இந்த இடைமுகம் இயந்திர மொழிபெயர்ப்பு செய்யப்பட்டுள்ளது. சட்டங்களும் நீதிமன்றத் தீர்ப்புகளும் அவற்றின் மூல மொழியிலேயே காட்டப்படுகின்றன.

இயற்றப்பட்டவாறு

உள்ளடக்கம்

21. Section 57 of the principal enactment is hereby | Amendment of amended as follows:—

கருத்துகள் மற்றும் உதவி

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.

section 57 of the principal

(1)

by renumbering of that section as subsection (1) of enactment.

that section ;

(2)

by the addition immediately after the renumbertd

Subsection (1) of the following subsection :—

(2)

Where an unincorporated body of persons is dissolved and where any tax to which such unincorporated body is liable, cannot be recovered then every person who was a partner or office - bearer of that unincorporated body at any time during the period in respect of which such tax is payable shall be jointly and severally liable for the payment of such tax unless he proves that the default in payment of the tax cannot be attributed to any gross neglect, malfeasance or breach of duty on his part in retation to the affairs of such unincorporated body and the provisions of this Act relating to collection and recovery of tax shall apply accordingly.”,

. 22. Section 58 of the principal enactment is hereby

Amendment of amended as follows :—

section 58 of the principal

(1)

in the proviso to subsection (1) of that section by the enactment.

repeal of paragraphs (i) and (ii) of that proviso and the substitution therefor of the following paragraphs—

“(i) a registered person who makes zero rated supplies ; or

(il)

any registered person referred to in paragraph (b) of the proviso to subsection (4) of section 22 ;

(iii)

any registered person referred to in subsection (6) of section 22”;

(2)

in subsection (3) of that section—

(a)

by the substitution in paragraph (a) thereof for the words “any taxable period or a month in a taxable period”, of the words ‘any

taxable period” ;

principal

(b)

by the substitution in paragraph (5) thereof for the words “any taxable period or in a month ina taxable period has not furnished

- areturn for any taxable period or a month in a taxable period”, of the words “any taxable period has not furnished a return”.

Report

s 23 முதல் தொடர்ந்து படிக்கவும்