Repeal of state tax enactments: prior tax registrations and licences are cancelled and must be returned for defacement within a set period. The Act repeals three specified state tax laws with effect from its commencement, subject to other Act provisions. All registration certificates, licences and permissions issued under the repealed enactments are cancelled from the appointed day and must be returned to the competent authority within three months for defacement; the authority must deface both its copy and the returned copy and then return the defaced copy to the previous holder.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repeal of state tax enactments: prior tax registrations and licences are cancelled and must be returned for defacement within a set period.
The Act repeals three specified state tax laws with effect from its commencement, subject to other Act provisions. All registration certificates, licences and permissions issued under the repealed enactments are cancelled from the appointed day and must be returned to the competent authority within three months for defacement; the authority must deface both its copy and the returned copy and then return the defaced copy to the previous holder.
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