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 Madras General Sales Tax (Turnover and Assessment) Rules, 1939 (hereinafter referred to as the said rules), the tax on the sale of dressed hides and skins (which were hides and skins previously sold in the State as raw hides and skins and which are not exempt from taxation under sub-section (3) of section 3 of 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— (i) for the period commencing on the 1st April 1955 and ending on the 31st March 1957, at the rate of one and nine-sixteenth per cent, and (ii) for the period commencing on the 1st April 1957 and ending on the 31st March 1959, 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) The provisions of the said Act and the said rules shall be deemed to be in force subject to the provisions of sub-section (1) during the periods mentioned in sub-section (1) and, notwithstanding any provision regarding limitation in the said Act and the said rules, the authority or officer concerned shall reassess and recover the tax on sale of dressed hides and skins during the periods mentioned in sub-section (1) as if this Act had been in force at the relevant time. (3) (a) Every dealer in dressed hides and skins, who has been assessed— (i) under rule 16 (2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, or (ii) under the Madras General Sales Tax (Special Provisions) Act, 1963 (Madras Act 11 of 1963), shall, within a period of ninety days from the 5th September 1964, submit a return relating to his turnover to the authority or officer concerned for reassessment under the provisions of this Act: Provided that the authority or officer concerned may allow further time not exceeding thirty days for submitting such return if it or he is satisfied that the dealer had sufficient cause for not submitting the return within the said period. (b) If no return is submitted by the dealer under clause (a) before the date specified in that clause, or if the return submitted by him appears to the authority or officer concerned to be incorrect or incomplete, such authority or officer shall reassess the dealer under the provisions of this Act to the best of its or his judgment: Provided that before taking action under this clause, the dealer shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him. (4) The provisions of the said Act and the said rules shall apply to a return required to be submitted under this Act, to the reassessment made under clause (b), as they apply to a return required to be submitted under sub-section (1) of section 9, or to the assessment made under sub-section (2) of section 9, of the said Act. The amount of tax on sale of dressed hides and skins during the periods 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 reassessment in accordance with the provisions of this Act and if the tax on such sale— (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 Madras General Sales Tax (Special Provisions) Act, 1963 (Madras Act 11 of 1963).