AIR 1969 SUPREME COURT 880

Supreme Court Of India

(From : Rajasthan)*

Hon'ble Judge(s): J. C. Shah, V. Ramaswami, A. N. Grover , JJJ

(A) Rajasthan Sales Tax Rules (1955) , — Sales Tax - Validity - Rajasthan Sales Tax Act (29 of 1954), Ss. 26 and 29 - Act receiving assent of President on 22-12-1954 but coming into force on 1-4-55 - Rules framed under Section 26 of Act published on 28-3-55 - Rules held legally operative from 1-4-55 by reason of Section 22, General Clauses Act read with Section 29, Sales Tax Act. Civil Writ Petn. No. 401 of 1963 D/- 3-4-1965 (Raj), Reversed. General Clauses Act (10 of 1897) , S.22— Rajasthan Sales Tax Act (29 of 1954) , S.26, S.29— The Rajasthan Sales Tax Act (29 of 1954) received the assent of the President on 22-12-1954 but it came into force on 1-4-1955 under a notification under Section 26 of the Act were published in the Sale Tax Rules (1955) framed under Section 26 of the Act were published in the Gazatte on 28-3-1955 and were to come into force from the date of their publication. Held (1) that by reason of Section 22 of the General Clauses Act (1897) read with Section 29 of the Sales Tax Act the Rules published in the Gazette must be held to be validly made in exercise of the rule-making power under the Sales Tax Act but they would be deemed to be not in force for the period between 28-3-1955 to 31-3-1955. The rules should be deemed to have validly come into effect from 1-4-1955. Civil Writ Petn. No. 401 of 1963 D/- 3-4-1....