1947.pdf - Legislative Department

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Transcript of 1947.pdf - Legislative Department

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i ' i IN THE YEAR 1947. - . . I

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The Panth Piploda Lawo (Amendment). Act, 1947.. , The Indian Medical Caiincil (Amendment) 4ct, 1947. . .

. . V-FR,~- - %'he Indian%rttents- -an& Designs. ~(Bxtonsion of- %?he):..h;ead s.,.v.... . . . . :. . , .._ . - \-..:. , ,$ \ ?. .. . ment Act, 1947.

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XKKVXII. The Poreigners (Amendment) Act, 1947. XXXm. The Press (Special Powws) Act, 1947.

XL. The Foreign Exchange Regulation (Amendment) Act,. 1947. X&. The Indian Merchant Shipping (Amendment) Act, 1947. - a. The Indian Finailca (Suppleanentary) Act, 1947.

XLIII. The United Nations (Security Council) Act, 1947. Bt

XUV. The Income-tax and Business Profits Tax (bendrnent ) Act,, 1947. XLV. The Indian Trade Unions (Amendment) Act, 1947.

XLVI:. The United ~ a t i o k (Privileges and Immunities) Act, 1987. mVII. !I%; Extra Pmv~citb1,~urisdiction Act, 1947.

'XLVIII. The Indian Nursing Council Act, 1947. XLIX. The Delhi premises (Requisition and Eviction) Act, 1947.

L. The Delhi and ~ j m e r - ~ e r w a r a Rent Control (Amendment) Act, 1947.

LI. The Indian Cdtton ~ e s s (Amendment) Act, 1947, LU, The Ajmer-Merwara (Extension of Laws) Act, 1947. '

LlIL. The Stblaries of Ministers Act, 1947. *

P a ~ Q R T T ~ P L ~ ~ O R D I N A ~ ~ E R ~ - ~ D E BY THE ,QQVERUR --, --,.>

GENE AIL( DTWiNQ THq YEAR 14$7. ;L :/_r " 1 EL k%-/

I. THE Argentine (Jute and Cereals) Agreement Ordinance, 1947. 11. The I n d i y Tariff (Amendment) 0rP1 ance, 1947.

111. The Press (Special Powers) Ordin&ce, 1947. WlV. The Pdnjab Disturbed Areas ( ~ ~ g c i a l Polv_ers of Armed Forces)

Ordin~inoe, 1947. l uC V. The @apital Issuos (Continuancb of Control) ordinance, 1942 i

VI. ~ h e ~ b o a l Production Fund (%pealing) Ordinance, 1947. 6

VII. Th#~ndian Patents and Desjkns (Extension of Time) ArneQdment @dinance, 1947.

VIII. p i e Tea. (Export ~icenoesf Ordinance, 1947. r r I X . k h e North-West ~rontie! Province Disturbed h e $ (SpeciaI

2 Powers of Armed Forces) Ordinance, 1947. - 8 - ,

X . f The Pross (Specid ~ o ~ d e r s ) (No. 2) Ordinance, 1947: Lf X$ The Ben@ Disturbed-%was (Special Powers of APmo i Forem)

j Ordinaace, 1947. I ,

x$. The Delhi Premises (Requisition and Eviction) ddinanoe, 184i.' The.Csnbal Nuasing Council- Ordinance, 1947. 1 ~ .- -- -

$v. The@!ssam Disturbed Areas (Special Powers of Amed firces) i 0 rdinai,ce, 1947. XV, 7'hc Ex%ra.Provincial J~wisdictior~ O,~clillanco, 1947.

; ,Receiued t h a assent of the Governor General on the 11th March, 1947.) I

1- ~ n ' Act t~ amend the Criminal TPibes Aet, 1924. HEREAS it is expedient to amend the Criminal Tribes Act, 1924 (VI of w I,,) ;

It is enacted as follows :- 1. Short titles oommencement an l exheat. - ( l ) Taia Aat miy b3 call33 the

Criminal Tribes (Amendment) Act, 1947. (2) I t shall come into force immedihtely. (3) I t extends to the whole of Britid India. 2. Amendment of section 83, Act VI of 1924.-In sub-section (1) of seotion

23 of the Criminal Tribes Act, 1924 (VI of 1924)- (1) For the word "shall" occurring after the words 'such offence' the word

''may" shall be substituted ; (2) In clause (a) between t~he worda "second" and "conviation" the word

"or further" shall be inserted.; (3) In clause (a) for the word "less" the word "more" shall be subetituted ; (4) Clause ( b ) shall be omitted.

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ACT NO. 81. w 11 947; [PASSED BY THE INDIAN LEGISLATURE]

f the Gova~nor Gene~ul on ths 11th March, 1947.) .Act for the more efiective prevention of bfibsry "-

and corruptf i~n~ . ~. . .

.. . . . . . . . REREAS i t is exps;die,nt-t.~ milce more; eEec'cjve?: .

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provisioi~ for the pr~Avi$$i8$;pf . . . :bribery and cor- .......... . , . ~.. ,

ereby cnnctec?, as follows. :- is Act mnay be ca,llsd + the . Prqention of short titl'%-

: Corr~ption Act,, 1947;' extent and durntioaa.

+.(2) I t extends to Lhe whole of British India and it applies also to all. British s ~ t b j e ~ t s and scrvants of t h o Crown ii1 aily part of In$a and to British subjects mIlo arc domiciled in any (jlczrt of, India wherever they

. .

n 5 shall relnaih in force for a period of thfeo j~earsffro?n the comrne~icerncnt of this Act. . . 8. Por the purpdses of this Act, '' puldic servant-" Interprets- means a pltblic servant as defincd in section 21 'of the tion

XLV of 1860 Indian Penal Codo. 3. An off(?ncr: punisflablo undor section 161 or section offenoee , .

165 of the Indian Penal Code shall be rleomcd to be a z$tm la; copizable oEence for the pusposes of the Code of ,,d ~ a ~ ~ f Cr~rnind Procedure, 1898, notwithstanding anything the Penel tJo 1 . 1 ~ contra,~y .conCaint:d t;h~rej.n : Code td be $Provided that a polic~r officer below the rank of $ ! f : ~ ~ ~ ~ Deputy Snperi~tendel~t of Police shall not investigate E G I I ~ such oEence without tht! order of a Magistrate of the first class o r make any.-arrest therefor without a wari"an+..

- 4. Whe;.e in any trial of an off6kce Ijui~ishable under Presump- LV of: 1 8 ~ 0 seciior?.. I61 or sec-t:iolz 265 of the Indian Yeiial Ccde, tion where

i t is proved that an accused person has accepted or publio obtain~d, or has agreed to acwpt or atte.~npted to ob- servant tain, for I~imself or for a.ny..otlzer . persog, any gratifi- ~ o c e ~ b cation (otllpr thari legal rernimneration) or any valuable %?:::&: thing from &?lJ7 person, i t shall be presumed unless the th, legd contrary is pr'oved tliat h e accoptea or obtained, or ramuqera-

. agrged t.0 aocopt or ~ t t empted to obtain.,-that gratifica- tion. tion or that valuable thing, as the oas-6 may be, as a motive or reward such as is menf.ioned.i~l thesaid section ' - 161, or, as the case iiia;" be, without considerstt,!on or for 2 co~~sidr,rat.ion which he knows to bc inadequate : ;r'Provided.that the CoGrt may decline to draw ~ u c h

. presumption if the gratificstion or thing afoiesid is in. . its opinion SO t.rivial that no iderence of corruption may

fairly be drawn. 5. (I) A pubiic servant is said to commit the offence Odmind., '

of cciminol misconduct in tho dischargr: of :lzis dutj7- misaondaob ( a ) if he liabituaily accepts or obtq,ins or 2%~?'8

agrer,s t o accept or at'cnmpt~a to obtain from duty. any person for himself - .or for , any other person, any .gratification (other t,ha,n legal

, ..*. .:emuneratio.n) as tt motive or reward such as is montioiwd in section 161 of tl~i: Indian Penal . -

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P~eventzon o f Corrupt~on [AUT 3

(b) if he Sabitnally accepts or obtains or agreed t~ a7cc3t Or attempts to obtain for himself or. for ar$ ather person, any valuable thing without cs~a:deratiori or for a considera- tion which he knowe to be inadequate, from . .

ausperson whoim, he knows to have been, or to be, or to* be likely to be concerned in

: any proceeding or business -t~adsacted.- or about to be transacted by him, or having any conilection with the official functions of h i s e l f or of any public servant to whom he is subordinate, or from any person whom he knows to be 'interested or related to the eerson so concerned ; or , f

(c) if he dishonestly or fra,udulently nzis- appropriates or otherwise converts for his own usc any property entrusted to hjnl or under his control ~s a public servant or allows any other person so to do, or

(d) if he, by corrupt or illegal moa.ns or by otherwise abusing his !position as public ib servant, obtains for himself or for any other person any valuable thing or pecuniary advantage.

i (2) Any p~iTjlicl serva,nt who commits criminai mis-

oonduct in the discharge of his duty shall bo punishnblo with imprisonment for a tcrm which inay extelid to seven years, or with fine,, or with both. 4

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(3) I n any 'tria,l of an 6ffence punishable under sub- 'i

section (2) the face that the accused perso~z or acy ot,her , person on his behalf is in possession, for which the accused ' perso& carmot satisfactorily account, of pecu- - niaryresources or property disproportionate t.0 his known sources of income may be proved, and on such proof the Court shall presume, un.less tl19 con,:rary is proved, ,

that the accused persoa is guB'cy of crilnind misconduct in the discharge of his offi'cial duty and his conviction , .

therefor shall not be invalid by rea.son only that i t is ' . based solely on such presuq,tion. !

(4) Notwithstanding anything contained in the Code of Crhinal Procedure, 1898, 8 police officer below' the !' of 18@@ rank of . Deputy Buperintendent of Police shall not investigate any offence pildshable under sub-section .-.

(2) without the ordor of a Magistrate O F the first class or makdnnly arr.eet therefor without a warrant.

Court, shall take cognizanoo of an ~ffence punish- er section 161 or section 165 of the Ilidis~i Penal xLV of 1868

or under sub-section (2) of section5 of this Act; ed to have been committed hy a public servant,

except with tho previous sanction,

(a) in. the case of a person, who is' exhployed in connection with ,the aEairs -of the Fedomtion and is not renlovsble from his office save by 01: with i the sanction of the Central Governmon%oor some higher anthority, Central Goveri~meni; ;

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Prevention of Corruptzo~rc 3 i

(b) in the case of a person who is employed in connection with the affairs of a Province and is not removable fro'm his office &avo by or with the sanction of the Provincial Government or some high- er authority, Provincial Government ;

(c) in the case of any other person, ot the authority competent to lomovo him frdm his office. -.

7. Any person charged with an offence punishable Aamsed under aeotion 161 or 'seotion 165 of the Indian Penal person Coda or under sub-section (2) of section 6 of this Act gEptenk shall be a competent witness for the defence and may ,i~,e,s, give evidence on oath in disproof of the charges made against him or any person charged together withhim a t the aarne tria 1 :

Provided that- (a) he shall not be called as a witness except on

his o m request, ( b ) his failure to glve evidence shall not be made

the subject of any comment b y the prosecuti.m or give rise to any presumption against himself or any person charged together with him at the same trial,

(c) he shall not be asked, ancl if . ~ k e d shall not be requ2ed to aoswer, zny qnestion t.enrll:ng to show that he has committed or been convicted of any offence other than the offence with which he is oharged, or is of bad character, nnless-

(i) the proof that he has cdmmitted or been convicted of such offence,is a6missible evidence to show that he is guilty of the offence with which he is charged, or

(ii) he has persanally or by his pleador asked questr'ons of any witness for the pro- secution with a view to establish his own goo8 charactor, or bas given evidence of his g o d character, or the nature or conduct of the de- -

fence is such as to involve hnputations on the character of the prosecutor or of any wikne~w for the prosecution, or

(iii) he has given evidonoo against any * other person charged with the &amp offence

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ACT No. llI .OF 1947. ~:PASSED~ BY THB INDIAN LEGISLATURE]

~ e i v e d the assent uf t h e Gover~tor Geqteml o n the 11th March, 1947.)

An Act further to arnend thel Indim Extrabition Act, Pa03 HEREAB it is expedient further to amend the

XV of Is03 1ndia.n Extradition Act, 1903, for the purpose hereinafter appearing ;

It $8 hereby e&oted as follows:- ' . ' '4

1. This Act may.be called the Indian Extradition Short tit&. (Amendment) Act, 1947,

2. section PA :of the Indian Extradition Act, 1908, Amendment ohall be renumbered as subaeetion (1) of that section &, zt$?: and to the section as so repurnbored the following sub. of 1903. seation shall be added, nemely :-

"(2) In the ~ a s s of any bond executed in pursuance of fbls section, the District Magistrate or the Chief Presidency Magistrate, as the case may be, may exercise the powera conferred by the Code of Criminal h o e d u r e for the time being in force in relation to taking a deposit in lieu of the exeoutdon of s bond and with re~pect to the forfeiture of bonds and the discharge of suretie%.."'

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NO. I ~ ~ o F 1947'6 \ I >

[PASSED BY TIIE INDIAN LEGISLATURE] 1

(Rece ived t h e assent of t h e Oove1.7zor General 072 the 11th M~rcI t , 1947.1 Ign Act further to amend the Coffee Market Expan-

sion Act, 1942.

I of1942 -$fl HEREAS i t is expedient furtl~er to amend tho Coffee Market Expansion Act, 1942, for the i

purposes hereinafter appearing ; ? !

It is hereby enacted as follows :-

1. This Act may be called the Coffee Market ~horttitle. I

Expansion (Amendment) Act, 1947. I

2. Sub-section (3) of Section 1 of the Coffee Market Amendment of VII of 1942 Zxpansion Act, 1942 (hereinafter referred to as the section 1, A=t V l i

of 1942. said Act), shall be omitted.

3. For sub-section (2) or section 4 of the said Act, Amendment of the following sub-section shall be substituted, eection 4, -kt VtX namely :- - of 1942.

I '' (2) The Board shall consist of- (a) (i) one person representing the Impcrial i

I Council of Agricultural Research, nominated bv the Central Government ;

(ti) one PeiWE rep:cmst81ng the Dep~rtrnent of dnda~tiiee bnd Supplies of the Central Government,

by th&t Gover~Eient; (iii) on0 person representing Coorg, nominated

I by the Central Government ;

( iv) one person representing the Government of M\tdra~, nominated by that Governmen5 ;

(vj three parsom repreeenting tho Mysore Statu, nominated by the Government of t,h& %.ate ;

(vi) one person representing the Travancore $tax@, nominai,ed by the Government of that State ; , (vii) one person representing the Cochin State,

;go&ated by the Government of that State ; (b) four persons representing the coffee trade

$$ interests, nominated by the Central Government ; e- (c) f~urheen persons representing the coffee growing m,

b2a hiustry, namely :- P (i) t h e e persons nominaked by tho- Governmenti

of Mysore ; (ii) three persons nominated by the Umcd Plan-

ters' Association of Southern India ; (iii) one peranlz nominated by the Coorg Plantcre"

Assaciatio~ ; (;a) one person nominatecl by the Coorg Indian

Plai~tera* Association ; r , (u) one person nominated by the Mysors Planter$ 83s~i;Z~tion ;

(u;) one person nominated by tho Mysore hdirsn planters' Associatio~ ; .?-A

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(uii) one person nominatcdjby tho Niigiri C,u,rrb Nilgiri-Wpaad Pl$ntcrs7 dhssocia,tion ;

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Coffee Murkel Elcy~unbboll (Amendmeni) [AUT IV OF 194 (viii) one person nominated by the Malabar-

Wynaad Coffee Growers' Association ; (is) one person nominated by the Shevaroy Planters

Association ; (x) one person nominated by tho Palni-Bodi-

Sirumalai Coffee Growers' Association ;

(d) three personfi representing labour, oils each to be nominated in consultrttion with labour organisation5 by the Governments of Madras and Mysoro and one to be nolninated in consultation with labour organim- tione by the Chief Commissionor of Coorg."

CiubatlCution of 4. For section 49 of the said Act, the following scc- ncm section for tion shall be substituted, namely :-- sootion 49, Aot - V I I of 1042. Repeal O ~ A O ~ xi v " 49. The Indian Coffee Cess Act, 1935, ia hereby

repealed." Subotit~t~iou ol :,e\v dpsigunt~ori 5. For Lhe CxplCSSl~J~S " Controller of Coffee " asd for " Deputy Controller oi Coffee ", wherever they occur Coilee an* ~ u p u t y in the said-Act, the expressions " Chief Coffea Marketing Controllur of Officer " and " Deputy Chief Coffee Marlrehng Officer "

shall respectively be substituted.

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' Acr No. Y 0, 1947. [PASSED BY TEX INDIAN LEOISLATURE]

sived the assent of t he Governor General o n t h e 11th March, TBi7.) 18n Act further to amend the Factories Act 1934.

,r w HEREAS it is expedient further to amand the Factories Act, 1934, for the purposes hereinafter

appearing ; I t is hereby enacted as fo l l~us :- 1. This ~ o t may bo oalled the Baotor~er! Bhorbt,ibl

(Amendment) Aot, 1947. 8. In Chapter I11 of the Faotorios Act, 1934 (here- Ipssrtion of OW

inafter referred to ss tho said Act), after s3otion 33 the ;;:;;2;3& of following section shall b3 inserted, namoly :- 1834.

"33A. ( 2 ) The Provinoial Government may make Power fo make rules requiying tha5 in any speoified fastory mhereig r ~ l ~ ~ for the more than two hundred and fifty workers are ordinarily employed, an adequate canteen shall be provided for thq use of the workers.

(2) Without prejudice to the generality of the fore. going power, suoh rules may provide for-

(a) the date by which suoh canteen shall be provided ;

(6) the standarb in respect of construction, aooommodation, furniture and other equipment of the canteen ;

(G) the foodstuffs to be served therein and the charges which may be made therefor ;

(d) representation of the workmen in the maG agement of the canteens ;

(e) enabling, subject to suoh oonditions, if any, a may be speoaed, the power to make rules under alau3e (c) to be exercised also by the Chief 18 ~ ~ b o r . "

8. In the proviso to section 34 of the said Ad,, the ~ ~ ~ , " ~ ~ t Of ,: lid "ncrn-seasonal" shall be omitted. Aat xxv of 1834,

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ACT NO. V1 OF 1947 ;

[PASSED BY THE INDIAN LEGISLATURE] 1

I

1890. HEREAS it is expedient further to 'amend

IX of 189 the M i a n Railways Act, 1890, for the purpose hereinafter appeariag ;

It is heroby enacted as follows :- 1. This Aot may be oalled the Tndian Railmaye

(Amendment) Aot, 1947. 2. In sub-section (I) of section 75 of the Ind-ian b e d m e o t ef

eectfon ys, A d Railways Aot, 1890, for the words "one hundred Ix of lBOO. rupees ,' the words " three hundred rupees " shall be subsitutcd,

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ACT No. VIE 1947. . .

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[PASSED BY THE INDIAN LEQISLATUE~I ', iltsd the assent of the GOvernO~ Genela1 on the 1lt.h M,weh, tW,l ,\ .. .

\ An Act to regulate certain payments, dealings in i foreign exchange and securities and the import

an?! export of currency ?ad bullion.

rnT HEEEAS it iu eul~cclient in tha ooosomic and fill&tkcial intorosts of lrlrlia to , provide .for the

regulation of certain paynac~it-s, dealings in foreign .exchange and secllritieil and the irrlport arid. export of '.ourrot~cy n~ld t~ 111lion ;

It is hereby enacted as follows :- 1. (I) This Act may bo called the Foreign Ex- Shod %ifle,

ohange Regnl;~tion Act, 1047. extent, OOUUYABM~

(2) It oxtends to tho whold of British India, and men* and ~pplies also to Britisll subjects and servant.^ of thedmao*- Cro~vrl in any oflnrlia, and to British suhjccta who a e dornicilcd in any part of India wllerc.ver they may be.

(3) I t - shnll come into force on such date as the Central GovernmGnt may, by nihification in the official Gazutto, 1~ppoi11t in this bolxalf.

( 4 ) It_ sl:~!! remaifr in foroe for five years only, but tho Ci?lltr~I Goverrlmont. may, by notifioation in the offi-

~ i a l Gazette, diroct that it shall rornrtir~ in force for a further poriod not exceuding t h r ~ years.

2. I n this Act, unless there is anything repugnant h t9spww film. in tho subjoct or context,-

(a) ' & authorisod'dealer ". meam a person for the time being authorised under section 3 ts deeal in goreign oxchange ; \

(6) ' I curroncy ." inoludes all coins, curroncy not?, j bank notes, postal notes, money orders, ciieques, drafts,

. txavollur'~1 chequas, lottors of credit, bills of exohangs and promissory notes ;

I

. . i (c) " fo:eig:~' ourre;~.oy " meam any cumnay other I

Iidia:>. ourre-LCY ; (d) forcign ere: .s3ge " rae&ns foreign ?umnc J

.and i::cludes all deposits, credit8 s;id ba1a:lcos payable in any Eoreig~i currwcy, a. d any draft$, traveller's ohequcs, 1ett.q-s of credit a,nd bills of exchaqp, expressed oi dra ~VII in Blidia~t aurrency but p j able in aixy foreign awrelicy.

(e ) "foreign security " means any security isbued .elsewhere than in India, andany security the principal of or-interest on which is payable in any forsigra cwreucy gr dyewhere than in India ;

(4) "g01d"inclaxdes gold in tho form of ooin, whether legal tender or not, or in the form of bl~llion or ingot, - whether refined or not ;

(g) " Indian currency " means ourrenog which is expressed or drztwn in Indian ~yyeep ;

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Foreign E'xckange Regulation [Pisf V3. 3 (h ) " owner ", in relation to any security, ineludes

any person who has power to sell or transfer the security, or who has the onstody thereof or who receives, whether on his own behalf or on behalf of any other person, dividends or interest thereon, and who has any interest therein, and in a case where any security is held om any trust or dividends or interest thereon are paid into a trust fund, also inciudes any trustee or any person entitled t o enforce the performance of the trust or t o revoko or vary, with or without the consent of any other person, the trust or any terms thereof, or to controMhe investment of t he trust moneys ;

( i ) " prescribed " moans prescribed by rules mada under ehis Act ;

(j) " Reserve Banli " means the Reserve Bank & India ; j

(k) " security " means shares, stocks, bonds, deben- tures, debenture stock and Government securities, a8 defined in the Indian Securities Act, 1920, deposit Xof IQ%, receipts in respect of deposits of securities, and i~nits or sub-units of unit trusts, but does not include 3 bills of oxchange or promissory notes other than Govern-

1 ment promissory notes ; 1

( 1 ) "silver" mennssilver bullion or ingot, silver sheets and platou ~rrliich have undergone no process of manufacture subseq~lcnt to rolling and uncurrent silver

I

ooin which is not legal tender in India or elsewhero ; ;i (m) " transfer " includes, in relation to any security,

trarisfer hv way of' loan or security. i 3. (1) The Rescrve Bank may, on application made

to i t in this behalf, authorise my-porson to deal im foreign excnange. t

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(2) An authorisation under this section-

(i) may authoriso dealings in all foreign cur- rencies or may be restricted to authorising dealing& in specified foreign currencies only ; 1

i

( i i ) may authorise transactions of all descrip- i

tions in foreign currencies or may be restricted authorieing specified transactions only ;

( i i i ) may be granted t o be ei"rrf i~ 1 fcr R speci- '

fied period, or within specified amour ts, and mfiy in all cases be rcvokecl for r e a ~ t n s 011 eariilg to i t slifficient, by the Reserve Bank.

(.?) An authoi-isccl dealer~hallin all his dealings, i~ foreign exchange cc m]~ly with such general or speck1 directionb oi l r ls l I ~lrtionc; as the Rescrve Banli may from time to timo thirik fit to give, and, except with the pro- vioufi permission of tile Reserve Bank> -an authoriaed doa1e.r shall not ongogr in any transaction involving any foreign exchaiip~ which is not in conformity with tho terrns of his autborisation under this section.

Pofeiga Erch ange Regulation

(4) An authorised dealer shall, before undertaking any transaction in foreign exchange on behalf of any person, require that person to make such cleclarati~ns and to give such infnrmation as will reasonably RR ti~fy him that the tran~action will not involve, and is r~ot designed for the purpose of, any contravention or ev:?- sion of tho provisions of this Act or of any rules, direc- tions or orders made thereunder, and where the .said peisoii refuses to comply with any such requiren:eni or makes only unsatisfactory compliance therewit , the authorised dealer shall refuse to undertake t l ~ . trans- action and shall, if he has reason to belicvc that nny such aontravention or evasion as aforesaid is contemplated by the person, roport tho matter to the Reserve Ba~llm.

4. (1) Except with the previous general or special m m & o m - ok permissicn of the Rcsorve Bank, no pefsor~ other than dmling m f QTB@

an aathorjsed dealer shall in British India, and no person exe-• resident in British 1ndia.other than a n authorised cleder shall o ltside B3 i sh India, buy or bcrrow from, or sell or lend to, or exchange tvith, any person not being an authorised dealer, any foreign exchange.

f l

(2) Except with the previons general or f4pccid permission of the Reserve Rank, no pereon whother an authoriscd dcaler or otherwiee, shal! enter intr, any tri~nsaction which provides for the convr:rsion of Indian currency into foreign currency 01. foreign currency illto Indian currency a t rates of exclli~lge other than the rates for the time being authorised by the Reserve Bank.

(3) Where any foreign exchange is acquired by any person other 1 hen a n authoriscd clea1t:r for any particulnr purpose, or where anv person has been permitted condi- tionally to acquire foreign exchange, the said person shall not use the foreign exchangc so acquired otherwise than for that purpose or, as the case may be, fail to.cornr ly with an! co~lrlition to which the ycrmission granted to him is sulbject, and where any foreign exchangc so ac- qaircd canriot be so used or, as the case may bo, tlls conditims cslmot be colnplied witl:, ths mid persoil rlr.11 without cfeli~y sell the foreign exchangs to an suthorised dealor.

(4) Nothing in this section shall be deemed to pro- vent a persoll from buying from any post cffico, in accord- ance with any law or rules made thereunder for the time being iii force, any foreign exchtbnge in the f o ~ m of po8td order^ or 1r.011ey orders

5. (2) Save as may be provided in and in accordanm ~ ~ t & ~ + i ~ with any cellera1 or special exemption from tho pro- WE¶%&.

v i s j~n~ ; of I h:e sub-section which may !>e: $ranted condi- tionally or unconditionally by the noserve Bank, rho p m o n in, or resident in, British India shall-

( a ) make any payment t o or for the orcdit of eny prscln resident outside India ; . --

-, . .

'Foreign Ezch.ange Regulation [ A m VLI-

(b ) draw, issue or negctiato any bill of exoRange - . ar promissory note or acknowledge any debt, so

tha t a right (whether actual or oontingent ) receive a - payment is creatud or transferred in favour of any j~erson roeidont outside India ';

(c) make ally pitymel~t, to or for Che credit of . - any person by order or on behalf of any person

reajdent outside Inclia ; ( d ) place any sum to the oredit of rang person

sssidcnt outside Inclia ; (e) make any pfiyment to or for the credit of

m y person as consideration for or in association with-

(i) the receipt by any person of z payment or the acquisition by any person ~f property - . I .,. . . outside India ;

(iij tho creation or transfer in favollr of any p(rr~11 (if s right whctl~er actual or co~ltin- gorat to reccive a payment or acquire propdsty outside Inclia ;

(f) dram, issue or negotiato any bill of exchange , i or promissory note, tr,znsfcr any security or ack- nowldge any debt, s3 that a right (whether actual k or contingex~t) to recoivo a paywont is created or

. tmlasfcrn d in favour of any person aa oonsidera- 1

; tion fw or in association with any matter referr4 . ,

: , to in olaust (e). , ! !

: (2) ~ o t h i n ~ i n sub-section (1) shell render unlawful- 7 '%, (a) the making of any payment alretdy authorised,

- I either with foreign exchilxgg o btainr!d from an autho- ' . riscd ilenlor under socticn 4 or witb foreign exchange i

i retain~d by a person inpursuance of an authorisation ::

. granted by the Rosorvo Bank ; I

( b ) the making of any. payment with foreign exolmnge received by way of salary or payment

' for servir~s nut arising from business in, or any- + thing done while in, Iildia. j (3) Nothing in this section shall reatrict the 'doing

b y any person of ax~ytliing within the scope of any sutho- rimtion or exemption granted under this Act. . .

('4) For tho purposes of this sootion,- " socurity " also ir~cludes col~pons or warrants representing dividende

;'er interest and life or cndcwmen t insurance policies.

6. (I) Where an exemption from the li~rovisioni'of wotion 5 is gttntcd by tho K.osorve Bank in respect O F

. . . .pegmc?nt.- of czr1-j mlrn to m y pornon vosidnnt oi~t~nide India, and the exemption is made subject to the condition that the payrhent is made to a blocked aceount-

I '

(a) the payment shall he mads 60 a' blocked.,. < ,

aycount in the name of that porson in such manner as the Rose~va Bank may by-general or epecial order direch J and

. .

. .

I.

-

1 94IP3 Foreign Excha?zgs Regulation fi

(b) the orediting of that sum to that acoomb shc~U, t o the extent af the sum credited, be g o d . disoharge to the porson making the payment. (2) No sum standing a t the credit of a blocked ao-

count shall be drawn on except in accordance with any genelal or special permission wbich may be granted conditionally or otherwise by the Iteserve Bank.

(3) In this section " blocked account " means an account opened as a blocked account a t a ~ l y office or branch in British India of a bank,huthorised in this behalf by the Reserve Bank, or an account blocked, whether before or after the commencement of this Act, by order of the Reserve Bxnlr.

7 (I) Where in the opinion of the Central Govern- ment i t is necessary or expedient to regulnte payments due to pcrsons resident in any territory, the Centrd Government may, by notification in the oficial Gazette, direct that such payments or any class of such pay- ments shall be made only into an account (hereinafter referred to as a special account) to be maintained for the purpose by the Reserve Bank or an authorised dealer specially authorised by t8he Reserve Rank in this behalf.

(2) The credit of a, sum to specid accot~nt ts the extent of the sum 1st-edited, be a good dischatge to the person making tho payment :

Provided that where the liability of the perjon making the payment is to make the payment in foreign currency, the extent of the discharge shdl be ascer-

_ tained by converting the amount paid into that cur- rency a t auch rate of exchange as is for the time being fixed or authorised by the Reserve Bank.

(.3) The aam standing to the credit sf any spciA.1 account shall from time to time be applied-

(a) where any agreement is entered into be- tween the Central Government and tbe Government r>f the territory to wllicl~ the aforesaid notification relates for the regillation of pnyme~~ts between per- sons resident in British I ~ d s ~ n d in that territory, in such manner as the l$esct.ve Bank, having regard to the provisions of such agreement, may direct, or

(bj where no such ngreeiner~t is entered into, for the purpoeo of paying xllolly or partly, and in such order of preference and a t such tinies as the Central Government may direct, drbts due from the persons resident in the said territory to persom resident in British India or in unch other territories as the Central Governm~nt. may by order specify in t h i ~ t )r l l~ l f

8. (1 ) The Central Government may, by notiffcation ~ ~ i p , ; ~ ~ in the official Gazette, order that, subject to such ex- omimp06 emptions, if any, na rnay be contained in the notifica- mdexM

of c9gtsin tion, no person shall, except wi ih the general or special ,molPw permission of the Reserve Ranlr and on payiment of b w thc fee, if any, prescribed ?x.ing or send into British India any gold or silver 01. any currency notes or bank notes or aoin whether lnclian or foreign.

-

(2) No person s h d , except with the general or specid permission of the Reserve Bank or 1 he written permission of. a persun t4uLhorised in thh behalf by the Reserve Bank, take or send out of Britiih India any gold, jewellery or precious stones, or Indian ourrency oote.9, bank notee or coin or foreign exchange other than foreign exchange obtained from an authorbed dader.

- (3) Tho restrictions imposed by sub-sections (I) m d (2) 8hall be deemed to have been imposed under seotion 19 of the Sea Customs Act, 1S78,vrrr ot 1878 without prejudice to the provisions of section 23 af this Act, and all the provisions of that Act shrtll hare effect accordingly.

9, The Central Government may, by notification bycenh1 in the offirinl Gazotte, order every pemon in, or resi- Qovemmeeb o f b i g s dent in, British India-- exohen@ie -

(a) who owns such foreign exchange a4 may be ~pecified in the notification, to offer it, or cause i t to be oEereci for sale to the I t s e r ~ e Bank nD behalf of the Central Government or to such person, rt:r th? Reserve Banlr may authorise for the purpose, at such pisice as the Central Government may fix, being a prioe which is in the opinion of the Central Govolnment not less than the market rate of the foreigm exchange when i t is offered for sale ;

(b) who is entitled to assign m y right to v

receive such foreign exchange as may be speci- fied in the notification, to transfer that right to the Reserve Bank on behdf of the Central Gov- epnmcnt on payment of such consideration there- for t ~ 8 tho CO,~tml Go~cvnm,:nt may fix :

Provided that the @+nLral Government may by the said no~ifioation or another order exempt tkny porsorls or clasrr of persons from t4e opocn- t ion of such order :

Provided fi~rther tbat nothing i n this en,ction shall apply to a:ly foraig I ' exchange acquired by a perso 1 from a1 aut'zo::;!e.l dealer' a :d re- tamed. by hi% with tho p,~~,i.r~li.g;:io. r of tho Reserre Rthink fo;. p q o 10.

