Notification Effective Upon Issuance Due to Lack of Specific Enforcement Date, Confirmed by Section 25(4)(a) and Case Law.

Effective date of amending notification - In the notification dated 27.01.2017, nothing has otherwise been provided as regards the date of its enforcement. Therefore, it remains beyond the pale of doubt that its operation would be governed by Clause (a) of Sub-section (4) of Section 25; and, accordingly, it has come into force on the date of issuance and not before. - HC .....

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