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OPIUM AND REVENUE LAWS (EXTENSION OF APPLICATION) ACT

Ministry of Law and Justice

Act nº 33 of 1950


  • Schedules
  • Amending Acts
  • Act nº 33 of 1950

Preamble

THE OPIUM AND REVENUE LAWS (EXTENSION OF APPLICATION) ACT, 1950[Act, No. 33 of 1950]

[18th April, 1950]

PREAMBLE

An Act to provide for the extension of certain opium and revenue laws to certain parts of India.

BE it enacted by Parliament as follows:--

Section 1. Short title

This Act may be called the Opium and Revenue Laws (Extension of Application) Act, 1950.

Section 2. Extension of certain opium and revenue laws to certain parts of India

(1) The following Acts, namely, --

(i) the Opium Act, 1857 (XIII of 1857),

(ii) the Opium Act, 1878 (I of 1878),

(iii) the Revenue Recovery Act, 1890 (I of 1890),

(iv) the Government Trading Taxation Act, 1926 (II of 1926),

(v) the Dangerous Drugs Act, 1930 (II of 1930),

(vi) the Taxation on Income (Investigation Commission) Act, 1947 (XXX of 1947), and

(vii) the Payment of Taxes (Transfer of Property) Act, 1949 (XXII of 1949),

and all rules and orders made thereunder, which are in force immediately before the commencement of this Act in certain parts of India, are hereby extended to and shall be in force in, the rest of India except the State of Jammu and Kashmir.

(2) The amendments specified in the Schedule shall be made in the aforesaid Acts.

Section 3. Modifications in State laws relating to income-tax investigation

Ifimmediately before the commencement of this Act there is in force in any Part BState other than Jammu and Kashmir any law (hereinafter in this section referredto as "the State law") corresponding to the Taxation on Income(Investigation Commission) Act, 1947 (XXX of 1947), that law shall continue toremain in force with the following modifications, namely :--

(a) all cases referred to or pending before the StateCommission (by whatever name called) in respect of matters relating to taxationon income other than agricultural income shall stand transferred to the CentralCommission for disposal :

Provided that the Central Government shall not, byreason merely of the transfer of any case under the provisions of this section,be bound to recall or rehear any witness who has given evidence in the case, andmay act on the evidence already recorded by or produced before the Commissionwhich was originally investigating into the case ;

1 [(b)in the disposal of cases transferred to the Central Commission under clause (a),it shall have and exercise the same powers as it has and exercises in theinvestigation of cases referred to it under the Taxation on Income(Investigation Commission) Act, 1947 (XXX of 1947), and shall be entitled to act

forthe same term as under sub-section (3) of section 4 of that Act:

(bb)any decision given, whether before or after the commencement of this Act, by theChief Revenue Authority of Travancore or of Travancore-Cochin in the exercise orpurported exercise of any powers conferred on it by any law for the time beingin force in the State shall be deemed to be a decision given by the Income-taxauthority for the purposes of sub-section (2) of section 8 of the TravancoreTaxation on Income (Investigation Commission) Act, 1124 (Travancore Act XIV of1124);]

(c) any reference in the State law, by whatever form ofwords, to the State Government or the State Commission shall, in relation toincome other than agricultural income, be construed as a reference to theCentral Government or the Central Commission, as the case may be ;

(d) the report of the Central Commission shall besubmitted to the Central Government, and the Central Government may, by order inwriting, direct that such proceedings as it thinks fit under the law in force inthe State relating to income-tax, super-tax or excess profits tax or any otherlaw, shall be taken against the person to whose case the report relates inrespect of his income other than agricultural income, and upon such a directionbeing given, all such proceedings may be taken and completed under theappropriate law applicable in the State, as if the direction had been given andthe proceedings had been instituted thereunder ;

(e) where under any law in force in the State theagricultural income of an assessee is to be included in his total income for thepurpose of determining the tax payable by him, the tax payable in respect of hisincome other than agricultural income shall be an amount bearing to the totalamount of tax which would have been payable under the appropriate law in forcein the State if a combined assessment had been made, the same proportion as suchincome bears to the total income including the agricultural income :

Provided that for this purpose any reduction of taxallowed on the agricultural income by the appropriate law in force in the Stateshall not be taken into account.

Explanation.--In this section, "Central Commission" means the Income-taxInvestigation Commission constituted under the Taxation on Income (InvestigationCommission) Act, 1947 (XXX of 1947.)

1. Clause (b) substituted for "subject to the otherprovisions contained in this section, the State law shall, so far as may be,apply to determine the procedure that may be followed, and the powers that anybe exercised, by the Central Commission in the disposal of the cases transferredto it under clause (a);" and clause (bb) added by the Opium and Revenue Laws(Extension of Application) (Amendment) Act, 1951, w.e.f. 24-08-1951.


