T.N. Act 91 — TAMIL NADIr ACT NO. 9 OF 19612

1961 : T.N. Act 91 repealed to, the extent to wfiich the cofiesponding law relates to matters with respwt to, wwh the State Legisla- h&lf p ture has pow&, to make laws for the State. (1) 'The repeal by section 4 of - (a) thv previous operation of any such law or anything done or 2 d l 2 dalp suffered thereu ridm , :Rz:! , b b - , -, . , odap su I~l:.,..Rz:!. ; , 1' $6$f)f.4* f --(b) d right, bivilkie, obligdtion or liatiility acquired, iifd d (b) gg accrue d or 'incuifred under ' any suc~~law, ' or w' w, or (c) any penalty, forfeiture or punishment incurred in l y respect of any offence committed against any such law, or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, lffiihfid py gpgg penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy biidid fid d h y ggpg y may be insttituted, continued or enfoiced and any such ffiif ihb y penalty, forfeituie of punishment may be imposkd, as if this Act had not been passed. Subject to the provisions of sub-section (I), any thing done or any action taken including any appointment (1) Any reference in the IfTamil Nadu I.[ w 1 11 F it. Irc w - This expression was il" b substituted for the pp LcMa:irns law" by aaragraph 3 (2) of the Tamil Nadu Adapta- if LOd y g tion of Laws Order, 1970. F!fj~ta( I lr+ -- forcadde force added - i - in tbn -tb -force added expression ferri tory. Adt t: jq R jq R 9. -r-. - -- " * 14, .& -* A,, :'. Any reference in any existing law which continues Conskruc7. Any reference, by whatever form of words. in any iilhihdh Conskruc y y y tion of refe- existing law to any authority competent at the date of the if hlidih refices to g y y p passing of that law to exercise any powers or discharge fiihddd ihllh any pon pg y pg any authorities functions in the added territory shall, where a correspon- dihihbid b where authorities new y p ding new authority has been constituted by or under any have heen '[Tamil Nadu law] now extended to the added territcry, ffif ifhilhi constituted. ;.-lr~ ] y, effect as if it were a reference to that ilew authority. power- of 8. For the purpose of facilitating the application in the dd if [Til Ndl] p ppg pp courts and added territory of any ~[Tamil Nadu law], any court or other autho- other authority may construe such law with such alterations rities for ffihb other aut rities for purposes of facilitating y y not affecting the substance as may be necessary or proper dihbfhh purposes of g y y facilitating to adapt it to the matter before the court or p other application authority. Of l Of laws. Exernpfioll d 9. (1) Where any goods specified in hdlII Shdl111 hAdhP Schedule I or p Of goods () y gp Schedule II or Schedule 111 to the Andhra Pradesh Chneral Sales Tax Act, 1957 (Andhra ~ridesh Act VI of 1957), hih hld ik dlddd i taxed under ( which are held in stock by a dealer in the added territory h y Pradesh Act on the date' of the ~commencemen.t of this Act, has, been d dhid Ah hll b , , VI of 1957. assessed to tax under the said Act, such goods shall not be liable to be taxed again under the a[Tamil Nadu] General Sales Tax Act, 1959 (2[Tamil Nadu] Act I of 1959). ;' .. . 19 ;' . #,* L ,4' I r' The burden of proving that any goods referred This expression was substituted for the expression "Madras " b h 3(2) f hTil NdAdif L pp law" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws Od1970 y p Order, 1970. I . , / These words were substituted for the word "~adr&' by the il Adif LOd1969dd bh y Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Til NdAdif (Sd Adbt) O1969 p, , y Tamil Nadu Adaptation of Laws (Second Amendmbnt) Oqw, 1969. P ,a C I" $ $ T 7f $ 1. h L -.- -. k. -. ---a -.,- ., ., ,- - -

Section 1961