Tamil Nadu Government Gazette Extraordinary No. 465, Part IV, Section 2

What the Gazette publishes

Tamil Nadu Government Gazette Extraordinary Number 465, published by the Government of Tamil Nadu through the Law Department on 4 October 2021, contains seven Acts passed by the Tamil Nadu Legislative Assembly. They are Acts 24 to 30 of 2021.

The Gazette lists laws dealing with repeals, shops and establishments, goods and services tax, and Hindu religious and charitable endowments. The supplied text gives operative details for Acts 24 and 25 and part of Act 26.

Repeal of older enactments

The Tamil Nadu Repealing Act, 2021, Act Number 24 of 2021, expressly repeals 89 enactments described as spent, obsolete, or no longer in force except through a specific repeal.

Key protections include:

• Actions already taken under a repealed enactment remain unaffected.
• Existing rights, titles, obligations and liabilities are preserved.
• Existing remedies and proceedings are not cancelled.
• Releases, discharges, indemnities and proof of past acts remain valid.
• Repeal does not revive any right, liability, office, custom, procedure or other matter that was no longer in force.

The repeal schedule includes older laws concerning building lease and rent control, slum improvement and land acquisition, cooperative land mortgage banks, cooperative land development banks, taxes and other subjects. Property owners and buyers may therefore encounter repealed enactments in older records, but the savings provision preserves matters that had already occurred or accrued.

Shops and employee seating

The Tamil Nadu Shops and Establishments (Amendment) Act, 2021, Act Number 25 of 2021, came into force at once. It requires every establishment to provide suitable seating arrangements for all employees, allowing them to sit when an opportunity arises during work rather than remain standing throughout working hours.

Registration of establishments

The Tamil Nadu Shops and Establishments (Amendment) Amendment Act, 2021, Act Number 26 of 2021, substitutes registration provisions for establishments employing ten or more workers.

The supplied provisions state that:

• The employer must apply for registration within six months from starting the business.
• The inspector must issue the certificate within twenty four hours after receiving the application, otherwise registration is deemed granted.
• The certificate must be displayed prominently.
• Changes in submitted particulars must be reported within thirty days.
• Closure must be reported within thirty days so the certificate can be cancelled.