Section 4. Repeals and savings

If immediately before the commencement of this Act there is in force in any Part BState, other than Jammu and Kashmir, or in the merged territory of Cooch Behar any law corresponding to any of the Acts specified in section 2, other that the Taxation on Income (Investigation Commission) Act, 1947 (XXX of 1947), that law shall, upon the commencement of this Act, stand repealed :

Provided that such repeal shall not affect --

(a) the previous operation of that law, or

(b) any penalty, forfeiture or punishment incurred in respect of any offence committed against that law, or

(c) any investigation, legal proceeding or remedy in respect of any such penalty, forfeiture or punishment ;

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed :

Provided further that anything done or any action taken under any provision of that law shall be deemed to have been done or taken under the corresponding provision of the Central Act as now extended to the State and shall continue in force accordingly.

Section 5. Removal of difficulties

If any difficulty arises in giving effect to the provisions of any of the Acts, rules or orders now extended to any part of India in which they were not in force before the commencement of this, the Central Government may, by order published in the Official Gazette, make such provisions or give such direction as appears to it to be necessary for removing the difficulty.

Schedules

Schedule

THE SCHEDULE[See section 2 (2)]

ENACTMENTS AMENDED

Year

No.

Short title

Amendments

1

2

3

4

1857

XII

The Opium Act, 1857

. (1) In the preamble, omit the words "in the Presidency of Fort William in Bengal".

(2) Insert the following as section 1 namely :--

"1.Short title and extent.-- (1) This Act may be called the Opium Act, 1857.

(2) It extends to the whole of India except the State of Jammu and Kashmir".

1878

I

The Opium Act, 1878

. (1) In section 1, for the words beginning with "It shall extend to" and ending with the words "directs in this behalf, substitute the following namely :--

"It extends to the whole of India except the State of Jammu and Kashmir".

(2) In section 3, for the definition of "import", "export", "transport", "sale" and "sell", substitute the following, namely :--

"customs frontiers" means any of the customs frontiers of India as defined by the Central Government under section 3A of the Sea Customs Act, 1878 (VII of 1878) ;

"import" and "export" means respectively to bring into, or take out of, a State otherwise than across any customs frontiers ;

"transport" means to remove from one place to another within the same State ;

"sale" does not include sale for export across customs frontiers, and "sell" shall be construed accordingly'.

1890

I

.The Revenue Recovery

Act, 1890.

(1) In sub-section (2) of section 1 for the words and letter "Part BStates" substitute the words "the State of Jammu and Kashmir".

(2) In sub-section (4) of section 4, for the words and letters "a Part A State or a Part C State" substitute the words "any State to which this Act extends".

1926

III

.The Government Trading Taxation

(1) In the preamble, omit the words "or the Government Act, 1926 of any Acceding State or other Indian State".

(2) In section 2, --

(a) in sub-section (1), for the words, "i Part A States and Part C States" substitute the word "India";

(b) omit sub-section (1A) ;

(c) in sub-section (3), add the following words at the end, namely :--

'and "India" means the territory of India excluding the State of Jammu and Kashmir'.

(3) In section 3, for the words "upon an Acceding State or other Indian State" substitute the words and letter "upon a Part BState".

1930

II

.The Dangerous Drugs

Act, 1930.

(1) In sub-section (2) of

section 1, for the words and

letter "Part BStates" substitute the words "the State of Jammu and Kashmir".

(2) In sub-section (1) of section 39, for the words and letters "or an Act of the Legislature of a Part A State or Part C State" substitute the words "or an Act of any State Legislature".

1947

XXX

.The Taxation on Income (Investigation Commission) Act, 1947.

In sub-section (2) of section1, for the words and letter "Part B

State" substitute the words "the State of Jammu and Kashmir.".

1949

XXII

The Payment of Taxes (Transfer of Property ) Act, 1949.

(1) In sub-section (2) of section

1, for the words and letter "Part BStates" substitute the words "the

words "the State of Jammu and Kashmir".

(2) In the Explanation to section 2, for the words and letter "Part BStates" substitute the words "the State of Jammu and Kashmir".

Amending Acts

The Opium and Revenue Laws Extension of Application Amendment Act 1951

THE OPIUM AND REVENUE LAWS (EXTENSION OF APPLICATION) AMENDMENT ACT 1951

[Act, No. 44 of 1951]

[24th August, 1951]

PREAMBLE

An Act to amend the Opium and Revenue Laws (Extension of Application) Act 1950.

BE it enacted by Parliament as follows:-

1.Short title.---

This Act may be called the Opium and Revenue Laws (Extension of Application) Amendment Act, 1951.

2. Amendment of section 3, Act XXXIII of 1950.--

For clause (b) of section 3 of the Opium and Revenue Laws (Extension of Application) Act, 1950, the following clauses shall be substituted and shall be deemed always to have been substituted, namely:

"(b) in the disposal of cases transferred to the Central Commission under clause (a), it shall have and exercise the same powers as it has and exercises in the investigation of cases referred to it under the Taxation on Income (Investigation Commission) Act, 1947 (XXX of 1947), and shall be entitled to act

for the same term as under sub-section (3) of section 4 of that Act:

(bb) any decision given, whether before or after the commencement of this Act, by the Chief Revenue Authority of Travancore or of Travancore-Cochin in the exercise or purported exercise of any powers conferred on it by any law for the time being in force in the State shall be deemed to be a decision given by the Income-tax authority for the purposes of sub-section (2) of section 8 of the Travancore Taxation on Income (Investigation Commission) Act, 1124 (Travancore Act XIV of 1124);