Duty sf 10 (1) No person who has a right to receive my p m m foreign exchange or to receive from a person resident -wti%idto outside India a paj~rnent in rupees shall, except with r50eiva the general 0:: special permission of the Reserve Bonk, rb?&ip e&me, do or d r a i n from doing any act with intent to secure- e'fo. (a) that %he receipt by him of the whole or '

part of that foreign exchange 09 payxnexlt is delayed, eT

. . . - . .. .. .

Foreign Ezchange Reguletiotz. (b) thdt .the foreign :exchsnge :or papent

ce& in whole as in part to be nxpivable by him. (2) Where a peraon has failed to comply with the

&quir'ernents of sub-section (I) in r01ation;to~any fordjp exchange or payment in rupees, the Reiseriie -Bank xhay -give to him such directions as -appear to b e ex- pxlient for tho purpose of securing the receipt of the Qomign exchange or payment as the cam may be.

11. The CentralGovernment may, by notification ih the official Gazette, impose such- conditions a9 it -think? necessmy or expedient on the use or dispoaal ;",BBsr>of

,of or dealings in gold and silver priorto, or @Gand at the time of, import into British India. silver.

18. ( I ) The Ce~~tra l ~overnmknt may, by notScation P+mernbfe r in the official Gazette, qrohibit the export of any goods e x ~ * d rqr class of goods speclfied in the notification from gM)h British India directly or indirectly t o any plwe so ' .

specified unless a declaration slipported by such evi- dence a~ may be prescribed or so specified, is furnished By the exporter to the prescribd authority that the *amount representing the full export 'value of the good5 bas been, or will within the prescribed period be, paid -in $he prescribed manner.

(2) Where any exporb of gciods hm beep. mid6 'ta which a notification under sub-section ( 1 ) . hppl~ee, .& person entitled to sell, or procure the sale of, 'the :wid goods shall. except with the .permision of the Reserve Bank, do. or refrain from doing any. act with h t e n t to secure that-

(a) the sale of the goods is delayed to an extent which is unreasonable having reg~rd to the ordinary course .of trade, or

(b) payment for the is niade othePwise than in the prescribed manner or .does not represent . '

the full amount payable by the foreign buyer in respect of the goods, subject to such deductions, if any, as r n q be allowed by ' the Reserve Bank, .or is delayed to such extent as aforesaid :

Provided that no proceedings in respect 'of any aontr~vention of this sub-section shall be instituted unless the prescribed period has ex- pired and payment for the goods representing thc full amount as aforesaid hua not been made in the prescribed manner.

(3j Where in rolntion to any suck goods the :said period h ~ s expirod and tho goods have not boen .mid and rrayment therefor has not been made aR ofom- .said, the Roscrvo Bank may give to any person en- -$itled to sell tho goods or to procur? tho ?&!a tiloroof, .such diroctiom as appear to it to bo expodiont -for the purposo of securing the s d o of tho goods and pay. amout thercfor as aforesaid, 8nd without pmjudico to tho generality of tho foregoing provision, msy ..direcL that tha goods shall be s,ssigned- to the Central ~Qovernment or to 8 p r ~ o n spe~ifiod in the dirsotione.

ob ex@ ma t d e a d d i .

Foreign Ezchnnge Reg ttlation (4) Where Any goods aro &wigned in accordanm -

with sub-motion (3), tho Contra1 Government shall psy to the prson rtfisigning them such sum in con- siclorstion of the nut sum rooovorod by or on bollalf of the Central Government in rospect of, the goods ~ r i may hn doterminocl by the Central Government.

(5) Where in rolation to any such goods tho value m stated in the invoico is loss than the amount whioh in the opinion of tho Rosorvo Bank rcprosents the full export valuo of thoso poods, the Resorvo Bank may issue an ordo, requiring the porson holding the shipping documents to rotain possession thoreof until euch time as the exporter of tho goods has mado arrange- ments for tho Reservo Bank or a person authorised by the Reserve Bank to rocoivo on behalf of the exporter paymelrt in the prescribod m;rtliaor of an amount which *probents in tho opinion of tho Reserve Bank the full.

value of the good?. (6) For the purposo uf ensuring complia5ce with

the provisionr of this soction and any orders or directious made thoroundor, tho Reserve Bank may require any porson making any export of goo& to which a notification^ undor sub-soction (1) applies to exhibit oontracts with Ids foroign buyer or other evidenco to show that the full amount payable by the said buyer in respect of the goods has boon, or will within the prescribod poriod bo, paid in tho pms- c r ibd manner.

13. (1) No prson shall, excopt with tho- generak or special pormission of tllo rtoscsrve Bank,-

( a ) take or send any security to ally plaw onbside India ;

(6) traasfor ally socurity or croate or transfer any internst in a, socrlrity to or ira favour of Q

person rosidont outsido Iildia ; (e) tribwfor any socurity from a register

in British India to a rogiutor outside India or do. any act which is calc~ilatorl to ~ocurs, or form part of s wries of acts which ,togothor are od- culated to secure. the substitntion for any security which is eithur in, or rogirtorod in. British India, of any security which is oithor outsido or registered outside India ;

(d ) , issue, whothor in British India or else- where, any socurity which is registured or to be mgistered in British India, to a porson resident o~~tsidw India (2) Where tho holdor of a security is a nominoo,

neithctr he nor any porsoll through whoqb agency the exercise of all or any of tho holdor's rights in ruapoct of the security is controllud shall, excopt with the general oj. sp ( 1 2 1 pornlission of tho Reserve Bank, do any act wlureby Iiu rouoglrihos or givos offout to the substitut:on of tillother parson as tho porson from whom he diroctly recoivus instruct'oias, unloss both tho porsong proviously instruct,ing him a11d the porson substituted: for that yorson wore, inmodiatuly before tho subatita-

ion, mident in India.

~ . . . . . . . . . . . ,-

; . , . . . . ; - !

. . :'. ( P ? %%TJ Fofoign Eeclzanjd Regulatiorr.

h- (3) The Ite;>orv,e Bank may, for the purpose of

;? securi~lg that the provisions of this seocion are n& cvadcd, require that tho porson transforring any mcu. rity end the person to whom' such security iB trans-

. . .. s: .=:. fomd shall subsoribe to s decl~ration thrst tho trttne- Lu bme is not resident. outside India. g. ,,- (4) Notwithstanding anything oonteined - in any

& other. law, no perfion ha!!, except with tho permission @!, ob the Rasorve Rank,-

. f (a) enter any -transfer of ~c9curitios in any

&. regieter or book in which securities are registored or inscribed if ho has ally ground for suspecting that the transfor involves any corltravontion of the provisions of this section, or

. . (b) enter in any suoh registor or book, in

respect of any security, whother in connection with tho issue or transfor of tho securitv or other- wise, an addross outside Indin oxccpt by may of riubstitution for any suoh addross in tho same coun- try or for the purposo of any trensa,ction for which yrmission has bccn grantod under this soctiola, w ~ t h knowledge that it involvos entry of the said pbddress. (5) For the pllrpnsSs sf t&is section,-

fa! " holder" in relation to a bearer security means ths persol1 having I hjrsicnl custody of tho security; prorided that, whre a bearer securit.~~ is deposited with any per-son in o, lodtect' or sealed roccptac:le f;om which th3 persontvith whom it is.rl2positcd is not entit1i.d to remove ib

: witllout the a~ithority of some other person, that . . other person shall be deemed to b3 the holder of

. . .-q. 8 . :..; the secl~rity ; . . (b) "nominee9' mea,ns u holder of Rny security (including Bearer scourity) or any coupon re resenting divirlrnds or intel est who, as respects the exercise of nny rigl~ts in respect of the secur~ty or coupon; is not cntitleci tu exercise those ~ i g h t . ~ except in accor.dance with instruction? given by eonle olher porson, and a peracon holding a security ~r coi~pon a< n nominee .;liall be dacnlcd to act as nominee for ths p-i.>oIl who ie ent i t l~d to g ~ v e instn~ctions either directly or through the agency of one or more parsons, as to the exc~rcisc hy the holder of t,he seci~ritv. or colmon 07 any rights in re4pect thereof m.d is not, in 60 doing, himself under a duty to comply with instructions given by some other per:;m ;

(c) " SCCUI ity " alsoinclrlrlcs coupons or warrants representing dividend.; or interest, and life or ea- dowment insurenoe po1iaic.s. . '

14. ( I ) The C~ntral Cove~nment may, by noti- fication in the official Gr~zettc, otdc:r every person by

' whom. or on whose 1)c~lialf s secilri~y or. documrkslt of title to a securily q~ccificd in the oidrr. is hvyd 111 12ritisb -India to cause tba said src~lrity cr do unlf 111, of titlo to be kept in t,be cu.5tady of an authorised deposi.tory earned i I ' the order :

- Fowi#n'Xxchango Regulation FAUX IT3

Provided %that 'the !Re.lur.uo 6 L :k mav by ordor in writing permit any such security to,,be withdram from bho oustody of the authorised depository subject t o % ~ c b cond~Wolw as may be specified in tho order.

(2f No autboriqed depository may part with any security covered by an order under mlbseotion (1) without the goneral or splcial permission of the Reserve Bank excspt to, or to the order of, another rtuthorised depository.

(31 Fxaent with r he gnn-ral or spedal ppsrmission of the Reserve Bank, no authorbad depository shtll-

(ca) accspt or part with any secnri t~ covered by an ordor under sub-section (1) whereby the , security is tamferred into the name of a person resident outside India, or

(b) do any act whereby ho rerognises or giver, effect to the substitution of another person as the person from whom he directly raoeives instruo- tions relating to such s~icilrity unloqs the porssn previously RO instructing him and the person substituted for that psrson were immediately before tho snbstitutio~ resident in India.

(4) Except with I he grneral or spc ia l ~rrnis~ion'Iof the Reserve Bank, no person ahall buy, sell or transfer any security, or document of title to a seourity, oovered by an order under ~ub-section (1) unlc~s such security 0s document. of title hm boen deposited in aocordaaoe with the order.

(5) Excopt +th the generd or spacial perplissioa of the Rdserve Bank, no capital moneys, interest or dividends in respect of any secr~rity covered by an order nnder sub section (1) shall be paid in British India except to or to the ordar of the authorised de- pository having the oustody of the security.

(6) For the purposes of this section,- (a) " authorised depo.sitory " means a, pertioil

notified by the Central Governmsnt to hs entitled to acn~pt the c~rstody of securitias and documents of title to securities, and

( b ) "security " shall iicl~tde noupons. 15. The Central Government may, hp notification

the official Gazette, orcter that except with the or sp-cia1 perinission of the Reservs Rttnk %O

perdon shall in British Tndia issue any bearer sectlrity or coupon or so alter any dozument that it becomes

bearer aecurity or coupon. , >z

16. ( 7 ) Snbject to any exemptions t h ~ t may be , co~ltain~.d in the not,ific.atjon, the Central Government

may, if i t is of opinion that i t is expedient so to do for the purpose of strengtlle~ling its for ign exchange poai- tion by notification in tho official Gazette,-

Foreign Ezchat~yo ~ e g y l a t i o n (a) order the transfer t o itself of any foreign

uoourities specified in the notification a t e yriw so specified, being ra prioe which is, in the opinion of the Ceutral Government not less than bhe rnarkeb value of tho ~ e c u r i t i c ~ on the date of the notifi- cation, or

(b) direct the owner of any foreign seourities specified, in the notifiation to sell or procuro tho sale of tho securities and thereafter to offer or causo to be offered the net for< ign exchange proceeds of the sale to the Reserve Bank on behalf of the Central Cove] nmclll or GoSucb p6rqcbn a8 thG Rcsorve Bank may authoriw for the purpose, a t such p r i c u s the Central Government may fix, bring a price mhic h is in the op'nion of the Central Cove rnmtlnt not 1c'ss than tht, market rate of the forcigrl rxchangc. when it is off: rd for sale (2) On the issun of a notification under clause (a)

~ub-section ( I ) , - - (a) tho securities to which tha notification,

relabs shall forthwith vest in tlio Central Govern- ment free from any mortgage, pledge or charge, and the Ccntrltl Government may dual with them in such manner ax i t thinks fit ;

( b ) the owner of any of the securities to whioh tho nobification relatcs and any person who is responsible for keeping any registors or books in which ally ofthose securities are registered or in- scribed, or who is otherwise concerned u ith the registration or inscription of any of t b o ~ securities, shall do all such things as are necessary or as the Central Government or the Rosorve Bank may order to be done, for tho purpose of securing $hat-

(if the securities and m y dooumenta of title relating thoreto are delivered to the Central Government and, in the oase of regis- tered or inscribed securities, that tho socuri- ties ere registcrcd or inscribed in the name of the Central Government or of such nominee of $ha Central Govorilm.~nt as it mP.y ~pocify, and

(ii) any dividends or inkrest on those seaurities becomin,s paynble on or aRor the date of the ~ S R I I P of tho noti8cntio.1 R r r paid to tho Central Government or its nominee as aroromid and where in the case of any security payable to bearer whioh ii., delivered in pur- suance of the said notification, any coupons representing any such dividends or interest are not delivered vi th the security, such rodtic- tiorl in the price payable tborefor shall be made as tho Central Government thinks fit ; Rovidsd that where the price specified in t/he

.notification in rolation to any security is ex-dividend or ex-interest., this sub-clause shall not apply to that diviileezld or intel-ost or to m y coupon replwuenting it.

. .

-. . change Ragtiletion t&5~?TnB

(8) A certificate signed by any person authorised in this behalf by the Central Govo~nment that any zpeci- fied ,securities are securities transferred to the Central Government under this snctrion shall be treated by all

' persons aoncerned as conclusive evidence $hat the securi- ties have been SO transferred.

1'9. (1) No person resiilcnt in British I n d i ~ shall, excopt with the general 01. special per mission- of the Rewrve Bank, settle any property. otherwise !ban by will, upon any trust under whic.1~ n perso~y.'aho ab tho time of thd settalam.:nt is resident ri~~tside Tndis, \

elmwhero than in territol.ies notified in this behttlf by the Reserve 13n11Iz, will h;tvc an intere~t in tho ~sroperty, or exercise, other than hy will, any power for ps5ment in f ~ v o u r oi a person who at the time of !.he r,xercise of t.ho paws is resid~hnt outside India elsewhere trban in suah notified territories. 4

i (2) A settlemant OF power as aforesaid s11aII mt . $ be invalid except in so far RQ i t confers any right or bsne-

fit on any person who a t tho time of the settlement or i I

the exercise of the pcwcr is resident. ~uts ide Tndia, e~sewher6 than in territories notified by the R,eaerve

I

Bank. %

18. (1) Except with the general or special permia- ir

sion of the Roserve Bank, no person residcnt rn British a

India shali do a.ny act \rhnrc*b>r n company. which ki cont.rollc-d by persons residcnt in Tndia or the United 3 Kingdom c e w s to bo eo controlled. 1

(2) Exrept with the general or special permissio~ of the Reserve B . I ~ K , no ,person resident in British \i

India, shall lent1 any mont~y either to any cornptlny (other than a banking con\[>tir\y) \\-hlch is controlledk whether riir~ectly or inilil.pr.1 ly, by I>orso:ls resiclent outside India els~~where thit n in the Unitetl K i~~gdom or territories not.ifi.4 in I his behalf by the Reserve Bank, or Lo any suoh person.

r srer b o d for 19. (1) T h e Cantral ~lovnrnmnnt'may, a t any time Jnfomzw bba. by notifiortt.ion in the offir.it\.l G a ~ r t ~ t . ~ , direct ownme,

s~~b jeo t to RIICII exceptions, i f any, RR map he 8paifiod in the not,ifinnt.iorl. of ~ 1 1 r l 1 fr>l.rign ~ X ( ! ~ I R . I I ~ P ~ T fnreign. se~urit~iee-as mby be so syecificd, to make a returnthere- of to the Reserve Bar~k witlrill such yoriod, and givlng

. . auch particialars, as may bo so spcciEod.,d ~ " . " - 2 . . ,. -. -- ...z~ilK< % - . w - ~ , . . Z -

i: (2) The Central ~ o v e r n m e l ~ i may by order in mii' ing require any person to fumisll it or ally person spe-

.

cifird in the o ~ d e r with any infor.an:~tion, book or other document in his possessio~~, boing infol*mi~tion, book or document rnhic11 the Celltl.al Goverrlmel~t considerrs. it necessary or expedient to obtain and examine for t,Le purposes of this Act.

Foreign Ezohange R~gtdotion 13 (3) If on a represontation in writing made by 8

authorised iLi his behalf by the Central g:&ent or tho Rese~ ve Bank, n District Msgi~trarte, Sub-Divisional RIagistsute, Prcsiciency Magistrate o r Magistrate of thl. fit.& class hiba reason to believe tha t a contravention of any of the provisions of this Aot has becn, or is being or is about to be committed in any place, he maFby \rarrimt authoriso any police officer not below the rank of sub-inspector-

(a) to en1c.r nnrl srarch any plaoe in the ns. . ~ 3 r qecified in th j ~ d r r a i ~ t ; and

(b) reizo ally booliii or other docunnonts found in or on sucll pli~co which sliould have been produced i . cornplit~llcc urit,h a requisition issued under sub-section ( 2 ) or which the police officer has reason to bdiovu to oorltaill the information required to be furnished under that sub-section.

Explannlion.-In this sub-section, " place " in- aludos n house, building, tent, vehicle, vessol or air- craft.

(4) Thc provisionq of sub-soctiolxi ( I ) , (2) and (3) s f motion 54 of t l ~ e Indian Incomo-tax Act, 1922, shall bpply in relation to information obtained under sub- motion (2) of this section as tlloy apply to the parti- oulars referred to in that section, and for the purposes of R U C ~ application-

(a) the said sub-section (3) shell be constm- 4 as if in olause (a) thereof there was inoluded refi~ronco to a prosecution for an offenoe under section 23 of tllis Act, and

(b ) porsone to whom ally infomation is requir- ed t o be furnish ad u ~ ~ d e r an order mtrde under sub- section (2) of this section shdl be deemed to be publio scrva~lts within the meaning of that section. 20. (1) For tho purposes of this Act and of any 8

rules, dircctions or ordcrs mt~do themunder- P (a) until the Reserve Bank by general or

special older otldbwise directs, any person who has at any timc after the commencement of this Act been residont in India hall be treatcd as still being resident in India tlrld if ~uclidi~wotlon is given , in relat,iolj t<o any euch person the Reserve Bsnb may by the aamq or a substquent direotiou, duolaro the torritory in which he shall be treated m being rt?r;idt~nt ;

( b ) ill the oase of any person to whom olause (a) does not apply the Reserve Bank may by genc.i.a.1 or special order declare the t3rritory in which ho shall be treated as being resident; 9

(c) in the case of a n r person resident in Bri- tish lildiu who leaves India, the Reserve Balk may give a di~ection to ally bank that until the disection is revoked, any sum from time to time st:mding to tlra credit of that person and any security held on his brhalf a t any offiao or branch of that bank in British India spocifid in the di~.ection, shall not bo doalt with oxwpt with the permission of the Reserve Bank ;

Porsigrz Ezchango Regulation [ ACT Ta31 (d) any transactions with e branch of any

business, whether carried on by a body oorporate or otherwise, shall be treated in all respects as if the, branch were s body corporate resident where the branch is situated ;

(e) the making of any book entry or other statement recording a debit against a branch of any business in favour of the head office or any other branch of that business shall be treated as the ackrlowledgment of a debt whereby s right is created in favour of a person residcnt where tho head office or other branch is situated. (2) Nothing in this Act relating to tho payment of

any price or sum by the Central Government shall bs oonstrued au requiring the Ceiltral Government to pay that price or sum otherwise than in Indian cur- rency or otherwise than in India.

(3) Tho Reserve Bank may give directions in re- gard to the making of payments and the Going of other acts by bankers, authorised dealers, travel asgents or stock brokers and other persons who are authorised by the Reserve Bank to do anything in pursuance of this Act in tho course of tlieir business, as appear to $ i t to be necessa.ry or expdient for the purpose of + sscuring co.rr;y;liancc with the provisieos of this Act and any rules, o~ders or directions made thereunder. ,

$31. (I) No person shall enter into any contraot or agreement wliicli would directly or iildireotly evade or avoid ill any way the operation of any provision of .I

1

thiu Act 9r of any rule, direotion or order made theremder. +

(2) Any provision of, or having effect under, thi6 Aot tllitt a thing sliall not be done without the permis- sion of the Central Government or the Reserve Bank, -

shall not rondrr invalid any agreement by any person to do that thing, if it is a term of the agreement t h ~ & that tJ~ing shall not be done unless permission is gmnt- ed by the Central Government or tho Reservo Bank, ae the caso may bo ; and it slid1 be an implied term of every co:it~.oc% governed by the law of any psrt of Bri- tish Tndiit that anything sgreed to be donn by any ,

term of that contr~ct which i e prohibited to be dorm by or llndor any of tlio provisions of I hi; Ao, exaept with tho permission of the Centr:~l Government or the Reserve Bank, shall riot bo done unless ailoh permis- sion is granted.

b

(3) Neitlicr the provisions of this Act nor any torm (whether oxpressed or implied) contained in any con- tract that l~nything for whidi the permission of tho Central Govornme~lt or tho Reserve Bank is required by the said provisions shnll not. be done withol~t that . prmission, shall prevent legal proccedings being broi~ght in British Tndia to recover any sum mhicli, apart from the said provisions and any such term, would be due, ahother rn a debt, damsges or otherwise, bnt -

Foreign Exchange Bsgulation 1.5

(a) the said provisions shall apply to" sums required to be paid by any judgment or order of any Court as they apply in relation to other sums ; and %I

(b ) no steps shall bo tekcn for the purpogo of enforcing any judgment or order for the pay- ment of any slim to which the said p-ovibions apply except as respects so much then of as the Central Governmrnt or the Reserve Bank, as the case may be, may permit to be paid ; and

(c) for the purpose of considering whether or not to grant F I I C ~ permission, the Central Gov- en ment or the Reserve Bank, as the case may be, may require the perGon entitlrd to the benefit of the judgment or older :-nd the debtor under the judgment or order, to produce snch documents and to give suc11 information as may be speoi- fied in the requirc-ment. (4) Not.withstanding anything in the Negotiable

xXVP of Jnfitruments Act, 188 I , neither the provisions of this, 1881. Act or of any rule, direction or order made thereunder,

nor any condition, whether express or t o be implied having rogard to those provisions, that any payment shall not be made witbllout permission under this Act, shall be deemed to prevent any instrument being o bill of exchange or promissory note. .

22. h'o person shall, when complying with any ordor FeLeab6e- or direction under section 10 or whon making any sp- plicatioll or drclaration to any authority or person for any pnrposo under this Act, give any information or make any ~tatoment whicll ho lrnows or has reason- able cause to beliove to be false, or not true, in any material particular.

m. (I) Whoever contravenes any of tho provisiom Ban&y a d of this Act or of any rule, direction or order made there- prsdnte. under ~ h i ~ l I be punishable with imprisonment for a term wlJch may extend to two years or with iine or .. with both, and any Court trying any such contraven. tion may, if i t thinks fit and i l l ndditionto any sentenoe which i t may impose for such contravention, direct that any currency, security, gold or silver, or goods or other propel t y in respuur, of which the oontravention' has taken place shall be confi~catrd

(2) No Court shall tnko cognisance of any offence punishable under this sectioll or under section 64 of

of lBB'' tho Indian Tncomc3-tax Act, 1922, s s applied by section 19 of this Act, except upon ooinplaiilt in writing made by a person ant-horised in this behalf by the Central Government or the Reservc Bi~nk : @ -*A*

Provided tha t where any such offence is the tin- , travention oEa11y of t.he provisions of this Act or any rub, di) ection or oldel mads thereunder which prohibits the doing of an act aviihout pelmishion, no auch qomplaint shall be made unless the person accused of the offence hab, heen given an oppor%unity of showing tLab.he had? . .quoh permiasion.

k'ovmr to Central

-4o give dimtim

- Poreiglr Exchange B a y ulation 6 AOT Wl[ or IM7)

(3) If the person oommit'f iSg%n offence punishable under this section is s company or other body oorporste, every director, manager, secrettbry, or other oEcer thereof shall, urile~s hr pr.ovcs that tho offcrice was committad without his knowledge or. that hc exercised all due diligerico to pievcnt its commission, be deemed t o be guilty of suoh ufiuoe.

24. Whoro any person is pro~ecuted for contra- vening any provision of this Act or of any rule, direo- tion or ordc?r mado t l l e r e ~ d e r whioh prohibits him from doing an act without permission, the burden of proving that he had the requisite permission shall be on him.

25. For the purposos of this Act the Central Govern. ment m%y from timc to time give to the Reservo Bank suoh general or special di ections as i t thiidis fit, and tlze Reserve Bunk shall, in tho exercise of its funo. tisns under @his Act, comply w i h ally such directiom,

\ 28. No suit, proseoution or other legal proceedings ehsll lie against any. person for anything it1 good faith d o m or intended to bo doile under this Aot or any rule, directim cr order madd thereunder.

27. (1) The Central Government may, by notifios- tisn in the official Gazette, make rules for carrying into effoct the provisions cf this Act.

(2) Without prejudice to the generality of tlhe fmogoi:rg power, suoh rules my-

(a) prescribe forms and the oiroumstanoge of; tlieir use for the purposes of this Act ;

(b) the procedure: t o be followed by authorjsed doaltlers a. :d by pereoille aaypl.~ying for pormipsion to do anything For the doing of whioh permission is iieceswry under this Act ;

(c) provide for any matter whioh is t s be d may be preeoribed under t.hh Act.

ACT Ms. VI1 OF 1947. (Rsasived the assrant of the Governor Qewral on the 11th M w h , 1~7,) AM ~ c t further to m e n d Indian Navy ( D k i p a e ) Aat, 1834.

W HEREAS it ie expedient further to amond the Illdian Navy (Discipline) Act, q984# for the

XXXxv 1934 Of "purpose hereinafter appearing ; I+Y is hcmbjr 9scactsd as f&0WS :-

I. This Act may be called the Indian Navy @is. short e i t k cipble) (Amendment) Act, 1947.

2, For section 90 ofthe Naval Bisciplhe Aot a r ~ Amendment set forth in the First Schedule to the Indian Navy ~ ~ w u ~ ~

29 and 80, (Discipline) Act, 1934, the f o u o ~ n g motion shall be ht xXxm Viot*, 0 , lo9 substituted, namely :- of 1934.

" 90, ( 1 ) I f any person who would not other- Bmvimon re. wise be subject to t l l j ~ Act elltera into an engagement 8pecting

discipline with t l ~ e Calatral Govciment to serve His Majesty- of proone

(a) in a particular ehip, or under engagement

(b) in such particular ship or in suoh ships to eerve mrr as the Offioer Commanding the Indian $3av or MajeaLy. ally officer empowered in this behalf by the Qffiwr Comaanding the Isldiasl Navy, may fkom t h e to time dotemine,

and agrees to become subject to this Act upon enter- ing into the engagement, that pereon shall, so low ae the ongagement remains in force, and notwithstanding that for the time being he may not be mrving in aragil ship, bo subject to this Act, and the provisions of this Act shall apply in relation to that person, as if, wMe subject to this Act, he belonged to His Majesty's Nav~' and were borne on the books of one of His Majesty's ships in commission.

(2) The Central Government may by or& direct that, subject to such exception6 a8 may in particular cases be W e by or on behalf of the Qfffcer Cammanding the Indian Navy, persons of any suoh olae cbs may be specified in the order shcLLl,iwhile subjeot to this A& by virtue of thie ueotion, be deemed t o bo oEms op petty officers, as the earn may b, for the p q o s e s of thifi Act of buch p r o ~ d o m of thia 8333 may b $0

specified; and any auoh order may be varied m revoked by a submquent order,"

3. Casum (ii;) of sub-mctbn (1) of motion 2 of hermbea~ t,Le Ernergelo~y ~ s ~ i d o x b s ((kntinuan~f3) &&nmm8 of mtioa b%8, @Endl be cmitM. hd.Xx 3

x $46.

-

MWA 1 M iid

b

. .. .. : - .. . . .~- . . . . -. , . .;..

. . . .

. . ACT No. IX OF '1 947; [I:%.$#&q ffP 8!.Ra h ~ p a I:i~grs.~tbmm'J

Reoeived the, npserlt of thsQo.vsmor ffeac,ral on the 11th Narolz, 1847.) An Age 48 provide for tho completion of recovery of- the

temporary excise- duty on. ~ugabl~.

HERNB the duty ~f e-,aLe on sugez bviecl by the Sagat (Temporary Excise Duty) Ordinauoe, 1946, oannot bo xxvof 1060

recovered before the of Che mid Ordin~noe ;

B w m ~ t l 0 ~ 9 it is expedient to make provision for tho oom- of the recovery of the stlid duty, and for a oe~ta in incidental

It ie beroby enacted as follows:- may be called the Sugar (Temporary Excise fiho~ti title

end extant.

(2) It extends to the whole of British India.

Tho expiry in due course of ' tho Sugar (Temporary Continutlnoe im Duty) ,Ordiimce, 1046, shall not affect the liability ~%vvi%ioni far.&-

psg tho duty l o d d thereby or the liability to any penalty or ~ ~ ~ f s ~ ~ ~ ' unishment incurred thesounder, and for the purposw of corn- xxv ,f 19 r E .

ting and enforcing the recove) y of tho mid duty and pendtitx3, the provisions of the sdd Ordinmca shd, on ih expiry, continue havq effeat m i f t h e y w m snaobd in &his A&.

J

8. Without p~ejuclice to the provieions of section 64.A of the BEmt of ioog. at of &m& A&, 1030, whee in any esntract for the mle en tort* r on which e duty of excise was levied by tho Sugar Ew& lBaD. Exoiee Duty) Orclinanoe, 1946i the selle~ mas pm- xxv o operation of any law then in fmce from adding b o r

m hhe oontraot price an smounb equivde~~l to the duty s on the eugar, he &all, providd that ho has paid tho said

or that there ivaa inoluded in the price whiok he himself pdd for ugar.m amount equivdent as aforesaid, be entitled to be paid amount:by tho buyer and to sue for and recover sqoh amount.

. .

Price anna 7 or 16d.

[g ACT No. X 1947.

kb [PASSED BY THE INDIAN LEGISLATUI~E~

('eceived the assent of the Gove~nor Geize~al on the 17th March 1947)

&.I Act to continue for a limited period powers to exempt opera- tions affecting ammunition, explosives and h5armmable subs- tances from certain ~estrktions, and to regulate those operations.

% TTTER~EAB it. is a p e d i e ~ t to ccntkx~e fer a Emiecf, peiio; dC ,,era to exempt the loading, unloading, handling, storage and conveyance of ammunition, explosives and idammable subs- tanoes from certain restrictions, and to provide in the interests of safety f o ~ tho regulation of such operations ; I '

It is hereby enacted as follows :-

1. (1) This Act may be called the Explosives (Temporary Pro. short title, oxtent, visions) Act, 1947. -.-- A oommenoemenk and duration

(2) It extends t o the whole of British India ;

Provided that any declaration or order madv or deemed to have been made under section 2 shall apply o d y to the ports of Karachi and Vkagapatarn and to railmays over which ammunition, explo- gives or inflammable substances are carried to or from those ports.

(3) It shall come into force on the 25th day of March 1947, and shall reinaia in force for a period of two years only.

2. (1) The Central Government, if i t considers .it necessary nr pow, i, mspeot expedient so t o do, may, by notification in the official Gazette, of emmunition, declare that such restrictions imposed by or under any law for the Zp:lOble zt- time being in force as may bo specified in the declaration shall not ,

apply t o the loading, unloading, handling, storage or conveyance of ammunition, explosivee or inflammable substances, in suoh ciroumstances as may be so specified.

(2) When a declaration has been made under sub-seotion ( I ) , the Central Government or any authority authorised by it in writing in this behalf may by order make such provision as appears to it to be required in the interests of safety forcegulating the load- ing, udoading, handling, storage and conveyance of ammunition, explosives and inflammabh substances to which the deolaration relates.

3. All declarations and orders made under rule 88 of the Defence Continuanoe of of India Rules or that rule as oontinued in force by the Emergency exhting orders Provisions (Continuance) Ordinance, 1946 (XX of 1946), and in force immediately before the commencement of this Act shall, 50

far as they are not inconsistent with the provisions of this Act, dtontinue in force and be deomed to have been made under the corresponding provision of section 2.

4. If any person contravenes any order made or deemed t o have Penalty been made under sub-section (2) of section 2, he shall be punish. able with irnprisollment for term which may exten$ to m e year, or with fine, or with both.

5. Any declaration or order made or deemed t o have bcan m d e Sevbgs, . under sedtion 2 shall have effect notwithstanding armything incon-

sistent therewith contained in any other law, and no such declaro, - tion or order shall be celled in question in any Court.

Price anna 1 or 14d.

I w Esplosives (Ternpo~.by Provisions) [AOT X OF 19471

Proteotion of aotion taken 8. (1) No suit or other legal proceeding shall] li& against the

Crown for ally damage cau~ed or likely to be oawed by anything in good.faith done or intended to be done under this Act or any declaration or order made or deemed to have been made thereunder.,

(2) No suit, prosecution or other legal proceeding shall lie against any person for anyiihing which is in good f&i% done or intended to be done under t h i ~ Act or any declaration or order made or deemed Cn have hnnn ~n_&rl_n therennder.

AGT No. XI OF 1947. [PASSED DY THE INDIAN .LEGISLATURE]

eceivad the assent of t h e Clovernor General on the 17th -.

ct hrther to amend the Reserve Ban& of India A&, 1934.

