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1994 (10) TMI 144

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..... agar, Vice President]. This is an appeal against the order of Collector (Appeals), New Delhi dated 28th April, 1988. 2. The appellant has sent a telegram stating that the matter may be decided on the basis of their written submissions. 3. Ld. D.R. states that in this case the crucial issue involved is the date on which the exemption Notification No. 202/86, dated 25-3-1986 became effecti .....

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..... not received any reply so far to their communication to the Directorate of Publication of the Govt. of India Press responsible for printing and publishing the Gazette Notification initially. It was however, their contention that although the departmental publication and trade notice was issued on 27-3-1986 the date on which the notification became effective was the date mentioned on the notificati .....

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..... 86 but we find that in this letter the Assistant Director has himself clarified that this Directorate does not print and issue Gazette Notifications. This job is taken up by the Govt. of India Press, Mayapuri, New Delhi. We reprint these publications on receipt from Board s Office for our subscribers and field staff . 7. In the above circumstances, the date of issue of photocopies or reprints o .....

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..... mode of publication prescribed by Section 25(l) was complied with. The notification was published in the official gazette on 13th February, 1986". .... We therefore see no substance in the contention that notwithstanding the publication in the official gazette there was yet a failure to make the law known and that, therefore, the notification did not acquire the elements of operativeness and enfo .....

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