The Tamil Nadu Entertainments Tax (Special Provisions and Validation) Act, 1986

The Tamil Nadu Entertainments Tax (Special Provisions and Validation) Act, 1986

Act 73 of 1986

Keyword(s): Levy and Collection of Entertainment Tax Validation Act

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TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 465

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The fou~wingAct of the Tamil XaduLegi&:ivl: Assembly recdvgd the assent of thd Governor on the 1Oth December.1966 and is bgr&y published for general information :-

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ACT No. 73 O F E986.

.An Act to ki/idate the 'levy ntad cyltecrion of entetlainme~lta M under the Tomil Nndu Entertainments Tax Act, 1939 in respect bf certain b c o l areas In this Stab.

Rii it enacted by thz Legislative Assembly of the St$te of Tamil Naaq in..the Thirtysaventh Year 'of the Republic d India as f a o w s :-

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the Tamil Nadu Entertainments Tax (Byccid Provisi~ns md iI Validation) Act, 1986.

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( 2 ) It shall be deemed to have come infoforce on the 1st Apnl

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1978.

Nadu Act 3 1 of 1979) (hereinafter referred to as the mendkg Ad),-

1. (i) item 2'under the heading "Coimbatore district" in PART A to Schedule I to the principal Act which has been originally inserled in the principd Act by the: Tamil Nadu Efiiertainments Tax and ~ o c a lAUfhoritie.3 Finance (Amendment) Act, 1978 (Tamil Nadu Act 5 of 1978) and which has hcen .subsequently substlituted by a new item, by sub-clause (i) bi clause (a) of sectiun 5 of the alncnding Act shall be, and shill be dcerncd always to have been, omitted from the said PART A of the said Sochedule I.to the principal Act with eKect on and from the 1st April 3378; and
2. (ii) item 3 undzi,the heading "Thanjavur district" in PARTA' to Schedule I to the principal Act which has hccn originally inserted in rhe principal Azt by the Tamil Nzdu Entertainments Tax and :I,.ocal Authorities Finance (Amendment) Act, 1978 (Tamil Nadu , Act 5 of 1978) and which has been subsequer~tlyomitted by subclause (ii) of clause (a) of section 5 of the amending Act, shall be, and shnlI be deemed always to have been, omitted from the said PART A to the said Schcdde r to the principal Act with effecton and from the 1st Apd 1978. . . .. (A Group) IV-2 1:~.(731)--3 , I 466 .TAMIL NADU GOVERNMENT GAZETTE E-XTRAQLtDINARY 1 ! , 3. Vdidatlon of levy, assessment and cdlection of certain taxes 'hiI! respect of certain local urem-Notwithstandkg anyihing -con- A tained in he principal Act or iq the amending Act or in any ,judgm,ent, decree .or order of any court or other authority, no 'assessment, reassessmeht, levy or collectioa bf any tax made or purporting to have been made in iespcct of local arcas falling within the jurisdiction of :'hlcitupalayam Mu,nicipalii.y in the ~oirnbataro Qstrict agd thc .'firuvanrr Municipal2y in the Tkanjavur distr'cr under rhs ?rot-isiunrr of the: princ:pa! ACI at any timc Mwecn !st April 1978 and I lhc.28th May 1974 shall bc clecmed to be invalid or ever 10 have been'.invalid+..- . on rhe ground only,that such asscs;ment, re-assessment, 4 levy 'or &fleetion was not in accordance with law and such tar I assessed,' re-assessed, levied cr collected or purporting to have 'been assessed, re-assessed, levied or colk.rt.wl shall, for aU purposes, be deemed to bz and always to have been validly assessed, re-assessed, levied,,or- cdected, and accordingly,- .. - - ,..L . , ' - -

1. (a) all, acts, proceedings or things done or taken by the State Ggvermnent ot by any ohcr auth.oldityin connection with the #assessment,- reassessment, levy or collection of such tax in respect ,of ibe local areas falling within the jurisdiction of such nlunicipaiities .shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law;
   • • I '- ( b ) no.suit or other proceeding shall be mainta'ned' or , ' continued in -any court against the State Governnient or any person or authority whatsoever for the refund of any tax so paid; and 4'
2. (c) no court shall enforce any decree or order directing the .re£und of any tax so paid. . . (By order of the Governor) I , . , . . . . . - ' - r - b- , . . . . S* VADlVELU, I .. , , Commissioner and Secretary to Gover~znrezt, i a . , Law Departmenr. . . J . m .- 2..- . .... . .- 1 . . -TED AND PUBlJPEPQ Rl' THB DlflXCCFOB OP BTATlONERY AND 'PE~?;TU ' YADBAS, OH OiRALT 01 TUB QOVERNMINT OP TAYrC NADU . . .