HEREAS it is expedient further to amend the ReserveBank of India Act, 1934, for the purposes hereinafter appearing ;

is hereby enscted as f~llows :-

(I) This Act ma,y be called the Reserve Bank of India ndmsnt) Act, 1947. f

It shall come into force on the 1st day of April 1947. . I n section 2 of the Rteserve Bank'of India ~ c t , 1934 (here- er referred to a$ the said Act), clauses (f) to (k) (both inclusive)

I n section 4 of the said Act,-

(a) in sub-scction (2), for the words "Delhi, Madras and Rangoon," the words "Delhi and nfedras," nhall ,be substituted ;

(b) in sub-section (3),- (i) the words "or Burma" and the words "or Burman"

or& "or in Burma, or" shall be

'Burman" shill be

aph and the proviso

ital" the words "such proportions as the Central Board may: the previous approval of the Contra1 Government, determino"

all be substituted.

6. In section 6 of the said Act,-

P - (cc) for the words "Delhi, Rtadrns and Xangoon" the words "Delhi and Madras" shall bc substjtuted ;

& I,,) the words "01 Burma" shall be omitted.

@ . Q In clause ( c ) of sub-scction (I) of section 8 of the .aid Act,--

f (a ) in sub-clause ( i u ) , for the words "one Director" the words

7 3 "two Dn ectors" shall be substrtuted ; \+&

i% (6) sub-clause (2)) shall be omitted.

?: 7. l z ~ section 9 cf the said Act,- <>.

& (, ) in sub-section ( I ) , for the words "five nreas" the words @f "fonr areas" shnll be substituted ; z- I p i b ) in sub-section (71, for the ~rords " one or two per>o?s, as &< 3- tho case may he, " the words " two persons " shall he 3 substituted.

March - -- 1947)

6hoft title and commencement

Amenahclent of section 2, Aot 11 ,of 1934

Amendment of section 4, Act I1 of 1934

~mendment of section 6, A d L% of 1034

Amendmtmt, of section 6, Act UI of 1934

~mendment of eection 6, Aot 3CI of 1934

Amendment of section 0, Aot Ill of 1034 ,

2 Reserve Batzk of I~zdia ( A m e n d ~ e n t ) [ACT XI1

Amendment of 8. I n sub-section (1) of section 10 of the said Act, the words emtion "or Burma", in both places where they occur, ahall be omitted. of 19%.

Ame?dment of a 9. I n sub-section (5) of section 11 of the said Act, for the words eeo~on 11, Aot 11 "the Coorg Legislative Council or the Burma LegislatweJJ the of 1984 words "or the Coorg Legislative CounciI" shall be substituted. .

Amendment of ,sk~~ I n sub-section (4)s of section 15 of the said Act, the words 15* I' "and for the purposes of such lot the Madras and Rangoon registem of 1934 shall be treated as if they comprised one register onlyJ' shall be - oiiii'uted.

4"" Amendment of 131. I n section 17 of %he said Act,- motion 17, Aot 11 of 1834 (1) in clause (1) the words "the Government of Burma, the

Burma Railway Board," shall be omitted ;

(2) in clause (2)-

(a) in sub-clause (a)-

(i) for the words "India or Burma and payable in India or Burma " the words " and payable in India" shall be substituted ;

(ii) tKe words " or a Burma schedu?ed bank " shall be '

omitted ; 4 , -*

(6) in sub-clause (b)- i

\ 4 (i) for the words "either in Indiu or in Burma and payable * I either in Indis. or in Burma " the words "and payable

in India" shall be ubstituted ;

(ii) for the words " a Burma scheduled bank, a pfo- 1

vincial co-operative bank, or a Burma co-operative 1 bank," the words "or a, provincial co-operative shall'be substituted ; 1

(c) in sub-clause (c),- a@$ 7 (i) for the words "either in India or Burma and payable

either in India or Burma" the words "and'fayabl~ , in IndiaJJ shall be substituted;

(ii) the words "or a Burma scheduled bankJJ sha.11 be omitted ;

-- (iii) f o ~ % e words "a Provincial ~ o v e ~ n i e n t or the '

Government of Burma, " the words " or a Provinoial , Government," shall be substituted ;

,3 ) in clause (3),-

(a) in sub-clause (a), the words "and Burma scheduled banks" shall be omitted ;

(6) in sub-clause (b) the words "or in ~ L r m a except with a scheduled bank or a Burma scheduled bank ; and " shall be omitted ;

- (4) in clause (4),-

(a) tke words "Burma scheduled banks," and the words " Burma co-operative banks " shall be omitted ;

(b) in sub-clause (a), the words "or Burma" shall be omit. ted : I

OIF 19471 Rese~ve Bank of India (Amendmelzt) 2

(G) in sub-clause (d), for the words "Burma scheduled bank, provincial co-operative bank or BurmaJ' the words "or provincial " shall be substituted ;

. . ( j ) in clause (5), for the words "~rovincial Governments, the Government of Burma and the Burma Railway Board" the words "and Provincial Governments" shall be substituted ;

' (6) in clause (a), 'for the words "Government, a Prov ncial Government or the Government of Burma" the words "Govern- ment or a Provincial Government" shall b e substituted ;

(7') in clause ( l l ) , the words "or th6 Government of R l u r ~ s " shall be omitted ; %

(8) in clause (Id),-- (a) in the flrst proviso, the words "or Burma" the words

"or a Burma scheduled Bank" and the words " and Burma': ghall be omitted ;

(b) :n the second proviso, the words "and Burma" shall be omitted ;

(9) in clause (15), the words "and the making and issue of Burma notes in acecxdance with the law of Burma" shall be omitted ; \

(10) in clause (16), the words "and the law of Burma" shall be omitted.

12. I n seotion 18 of the said Act,--

(a) the words "or Burman" shall be omitted ;

Amendment of seation 18, Aot Ib of 1934

(b) in clause (I), for the words "bank, a Burma scheduled bank, a provincial co-operative bank or a Burma co- oporktive bank" the words "bank or a provincial co- operative bank" hall be substituted.

18. Sub-section (3) of section 23 of the said Act shall be Amendmentof ! - omitted. / section 23, ~ c t IL i

of 1934 ! I 14. Sub-section (3) of section 26 of the said Act. sha!! be Amendment of

omitted. section 26, Act 11 of 1934

15, I n section 28 of the said Act, the brackets and figure "(1)" Amendment of and sub-section (2) shall be omitted. aection 28, Act 11,

of 1934 16. I n section 29 of the said Act, the words "or Burma notes" Amendment of

shall be omitted. section 29, AC~, 11 of 1938

4 7 . I n sub-section (1) of section 30 oft,he said Act, the words Amendment of "or by or undcr the law of Burma" shall be omitted. section 30, Act II

of 1934 B. I n sub-section (3) of section 33 of the said Act, th6 words Amendment of

"or in Burma" shall be omitted. section 33, A C ~ 11 of 1934

19. Sub-section (3) of section 34 of the said Act shall be Amendmentof omi$tod. - section 34, Act ~ ] t

of 1934 24). I n section 40-of the said Act, for the words "Delhi, Madras Amendmentof

or Rangoon" the words "Delhi or Madras" shall be substituted. f3~2; 40, Act IJ 1

2i. I n section 41 of the said Act, for the words "Delhi, Madras ~mendment of or Rfingoon," the words "Delhi pr Madras," shall be substituted. sec$ion 41, Act 11

of 1934 22. Section 41A of the said Act shall be omitted. Omission of

section 41A, Aot I1 of 1984

B '

-, ; '-. j

4 , Reserve Bank of India (Amendment) [ACT X I OR 19471

Amendment of ' 83. I n section 42 of the said Act,-

seation 421 Aot (a) in sub-section (I) the words "and Burma" shall be omit- of 1934 tecl ;,

(b) in sub-section (2) for clauses (b) to (k) (both inclusive) the following shall be substituted, namely :-

,"(b) tho to,tal amount held in India jn currency notes of the' Government of India and bank notes,

(c ) the amounts held in India in rupee coin and subsidiary coin, respectively,

(d) the amounts of advances made and of bills discounted in Indie, respen,tive!y, - ( e ) the balance held at the Bank,". ,

Amendment of 24. I n section 43 of the said Act, the words "and from Burma meotion 43,Aot 11 soheduled banks under the corresponding provivio~ls of the law of 1934 of Burma" shall be omitted.

Amendment of a. -In section 54 of the said Act, the words "the Government section 64, A O ~ 11 of Bnrma," and the words "Burma co-operative banks", in of 1934 both places where they occur, shall be omitted. Amendment of s. I n the first Schedule to' the said Act,- First Schedule, (a) in entry 11, after the word "Assam," the words "the Act I I of 1934 - Andaman and Nicobar Islands," shall be inserted ;

(b) entry V shall be omitted.

Repeals 27. The following Ordinances are hereby repealed, namely :- (I) The Reserve Bank of India (Temporary Amendment)

I X of 1942 Ordinance, 1942 ; ~TT&"vIII of 1842 (2) The Burma Notes Ordinance, 1942 ;

(3) The Reserve Bank of India (Rangoon Register) ordinance, XLIV of 1942 1942 ;

% _ (4) The Reserve Bank of India (Temporary Amendment,) XIX of 1946 Ordinance, 1945.

[PASSED BY THE ~ D I A N LEGISLATURE] eceived the assent of t he Governor Ge1~eral on t h e 17th March, 1947.)

Bcf to confer for limited period special powers for regulating 6h0 tra'asasport of goocls on railways.

-BEREAS it is expedient to confer, for -a Yv limited period special powers f ~ r regulating the .$ransport of goods on railways ;'

~t is hereby enacted as follows :-

P. ( I I This Act mav be callcd he. Railways-(Trans short title. extent.: .port of ~ o o d s ) ~ c t , 19i7. oommenoe&nt -

and duration (2) It extends to the whole of British India.

\

(3) It shall come into force on the 25th day of .March 1947, and shall remain in .orce fo: one year tonly. e

3. ( 1 ) In this Act,- Intsrpre tahion

( a ) " Chief Commissioner " means the (Chief Commissioner of a Chief Commissioner's Srrovinct! ;

(b) " grains and pulses " meam bajree, barley, beans, black gram, chowlee seeds, chuni , dry cow-peas, dhall, gram, ?arched gram, horse gram, Indian corn, j owwi , kara- mony, khesari, moong2 m u s o o r , mutt, oats, oorid, paddy, peas, raggi, rajgeera, rice (in- cluding beaten or pounded rice), common sago, sun-dried tapioca, -toor and wheat;

( c ) " 'railway administration " has {he meaning assigned to i t in the Indian Rail-

L 890 ways Act, 1890.

(2) For thc purp6ses of this Act the transport of goods shall be deemed to be sponsored only if such &ransport-- -

(a) is required on the mitten demand of, or

(b) is in accordance with any programme of transport d r a n ~ i ~ up in writing by, or

(c) is certified in his bchalf on the con- signment note relating to the goods bv-

%he Central (-2overnrnent, a Pravincial Government, a Chief Commissioner cr the Qover~~ment of an Indian State, or any person anthorised it? mrit'ing in this be- ,

half by any such Gover~nnei!t :is afa:essi& or b3 a Chief q;'o~nmisai~ner

IJrice alz~za 1 .OI. 1&d. , .

I

Railways (Transpo~ t of Goods) [AUT XI1 Power to 3. The Central Government or any person sutho-

lnrised i n this behalf by tho Central Government by regard to the traneportofgoode notificatio:: in the oEcial Gazette may, by general or

bpecial order, direct any railway administration-

(a) to give special facilities or preferance for the transport of any of the goods specitied in the second column of the Schedule, subject to compliance with the conditions, if any, set out in the corresponding entry in the third column of the Schedule, or

(b) to refuse to carry such goods or classes ot goods as may be specified in the order, either absolutely or between places so specified.

Direotiom to be 4. Notwithstanding anything to the contrary - comp]jedwith contained in the Indian Railways Act, 1890, every IX of 1890

rdlway administration shall be bound to comply with , any direction given to i t under section 3.

Protection of 5. NO suit or other legal proceedings shall lie aotion taken against the Crown or any railmy administration or

I any person for any damage oaused or likely to he caused JS

in consequence of any direction issued under section 3 or of the compliance of any railway administration therewith, nor shall any railway administration have any liability, whether under the Indian Railways Act, 1890, or otherwise, by reason only of its cxnpliance IX of 1880 with any such direction.

Power to amend 6. The Central Government may from time to time 'a

80hedule by notification in the official Gazette amend the Sche- d u l e , ~ ~ as to include therein goods of other descriptions or exclude therefrom goods of any doscription or vary 1 in respect of any description of goods the conditions set out in the third column of the Schedule ; and there- 3 upon the Schedule shall have effeot as if i t had been so eqaoted. i

THE SCHEDULE f (flee section 3) 3

! ' ;

Serial No. Description of goods

Conditions for speoital t r w o r t facilities or preference

1 Stores (including medical stores) for relief in When transport is sponsored. times of famine or other emergency.

2 Military or police stores and equipment Ditto. 3 Railway material and stores. . Nil. 4 Material and etorea of the Posts and Telegraphs Nit. - -

Department. 6 Graios and pulse$, wheat products' and flour When trtinsport is sponsored or when

of other grains and pukes, ghee, butter, the goods are oonsigned to railway cooking fats and edible vegetable oils. salt main sho~s. (other 3han hid J salt), sugnr, gur and jhgree,

- copra and coconut.

6 Empty gunnies and other food containers . Ditto, and either when new or on return to filling centres.

7 Oil-seeds and gound nuts, used in the manu- W-hen transport is spokored. facture of edible oils.

Railways (Transport of Goods) 3

Serial Description of goods . No.

Conditions for special transport fmilities or preferenoe

8 CoLtou or woollen piecegoode, blankets, twist Nil. and yarn.

9 The following fuels, namely :- ' 4

(a) Coal and ooke . . , . When despstched fram oollie~iee.

(b) Firewood and charcoal . . . When transport is sponsored.

10 Petroleum and petroleum products . . When consigned by oil companiitir.

11 Empty containers for petroleum and petro- Being new? when consigned to or by oil leum produots. companies, or being used, whe;;

returned to oil oompanies for refilling.

I 12 Cattle food, oattle fodder and manures . . When transport is &ornored.

13 Iron and steel . . . . When consigned from iron or steel worka.

14 Cement . . . When consigned from cement factories,

15 Paper. inoluding newsprint . . When transport is sponsored or when. consigned from paper mills. I

1 ' 16 Mioe . When consigned from mioa mine% I

ACT Noa XlII OF 1947

. (Reoeiaed the assent of the Gouermr Genoral on ihe 1yth Maroh 1947) . -

An Act further to amend the Delhi ~ u g ~ i m 8H72k% A&, IseS, for certain pumeses-

HEREAS it is expedient further to amend the Delhi Muslim Wakfs Act, 1943 (XIIJ of 1943), for tho purposes heroinafter appearing ;

I t is hereby enacted as follows :-

1. short title.--This Act may be called the Delhi & S ~ L Wakfs (Amendment) Act, 1947.

2. Amenarnent 04 section 7, Act XI11 of 1943.-In section 7 of the Delhi Mudim Wakfs Act, 1943 (XI11 of 1943) (hereinaftor referred tb as the said Act), after

p$ub-section (5) the following sub-section shall be added, namely :-

, Is (6) The Majlia may accept the resignation of any of its members and the

vacancy 80 caused shall be sled in the manner provided by seation t 10."

3. Amendment of section 8, Act XIQof 1943.-In sub-section (1) of section 8 of he said Act, the following words shall be added at the end, namely :-

" and may accept the resignation of a Sadr so elected and ele'ct another Sadr in his place."

4. Insertion of new sections79 and 73 in Act XXI of 1943.-After section 71 of 'he said Act the following new sections shall be adqed, namely :-

it%*

6 C 72. Power to summon u:itnesses and produce document^--For the purposes of any enquiry under this Act, the Xilajlis or the Nazir or any perrron authorized by the Majlis in this .behalf shall have the power to summon and enforce the attendance of witnesses including the parties interested and compel the production of documents by the same means, and, so far as may be, in the same manner as is proaided in the case of a Civil Court in the Code of Civil Prooedure, 1908 (V of 1908).

"1. Penalty.--(1) If a mutawalli fails-

{a) to apply for registration of a wakf under section 43,

( b ) to furnish 'statements of particulars or of sccounts or returns as required by this Act,

(c) .to supply information or partioulars as required by the Naj1is;or the Nazir or a person authorized by the Majlis in this behalf,

(a) to allow inspection of wakf properties, accounts, or records, or deeds and documents relating thereto, or to amist inquiries and investigatiolbsr if called upon to do so by the Majlie -or the Nuzis or a perdon authorized by the Majlis,

,(e) to deliver possession of any wakf propel-ty if ordered by tho Majlis or the Court,

(f) to carry out the directions of the Majlis or the Naa;; )r a person autau- rized by the Majlis or the Nazir,

{g ) to pay the fec payable under section 56, IJrlce anne I o r 14d.

i

2 Industrial Disputes [Am l .3 v (h) "Federal Railway " has the same meaning maeoa ' ae in the Government of India Act, 1935 ;

(i) a person shall be deemed to be '' independent " for the purpose of his appointment as the chairman or other member of r? Board, Court or T r i b ~ n d , if h2 i~ unconnected with tho iadustrisl dispute referred to such Board, Court or Tribunal or with any industry directly affected by such dispnto ;

(j) " industry " means any business, trade, under- taking, manufacture or caning of employers and includes ' m y calling, service, employment, handicraft, or indus- trial occupation or avocation of workmen ;

(k) "industrial dispute " means any dispute or difference between employers and employers, or between employers and workmen, or between workmen and workmen, which is connected with the employment or non-employment or the terms of employment or with the conditions of labour, of any person ;

( I ) " lock-out " means the closing of a place of em- ployment, or the suspension of work, 01- the refusal by a n employer to continue to employ any number of persons employed by him ;

(m) "prescribed" means prescribed by rules made under this Acti ; .

(TZ) " public utility service " means-

( i) any railway service ; (i i) any section ol: ail industrial establishmen'c,

on the working of which the safety of %he establish- ment or the workmen employed therein depends ;

(iii) any postal, telegraph or telephone service ; (iv) any industry which supplies power, light

or wakr to the public ; (v) any system of public conservancy or

sanitation ; (wi) any iadustry specified in the Schedule

which the appropriate Government may, if satisfied that publio emergency or public interest so requires, by notiiication in the o%cial Gazette declare to be a public utility service for the purposes of this Act, for such period a s may ha spacified iic the notification :

Provided that the period so specified shall not, in the first instance, exoeed six inon tb but may, by a lika notScation, ba extended from time t o time, by any period not exceeding six months, a t any one time if in the opinion of the appropriate Government public emergenoy or public interest requires suah exten~iion.

(0) " railway oompany " m a n s a railway company PX of 1890. a8 d e h e d in section 3 of the Indian Railway8 Acti, 1898 ;

. , . .

&&) " settlement " means a sekement arrived a t in the, course of eb conciliation promeding ;

, . .

. .

or 19473 fndus t~ ia l Dispute* I . . : . (q) " strike " meai~s a cessatioii of work by a body

of peraone employed in any 'industry acting in combiraa- tion, or a concerted refusal, or a refusal under a comrnw understanding, of any number of persons who are- or have been so employed to contiiiue to work or to accept

(s) " workman " means any person employed (in- cluding an apprentioe) in any industry to do any skilled or unskilZed manual or clerical work for hire or reward and includes, for the purposes of any proceedings under this Act in relation to an industrial dispute, a workman discharged during that dispute, ' but does not include ally person employed i n . the naval, military or air service of the Crown.

m m E R I1

Authorities under this Act

on for promoting the settlenent of

Workn Committee.

Indu~tr ia l Disp%tes [AUP x (3) The ohairman shall be an indepelidenb

person and the other members shall be persons appointed in equal numbers to represent the partiea to the dispde and any person appointed to represent a party ahall be appointed on the recommendation of &hat party :

Provided that, if any party fails to maka a recom- mendation as &foresaid within the prescribed time, the appropriate Government shall appoint suoh persons as it t @ k a fit to represent that party. ,

(4) A BOmd, having the presoribed quorum, may act notwithst&ndiig the sbaenco of the ohairman or any of its members or any vaoanoy in its number :

Provided that if the appropriate Government noti- fies the Board that the services of the chairman or of any other member have ceased to be avail- able, the Board shall not act until a new chairman or member, as the case may be, has been appointed.

6. (1) The appropriate Government may as oocasion a&es by notifiation in the offioial Gazette conetitute a Court of Inquiry for inquiring into any matter appear- ing to be connected with or relevant to cbn industrial m u t e .

(2) A Court may consist of one indopendent person or of suoh number of independent persom as the appro- priate Government may think fit and where a Court oonsists of two or more members, one of them shall be appointed as the cthairmsrz,

(3) A Court, having the presoribed quorum, may act notwithstanding the absence of the ohairman or any of ite members or any v8,canc-y in its number :

Provided that, if the appropriate Government notifies the Court that the service0 of the chairman have oeased to be available, the Court shall not act until p,

new ohairman has been appointed. 7. (1) The appropriate Government mmay con-

stitute one or more Industrial Tribunals for the adjudi- mtion of industrial dispu%es ia acoordmoe with the provisiom of this A&,

(2) A -Tribunal shall consist of suoh number. of members as the appropriate Government thinks fit. Where the Tribunal consists of two or more membersr$ oEe of them sh& be eppobtsd as the chtairmn.

" (3) Every member of' the Wibunel shall be an indoperident person

(a) who is or has been a Judge of a. High Court or a Dintriet Judge, or

(b) is qnalified for appoiritment as a J u a e of a Eigh Court :

Provided that the appointment to a Tribunal of a n y ;lemon not qualified under part (a) shall be ~ a d e in consultatioli with the Eigb Court of the Provinoe>&n whioh the Tribunal has or is intended to have, its umal plttoe of sitting.

' B)P JW73 I.ndzlsd~sia2 Dispute8 5

I 8. (I) If the services of the chairman of a~illinrgofva~anoid I Board or of the chairman or other member of a Court or 1 Ibibunal cease to be available at any time, the

I appropriate Government shall, in the case of a

i ohairman, and may in the case of any other member, t appoint another independent person to fill the vmancy, ! - and the proceedings shall be continued before the Board,

Court or Tribunal so reoonstituted. t (2) Where a Court or Tribunal consisb of one per-'

son only and his services cease to be available the appro- ! priate Government shall appoint another independent, 1 person in his place, and the proceedings s h d be

oontinued before the person so appointed. & 2 (3) Where the services of any member of a Board Q other than the chairman have ceased to be available, 2% h e appropri~te Government shall appoint in the manner P Q

specified in sub-section (3) of section 6 another person ir to take his place, and the proceedings shall be oontinued '3- - v , p s r

before the Board so reconstituted. & 9. No order of the appropriate Government ~ppoint- ~hdi of ordem k .\T 2 r

bunal shall be called in question in any manner. $n k g any person as a member of a Board, Court or Tri- 00-6 $kg a

h'

B; bwd,Oanrt or A,

TFibW. & w

GWAPYTXR III:

k; Bcfevence of Disputes to Boa&, Courks or Tribund g- i' s, - 10. (1 ) \ If any industrial dispute exists or is appree ~ ~ f ~ ~ e of -- hended, the-appropriate Government may: by order in ,$'&tze ;$ writing,l bi OP Tkfbtllld~. ., (c~j refer the dispute to a Board for promoting I

t.i- a settlement thereof ; or L.

I &. ( b ) refer any matter appearing to be oonnected with or relevant to the dispute to a Court for in-

p quiry ; or h (E) refer the dispute to a Tribunal for adjudi- - i L l

li .- oation : @

c-5 q> Provided that where the dispute relates to a publie 1

1

5 ~ . pltility service and a notice under section 22 has been e: *2>

given, the appropriate Government shall, unless it consi- ders that the nobice has been frivolously or vexatiously

1 5:: $f* gy

given or_.that i t would be inexpedient so to do, make a 1 @A,' E, reference undar this sub-section notwithstanding that any

pg other proceedings under thie Act in rmpect of the dia-

-vJ pute may have commenced. e I i

& (2) Where tho parties to an industiirtl diepute g, ! pv appIy in the psssoribed ,manner, whether joint1 g: or separately, for a reference of the di8pute to a Bo.r$ 2, I

Oourt or nibunal, the appropriate Government, if , f%t

tg ~atisfied that the persoils applying represent the majo- ?-"? &- rity of each party, ,shall make the reference accord. .a 4 ingly. 9 >a y - ,(3) Where an industrial dispute has been referred L\

s' ..Am. s fto a Board or Tribunal under this seotion, the appro-

c-

Y: priate Oovernmenh tnqy by order prohibit the conti- % A nuance of any strike orlock-out in connection with suoh F< - '8 r c

dhpute which may be ih\,oxisteiice on the date of the &, refereace. , p* y: @" 1 u ?L

1 B; ?&

;

P~ocedure, powers and dzbtie,~ of Authorif j e ~

11. (I) Conciliation officers, Boards, Courts and Tribunals shall, subject to the provisions of this Act,

' follow such procedure as may be prescribed. (2) A conciliation officer or a member of a Board)

Court or Tribunal may for the purpose of inquiry into any existing or apprehended industrial dispute, after giving r~asonable notice, enter the premises occupied by any establishment to which the dispute relates.

(S) Every Board, Court and Tribunal shall have the same powers as are vested in a civil Court under the Code of Civil Procedure, 1908 , when trying a suit, V of 1008 in respect of the following matters, namely :-

(a) enforcing the attendance of any person and examining him on oath ;

( b ) compelling the production of documents ailti materid objects ;

(c) issuing commissions for the examination of witnesses ;

(d) in respect of such other matters as may be prescribed ;

and every inquiry or investigation by a Board, Court or Tribunal, shall be deemed to he a'judicial proceeding within the meaning of sections 393 and 228 of the Indian Penal Code. XLV of lS6B)

( 4 ) A conciliation officcr may call for and inspeot any document which hc has ground for col~sidering to be relevant to the induskrial dispubr.

(5) With the consent of all partles to the dispute, (I Court or Tribunal may, if i t so thinks fit, appoint one o r more persons as assessors to advise i t in the proceedings,

(6 ) Every conciliation officer and every member of a Board, Court or Tribunal shall be deemed to be a public servant within the mepning of section 21 of the India,n Penal Code. . XEV of 1868

12. (I) Where any industrial dispute exists or is apprehended, the conciliahiori officer may, or where the dispute relates to a public utility ~ervice ahd a notice under section 22 has been given, shall, hold con- ciliation proceedings in the prescribed manner.

(2) The conciliation officer shall, for the purpose of bringing about a settlement of the dispute, witliogt delay inveshigate the dispute and all matters affecting the merits and the right settlement thereof and may do all such things as he thinks fitJ for the purpose of inducing the parties to come to a fair and amicable settlement of thc dispute.

(3) If a settlement of thc dispute or of any of the matters in dispute is arrived at in the course of the oonciliation proceedings the conciliation officer shall send s report tbsreof to the appropriate Government together '

with a memorandum of the settlement signed by the parties to the dispute,

1 or 19471 Iqdustriar Didputes 7 I

(4) If no such settlement is arrgkd at, the con- oiliation officer shall, es soon aa practicable after the i olose of the investigation, send to the appropriate Government a full report sctting forth the steps taken 5 by him f r ascertaining the facts and circumstances relating t the dispute and for bringing about a settle- . merit the1 of, together with a full statement of such facts and ircumstances, and the reasons on account of which, in h 's opinion, a settlement could not be arrived at.

(5) If, on a consideration of the report referred to in sub-section (4, the appropriate Government is satis- fied that there is a case for reference to a Board or Tribunal, i t may make such reference. Where the appropriate Govornment does not make such a refer- ence i t shall record and communicate to the parties oorlcerned its reasons therefor.

--

(6 ) A report under this section shall be submitted within fourteen days of the commenueruent of the conciliation proceedings or within such shorter period

as may be fixed by the appropriate Government. .: 13, (1) Where a diupute has been refel~ed to a ti^^ of ~~~~d

Board under this Act, i t shall be the duty of the Bmrd to endeavour to bring about a settlement of the same and for this purpose the Board shall, in such manner as it

/ thinks fit and without delay, investigate the dispute and all matters affecting the merits and the right settlement thereof and may do all such things as it thinks fit for the purpose of inducing the parties to come to a fair and amicable settlement of the dispute.

(2) If a settlement of the dispute or of any of the matters in dispute is arrived a t in the course of the conciliation proceedings, the Board shall send a report thereof to the appropriate Government together with a memorandum of ihe setklement signed by trhe par- ties to the dispute.

(3) If no such settlement is arrived at, the Board ' shall, as soon as practicr~ble after the close of the in- vestigation, send to the appropriate Government a full report setting forth the proceedings and steps taken by the Board for ascertaining the facts and circumstances relating to the dispute and for bringing about a settlement thereof, together ~ t h a full statement of such facts and circumstances, its findings thereon, the reasons on account of which,

I I

in its opinion, a settlement could not be arrived a t I and its recommendations for the determination of tbe dispute.

(4)' If, on the receipt of a report under sub-section (9) in respect of a dispute relating to a public utility 1

service, the appropriate Government does not make a i reference to z, Tribunal under section 10, it shall record I

and communicate to the parties concerned its reasom therefor.

(5) The Board shall submit its report under thie / set tion within two months of the date of the notice under

L

Iadu [Am XIV section 22 or d t h h such shorter period a may be h e d by the appropriate Government :

Provided that the appropriate Government may from tjme to time ertend the time for the submission of the report by such further periods not exceeding

. two monthe in the aggregate : Provtd& further that the time for the submis

don of the report may be oxtended by euch period eg may be agreed on in writkg by all the parties to the dbpnk.

mtiea ef Boarts. 14. A Court shall inquire into tho mrtt.ters refer- red to i t saud report thereon to the appropriate Govern- ment ordinarily within a period of six months from the aommencemsnt of it8 inquiry. c

htm af %. (1) Where an indust~ial dispute has been 'nib-&. mfemed to a Tribund for adjttdicatim, it t~hall hold

its proomdings e ~ ~ i A o ~ a l y and &all, ass soon as gracticsbb on the conelnsion thefcof, submit, i%a awa>rd to the appropriate Gorormcnt.

-. (2) On receipt of such a w ~ d , the appropriate Qovement 5ha11 by order in m i t i g Qclare the awhrcl to Be binding :

Prodded that where the ap@iopriata Guverment is a party to the dispute and in its opinion it would be inexpedient on publio g o u ~ d s to h e effect to the whole d or any part of the award, it she on the first available opportunity la the award together with the statement P of its reasons or not making a declaration ebs aforesaid before the Legi~la~tive AesembIy of the Province, or where the appropriate Government is the Central Govern- '

ment, before tho Central Legislative Assembly, and shall, as soon as may be, cause to be moved therein a resolution for the consideration of the award ; and the Lg i s la t i~e Assembly may, by its resolution, c o h , -

modify, or reject the award.

(8) On the passing of a reaohtfoii under the provim to sub-section (2), rrnleae the award is usjeoted thereby, the appropriate Government shall by order in writiq declare the award as confirmed or mo8,ified by the resolution, as the case may be, to be binding.

(4) Save as provided in the proviso $0 sub-section (8) of section 19, an award declared to be binding under this section nh@l not be oalled in qnmtion in any manner.

IB. The report of a Board or @ o u t s.nd the award a w d . of a Tribunal shall he in writing and shall be signed by - ,

all the membors of the Board, Court or Tribunal, as the OM? may be :

provided that nothing in t h i s section shall be deem& to prevent any member of tho Board, Cowt or Tribunal from recording a minute of diss~nt fram

:> a report or awsrd from any recommendation made thopin.

. ~~. , . . ~. . . . .. .

~n.dusbvi~.iai llisputts . .

17. The report of a Board ot\.Court .and the a sf a' TPibunal, together with m y minute of di rmorded tiherewith, shall, witbin a period of one monQB. fbom the. date of .its receipt by. the appropriate Govern- rilent, be published in such manner as it- thinks fit.

18. A settlement arrived at in the course. of '

. oak$ion psocedngs under this Act or an awclrd in deolared by the appropriate Government to ba ine; under snb-motion (2). of section 16 shall be b on-

, .(a) all pb iea to the industrial d ispdG .. . ,..,>: . - \b) all other parties summoned to BPG ..

ia the proceedings es parties to the dispute, unlesla 6he Boa.rd or Tribund, as the cab may bs, rscords the opinion that they were so summoned without proper cause ;

,(c) where a party referrod to in clause or clernse ( b ) is ail employer, his heirs, sue- ceBgom or assigns in respect of th6 establishesk to which the dispute temlates ;

(d) .where a party referred tp in clauae (a or clause (t) is composed of workmen, all preone'; who. mere emplog.gd in the esbblishment of pa&, of the esiablishment, aer the oam mccy be, to whieb - .

the disp~lfe relates on the data of tho &pub and dl persons who subsequently become smploy- ed in that; e~tablishmeat or part,.

10. ( I ) .A ?ettlementYkrrived st io the mu eonciliation proceeding under this dct$sha.ll corn

~pexation on suoh date as is agmd'upon by the pax- ; - t h e to the dispub, and if no date is agreed upon, .on .

$he date on which the memorandum of the setblemenk fs: aigned by the parties. to the dispute.

(2) Such settlement shall be binding for such period . , is agreed upon by the parties, and if no suoh period

is agreed upon, for ta period of sir months, and ebdl ,

wntinue to be binding on the parties after tho expiry d the period aaresaid, until the eq i ry of two montha , 2

kaom the date on- which a notice in writing of an inten- $ion to terminate thesettlement is given by one of $Be gaz%ies to the other party or parties to the. ~let~lement.

