Case: G. Narayana Reddy and Others Vs. State of Andhra Pradesh and Others

CHINNAPPA REDDY, J. 1. In exercise of the powers under sub-section (1) of section 40 of the Andhra Pradesh General Sales Tax Act of 1957, the Governor of Andhra Pradesh by G.O.Ms. No. 1413 dated 1st December, 1966, altered the Third Schedule to the Act by substituting the words three paise in the rupee in column (3) of the schedule for the figures and words 2 naye paise in the rupee and 1/2 naya paisa in the rupee wherever they occur against the items mentioned in columns (1) and (2). This G.O. was published in the Gazette bearing date 1st December, 1966. According to the petitioners, this Gazette was received by them, some of whom are subscribers, only on 25th December. The petitioners therefore contend that it is not open to the commercial tax authorities to levy tax at the rate of three paise in the rupee from 1st December, 1966, and that they can do so only from 25th December, 1966. As there was some dispute as to when the Gazette was printed and when it was released to the public, we issued a notice to the Director of Printing to produce the relevant records. In response to our notice the Director of Printing personally appeared before us and produced the relevant registers. 2. On perusal of the registers, it is clear that Gazette No. 328-A bearing date 1st December, 1966, was printed and released to the public on 12th December, 1966. The notification was therefore effective at least on 12th December, 1966. The learned counsel would however urge that since the notification was not in fact published on the date which it bears, it was of no effect whatever and it was as if there was no notification at all. We are not prepared to agree with this submission. As we have said the notification is effective at least from 12th December, 1966, the date on which it was released to the public.

Decision reasoning: 1[ds]As there was some dispute as to when the Gazette was printed and when it was released to the public, we issued a notice to the Director of Printing to produce the relevant records. In response to our notice the Director of Printing personally appeared before us and produced the relevant registersOn perusal of the registers, it is clear that Gazette No.A bearing date 1st December, 1966, was printed and released to the public on 12th December, 1966. The notification was therefore effective at least on 12th December, 1966.The learned counsel would however urge that since the notification was not in fact published on the date which it bears, it was of no effect whatever and it was as if there was no notification at all.We are not prepared to agree with this submission. As we have said the notification is effective at least from 12th December, 1966, the date on which it was released to the public.