S.1 Short title

This Act may be called The Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964.

S.2 Definitions

       In this Act, unless the context otherwise requires,-
       (a) "assessee" in relation to-
       (i) the Excess Profits Tax Act, 1940, or the Business Profits Tax Act 1947, means a person by whom the tax or any other sum is payable under that Act;
       (ii) the Estate Duty Act, 1953, means a person accountable or an accountable person as defined in that Act;
       (iii) any other scheduled Act, means an assessee as defined in that Act;
       (b) "Government dues", in relation to any scheduled Act, means any tax, duty, penalty, fine, interest, annuity deposit or any other sum payable to the Government by an assessee under that Act;
       (c) "scheduled Act" means an Act specified in the Schedule;<

S.3 Continuation and validation of certain proceedings

       (1) Where any notice of demand in respect of any Government dues is served upon an assessee by a Taxing Authority under any scheduled Act, and any appeal or other proceeding is filed or taken in respect of such Government dues, then,-
       (a) where such Government dues are enhanced in such appeal or proceeding, the Taxing Authority shall serve upon the assessee another notice of demand only in respect of the amount by which such Government dues are enhanced and any proceedings in relation to such Government dues as are covered by the notice or notices of demand served upon, him before the disposal of such appeal or proceeding may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;
       (b) where such Government dues are reduced in such appeal or proceedi

S.4 Power to amend the Schedule

The Central Government may, by notification in the Official Gazette, add the name of any Central Act providing for the imposition or levy of any tax or duty in the Schedule and on the issue of any such notification, the Act so added shall be deemed to be an Act specified in the Schedule within the meaning of clause (c) of section 2.

S.5 Act to have retrospective effect

The provisions of this Act shall apply and shall be deemed always to have applied, in relation to every notice of demand served upon an assessee by any Taxing Authority under any scheduled Act whether such notice was or is served before or after the commencement of this Act.

S.6 Power to remove difficulties

If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the purpose of this Act, as appear to it to be necessary or expedient for removing the difficulty.

S.7 Power to make rules

       (1) The Central Government may1[by notification in the official Gazette] make rules for carrying out the purposes of this Act.
       (2) Every rule made under this Act shall be laid as soon as may be after it is made, before each House of Parliament while it is session for a total period of thirty days which may be comprised in one session or2[in two pr more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, that rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment ' shall be without prejudice to the validity of anything previously done under that rule.
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Sch.1 SCHEDULE

       (See section 2(c))
       1.The Indian Income-tax Act, 1922 (11 of 1922).
       2.The Excess Profits Tax Act, 1946 (15 of 1940).
       3.The Business Profits Tax Act, 1947 (21 of 1947).
       4.The Estate Duty Act, 1953 (34 of 1953).
       5.The Wealth-tax Act, 1957 (27 of 1957).
       6.The Expenditure-tax Act, 1957 (29 of 1957).
       7.The Gift-tax Act, 1958 (18 of 1958).
       8.The Income-tax Act 1961 (43 of 1961).
       9.The Super Profits Tax Act, 1963 (14 of 1963).
       1 [10. TheCompanies (Profits) Surtax Act, 1964 (7 of 1964).]
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