In force · As amended up to 2026-08
2. Definitions .—In this Act, unless the context otherwise requires,—
(a) "Act" means an Act or the Ordinance specified in the Schedule;
(b) "Administrator" means the administrator of Pondicherry appointed by the President under article 239 of the Constitution;
(c) "Pondicherry" means the Union territory of Pondicherry.
2. In section 4A, for the words, brackets, letters and figures "twenty-seven and a half per cent. of the aggregate of (i) the stipulated dividend, and (ii) an amount equal to eleven per cent. of the stipulated dividend as specified in sub-section (3) of section 3", the following shall be substituted, namely:—
"twenty-seven and a half per cent. of the stipulated dividend:
Provided that in a case where the preference shares in respect of which dividend is declared or paid from part of the preference share capital of a company which, in respect
|Year|No.|||Short title|Modifications|
|---|---|---|---|---|---|
|1|2|||3|4|
||||||of the greater part of its total income, is<br>entitled to a deduction from the tax|
||||||chargeable from it under the Income-tax Act,|
||||||1961 (43 of 1961), under a notification|
||||||issued by the Central Government under|
||||||section 294A of that Act, the reference to|
||||||twenty-seven and a half per cent. of the|
||||||stipulated dividend shall be construed as a|
||||||reference to—|
||||||(i) where the stipulated dividend in respect of|
||||||such preference share is declared or paid in|
||||||respect of the previous year relevant to the|
||||||assessment year commencing on the 1st day|
||||||of April, 1965, the said twenty-seven and a|
||||||half per cent. asreduced by forty-five per|
||||||cent. thereof;|
||||||(ii) where such dividend is declared or paid|
||||||in respect of the previous year relevant to the|
||||||assessment year commencing on the 1st day|
||||||of April, 1966, the said twenty-seven and a|
||||||half per cent. as reduced by twenty-five per|
||||||cent. thereof;|
||||||(iii) wheresuch dividend is declared or paid|
||||||in respect of the previous year relevant to the|
||||||assessment year commencing on the 1st day|
||||||of April, 1967, or the 1st day of April, 1968,|
||||||or the 1st day of April, 1969, the said twenty-|
||||||seven and a half per cent. as reduced by ten|
||||||per cent. thereof.|
||||||Explanation.—For the removal of doubts it is|
||||||hereby declared that any reference in this|
||||||section to deduction made from a dividend|
||||||on account of the income-tax payable by the|
||||||company does not include any amount|
||||||deducted by the company from that dividend|
||||||under section 194 of the Income-tax Act,|
||||||1961 (43 of 1961).".|
||||||3. In section 5, sub-section (2) shall be|
||||||omitted.|
||||||4. Section 6 shall be omitted.‟.|
|1961|25|The|Advocates|Act, 1961|In section 3. in sub-section (1),—|
||||||(1) in clause (a), omit, "Madras";|
||||||(2)<br>re-letter<br>clause<br>(cc)<br>(inserted<br>by|
||||||Regulation 8 of 1963) as clause (ccc) and|
||||||before the clause as so re-lettered, insert:—|
||||||"(cc) for the State of Madras and the Union|
||||||territory of Pondicherry to be known as the|
||||||Bar Council of Madras.".|
||||||After Section 58A, insert :—|
||||||"58AA.Special Provisions in relation to the|
||||||Union Territory of Pondicherry.—|
|Year|No.|Short|title|Modifications|
|---|---|---|---|---|
|1|2|3||4|
(1) Notwithstanding anything contained in this Act, all persons who, immediately before the date on which the provisions of Chapter III are brought into force in the Union territory of Pondicherry, were entitled to practise the profession of law (whether by way of pleading or acting or both) under any law in force in the said Union territory or who would have been so entitled had they not been in public service on the said date, shall for the purposes of clause (a) of subsection (1) of section 17, be deemed to be persons who were entered as advocates on the roll of a High Court under the Indian Bar Councils Act, 1926, (38 of 1926) and every such person may, on an application made in this behalf within such time as may be specified by the Bar Council of Madras, be admitted as an advocate on the State roll maintained in respect of the said Union territory. (2) Notwithstanding anything contained in this Act, every person who, immediately before the date on which the provisions of Chapter IV are brought into force in the Union territory of Pondicherry, was practising the profession of law (whether by way of pleading or acting or both or in any other way) by virtue of the provisions of any law in force in the said Union territory, who does not elect to be or is not qualified to be, enrolled as an advocate under sub-section (1), shall, notwithstanding the repeal of the relevant provisions of such law by the Pondicherry (Extension of Laws) Act, 1968, continue to enjoy the same rights as respects practice in any court or revenue office or before any authority or person andbe subject to the disciplinary jurisdiction of the same authority which he enjoyed, or, as the case may be, to which he was subject, immediately before the said date and accordingly the relevant provisions of the law aforesaid shall have effect in relation to such persons as if they had not been repealed."
