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TMI Blog1951 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... on is whether the order of the Chief Commissioner that a sales tax will be levied is intra vires: secondly, whether certain changes introduced in Schedule II of exemptions were properly made. Taking up the main question, the applicants urged that the law under which the Chief Commissioner was acting was not in operation on 1st January, 1950; and further, that in the absence of parliamentary legisla- tion, the Ordinance has long since ceased to be law. Again, that the Ordinance is unconstitutional and the Central Government not having enforced it in any other part of the C States, its enforcement in this State is improper. I shall examine these grounds. The law on the subject is contained in the Vindhya Pradesh Ordinance No. II made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he formation of a Constituent Assembly for that State. There is no rule in the Covenant corresponding to Section 42 of the Government of India Act or Article 123 of the Constitution. Further, by virtue of the Central Government's Order, it continued to be in force even after the Raj Pramukh retired and the Chief Commissioner took his place. In view of Section 1, clause (3), of the Ordinance I have held that it was law in force. In fact, in a case like this, the law in force and the existing law are one and the same. Both of them necessarily imply that the law can be put into operation without any more enactment by the legislative authority; in other words, without what we can call further primary legislation. Its operation may be held in ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 49, the law itself provides that it came into force with its publication. I am aware that in some older enactments a slightly different terminology is followed. By the "coming into force" is meant there "the coming into operation." For example, the Limitation Act was passed in August, 1908, but it was provided that it should come into operation on 1st January, 1909. From the view followed in the Con- stitution and in the Order 263P of the Central Government and in Article 372 of the Constitution, the Limitation Act was both existing law and law in force from August, 1908; but, its coming into operation was deferred till 1st January, 1909. But, in that section, the words used are "that it would come into force on 1st January, 1909." It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndments had been made. In the present instance, the Advocate-General concedes that there have been some changes in Schedule II made by the Sales Tax Commissioner without a month's notice or any notification whatsoever. The learned Advocate-General suggests that these amendments should be deemed to have been brought into force one month after their publication. I do not agree. The inten- tion of the law is that the assessees who are presumed to know the law in the Sales Tax Ordinance may have a chance of criticising the proposed amendment. On notice, it is open to the assessees to inpress upon the Government the inadvisability of the proposed amendment. The law also intends that at the end of the month, Government should reconsider them in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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