G.O. Ms. No. 485, Rescission of Notification, 14th May 2010
The Government of Tamil Nadu, Home (Transport III) Department, issued G.O. Ms. No. 485 on 14th May 2010 to rescind an earlier Home Department notification concerning tax payable for certain goods carriages operating under national permits. The rescission took effect immediately on 14th May 2010.
What the notification does
G.O. Ms. No. 485, issued by the Government of Tamil Nadu, Home (Transport III) Department on 14th May 2010, rescinds Home Department Notification No. II(2)/HO/108/2000 dated 2nd February 2000. The earlier notification was published on page 50 of Part II, Section 2 of the Tamil Nadu Government Gazette dated 2nd February 2000.
The Governor of Tamil Nadu issued the rescission using the powers conferred by clause (1) of Section 20 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974).
Vehicles covered by the subject
The Gazette heading identifies the subject as modification of tax payable for a goods carriage that:
- Is registered in a State other than Tamil Nadu, or in a Union Territory.
- Is authorised to operate in Tamil Nadu under a national permit.
The notification removes the earlier Home Department notification dealing with that subject. The supplied text does not state a replacement tax rate, payment procedure, exemption or refund arrangement.
When the change took effect
G.O. Ms. No. 485 states that the rescission takes effect from the date of the Government Order. It also states that the notification comes into force with immediate effect. The relevant effective date is therefore 14th May 2010.
Who may be affected
The rescission may be relevant to owners, operators and professionals dealing with goods carriages registered outside Tamil Nadu or in a Union Territory and authorised to ply in Tamil Nadu under a national permit. It is specifically connected to the tax treatment addressed by the earlier notification dated 2nd February 2000.
A person checking the tax position of such a vehicle should note that Notification No. II(2)/HO/108/2000 was rescinded from 14th May 2010. The Gazette text itself does not provide further details about the tax payable after the rescission.
Publication details
G.O. Ms. No. 485 was published in the Tamil Nadu Government Gazette Extraordinary, No. 140, Part II, Section 2, on Friday, 14th May 2010. S. Malathi, Principal Secretary to Government, is named in the notification.
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
Does this notification apply to every goods vehicle in Tamil Nadu?
The stated subject concerns goods carriages registered in another State or a Union Territory and authorised to ply in Tamil Nadu under a national permit.
Which earlier notification was cancelled?
G.O. Ms. No. 485 rescinded Home Department Notification No. II(2)/HO/108/2000 dated 2nd February 2000.
When did the rescission take effect?
The rescission took effect immediately on 14th May 2010, the date of G.O. Ms. No. 485.
Does the Gazette give a new tax rate for these vehicles?
No new tax rate is stated in the supplied Gazette text. It only records the rescission of the earlier Home Department notification.
