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TMI Blog1958 (8) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ril, 1956. That Ordinance was replaced by the U.P. Sales Tax (Amendment) Act, 1956. After that Act had been passed, the validity of those notifications was challenged in certain writ petitions before this Court and the Court held that the notifications of the 31st of March, 1956, were void. Thereafter the U.P. Sales Tax (Amendment) Act, 1957, was passed inter alia with the object of giving effect to the amended section 3A retrospectively with effect from the 31st of March, 1956. The object was to validate those notifications of 31st March, 1956. After that Act was passed, a writ petition was filed in this Court under Article 226 of the Constitution which was heard by a Full Bench of this Court. The decision of the Fall Bench of this Court is reported in Firm Bangali Mal Satish Chandra Jain v. The Sales Tax Officer, Agra(1). The Full Bench in that case held that the effect of the U.P. Sales Tax (Amendment) Act, 1957, no doubt, was that section 3A (2) of the U.P. Sales Tax Act, 1948, was to be deemed to be in force on the 31st of March, 1956, in the form in which it was introduced by the U.P. Sales Tax (Amendment) Ordinance, 1956, as replaced by the U.P. Sales Tax (Amendment) Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n force until amended, varied or rescinded by any notification issued under any of the said sections." It is to be kept in view that, in interpreting this provision of law, we have to accept the position, which was recognised by the Full Bench of this Court in the case of Firm Bangali Mal Salish Chandra Jain(1), cited above, that the result of the earlier legislation already was that the power of issuing the notifications of 31st March, 1956, must be deemed to have existed in the State Government on the 31st of March, 1956. The Full Bench declared the notification, which was questioned before it, void on the ground that the notification had not been issued in exercise of that power which was to be deemed to exist. The language of section 3 of the U.P. Sales Tax (Validation) Act, 1958, quoted above clearly indicates that this Act has now been enacted just to get over the difficulty which was pointed out by the Full Bench in that case. As a question of fact, there can be no doubt that the notifications of the 31st (1) [1958] 9 S.T.C. 492; 1958 A.L.J. 228. of March, 1956, were not and could not have been issued in exercise of the power which actually came into existence after the 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any doubt and, in fact, principally for purposes of properly interpreting any provision of such an enactment, the proper course is to look at the original Act as published in Hindi. In these circumstances, we looked up the Hindi version of this Act. On examining it, we find that there can be no doubt at all that the expression in the English authoritative version "in the form in which they were in force immediately before the commencement of this Act " qualifies the words "the said sections" and does not qualify the words "the notifications" in section 3 of the U.P. Sales Tax (Validation) Act, 1958. The language in the Hindi versionis as follows:It would, of course, have been better, had the meaning conveyed in the original Hindi version been put in the proper form in the English translation so as not to leave any ambiguity which could easily have been done if the expression "on the date on which the notifications were issued" had not been placed in this section at the place where this expression has been placed but had been placed earlier between the expression "as if the said sections were" and the words "in force". If this had been done it would not have been necessary for us to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these notifications. It appears to us that the question whether the U.P. Legislature could or could not issue these notifications is not at all material. The principle, that is applicable, is that, if a Legislature is competent to pass any enactment making any particular provision, it can validate a similar provision made under its delegated authority because it was competent to pass a valid legislation covering that subject. Delegation of legislative power by a Legislature is merely a convenient device to avoid detailed legislation by the Legislature itself which may not have time for that purpose. The authority, to which the power is delegated, has to act within the four corners of the power conferred on that authority by the Legislature. The manner in which the power is to be exercised is prescribed by the Legislature. It is not necessary that the Legislature, which has conferred the power of delegated legislation, should, when legislating on the same matter, follow the same procedure which is prescribed for the exercise of that power by the authority to which the power has been delegated. All that is required is that the Legislature should be competent to legislate on the subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to have existed when the notifications of 31st March, 1956, were issued, do not confer an unfettered discretion on the State Government. No doubt, under sub-section (1) of section 3A, it would appear that the State Government can issue a notification in respect of any goods or any class of goods but an important restriction is imposed in sub-section (3) of section 3A of that Act, under which every such notification has to be laid before the Legislative Assembly of the State as soon as may be after it is made. When it is laid before the Legislative Assembly, the Legislative Assembly, within the session in which it is laid, has the power of amending or modifying it by a resolution. If there is any such amendment or modification then, with effect from the date of the resolution, the notification takes effect as amended or modified by the Legislative Assembly. On the other hand, if there is no amendment or modification, the notification, as originally issued, continues in force. This shows that the power exercised by the State Government under sub-section (1) of section 3A comes up for approval before the State Legislative Assembly and the exercise of that power by the State Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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