, - (3) award declared by the appropriab Govern- ment wder section .I5 . to Be biu&ng s h d dome h&:

- qeratian on such date as may be specified by the ' . , .appropriate Government and &dl remabin in operation

, ' , {QE such perio.d, not exceeding one ysar, .as may be fixed by that Government : , ,

Ihvided that if, of its o m motion or on $he %?l?Gcati0n of any pasty. bolmd by the award,

QXo~Wnm6n6 considersthat $here hag been ,a -Inabrial h n g e iira the ciscurhat~no6s on w3ich the . ' ' db~wa ~ ~ ~ . b a l g B d , it may reftr the a ~ & r d t o 8. Tribuml

$ C J ~ odecision whether or not the award shou~d, by rpa- -son of such change ceases h be ia operrttioo, hefqre the

, . . . . .

~ . . . . . . ,

Industrial Dispute's . [AUQ.:'IS%

expiry of the period ao fixed, and the period of operation o f the award should be determined by the decision . ,

of the tribt~nal. on suoh referenae. . . 20. ( I ) A conciliation proceedixig shall be deemed

and oonolueion ' t o -have commenced on the date on which a notice Of '*- , of atrike or lock-out under section 22 is received by the

conciliation officer or on .the date of the order rsferring the dispute to a Board, as the case may be.

(2) A conciliation proceeding shall be deemed to have concluded-

(a) where a settlement is arrived -at , when a memorandum of the settlement is signed by the parties to the dispute ;

( ( b ) where no settlement is arrived at, when the report of the conciliation officer is received by the a.ppropriate Govermeilt or whon the report of the Board is published under section 19, as the case may be, or

(c) when a reference is made to:a Court or ;,- . Tribunal under section 10 during the pendency ' 1

of. conciliation proceedings. . .

(3) Proceedings before a Tribuna,l ahall be deemed $0 have commenced on the date of- the reference of i

,. .- .'.~ a dispute for adjudication and such proceedings shall , ?, q<

I i

' . :, be deemed to have concluded @en the award is pub- ?I . Xshed by the appropriate Government under ~ec t ion . .:g-,J ,,

.p.. l? ,or where aprtward has been laid before the pegisla- 5;. , .$ 92 tive Assembl~>under the proviso to sub-sec$iqn (2) of ,' . &'.:"

, ;,$ section Ip, when the resplution of the Z e g i ~ l a ~ t i ~ s : ' i? TT . . - - - &$emblf,%hereon is passed.2 -.- , . . a d

:i; .:;

C&eh metfrers 21. There shall not be included in any report or - award under this Act any information obtained by a conciliation officer, Board, Court or Tribunal in the . . .

course of any investigation or inquiry as to a irade union or as to any individual business (~he the r carried on by a person, &-m or company) which is not avail-. able otherwise than through the evidence given be- fore suoh officer, Bo,wd, Cowt or Tribunai, if the trade union, person, firm or company, in question has made '

request in writing to the conciliation officer, Board, Comt or Tribunal, as the case ma,y be, that such infor- mation shall be treated as confidential ; nor shall auoh conciliation officer or any individual member of the Board, Court or Tribunal or any person present at-.or concerned in the proceedings disclose any such infor- ' mntion without the consent in writing of the sedre- tary of the trade imion or the peraon, firm or corn-

' pany in question, a.s the case may be :

Provided that nothing cont,ained in this sec shall apply to a ' diqclosure of any such inform

- for the purposes of a prosecution under section 1 the Indian Psnal Corle.

. . , .. ,.

Industrial Disputes

CHAPTER V

Strikes and lock-o&

%B. ( I ) NO person omployed in a publio u t a t y Prohibition of ~ervice shall go on strike in breach of contract- strikes and look-outs.

(a) without giving to the employer notice of strike, as hereinafter provided, within six weeks before striking ; or

( b ) within fourteen days of giving uuch notice ; or

(e) before the expiry of the date of strik9 specified in any such notice au aforesaid; or

(d) -during the pendency of any conciliation proceedings bofore a conciliation officer and seven days after the conclusion of such proceedings.

(2) No employer carryirig on any public utility service shall lock-out any of his morkmen-

(a) without giving them notice of lock-out as hereinafter pravided, within six weelse before locking out ; or

, ( b ) within fourteen days of giving suoh notice ; or

(e) before tihe oxpiry of the date of lock- out specified in any such notioe as aforesaid ; or

( d ) during the pendenoy of m y oonoilia%ion promdings before a oonoiliation officer and seven days after the conolusion of such proceedingy.

(3) The notice of lock-out/ or strike uncler this section shall not be necessary where thorn is already in existence a strike or, as the oaqe may be, look-out in the public utility sorvico, but the employer ahall send intimation of such lock-out or strike on the day on which it ie declared, to euch authority as may be specified by the appropriate Government eithor gens- rally or for a particular area. or for a, partioulas class of public utility se~~vicos.

(4) The notice of strike' referrod to in sub-sootion (2) shall be gigen by such numhor of persons to suoh person or persons and in suoh manner m may be prescribed.

(5) m e notice of look-out referroc! to in aub-seo- tion (2) she!l be given in such mannor 8s may be pres- cribod.

, (G) If on any day an employer receives from any persons employed by him any such notices a5 are re. ferred to in sub-sootion (1) or give^ to any persoas em- ployed by him any suoh notices assre referred to in uub- section (Z ) , he shaii within five days thereof report to the appropriate Government or to such author::g as that Government may prescribe the number of fiuola noticles reoeived or given on that do.?

I~zdzast9ical Dieputaa

General prohibi- : . No workman who is employed in m y in- tion Of s t r i b dustrial establishment shall go on strike in breach of and 'ock-outs. con~ract and no employer of m y such workman

[shall deolare a look-out- k (a) (luring the pendonay of conciliation pro-

ceedings before ra. Board and ¶even days a h r the conolusion of suoh proceedings ;

(b) during the pendenoy of proceedings before a Tribunal and two months afwr the conolu- sion of suoh promdings ; or

(c) during any period i4 which a settlement or award is in ogertafion, in respeot of any of Bho matters covered by the settlement or award.

. , Illegal strikes and 4 24. (1) A strike or a look-out shdl bo illogol if-

Iook-wta. (i) it is comenoed or deolared in aontmveal- tion of ~ectiorr 22 or motion 23 ; or

(ii) it is aon%inued in oon$saveniiion of s n ordm mAdo under sub&ioxi (8) of aeotion I0 i (2) Where a dzike or lo&-out in pmxumoe of an

inciustrid dispute hss already _oammenoed and ia in ox- istenoe at the time of the ~eferonm of the dirrpiab to a Board, or Tribuml, the cont,inuctnca of suoh strike or look-out fihll no$ be deemed to be illogal, provided t h ~ t P I U O ~ strike or lock-out waa not at itfs comrrmenoement h wn6ravention of tho provision8 of this Act or the Qinuanse %hemof :vaa not prohibited under sub-see (3) of motion 10. 4

(8) A look-out declai-ed in consequence of an illegal strike or a - shrike doclared in consequence of rtn J.

illegal I O ~ ~ O E € ~ siill izot bo deemed to Bo illgal. \% :I r~hhibition d 2%. No person e h d kncw ingly expend or apply any fiamoidaidIro money ~-a d h t furtheranoe or support of my illegal

st*kw strike or Iock-out. ~Pook-€Hlts.

: c w m e n v ~ I

I

Penalty for illegal 26. (1) Arly workman who commences, continues 1 dtrilse~ end or;'othermiso aots in furtherawe of, s strike, whioh is I kokauts. illegal under this Act, s h l l be punishable with im.

priaonment for a term which may extond to one month, or wit11 h e , whioh m y exbond to My wpsee, or with both. i (2) Any employer who comences, continues, or otherwise auts in furtherancs of a lock-o~xt which ie -

i l l e~d under t b Aot, bid be punishable with imprison- ment for e %elm which may exhnd to one month, or with - fino ahioh may extend to one t,housand mpeea, or with both.

,penalty for . 27. Any person who instigates or incite&? others -4nnfigaticmn; eke t~ +,ah part k, or otheirwisc acts in, fiirt!l8r&noe of,

a striko or look-out whioh ia illegal under this bot, fihd be punishable with impriaoament for a, term whioh may eextetld to uix month^, or with fine whiah may exbnd to one thonsa,nd rupcms, OF with boBh.

Industrial DZeputao 1%

2$. Any person who knowingly expends or applies Penalty for givini m y money in direot fupthe~moo or support of any ~ e ~ ~ $ t ~ 2; illegal trike or look-out shall be punishable with impri- lock.mte. aonment for ca term whioh may extead to six months, or with fine which may extend to one thousand rupeea, or with both.

29. If any person oommits a, breaoh of any term Pesaltyfor b r e ~ b of any settlement or award whioh is binding on him tor under this l o t , he shall on his first aonviotion there- for be punishable with fine whioh may extend to two hundred rupees and in the even@ of a seoond or subse- quent conviotion, with fine whioh m8y extend to five hundred mpeee.

30. Bny person who wilfully disoloses any such in- Penalty for dis. formation as L referred to in amtion 21 in oontrsven- o l d & ; oonfideatiok tion of the provisions of that section shall, on oorn- i*mmation.- p b t made by or on behalf of the trade union or individual business affeoted, be punishable with imprisonment for a term which may extend to six months, or with h e which may extend to one thousand

*

rupees, or with both, e--

81. (1) Any employer who contravenes the pruvi- p e d t ~ for'other eions of section 33 shall be punishable with imprisonment offsncea.

-

for a term which may extend to six months, or with fine e

which may extend t,o one thousand rupees, or with both

(2) Whoever contra~enes m y of the provisions of this Act or any rule made thereunder s h d , if no other penalty is elsewhere provided by or under this dot for su& oontravention, be punishable with h e whioh may extend to one h u n M rupees.

82. Where EL person oommitting an offence under oEenoa bfcom- 1

this Act is a oompany, or other body corporate, or peniessetO. an assooiation of persons (whether incorporated or uot), eveyiy director, mneger, seoretary, agent or other officer or person ooncerned with the management thermf shall, unloss he proves that the offenoe was committed without his knowledge or consent, be deemed to be guilty of suoh offence.

33. No employer shdl during the pendenoy of conditiorns of any conciliation proceedings or prooeodings before ~ ~ ~ ~ $ ~ & e d a Tribunal, in respeot of any industrial dispute, alter dm& pndenoy to the prejudice of the workmen oonoerned in suoh of p~ooeedinp. , dispute, the conditions of service applicable to them 4.

immediately before the oornrnencelnent of suoh pro- , cw-ediugs, nor, save with the express permission in writing

of tihe conciliation officer, Board or Tribunal, as tho case may be, shall he during the pendency of such proceedings, diaohage, dismiss, or othermse punish any such workmen, except for misconduot ~ o t oomeo- , ted with the dispute.

$9 Industrial Disputes FA= X V Cognhnoe of 34. (1) No Court shall- take cognizanos of m y offenoee. offence punishable under this Aot or of the abetment

of any such offence, Nave on complaint made by OF- " under the authority of the appropriate Government. (2) No Court inferior to that of a Presidency

Magistrate or a Magi~trate ofthe first class shall try any offonce punishable under this Act.

Psoteotion of 25. (I) No person refufusing to take part or to con- pemns. tinue to take part in any trike or lock-out which is

illegal under this Act shall, by reason of such refusal or by reason of any action taken by him under this section, be subject to expulsion from any trade union or society, or to any fine or penalty, or to deprivation of a r y righ r. or benefit, to whicb he or his legal represen- tat ive~ would otherwise be entitled, or be liable to be placed in any respect, either directly or indirectly, under any di~ability or at any disadvantage ar: com- pared with other members of the union or society, anything to the contrary in the rules of trade cnion or society notwithstanding.

(2) Nothing in the rules of a trade union or sooiety requiring the settlement of disputes in any mannor shall apply to any proceeding for enforcing any right or exemption secured bythis section, and in any suob prooeeding the Civil Court may, in lieu of ordering ' a person who has been expelled from memberehip of a trade union or ~ociety to be restored to membership, order that he be paid out of the funds of %he trade union or society such sum by way of compensation or damages as that Court thinks juct.

Representseion of 38. (1) A workman who is a party to ao izdusbrial partias. di~pute shall be entitled to be represented in any pro- csedhgs under this Act by an officer of a registered trde union, and any employer w h ~ is a party to &n indus- trial dispute shall be entitled to be represented in any sucb proceedings by an office1 of an assocjation of employers.

(2) No party to an industrial dispute shall be en- titled to be represented by a legal practitioner in any conciliation prooeedings under this Act.

(3) A party to an industrial dispute may be repre- sented by a legal practitioner in any proceedings before a Court or Tribunal*

Protwtion of >/ 87. No suit, prosecution or other legal proceeding 8otio~taken ehall lie against any- person ,for anything which is in under the Aot. good faith done or intended to be done in pursuance of

this Act or any rules made thereunder.

powor to make 38. (I) The appropriate Government may, subject ~ulea. b the cond-ition of previous publication, make rules for

the purpose of giving effect to the provisions of this Act.

(2) In partioulas and wiehout prejudice to t,he generality of the foregoing power, such rules may provide for all or any of the following matters, namely :-

(a) the powers and procedure of conciliation officers, Boards, Courts and Tribunals inoluding rules as to the summoning of witnsges, the product

ti& of doouments relevant to the subject-m~tbr \

of an inquiry or investigation, the number of meme

I bers neoessary to form a quorum and the manner of submission of reports and awards ;

(b) the constitution and functions of and the

i illling of vacancies in Works Committees, ~ ~ n d the procedure to be followed by ~ u c h Gommitteev in

I the discharge of their duties ;

t (a) the allo~anoes a,dmissible to members of , i' Courts, Boards, and Tribunals and to assessors and k witnesses ; I

1 (d) the ministerial establishment which may i" be allotted to a, Court, Board or Tribunal and the I salaries and allowances payable to members of

such establishments ; -

(e) the manner 'in which and the persons by itud to whom notice of strike or look-out may be given and the manner in whioh suoh notices shalI be communicated ;

If) the conditions subject to which parties may be represented. by legal practitioners in proceedings under this Act before a Court or Tribunal ;

(g) any other matter whioh is to be or may be -

prescribed.

(3) Rules made under :his secMon may provide that a contravention thereof shall be wiiishabie with h e not exceeding fifty rupees.

39. The appropriate Government may by order E)elega~iorr.of direct that 'its power under seotion 3 shall, in such power. c~oumstances and under such oonditions, if any, as may bespecified in tho order, be exercised by any oEcer or authority subordinate to t b 6 Government.

4B)..The Trade Disputes Aot, 1929, is hereby re- &pealof 4Aob VIf peded. roae. ----

THE SCHEDULE b, ": Industries which may be declared to be public utility f services under sub-clause (vi) of clause (n) of section 2.

I. Transport (other thaw railways) for the carriage of passengers or goods, -by land, water or air.

. 2 . Coal.

3. Cobton textiles.

4. FoodstuEfs.

6, PPOU and steel.

L & k @

ACT No. XV OF 1947 & [PASSED BY THE INDIAN LEGISLATURE]

B, (Recsived the asseat of the G ~ V B I ~ ~ O Y Genma1 o n the 20th Match, 1947.). Bir

Act 40 enable duties'in connection with vital services to be mposed in anemergency on the W m d Forms of the Grown.

EAS it is expedient to enable duties in ' connection vital services to be imposed in an emergency on the

es ,(Emergency shorttitle extent.

cation in the emerge no^ dutiet- o be a service of Of Armed Foioeas-

xXXIT7 of 1034

ecified in the declaration; and every such, command shall be - to be a lawf~~l command within the moaning and. for the

s of the said Acts. September, 1946 Valiidation of. person referred ~ez",~~, '1

o in - sub-section (2) of section 2 by any superior officer in relation nt upon or in connection with any such service as

ernment 'may, by notification in the official Gazette, behalf, shall be deemed to have been a lawful

in the meaning and for the purposes of the Acts o in that sub-section, so however that no such person

e punished by reason only of his not having obeyed any

ACT No, XVI OF 1947 . [PASSED BY THE' INDIAN LEGJSLATURE~

(Received the assent of t77e Governor General on the 20th A/larch, 1947.)

An act to provide for the conti~uance of certain provisions of the Defence of India Rules relating to tho control of trgding with States, rand persons aildl firms belonging to States 5,t war with His Majesiy, ar d the cvsQca'y of the prcperly loellorging to

them. ---rV--- W m $ k is expedient to provide for the continuance of

certain provisions of the Defence, of India Rules relating t o the co~itrol of trading with States, a rd percons and firms belongirg to States at ~ a r ~ 9 t h Bis Majesty, ar.d the custody of the property

belonging to them ;

It is hereby enacted as follows :-

1. (I) This Act may be called the Trading with the Enemy Short title, e x t d {Continuance of Emergency Provisions) Act, 1947. andl C O ~ M ~ ~ C W

ment. (2) It ehends to the whole of British India, and applies also

to British subjects and servants of the Crown in any part of India,, and to Briti5h subjects who are domiciled in any part of India, wherever they may be.

(3) It shall come into force on the 26th day of March, 1947. 9. (1) Notwithstanding the expiry of the Defence of India Continuance of

Aot, 1939, and the Emergency Provisions (Continuance) cerk.4 emerg-ozp C)rdinance, 1946 - provlslom.

XXXV of 1989. (a) the provisions of the Defence of India Rules mentioned XX lo*'.

in the first column of the Schedule t o this Act shall con- tinue in force, and shall have effect subject to the modi- fications specified in the second column thereof;

(b ) any order or other instrument made or deemed to be made under or in pursuance of any of the said provisions and in force immediately before the commencement of this Act shall continue in force so far as consistent I with the provisions as continued in force by this section I and be deemed to be made under or in pursuance of the provisions so continued in force.

(2) The references in sub-section (I) t o the Defence of Inditi Rules aha11 be construed as referenoes to those Rules as modified I

'and continued in force by the Emergenoy Provisions (Continuance) Ordinance, 1946. I**c. XX of 1948.

3. The provisions_ of the Defence of India Rules as continued Effmt of rul- jn force by section 2 and all orders made or deemed to be made $ i ~ l ; ~ ~ ~ i " o n t

+ such provisions shall have effect notwithstanding anything ,,,hmw, inconsistent therewith contained in any enactment other than this Act or in any instrument having effect by virtue of any enactment other than this Act.

4. (1) The Central Government may by order direct that Deleg8tiQna any power or duty which by or under any of the provisions as con- tinued in force by section 2 is conferred or, imposed upon the Central Government, shall, in such circumstances and under suoh oonditions, if any, as may be specified in the direction, be exercised o~ discharged by any officer or authority subordinate to thut aa9pernment or by any other authority. ' _ -

I . P ~ i c e anna 1 or J&d. 10

L

..: . . ,- , .<< .. gr.

. .

m4b the E n e m y (Continuance of Emergency Prouisions) [AOT XV@

(2) All orders delegating any power or duty conferred or imposed by any of the provisions continued in force by section 2 made by the Central Government before the commencement of this Act and in force immediately before such commencement, shall continue in force and be,deemed to be made by t,he Centrak Government under this s ction.

Seivinga ee to 5. (1) No order made or decincd to bc made in exeroise of ordem: ' any pourer conferred by or under apy of the provisions continued

in force by section 2 shall be called in question in any court. (2) Where an order ,purports to have been made and signea

by any authority in exercise of any power conferred bp or under any of the aforesaid provisions, a court shall, within the mean-

1 of 1872 ing of the Indian Evidence Act, 1872, presume that such order was so made by thkt authority.

Pro+oth of 8. (1) No suit, prosecution or other legal proceeding shall aohon taken lie against any person for anything which is in good faith done utrdar d m . or intended to be done in pursuance of any of the provisions con-

tinued in force by section 2 or any order made of. deemed to b e made thereunder.

'(2) No suit or other legal proceeding shall ue against the Crown for any damage caused or likely to be caused by anything in good faith done or intended to be done in pursuance of anyjof the provisions continued in force by section 2 or any order made or dmmed to be made thereunder.

--- THE SCHEDULE

8

(See section 2) I I

Provisions or tne Derence of India Rules continued in force. I - I

Number and title of Rule NodSoeition 1 ! I

v -------- -- I

1.-Short title . 2.-Definitions : . : Clause ii') shall ba

omitted.

3.-Interpretation . . Sub-rule (3) shall be omitted.

4.-Saving . . . . . 6.-Non-compliance with these rules or orders

made thereunder. 07.-Dehition . . . . . 08.-Prohibition of trading with the enemy . 89.-Control of rights, etc., in respect of trading

with the enemy. 100.-Power to appoint Contrgllers, etc., of Enemy

Trading. 100A.-Powers of Controllers, etc., of Enemy Trad-

ing. 101A.-Penalty for failure to comply with orders of . ..*

Con,rollers, etc. ... 103.-Definitions . . . 104.-Prohibition of trade with enemy firms and ...

purchase of enemy currency. ... 106.-Eower .to appoint Controllors, etc., of enemy firms.

. 0@ 1947.1 Trading with the E n e m y (Cont inuance of E m e ~ . g e n c y P r ~ v w f

Number and title of Rule

. .,.

69 LD-30-7.87-4,500,

. . - . ~. ~

ACT No. XVII OF 1947 [PASSXD BY T H E INDIAN LEGISLATTICE]

Received the asselzt of the Gove~nor Gene~al o n the 24th A ~ I L ~ B X , 3@&2.) kPn Act to provide for the continuance of oertais

emsrgency poWers in relaiion to roqulitioned laad. . .

S i t is expedient to provide, in relation to .-

land whioh, when the Defence of India Act, 1939, expired, was subjcct t o any requisition effected under . .?

rules made under that Act, for the continuance of certain powers theret,ofore exercisable under the said Aot or the said rules :

AXD WHEREAS the Reqnisitioned Land (Contiiiuance of 1946 of Powers) Ordinance, 1945, provided for the oonti-

r:.~~snce of such powers, as the Indian Legislature w m not in msuion :

- AXD WKER,EAS t,he Indian Legislature hhs been y soction 3 of the I~ldia (Central Govern-

islature) Act,, 1946, t o make laws with matters wfo~~esaic! ;

It i s hereby eilactcd as fdllom :-

1. (I) This Act ma,y be odl lec l ths Requisitioned ~ h o ~ & i b l e ; e t i m d ( C ' ~ i i t ~ l a . n c ~ of I'owers) Act, 194'7. and duretioh.

(2) It i x t x d s to the w~o le ' of British India.

(3) It shall oease to ha,v@ effeot onthe expirationof the pe:riod mentioned in section 4 of the India (Central . .

d 10 Gooenamen% and Legisleture) Act, 1946, except as 0 0 39 rrlspects things done or omitted t o he done before the

oxpiration ,thereofr and section 6 of the General Clauses 4

897 Act, 18@# &all a,pply npon. the expiry of this Act as if it had then been ~ ~ p e a l e d by a Central Act, .

i . J

2. In this Act, unless there is anything repugnant w&tdoDB. 1 in the subject or context,--

( I ) *# appropriate Government " means, in relation ' t o any requisitioned land,the Central or Rovihcid

Government by which or under the authority of which t,he land has bee11 requisitioned ;

(2) ' b 0rdkrtnc.e " means the Requisitioned Land 1944 (Colitifiuance of Powers) Ordinance, 1946 ;

(3) '' Pro&oial Coverni-nent" meaas, in relation to a &ief Commissioner9s Province, the Chief Commis-

I /

(4) '# requisitioned la id " means immovable proper- -- I ty mGch at tho, commencement of this Aot is' subject t o a.ny requioition-effected under the rules made under the Dofence of India Act, 1939.

. . Price anna I or l i d . j.

Reqzflsifznn rd 1,und (( 'oi~tznuar~ce o f Powers) &lam xw F ' g* "&nth- of 8. Notwithstanding the expiration of the Defence of

r q a - , India Act, 1939, and the rules mado thereunder and the XXXV of ir' I repeal of the Ordinance, all requisitioned lands shall lD3& $ continue to be subject to requisition until the expiry of ; I this Act and the appropriate Government may use or

k% deal with any requisitioned land in such manner as

5% may appear to i t t o ba expedient :

2 ' Provided that thc appropriate Governmont may ab r any time release from requisitio~l any roqui~itioned g land.

f W & a e e h 4. (1) Where any requisitioned land is to be relcased ssguisition. from requisition, the appropriate Governmcnt may,

after making such inqyiry, if any, as i t considers neces- sary, specify by order in writing the pcrson to whom possession of the land shall be given.

(2) The delivery of possession of the requisitioned land to the person specified in an order made under sub- mction ( I ) shall be a f d l discharge of the Government from all liability in respect of such delivery, but shall not prejudice any rights in respect of the !sad whigh any other person may be entitled by due process of law to enforce against the persoil t o whom possession of the land is so delivered.

(3) Where +he person to whom possession of ally re- quisitioned land is to be given cannot be found axid has I

no agmt or &hey person empowered to accept d.elivery 1 on his behalf, the appropriate Govcrnruent shall cause l a notice declaring that the land is rclcased from re- quisition to be affixed on some conspicuous part of the land and publish the notice in the official Gaette.

( 4 ) Wnen a notice referrcd to in sub-section (8) is published in the official Gazette, the land specificd in suoh notice shall cease to be subject to requisition on and from the date of such pt~blication and be deemed to have bacn clalivered to the person entitled to possession thereof; and t'ne Governm~nt shall not bc liable for any compensation or other claim ic respect of the land for any period aftor the said date.

Bower to ~oquire , 5. (1) Subject, t o the provisions of sub-seotion (3), the ffqdsitioned land. appropriate Government may, at any time when any

requisitioned land continues to be subject t o rsquisitisn under section 3, acquire such lancl by publishing in the official Gazette a notice to the effect that such Government has decided to acquire such land in pursuance of this section.

(2) Whcn a notice as aforaaid is published in the official Gazette, the requisitioned land, shall on and from tho beginning of the day on which the notice is so pub- lished, vest absolutely in the appropriate Government free from all encumbrances and the period of requisition of such land shall end.

(3) No requisitioned land shall bc acquired under this motion except in the following circumstances, namely :-

(a) where any works have during the period of rcquiirit;o~i been conttructcd an, in or over the

3F 1947.1 Requisitioned Land (C'ontinuanc'e of Powste)

land wholly or partly a t the expense of Government and the appropriate Goverllmont decides that the value of, or the right to use, such works should be preserved or secired for the purposes of Govern- ment ; or

(b) where the cost of restoring the land to its aondition a t the time of its requisition would, in the determination of the appropriate Government, be excessive having regard to the value of the land at that time and the owner declines to accept the release from requisition of the land without pay- ment of compemation from Governmelit. (4) Auy decision or determination of the appro-

priate Government under sub-section (3) shall be Snal, and shall not be oalled in question in any Court.

(5) For the purposes of clause (a) of sub-section (3) "works" includes buildings, structures and improvements of every description.

6. (1) Iii respect of the cor~ttinued subjection of Payment d aom, requisitioned land t o requisition under this Aot or the pemdoa. :@rdir?ance, coxpeasstior, shall be dekermi~ied ard paid in acoordance with -the provisions of section 19 of the Befenca of LrGa Act, 1939, and of the rules. made xxxv & 4herounder :

p. , ot -. lded that all. a.greements and awards under the 9P . ULU T section ill respect of the payment of compensation for the period of requisition before the expiry of the said Act shall co:ltinuo to be in force and shall apply to ..the payment of compensation. for the period of requisition .after such expiry.

(2) 111, re3pect of aixy acquisition of requisitioned lalid under this Aci? or the Ordinance, the amount of .aompiisation payable shall be such sum as would be sufficie:lt to purchase at the market rate prevailing on tihe date of the notice under section 5 a piece of land equai in area to, and situated within a distailce of three miles from, the acq-iii~ed land, and suitable for th3 s m e use as that t o which the acquired land was being put immediately before the date of its requisition, or a sum equivalent t o twice the market value of the acquired Jand on the date of its requisition, whiohever iis less ; and suoh amounh shall be determined and paid in dtccordanoe with the prooedure set out in the aforesaid eectioii 19 and the rules made thereunder.

\ (3) For the purposes of sub-geotion (I) all the provisions of the aforesaid section 19 and of the rules made thereunder, and for the purposes of sub-seobion (2) such of those provisions as relate to matters of pro- cedure, shall be deemed to be continuing in force.

7. (I) The appropriate Government may, withPoww4o a o view t o carrying out the purposes of sections 3 to 6 , i d m W a by order require any person to furnish t o auoh authority d h ~ may be specified in the order suoh information in his possession relating to any requisitioned land ss may bo speoified.

* Requisitiobzed Land (Continuance of Powers) [ACT SYII OF 19473

(2) Every person required to furnish such informa- tion as is referred to in sub-section (1) shall be deemed to be legally b o h d to do so within the mealzing of sections 176 and 177 of the Indian Penal Co-le. xLV of 1860

~ e ~ e g e t i n of 8. The Central Govnrnmellt ar any Provincial faM,tions Government may, by order notified in the oflioial

Gazette, direct that any pawer conferred or any duty imposed on it by this Act shall, in such circumstances and under such conditions, if apy, as may be speci- Bed in the direction, be exercised or discharged by such officer as may be so specified.

%

ppotea~onofaotion 9. (1) NO suit, prosecutioia or other legal pro- w~ under the coeding shall lie against any persoil for allything which Aet. is in good faith done or intended to be done in pnr-

suanco of this Act or any order mado thereunder.

(2) No suit or other logal proceeding shall lie again$$ the Crown for any damage- caused or likely to be caused by anything in good faith dono or inton- ded to be dono in pursuance of this Act or any order mado thereunder.

-peel of Ord. lid). The Requisitioned L m d (Continuanoe of XltX of 184.6. Powers) Ordinance, 1946, is hereby repoaled ; a l ~ d

saything dona in exarcise of any PGWm coilforred by or uilder the said Ordinance shall bs deemed to have been done in exercise of powergconforred by or under this Act, as if bhis Act had commenced on the 1s t day of October, 1946.

ACT No. XYIII tr [PASSED BY THE INDIAF LEGISLATURE] t I (Received the asselzl o/ lhe Gove7~1zor G~ize i~al 01% the 24th Mwch, 1947.) rL

An Act to aontinuc for a limited &iod powers to prohibit o r k, control imports and exports

B

b*- H'EHEAS it Ss expedient to coriti~lue for a limited period polvers to prohibit, restrict or otherwise control imports into

$- and exports from Brihish India ; k . -. It is hereby enacted as follows :- k+ @ - 1.. (1 ) This Act may be called the Irnpor,s and Export"brt title, extents L (Control) Act, 1947. commenoement

and duration. f g (2 ) I t extends to the whole of '~ritish India. ' e (3) I t shall come inio force on the 25th day of March, 19479

: and shs,Il remain in forcepr a period of three years only., t I k 2. In t h i ~ Act,- \ I aterpretation. $ 5

(a) " Customs-collector " meanfi a Customs-collector VIIl 1818, as defined in the Soa Customs Act, 1878, or aCoUector

i

: of Land Customs appointed under the Land Customs Act, XIXof 1924. - 1924 ;

5. i (b) " import " and " export " mean respectively i bringing into, and taking out of, British India by seq, land , I'-

or air ;

i\ (c) " oEcer of Customs " means an officer of Customs

appointed under the Sea Customs Act, 1878, oy &Land F - Customs QEcer appofnt,ed under the Land Customs Act, I. p 1924. C f

3. ( I ) The Central Government may, by order published in J?owm t o prohibit the official Gazette, make provision for prohibiting, restrioting or ~ ~ z ~ ~ ~ ~ r t s

F otherwise controlling, in all cases or in specified classes of oases, -

2, and subject to such exception^, if any, as may be made hy or ; under the order,- % - (a) the import, export, carrirge coastwise or c hip- 'I mmt as ships' stores of goods of sny sp cified descrip. i k tion ;

J \

F (b) the bringing into any port or pl8oe in British e. g India of goods of any specified desoripJion intended t c k * be taken out of British India vithoui being removed

from the ship or conveyance in which they are being $ k, carried. :. ?, (2 ) All goods to mrhich any order under sub-section (1) applies

shall be deemed to be goods of which the import or export has a, been prohibited or restricted under section 19 of the Sea Customs !;a Act, 1878, and all tlle provisions of that Act shall have effect ac- V ~ ~ l of 194'1 , 8 . : cordingly, except that section 183 thereof shall have en'ect as if

for the word " shall " thercin the word " may " were substitu. if ted. I

(3) Notwithstanding anything corrtained in the aforesaid Act, the Central Government may, by order. published in the 06- cia1 Gazette, prohibit, restrict or impose conditions on the clearance, whether for home consumption or for shipment abroad, of any goads or clasp oi goods imported into British India.

$, 9 : > 1 ' ~ i c ~ anna 1 or l h d .

f.

* CIPD-61 LD-

Imports and Exports (Conbo l ) [ACT YVIII OF 1947r

4. All orders made under rule 84 of the Defence of India Rules or that rule as continued in force by the Emergency Pro- visions (Continuance) Ordirjance, 1946, and in force immediately before the commencement 6f this Act shall, so far as they are not inconsistent with the provisions of this Act, continne in foroe 'and be deemed to have been h&e ulidel. 1 h ~ r Aot.

<'/ -- 5. If any persoq contravene$any order made or deemed ta.

have been made under this kc%; he shall, without prejudice tcr any confiscation or penalty to which he may be liablo under the provisions of the Sea Customs Act, 1878, as applied by sub-sec- tion (2) of section 3, be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.

6. No Court shall take cognizance of any offence puizithablo imnder section 6 except upon complaint in writing msde by a Customs-collector or by anoffieel of Cnstoms authorised in writing in this behalf by a Cnstoms-collector, and no Cofirt inferior to that of a Presidency Magistrate or a Magistrate 01 the first class shall t ry any such offence.

-----5-. **> 5=5A.-=7%z=--=L5s%. .--- ==-- --- -7-

'9. No order made or deemed to h a v e x m a a e ";nunder this Act shall be called ill question in any Court, and no suit, prose- cution or other legal proceeding shall li5 against any person for anybhing in good faith dono or intended to be done under this Act or any order made or deemed to hayo been made ihereundw.

