Primary law, Tamil Nadu land law
The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966
The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966, Act 14 of 1966, is a State law that covers the Kanyakumari district and the Shencottah taluk of the Tirunelveli district. It provides for levy of luxury tax on tobacco for the period from 17th August 1950 to 31st December 1957, and validates the levy and collection of licence fees for vending and stocking tobacco during that period, despite court judgments, decrees or orders.
What this law does
The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966, Act 14 of 1966, was enacted to deal with tobacco tax and tobacco licence fees in the transferred territory, meaning the Kanyakumari district and the Shencottah taluk of the Tirunelveli district.
It has two main purposes:
- to provide for levy of a luxury tax on tobacco in that area for the period commencing on the 17th August 1950 and ending on the 31st December 1957
- to validate the levy and collection of fees for licences for the vend and stocking of tobacco for that same period
Who it affects
This law is relevant to people and businesses dealing with tobacco in the transferred territory, especially those involved in:
- vending tobacco
- stocking tobacco
- holding or requiring licences for those activities
It is also relevant if there was any dispute or claim about refund of tobacco licence fees collected for the period from 17th August 1950 to 31st December 1957.
Key provisions
The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966, extends to the whole of the transferred territory.
The State Government may make rules to carry out the purposes of the Act. The source text says those rules may provide for:
- prohibition of vending tobacco except under a licence
- classification of licences
- levy of tax in the form of a fee for licence, subject to the rates in the Schedule
The Act also says certain earlier Travancore and Travancore-Cochin tobacco rules and notifications, so far as they relate to levy and collection of fees for licences for vend and stocking of tobacco, are to be treated as if they were rules made under this Act and as if they had been in force at all material times.
Validation and refund bar
A central effect of the Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966, is that licence fees for vend and stocking of tobacco levied or collected, or purported to have been levied or collected, under the specified rules and notifications during the period from 17th August 1950 to 31st December 1957 are deemed valid.
The Act further provides that:
- actions already taken in connection with levy or collection of those fees are treated as valid
- no suit or other proceeding can be maintained or continued for refund of such fees
- no court shall enforce a decree or order directing refund of such fees
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Which areas does this law cover?
The law extends to the whole of the transferred territory. The source text defines that as the Kanyakumari district and the Shencottah taluk of the Tirunelveli district.
What period does this law deal with?
The law deals with the period commencing on the 17th August 1950 and ending on the 31st December 1957. Both the tobacco luxury tax and the validation of licence fee levy and collection are tied to that period.
Can someone claim a refund of tobacco licence fees covered by this law?
The source text says no suit or other proceeding shall be maintained or continued in any court for refund of fees paid or purported to have been paid under the specified rules or notifications. It also says no court shall enforce a decree or order directing refund of those fees.
Does this law allow tobacco vending without a licence?
The source text says rules under the Act may provide for prohibition of the vending of tobacco except under a licence. It also allows classification of licences and levy of tax in the form of a fee for licence.
