Section 2   [ View Judgements ]

Amendment of Section 2.


In Section 2 of the Tamil Nadu

Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970) (hereinafter

referred to as the principal Act), in sub-section (1),—



(1) after clause (aa), the following clause shall be inserted, namely:—



"(aaa) On any amount of additional tax or penalty imposed by the assessing authority remaining unpaid under this Act, the dealer referred to in clause (aa) shall pay interest as specified in sub-section (3) of Section 24 of the said Act, in addition to such amount of additional tax or penalty due.".



(2) for clause (b), the following clause shall be substituted, namely:—



"(b) The provisions of the said Act shall apply in relation to the additional tax payable under clause (aa) and the interest payable under clause (aaa) as they apply in relation to the tax and Interest payable under the said Act.".

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