ACT No. XIX OF 1947 (PASSED BY TI-IE INDIAN LEGISLA'I'UI~E!

(Received i ? b e assent o j the Governor General 011 the 24th MaroE, 13i7.1 -

$9 Act to grovidida for ths cos5rol, of reylEs and evictloas, and 20 r tha 'leas: 3 to GOY :rnmjnk of pr~mis3s uDon k h i r becoming va~ant , ia cdrtain a r m irz fh3 Psovimces of D ~ l h i and Ajmsr-N?swara.

4 REAS it is expedient to provide for t%e control of rents and '\V.. evictions, aud .for tho 1m.w t o Gov+r~mont of premibes upon

thoilt becornitlg vacant, in certain areas in the Pruvi~ices of Delhi m d Ajmer-M3rwara ;

I t is hereby enacted as follows :- I. (I) This Act may be called the Delhi arid Ajrner-Merwara BhorCtitle,ex&smn&

Rent Control Act, 1947. rammaoemeaC and dm&ca

(2) I t extendri to the areas specified in the Yirst Sohedule, and szsh othsr areas in the Province of Delhi or Ajmer-Merwara as Lhe Central Government may from time to time specify bp notification in the afficial Gazettc ; but it shall not apply-

(a ) to any premises the oonstruotion of which is not oom- pleted and which are not let to a tenant before the commence- ment of this Act, or -

(h ) to any premises belon,aing to the Government, or fc) to m y tenmlcg or othw like relationship a.eahd by a

grant from the Governmerit in cespech of premises taken on leme car reqnisitioned by the Government.

(3) It shall come into force on the 24th day of March 2947, and shall remain in foroe for a period of two years :

_Provided th%t the Centrai Government mazy, by aaokiGcation i n $he official Gazette, direct that it shall remain in force for a further period not exceeding two years :

Provided further that tth Cer~t~raJ Government may at any time, by notification in the official Gazette, &eat! that it shall m s e to be in force in suoh meas aa may be -spec%& in the noti- fication on ~ u c h date as may be ao ~pecified.

(4) Section 6 of the General Clauses Aat, 189'7, shall apply xofxm'i. upon the expiry of this Act in any ares as if it had then been repealed by a Central Act.

2. In this Act, unless there is anything repugnant in the sub- DeBnitbm. '

ject or eontext,- j

(a) " landlord " includes any person who for the time being 1

is receiving or is entitled to receivo the rent of my premises, whether i on his own account or as an agent, - trustee, guardian or I receiver for any other person, or who would so receive the rent or be entitled to receive the rent if the premises were let to s tenant ;

(b) " premiscs "means wny building or part of a bnilding which is, or is intended to be, let separately for use as a residence or for ommercial use or for any other purpose, and includes-

(i) the garden, grounds and outhouses, if any, apper- taining to such building or part of a building, and

(ii) any furniture supplied by the landlord for uso in auch building or part of a building,

ut does not include a room in a dharamshala, hotel dr Iodging ouse ;

Price anna 1 or l & d .

.

. ,.?elhi and Ajmer -Merwa~u Esnt Control [AOT XIX

(c) " standard rent ", in rclation to any means- (i) stn;ndard rent of the premises as deBrmine.d- in accord~noa

- with the provisioim of tho Second Schedule, or (ii) .wbero the standard rent hes heen fixed hy the COIE~ ~lnd~r"

mction '7, the rent ns fixt)d by the Court; (d) " tenant " means a person mho takes on rent any pi-emisera

for his own occupalion or for the occupation of any person depen- dent on him but does not include a collector of rents or any middleman who takes or has taken any premises on lease with s view to sub-letting them to another person.

otion of pey- 8. (1) Except where rent is liable to periodical increment by by. wag of virtue of an agreement entered into before the 1st day of January,

1939, or where rent is payable under a lcase entered into before the 1st day of January, 1939, which has not expired beforc the $rat day of the period for which the rent is claimed, no tenant shall, notwithstanding anything contained in any contract, be liable to pay to his landlord for occupation of any premises any sum in ex- cess of the standard rent of those premises, unless such sum may

*lawfuny be added to the standard rent in accordance with the pro- yisions :of this Act.

(2) Ally agreement for the payment of rent in excess of tbct erkanda~d ran% shall be null and void and shall be construed as if i B was an agreement for payment of the standard rent only.

4. (1) Where a part of the premises let for ucjs hae been 80, sublet by the tenant then, without prejudice to the provisions

of section 9,- (a) the landlord may increase the rent payable by the tenant- ( i ) in +he .case of premisea let for residential purposes by an

amount not exceeding 1 4 per cent. of the standard rent of the part sublet ; end

(ii) in the cast? of premises let for other pu'ipses by an amount not exceeding 25 per cent. of the standad rent of the part sublet ;

(b) the tenant m;ty irrcrsase the reht payable by the sub-tenant-- (i) in the case of premises let for rbidential purposes bysn

amount not exceeding 25 per oent. of the standard renti of the part aublet ; and

./ (ii) in the oase of premises let for other purposes by an amount not exceeding 50 Ijer c y ~ t . of the standard rent of the part sublet ;

(c) .the tenant ah&, on being so requested in writing by tbe landord, .supply him within fourteen days th~mafter a state.

- . merit in writing @Gng hlJ particulars of any subletting indud- tng the rent charged.

~x-~lanation.-~or the purposes of this sub-section, -%he stan- d&d rent of the part sublet shall be an nmourt bearing such pro. portion bo the standard rent of the premiswi as may he reasonable h v b g regard to the extent of the part sublet and other relevant considerations. ' (2) Where thelandlord has at any time whethe: before or &er the commencement of tl.iis Act, incurred expenditure on any improvement or structural alteration of the premises not b e i ~ ~ expenditure on decoration or normal repairs, and the oost of that fmprovemont or structural alteration has not been taken into account in determiiling the standard rent of the premises,'he may increase the rent per year by an amount not exceeding six a a one-quarter pcr cent. of such cost.

Ddhi and Ajmer-,Merwara Rent Control, 8

(3) Where the landlord pays in respect of tke premises a n y oharge for electricity or water consumed in the premises, or any other charge~levied by a local authority having jurisdiction in the

- area which is ordinarily pa.yable by the tenant, he may recover from the tenant any amount so paid by him; but no landlord shall recover from his tenant, whether by means of - , an increase in rent or otherwise, the-amount of any .tax on build- ..

osed in respect of the , premises occupied by t h e

nothing in this sub-section 'shall affect the qnant under an agreement,, express or implied, to time the amount of any such tax as aforesaid,

. . . not be lawful for the landlord or any person p ~ ~ l ~ ~ f ~ l ~ h ~ ~ ~

acting or purporting to act on behalf of the landlord or the benant by lendlord op Or any person acting or purporting to act on behalf 01 the tenant, t o Ip eiaim or receive, in consideration of the grant, continuance or rene- wal of a tenancy or sub-tenancy of any premises payment of any fine, premium, advance or other like sumin addition to rent, or, save *

aa- otherwise provided in section 4 or section 7, any rent In excess of the standard, rent of the premises.

..- ,";Bhl.*:~-~."d..s"d.li' .*.. .

all not be lawful for the tenant, or any porson soting or purportkg to a d on hehalf of the tenant, or a sub-tenant b claim or receive any payment in co~sideration of the relin- q&hment of his tenancy of m y premises. =, -w,-a--t. ' 3

-*-i -*~~rl*"ws~.F . w r w "- -a ;. '-4-7

t g s s m h a l l apply to any payment made In

agreement entered into before the 1st day 'of '. ; i .

.-,--- F:.- -.

llcctor of rents or midaleman shall be liable to pay t o kimitsltlonofIbd of a n y premises any sum by way of rental biEity of mid* the amount which he is entitled under this men. tenant or tenants of thepremises.,

a ,-.-~ F, -. '

..-. 7. (1) I f any dispute arises regarding the staifdard rent .payable Behrmhetioaoi ti. in respect of any premises it shall be determined by the Court. dhpntea regardllw - siaA: wnb.

(2)'Where for any reason it is not possible t o determine the : etandard rent of any premises on the principles set forth in the

lSecond Schedule, the court may, on the ea~plicalion of any person . interested or of its own motion, determine the standard rent, and

in so doing hall have regard to. the standard rents of similar premises in the same locality and other relevant. comiderations. :..- .--

& (3) Where the standard rent of any premises has been settled g - o n the basis of a lease for a period of one year or more and the court &p ~ has to determine the staqdard rent of the same premises on a lease gi. for a period of less than one year or vice versa, the standard rent % shall be calculated in accordance with the Third Schedule. 9 : .:., .-.l.:. . . ; . . ..:.. . . . . .

.x3 .- . hs (4) Where the court determines the i.ta.ndar.d rent of any p ~ o - . 6' pi mises under thip section, the court ~ h ~ l l determjxe the standard rent siLof the premioes in an unfurnished state, but may also determine an w..: ,&.:hdditional charge to be payable on account of fittings or furnishings

: E.inoluded in the lease, and i t shall be lawful for the l and lo rd t ,~ re- g<: . , : r;- aoover such additional charge from the teqant. ; g i pi.

Z . ! &7'

Delhi and - A j ? n e r - M , e w a ~ a Rmzt .Controlr - [ACT XIX

(5) In every case in which the court determines ths standard rent of any premises hnder this section i t shell appoidt a date from which the standsrd refit so determine& shall be deemed t o have. effect.

ie;;*- 8. (1) Where the 1ai:dord wkhes to imrease the rent, of any . - premises he shell give the tenant notice of his intontion. t o make

the increase, and, in so far as such increase is permissible under this Act., it ahau be due and recoverable only in respect of the

, period cif tenancy after the end of the month in which the not ic~ is given.

- (2j Every notice under sub-section (7) bhall be in writing signed by or on ljehal! of the landlord and giver1 Fa the manner provided in section 106 of the Tranefer of Property Act, 1882, '

(3) For the &voidance of doubt it i.3 hereby doclarud that the provisions of $his section apy~ly equally to any, increase in the rent payablo by a sub-tonant.

hoftern*. 9. (1) Notwithstanding anything contained in.any contract, no. oourt shall pass any decree in favour of a landlord, or make any order, in favour of a landlord whether Lrl axecrrtlon of a daoree or otherwise, evicting any tenant, - whether or not the period of &he tenancy has terminated, unless i t is satisfied either-

( a ) that the tenant has iieit'he~. paid nor ijendered the whole of any arreprs of rent due, within one month of the service on him in the manner provided in seotiozk

.-IT of1882. 106 of $ha Transfer of Property Act, 1382, of a notice of * .

demand by the landlord : Provided that no evicfion shall ba ordered under this clause

if the t,eilant pays in court on the first day of hearing such arpems of rent together with the costs of the suit ; or

( b ) that the tenant without the consent of ths. landlord, has, whether before or after the commencement of this Act,-

(i) used the premises for a purpoge other than that for which t,hey were let, or

(it) assigned, snblet, or o?herwite parted with the possession of, the whole of the prenzises, or

( c ) that the tenant without t!io consent of the landlord! . has, after the commencement of this Act, sublob

any part of the premises ; or

( d) that the premises were let for use as a residenoe and neither the tenant nor a,ny member of his family has

. been residing therein for a period of six months immedia- tely before the date of the institution of the suit for eviction ; or

( e ) t,hat purely residential premist:~ are required 60nn f l s . by tlla lai~dlcird who is the owner of such pramises for occnpation as a residence for himself o r , his family, that he tleitlior has nor is able to secure other suitable accomnioda.tion, stid that he has acquired his intorest in thR- premises at a date prior to the begiruung of the tenancy op the 2nd day of Julie, 1944, whichever is later or, if the in. terest hRs devolved on him by inheritance or succession, hi&

Delhi and Ajnte~-iide~~wa~u. Rewt Control

predecessor had acquired the interest a t a date prior t o the beginning of the tenancy or the 2nd day df June, 1944 whichever' is later ; or

( f ) that the tenant after the commencement of ,this Aot has built, acquired vacant posscssion of or been allotted a suitable residence ; or

(9 ) that the premises were lei; t o the tenant for use ' as a residence by reason of his boing in the service or employment of the landlord, and that the tenant has ceased, whether before ' or after the commencement of this Act, t o be in such service or employment ; or

( h ) tha t the tenant has been guilty of oonduct which i s a nuisanoe or annoyance t o the oooupiers of neighbouring premises or other occupiers of the Fame premises ;or

(i) tha't the tenant has, ~r11et .h~ before or after the com- mencemcnt of this Act, caused or permitted to be caused substantial dama,ge to the ~renlises, or notwithstanding previous notice has 11sod or dcalt with the premises in s. malluer contrar.:,l t o a,ny condition imposed by the Gavel-nmenk or the Delhi Improvement Trust on tho land!orci ~vhile girli2g him a lease of the land on which -the premises are situated ; or

(j) that the la~dlord requires tllc preiniscs in order i.o carry out any building n:crlc-

(1:) at the instauce of the Govercnlent or the Dclhl Improvenlen:, Tr.uc?t in pv.rsnance of an iniprovement schcinc, or dcvc.1opment scheme, ar

(ii) because the premises have become unsafe or unfit for hulnan habitation :

Provided that no decree for e~~ict ion shall be passed on the grounds set forth in clausea ( e ) and (i) unless the Cotpl.~~ is'satisfied after taking all the facts and circumstances into consideration that i t is reasonable to allow suoh eviction,:

provided further that where a decree evicting a tenant is made o n tho groullds set. f~ir th in ciause (el, t l ~ e landlord shall

- not, be entitled to ob::a.in possession of the premises by process of the Court iseued in execution, before the expiration of a period of three moriths after thc date of t,he clcoree.

(2) For the purposes of clause ( b ) or cla~zae (c) of sub-seotion (I), a c o u ~ t may presume tha t premises let for lise as a residenoe were or are sublet by the tenant in whole or in part t o another person, if i t is satisfied tha t such person, not being a servant of t he tenant or a member of the hmi ly of such servant, was or has --

been residing in the premises or any part thoreof for a period ex. ceeding one month otherwise than in oommensality with the tenant,

(3) W11rre a decree or .order e~ict ing a tenant is made on the grouilds set forth in clause (e) of sub-section (1) and the landlord '

fails to occupy and use the prenlises as s re~idencc for himself or his family within two/ months of obtaining possession thereof, or at any time vithin cice year of obtaining posscssion of the premises lets the wllole or any ps1.t thereof .to any person other t811an the evicted tenant, the Court n ~ a y 011 hhe application of the evicted teriant place him in possession of the premises and such damages as it thinks fit apninst the landlord.

10. (1 j The provisions c?f this section shall apply notwithstand- special pmphiofi- ing anything coiltained in section g., but only in relation t.o pre- rogkrding vwank - mises in such areas as the Central Government may from tirue t o bui'*8itw. t2ime specify by notification ir, the Oficial Gazette.

. Delki and Ajmer-Metwara Rent Control , [ACT XIX

(2) Whoro any prelllises whiull have been let comprise oacank grounds upon which i t is permissible under the building regulatiom. or other municipal bye-laws for the time being in force to ereoG another building, whether for use as a residence or for any other: purpose end the landlord proposing to ~ r e c t such buildiilg is unable t o obtain possession of those grounds from the tenant by agreemenb with him, the landlord may apply to the Conrt, and the Court may, if it, is satisfied that tho landlord iu roedy and willing tu ovmmenas - the work and that the severance of tbe vacant g~ounds from the r a ~ t nf the premiges will not oouac undue hardship lJv the tenant,-

(a ) direct such severance, (b) place the landlord in poasession of the vaortnk-

grounds, (c) determine the rent payabl? by the tenant there-

after in respect of taho re3t of the premises, and (d) make such other orders aa it thinks fit in ths

circumstances of the case. Z *ma 11. (I) The provisions of this section shall apply only in relatioxz-"

pmb' to6 premises mithin the T#t~~iicil?a,lit~y of Mew Delhi which are, or are-, bw*g in\ ended to be, let for use as s residence.

( 2 ) Whenever any premises the standa~d rent of which is no@ lms than two thousand and four hundred rupees per year becomes. vacant, either by the landlord ceasing to ocoupy the premises or by the termination of a tenancy or by the eviction of a tenant or by the release of the premises from requisition or otherwise,-

(a) the landiord shall, within seven days of the premisea becoming vacant, give intimation thereof in writing to the Estate Officer to tho Government of India ; f+w

(6) whether or not such intimation is given, the ate- Officer may serve on the landlord by post or otherwise a notice-

(i) informing him that the premises are required by- the Government for the duration of this Act or for such shorter period as may be spccificd in the notice, and .. ( i i ) requiring him, and every person claiming under him, to delivcr possession of the premises forthwith to. such officer or-person as may be specified in the notice : Provided that where the laridlord has given the intimation,

required by clause (a ) no notice shsll be issued by the Estate Oficer under clause ( b ) more than seven days after &he delivery to him of the intimstion :

Provided furthcr that nothing in this sub-sectiorr: shall apply in respect of _any premises the possession of which has been obtained by the landlord on the basis of a decree or order made on the grounds set forth in clause ( e ) of sub-section ( I ) of sect,ion 9 or in respect of any premises which llave been released from requisition for the occupation and use of the lalzdlord himself. (3 ) Upon the service of a notice under clakse (b ) of sub-sertiom

(2) the premises shall be dcemed to have been leased to the Govern- ment for tho period specified in the notice, as from the date of the delivery of the intimation under clause (a ) of sub.section 12) or in a case here no such~intimatiun has been given. ae irom the date on which possession of the prcmises is delivered in pursuance of the notice, a ~ i d the other tcrms ~f the l ea~e shall be sudh as may be agreed upon between the Goveri~mont and the landlord or in de- fault of agreement as may be determined by the court, in accord- enoe wi$h the provisions of this Act.

*;:, .,, .. .

E:,, , I

#$.

1947.1 7 !

F>.:, T : ~ ,

Delhi ancl Aimor-Morwa~a Ron$ Controt 8,;:. W.. r.., ( 4 ) I n every case where the landlord hag iu accordance wiG.h i j

&he pi-ovisions of sub-section (2) given intimation of any premises . .

$$.ecoming vacant and tho premises are not taken on lease by the ! Government ,..- under this section, t'ne Governmerit shall pay Lo the I

#,&ndlord a, sum equa,l to one-fiftysecond of the fitsndard rent per $par of the premises. 6 (5) Any premises taken on lcase by the Government under j

I : i~ ,fiqc.t,inn ma,y he put tn Rny such use as tho Co'\ler5nrnent thinko - i , and in particnlar the Government may permit the use of the remis'cs for the purpoFes of uny public in~:tit,u+,ion or any foFeign

@,mbassy, legat,ion or consulate or any I-Iigh Commissioner or Trade pornmissioner, <,... or as a residence by any ofticer in the service of- the ~.overnrnent or of a foreign embassy, logation or consulate or of

% $2. High Commissioner or Trade C~rn~iss icner . ,.,

. 12 (1) The Iancllnrd shall be bound to keep in good and Larn&rd.sdutg*,ba-

g5enantalnle repsir R I I ~ premisek to which t h i ~ Act applies except predeas \

good repair. @h oases where the tenant has undertakan by agreement to keep k%he premises in repair. c:'

(2) If the landlord neglects to make, withill a reasonable time ,. ,. !after notice, any repairs which he is bound to make under $$ub-section (I), the tenant may make the same himself, and deduct $$$he expenses of such repairs from the rent., or .~th_erwIse reoever k$t from the landlord : 8 , . . , L..

$ . Provided that the amount so deducted or recoverable i n $:+ay year shall not exceed one twelfth of the rent payable by the &-fenant for that year. C' k+, 18. (1 ) If any :person fails to comply with the provisions ~ ~ b ~ . $ef olause (c) of ~ub-section (1) of section 4, or supplies under that .&,ala;uue a stat:;mgnt which is falee in any material particular, ha $:&all be punishable with fine which may extend to one g$housand rupees. t', . I

: . (2) Jf any person receives any payment prohibited by sub- gL%aotion ( 1 ) ,or sub-section (2) of section 5, he,shs.ll bc:, punished @Mth fine which shaU not be less than the amoilnt so received by ?::.him but. dhau not exceed that amount by more than one thousand k,, g,*.cupeoa, and shall also be punishable with simple iuprisoriment $-for a term which may extend to three monthe. $; ; (3) Notwithstanding . anythirrg oontained in the Code sf f?minalProcedure, 1898, my Magistrate of the first class may v d IW. .a j @.pass a ~entence of fine exceeding one thousa~d n1pet;a or. a per- g . ~ ~ o n convicted of an offence punishable under sub-section (2) of ?.this sectiorl. "i

. (4) No court shall t ry any person for an offence punishable @under sub-sec~ior! (2) of tbis section after the spiry of three months i I !;.from the date of the commission of the offence unless complaint ?:?&. reapect of the offence has been mado to a Magistrate within Be- ?- thosa three months.

I \ g...

(5) If any person contravenes the provisior,s of clause (Q) ;4

gi..af eub-section ( 2 ) of section I I, or f ~ i k to oo,mply with a require- 1 a n t under clause ( h ) thereof, 1x3 shell be plmishable- with h e f!-vhich mar extend to one thonsarid rupees.

I i

i-i 14. (1) Exoept aq mag be otherwise provided by rules made JueisdioSion oE i:t under sub-section (Z), any guestion whkh under t h i s Act is to be OoUrts* 1 $:determined by the court may be dete~mi:zcd bg a ~y court whioh k.. would have jurisdictio;~ to he4r and dwid.: a suii fo- eviction of a &j tonant. from the premises in re~pect of which the question arises,

i P * r- g. L.. . .

-

8 Delhi and Ajmey-&!e~.wura Reni. Conlyol [ACT XIX

(2) With the col3curre~lce of the Chief Commi~sioner, tho Bigh Court may make rules to detsrrni ~e tile u1;tsses oT courts which shall have power to hoar and decide origi.la1 cases, appeals alzd applicatio~ls for revision and to deal with execution proceed- ings under this Act and the procedure to be followed by them.

(3) The paver coizferrcd by sub-seotioli (2) shall include p w e r to determine in what circu.mstances the pxrties shall !1%ve a right to appeal or apply for review orcr revisioii in cases under this Act, and furthey to determiize how and by what anthorit3 it shall be d3cided 3,vh~ther any particular oase shall be deemed to bo a case under this Act.

(4) All rules ma&-: under sub-sectio~z (2) shall be pxblished in the Official Gazette.

(5) The provisions of this Act and of ally rules made onder sub-sectron (2) shall,' in respect of any case und'er this AcL, have eEect noiwithsta~lding anythil?g to the contrary in the @ode

V d 1008 of Civil Procedure, 1908, or any other law. ead mv- 15. (1 ) The -Delhi Rent Control Ordinance, 1944, ihe

In* New Delhi House Rent Control Order, 1939, and the Ajmer-Merwara XXVof 1944. Control of Rent and Eviction Order, 1946 are hereby repealed ;

but the repeal shall not aKect - Pun'eb Aot (a) the previous operation of, or anything duly done 2i od 194.1. or suffered to be done under, the said Ordi rlmce or Orders; or

( 6 ) any right, privilege, obligation or liability acquired, accrued or incurred under the said Ordinance or orders ; or

(c) any penalty, forfeiture or punishment incurred in respect of any contravention of the said Ordinance or Orders ; or

(d) any investigation, legal proceeding or remedy in . - respect of any such right, privilege, obligation, liability,

penalty, forfeiture or punishment as aforesaid ; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed, as if the said Ordinance and Orders had not been repealed, and had been duly made and continued in force.

Paajeb dot x of (2) The Punjab Urban Rent Restriction Act, 1941, shall cease t o '1941. have effect in the Province of Delhi. -

THE FIRST SCHEDULE [See section 1 (2)]

AREAS TO ~ C H THE ACT EXTENDS A. T h e Province of De1h.i-

1. The Municipality of Delhi ; - 2. The Municipality of New Delhi ; 3. The Cantonment of Delhi ; 4. The Notified Area of the Civil Station, Delhi ; 5. The Municipality of 8hahdm-a.

F. The Province of Ajmer-Memourn- 1. The Municipality of Ai mer and all land within one miie

of the limits of that Municipality ; 2. Tho Municipality of Beawar and all. land within one

mile of the limits of that Municipality : - 3. - The Cantonmeilt of Nasirabad and all land within

mile of the limits of that Cantonment. I

I I

-

OF 1947.1 .

Delhi and Ajmor-Ye~wara Rent Conti-01 a THE SECOND SCHEDULE

2 ?a bee section 2 (c)] . E PART A

P R ~ ~ I ~ I O N S FOR DETBRMTNISG THE STAN'DAXD RENT Cllr PRZMSES IN THE P R O ~ O E OF DELHI

1. In this Part of this Schedule, ',' )?,asic ront " in relahion any promiyes means-

hoen determined

( i ) the regt at which tho promlms were let on &he IS$ clay of November, 1939, or

(ii) if the preknises were not 1st o n tbat dab, the r e n t a t whiclz they were first let aftor that date.

tho same 4bs the

n respect of wkich rent is pa,yable, paragraph 2 s.ppUos, are let. for the sidence or for any of the purposes

sen ed~luc?ational institution, a publio library n orpl~ana,ge, the standard rent of the ppremim rent increased by--- -

asic rent per annun is no6 mow

( b ) 15 5,8% thbreor, if tbs besiii renf gns ,:%.mum ia more t b a ~ 8. 300, but not more than Rs. 600,

% thereof, if the basic. rant per annum i s RI0r.e man

ere the premises .in respect of which rent is payable, being premises t o which paragraph' 2 applies, are let for any

pose other than those mentioned in paragraph 3, the stand- rent of the' premises shall be the hasic rent increased by twice

t by which it would be increased under parigraph 3 ises wtre let ifor a purpose mentioned in that para-

e the premise8 in respect whioh rent ispayable, not es to which paragraph 2 appl!"~, ara used mainly BLB

and illcidelitally for business 01, profession, the s t a ~ d a r d R '6h.e !emsari of the renf; as calculated

X X V crf 11944,.

Dslhi and Ajmer-Memoara R e n t Control [AOT XIX

. PART B

1. I n this Part of this Schedule, " basio rent " in relation to any premises means-

(a) where the fair rent of the premises has been determined . or re-determined under the provisions of the Ajmer House Rellt

Control Order, 1943, the rent as so determined, or, as the case may be, re-determined ;

(6) in any other case,- (i) the rent at which the premises were let on the '

1st day of September, 1939, or (ii) if the premises were not let on that date, the

rent at which they were first let after that date. 2. Where the premises in respect of which rent is payable

were let, for whatever purpose, after the 2nd day of June, 1944, the standard rent of the premises shall be the same as the bacic rent thereof.

3. Where the premises in respect of which rent is payable are let for use as a residence, the standard rent of the prcmises shall be the basic rent increased by--

(a) 89% thereof, if the basic rent per annurn is not more +.ban Rs. 300,

( b ) 12&% thereof, if the basic rent per'annum is inore than Rs. 300 but not more than Rs. 600,

(c ) 184% thereof if the basic rent per annum is more than Rs. 600, but not more than Rs. 1,200, or

i d ) 25% thereof if the basic Ient per anizum is more than Rs. 1,200.

4. Where the premises in respect of which rent is payable are let for any purpose other than use as a residence, the standard rent of the premises shall be the basic rent increased by-

(a,) 25% thereof, if the basic rent per aimurn is not more than Rs. 600,

(b ) 379% thereof, if the basic rent per annum is more than Rs. 600, but not more than Rs. 1,200, or

(c ) 50% thereof, if the basio rent per annum is more than Rs. 1,200.

5. Where the premises in respect of wlzich rent is payabIo, not being premises to which paragraph 2 applies, are used mainly as ,

residence and incidentally for business or profession, the standard rent of the premises shall bo the mean of the rent as calculated under paragraphs 3 and 4. I

-- THE THIRD SCHEDULE

[Xee section 7 (3)] . METHOD O F OALCULATING STANDARD RENTS Ihr TEE CASES REFEBBED

TO I N SUB PECTIOPT (3) OB SECTION 7

If the stscndard rent of premises for a tenancy of twelve months or more is R , the standard rent for any of the\ ahorter pe rjcd

--

OF 1947.1 DelhA and Rjmer-M,ehoara Rent Cont~ol , , @ peoified in column 1 ahall be as set forth in column 2 of the

*

1 ollowing table, and wice versa, namely :-

I i I

k Period of Tenancy StmditrdRent ' I a

I

R More than 11 months, but not more than 12 months ' . R 1188

I ore than 10 months, but not more than 11 months . . R x - 1

1200 1160

1 More than 9 months, but not more than 10 months . . 'R x - 1

1200 1116

ore than 8 months, but not more than 9 months . . R x -- 1200 1040

ore then 7 months, but not more than 8 months . . R x - - 1200 980

f More than 6 months, but not more than 7 months . . R x - 1200

g- 900 . More than 5 months, but not more than 6 months . R x - -

F 1200 g 800

Bdore than 4 months, but not more than 6 months . F . R X - 1200

K 680 More than 3 months. but not more than 4 months . . R x - -

b 1200 F 540 @ More than 2 months, but not more than 3 months . E X - - L 1200 @ \

380 k l o r e t h a o l month, but not more than 2 month. . R x - - g 1200 k 190 I N O ~ more than 1 mootb . R X -

12bO

1

E [i

i !i F k k $ - C

-.

ACT No. XX OF , 1947 A

E' !F F [PASSED BY THE IND~AN LEGISLATURE] b"

(Rece ived t h e assen t of the C o v e ~ n ~ ~ . Genel-a1 on the 31st Ma~ch, 194'7.)

An Act to give effect to the financial proposds of the Central Gov- @rnment for the yoar begining on the let day of April 1&.

W HERBAS i t is expedient to discontinue the duty on salt manufactured in or imported into, British In&&, tb fix

maximum rates of postage under the Indian Post Office Act, vI 0' '898. 1848 to continue, subject to certain modifications, for a further period of one year the additional duties of customs imposed by section 6 of the Indian Finance Act, 1942. to continue XII of 1942.

the temporary export duty on raw cotton and the enhanced rates of export duties on raw jute and jute manufactures, to enhance the export duty on tea, to fix ratesof income-tax and super-tax, and to make certain provisions relating to income-tax, super-tax and excess profits tax ;

It is hereby enacted as fbllows :-

1. (I) This Act may be called thc Indian E'inanoe Aot ahor* title 1947. extent.

(2) I,t e x t e n h t o the whole of' British India,

2. For the year beginning on the 1st day of April 1947, no Dlsoontinuante duty sball be levied on salt manufactured in, or imported by duty.

sea or by land into, Britisb India

3. For the year beginning on the 1st day of April 1947, Inlandpostage the Schedule contained in the First Schedule to the Indian Finance Act, 1948, shall again be inserted in the Indian Post Office Act, 1898, as the First Schedule to that Act. ' YI of 1898.

,

4. The additional duties of clraboms on certain goods charge- Continuation of able with EL duty of c i t u m s onder the First Schedule to the ~ ? ~ ~ ' ~ d ~ Indian Tariff Act, 1934, or under the said Schedule read with posed by 6 any notification of the Central Government for the time being Act XI1 of 19/91. in force, imposed up to the 31st day of March 1943 by section XXX1lof 6 of the Tndian Finance Act, 1942. and continued, subject to certain bodifications, u!) to the 31st day of &'larch 1947, by sectiorl 5 of the Tndian Finance Act, 1946, shall continue to be VII of 1946. levied and collected, tts provided in the said section 6 and subject to the aforesaid modifications, up to the 31st day of Rlaruh 1948

Price annn 1 01. l k r i

.- ., . -

x In.din;n Fin.nn'o s [ACT xx Pro13sion regard- 5. ( 1 ) For the Secon-d Schedule to the Indiah Tariff- Acb 4 bmpo- 1934, the following shall be substituted, namely :- , rary dutiea of cus- toma a n d enhanoed rates of duties of " THE SECOND SCHEDULE

.ouatoms. XXXII of 1034. Export TarifS

Item No. ~ a b o of article Rate of duty

. 1 BAW JUTE (other than Fimlipatsm jute)-

(1) Cuttings . .. z.8.' 4-8 per bale of 400 lbs. .

. % ( 2 ) All other deacript,ioos . . Ra. 1 6 ~ e r bale of ! 400 Lba.

2 J u q MANUFACTURE^ (other than of Bimlipa- - tam jute), when not in actual use as cover- . ings, recoptaclos or biudinga for other goods-

(1) Sacking (cloth, bags, twist, yam, rope a n d twine) . . . . Rs. K O per ton,

(2) Hessianu,md all other desgriptions of jute mauufaotures not otherwise apecified . Rs. 80 per ton.

3 RAW OOTTON . . At such rate not ex- ceediug Re. 76 per bale of 400 lbs. ae the Central Govern- ment by notifica- tion in the official ,

Gazette may from - time to tims deter- mine.

4 RIOE, with or without husk, including rico %our bu t excluding rioe bran and rice dust. which are free . Two annas and thr-

pies per standard - maund .

6 TEA . Four annas per lb."

(2) The following Ordinances are hereby repealed, i namely :- i

XXVI of 104'8. (a) The Indian Tariff Act (Amendment) Ordinance, 1946 ; i

(b) The Indian Tariff Act (Second Amendment) Osdi- IiXV,a 1948. Dance, 1946 ; !

i II of 5941. (c) The Ihdian Tariff (Amendment) Ordinance, 1947. j Tnoome-fax and 6, (I) Subject t o the provisions of sub-sections (3), (9 ) , 5 ) -upr-tax. and ($), for the year beginning on the 1st day of April 1947- 1 .

i

(a) income-tax shall be charged a t the rates specified in i Part 1 of the Schedule, and - .