1961 28 The Dowry Prohibition Act, 196l. 1961 45 The Foreign Awards (Recognition and Enforcement) Act, 1961.
|||||PART II||
|---|---|---|---|---|---|
|Year|No.|Short title||In force in a State|Modifications|
|||||or a Union||
|||||Territory||
|1|2||3|4|5|
|1870|7|The Court-fees||As in force in the|In section 2, for clause (b), substitute:—|
|||Act, 1870.||Union territory of<br>Andaman and<br>Nicobar Islands|„(b) "State Government" in relation to<br>the Union territory of Pondicherry means<br>the administrator thereof.‟.|
|||||on the 1st day of||
|||||August, 1966.||
|1899|2|The Indian||As in force in the|In section 2, after clause (25), insert:—|
|||Stamp<br>1899.|Act,|State of Madras on<br>the 1st day of<br>August, 1966.|(26) "State Government" in relation to<br>the Union territory of Pondicherry<br>means the administrator thereof.‟.|
||||||In section 3, omit the first and second|
||||||provisos.|
||||||In section 19A,—|
||||||(a) for "Presidency of Madras",|
||||||substitute "Union territory of|
||||||Pondicherry";|
||||||(b) for"Presidency" substitute "Union|
||||||territory".|
||||||In section 57, in sub-section (1), omit|
||||||"and" at the end of clause (d) and|
||||||after clause (e) insert: —|
||||||"(ee) if it arises in the Union territory|
||||||of Pondicherry, to the High Court|
||||||of Madras.".|
||||||In section 75 A, for sub-section (2),|
||||||substitute :—|
||||||"(2) Every rule made under this Act|
||||||shall, as soon as may be after it is|
||||||made, be laid before the Legislative|
||||||Assembly while it is in session for a|
||||||total period of fourteen days which|
||||||may be comprised in one session or in|
||||||two successive sessions, and if before|
||||||the expiry of the session in which it is|
||||||so laid or the session immediately|
||||||following, the Legislative Assembly|
||||||makes any modification in the rule or|
||||||decides that any such 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 after under that rule.".|
|Year||No.|Short title|Short title|In force in a State|In force in a State|Modifications|
|---|---|---|---|---|---|---|---|
||||||or a Union|||
||||||Territory|||
|1||2||3||4|5|
||||||||In Schedule 1—<br>(i) in entry 9, omit the Exemption;|
||||||||(ii) in entry 15, for "Madras Court-|
||||||||fees and Suits Valuation Act, 1955|
||||||||(Madras Act XIV of 1955)", substitute|
||||||||"Court-fees Act, 1870 (7 of 1870)";|
||||||||(iii) omit entry 20A;|
||||||||(iv) in entry 62, in clause (d), for|
||||||||"Administrator General‟s Act, 1913|
||||||||(Central Act III of 1913), section 25",|
||||||||substitute"Administrators-General|
||||||||Act, 1963 (45 of 1963), section 22.".|
|1908|5||The Code of||As in force in the||After section 45, insert :—|
||||Civil<br>1908|Procedure,<br>|State of<br>Madras on the<br>1st day of<br>August, 1966.||"45A.Execution of decrees, etc., passed<br>or made before the commencement of the<br>_Code in Pondicherry.—_Any judgment,<br>decree or order passed or made before|
||||||||the commencement of this Code by any|
||||||||civil court in the Union territory of|
||||||||Pondicherry shall, for the purpose of|
||||||||execution, be deemed to have been|
||||||||passed or made under this Code:|
||||||||Provided that nothing contained in this|
||||||||section shall be construed as extending|
||||||||the period of limitation to which any|
||||||||proceeding in respect of such judgment,|
||||||||decree or order maybe subject.".|
Source: India Code