Levy of tax on motor spirit held by a retail dealer

(1) Notwithstanding anything contained in the Tamil Nadu Sales of Motor Spirit Taxation Act, 1939 (Tamil Nadu Act VI of 1939), as extended to, and in force in, the added territory, there shall be levied on stocks of motor-spirit held by a retail dealer in the said territory on the date of the commencement of this Act, a tax at the rate specified in section 3 of the said Act: Provided that no tax shall be levied under this section on the stocks of motor-spirit held by such dealer on such date if in respect of such stocks tax has already been paid under the Tamil Nadu Sales of Motor Spirit Taxation Act, 1939 (Tamil Nadu Act VI of 1939). (2) The burden of proving that tax under the Tamil Nadu Sales of Motor Spirit Taxation Act, 1939 (Tamil Nadu Act VI of 1939), has already been paid in respect of any stock of motor spirit held by a retail dealer on the date of the commencement of this Act shall be on such retail dealer.