Primary law, Tamil Nadu land law
The Central Boards of Revenue Act, 1963
Parliament enacted The Central Boards of Revenue Act, 1963, Act No. 54 of 1963, dated 30 December 1963, to replace the Central Board of Revenue with separate boards for direct taxes and for indirect taxes and customs. It came into force on 1 January 1964 and transferred the former board’s functions and pending proceedings to the appropriate new board. The supplied text reflects later amendments, including the 2018 change of name to the Central Board of Indirect Taxes and Customs.
What the Act governs
The Central Boards of Revenue Act, 1963 establishes the administrative structure for central tax and customs matters. Parliament enacted Act No. 54 of 1963 on 30 December 1963, and it came into force on 1 January 1964.
The Act replaces the former Central Board of Revenue with:
- The Central Board of Direct Taxes.
- The Central Board of Indirect Taxes and Customs.
Each board operates under the control of the Central Government and exercises powers and duties assigned by the Central Government or by law. Each board may have no more than seven members appointed by the Central Government.
Main changes
The Central Boards of Revenue Act, 1963 makes the following administrative changes:
- Functions relating to direct taxes are assigned to the Central Board of Direct Taxes.
- Other functions are assigned to the Central Board of Indirect Taxes and Customs, unless the Central Government entrusts them to the Central Board of Direct Taxes.
- References to the former Central Board of Revenue in specified tax, excise and customs enactments are replaced with references to the appropriate new board.
- Pending direct tax proceedings before the former board are transferred to the Central Board of Direct Taxes.
- Other pending proceedings are transferred to the Central Board of Indirect Taxes and Customs.
- The Central Government decides any dispute about which board should receive a proceeding.
The Central Government may make rules regulating how each board conducts business. Those rules must be placed before both Houses of Parliament for a total period of thirty days and may be modified or annulled by agreement of both Houses.
Effect on earlier decisions and actions
The Central Boards of Revenue Act, 1963 repeals the Central Board of Revenue Act, 1924. However, appointments, assessments, orders, exemptions, approvals, notices, duties, penalties and other actions of the former board continue as actions of the appropriate new board until revised, withdrawn or superseded.
Relevance to property owners and buyers
The Central Boards of Revenue Act, 1963 does not establish land ownership, registration or planning rules. Its relevance to a property owner or buyer is limited to central tax proceedings, assessments or earlier revenue board actions that may concern them. The Act determines which central board administers or continues those matters.
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Common questions
Does The Central Boards of Revenue Act, 1963 change my land title or property registration?
No land title or property registration rules are created in the Act. It deals with the organisation of central boards responsible for direct taxes, indirect taxes and customs.
Which board handles direct tax matters?
The Central Board of Direct Taxes handles functions and proceedings relating to direct taxes.
What happened to proceedings pending before the former Central Board of Revenue?
Direct tax proceedings were transferred to the Central Board of Direct Taxes. Other proceedings were transferred to the Central Board of Indirect Taxes and Customs.
Did earlier assessments and orders of the Central Board of Revenue become invalid?
No. Earlier assessments, orders and other listed actions continue as actions of the appropriate new board unless they are revised, withdrawn or superseded.
