TMI Blog1962 (9) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... aling with "coinage and legal tender" under item 36 of List I, could not change the rate of tax under the Mysore Sales Tax Act. It is unnecessary to decide this question because if the Central Act, i.e., the Indian Coinage Act, has not the effect of changing 3 pies into .02 nPs. in the rate of tax leviable under the Mysore Sales Tax Act, the Mysore Existing Laws (Construction of References to Values) Act, 1957, which has been set out above has made a provision for charging the tax in terms of naya Paisas instead of pies. Therefore the levy of tax in terms of naya Paisas is not unconstitutional nor is it a taxing measure but it deals merely with the conversion of the old coinage into new coinage. - Civil Appeal No. 194 of 1962 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 265 of the Constitution and was therefore void and illegal. Under the amended Indian Coinage Act provision was made in section 14 for the substitution of value expressed in annas, pice and pies by value expressed in naya Paisa, which was the new coinage introduced under the amended Act. Section 14 reads as under: "Section 14. (1) The rupee shall be divided into one hundred units and the new coin representing such unit may be designated by the Central Government, by notification in the Official Gazette, under such name as it thinks fit, and the rupee, half-rupee and quarter-rupee shall be respectively equivalent to one hundred, fifty and twenty-five such new coins and shall, subject to the provisions of sub-section (1) and sub-section (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w are equally near then the calculation is to the new coin below. Sub-section (3) provides that all references under any enactment to annas, pice or pies have to be construed as references to the new coin referred to in sub-section (1). In other words, wherever the old legal tender, i.e., annas, pice and pies, is mentioned in an enactment it is to be converted into naya Paisas and the naya Paisas are to be substituted in place of the old legal tender calculated in the manner laid down in sub-section (2). On March 1, 1957, the Mysore Legislature enacted the Mysore existing Laws (Construction of References to Values) Act, 1957 (Act 12 of 1957). By section 2 of that Act "existing law" was defined as an Act, Order, or regulation having the forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lature of a State from being called in question on the ground of any alleged irregularity of procedure and Article 255 lays down that requirements as to recommendation and previous sanction are to be regarded as matters of procedure only. It provides: Article 255-"No Act of Parliament or of the Legislature of a State .....and no provision in any such Act, shall be invalid by reason only that some recommendation or previous sanction required by this Constitution was not given, if assent to that Act was given(a) where the recommendation required was that of the Governor, either by the Governor or by the President; (b)............................................................................. (c)...................................... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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