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

 
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The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) 
Act, 1966 
 
Act 14 of 1966 
 
 
 
 
 
 
 
 
Keyword(s): 
Tobacco, Transferred Territory 
 
362 
' (rr~n,,y~erfid Territory) LtrxUrv Tax on 11966 : T* K Act; 14 
r~b acco ( Va lida tion) 
%[TAMIL NADU] ACT No, 14 OB 19663 
- THE 11TAMIL NADU] (TRANSFERRED TERRI- 
TORY) LUXURY TAX ON TOBACCO (VALIDA- 
T60N) ACT, 1966. 
[Received the asit.& of the President on the 5th October 1966, 
first published in the Fort St.. George Ga z@e . on 
tbe 12th October 1966: (Asvzna LO, 108 8 j; ] 
, 4 
An Act to pro vide for the k~y ofa lurmry tax on tobacco in 
the Kanyakumari district and the Slzencotiah tcluk of 
the Tirundveli district for the period commencing on the 
17th August 1950 ~nd ending on the 31st December 
1957, and, the validation of the levy and collection of 
fees for licences for the vend and stocking of tobacco 
, , for the u foresa id period. 
BE it enacted by the Legislature oftbe 3[State of Tamil 
Nrrdu] in the Sevel~teenth Year of the Republic of India as 
fiU0ws:- 
short title and 1. (1) This Act may be called the l[Tamil Nadu]. extent. (Transferred Territory) Luxury Tax on Tobacco (Valida- 
tion) Act, 1966. 
(2) It extends to the whole of the transferred teri- 
, . tor Y. . * 
\ 7 
1: Anitions, 2. ill this Ad, uille~s the context otherwise requires,-- 
1 These words were substituted for the word " Madras '"by 
the Tamil Nadu Adaptation of Laws Order, 1969, as amended by 
he Tamil Nadu Adaptaii on of Laws (Second Amendment) Order, 
1969. 
a For Statement of Objects and Reasons, see Fort St. George 
Gazette Extri~ordinary, dated the 21zd August 1966, Part XV-Section 
3, pages 68-45!. p 
3 This expression was substi: uted for the expression 
:'State of Madras" by the Tamil Na3u AJaptation. of Laws 
Order, 1969, as am:nded by rhe Tamil S3du Aditpiation of 
Lawe (Second &ncnQwnt) Order, 1969, 
-%- . 
tranffk~d territory " mans the Kanyaku i Shencottah taluk of the Tirunelveli distl ic:, 
eS as bay be prescribed, not 
tes specified in the Schedule. 
, (I) The State Government may make ruler to P~*sr to 
0v.t the purposes of this Act. rules, 
(2) In particular, and withoi!t prejudice to the genera. 
of the foregoing power, su oh rules may pro vide for - 
; , (a) the prohibition of the vending of tobacco 
cept under a licerlce ; 
(c) the dassification of licenas and the rate at 
tax in the form of a fee for licence may be levied 
564 ((Trmfetted Territory) Luxury 9'ax on [I966 : T. N. Act 14 
I 
1 
Tobacco ( Validation) 
13) All rules made under this Act shall be published 
in the *Fort St. GE orge Gazette and unless tbe y a re expressed r 
to come into force on a particular day, shall come into 
I 
force ot, the day on which they are published. 
fi 
-6% 
(4) Every rule made under this Act shall, as soon as 
possible after it is made, be placed on the table of both 
Houses of the Legislature, and if, before the expiry of the 
session in which it is so placed or the next ,session, 
R 
both Houses agree in m2king any ' modificalioa in any 
! 
' ' ,. ' : such rule oi both Houses agree that the .rule 'should 
not be made, the rule &all thereafter have .Iffeat only 
in such modified forin or be of no effect, as the case iha 
be, so however, that any such modifimtion or annulment 
shall be without prejudice to the validity of anything 
previousl~ done under that rule. .. . 
(5) The rules and notifications specified below pur- 
Q. . , ported to have keen issued under the Tobacco Act of 1087 .t3 
(Travancore Act T of 1087), in so far as they relate or pur- 
ort to relate ta the levy and. collection of fees for licences 
for the vend ad stocking of tobacco, slm ll be deemed to 
be rules issued under this section and shall be deemed 
to have been in force at ali material times:-- 
(i) the Travancore Tobacco Rules, dated the 5th . 
July 191 3, as amended by Notification No. E-2-5937/49/RD, 
da,ted the 3rd August 1950, published at pages 1 to 3 01 the 
Tra va hc ore-Coclzin Governwen t Gaze tte Extraordinary, 
dated the 3rd August 1950 ; 
(ii) the rules 1ssut.u ullde? Xotification No. E-2 
5937/49/RD, dated the 25th .January 1951, and published 
at pages i to 10 of the Travcrizcore-Cochin Government 
Gazette Extraordinary, dated the 25th January 1951, as 
amended from time to time; 
P (iiii the Notification No. B2=5937/49/RD, dated 
tile 23rd May 1951, published at pages 1210 to 121 1 of - 
Part I of the Tra vancore-Cochin Go vert~nrent Gaz~tk, dated 
rhe29th May 1951. 
I 
... r-.. -I-------- __I ..---- ' 
Now lhf: Tnlnil Ncrdrt Govcrit~nent Grrzette. 
* -_ -- W~-.r,%rn,. , 
-, 
19664 3'. Act 141 (Tramferred Teriitry) L~~~~  ax' on 
Tobacco (Validation) 
5. Not withstanding anything contained ja my judg- Wida 
nt, decree or order of any court, a11 fees br licences 
of tobacco levied or collected or 
en levit$ or collected under any of the 
specifiid in sub-section (5) of section 4 
commencing on the 17th August 1950 and 
the 31st December 1957, shall be deemed to 
d or collected in accord- 
: Act were "i"n force on and fro& the' . '' '* 
an" the fees for licences 
y bx on toba'cco levied under the provisions 
, and accordingly, -- 
" ., 
ings or things done or taken 
nt or by any officer of the State 
ther authority in connection with 
suck fees sha M, for all purposes, 
ave always heen done or taken 
(b) no suit or other proceeding shall 'be maintained 
or continued in any court for the refund of any fees paid or 
ourported to have been paid under any of the saio , ..'es 
or notifications j ad 
(c) no court shall enforce a decree or order directing 
refund of any fees paid or purported to have been paid 
der any of the said rules or notifications. 
566 (Transferred Territory) Luxury Tax or, [I966 : T. N. Act. 14 
Tobacco (Validation) 
THE Scpre~uLE. 
(See section 3) 
Itern No. Description. 
' (1) (2) 
Rate of tax. 
(3) 
1. Jaffna tobacco. . . . . . . . . Rs. 1,500 for the &st 100. candtcs 
or fraction thereof and Rs. 1,000 
for every additional 100 candies or 
fraction thereof per annum or part thereof. 
2. Tobacco produced in India . . Rs. 1,000 for the first 100 candies 
(unmanufactured). or fraction thereof and Rs. 750 
for every additional 100 candies 
or fraction thereof per annum or 
part thereof. 
3. Beedi orland beedi tobacco. , Rs. 1,000 for the &st 25 'andies or 
ftaction thereof and Rs. 750 fez 
every additi'oml 25 candies or 
fraction thereof per annum or 
part thereof. 
4. Tobacco preparations of all kinds. Rs. 1,000 provided lb value of the 
preparations docs not exceed Rs. 
20,000 and for every additional 
quantity of the value of Rs. 20,000 
or part thereof, Rs. 750 per annum 
or part thereof, 

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