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TMI Blog1998 (11) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pradesh General Clauses Act was uncalled for. In any event, under section 21 the power to issue a notification, order, rule or bye-law conferred by a Madhya Pradesh Act is to be read as including a power to add to, amend, vary or rescind the notification, order, rule or bye-law so issued. Section 21 has no application to a case such as this where the Schedule (Schedule I) is a part of the statute itself and not the creation of a notification, order, rule or bye-law. - Civil Appeal No. 2749 of 1997, W.P. No. 4806 of 1996 - - - Dated:- 11-11-1998 - BHARUCHA S.P. AND KHARE V.N. JJ. Harish salve, Senior Advocate (Prakash Srivastava, Advocate, with him), for the appellant. S.K. Agnihotri, Advocate, for the respondents. ---- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule I had been amended as aforestated. 5.. The High Court dismissed the writ petition. It based its judgment upon section 21 of the Madhya Pradesh General Clauses Act, 1957, which reads thus: 21. Power to make to include power to add, amend, vary or rescind orders, etc. -Where, by any Madhya Pradesh Act, a power to issue notification, orders, rules or by-laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanctions and conditions, if any, to add to, amend, vary or rescind any notifications, orders, rules or by-laws, so issued. The High Court, observed that where, by any Madhya Pradesh Act, power had been given to issue notifications, orders, rules or byelaws, then that powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, empowered the State Government to amend Schedule I only to this extent that it could widen the scope thereof, either by including therein goods which had not already got its benefit or by relaxing or removing conditions which were a pre-requisite for obtaining the exemption thereunder. No power was conferred by the statute upon the State Government in any way to curtail the scope of Schedule I. Having regard to the express terms of section 10(2), reliance upon section 21 of Madhya Pradesh General Clauses Act was uncalled for. In any event, under section 21 the power to issue a notification, order, rule or bye-law conferred by a Madhya Pradesh Act is to be read as including a power to add to, amend, vary or rescind the notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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