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The Tamil Nadu Debt Relief Act (Xiii of 1980) Complete Act

State: Tamil Nadu

Year: 1980

.....years or in both the two financial years, immediately preceding the 1st day of April, 1979, been assessed to income-tax under the Income-Tax Act 1961, (Central Act XLIII of 1961) or under the income-tax law in force in any foreign country; or (ii) has, in either of the two financial years, or in both the two financial years, immediately preceding the 1st day of April, 1979, been assessed to sales tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act I of 1959) or under the Central Sales Tax Act, 1956 (Central Act LXXIV of 1956); or (iii) has in any one or more within the four half years, or in all the four half years immediately preceding the 1st October, 1979, been assessed to property or house tax in respect of buildings or lands other than agricultural lands, under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act, V of 1920), the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act XV of 1971) the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958) the Cantonments Act, 1924 (Central Act II of 1924) or any law governing municipal or local.....

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