In dealing with the contention in the Madras Custom case that section 178A of the did not apply because it was not a part of the when section 23A of the Foreign Exchange Regulation Act was en (1) ; 242 acted in 1952, the decision of the Judicial Committee in The Secretary of State for India in Council vs Hindustan Co operative Insurance Society Ltd.( ') was referred to by this Court for the purpose of showing that in the Hindustan Co operative Insurance Society case the Calcutta Improvement Trust Act, 1911 referred to the provisions of the Land Acquisition Act by enacting that "the provisions of the Land Acquisition Act shall apply as if they were herein re enacted" to mean that the Calcutta Improvement Trust Act 1911 in adopting the provisions of the Land Acquisition Act did not intend to bind themselves .to any future additions which might be made to the Land Acquisition Act.