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1964 (2) TMI 6 - SC - Indian LawsValidity of certain provisions of the Indore Industrial Tax Rules, 1927 and assessments made thereunder for the years 1940 to 1948 questioned Held that:- All that section 5 of Act 1 of 1948 requires is the publication of the regulation made thereunder and its being made by Government; and that has been complied with in this case. There is no other formality required for making a regulation and we are therefore of opinion that even though there was a mistake in the opening part of the notification of December 28, 1949, the amendments made in the Tax Rules can be upheld under section 5 of Act 1 of 1948 as a regulation. We therefore reject the contention under this head. Though the right of second appeal on facts is taken away by the new rule 13 inserted in the Tax Rules, such right is taken away by legislation by necessary intendment. In the circumstances we are of opinion that the right of second appeal after the amendment must be confined in all cases by necessary intendment to questions of law only. The contention under this head also fails. The present cases are with reference to years 1940-48, that is before the accounting year ending on March 31, 1949. The assessments in these cases were carried on by the old officers under the old law and the Validating Act specifically validates such assessments. In these circumstances we have not been able to understand how it can be said that these assessments have not been validated by the Validating Act. The contention under this head must, therefore, also fail. Appeal dismissed.
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