KH ABDUL REHMAN Vs. UNION OF INDIA
HIGH COURT OF JAMMU AND KASHMIR
Kh Abdul Rehman
UNION OF INDIA
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(1.) THE petitioners have filed this writ petition for declaring the Compulsory Deposit Scheme (Income Tax Payers) Act, 1974 to have been
passed without jurisdiction, and as such not applicable to the State of
(2.) THE Learned counsel for the Union of India, Mr. K. N. Raina. has instead of filing a reply affidavit, openly at the bar conceded the
legal position on the basis of which the writ petition has been filed. In
fact it was he, who drew the attention of the court to various Entries in
the 7th Schedule of the Constitution, especially to the Entry 20 and to
the Entry 97. His argument is that these Entries, especially Entry 20 was
not applicable to the State of J&K and Entry 97 though applicable to this
State of J&K in a modified form, it would not cover the impugned Act,
and, under these circumstances without following the procedure laid down
in Art. 370, the impugned Act could not have been made applicable to the
State of J&K.
(3.) IT has also been submitted by -the learned counsel for the Union of India that the impugned Act came into force in 1975 when the
Proclamation of Emergency was in force, by virtue of Art. 370 applicable
to this State, the Parliament had powers to legislate for the State in
relation to matters not enumerated in the Union List, as applicable to
the State of J&K. The Emergency was, however, revoked in 1977 and the
impugned Act having been given effect during the Emergency, ceases to
have effect on the expiry of six months after the proclamation of
emergency ceased to operate. As such also the impugned Act was no longer
in force in the State of J&K.
As held above the impugned Act being not in force now, the notice issued to the petitioners for depositing the compulsory deposit
for the years 1978 -79 and 1979 -80 are, hereby held to have ceased to have
any force in law and as such are held to be without jurisdiction.;
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