEPARTMENT FOR THE WELFARE OF DIFFERENTLY ABLED PERSONS
053 DEPARTMENT OF SPECIAL PROGRAMME IMPLEMENTATION
5,000
... 5,000 ...
...
Capital Loan ...
...
5,000
...
5,000Revenue ...
...
...
17,15,10,000
...
Capital Loan 17,15,10,000
38,000 38,000Revenue
62,68,84,000
... 62,68,84,000 ...
...
...
Capital Loan ...
12,000
...
12,000Revenue ...
...
...
...
Capital Loan ...
...
15,000 14,000Revenue
1,000
1,000 1,000 ...
...
Capital Loan ...
...
3,000 3,000Revenue
2,000
... 2,000 ...
1,211,49,82,000
...
Capital Loan 1,211,49,82,000
10,000 10,000Revenue
1,000
... 1,000 ...
...
Capital Loan ...
...
903,66,88,000
...
...
903,66,88,000Revenue ...
...
...
Capital Loan ...
...
1,14,33,000
...
...
1,14,33,000Revenue ...
...
39,00,000
Capital Loan 39,00,000
...
2,00,03,000
...
...
2,00,03,000Revenue ...
...
...
Capital Loan ...
...
6 344 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARYSums not exceeding
Services and Purposes
Total
Demand
Number
Voted by the
Legislative
Assembly
Charged on the
Consolidated
Fund of the State
(1)
(2)
(3) (4) (5) ₹ ₹ ₹
65,78,000 054
24,000Revenue
FORESTS (Environment, Climate Change and Forests Department)
10,000
65,54,000 10,000 ...
...
Capital Loan ...
...
2,000 055
...
NATURAL RESOURCES DEPARTMENT 2,000Revenue ...
...
...
...
Capital Loan ...
...
DEBT CHARGES
6,000
6,000
...Revenue ...
...
...
...
Capital Loan ...
...
Total
Revenue 1,013,41,26,000 10,18,52,000 1,023,59,78,000
Capital 263,88,18,000 142,02,48,000 405,90,66,000
Loan 1,485,49,43,000 ... 1,485,49,43,000
Grand Total 2,762,78,87,000 152,21,00,000 2,914,99,87,000
STATEMENT OF OBJECTS AND REASONS.
This Bill is introduced in pursuance of Article 205, readwith clause (1) of Article 204 of the Constitution, to provide for the appropriation out of the Consolidated Fund of the State, of the moneys required to meet-
(a) the supplementary grants made by the Tamil Nadu Legislative Assembly for the financial year which commenced on the 1st day of April 2025; and
(b) the supplementary expenditure charged on the Consolidated Fund of the State for that year.
THANGAM THENARASU,
Minister for Finance and Environment &
Climate Change.
Secretariat,
Chennai,
K. SRINIVASAN, 17th October 2025.
Principal Secretary.
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU