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2018 (5) TMI 2048 - HC - Indian LawsLevy of Terminal Tax - Hindi version of the statutory provisions and that of English version has come before the Courts from time to time - Whether Hindi version or English version of The Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits Rules, 1996, was ordered to be decided at the time of passing of the final order and if the Court finds contradictory position, then the matter would be referred to the High Court? - section 355 read with sections 127 and 129 of the Madhya Pradesh Municipalities Act, 1961 - HELD THAT:- As per section 4 of the Language Act, the bills introduced in the State Legislature; the Acts passed by each House of the State Legislature; all orders, rules, regulations and bye-laws are published in Hindi. The bills are introduced in Hindi, passed in Hindi and assented to by the Hon'ble Governor. The language of the bill is in Hindi. In terms of Article 348, the translation is required to be published in English language under the authority of the Hon'ble Governor in the official gazette, which is deemed to be an authoritative text in the English language. Thus, the authoritative text prepared in terms of sub-clause (3) of Article 348 is not an authoritative text discussed and resolved by the State Legislature, but is an action performed by the Executive in exercise of the administrative powers of the State. The English version is not discussed by the State Legislature. Therefore, the Act has been passed in Hindi which is a Legislative action whereas the authoritative text in English is an Executive action. Therefore, in case of conflict between the two, the Legislative enactment will prevail rather than an Executive action of translation though published under the authority of the Hon'ble Governor. Such is the view taken by the Himachal Pradesh High Court as well. The language of the State being Hindi and the Act having been passed in Hindi, the English version of such text in Hindi is an act of the Executive, which will not prevail over the legislation enacted by the State Legislature in Hindi. Therefore, in case of conflict between Hindi version and the English version, the Legislative version would prevail rather than the authorized version published under the authority of the Hon'ble Governor as an Executive function - Petition dismissed.
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