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1961 (7) TMI 6 - SUPREME COURTWhether in computing the profits and gains of the appellant, the remuneration paid to the agents was deductible under rule 3(2)(ix)? Held that:- The existence of a rule seems to obliterate the frontiers between legislative, judicial and executive exercise of the power of a State, such as we understand it. There being no invariable use of a clear-cut legislative language, each general order emanating from the sovereign Ruler and promulgated in the same manner as any other rule and having its roots in a resolution of the Cabinet must be regarded as one binding upon the subject. This is the purport of the decisions of this court, and the present case falls in line with those which have been previously decided. There is nothing in the content, the character or the nature of these notifications, which would put them on a level lower than the Rules, which had been earlier promulgated. Appeal dismissed.
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