The Tamil Nadu Taxation Laws (Relaxation of Certain Provisions) Act, 2020

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Act 28 of 2020

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175TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
The following Act of the Tamil Nadu Legislative Assembly received the assent of
the Governor on the 17th October 2020 and is hereby published for general
information:—
ACT No. 28 OF 2020.
An Act to provide relaxation in the provisions of certain Acts and
for matters connected therewith or incidental thereto.
Bඍ it enacted by the Legislative Assembly of the State of Tamil Nadu
in the Seventy-ﬁ rst Year of the Republic of India as follows:—
1. (1) This Act may be called the Tamil Nadu Taxation Laws
(Relaxation of Certain Provisions) Act, 2020.
Short title and
commencement.
(2) It shall be deemed to have come into force on the 23rd day
of May 2020.
2. In this Act, unless the context otherwise requires,-
(a) “Government” means the State Government;
(b) “notiﬁ cation” means the notiﬁ cation published in the
Tamil Nadu Government Gazette.
Deﬁ nitions.
Tamil Nadu Act 32 of
2006.
3. In the Tamil Nadu Value Added Tax Act, 2006, after section 86,
the following section shall be inserted, namely:-
Insertion of new
section 86A.
“86A. Power of Government to extend time limit in special
circumstances.— (1) Notwithstanding anything contained in this Act, the
Government may, by notiﬁ cation, extend the time limit speciﬁ ed in, or
prescribed or notiﬁ ed under this Act in respect of actions which cannot be
completed or complied with due to force majeure.
(2) The power to issue notiﬁ cation under sub-section (1) shall
include the power to give retrospective eﬀ ect to such notiﬁ cation from a
date not earlier than the date of commencement of this Act.
Explanation.- For the purpose of this section, the expression “force
majeure” means a case of war, epidemic, ﬂ ood, drought, ﬁ re, cyclone,
earthquake or any other calamity caused by nature or otherwise aﬀ ecting
the implementation of any of the provisions of this Act.”.
Tamil Nadu Act XX of
1935.
Tamil Nadu Act X of
1939.
Tamil Nadu Act 6 of
1981.
Tamil Nadu Act 22 of
1983.
Tamil Nadu Act 13 of
1990.
Tamil Nadu Act 20 of
2001.
Tamil Nadu Act 19 of
2017.
4. Notwithstanding anything contained in the Tamil Nadu Betting
Tax Act, 1935, the Tamil Nadu Entertainments Tax Act, 1939, the
Tamil Nadu Tax on Luxuries Act, 1981, the Tamil Nadu Advertisement Tax
Act, 1983, the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas
Act, 1990, the Tamil Nadu Tax on Entry of Goods into Local Areas Act,
2001 as it stood prior to its repeal by Section 174 of the Tamil Nadu Goods
and Services Tax Act, 2017, the time limit speciﬁ ed in, or prescribed
or notiﬁ ed, under the said Acts which falls during the period from the
20th day of March, 2020 to the 29th day of June, 2020 or such other date
after the 29th day of June, 2020 as the Government may, by notiﬁ cation,
specify, for the completion or compliance of such action as—
Relaxation of time
limit under certain
enactments.
176 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(a) completion of any proceeding or issuance of any order, notice,
intimation, notiﬁ cation or sanction or approval, by whatever name called,
by any authority, commission, tribunal, by whatever name called; or
(b) ﬁ ling of any appeal, reply or application or furnishing of any
report, document, return or statement, by whatever name called, by any
authority or dealer, as the case may be,
shall, notwithstanding that completion or compliance of such action
has not been made within such time, stand extended to the 30th day of
June, 2020 or such other date after the 30th day of June, 2020 as the
Government may, by notiﬁ cation, specify in this behalf:
Provided that the Government may specify diﬀ erent dates for
completion or compliance of diﬀ erent actions under clause (a) or
clause (b).
Repeal and saving. 5. (1) The Tamil Nadu Taxation Laws (Relaxa tion of Certain
Provisions) Ordinance, 2020 is hereby repealed.
Tamil Nadu
Ordinance 5 of
2020.
(2) Notwithstanding such repeal, anything done or any action
taken under the said Ordinance, shall be deemed to have been done or
taken under this Act.
(By order of the Governor)
C. GOPI RAVIKUMAR,
Secretary to Government,
Law Department.

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