Tamil Nadu Government Gazette Extraordinary No. 145, 29 May 2013
The Government of Tamil Nadu, Law Department, published Tamil Nadu Government Gazette Extraordinary No. 145 on 29 May 2013, containing Tamil Nadu Acts 10 to 15 of 2013, all assented to by the Governor on 28 May 2013. The Acts amend entertainments tax, value added tax and societies registration law, including cricket tournament taxation, delayed society filings, interest rates and the tax schedules for specified goods. The Gazette does not amend land ownership, registration, planning or land use law.
What the Gazette contains
Tamil Nadu Government Gazette Extraordinary No. 145, published by the Government of Tamil Nadu, Law Department, on 29 May 2013, publishes six Acts passed by the Tamil Nadu Legislative Assembly and assented to by the Governor on 28 May 2013. The Acts are Tamil Nadu Acts 10, 11, 12, 13, 14 and 15 of 2013.
The Gazette does not directly govern property ownership, land registration, planning permission or change of land use. It may still be relevant to a property owner or professional who operates a society, conducts taxable business or deals in the goods covered by the value added tax changes.
Entertainments tax change
The Tamil Nadu Entertainments Tax (Amendment) Act, 2013 came into force at once. It:
- Extends cricket tournament provisions to the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India.
- Changes the relevant heading to “Tax on cricket tournament”.
- Updates related provisions concerning payments for admission to cricket tournaments.
Value added tax changes
The Gazette publishes four amendments to the Tamil Nadu Value Added Tax Act, 2006:
- The Tamil Nadu Value Added Tax (Amendment) Act, 2013 replaces an entry in the Fourth Schedule with “Aids and implements for differently abled persons as notified by the Government”.
- The Tamil Nadu Value Added Tax (Second Amendment) Act, 2013 substitutes an interest rate of two per cent for one and a quarter per cent in the specified provisions concerning sections 13, 19 and 42.
- The Tamil Nadu Value Added Tax (Third Amendment) Act, 2013 changes schedule entries concerning gypsum, disinfectants, germicides and goods used for agricultural or horticultural purposes. The listed agricultural and horticultural goods include fertilizers, pest control products, plant growth promoters, plant nutrients, micro nutrients and bio fertilizers.
- The Tamil Nadu Value Added Tax (Fourth Amendment) Act, 2013 removes two entries under Serial Number 13-A in Part C of the First Schedule. It is deemed to have come into force on 21 March 2013.
Societies registration change
The Tamil Nadu Societies Registration (Amendment) Act, 2013 allows the Government or Registrar, following a written application, to condone specified filing delays by a society or registered society. A prescribed fine may apply. This Act comes into force only on a date appointed by State Government 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 Gazette change land ownership or property registration rules?
No. The Gazette contains amendments concerning entertainments tax, value added tax and societies registration, and does not amend land ownership, property registration, planning or land use law.
Can a registered society ask for a delay to be condoned?
Yes. The Tamil Nadu Societies Registration (Amendment) Act, 2013 allows the Government or Registrar to condone specified delays after receiving a written application, for a prescribed period and on payment of a prescribed fine.
When did the societies registration amendment take effect?
The source does not give an operative date. It says the amendment will come into force on a date appointed by the State Government through notification.
Which amendment has effect from 21 March 2013?
The Tamil Nadu Value Added Tax (Fourth Amendment) Act, 2013 is deemed to have come into force on 21 March 2013. It removes two entries under Serial Number 13-A in Part C of the First Schedule.