.

' . (6) rates of super-tax shali, for the purposes of section 56' XI of 1822. I of.the Indian Income-tax Ack, 1022, he those specified in Pclrt . .

IF of the Bchedule. ,

(2) In making any assessn;ent for the year ending on t h e i

. 31st day of March 1948, thera shall be deductad from the t~ertB income of an assessee, in accordance with the provisions of

- .section 16A of tho Indian Income-tax Act, 1922, s.0 &mount - ,,

t o one-fifth of the ea.med income, if any, included. in his total income, but not; exceeding in any case four thousund rqpem.

. ,

- . e,

QP 1947.1 , Indian Finance I

(3) I n making any assessment for tihe year ending on the 3Jst day of March 1948,-

(a) where the total income of an assessee, not being a ny, includes any income chargeable under the head

" as rcduccd by the deduction for earned income thereto, or any income chargeable under the

rest on securities ", or any income from dividends spec^ of which he is deemed under section 49B of the n Income-tax Act, 1922. to have paid ' income-tax sed in British India, the income-tax payable by the see on that part of his total income which consists of

inclusions shall be an amount bearing to the total unt of income-tax according to the rates a,ppE- e under the operation of the Indian Finalnee Act, 1946,

n his total income the same proportion an the amount f such inclusions bears to his total income ;

where the total income of an assessee, not being a y, includes any income chargeable under the head es " on which super-tax has been or might have ducted under the provisions of sub-section (2) of

ection 18 of the Indialn Income-tax Act, 1922, the super-tax payable by the assessee on that portion of .his total income which consists of such inclusion shall be an amount bearing to the total amount of super-tax payable according to the rates applicable under the operation of the Indian Pinance Act, 1946, on his total income the same proportion as L11e amount of'such inclusion bears to his total income.

(4) I n making any assessment for the year ending on the 31st day of March 1948, where the total income of an assessea consists partly of earned income and partly of unearned in- come, the super-tax payable by him shall be-

(i) on that part of the earned income chargeable under the head "Salaries" to which clause (b) of sub-section (3) applies, the amount of super-tax computed in ac- cordance-with the provisions of that sub-section, plus

(ii) on the remainder of the earned income, the amount xbhich bears to the total amount of super-tax which would have been payable on his t o t d income had it consisted wholIy of earned income the same propor- tion as such remainder bears to his total income, plus

(iii) on the unearned income, the amount which bearrs to the total amount of super-tax which would have boen payable on his total income had it consisted wholly of unearned income the same proportion as the unearned income bears to his total income.

(5) I n daking any assessment for the year ending on the 2lst day of March '1948,-

(a ) whqre the total income of a company includes an profits and gaina from life insurance business; f

. .

/

a

Indinn Finance , [ACIT xx

super-tax) payable by the company shall be reduced by an amount computed a t the rate of two annas in the rupee on that part of its total income which con- sists of such inclusion.;

( b ) where the total income of an assessee, not being a company, includes any profits and gains from life insurance business, the income-tax and super-tax pay?ble by the assessee on that part of his total income which consists of such inclusion shall be an amount bearing to the total amount of such taxes payable according to the rates applicable under the operation of the Indian Finance Act, 1942, on his total income the same proportion as the amount of such inclusion hears to his'total income, so however that the aggre- gate of the taxes so computed in respect of such inclu- sion shall not in a n 4 case, exceed the amount of tax payable on such inclusion a t the rate of five annas in . the rupee.

(6) In aases to which section 17 of the Indian Income-tax Act, 1922, applies, the tax chargeable shall be determined as provided in that section but with reference to the rates iniposed by sub-section (I), and in accordance, where applicable, with t,he provisions of sub-sections (31, (4) and (5) of this aection

(7) For the purposes of making any deduction of income- tax in the year be.$nning on the 1st day of April 1947,, under sub-section (2) or sub-section (2B) of ~ection 18 of tho Indian 'Income-tax Act, 1922, from any earned inrome chargeable under the head "Salaries", the estimated- totcll income of the assessee under thia head shall, in computing the inc3me-tax to he deducted, be reduced by an amount equal to one-fifth of such earned income, but not exceedin? in any case four thousand rupees

\ ( 8 ) For the purposes of this section and of the rates of I

tax imposed thereby, the expression " total income " means total income as determined for the purposes of income-tax or. super-tax, as the case may be, in aceordance with the pro- visions of the Indian-Income-tax Act, 1922, and the expression " earned income " has the meaning assigned to i t in clause (6AA) of section 2 of that Act.

7. To sub-section (2) of aection 10 of the Indian Finance Act, 1942, the following proviso shall be added, namely :- .

" Provided thab if it is subsequently found that the sum so repaid was excessive, the excess repayment 1 shall be recoverable, and the provision^ of'law re. ferrcd to in sub-section (4) of section 2 of the Excess Profits Tax Ordinance, 1943, shall apply to the payment and recovery of the amount of the excess repayment as if that amount were a deposit required to be made under that section, but notwithstanding I

the provisions of sub-section (7) of section 46 of the

lndian Finance 6

Indian Income-tax Act, 1922, as applied by the =of i 3 3 1 -

'said sub-section (4), such recovery may be made at any time."

A.-In the case of every individual, Hindu undivided ily, unregistered firm and other association of persons being a case to which paragraph B of this Part applies-

Rate

. On the first Rs. 1,600 of total inoome . . Nil. , On the next Rs. 3,500 of total income. . One ama in the rupee.

3. On the next Rs. 6,000 of tots1 income . . Two snnas in the rupee. 4. On the next Rs. 6,000 of total income . . Three and a half annas in

the rupee. 5. On the balance of tots1 income . . Five annas in the rupee.

Provided t h a t (i) no income-%ax shall be payable on 9 total income

which, before deduction of the allowance, if any, for ehrned income, does not exceed Rs. 2,600 ;

(ii) the income-tax payable shall in no case exceed half -the amount by which the total income (before deduction of $he said allowance, if any, for earned income) exceeds a s . 2,500 ;

(iii) the income-tax ppyable on the total income as re- - duced by the allowance for earned income shall not exceed

,

(a ) asum bearing to half the amount by which the total income (befare deduction of tha allowance for earned income) exceeds Rs. 2,500 the same propor- tion as such reduced total incom: bears to the unreduced total income, or

(b) the inccrrne-tax payable on the income so reduced a t the rates herein specified,-

whichever is less. B.-In the case of every company and local authority, anti,

In every case in which under the provisions of the Indian Znaome-tax Act, 1922, income-tax is to be cbarged a t the

$ ma,ximum rate- z

P Rate

k .On the whole of total income . Five annas in the rnpee.

PART I1

Rates of Super-tux

A.-In the case of every individual, Hindu undivided family, unregirjtered firm and ohher n,s~ociation of persons, not being a case to which any other para raph of this Part applies- f

Rate, if income Rate, if income wholly earned. wholly unearned.

1. On the first Rs. 26,000 of totalincome . . Nil. . . Nil .

2. On the next Rs. 5,000 of Two annas in the Throe annras in the total income. rupee. rupee.

3. On the next Rs. 5,000 of Two and a half annas Three and a half total income. in the rupee. annas in tlie rupee.

4. On the next Rs. 10,000 of Three annas in the Four annas in the total income. rupee. rupee.

8. On the next Rs. 10,000 of Four annas in the Five annas in the total income. rupee. rupee.

6. Onthe next Rs. 10,000 of Five annas in the Six annas in the rupee. total income. r/upee.

7. On the next Rs. 10,000 of Six annas in the Sovon annas in the total iiiaome.

8. On the next Rs. 15,000 of total income.

9. On the next Rs. 15,000 of total income.

10. On the next Rs. 15,000 of total income.

11. On the next Rs. 30,000 of total income.

12. On the balnnoe of total income.

rupee. rupee. Seven annas in the Eight annas in the rupee. rupee.

Eight annas in t.he Nine amias in the rupee. rupee.

Nine annas in the Ten allnas in the rupee. rupee.

Ten annas in the Ten and a half annas rupee. in the rupee.

Ten and e half annas . Ten and a half anntas in tho rupee. in the rupee.

B.-In the case of every local authority-

Rate - On the whole of total income TWO annas in the

e rupee.

C.-In the case of an association of persons being a co- operative society, o:her than tho Banikatta Saltowners' Society in the Bombay Presidency, for the time being regis- tered under the Go-operative Societies Act, 1912, or under an Act of a Provincial Legislature governing the registration of co-operative societies-

(1) On the &st Rs. 25,000 of totaj income . . Nil.

(2) On the balance of total income Two lulnes in the rupee. i

D.-In the case of every company-

Rate

On the whole of total income . Two annas in the rupee.

Indian Finano e 7.. n respect of that past of the total income .. .

l- he amount of div.denda payable a t a fixed - which does not exceed the amount of dividends, not

aya.ble a t a. fixed rate, declared in British f tho whole or part of the previous year

assessment for the year ending on the 31st day of amount by which such p~rL- - I

. .

R &tie , .

ceeds 30 per cent., but does not . . exceed 40 per cent., of the total , ..

, ~ h r & annas in ther income a.s so reduced . . , .

rupee.

eeds.40 per cent., but does not exceed 50 per cent., of tho total income as so reduced , Five annas in t he

rupee.

(G) exceeds 50 per cent. of the total income as so reduced . Seven annas in t h e

rupee :

Provided t h a t

(i) n o additional super-tax shall be paya.ble where fiuch. t is less than, or eqi~al to, five pel. cent, on the capital of.

- part is more t han five per cent, on t h e -

company,. the additional super-tax payable. d by the amount of additional super-tax which. t h e provisions of clause (i) of this proviso, I

had such part. been equal to five per cent. e compRny ; -

na l super-ta,x shall bs ptlyab,!e cn!y -by s hich the public are sub~tantially interested i

ning of the Expk~.nation to sub-section ( I ) of tion 23A of t.he Indian Incomertax Act, 1922, or a sub- HrPof i92E- 1 iary company of such a cornpaany where the ~vhole of the

are capita! of such subsidiary company i~ held by the paront company or, .by the nominees thereof.

. .

Exp7ccnation.-For the purposes of this paragraph,- i

(a) the expression " caj3ital of the c.ompa,r;p " nl~sll be deemed t,o n!ean the paid-up share ca.pital a t the beginning . of the previous 7ea.f for the assessment for -the year encling

I o n th&. 31st da.v of Masch 1948 (other than capita: .en- titled to a dividend a t a ' fixeci rate) pins- any reserves other tha:n clepreciatio~~ reserves and reserves. for bad or doubtful debts at tt!:.e sanie date as diminished by the a~:ioun% I

f on deposit cn t5.e sams dn.te writh bhe Central Ci0ver11n1ent under section 10 of the Indian Finance Act, 1.94% or section 2 XII of 1942: of the Rxcess Profits Tax Ordinanre, 1943.: XVI of 194%

-.

.. - .:.. . . . . . . . . - .:

8 - . ' . ' '. , Indian Finance [ACT xx 08 19471

.d ._ (b ) the expression " dividend " shall be deemed to include

I any distribution included in that expression as defined in clause (6A) of section 2 of th? Indian Income-tax Act, 1922, and anv s ~ c h distribution made during the year ending on the 31st 'ay of March 1948 shall be deemed to have been made in respect of the whole or part of the previous year :

- (c) where any portion of the profits and gains of a com- pany kj not included in its total income by reason of such portion being exempt from tax under any provihion of the Indian Income-tax Act, 1922, the capital of fib. company,

-% the total amount of d i ~ d e n d s and the amount of dividends payable a t a fixed rate shall each be deemed to be the p,ro- portion tliareof that tha total income of the company bears to ita tofal profits and gains.

!!i An Act to impose w special tax on a certain class of incorns

HEREAS it is expedient to imposes a special tax on inoome arising from businew ;

It is herebg enacted as follows :- X Bho& title, a x b h . his Act may be called the Business Profits Ta

oomzmmenmn+~.

'; (2) T t extend8 to the whole of British India. I t -shall come into force on such date as the Central

ent may, by notification in the official Gazette

w 2. I n this Act:, unlees there is anything repugnant. in the lntagp*thn. pkbject or context,-

(I) " abatement " means, in respect of any chargeable gaccounting period, a sum which bears t o a sum equal to-

(a) in the case of a company, not being a com- pany deemed for the purposes of section 9 to be a

k firm, six per cent. of the capital of the company on .the #! L first day of the said period computed in accordance f with Schedulo 11, or one lakh of rdpces, whicheve1

is greater, or B

( 6 ) in the cme of a firm having- (i) not more than two working paitners one

lakh of rupees, or (ii) three worlring partners, one and a half,

lakhs of rupees, or (iii) four or more workiilg partners, twu lakhs

of rupees, or (c) in the case of a Hindu undivided family

two lakhs of rupees, or

(d) in any other case, one lakh of rupees,- @the same proportion as the said period bearn to the period of pone year ; g

(2) " accounting period " in relation to any business means ~er iod which is or has been determined as the ~revious

L

year for that business for the purposes of the Indian Income- XI of 1w,2a

h (3) " business " includes any trade, commerce or . manu- gfaoture, or any adventure in the nature of trade, commerce Fer manufacture, or any profession or vocation fbe profits &of which are chargeable according to the provimons of ~ection

of lg22c 5 10 of the Indian Income-tax Aot, 1922 : k Price annas 2 or 3d .

- ,,..,,,u I ~ u , b b b 1 U 9 [ACT SSI

13rcvided thzt where the functions of a company or of a society incorpora ed by or under any enactment consist . wholly or maii~ly in the holding of illvestments or other pro- perty, tbe holding of t he ii~vestrnents or pr0pert.y shall be

-111089 deemed for the purpose of this definition to be bu,' c~rried on by such rompang or society :

Provided further t.hat all businesses to which this Act applies carried on by the sanlo porson shall 130 treated as 0116 bw&ea for the purposes cf this Act;

(4) " chargeable accounting period " means-

fa) any accounting period falling wholly within the term beginning on the &st day of April, 1946, and ending on the . thirty-first day of March, 1947 ;

(b) where any accounting period falls p a ~ t l y within and partly without the said term, such part of that accou~iting period a3 falls within the said term ;

/

(5) "Company" means a company as defined in the VII of 1918. 'Indian Companies Act, 1913, .or formed in pursuance of an

Aot of Parliament or of Royal Charter or Letters Patent, or of an Act of 1 he Legislature of a British possession or of a law of an Indian Stato, and includes any foreign association, whether. incorporated or not, which the Central Board of Revenue may, by general or special order, declare to be a company for the purposes of this Act :

(8) "control of n company" means control direct or indired of more than one half of the voting power attached to the total issued paid-up share capital of the company, or control veated by its Memorandum and Articles of Association otherwise than by reference to such voting power :

Provided that the voting power attached to shares held by a nominee or trustee for any person shall be deemed for the purpose of this definition to be held by that person ;

(2') "deficiency of profits" means - 1

(i) where profits have been made in any chargeable ao. counting period, the amount by which such profits fall short of the abatement in respect of that period ;

(ii) where a loss has been made in any chargoable ac- counting period, the amount of the loss added to the abaternont in respect of that period ;

(8) "director" includes any person occupying the posi- tion of a director by whatever name called and also includes any person who -

(i) is a manager of the company or concerned in the management of the business, and

( i i) is remunerated out of the funds of tho business, and , (iii) is the beneficial owner of not less than twenty per

cent. of the ordinary share capital of the company . ,

-

. 0 s 1947.1 < ~ u i ~ i f i e ~ ~ ~ m j i t s TWS g$rii,u 3 (9) "dividend" has the same meaning as in seotio 2 of

the Indian Income-tax Act , 1922 ; XIof 1010. ? k C (10) ' firm ", " partner ' ' and " partnership " have the g game meanings respectively as in the Indian Partnership Act,

1932; IX of LOSS,

f (11) " fixed rate" in relation to dividends on share capipitd,. k other than ordihary share capital, includes a rate fluctuat- $ ing in accordance with the maximum rate of income-tax ; t.

S (12) "loss" means a loss computed in the same manner 1 a, for the purposes of this Act, profits are to be computed ;

(13) "ordinary share capital", in relation to a company, Z meana all the issued share capital (by whatever name - called) of the company, other than capital the holders where- ; of ha& a, right to a dividend a t a fixed rate but have no ' other right to share in the profits ofthe company;

(24) "person" includes a Hindu undivided family ;

5 (Id) "prescribed" means prescribed by rules made under $his Act ;

(16) "profits" means profits as determined in accordanoo with Schedule I ;

(17) "taxable profits" means the amount by which the ( profits during a chargeable acoounting .period exceed the ! abatement in respect of that period ; ?g t (18) " working partner " of a firm mea.nu a partner thcreof ['who is required-by the terms of the contsract of partnership to &levoh substantially the whole of his time to tho business of %&he firm.

8. (1) Every Commissioner of Income-tax, Appellate Yex autllorities. t,Psistant Commissioner of Income-tax, Inspecting Assistant :commissioner of Income-tax and Income-tax Officer shall have

/

$e like powers under this Act and in relation to the same area @nd cases as he exercises under the Indian Income-tax $ct, 1922.

f (2) All officers and persons employed in the execution of ;+his Act shall observe and follow the orders, illstruction8 ;and directions of the Central Board of R.event1e : f*

k Provided that no such orders, instructions or directions bhall be given so as to interfere with the discretion of the

I appellata Assistant Commissioner of Income-tax in tho bxercise of his appellate functions. E ' 4. Subject to the provisions of this Act, there shall, in res- CI nrgo ~f sag,

'ect of any business to which this Act applies, be charged, $vied and paid on the amount of the taxable profits during . ' ny chargeable accounting period, a tax (in this Act referred to

"business profits tax") which shall be equal to sixteen $d two-thirds per cent. of the taxable profits :

- --

6 , Bu8in .e~~ Profits Tw [ACT XXI

- c pck,G Provided that-

(a) a n y profits which are, under t h e provisions t of sub-section (3) of section 4 of the Indian Income- % xlcd 1@241. lax Act, 1922, exempt from income-tax,

(b) all profits from any businees of life inauran*,

.. (c) any sum paid to a business by or through the . Central Government by way of bonus or subsidy,-

shall be total1 y exempt from business profits tax under this Act.

~~plr%et \~n of ACL 5. This Act shall apply to every business of which any part of the profits made during the chargeable accounting period ia ohazgeable to income-tax by virtue of the provisions of sub- clause (1) or sub-clause (ii) of clause (b) of sub-section (I) sf

XI of 1828. section 4 of the Indian Income-tax Act, 1922, or of clause (c) of that sub-seotion :

Provided that this Act shall not apply to any business the whole of the profits of which accrue or arise without British

' India where such business is carried on by or on behalf of a person who is resident but not ordinarily resident in British India, unless the business is controlled in India :

- Provided further that this Act shall not apply to any income, proEts or gains of business accruing or arising within an Indian State unless such income, profits or gains are received or deemed under the provisions of the aforesaid Act t o be received in or are brought h t o British India in any chargeable aocounting ) period, or are assessable under seotion 42 of that Act. 1

4 ~f on 8. Where a deficiency of profits occurs in any chargeable g -rmae of iooounting period in any business, the taxable profits of the a &bl3daq of preflbe. basiness shall be deemed' to be reduced and relief shall

be granted in accordance with the following provisions :-

(a) the aggregate amount of the taxable profits for the previous chargeable accounting periods shall be deem- ed to be reduced by the amount of the deficienoy of profits and the amount of business profits tax payable in respect thereof shall be deemed to be re- duced accordingly, and the relief necessary to give effect to the reduction shall be given by repaymen% or otherwise ;

$3 (b) where the amount of the deficiency of profits exceeds g the aggregate amount of the taxable profits for tho previous chargeable accounting periods or where

/ there is no previous chargeable accounting period, the balance of the deficiency of profits or the whole af the deficiency, as the case may be, shall be applied in reducing any taxable profits for the next subsequent chargeable accounting period, and if nnd so far as it exceeds the amount of those profits, any taxab profits for the next subsequent chargeable accountin pr iod and ao on.

Business Profit8 Taa &bzi!Al+ 7. As from the date of any change in the persona oa&ying Changeb P w a s

on a. business, the business shall be deemed for all the purposes i:Ef On

of this Act Lo have been disoontinued and a new business to have been commenced :

Provided that where a change takes place in the persons carrying 011 a business and where except for such change relief would be allowable under section 6, the Central Board of Re- venue may, if it thinks fit, allow such relief under that section cts i t considers just, having regard to the extent to which the *-

persons directly or indirectly interested in the business before the change remain interested therein a f t e r the change.

8. (1 ) Where any interest, annuity, or other annual pay- 1~~~~ ment, or any royalty or rent, is payable by one company to aompedm.

another company, and one of those companies is a subsidiary of the other, or both are subsidiaries of a third company, and the recipient company is resident outside British India, no etllowance shall be made in respect of such payment in aomputing the profits or losses o? the paying company.

(a) a company (hereinaBer referred to as "the principal") is resident in British India and is net a subsidiary of any other company resident in British Indict; and

( 6 ) during the whole or any part of any chargeable ao- counting period of the principal, another company resident or caryying on business within British India (hereinaft,er refexxed to as "the subsidiary") is a snbfiidiary of the principal,

$he capital or profits or losses of the subsidiary for such ahargeable accounting period or part thereof shall be treated for the purposes of this Act as if they were the capital of, or as the case may be, prcfits or losscs arising fiom the b u s k a of, the principal :

Provided that the profits of the subsidiary so treated shall not be exempted from business profits tax in the hands of the principal by reason of any exemption a.pplica,ble to the principal under the proviso to section 4.

(3) Where the chargeable accounting periods of the princi- pal and subsidiary are not co-terminous, such division and apportionment of the profits or losses of the subsidiary for any chargeable accounting period shall be made as will allocate the due proportion thereof to the relative chargeable ac- counting period or periods of the principal ; and p c h division end apportionment shall be by reference to the proportion that tho number of days of the chargeable accounting period of the subsidiary falling wzthin the relative chargeable ac l counting period or periods of the principal bears to the total4 numbor. of days in the chargeable accounting period of thd subsidiary,

(4) For the purposes of this section a company shall be deemed to be a subsidiary of another company if and so long as not less-than four-fifths of its ordinary share capital ie beneficially owned by that other company, whether directly or through another company or other companies, or partly directly and partly through another company or other com- panies.

(5) The business profits tax payable by virtue of this section by the principal shall, for the purposes of section 10, be allocated by the Income-tax Officer to the respective '

companies concernedin such proportion as in his opinion is just.

Provided that the principal shall have the same rights of appeal against an order of allocation made under this sub-seo- tion as it has under this Act against the amount of its business profits tax assessment.

9. Where an individual is entitled to profits arising from more than one business, of which a t least one is carried on by a firm in which he is a partner, the Income-tax OEcer may, with the prior sanction of the Inspecting Assistant Com- missioner of Income-tax, aggregate the shares of such indivi- dual in the profits or losses of all of such businesses and treat the sum of such aggregation as the profits of a business carried on by such individual and assess him accordingly :

Provided that if the accounting periods of such I)usinessee are not co-terminous, the Income-tax Officer shall determine i. in respect of such individual his chargeable accounting period and shall make such divisions, apportionments and aggrega- tion of the shares of such individual in the profits or losees i

l of the several businesses as may be necessary to determine for 4 such chargeable accounting period the total profits and gain8 of such individual therefrom : 6

A

Provided further that for the purposes of this section, a. '

company, which is neither one in which the public arc aub- stantially interested, as defined in the Explanation to snb- section (I) of section 23A of the Indian Income-tax Act, 1

t I@f Z;B%%. 1922, nor a su5sidiary company as dehed in sub-section ( 4 ) of section 8 of this Act, shall be deemed to 5e a firm in which ' the persone having an interest in the company are partners I

or, in the case of a sole-shareholder, a business carried on by i

that sole-shareholder, and ihe profits of such company shall f be computed accordingly : 4

~rovided~further that any profits or lqsses so aggregated for assessment upon an individual shall be excluded from the profits or losses of the respective businesses for tho purposes of this Act ; and no assessment under this Act shall be made in respect of any such business save in the names of t h s other pnrtnars (,herein. ,

F -

5 t F

OF 1947.1 7 %

10. The amount of the busii~eas profits tax payable by'AUOwmm of i f~ any person for any chargeable accounting period shall, in bu~liness profiw

k x in ecrnpkin : t computing total income for the purposes of the relevant hometoi kinoome-tax or supcr-tax a,.:t;rssrnent, be allowed &s s deduc- ~ ~ n 3 e - W i.-tion : r2u-m $-

h 5 Provided that where, uncler the provisions of this Act \ relating t o deficiencies of protits relief is given by wwy of 3 - - repayment from business profits tax chargeable for any charge- ! able accounting period previous to that in which the defi-

ciency occurs, the amount of the deductior: allowed shall , L &- not be altered, but the amount repayable shalllbe taken into t ,account in computing the profits and gains of the business

for the purposes of income-tax as if i t were a profit of the f business accruing in the previous year (as determined for k-that business for the purposes of the Indian Income-tax Aot, f 1922) in which the deficiency of profits occurs. bsza?=-

:. -21 of 1922.3 C

<x

: 21. (7 ) The Income-tax Officer may, for the purposes of issmbf wtiee,i.for

:this Act, require aay person whom he believes to be engaged "54BSenOePnt. . .

<

i: in any business to which this Act applies', or to have b n :,so .. , engaged during any chargeable accounting period, or to ba $-otherwise 1:able to pay lousiness profits tax, to furnish within p i v t: such period, not being less than forty-five days from the date of ! P the ~ervice of the notice, as may be specified in the notice, s &return in the prescribed form and verified-in tho prescribed i, manner setting forth (along with such other particulars carr I i

I E., may be provided for in the notice) with respect io any charge- . .

k-.able accounting period specified in the notice the profih of the y;,business or the amount of deficiency, if any, available for relief $$ %:under section 6 :

,

$ Provided that the Income-tax OEcer may, in his discre-

k :, tion, extend the date for the delivery of the return. g.

(2) The Income-tax Officer may serve on any peyaon, E upon whom a. notice has been served under sub-section ( I ) ,

a notice requiring him on a date to be therein specified to i- produce, or cause to be produced, such accounts or documents i'- as the Income-tax Officer may require, and map from time to f time serve further notices in like manner requiring the prof 1 duction of such furthcr accounts or documents or other- evi-

dence as he may require.

12. ( 1 ) The Income-tax Officer shall, by an order in A8ecrnment.3. k

writing after considering such evidence, if any, aer he ha8 ; required under section 11, assess to the be& of his judgment L the profits liable to business profits tax and the amount of 1 business profits tax payable on the basis of such assessment, L i or if there is a deficiency of profits, the amount of that k.deficiency and the amount of business profits tax, if any I repayable, and ,rhall furnish a copy of such drder t o tho pemon [,on whom the assessment has boen made. 1

(2) Business profits tax payable in respect of any chargc- able accounting period shall be payable by the person carrying , on, or treated as carrying on, the business in that period.

(3) TQhere two or more persons were carrying on the business jointly in the chargeable accounting period, the assessment shall be made upon them jointly and, in the case of ct partnership, may be made in the partnership name.

(4) Where by virtue of the foregoing provisions an assess- ment could, but for his death, have been made un ally person ',

either solely or jointly with any other person or persons, the assessment may be made on his legal representative either olely or jointly with that other person or persons, as the ase may be.

13. (1) The Income-tax Officer, before proceeding t o make an assessment (in this section referred to as the regular assessment) under section 12, may, a t any time after the expiry of the period specified in the notice issued under sub- section ( I ) of section 11 as that within which the return there- in referred to is to be furnished, and whether the return has or has not been f~lrnished, proceed t,o make in summary manner a provis'onal assessment of the taxrtb!e profits and the amount of business profits tax payable thereon.

(2) Before making such provisional assessmer~t l l e Income- ,

tax Officer shall give notice in the prescribed form to the person on whom assessment is to be made of his intention to do so, and shall with the notice forward a statement of the amount of the proposed assessment, and the said person shall be en- titled to deliver to the Income-tax Officer a t any time within fourteen days of receipt of the said liotice a statement of his objections, if any, to the amount of the proposed assessment. .

>'

(3) On expiry of one month from the date of service of 1 the notice referred to in sub-section (Z) , or earlier if the i

assessee agrees to the proposed assessment, the Income-tax CBicer may, after taking into account the objections, if any, made under sub-section (Z), make a provisional assessment, '

and shall furnish a copy of the order of assessment to the wessee :

Provided that assent to the amount of the assessment, : or failure to make objection to it, shall in no way prejudice 1 the assessee in relation to the regular ttsseasment. t

(4) In making any snch provisional assasment tha Incorns- i a t,ax Officer shall make allowance for any deficiencies of pro- 3 fiLs for previous chargeable accounting periodrs which are under '

the provisions of section 6 to be set off against the taxable 1. ~rofitla of the chargeable accounting'period in respect of which the mmmment is being made :

Provided that,whero such deficiencies of profits have not beon determined under sub-soction (I) of section 12, theIncome- tax Officer shall evLimttte the amount thereof' to the best of his judgment.

(5) There shall be no right of appeal against a provisional assessment made under this socti~n, and it shall, until a regular assessment is made in due course under section 12, determine the amoimt of busin ess profits tax due from the assessee.

(6) If, when a regular assessment is made in due course nnder section 12, the amount of business profits tax payable thereunder is found to exceed that determined as payable by the provisional assossment, i t shall be reduced by the amount dctermiued as payable by the provisional assossment.

(7) If, when a regular assessment is made in due course under section 12, the amount of business profits tax payable thereunder is found to be less than that determined as payable by the provisional assessment, any excess of tax paid as a result of the pruvisional assessment shall be refunded to the assessee, together with in%erest a t two per cent. per annum calculated from the date of payment of such excess tax to the date of the ord+r of orofund, both days incli~sive.

==?= 14. If, in conaoquance of dafinite information which has

Mowkg come into. his possession, the Income-tax Officer discovers asseesment, that profits of any chargeable accounting period chargeable to business profits tax havc cscaped a,ssossmonti, or have been underassessed, or have been the subject of excessive ralief, he may a t any time within four years of tho end of the charge- able accounting period in quostion serve on the person liable .to such tax a notice containing all or any of the requirements which may be included in a notice under section 11, and may proceed to assess or reassess the amount of such profits liable to business profits tax, and the provisions of this Act shall, so far as may be, apply as if the notice were a notice issued under that section.

I I

15. If the Income-tax OEioer, the Appellate Assistant Penalti- Commissioner of Income-tax or the Commissioner of Income- tax, in the course of any proceedings under this Act, is satisfied that any person has, without reasonable cause, failed to fur- nish the return required under sub-section (I) of section 11, or to produce or cause to be produced the accounts or docu- ments or other evidence requirod by the Income-tax Officer under sub-section (2) of that section, or has co~~cealed particu- lars of the profits of the business orhas deliberately furnished inaccurate particulars of such profits, he may direct that such person shall pay by way of penalty, in addition to tho amount of any business profits tax payable, a sum not exceeding-

(u) where the person has failed to furnish tho return re- quired under sub -seolion (I) of section ,I 1, tho amount of the business profits tax payable ;

p , . cg.-.~ 1 . . . . . . . . . . .. .

. siness profits ?lax [ 1 ; 4 0 ~ xxL

(h) in any other case, the amount O F busineas profits tax .

which would have been avoided if the return made had been accepted as correct:

Provided that the Income-tax Officer shall not impow any penalty under this section without the previous approval of the Inspecking Assistant Commissioner of Income-tax.

16. (1 ) Any person objecting to the amount of businw i8tant profits tax for which he is liable as assessed by the Tncomne- vf fa=- Officer or denying his liability to be assessed under this - .

Adt, or objecting to any penalty imposed by the Income-tax Offi,cer, o r t o the amount of any deficiencyof profits as assessed : b y t h e Income-tax Officer, or to the amount allowed by the In&e-tax Officer by way of relief under a n y provision of this Act $r to any refusal by the Income-tax Officer to grant re- relieF;. may appeal to the Appellate Aesistant Canmissioner of Income-tax.

(2) An appeal shallordinarily be presented within forty-five days of receipt of the notice of demand relating to the assess- ment or penalty objected to, or in the cease of an appeal against the assessment of e deficiency of profits, within thirty days of . '

the receipt of the copy of the order determining the deficienoy, , or in the case of an appeal against the amount of a relief granted .!

or a refusal to grant relief, within forty-five days of tbe receipt of .! the intimation of the order granting or refusing to grant the . .\

relief, but the Appellate Assistant Commissioner of Income- :: tax may admit an appeal after the expiration of tnhat period I if he is satisfied that the appellant had sufficient cause for n d presenting it within that period.

, .

(3) An appeal shall be in the premribed form and shall be verified in the prescribed manner.

(4 ) The Appellate Assistant Commissioner of Income- tax shall hear and determine the appeal and,. subject to the provisions of this Act, shall pass such orders as he thinks fit, and such orde* may include an order enhancing the assessment or a penalty : Q

Provided that an order enhancing an assessment or penalty uhall not be made unless the person affected thereby has b&n given a reasona6le opportunity of showing cause against such enhancement; .

(5) The procedure to be adopted in the hearing anddeter- . m.ina.tion of appeal8 shall be in accordance with the rule8 made

by the Central Board of Revenue in relation to income-&x.

