AIR 1965 KERALA 8 ::1964 Ker LT 189 ::1964 Ker LJ 413

Kerala High Court

Hon'ble Judge(s): C. A. Vaidialingam , J

(A) Constitution of India , Art.276(2), Sch.VII List II Entry 60— Levy under List II Entry 60 far in excess of amount specified in Art.276(2) - Levy to be struck down. (Para 12) (B) Constitution of India , Art.372, Art.245, Art.246— Cochin Abkari Act (1 of 1077 M.E.) , S.69, S.29— Validity - There is conflict between S.69 read with S.29 of the Act and Art.245(1) and Art.246(3) of the Constitution - G.O.Ms. 253/63 Rev. dated 25-03-1963 is illegal and has to be struck down. The rules framed by the Government under Section 29 of Cochin Abkari Act (1 of 1077 M.E.) have the force of law and they also become part of the Act. That means, the moment a rule is framed it becomes part of the Act itself. Section 69 also makes provision for the rules being varied, suspended or annulled. Therefore, every time a rule is made, it becomes part of the Act, and every time a rule is amended or modified or annulled, it will amount to an amendment of the statute itself. No doubt, such a power to amend the statute itself has been given to the executive under Section 69 of the Act. But such a power will not survive after the coming into force of the Constitution. No doubt, it is not open to a person to challenge the Cochin Abkari Act, which is pre-Constitution Act, on the ....