Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2001 (3) TMI 763

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ose specified under First Schedule to Drugs (Prices Control) Order, 1987 (hereinafter referred to DPCO, 1987) as amended from time to time. The explanation to this notification stipulates that bulk drugs shall have the same meaning assigned to it in the DPCO, 1987 and shall include their salts, esters or derivatives. However, DPCO, 1987 was repealed with effect from 6-1-1995 and replaced by Drugs (Prices Control Order), 1995 (hereinafter referred to as DPCO, 1995) on that date. However, Notification Nos. 6/94 and 7/94, both incorporating by reference DPCO, 1987 were not amended until 9-2-1995, when by Notification 7/95, dated 9-2-1995 the entry at Sl. No. 6 and the explanation was omitted and by Notification No. 8/95-C.E., dated 9-2-1995. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his case is, incorporation by reference and the parent Statute is repealed. This only indicates, total non-application of mind ; since either a judgment is applicable or not applicable. It cannot be dismissed as May also be not relevant . The order needs to be set aside only on this ground of non-application of mind. (c) In Mohan Chaudhary v. Chief Commissioner, Union Territory of Tripura, AIR 1964 Supreme Court 178 at 179, examining Section 8(1), The General Clauses Act, 1897, the Court held the words Instrument in Section 8(1) as .... But in the context of the General Clauses Act it has to be understood as including reference to a formal legal writing like an order made under a statute or subordinate legislation o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ons re-enacted. The Notifications 6/94 7/94 and reference to DPCO, 1987 therein, would therefore continue to be in force with the incorporated provision of the repealed statute being treated in force as part of it (see Narottam Das v. State of M.P. - AIR 1964 SC 1667 (1670) definition adopted in an Act from an earlier Act remains unaffected even after the earlier Act has ceased to be effective). We would therefore apply the Bulk drug definition in DPCO, 1987 for the purposes of Notifications 6/94 7/94 till these notifications were amended by Notification 8/95, dated 9-2-1995. We would also find that the Supreme Court in the case of Bhatinda Improvement Trust v. Balwant Singh - AIR 1992 (Supreme Court 2214 at 2217 in para 8, have cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates