The GENERAL SALES TAX (REVIVAL AND SPECIAL PROVISIONS) ACT, 1971

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THE GENERAL SALES TAX (REVIV AL AND SPECIAL PROVISIONS) ACT, 1971
(Act 14 of 1971)
CONTENTS
Preamble.
Sections:
1. Short title, extent and commencement.
2. Interpretation.
3. Revival of Madras Act IX of 1939 and rules made thereunder for certain purposes.
4. Special provisions in respect of tax on sales of tea and rubber.
5. Adjustment of tax already collected.
6. Saving.
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THE MADRAS GENERAL SALESTAX (REVIV AL AND SPECIAL PROVISIONS) 
ACT, 1971*
(Act 14 of 1971)
An Act to revive the Madras General Salestax Act, 1939 (Madras Act IX of 1939), and to
make certain special provisions for the levy of tax on the sales of tea and rubber made
in the Malabar district referred to in sub-section (2) of section 5 of the State Re-
organisation Act, 1956, during the period commencing on and from the 1 st day of
April, 1951 and ending with the 30th day of September, 1957
Preamble.— WHEREAS the Madras General Salestax Act, 1939 (Madras Act IX of
1939), as in force in the Malabar district referred to in sub-section (2) of section 5 of the
States Reorganisation Act, 1956 (Central Act 37 of 1956), was repealed by section 15 of the
Travancore-Cochin General Salestax (Amendment) Act, 1957 (12 of 1957);
AND WHEREAS it has become necessary, in the light of the decision of the Supreme
Court in Civil Appeals Nos. 1074 to 1088 of 1963, to revive the said Madras Act for the
purposes of the levy, assessment, re-assessment and collection (including appeals, reviews
and revisions) of tax under that Act in respect of the sales of tea and rubber made during the
period commencing on and from the 1 st day of April, 1951 and ending with the 30 th day of
September, 1957, and to make certain special provisions in respect of such levy, assessment,
re-assessment and collection;
BE it enacted in the Twenty-second Year of the Republic of India as follows:—
1.  Short title, extent and commencement. —(1) This Act may be called the Madras
General Salestax (Revival and Special Provisions) Act, 1971.
(2) It extends to the whole of the Malabar district referred to in sub-section (2) of
section 5 of the States Re-organisation Act, 1956 (Central Act 37 of 1956).
(3) Section 3 shall be deemed to have come into force on the 1 st day of October,
1957 and the remaining provisions of this Act shall be deemed to have come into force on the
1st day of April, 1951.
2. Interpretation.— All expressions used but not defined in this Act and defined in the
Madras General  Salestax  Act,  1939 (Madras Act  IX  of  1939),  shall  have  the  meanings
respectively assigned to them in that Act.
* Published in the Gazette Extraordinary No. 255, dated 22nd May, 1971.
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3. Revival of Madras Act IX of 1939 and rules made thereunder for certain purposes.-
The Madras General Sales-tax Act, 1939 (Madras Act IX of 1939) (hereinafter referred to as
the Madras Act) and the rules made thereunder are hereby revived and shall be, and shall be
deemed always to have been, in force to the extent and subject to the special pro-visions
hereinafter contained, for the purposes necessary for, or ancillary to, the levy, assessment, re-
assessment and collection (including appeals, reviews and revisions) of tax on the sales of tea
and rubber made during the period commencing on and from the 1 st day of April, 1951 and
ending with the 30th day of September, 1957.
4.  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.
(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 1 st 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.
(3) Every dealer in tea or rubber who is not exempt from taxation under sub-section
(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) 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
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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) 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.
5.  Adjustment of tax already collected .—(1) The amount of tax on the sale of tea or
rubber made during the period commencing on and from the 1 st day of April, 1951 and
ending with the 30th day of September, 1957, collected from any dealer, under the Madras Act
or under the General Salestax Act, 1125 (XI of 1125), shall be adjusted towards the tax due
from him on such sale as a result of assessment or re-assessment in accordance with the
provisions of this Act.
(2) If such tax collected under the Madras Act or under the General Salestax Act,
1125 (XI of 1125), from a dealer is less than the amount of tax due under the provisions of
this Act, only the balance shall be recovered from him, and if the tax so collected is in excess,
such excess shall be refunded to him.
6.  Saving.— Nothing  contained  in  this  Act  shall  render  any  person  liable  to  be
convicted of an offence in respect of anything done or omitted to be done by him before the
date of publication of this Act in the Gazette, if such act or omission would not be an offence
under the Madras Act but for the provisions of this Act.
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