Tax-Tamil Nadu General Sales Tax Act, 1959 – Tsunami Relief Work – Exemption from payment of sales tax on the purchase of Out Board Motors and other accessories used for country boats as well as mechanized Boats for the use of Tsunami affected fishermen - Notification- Issued.


COMMERCIAL TAXES AND REGISTRATION (B2) DEPARTMENT

G.O.Ms.No. 63                                                                             Dated: 12.7.2006

Read:

1. From the Commissioner of Commercial Taxes, Chennai-5 Lr. No. Acts Cell-V/44594/2005, dated 22.8.2005.

*****

ORDER:

 

The Notification annexed to this order will be published in the next issue of the Tamil Nadu Government Gazette.

 

(By Order of the Governor)

 

M. DEVARAJ,

Secretary to Government.

To

 

The Works Manager, Government Central Press, Chennai-79.

(with a request to publish the Notification in the next issue of the Tamil Nadu Government Gazette and send 100 copies to the Government and 1000 copies to the Commissioner of commercial Taxes, Chennai-5.)

The Commissioner of Commercial Taxes, Chepauk, Chennai-5.

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes Department (Through the Commissioner of Commercial Taxes, Chennai-5.)

The Chairman, Tamil Nadu Sales Tax Appellate Tribunal,Chennai-104.

The Second Member, Main Bench, Tamil Nadu Sales Tax Appellate Tribunal, High Court Buildings, Chennai-104.

The Additional Judicial Member, Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench) Chennai-104/ Madurai and Coimbatore.

The Chief Minister’s Office, Chennai-9.

The Chief Minister’s Secretariat, Chennai-9

 

Copy to:-

Chief Minister’s Office, Secretariate, Chennai-9.

The Special P.A to Minister(Commercial Taxes), Chennai-9

The Special P.A. to Minister ( Fisheries), Chennai-9.

The Finance Department, Chennai-9

The Law Department, Chennai-9

The Revenue (NC III) Department, Chennai-9

The Animal Husbandry and Fisheries Department. Chennai-9

The Legislative Assembly Secretariat, Chennai-9.

The Special Commissioner and Commissioner of Revenue Administration (Relief and Rehabilitation), Chennai –5 / Officer on Special Duty, Disaster Management, Chepauk, Chennai-5.

The Registrar, High Court, Chennai-104.

The Accountant General,(Accounts and Entitlements)Chennai-18

The Accountant General,(Accounts and Entitlements), 18(Byname)

The Accountant General (Audit-I), Tamil Nadu, Lekha Pariksha

Bhavan, 361, Anna Salai, Chennai-18

The Accountant General (Audit-II), Tamil Nadu, Lekha Pariksha

Bhavan, 361, Anna Salai, Chennai-18

The Comptroller and Auditor-General of India, New Delhi-110 001.

The Secretary to Government of India, Ministry of Finance,

Department of Revenue, New Delhi-110 001.

The Director General of Supplies and Disposals, New Delhi-110 001.

The Commercial Taxes (B2) Department, Chennai-9 (for taking

further action regarding paper placing on the Table of the House).

Commercial Taxes (O.P), C, U Department, Chennai-9.

SF/SCs.

/ Forwarded by Order/

 

SECTION OFFICER.


ANNEXURE.

NOTIFICATION.

In exercise of the powers conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable by any dealer under the said Act, on the sale of ‘Out Board Motors and other accessories used for country boats as well as mechanized boats’, to rehabilitate the Tsunami affected persons in the districts identified in G.O.Ms. No.581, Revenue (NC.III) Department, dated the 31st December 2004.

2. The Notification shall be deemed to have come into force on the 1st April 2005 and shall be deemed to have remained in force upto and inclusive of the 31st March 2006.

 

M. DEVARAJ,

Secretary to Government.

/ True Copy /

SECTION OFFICER.