(1) Any reference in the IfTamil Nadu I.[ w 1 1 1 F i t . I rc w F!fj~ta( I lr+ which is not in force in the added territory u k a l l , in ,(:In l ion ijflll of' nfi:- rsfrcalj to that territory, be construed as arefarcnce to tllc corrcn- laws not ponding law, if any, in force in that territory.
force in tbn - - - - - - added I This expression was substituted for the expression ferri tory.
LcMa:irns law" by aaragraph 3 (2) of the Tamil Nadu Adaptation of Laws Order, 1970.
562 (Added Tc rrit ory) [I961 : T.N. Act 9 (Extension oj Laws)
(2) Any reference in any existing law which continues to be in force in the added territory after the date of the commencement of this Act, to any law repealed by section 4 shall, in rela ti on to that territory, be construed as a reference to the l[Tamil Nadu law] corresponding to the law so repealed.
Conskruc- 7. Any reference, by whatever form of words. in any tion of refe- existing law to any authority competent at the date of the refices to passing of that law to exercise any powers or discharge any authorities functions in the added territory shall, where a corresponwhere authorities new ding new authority has been constituted by or under any have heen '[Tamil Nadu law] now extended to the added territcry, constituted. ;.-lr~ effect as if it were a reference to that ilew authority.
power- of 8. For the purpose of facilitating the application in the courts and added territory of any ~[Tamil Nadu law], any court or other autho- other authority may construe such law with such alterations rities for purposes of not affecting the substance as may be necessary or proper facilitating to adapt it to the matter before the court or other application authority.
Of laws.
Exernpfioll 9. (1) Where any goods specified in Schedule I or Of goods Schedule II or Schedule 111 to the Andhra Pradesh Chneral Sales Tax Act, 1957 (Andhra ~ r idesh Act VI of 1957), taxed under which are held in stock by a dealer in the added territory Pradesh Act on the date' of the ~commencemen.t of this Act, has, been VI of 1957. assessed to tax under the said Act, such goods shall not be liable to be taxed again under the a[Tamil Nadu] General Sales Tax Act, 1959 (2[Tamil Nadu] Act I of 1959). ..
# , * L ,4' . ;' .
I r'
(2) The burden of proving that any goods referred to in sub-section (1) has suffered tax under the Andhra Pradesh C eneral Sales Tax Act, , 1957 (Andhra ~radesh Act VI of 19571, shall be on the dealer who claims the exempt ion urrder sub-section (I).
This expression was substituted for the expression "Madras P law" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws Order, 1970.
,a I . , .
/ These words were substituted for the word "~adr&' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendmbnt) Oqw, 1969.
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1961 : T.N. Act 91 I" (Added Territory) . 563 I extension)^^ Laws) $ T 10. (1) , Bwry registered dealer in i $he added ::emtory Rrgiste~ed shall, in,i%&ct of any goods or &s@.,o$ goods which the dealers in added terri- State Government may by no@fi,catipn in this behalf ,ory ,, specify, 6i'thiq seven days from the date of ,such notifica- Eeolnl e tion, fu*h to f he asessing authori ty,w~~rned - a re- stocks of oorls held i i h ~ h 'foim ari&o&taiahg such particulars as : may be ty them.
"peciiied in the said notifications declaring the stocks d such goods or, class pf goods held by him, on the date of the commen&ment of this Act. / I x 7f (2) If any registered dealer fails to furnish the return which he is required to furnish under sub- $ section (1) or wilfully makes any false statement tberein, he shall be punishable wit11 fine which may extend to five hundred rupees.
11. (I) Notwithstanding anything contained in the Levy of tax '[Tarnil Nadu] Sales of Motor Spirit Taxation Acty 1939 On *Otor' spirit held (l[Tamil Nadu] Act VI of 1939), as extended to, and in by a retail foxe in, the added territory, there shall be levied on L:.* dealer.
stocks of motor-spirit held by a retail dealer in the said territory on the date of the commencement of this Acty
1. a tax at the rate specified in section 3 of the said Act :
h L Provided that no tax shall be levied under this section on the stocks of motor-spirit held by such dealer on such date if in respect of s ~ ~ c h stocks tax has already been paid . under the '[Tamil Nadu] Sales of Motor Spirit Taxation Act, 1939 (l[Tamil Nadu] Act VI of 1939.)
(2) The burden: of proving that tax under the IfTamil Iqadu] Sales of Motor Spkit Taxation Act, 1939 ('[Tamil Nadu] Act VI of 1939). has already been paid in respect of any stock of motor spirit held by a retail dealer on the date of the commencement of this Act shalt be on such retail dealer. , I 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptatio? of Laws Order. 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order,1969.
564 (Added Territory) [I961 : T.N. Act 9 (Extension of L a w ) Power to re- 12. (1) If any difficulty arises,io giving effect to the mow dim- provisions of thisiAct or of any '[Tamil Nadu law] as exculties. tended to the added territory by this Act, the State Government as occasionmay require, may, by order, do anything which appears to them necessary for the grpose of removing the difficulty.
(2) Every order issued under sub-section (1) shall, as soon as possible after it is issued, be placed on the table of both Houses of tbe Legislature, and if, before the expiry (br the session in which it is so placed or the next session, both Houses agree in making any modification in any such order or both Houses agree that the order should not be issued, the order shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that ar.y such inodi.ii~b~io1~ or a-lnuiment shall be witliout prejudice to the validity of anything previously done under *at wdet.
I This expression was substituted for the expression "Madras law" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws Order,
1970.