Section 11(1) in The Tamil Nadu (Added Territory) Extension of Laws Act, 1961
(1)Notwithstanding anything contained in the [Tamil Nadu] [Substituted for the expression 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Sales of Motor Spirit Taxation Act, 1939 [Tamil Nadu] [This Act has already been repealed.] Act VI of 1939], as extended to, and in force in, the added territory, there shall be levied on the stocks of motor spirit held by a retail dealer in the said territory on the date of the commencement of this Act, a tax at the rate specified in section 3 of the said Act:Provided that no tax shall be levied under this section on the stocks of motor-spirit held by such dealer on such date if in respect of such stocks tax has already been paid under the [Tamil Nadu] [Substituted for the expression 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Sales of Motor Spirit Taxation Act, 1939 ([Tamil Nadu] [Substituted for the expression 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Act VI of 1939).
