MADRAS GENERAL SALES TAX (SPECIAL PROVISIONS) ACT, 1963
Preamble - MADRAS GENERAL SALES TAX (SPECIAL PROVISIONS) ACT, 1963
THE MADRAS GENERAL SALES TAX (SPECIAL PROVISIONS) ACT, 1963
[Act No. 11 of 1963]
[28th August, 1963]
PREAMBLE
An Act to make certain special provisions in respect of tax on
sale of dressed hides and skins in certain cases.
Be it enacted by the
Legislature of the State of Madras in the Fourteenth Year of the Republic of
India as follows:--
Section 1 - Short title and commencement
(1)
This Act may be called the Madras General Sales Tax (Special
Provisions) Act, 1963.
(2)
It shall be deemed to have come into force on the 10th June 1963.
Section 2 - Special provisions in respect of tax on sale of dressed hides and skins in certain cases
(1) Notwithstanding
anything contained in the Madras General Sales Tax Act, 1939 (Madras Act IX of
1939) (hereinafter referred to as the said Act), or in the rules made
thereunder (hereinafter referred to as the said rules), during the period
commencing on the 1st April 1955 and ending on the 31st March 1959, in respect
of sale of dressed hides and skins (which were not subjected to tax under the
said Act as raw hides and skins), the tax under the said Act shall be levied
from the dealer who in the State is the first seller in such hides and skins
not exempt from taxation under sub-section (3) of section 3 of the said Act at
the rate of two per cent of the amount for which such hides and skins were last
purchased in the untanned condition.
Explanation I.-- The burden
of proving that a transaction is not liable to taxation under this sub-section
shall be on the dealer.
Explanation II.-- For the
removal of doubts it is hereby declared that in respect of sales to which
sub-section (1) applies, nothing in rule 16 (2) of the, Madras General Sales
Tax (Turnover and Assessment) Rules, 1939, shall apply or shall be deemed ever
to have applied.
(2) Any
dealer in dressed hides and skins who has been finally assessed under rule 1.6
(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, may
within a period of ninety days from the 10th June 1963 make an application,
together with a correct and complete return, to the authority or officer
concerned for reassessment under the provisions of this Act;
Provided that the authority
or officer concerned may admit an application presented within thirty days
after the expiry of the said period if it or he is satisfied that the applicant
had sufficient cause for not presenting the application within the said period.
(3) Subject
to the provisions of sub-section (1), the provisions of the said Act and the
said rules shall be deemed to be in force for the purpose of assessment or
reassessment and recovery of the tax on sale of dressed hides and skins during
the period mentioned in sub-section (1) and, notwithstanding any provision
regarding limitation in the said Act and the said rules, it shall be competent
for the authority or officer concerned to assess or reassess and recover the
tax on sale of dressed hides and skins during the period mentioned in
sub-section (1) as if this Act had been in force at the relevant time.
(4)
The amount of tax on sale of dressed hides and skins during the
period mentioned in sub-section (1) already collected from any dealer shall be
in deposit with the Government and shall be adjusted towards the tax due from
him on such sale as a result of assessment or reassessment in accordance with
the provisions of this Act and if the tax on such assessment or reassessment?
(i)
is in excess of the amount of tax on such sale of dressed hides
and skins already collected from such dealer, such excess shall be recovered
from him; or
(ii)
is less than the amount of tax on such sale of dressed hides and
skins already collected from such dealer, the difference shall be refunded to
him.
(5)
Except as otherwise provided in this Act, nothing in this Act
shall be deemed to revive the said Act or the said rules.
Section 3 - Repeal
The Madras General Sales
Tax (Special Provisions) Ordinance, 1963 (Madras Ordinance 3 of 1963), is
hereby repealed.