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OPIUM AND REVENUE LAWS (EXTENSION OF APPLICATION) ACT, 1950
STATEMENT OF OBJECTS AND REASONS "The main laws relating to income-tax and duties of customs and central excises are being extended to the rest of India and a provision there for has been made in the Finance Bill as the extension of these laws formed part of the Budget proposals. The object of the Bill is to extend other ancillary law to the rest of India excluding the State of Jammu and Kashmir."- Gaz. of Ind. 1950, Pt. II, S.2, p. 198.
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 01: SHORT TITLE
This Act may be called The Opium and Revenue Laws (Extension of Application) Act, 1950.
SECTION 02: EXTENSION OF CERTAIN OPIUM AND REVENUE LAWS TO CERTAIN PARTS OF INDIA
(1) The following Acts, namely,-
(i)the Opium Act, 1857-,
(ii)the Opium Act, 1878-,
(iii)the Revenue Recovery Act, 1890-,
(iv)the Government Trading Taxation Act, 1926-,
(v)the Dangerous Drugs Act, 1930,
(vi)the Taxation on Income (Investigation Commission) Act, 1947, and
(vii)the Payment of Taxes (Transfer of Property) Act, 1949-,and all rules and orders made there under, 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 03: MODIFICATIONS IN STATE LAWS RELATING TO INCOME-TAX INVESTIGATION
If immediately before the commencement of this Act there is in force in any Part B State2 other than Jammu and Kashmir any law (hereinafter in this section referred to as 'the State law')responding to the Taxation on Income (Investigation Commission) Act, 1947, that law shall continue to remain in force with the following modifications, namely :-
(a) all cases referred to or pending before the State Commission (by whatever name called) in respect of matters relating to taxation on income other than agricultural income shall stand transferred to the Central Commission for disposal : Provided that the Central Commission shall not, by reason 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, and may act on the evidence already recorded by of produced before the Commission which was originally investigating into the case;
3[(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, 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, 1924.] (c) any reference in the State Law, by whatever form of words, to the State Government or the State Commission shall, in relation to income other than agricultural income, be construed as a reference to the Central Government or the Central Commission, as the case maybe; (d) the report of the Central Commission shall be submitted to the Central Government, and the Central Government may, by order in writing, direct that such proceedings as it thinks fit under the law in force in the State relating to income-tax, super-tax or excess profits tax or any other law, shall be taken against the person to whose case the report relates in respect of his income other than agricultural income, and upon such a direction being given, all such proceedings may be taken and completed under the appropriate law applicable in the State, as if the direction had been given and the proceedings had been instituted there under; (e) where under any law in force in the State the agricultural income of an assessee is to be included in his total income for the purpose of determining the tax payable by him, the tax payable in respect of his income other than agricultural income shall be an amount bearing to the total amount of tax which would have been payable under the appropriate law in force in the State if a combined assessment had been made, the same proportion as such income bears to the total income including the agricultural income : Provided that for this purpose any reduction of tax allowed on the agricultural income by the appropriate law in force in the State shall not be taken into account.
SECTION 04: REPEALS AND SAVINGS
If immediately before the commencement of this Act there is in force in any Part B States, 4 other than Jammu and Kashmir, or in the merged territory of Coach Bihar any law corresponding to any of the Acts specified in section 2, other than the Taxation on Income (Investigation Commission) Act, 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 05: 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 Act, the Central Government may, by order published in the Official Gazette, make such provision or give such direction as appears to it to be necessary for removing the difficulty.
SCHEDULE 1 ENACTMENTS AMENDED
____________________________________________________________________________ Year No. Short title Amendments 1 2 3 4 ____________________________________________________________________________ 1857 XIII ...The OpiumAct, 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 substitute the following namely :- "It extends to the whole of India except the State of Jammu and Kashmir". (2) In section 3-, for the definitions "import", "export", "trans- port", "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-ofthe Sea Customs Act, 1878; "Import" and "export" mean 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, (1) In sub-section (2) of section 1-, for the words and letter "Part B States 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 (1) In the preamble, omit the words "or the Government of any Taxation Act, 1926-Acceding State or other Indian State". (2) In section 2-,- (a) In sub-section ( 1 ), for the words, and letters "in part A States and Part C States" substitute the words "India". (b) omit sub-section (1-A); (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 B State". 1930 II...The Dangerous Drugs Act, (1) In sub-section (2) of section 1-.for 1930 The words and letter "Pai B States" substitute the words "the ` State of Jammu and Kashmir". (2) In sub-section ( 1 ) ofsection 39, for the words and letters 'or an Act of the Legislature of a Part A State of Part C State" substitute the words "or an Act of any State Legislature". 1947 XXX The Taxation on Income (In-sub-section (2) of section 1-for the Act, 1947 words and letter "Part B investigation Commission) State" substitute the words "the State of Jammu and Kashmir". 1948 XXII The Payment of Taxes (1) In sub-section (2) of section 1-, for (Transfer of Property) Act, the words and letter "Part 1949 B States" substitute the words "the State of Jammu and Kashmir". (2) In the Explanation to section 2-, for the words and letter "Part B State" substitute the words "the State of Jammu and Kashmir".
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