Special provisions in respect of tax on sales of tea and rubber.

(1)

Notwithstanding anything contained in the Madras Act or in the rules made thereunder, the following provisions shall apply in respect of the tax on the sales of tea and rubber made during the period commencing on and from the 1st day of April, 1951 and ending with the 30th day of September, 1957.

1. (2) The tax under the Madras Act shall be levied from every dealer who is not exempt from taxation under sub-section (3) of section 3 of the Madras Act, at every point of sale, at the rate of 1.5625 per cent (one and nine-sixteenth per cent) of the amount for which tea and rubber were sold during the period commencing on and from the 1st day of April, 1951 and ending with the 31st day of March, 1957, and at two per cent thereafter: Provided that if any tax has already been paid in pursuance of any assessment under the Madras Act and the rules made thereunder, the tax so paid shall be adjusted as provided in section 5 towards the tax payable under this Act. Explanation.— For the removal of doubts, it is hereby declared that nothing in clause (v) of section 5 of the Madras Act before its amendment by the Madras General Salestax (Third Amendment) Act, 1956 (Madras Act XV of 1956), shall apply, or shall be deemed ever to have applied, in respect of sales to which this Act applies.
2. (3) Every dealer in tea or rubber who is not exempt from taxation under sub-section
3. (3) of section 3 of the Madras Act shall, within a period of ninety days from the date of publication of this Act in the Gazette, apply to the assessing authority or any other officer who may be authorised by the Government in this behalf by notification in the Gazette, for assessment or re-assessment under the provisions of this Act with a correct and complete return of his turnover of sales of tea or rubber.
4. (4) In case any dealer fails to apply or file the return as provided in sub-section (3), the assessing authority or the officer authorised by the Government under that sub-section shall, after making such enquiry as it or he deems necessary and after giving the dealer an opportunity of being heard, assess the dealer to the best of its, or his judgement.
5. (5) Notwithstanding any provisions regarding limitation in the Madras Act or in the rules made thereunder, the tax due under this Act may be levied, assessed or re-assessed within a period of three years from the date of publication of this Act in the Gazette and recovered in the manner provided under the Madras Act and the rules made thereunder.