|
Effective date of notifications
Circular No. 23 dated 27th March
2000
The Hon�ble
Supreme Court of India in their judgement dated 22nd February, 2000
in C.A. No. 6071 of 1991, Union of India Versus M/ s Ganesh Das Bhojraj have
upend the long standing practice of giving effect to the notification on the
date of the publication in the official gazette (Copy of judgement is Annexed)
2. The
Hon�ble Supreme Court has upheld the decision in Pankaj Jain Agencies Vs. UOI
& Other (1994) 5 SCC 198 and have reiterated the decision in B. K.
Srinivasan & Others Vs. State of Karnataka & Other (1987) 1 SCC 658,
672, that notification will take effect only when it is published through the
customarily recognised official channel viz. the official gazette.
It has also
reiterated the decision in the State of Maharashtra Vs. Mayer Hans George (1965)
ISCR 123, that notification under section 25 of the Customs Act would come into
operation as soon as it is published in the official gazette and no further
publication is required.
3. The
decision in the case of CCE Vs. New Tobacco Co. & Other (1998) SCC 250 &
Garware Nylon Ltd. Vs CCE, Pune (1998) 8 SCC 282 have been set aside.
4. Kindly
circulate the provisions of the judgement to all concerned. All such cases
pending at various levels, including in the courts/ tribunals may be got decided
immediately. The details of cases along-with the revenue implication may
intimate to the Board immediately.
|