IV-2—Ex. (686)
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2025
[Price: Rs. 6.40 Paise.
TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 686]
CHENNAI, FRIDAY, OCTOBER 31, 2025
Aippasi 14, Visuvaavasu, Thiruvalluvar Aandu-2056
Part IV—Section 2
Tamil Nadu Acts and Ordinances
[231]
CONTENTS
Pages.
ACTS:
No.48 of 2025—The Tamil Nadu Highways (Amendment) Act, 2025.
.. ..
232-234
No.49 of 2025—The Tamil Nadu Maritime Board (Amendment) Act, 2025.
.. ..
235-238
No.50 of 2025—The Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment)
Act, 2025.
..
..
..
..
..
..
..
239-241
No.51 of 2025—The Tamil Nadu Private Colleges (Regulation) Amendment Act, 2025.
..
243-245
232
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly
received the assent of the Governor on the 30th October 2025 and
is hereby published for general information:—
ACT No. 48 OF 2025.
An Act 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
commencement.
1. (1) This Act may be called the Tamil Nadu Highways
(Amendment) Act, 2025.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
Amendment of
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.
Tamil Nadu Act
34 of 2002.
Amendment of
section 47.
3. Section 47 of the principal Act shall be renumbered as
sub-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.
233
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
5. For sections 49, 50 and 51 of the principal Act, the following
sections shall be substituted, namely:—
“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.
Substitution of
sections 49,50
and 51.
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.
6. After section 52 of the principal Act, the following section
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.”.
Insertion of new
section 52-A.
7. For section 53 of the principal Act, the following sections
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:
Substitution of
section 53.
234
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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.”.
Amendment 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.
(By Order of the Governor)
S. GEORGE ALEXANDER,
Secretary to Government,
Law Department.
235
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly
received the assent of the Governor on the 30th October 2025 and is
hereby published for general information:—
ACT No. 49 OF 2025.
An Act 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:—
1. (1) This Act may be called the Tamil Nadu Maritime Board
(Amendment) Act, 2025.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
Short title and
commencement.
Tamil Nadu Act
4 of 1996.
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.
Amendment of
section 96.
3. For sections 97 and 98 of the principal Act, the following
sections shall be substituted, namely:—
“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.”.
Substitution of
sections 97 and
98.
236
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Amendment 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
section 102.
6. In section 102 of the principal Act,—
(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
new sections
102-A,102-
B,102-C and
102-D.
7. After section 102 of the principal Act, the following sections
shall be inserted, namely:—
“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.
237
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
102-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
be substituted, namely:—
“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:
Substitution of
section 104.
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—
238
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(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.”.
Amendment 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.
(By Order of the Governor)
S. GEORGE ALEXANDER,
Secretary to Government,
Law Department.
239
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
1.(1) This Act may be called the Tamil Nadu Tax on
Consumption or Sale of Electricity (Amendment) Act, 2025.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
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.
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:—
“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.”.
Short title and
commencement.
Amendment of
section 12.
Amendment of
section 13.
Insertion of new
section 17-A
The
following
Act
of
the
Tamil
Nadu
Legislative
Assembly
received the assent of the Governor on the 30th October 2025 and
is hereby published for general information:—
ACT No. 50 OF 2025.
An Act 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:—
Tamil Nadu
Act 12 of
2003
240
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
5. (1) Section 19 of the principal Act shall be re-numbered as
sub-section (1) of that section;
(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:–
“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.
Amendment of
section 19.
Insertion of new
section 19-A,
19-B, 19-C
and 19-D.
241
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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.”.
(By Order of the Governor)
S. GEORGE ALEXANDER,
Secretary to Government,
Law Department.
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:
242
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
243
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly
received the assent of the Governor on the 30th October 2025 and
is hereby published for general information:—
ACT No. 51 OF 2025.
An Act 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:—
1.
(1) This Act may be called the Tamil Nadu Private Colleges
(Regulation) Amendment Act, 2025.
(2) It shall come into force on such date as the State
Government may, by notification, appoint.
Short title and
commencement.
President’s Act 19
of 1976
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
section 42.
3. In section 43 of the principal Act,—
(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.
Amendment of
section 43.
4. After section 43 of the principal Act, the following sections shall
be inserted, namely:—
“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:
Insertion of new
sections 43-A,
43-B, 43-C and
43-D.
244
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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.”.
245
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Substitution of
section 44.
5. For section 44 of the principal Act, the following section shall be
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.”.
Omission of
sections
45 and 46.
6. Sections 45 and 46 of the principal Act shall be omitted.
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.
Amendment of
section 48.
(By Order of the Governor)
S. GEORGE ALEXANDER,
Secretary to Government,
Law Department.
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ON BEHALF OF THE GOVERNMENT OF TAMIL NADU