Bare Act

The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966

This law validates the collection of luxury taxes and licensing fees on the sale and storage of tobacco within specific regions of Tamil Nadu, namely Kanyakumari district and Shencottah taluk. It applies to tobacco vendors and distributors operating in these transferred territories. The Act gives the state government the legal authority to license tobacco sales and levy associated fees within specified limits. Crucially, it retrospectively legalizes fees collected under older Travancore-Cochin rules between August 1950 and December 1957, preventing courts from ordering refunds of those past collections and ensuring past state revenues remain legally protected.

PDF: pending for this language.