17. Any Income-tax Officer or any perfjon in respect of whose business itn ,order under aectro~n, '-2 has been passed and who objects to an order passed by an Appellate As~isiant Commissioner of Income-tax under section 15 or seotion. i 6 may, wiGhinGhe prescribed time and ia the prescribed manner

ppealagainst such order to the Appellate Tribunal constituted der the Indian Income-tax Act, 1922, and that Tribunal X I 6 !622. all have all such powers in disposing of the appeal as it baa

n respect of appeals preferred to it under tho said Act,

18. The Comissioner of Income-tax may, a t any time Rectification of ithin four years from the date of any order passed by any m m h s .

ellate Assistant Commissioner of Income-tax or Income-tax nder this Act, rectify any mistake in any evidence during assessment or appellate proceedings, or any

apparent from the record and ehall within the like ctify any mistake apparent from the record which

as been brought to his notice by a person to whoso. business

Provided that no such rectification shall be mads having he effect of enhancing the liatjilitv of any person unless that erson has been given a reasonable opportunity of being

19. The sections of the Indian Income-tax Act, 1922, Application of applied to excess profits tax by virtue of section 21 of the ~ ~ ~ ~ ' 8 s m c .

xcess Profits Tax Act, 1940, shall, in so far as they are not xv 04 1940. ugnant t o the provisions of this Act, apply to busines~ fits tax as they apply to excess profits tax.

20. ( I ) Notwithstanding anything contained in the Indian Gmome-tm Income-tax Act, 1922, a11 information contained in any i:$!gbzEg . ~ta tement or return made or furnished under the provisions purposes of &hie f that Act or obtained or collected for the purpoeos of &hat gtbr lone. Fot may be used for the purposes of this Act.

(2) All information contained in any statement or return ade or furnished under the provisions of this Act or obtained

r collected for the purposes of this Act may be used for tha urpoaes of the Indian Income-tax Act, 1922. xr-d 1~2rm.

21. If any ?erson fails, without reasonable oause or excuse, to ~ ~ H V W furnish in due time any return or statement, or to produce, returns of cause to be produced, any accounts or documents required etahmBnaa' 3e produced under section 11, he shall be punishable with e wlich may extend to five hundred rupees, and with s

fin? which may extend to fifty rupees for every day which the default continues.

$2. If a person rnakes in any return required under section Falee st&emanta;. any statement which is false, and which he either knows or

lieves to be false or does not believe to be true, he shall be ishable with simple imprisonment which may extend to months, or with fine which may extend to one thousand

ees, or with both.

(2) A person shaii not be proceeded aga iu~ t for antmtitutiaa of under section 21 or section 22 except a t the in~ltanoef: In~pecting Assistant Comzlliesioner s f Incomr~-tax.

rJligc-c-24 usiSess Profits Tax

(2) No prosecution for an offence punishable under section 21 or section 22 or under the Indian Penal Code shall be instituted in respect of the same facts as those in rospect of which a penalty hae been imposed under thie Act.

(3) The Inspecting Assistant Commiseioner of Income- tax may, either before or after the institution of proceedings, compouod any offence punishable under section 21 or section 22.

24. ( 1 ) The Central Board of Revenue may, subject to the control of the Central Government, make rules for carrying out the purposes of this Act.

(2) Without prefudiae to the generality of the foregoing power, such rules may-

(a) prescribe the procedure to be followed on appeals, applications for rectificdtion of mistakes, and applications for refunds ;

(b) provide for any matter which by, or under, this Aot iE4 to be prescribed;

(3) The power to make rules conferred b3 tbis section ahdl be exercised in like manner m the power to make rdm under section 59 of the Indian Income-tax Aot, 1922.

7 SCHEDULE I

[Xee SEUTIOX 2 (16)J

Rdes jor the computation of prof& for purposea of Rusineae ProJits Taz

1. The profita of a business during any chargeable account- ing period shall be separately computed, and shall, subject to the provisions of this Schedule, be computed in accordance with the provisions of section 10 of the Indian Income-tax Act, 1922 :

Provided that any sums other. than any interest paid by a firm to a partner of the firm excluded under the proviso to olause (iii) of sub-section (2) or oSause (a) of sub-section (4) of that section from the allowances made in computing the gzofits of the business for the purposes of income-tax shall, if 1 aid, be included in those allowances when computing the profita of the business for the purposes of business profits tax.

Provided further-

(a) that any sum8 received or credited in a ohargeable accoui-it:,r,g pa~iod which by virtue of rule 9 of Schedule I to the Excess Frofits Tax Act, 1940; have been treated as business receipts for the pur- pose of assessment to excess profits tax, and

OR 1947.1 Business Profits Tax kk/cu 15

(6) any expenditure or loss incurred in any oh rgeable accounting period, allowance in respect of which has been made for excess profib tax .purposm,

ehall be disregarded in computing the profits, or losses of the chargeable accounting period t

Provided further that where a chargeable accounting period is not an ctccount.ing period, the profits or loesos of the - business during the accounting periods wholly or partly included within the chargeable accounting period shall be so computed as aforesaid, and such division and apportionment t o specific periods of those profits or losses and such aggregation of those profit8 and losses, or any apportioned part. thereof, ' shall be made as appears necessary to arrive a t the profit during tho chargeable accounting period ; and any such apportionment shall be made in proportion to the number of days in the respective periods.

2. (1) The principle of adding the allowanbe for deprecia- > tion for any one period to the allowance for depreciation for any subsequent period and deelming it to be part of the allow- ance for such subsequent period shall not be followed.

(2) Nothing in this Act shall be construed as permitting the application, in computing profits for the purposes of busi- ness profits tax, of the provisions of sub-section (2) of section 24 of the Indian Income-tax Act, 1922. XI of 182%

3. Income received from investments or other property &all be included in the profits only as provided in this rule, that is to say,-

(a) in the case of the business of a building society, or a banking business, insurance business or,business consisting wholly or mainly in the dealing in or

\

,' holding of investments or other property, the profits shall include all income received from investments or other property ; or

(b) in the case of a business part of which consists in banking, insurance or dealing in investments or other property, not being a business to which clause (a) applies, the profits shall include all income received from investments or other property held for the purposes of that part of that business :

Provided that-

(&) income received directly or indirectly by way of dividend or distribution of profits from a body corporate carrying on business as defmed in thia Act, and

(ii) income to which the persons carrying on the bu~ine~ca ai* raot beneiiciaiiy entitled,

rshall in no owe be included.

Business Profiis Tax [ACT XXI

I 4. jlj In tho case of a business carriacl on ia any accounting period which constitutes orincludes a chargeab!e accounting period, by a company, the directors whereof have throughout that accounting period a controlling interest there- in, no deduction shall be made in respect of directors' remuner- ation in computing the profits for that accounting period.

(2) Where, in the case of business carried on by a company in aay accountkg period which co~stit~utes or Lncludes a charge- able accounting period, the directors of the compaiiy have during any part of that accounting period a controlling interest therein, and I he case is not one to which sub-rule ( 1 ) applies, the profits of the accounting period shall be computed as if the dircctors of the company had no controlling interest therein, and to the part thereof appropriate to the chargeable accotlnt- ing period ascertained in accordance with the third proviso to rule 1 shall be added the directors' remuneration for Lhat part of the chargeable accounting period during which the directors of the company had a controlling interest therein,

(3) In this rule the expression " directors' remuneration " does not include-

(a) the remuneration of any director who is required to devote substantially the whole of his time to the ser- vice of the company in a managerial or technical capacity and is not the beneficial owner of, or able, either directly or through the medium of other com- panies or by any other iradirect means, to control more than five per cent. of the ordinary share capital of the company, or

(b) the remnneration of any managing agent where such remuneration is included in the profits of the manag- ing agent's business for the purposes of the business profits tax.

5, (1) In computing the profits of any chargeable accounting period no deduction shall be allowed in respect of expenses in excess of the amou~it which the Income-tax Officer considers reasonable and necessary, having regard to the requirements of tho business, and, in the case of directors' fees or other payments for services, to the actual services rendered by the person con- oc rned :

Provided that no dimllowance under this rule shall be made by the Income-tax Officer unless he has obtained the prior authority of the Inspecting Assistaat Commissioner of Income- , tax.

(2) Any person who is dissatisfied with the decision of the 1 Income-tax Officer under this mie may appeal in the prescribed %ime and manner to the Appellate Tribunal ~eferred t o in , section 19.

Business Profits l ' g ~

BCIIE DULE II ,bib q &A?/

[See SECTION 2 (I)] I Rulefi for cci?t~p.uting the capital of a company for purposes Cr$

Business Prc$ts Taz

I . For the purposes of ascertaining the aba.tement under this Act in respect of any chargeablb accounting period, the capital of a cornpamy shall be computed in accordance with the following rules.

2. (1) Where the company is one to which ciause (a) of rule 3 of Schedule I applies, i ts capital shall be the sum of the amounts of its paid-up share capital and of its reserves in so far as they have not been allowed in computing the proiiLs of the company forthe purposes of the Indian Income-tax Act,

(2) Where the company is one to which clause ( b ) of rule 3 of Schedule I applies, its capital, ascertained in accord- ance with sub-rule (1) of this rule shall be diminished by the cost t o i t of its investments or other property, the income from whichis not includible in the profits, so far as that cost exceeds any debt for money borrowed by it.

(3) In all other rases, tbe capital shall be the sum ascer- tained in accordance with the eaid sub-lule, diminished by the cost to the ccmpany of its inrestroents so far as that cost exceeds any debt for mcney borrowed by it.

3. So much of tho pramium realized by a company fro111 tho i s s ~ e of any of i ts shares as is retnincd in the business shall 1 e regard d as forming part of its paid-up capital for the puryos2s of rulo 1.

4. Any deposits with the Central-Government under section 10 of the Iridian Finance Act, 1942,'or section 2 of the E,xcess Profits Tax Ordinance, 1943, s h l l not be regarded as investment or other property for the purposes of this Schedule.

GTPD-S141 LD- 3-9--7-4,500.

!

P

F F t l ACT No. XXll OF 1947.

[PASSED BY THE INDIAN LEGISLATUI~B]

(Received the assent of tho Govorno~ Gone~al on tlze 18th April 1947.)

n Act further to amend the Indian Income-tax Act, 1922, a,nd E< the Excess Profits Tax Act, 1840. &:

HEREAS it is expedient further to amend the Indian Income-tax Act, 1922, and the Exoess Profits Tax XI of 1022.

Bat, 1910, for the purposes hereinafter appearing ; XV of 1940.

p' It is hereby enacted as follows :-

CHAPTER I '

Preliminary

1. (I) This Aot may be called the Inoome-tax and Exoess short title en d erofita Tax (Amendment) Act, 1947. oommence~en~.

(2) It shall be deemed to have come into foroe on the 81st day of March 1947. 2 -- 1: CHAPTER I1 i. I'

p. Amendments of Act X I of 1922 1, 2. I n section 2 of the Indian Inoome-tax Aot, 1922 (here- Amend-&

in this Chapter referred to a8 the said Aot),-- of seofin 2, AoB XI of

) olause (4A) shall be renumbered s s olause (4B), m d 1922. olause (4) the following clause shall be inserted,

ly :-

% '(4A) "capital asset" means property of any kind

Lother Wan agricultural land) held by an assessee, whethor $or not connected with his business, profession or vocation, b u t does not include-

stock-in-trade, consumable stores or raw for the purposes of his business, profession

-(ii) personal effects, that is to say, movable property aring apparel, jewellery and furniture) held for by the assessbe or any member of his familyz

ependent on him ;' ( b ) for the ExpZanation to olause (6A) the following shall be

pkbstituted, namely :- "provided further tha t the expression "acoumulated profib",

E wherever i t occurs in this clause, shall not include k& capital gains of any previous year prior to the pre-

vious year for the assessment for the year en&% on the 31st day of March 1948 ; '

kz ? ( G ) in clause (6G), after the word and figures "section lo", pthe words, figures and letter "and any capital gain charge- ,-able accordkg to the provisions of section 12B" shall bt; hnserted ;

k Price anna I or l a d .

F ii. k-

Income-tax and Excess Profits Tax ( A m e n d m e n t ) [ACT XXII

(d,) in,clause (15), for the words " does not apply ; and" the words "does not apply and except any capital gain which is not includible in the total income of an assessoe ; " shall be substituted.

k d m e n t . 8. In sub-section (3) of eection 4 sf the mid Act, - of seotion 4, act of (a) to clause (iv) the words "and any capital gains of the 1922. Fund arising from the sale, exchange or transfer of suah seou-

ritias " shall be added ; (b) in clauae (vii), after the words " Any reoeipts" the

words, figure8 and letter " not being capital gains ohargeable according to the provisions of section 12B and " shall be inserted.

Ar~gndment 4. To olaqse (c) of section 4A of the said Aot, the words ~ ~ w ' ~ m @ a u c o u n t not bei g tsken in either oase of income chargeable oc l ~ e e . under the head,?Capital gain'?' shall be added.

Amehent 5. To sectioi 6 of the said Aot the following clause shall of eeotion 8, ~,,t XI of be added, namely :- 1022. " (vi) Capital gains ". ineertion of. 6. After section 12A of the said Act tho followina sootion v

:gg :;h%zf shall be inserted, namely :- X I of 1922 ' 12B. (1) The tax shall be papablg by an assessee under the

head "Capital gains" in respeot of any p ~ o - ~ a p i t a l gains. fits or gains arising from the sale, exchange

or transfer of a capital asset effected after the - 31st day of March 1946 ; and-su& profits and gains shall be

deemed to be income of the previous year in~whioh. the sale, ' exchange or transfer took place :

Provided that where the amount of capital gains in the pre- vious year does not exoeed fifteen thousand rupees, the - tax hall not be payable by the asmusee and suoh amount shall not be included in his total income : I -

Provided further that the tax shall not be payable by an assessee in respect of any profits or gain8 arising from the sale, exohange or transfer of a capital asset, being property the income of which is chebrgeable under section 9 and which has bee3 poosessed by the assessee or a parent of his for not less thah aavon yeara before the date on which the sale, exchange ar trapl~fer took place ; and the amount of such profits or gains shall not be included in his total income :

Provided further that any transfer of capital assete by reason of the compulsory acquisition thereof under any law for the time being in force relating to the compulsory ac., quisitio I of property for public purposes or any distribution' of capital assets on the totai or partial partition of a Hindn' undivided family, or on the dissolution of a firllr or other association of persons, or on the liquidation of a company, ol llnder a deed of gift, bequsst, will or transfer on irrevocablt trust shall not, for the purpoms ofthis section, be treated a! sale, exchange or t ran~fer of the capital assete :

1947.j Iaconae-tnz and Erccess P>ofits Tax (Amsndment) : Provided further that the transfer of a capitel asset by k oompsny to a subsidiary company, the whole of the share

'

h- itd of which is held by the parent company or by the nomi-

es thereof, shall not be treated as a sale, exchange or nsfer within the meaning of this section where the subsi- y company is resident in British India and is registered er the Indian Co npanizs Act, 1913, so however that ~ ~ l r of 1 9 1 ~ .

r the purposes of clause (vi) or clause (vii) of sub-section of section 10, the cost or the written down value, as the

e may be, of the transferred capital asset shall be taken to the same as i t would have been if the parent oompany continued to hold the oapital asset for the purposes of

(2) The amount of a capital gain shah be computed after '

$making-the following deductions from the full value of the Coonsideration for which the sale, exchange or transfer of the bcapital asset is made, namely :- .- . I" - (i) expenditure incurred solely in connection with such g &+ sale, exchange or transfer ; k (ii) the actual cost to the assessee of the capital asset, I including any expenditure of a capital nature in-

curred and borne by him in making any additions g or alterations thereto, but excluding any expendi-

ture in respect of which any allowance is admissible under any provision of sections 8, 9, 10 and 12 : . -

Pi-

Provided that where a person who acquires a capital asset from the assessee, whether by sale, exchange or transfer, is a person with whom the assessee is directly or indirectly con-

' nected, and the Income-tax Officer has reason to believe that the sale, exchange or transfer was effected with the object of avoidance or reduction of the liability of the assessee under this section, the full value of the consideration for which the sale, exchange or transfer is made shall, with the prior approval of the Inspecting Assistant Commissioner of Income-tax, be taken to be the fair market value of the capital asset on the date op which the sale, exchange or transfer took place :

Provided further that where the capital asset is an asset in respect of which the assessee has obtained depreciation allow- ance in any year, the actual wst of the asset to the assessee shall be its written down value, as defined in section 10, in- areased or diminished, as the case may beg by any adjust- ment made under clause (vii) of sub-section (2) of that seo- tion :

Provided further that where the capital asset became the property of the assessee before the 1st day of January 1939, he may, on proof of the fair market value thereof on the said date t o the astisfaction of the Income-tax Officer, substi- tute for the actual cost such fair market value which shall be deemed to be the actual cost to him of the asset, and which shdl be reduced by the amount of depreciation, if any, allowed to tho assessee aft r 1 t,l- e said date and increased or

I%oome-kax and Excess P~of i t s Tax (Amendmefit) [ A ~ T xxrr diminished, as the case may be, by any adjustment made under clause (vii) of sub-section (2) of section 10 :

Provided further that where the capital asset was on any previous occasion the subject of negotiations for its sale, ex- change or transfer, any option or other money received and retained by the assessee in respect of such negotiations shall be deducted in compting the actud cost to him of mch asset.

(3) Where any capital asset became the property of the assessee under any of the circmatances referred to in the third proviso to sub-section (I), its actual cost allowable , t o him for the purposes of this section shall be its actwl cost '

to the previous owner thereof, and the provisions of sub- ' section (2) shall apply accordingly ; and where the actual cost to the previous owner cannot be asoertained, the fair market value a t the date on which-the capital asset became the property of the previous owner shall be deemedto be the actual cost thereof.

(4) Notwithstanding anything contained in sub-section ( I ) , where a capital gain arises from the sale, exchange or trans- fer of a capital asset whioh immodiately before the date on which the sale, exchange or transfer took place was being used by the aasessee for the purposes of his business, profession or vocation, or which in the two years immediately preceding that date was being used by him or a parent of his mainly for the purposes of his own or the parent's own residence, and the' assessee has within a period of one year before or after that date purchased a new capitel asset for the same purposes of his business, profession or vocation or; as the case may be, for the purposes of his own residence, then instead of the capital gain being charged to tax as income of the previouti year in which the sale, exchange or transfer k ~ o k place, i t shall, if the sssessee so elects in writing before the assessment is made be dealt with in accordance with the followjng provisions of this sub-section, that is to say ,-

(a) if the amount of the-capital gain is greater than the cost of the new asset,-

(i) the difference between the amount of the capital gain and the c o ~ t of the new asset shall be charged under this section as income of the P r e ~ ; ' ~ ~ s year, and

> .. ! zt) for the purposes of computing in respect of the

new asset any allowance under clause (vi) or clause (vii) of sub-section (2) of fiection 10 or the amount of any capital gain arising from its sale, exchange or transfer, the cost or the written down value, as the case may be, shall be nil, or

(b) if the amount of the capital gain is equal to or less than the cost of the new asset,-

(i) the capital gain shall not be charged under thi,s ~ection, and

g t: k

I O F 1947.1 11zcome-tax and Eecess Profits T a x (Amendment) ,

ti) ior the purposes of computing in respect of the new asset any allownnce under the said clause (v i ) or any allowance or adjustment under the said clause (vi i) or the amount of any papital gain arising from i ta gale, exchange or tranafer the oost or the written down value, as the oase may be, shall be reduced by the amount of the capital gain :

Provided that where in respect of the purchase'of a new capital asset consisting of plant or machinery the assewe sat ides the Income-tax Officer that despite the exercise of due diligence i t has not been possible to make the purchase with- in the period specified in this sub-section, the Income-tax Officer may, with the prior approval of the Impecting Assistant Commissioner of Income-tax, extend the said period to such date as he considers reasonable.

:u '7. In clause (c) of sub-section (2) of section 14 of the said Amendment Aot, after the words " are assessable under " the Gords, figures f o ~ ~ ~ ~ ~ ~ 2 a . B and letter " section 12B or " shall be inserted.

8. To section 17 of the said Act the following sub-sectiom Amenhe116 shall be added, namely :- , of ~ o t seofin XI 17, OP

' ( 6 ) Where the total income of an assessee, not being a 1922- company, includes any income chargeable under the head " Capital gains ", the tax, including super-tax, payable by him on his total income shall be-

i) income-tax and super-tax payable on his total income as reduced by the amount of such inclu- sion, had such reduced income been his total income, plus

zi) income-tax on the whole amount of such inclu- sion a t the following rates, namely :-

where such amount- Rate. exceeds Rs. 15,000 but does not

exceed Rs. 50,000 . . . . . . . . . . . . One anna in the rupee, ? exceeds Rs. 50,000 but does not I,

exceed Rs, 2,00,000 . . . . . . . . . . .Two annas in the rupee, exceeds Rs. 2,00,000 but does not

% L exceed Rs. 5,00,000 . . . . . . . . . . .Three annas in the rupee, exceeds Rs. 5,00,000 but does not

exceed Rs. 10,00,000 . . . . . . . . . .&ur annas in the iupee, i~. exceeds Rs. 10,00,000 . . . . . . . . . . . Pive annas in the rupee :

i Provided that where owing to the. fact that the amount of i, such inclusion has exceeded a certain limit, income-tax thereon

is payable or is payable a t a higher rate, the amount of income- tax so payable shall be reduced so as not to exceed--

i (a) the amount which would have been payable 8 i the amount of such inclusion had not exceeded that limit, I plus -.

P

6 Tncome-%aa: and Excess Profits Tm (Amendment) [AOT sxn

( b ) one-half of the amount by which the amount of suoh inclusion exceeds that limit.

(7) Where the total income of a company includes any - income chargeable under tho head " Capital gains ", the super-

tax payable by the company in any year shall b reduced by an amount computed on that part of its total incomo ;which consists of such inclusion a t the rate of super-tax (excluding the rate of additional super-tax, if any) specified in the case of a company by the annual Act of the Central Legislature fixing the rate or rates of tax for that year.'

Amendment 9. TO section 18A of the said Act the following sub- section shall be added, namely :- 1 SA, Aot XI

of 1922. ' (12) Any income chargeable under the head "Capital ,

gains " shall not be taken into account for any of the pur- poses of this section.'

*-dment 10. In section 24 of the said Act, after sub-section (2) the of seotion gr, A& *XI following sub-sections shall be inserted, namely :- of 1922. , ' (2A) Notwithstanding anything contained in sub-section

(I), where the loss sustained is a loss falling under the head /

' "Capital gains", such loss shall not be set off except against any profits and gains falling under that head.

(2B) Where an assessee sustains a loss such as is referred to in sub-section (2A) and the loss cannot be wholly aet off in accordance with the provisions df that sub-section, the portion not so set off shall be carried forward to the following year and set off against capital gains for- that year, and if it cannot be so set off, the amount thereof not so set off shall be carried forward to the following year and so on, so however ,, that no such loss shall be so carried forward for more than six years :

Provided that where the loss sustained in any previous year does not exceed fifteen thousand rupees, it shall not be carried forward.'

Amendment 11. To section 38 of the said Act the following clause - '

Ofgeotion 38s shall be added, namely :- Aot XI of 1922. "(4) require any dealer, broker or agent or any person

concerned in the management of a stock or commodity Ex- change to furnish a statement of the names and addresses of all persons to whom he' or the Exchange has paid any sum in connection with the sale, exchange or transfer of a capital asset, or on whoee behalf or from whom he or the Exchange has received any such sum, together with particulars of all such - payments and receipts. "

AmendxnenB 12. In section 42 of the said Act,- of seation 42, . s Act ( , ) for the marginal heading the following- shall be sub- i812.

stituted, namely :-

" Income deemed to accrue or arise within -British Inclia; " ; -

01.. 1947.1 I~zconze- tax and E x c e s s lJrof i ts T a x ( A m e n d n z e n t )

( b ) in sub-section (I), after the words " in cash or in kind, " the words "or through or from the sale, exchange or transfer of a -capital asset in British India, " shall bo inserted.

-63. TO section 43 of the said Act the following Explana- Amendmeat

Lion shall be added, namely :- of Aot seotiou XI 43, of

" Expbnation.-A person, whether residing in or out of lQ22. British India, who acquires, after the 28th day of February, 1947, whether by sale, exchange or transfer, a capital asset in British India from a person residing out of British India shall, for the purposes of charging to tax the capital gain arising from such sale, exchange or transfer, be deemed to have a business connection, within the meaning of this section, with such person residing out of British India."

14. In clause (d) of sub-section (7) of section &c of the Amendment said Act, after the words " securities purchased therewith, " of seotion the words "and, of any capital gains arising from the sale, ::y;z exchange or transfer of capital assets of the fund, " shall be inserted.

15. I n section 58R of the said Act, after the words "de- Amendment posits of an approved superannuation fund " the words " and ~iR,zt%;I any capital gains arising from the 'sala, exohange or 1922, transfer of capital assets of such fund " shall be .inserted.

--- CHAPTER 111

Amendments of Act X V of I940

16. In section 15 of the Exoess Profits Tax Act (here- Amendment after in this Chapter referred to as the said Act), the wor&ofee~tionl6, "within five years of the end of the chargeable a c ~ o u n t i n g ~ ~ ~ ~ , ~ ~ period in question" shall be omitted, and shall be deemed . always t o have been omitted.

17. After section 26 of the said Act the following section lnse&on of shall be inserted, namely :- new 26A eeotion in Aot

"26A. (I) If on an application made to it through the Ex- XV Of 1g40.

Further powers CeSs Profits Tax Officer, the Central Board of of Central Board Revenue is satisfied that a person who in a of 1+3f;enue to grant ij9rtain re- chargeable account,ing period ending on the lief. , . , 31st day of March 1946, carried on s, business

the profits of which for any chargeable accounting period are chargcd with excess profits tax,-

(i) incurred during the period commenchg on the 1st day of April 1946 and ending on the 3lst day of December 1947, in connection with that business,-

(a) expenditure on the removal of works constructed for protection against enemy attack ;

(b) where under the orders of a competent authority the business was wholly or partly removed during the war, expenditure on again removing tho business or part thereof;

1

8 h o o m e - t a x and Excess P ~ o f i t s T a x ( A m e n d m e n t ) [ACT XXII

(c) where any physical assets held for the purposes of the business were altered to adapt them ta war condition. expenditure on re-adapting them to normal require- ments : - /

(d) expenditure in consequence of the termination of any contract for the supply of goods, materials or services, or the lease of buildings or machinery t o him, where that contract is terminated by reason of the termhation of a contract for the provision by him of goods, materials or services for the purposes of the , mar ; or

(ii) incurred during the period commencing on the 1st day of April 1946 and ending on the 3 1st day of December 1947, a loss on the sale of trading stock held on the 31st day of Maroh 1946 for the purposes of the business ; or

(iii) incurred in any accounting period ending on or before the 31st day of March 1946 in connection with that businw any expenditure referred to in the sub-clauses of clause (i) which, except under the provisions of this sub-section, is not allowable, either wholly or partly, in computing the profits of such accounting period :-

the Central Board of Revenue may direot that such allow- ance as i t thinks just shall be made in computing the profits of the business during the chargeable accounting period ending on the 31st day of March 1946, and effect shall-be given to such direction by repayment or otherwise, as the case may require :

Provided that in giving any such direction, the Central Board of Revenue may impose such conditions aa i t considers appropriate :

Provided further that where the applioant satisfies the Cen- tral Board of Revenue that i t was not possible to complete any work referred to in sub-clauses (a), (6) and (c).of clause (i) within the period specified in that clause, the Central Board of Revenue may extend the said period to such date as it oonsi- ders reasonable :

Provided further that, where any change has taken place in the persons carrying on the business, the persons carrying it on after the change shall have the azne right to make an appl-ica- tion under thk sub-section in respect of any expenditure referred to in spb-clauses (6) and (c) of clause (i) as the persons previously carrying on the business would have had if there had been no such change.

(2) Where an accounting period included, but did not end on, he 3lst day of March 1946, all expenditure referred to in the sub-clauaes of clause (i) of sub-section (I) which would, apart from the provisions of this sub-section and rule 11 of Schedule I, be allowable as a deduction in computing the profits of the sGd a~counting period, shall be treated for the purposes of sub-. section (I) as if it were incurred after that day, and if' a n

applictitioil is made under this seotion, no deducticn from, or

in computing, the profits of any accounting period or charge- sblo accounting period #hall be allowed in respect of-suob expenditure otherwise thaa'under sub section (I).

(3) Where a change talres place in tho persons carrying on ;a.

business, or a person carrying on a business, being a body corporate, becomes or ceases to be a subsidiary company or principal company withir; the nieaning of sub-section (6 ) of section 9, and where except for the hhappeing of that event. relief would be allowable undcr this fiection, the ~ c n t r a l Board of Revenue may, if it think8 fit. allow such relief under I hik sectioit a s it considors j i lst , having regard to t'he extenl to which the persons dirostly or indirectly interested in the - business or Irody corporate, as the case may be, before the change ,_remain ir~te*~sted thereill afier the change." ,

18. To the first paragraph of rule 11 of Schedule I to I he said Act the following proviso shall be added, namely :-

IProvided that where any loss or expenditure inourred during the period commencing on the 1st day of April 1946 and ending on the 3lst d ~ y of December 1947 is reasonably and properly at~tributable, wholly or partly, to ally cfmgeable accounting pdriad or standard period, such ded~xction aa

appears to the Excess Profits Tax Officer to bo reasonablo shhal3 be allowed in computing the profits of such ~hargeal>le accounting poriod or standard period; and any realief ~ccuring from such deduotion shall be given by xepaymont 0, obherwi~e, as the case may require."

Anleizdment of Sohedulo 1, A c t . XV of lo&.

ACT No. 'XXIII OF 1947. I

( ~ e o s i v e c l the assent of the G o v e r n o ~ General on the 18bk.Ap~dt Ztb4'F.) .

Ba Act hrtbeq td amenti t h s ~ e s e m Bmk 0% India Aet, 1984, HEREAS it is expedient further to amend the Reserve Bank -w of India Aot, 1934, for the pmpges herehbftar appearing; of 1934

It is hereby enacted as follows :-

: I. Tfii Act may be called the Reserve Bank of fladia, ~ $ ~ ~ a n d shc@t +Me Amendment) Act, 1947.

2. In a d o n 2 of the Reserve Bank of India Act, 1894 (herein- ztzF~Cf after referred to as the said Act), after clause (b) the fo:oUowhxg olause II ,$ pg8i , shall be inserted, namely :y

, '(bb) "foreign exchange" has the same meaning ae ia bbej Fore@ Exchange Regulation Act, 1947;' OfI of 1947 -

a, In section 17 of.%he mid Adp b $ n h m b 6P eeotion !7 .lb& I T

(a) to sub-clause (a) of c l a w (If) the @m& " ~ d W foreign exohange" shall be added ;

(b) to olause (22) the words "and fb~ip,lest~%-' shall be added :

(c) after olaase (12) the following ahall 'be tbserb Ed, namely :-

"(12d) the purchase and sale of sewuities issue$ by the Covemeat of any ootmttry gutside India ma expressed to be payable in a foreign currenoy, being in the w e of pmohase by the Bank, secdties m a t w h g within a period of ten yeam froq the dqte of ~purchaae ;" ;

(d ) for clause (13) the following olause shall be mbski- tuted, namely :-

"(13) the opening of an acoount with or the making of an agency agreement witb, and the acting a agent or correspondent of, a bank incorporated in any country outside hdie or the principal ourrengy author- ity of any country under the law for the t h e bein in force in that country or any international ba nf formed by such principal currency authorities, and the investing of the funds of the Bank in the shares of m y such international bank ; ".

. For seotions 40 and 41 of the said Act, fhe fallowl~g section Bubstitution of il be substituted, namely :- new motion for

seotions 40 asd 41, Aot 4 of 1934 Trmssctions in . ' 40. The Bank hall sell to or buy from my authorised per- fopdm

son who makes a demand in that behalf a& its office in Born- bay, Calcutta, Delhi or'Madras, foreign exchange at such ratea of exchange and on suoh conditions as the Central @vell~moiit may from time to time by genwal or special

P ~ i c e anna 2 or I t d ,

Rssswr BmZB of India ( ~ e c o i d 'Arnifndmm3) [a* FXITT or 194 - order determine, having regard so far as rates of excbange are concerned to ik o$ligations to the Inhrnational

, Mo~etary Fund :

Rovided that no person shall be entitled to demand to buy or sell foreign exchange of a valu%less than two Iakhs oq rupee&.

Ixphmtim.-la this section "authorised person" means a person who is entitled by or under the Foreign

111 af 1947. Exchange Regulation Act, 1947, to buy, or aa the case may be, $ell, the foreign exohange to which his demand relates'.

ACT No. XX%V OF 1947. [PASSED BY TRE INDIAN LEGISLATUR~]

eoeived the assent of tha Gove~nor General on the 1 8 t h A H 1C)41.)

An Act .to provide for the developmeut UIIder cenirg .. control of the rubber industry so - -far as regamCthe .produ$tion and -Biiirketiag of rubber, and for regulatiar: the export Erom, a ~ d import into, British India ef rubber. . -

W HEREAS it is expedient to provide for'the deve- lopment under central control of the rubber indus-

try so far as retards the production and mhrketing of rubber, and for regulating the export from, and the import into, British India of rubber ;

It is hereby enaoted as follows :--

1. (I) This Act may be called the Eubber short ti* (Reduction and Marketing) Act, 1947. end extent.

(2) It extends to the whole of British India.

2. It is hereby declared that i t is expedient in the Deolsrstioq' public interest that the Central Government should take :it; tF under its control the development of the rubber indus- central Goso try so far as regards the produotion and markoting of ernmant'e rubber. oontrol.

