Vidhi Codex

Bare Act

The Tamil Nadu (Added Territory) Extension of Laws Act, 1961 Act 9 of

General196112 sections

This Act extends three specific Tamil Nadu tax laws to a newly added territory transferred from Andhra Pradesh. It applies the Tamil Nadu Sales of Motor Spirit Taxation Act, the Entertainments Tax Act, and the General Sales Tax Act to this area, ensuring tax collection and regulations function consistently there. The law also repeals any existing laws in the added territory that conflict with these Tamil Nadu laws. However, it preserves previous rights, obligations, and penalties to avoid disrupting ongoing legal matters. This ensures a smooth transition of legal authority and tax administration for the newly acquired region.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Extension of Tamil Nadu Acts VI of 1939, X of 1939 and I of 1959 to the added territory
  4. 4. Repeal of corresponding laws
  5. 5. Savings
  6. 6. Construction of references to laws not in force in the added territory
  7. 7. Construction of references to authorities where new authorities have been constituted
  8. 8. Powers of courts and other authorities for purposes of facilitating application of laws
  9. 9. Exemption of goods taxed under Andhra Pradesh Act VI of 1957
  10. 10. Registered dealers in added territory to furnish returns of stocks of goods held by them
  11. 11. Levy of tax on motor spirit held by a retail dealer
  12. 12. Power to remove difficulties

PDF: pending for this language.