3. I n this Act, unloss there is anything repugnant; Definitiop. in the subject or contoxl;,-

(a) " Board " moans the Indian Bubber Board con- stitutcd under this Act ;

. : . (b ) '.' dealer " means any person who deals in rubber whether wholesalo or retail, or holds ptocks of rubber, and includes the representative or agent of a dealer ;

( c ) " estate " means any area administered as one unit which contains land planted with rubber plants ;

(a) "export" and "import" mean respectively taking out of, and bringing into, British' India by sea, land or air ;

(e) " manufacturer " means any person engaged in the manufacture of any article in the making of which rubber is used ;

I

(f) '.' owner " includes any agent. of an owner and Q. \

mortgagee in posses6ion and a lessee of an estate ;

(g) " prescribed " means prescribed by rulea made alder this Act ;

(&) : rubber " means-

( i ) crr~de rubber, that is to say, rubber pre- pared from the leaves, bark or. latox of auv rnbber plant ;

Price annm 1 or 13d.

Eubbsr (Production and Marksting) [ACT ("'6j the latex of any rubber plant-, whether fluid

or coagulated, in any stage of the treatment to which i t is subjected during t h e process of conversion into

' rubber ;

(iii) latex (dry rubber content) in any state of concentration,

and includes scrap rubber, sheet rubber, rubber in powder and all forms and varieties of crepe nrbber,$but does not include rubber contained ii-r any manufactured article ;

(i) " rubber plant " includes plants, trees, shrubs or vines af any of the following :-

(i) Heves Braziliensis (Para Rubber), (ii) Manihot Glaziovii (Ceara Rubber), (iii) Castilloa elastica, (iv) Ficue elastica (Rambong), and (w) any other plant which the Board may, by

notification in the Gazette of India, declare t o be a. rubber plant for the purposes of this Act ;

(j) " Rubber Production Commissioner " rttealis the Rubber Production Commissioner appointed under thie Act. I

conet~tutiot 4. (If As soon as may be after the commencement of of the Board.tbis Act, the Central Government shall, by notifioation

in the Official Cazette, constitute for the purposes of this Act a Board to be called tho Indian Rubber Board.

(2) The Board shall be a body corporate by the name of the Indian Rubber Board having perpetual ~uccossion. and a common seal, with power to acquire and hold pro- p r ty , both movable avd immovable, and to contract. and shall by the said name sue and be sued.

13) The Board shall consist of-

(a) two members representing the Centra@ Government to be nominated by th&t Government ;

( b ) one member representing the Indian. Council of Agricultural Research to be nominated by the Central Government ;

(c) one member to be nominated by the provi&i~). Government of Madras ;

i . (d ) bhea membcrs to ha nominated by the

(:nvemmeni of li'ravancors. two mcnbers to be s:omimted by the GOT-

e r n m e ~ t of Cochln,of whom one shall bo a per- son ?soresenting rubber producing interests ;

(f) three mhmb~rs to be nominated by the U ~ t e d Flanters A~sociatinn of Southern India, UoonoOy ;

(g) three members to be nomina.ted by the Rubber Growers' Associa.tion d Ttidis, Kottayain ;

Rub bor (P~oduotion and Ma~keting) 3

(h) three members to be nominated by the Association of Planters of Travanoore, Kottayam ;

(d) three members representing manufaotmrs, nominated respectively by the Central Government, the Indian Rubber Industries Association, Bombey, and the Association of . Rubber Manufacturers in Indict, Calcutta ;

(j) one member to be nominated by the Cen- tral Government from among dealers ;

(k) the Rubber Production Commiusionm, ~

m oficics..

(4) The Board shall elect one of its members tab be its Chairman and another member to be its Vice-Chair- man.

(5) The Chairman and other members of tE+ Board shalllreceive from the Board such allowanco~ as may be prescribed.

6. (1) If any authority or body\ fails ta make within vw-ier reasonable timq any fiomination which i t is entitled iuthel3oarctct

to make undw cjecEon 4, the Central Governmnt may itself nominate ,a meinber to fill the vacancy.

(2) Whore a member of the Board dies, resigns or is removed, or cease8 to reside in India, or becomes incap able of acting, the Central Government shall, on the re- commendation of tho authority or body entitbd to nomi- nate the member under seotion 4, or whem such reoom- mendation is not made within a reasonalble time, then on its own initiative, appoint a person t o a 1 the vacanoy.

(3) No aot done by the Board shall be questioned on 3 the ground merely of the existenoe of any vacancy in,

or defect in the constitution of, the Board.

6. (1) The Central Government shall, in consultation ~xechtive with the Board, appoint a Rubber Production Commifi- Qfficere of sioner to exercise such powers and perform such duties the Boerd* under the direction of the Board as may be prescribed.

(2) The Central Government shall, in consultation with the Board, appoint a Secretary to the Board to exercise such powers and perform such duties under the direction of the Board as may be prescribed or as may be delegated t,o him by the Rubber Production Com- missioner.

(3) The Rubber Production Comniissioner and the Secretary shall not ufidertake: any work unconnected with their duties under this Act, except with the permis- sion of the Central Government.

7. ( I ) The Board shall, for the purposes of section 13, commietees constitute a Committee to be called the Rubber Price 0fth"mard Advisory Committee consisting of-

(a) four persons to be elected by the Board, of whom two shall be members of the Board repre- senting rubber producing interests and two shall be members representing manufacturers, and

Iiubber (Production and M a ~ k e t i n g ) [AOT WB-

(b ) three members of the Board, to be nomina- ted respectively by the Central Government, the Government of Travrincore and the Government of Cochin in this behalf, none of whom shall be a member represanting rubber producing interests or manufacturer^. f- .

( 2 ) The Board may appoiiit such other Committees as may be necessary for tho efficient performance of its

! duties and functions under this Act.

1 (3) The Board shall have the power to co-opt as

members of any Committee appointedunder sub-seo- tion ( 2 ) such number of persons who are not members of the Board, as it may think fit.

(4) The Board may appoint and authorise agents t o discharge on its behalf any of its functions in relation to the marketing or storing of rubber.

Buwt.fona of 8. (1 ) It shall be the duty of the Board to promote by Board. suoh measures as it thinks fit the development of the

rubber induatry so far as regards the produotion and mar. ' keting of rubber.

( 2 ) Without prejudice to the generality of the foregoing pro~ision, the measures referred to therein may provide for- i

( a ) undertaking, assisting or encouraging i 1

scientific technological and economic researoh ; (b) training students in improved method8 of

! planting, culti;oation, mmlwing and spraying ; 1 i

( c ) the supply of technical advice to rubber growers ;

(d) improving the marketing of rubber ; ( e ) the collection of statistics from owners of

estates, dealers, and manufacturers. (3) It shall also be the duty of the Board-

( a ) to advise the Central Government on dl ,

matters relating to the development of the rubber in- dustry, including the import and export of rubber $

(b) to advise the Central Government with re- gard to participation in any International Con- ference or s+eme relating to rubber ;

(c ) to submit to the Central Government and such other authorities as may be prescribed half- yearly reports on its activities and the working of this Act ;

(6) to pre?are and furnish snoh other repo~ts relating to the rubber industry as may be required by the Central Government from time to time.

~unds of the 9. ( I ) The Indian Rubber Production Board constit~. Board. ied under the Rubber Control and Production Order,

1946, is hereby dissalved, and all fucds and other proper- t y vested in, acd all liabilities of, that Board shall res- pect;vely vest in, and be liabilities of, fhe Board co~stituted under this Act.

QB 304Z.1 Rubber (Production and Marketing)

(2) The fund3 o f t he Board shall be kept in such bank, or invested in such manner, as may be prescribed, and shall be expended by the Board, only in the performance of its functions under this Act or for meeting such ex- penses as ere authorised by this Act or by the ~ 1 0 3 made

thereunder.

10. (1) Every person owning land planted with rubber Registratien. plants, whether such land is comprised in one estate or in more than one estate and whether it is situated wholly or only partly in British India, shall, before the expiry of one month from the date of commoncoment of this Act, apply to the Board t o be registered as afn owner in respect of each estate owned by him.

(2) A registration ones made shall continue in force until i t is ca,nosllod by the Board.

11. (1) The Central Government may, after aonsulting Power to the Board, by order published in the official Gazette, L;'~ g- make provision for prohibiting, restricting or otherwise p,te end oontrolling the import or export of rubber, either general- exprk of ly or in specified classes of cases. rubber.

(2) All goods to which any order under sub-section ( I ) applies shall be deemed tobe goods of which the import or export has been prohibited or restricted under section 19 of the Sea Customs Act, 1878, and all the pro- VIII of 1878, visions of that Act shall have effect accordingly, except that section 183 thereof shall have effect t ~ 3 if for the word " shall " therein the word " may " ww substi- tuted.

(3) If any person contravenes any order made under sub-section (I) he shall, without prejudice to any cof ioa- tion or penalty to which he may be liable under the pro- visions of the Sea Customs Act,'1878, as applied by V I I I O ~ ~ ~ ~ ~ J ~ ~ub~section (Z), be punishable with imprisonment for a term which may extend t o one year or with fine or with both.

12. (1 ) With offoct from such date as may be notified -0sition by the Central Government in this hehalf, them shall be $Zbbr levied and collected as a cess for the purposes of this Aot a duty of oxcise on all rubber produced in British India a t such rate as the Central Government may on the recommendation of tho Board, by the same or a like notification, from time to time fix.

(2) Tho said duty of excise shall he paynbln by the ownor of the estate on which the rubber is produced, and shall bo paid by him to tho Board withd one month from the date on which he receives ~1 notice of demand therefor from the Board.

(3) The said duty of exclse may bo recovered rs if it were an arrear of land-revenuo.

\

Rubber (Production and Marketing) . [A@ ': XXIVI

(4) For the purpose of enabling the Board to assess .

. the amount of the duty of excise payable by the owner . of an estate under this section -

(a) the Board shall, by notification in the Gazette of India,, fix the pori.od in respect of . .

. which assessmonts shall be made, and . . , . . ,

(6) without prajudice to the provisions of 1 , I

section 2.0, every owner of an estate shall furnish to tho Board a return stating the ..

I

total amount of rubber produced on the estate. ..

in each such p6l:iod, not later than Hteen days, , .'

after- the expiry of the period to which the return relates :

Provided that ill respect of an estate situat- ed only partly in British. India, the \owner ,

shall ill the said return show separately the amounts of rubber produced within and outside Eritish India.

(5) If any owner of an estate fails tio furnish in .due time the return referred to in sub-section (4) or fur- ,:, / nishes a return which the Board has reason to believe . - '

is incorrect or defective, th.e Board may assess the &mount payal~le bv that owner in such manner as may be ' : : I

prescribed.' .. 1 ( 6 ) Any owner of an estate aggrieved by an sbesesslnent

made under this sectioi~ may within three months of : i .., .

the service of the notice undor sub-sektion (2) apply to the ...I :;j District Judge for tlie canoeUation or modification of the assessment, and. the Distriot Judge shall,' after . . d

giving the Board an opportunity of being heard, pass such order (which shall be final) as he thinks proper.

~pawer to fix 13; (1) -The Central Government may after con- . . . masimum end sulting the Rubber Price Advisory Committee . con-

'minimurn prices stituted > under sub-section ( I ) of section 7, by order .Qbr "le published in the official Gaqette, fix the maximum price ber.

or the minimum price or the maximum arid minimum, I .

prices to be chargod, in the course of a business of any class specified in the order, for rubber of any description

' so specified. . . . .

(2) Any such order may fix different maximum or minimum prices to be charged in the course of businesses of difforent classes for the same description of rubber.

(3) If any person buys or sells, or agrees to buy or sell, rubber a t a price which is more than the maximum price, or less than the minimum price, fixed under snb- section (1) in that behalf, he shall be punishable with imprisonmept for a term which may extend to one year, or ~ i t h fine, or with both. . '

tbensing of 14. N o person shall sell or otherwise' dispose of, %ssnsrrotlon' in and nc person sball buy or otherwise acquire, rub'oer , . eubber. except under and in accordance with 'the terms of s

general or special licence issued by the Board :

03 @42.] Rubber (Production and Marketing)

Provided that nothing in this section shall apply to the sale by any person of rubber produced in an estate of which he is a registered owner.

15, (1) Every general licenco issued under section Provieione 14 shall be published by tho Board in the Gazette of F~T~- India and in such newspapers as the Board may direct.

(2) A special licence issued under section r14 shall 14. be valid only for such period as may be specified there- in :

Provided that the Board may from time to time extend the period of validity of any such licence.

(3) The Board may a t any time for reasons to be recorded by i t in writing revoke a special licence granted under section 14, and on such revocation i t shall be returned to the Board by the person to whom itq was issued.

(4) No application for a special licence made by a person who was carrying on business as a dealer or manufaoturer immediately before the commencement of this'Act shall be rejected by the Board except for speoial reasons to be recorded in writing.

16. (1) NO person not being the owner or oooupant RestrLtiol; of an estate or a person who has acquired rubber o n p o d o m nuder ageneral or special licence issued by the Boakd under section 14 shall have any rubber in his possession.

(2) Any Court trying a contravention of sub-section (I) may, without prejudice to the provisions of section 26, direct that any rubber in respect of which the Court is satisfied that such contravention has been aommitted shall be forfeited to His Majesty'.'

17. (1) No person shall plant or replant rubber L;,,,,~, f,,

except under and in accordance with the conditions of a planking or speoial licenoe issued by the Board replanting.

. (2) A licence issued under this section shall spe- cify the area in which rubber may be planted or re- planted and the period. for which the licence shall be valid! .

(3) No licence issncd under this aoction .shall be . transferable except with the land 50 which it relates.

181. (1) Every holder o f a licence %sued under ~,~,,t,t, section 17 shdl, at such times as the Board may require, be aubrnit- furnish to it s report specifying the areas newly planted bed by liom. or replanted duriug the period to which the report re- lates and containing such other particulars as may be required by the Board.

(2) The Board may revokc any licence issued under section 17, if it is satisfied that the licence mas obtained by misrepresentation or fraud or if the lioencee contra-

, venes any of the terms of the licenco or if the licenoee failn to submit the report referrod to in ~ub-secticn ( I ) .

Rubber (P~oduction and [ ~ C r e XXa

Few. for 19. The Board may levy suchfees as may be pre- wla1 scribed for the issue and renewal of special licences under Uuenaes. seotion 14, seotion 15 or section 17.

Submissionof 25. Subject to such exception? as may be pre- and eoribed, every owner, every manufacturer, and every

d-aOOo=g holder of a specid licence lssued under section 14 not being an owner or a manufacturer, shall-

(a) submit to the Board such returns a t such '

times, in such form, and containing such particulars, as may be prescribed ;

(b) maintain true and correct accounts and other records pertaining to his estate or business, as the case uay be, in such form as may be prescribed ;

I

(c) permit any officer authorised by the Board in this behalf t o in sp~c t the apco!;lts and records referred to in olause (b) .

~ c s t i o n 21. Any officer authorised hy the Board in this a f l ~ d a ~ behalf meby a t any reasonable time inspect any place of 94m-oe' storage of rubber, any estate, any place of business

of a, dealer or any factory or other remises cf a manufacturer, for the purpose of verifying any statement or return submitted under this Act or for any other purpose of this Act.

@ontro! by 22. ( 1 ) AU acts of the B'oard shall be subject t o $he (lentral the control of the Central Government which may can- *ve-ent. cel, suspend or modify as i t thinks fit any action taken

by the Board. (F) The records of the Board shall be open t o in-

spect~on a t all reasonable times by any officer authorised in this behalf by the Central Government.

Appeal. 23. Any person aggrieved by an order of the Board refusing t o issue or renew, or revoking, a special licence under the provisions of section 14, section 16 or seotion 17 may, within sixty days of the making of the order and on payment of the prescribed fee, appeal t o the Central Government, and the decision of the Central Government thereon, and subject only to such decision the order of the Board, shall bu final and shall not be called in ques. tion in any Court.

Aocounts of 24. ( 1 ) The Board shall keep such accounts, in IBoard. s&h manner and in such form as may be prescribed, of

all moneys receivcd and expended by it.

(2) The Board shall cape the aeoounts t o be audit- ed annually by auditors appointed by the Central Gov- er-ent, and the auditors shall have the power t o disallow any item of' expenditure which in their opinion has not been properly incurred under this Act.

(3) The Central Government may, on the appli. oation of the Board, &ow any item of expenditure dig-

, allowed by the auditors under sub-saction (2).

~ u b b e r (kroduetion .and. @ar&etingj 6 25. ( I ) rha C;)%brabl G3?i)ril.n3i1! miy, by noti- Power of

61dtiol ia thjl o l d a l G ~ i a b l a , rnl?io rulw to carry out ~ : ~ ~ f ~ , " ~ ; th9 purpms of this Aot.

. ., . mmke . . m l ~ ,

(2) Without prejudioe to tjrj genarhlihy af the fore- '

.

g 0 h j p1~3r, 'raIu; r n b - l , j uuo l*r thi3 se3tio3-may - ~ P O V ~ ~ O . , for all or any of the following matters, namely x-

(a) tha prooedure t o be fallowad a6 meeting of the .,Board ;

(b) the election ofthe ChaZrqan and Vios- Chairndan of tho B~a.rd, the election of members of the Rubber Prica Advisory CommitLeo, the &ppoi:lt- d e n t of othar Committeos and t h e delegation 80

Committees or the Chairmm or hhe Vice-chairman > c

, or to ~numbars or offioere of the Roard, of any of the powers and d ~ ~ t i c s of the Board under this Aot

(6) the staff that m%y bbe 3m;)layed by the Board ; .

( d ) the pray, a110 wenoos, leave aacl other oon&- trfons of sarvioe of the Rubbor Pradtnirtican Cam. d~sioner , Beoretebrg en3 other oBt)erii and aer. pants of the Baard ;

(e) the. travelling allowance (4f members of liho Board aria of Comaittees ; ;

(f) 630 establishmant and msinterartnoe of officers by the Board ;

(g) the term of o%ca of members oi' the Board and tbe circunstances in w%ich and the authority

. by which mecabera of the Boa rd or any:l(lornrnittm may be removed ;

(h) the quorum a t meetings of the Board ;* (i) 6he maintenance by tho Board of re.

. - cordr; of business transacted and tho submissio:~ of copies thereof to $he Central Government;

(8) the purposes for which funds of the Board -,

may be expended ; fk) the maintenance of accounts of income'

and expenditure of the Board and the audit of suoh aoodunts ;

(I) the prqmation of annual estimates of incoma and expenditure of tho Board-;

j.mj the deposit of funds sf - the Board in ,: b a a s and tho investment of suoh funds j

( B ) the registera, and other records f/a be main- bained by"tlas Board ;

( 0 ) tho' form of application for registration under section 10 or the cancellation of sucb regis- &r.ation: the fee payable on 'such applicationn,, tKm procedure to be followed in granting or cianoelling registration and the registors to be kept by ttbo

- Boardg ,: '

16 Jgugber ( ~ ~ o d u c t i ~ n , l ~ , @ ~ k a ~ i n g ) [am xwv

( p ) the form of appliaation for special licences under soctlon 14 or section 17, the fees for the grant or renewal of such licencua, and the forms of such lioanoes ;

(q) the manner in which rubber shall bt graded ~ n d marketed ;

( p . ) fho fee payable on appe& under seation 23 ;

(83 any other matter which it3 to be or may bo prs~oribed undehhis Bat.

PsnJ#ea; 28. If any p e r s s n ~ .

(a ) contravefies any provision of this Act; other than sootion 11-or section 13, or any rule mado under this Aob, or

fb) in any report or return to bo furnished under this Act, makes any statement which is false and which he knows to be false or does not believe to be true, or

(o) obstructs any officer of the Board in the ditdiarge of any duty imposed on or entrusted to him by or under this Act, or

c *- ( d ) having the oontrol or oustody of any account book or other record, fails to produce such bcok 01. record wban required by any authorised ofllcer Qo do so,

he shall be panishablo with imprisonment for a term which ]nay dxtencl to one yoar, or with fine which may extehc to one thousand rupees, or with both.

P~ooedar~ . 27 No yrosecutiol> for any offence punishable P r o m * under ibis Ao; shall be instituted sxoept by or with

t iw. & A consent of the Oontral Government or the Board.

b r o f l e d s. No suit, prosecution or other legal proceedings &all lie against tho Board or any officer of the Board for anything in good faith done or intended to be done under this AoE.

29. Until such time as the Board is cynstituted under seation 4, tho Gontrel Government may, notwitb- standing anything hereinbefore contained,-

{a) axercise any of the powers conferred by this Act upon the Board ; .

(b) exercise any of the powers conforred by sub-section (1) of section 6, section 11 or sectioll 13 on tho Gentral Government without consulting tho Board, of as the oase may be, the Rubber Price Advisoq Oommittea.

ACT No. XXV OF 1947. [PASSED BY THE INDIAN LEGISLATURE]

It is hereby enacted as follows :-

I., This Aat may be called the Indian Tariff (Amendment) Ghort title.

2. (I) In the'pirst Schedule to the Indian Tariff Act, 1934- $ ~ f ~ ~ ~ $ f ~ , [a,) in Htome Nos. 10 (1) and 11(1),-- A& X X X ~ of

1034. (i) in the third column, for the word " Protective "

the word '' Revenue " shall be substituted ;

(ii) in the fourth oolumn, for the word8 and fig~res " Re. 1-8 per cwt." the word " Tree " shall bo substituted;

(iii) the oritry,in tho lest column shall~be omitted.

-, ( i) in the third column, for the aord " Revenue ''

JIROME, com-

Z%dian Tariff (~mendment) [AOT XXV

(g) for Items Noa. 43, 44: 44(1), M(2) and 44(3), the following Items &all be -8~ubstitutsd, namely :-

(fl after Item No, 30(8) the following Items shall be inserted, namely :-

March 31st. 11840.

Marob 31st, 1048.

March Slst. 1960.

March 316t. 1060.

Maroh SPst, 1050.

March 31st, 1860."

ABRASIVE PAPERS and rolls, coils, discs, belts, shilpes and tapes, made of nbresive paper, when imported as stores apart from machinery-

(Q) of British manufacture

( h ) nob of British manu- facture.

EMERY CLOT13 nild abm- sive rolls, coils, discs, belt?, shapes and Gapek, n-.ade of emery clot11 o r a combination of emery cloth and paper.

(h) in Item No. 45, it1 the second oolumn, the words '%ut *xclu[ding paper and stationery otherwise specified " shall bs omitted ;

...

...

...

..,

...

...

(i) in I t e m Nos. 47(0), 48(3), 48(9), 49(6), 51(2), 61(3), 63(0), 03(!3), 63(10), 63(I2), 63(15), 63(P7), 63(19), 63(21), 63(27) and 74,-

The following SODIUM com- pounds, namely :- (a) Sodium phosphates- (4) of British mrmn~ifacturt~

(64) not of British rnanuftrc- ture.

(b) .Sodi%m sulphite and sodium h~sulpliite- (i) of British manufacture

(ii) not of British mnnu- facture.

(c) Sodium thiosulphate- (6) of British manufacture

(Q) not of British manu- facture:

Provided that the articles dutiable under this Item rnanufaotured in s Britieh Colony shall be deemed to be of British manufact,ure.

WOOD PULP . PAPER, all sort^,

not otherwise specified.

(i) in the third cohlmn, for the word " Protective " where~wr it ocours' the word " Revenue " shall be subetitnted ;

Rs. 7-8 per cmt.

Rs. 11 per owt.

Rs. 8 per Cmt.

RE. 12 per owt.

Rs. 5 per cwt.

Ks. 7-8 per owt.

Protective

Proteotivo

Protective

Protective

Protective

Proteotive

'

Protestive

Protective

Protective

18 per cert, ad valo- rem.

30 per cer~t. ad valo- rem.

Revenue

Revenue

(ii) tho entry or e i ~ t r i o ~ in the last cdurnil shall be omitted ;

...

...

...

...

...

...

cent. ad

.

..

2 4 por cent. ad vako~em. 38 per cent. ad valorem.

30 per

..

..

I

( j ) i n Item No. 49, for the words and figures " tho fabrio ag~ i f i ed in I ~ I E No. 48, 48(1), 48(3), 48(4), 48(6), 48(7), 48(9) or

..

M a011 alst, ne49.

March Jls t , 194Q.

N:brch 3 Ifit, 1948.''

6 '

; 48110):-" in the second oolumn, and for the entries in the wooeeding oolumae : against the said 'Item, the following shall btr ~ u b s t tuted, ~zsmely :- -

the fabrics specified in- (a) Item No. 48.

48(1), 48(4)9 48(6), 48(7) or 48(10) ;

(a) Item No, 48(a) or AB(9) :-

The ad valoremn rates of duty applicable to the fabric of which the mticlo is wholly or mainly

Revenne The ad valorem rates of duty applioable to the fabric of I - which the article is wholly or mainly

The-duretion .a plioable to di fabrio of whhh the srtiole L wholly or msb ly made. ,, . .

(1) in Item No. 63(2),-

@ (s') in the second column, after the word " flat " the braokets and C &. words " (other than alloy, tool or spooial stoel) " shall be inserted 1 8, E 4 (di) in the third column, for the word " Proteotive " wherever it

ocours, the word " Revenue " shall be substituted ; B k (iie'%') the entriee in the last colum~shall be omitted ; &: b g J gl) in Item No. 63(3),--

(e') in the second column, after tho word "STEEL" the braokets and words "( other than alloy, tool or special steel) " shall be inserted ;

(ii) in the third colnmn, for tho word " Botective ',-in both p l a w where i t occurs, the word " Revcnue " shall be substituted ;

(iii) the enhies in the last oolumrr shall be omibted ;

dm) in Item No. 63(20),-

(i) in the second column, after the words " SrrEEL SHEETS " the words " other than high silicon eleotriaal s%eel sheets " shall be inserted ;

(ii) in the third column, for the word " Protective " wherever i t occurs, Ghe word " Eevenuo " shall bo substituted ;

(G) the entries i r ~ the last column shall be omitted ;

6%) in Item 63(25),- fe &.. (i) in the second column, aftor the words " okher than " tho words @\ " high oarbon or spring steel wire, " shdl be inserted ; F R* -

(ii) in tho third column, for the word " Protective" in both plaoes where i t occurs, the word " %venue " shall be gubstituted ;

P F g (Pii) the entries in the last column shall be omitted ; L k' f; B

4 TMicsn %riff (Amendment)

(0) afhr Item No. 63(29) the following I t e m shall be ingerted, name1

1) times t h e exr.i~e duty leviable fcr' the time being on stool ingot,$ produced in British I n d i ~ plus Rs. 10 per ton, or 10 per cent. ad valorem, whichaver is higher. plus one-iifth of such higher amount.

18 times th- exoiso duty leviable for tne timo being on steel ingots produced in British India plus Rs. 39 per ton or 20 per crnt. art valorem, whichever is higher, plus one-fifth of suck higher amount.

14 times the excise duty leviable for the time being on stssl ingot^ prod~iced in Bri- tish Ind~e., plus Rs. ?I per ton, or 10 per cent. ad vrrdorern, cvhic)~ever i c higher, plua one-fifth of such higher amount.

19 times th- exciar duty leviable for the time b ~ i I* 012 steel ip t~o tq p~oduoed ia British India, plm Rs. 32 per toll, p h s one-fifth of tho total of ~iuch amounts.

If time^ the exoise duty .. leviable for the time being on steel ingot* produced in British India, plu8 Rs. 25 per eon, plus one-ath of the t o td of euch amounts.

If times the excise dnty ... bvinblo for the time being on steel ingots produced i n British India, plua R4. 60 per

'ton, plu8 one-fifth of tho total of such amounts.

30 por cent. cad valorem. ...

( p ) aRes Item No. 70(1) t he followiilg I t e m shall be inserted, namely :- "90(2) CRUDE ANTI- Protective 20 per -cent. ad valore~ra,

I I ... March 31d,

1849. 'JO(8) ANTE+lONY, other Protective 30 per co..t. ad valopem/ 1:: 1 . I Mamb 3l&@

than crude anti- / 1949."

(q) after Item No. '91(6) tho following Item shall be inserted, namely :- HURRICAXC 11'7)1 t LANTERN8

Proteotive 30 per cent. ad valorem. , I Marob 31eD.

8. In the pmambls and section 3 of tho Sugar Industry (Pro- Amendment of teotion) Act, 1932, for the figures " 1947 " wherever they ocour, preamble the figt~rea " 1948 "shall be ~ubstitiated. swtion 3. Aot

XIII of 1932,

ACT NO. XXVl OF 1947. I [PASSED BY THE INDIAN LEOIKIJATURE]

(Received the asaent of the Govsnzor Gerteral on the 18th &.il 1947.)

@ An Act to provide for the oontrol of hipp ping.

HEBEAS it ie expedient to provide for the oontrol of ) w hipping fa P limited period : . &

F a It ia hereby enactad as fo l lo~s :- g,- @ 1. ( I ) Thiv Aot mey be called the Control of Shipping Aot, Short tIOte, extent

1947. oommeuwrrutnt end dumtdon.

(2) It extend8 to the whole of British India, and applies also to, and to persons on, ships registered in British India, wher- ever they may be.

( 8 ) It ehdl be deemed to have oome into force on the 25th 5 day of Meroh, 1947, and it shall remain in form only up to the

31st day of Maroh, 1948 : t Provided that the Central Government may, by notifica-

$ tion in the official Gazette, direct that it shall remain in foros for a further period not exceeding one year. e

k h 2. In this Act, unless there is anything repugnant in the subjeot Interpretation.

or colrtext,- '. (a) " rnadar " and '' passenger " have the meanings respee- k tival J assigned to them in the Indian Merohaut Shipping Ao$ xm le,n, !$ 1923; k?

I (b) " owner " includes the agent of an owner ;' I g

(c) " prescribed " meam prescribed by rulee made under / f motion 9; i !$ I (d) " ship " does not include a ship of less than 160 gross , regidrod tons or a sailing s, ; -

' Shipping Authority " means any authority or offioer ed by the Central Government by notification in the official to perform the functions of s Shipping Authority under

1 v b 8. ( I ) No ship registc;ed in British India. shall be taken to ilea Lioono...

@om a port or place within or outside British India except under @ valid licence granted by a Shipping Authority under t h ~ motion. E 8:

(2) A licence granted under this section may he either a goneral oence or a specified voyage licence. 5

(3) A general licence shall ~'emain valid until i t is revoked by e Shipping Authoriby which granted it, and a specified voyago enuo shall be valid only for the partioular voyage for mhioh it

B l 'rice n m a I OY fhd. , g

&, 2 Control 01 Shipping [ACT X X ~ h-.

f (4) A licence gral~tod under this section may contain suoh limitations a r~d co t~d~t io[~x as the S h ~~)pir lq Authority grauting i t

b may think fit t o impose with rorlleot to ~11o trhdes in which the $ ehip may enqago arid the \.oy:Lges which i t mag undertake, end, 8 such limitst~orls nritl condit,io~is may be imposed so as to apply

to the bh~p ivherever it may 110, or while in S U L ~ waters or engaged ? in such trades or on such voyagtgos, as rnny be specified.

(5) When a licence cease9 to be vnli:, t h e person t c whom it was granted shall, without unrrasona.bl delay, rpturn i t or cause - i t to he returned to the Shipping Atcthority which gr .nted it.

(6) For the avoidance of dol iht~ i t is horehv declared that any licence granted 1111dor an order rnnde l~rlder rulo ti:? of the Defeuoe of India R,uleo or tha t rule a+ raor~tinuorl in force h y the Emergenoy

XX of 18.46. ~rovisions (Cor~tilmance) O d i n a ~ ~ c e , 194(i, and valid imrnediatelg before tho expli-y of tire said Ortii:1?-:lc:o shall continue to be valid socordirlg to 1-c~ tenor and shall be doemod t o have been granbed under this section.

No port-ohlapence 4. Without prrjl~dice to the provisions of section 127 of the until lice- Indian Merch;tcrt Shipping Act, 1923, no officer of Customs shall produd . grant a port-I learnnce t o a ship registered in British India until xXX *f lorat d t e r the ~lroductlon by the owner or mastep tl~ereof of a valid licence

grwted under this Act in respect of the ship.

Power t(P @I 8 5. (1 ) Thw Shipping Authority which granted a licence in direotiom. respect of a xhlp under sectioli 3 may, from t i m c t o time while the

Licence is valid, by order in writing givo d~roctiolle with respmt to---

( a ) the ports or places, nrhcthor within or outside British India. to whlch, and the roilteo by which, the ship shall proceed for any particular purpose ;

( 6 ) the ~ I a ~ s e s of pas_songars or cargo which may be carried i l l the ship ;

( e ) the order of priority in which passcrlgtA;.!: or cargo may be taken 011 or put off the ship at s i~y port or place, whether within or ontside Bri t i~h India. ,

(2) The Central Coecrlirnent or any Shipping Authority may from time to time by order in writing give general or specid direction^ spplicable t o any ship reg lv~rsd outuicle Bribish Ir~dia and rthout to proceed from a port or place i r ~ Ijrltiuh India to ariy port or place 111 the continent of Irlci~;~ wit l~ rouprct to the order of priority i ~ t whic.h pasmnptm or c.argo may be taken on the ship at tsuch port or place in B~i t i sh I .dm :

Providec! that no directions under this sub-section shall apply t o any such ship which i s not taking on paxsengors or cargo a t e port or place In British India for &$charge a t any port OP place in t he continent of India.

Power to fix ' 6. The Central Government may from time t o time, by order shipping rate8. published in the official Gazette, fix in the pr<:scribed manner the

rates a t which any ship, reqistered in British India. mag be-hired, .. and the rstos which mar7 bc ch~~rgcd for the carriage of pawenger5

or cargo t a k ~ n on any ship, \vhother egi,tered i 1 Britisll India or not, a t a port or plac:t. !r Br-ti4 Indiil for d ~ ~ c h a r g e at a ,y port or p l m in the c o r ~ t i ~ ~ e : it of Indin.

. .

OE 19471' Conitrol o f'ShippInng 3 7. A Shipping Authority may, by notice served perdonally or by Powm to BBYL h e

$, Post, require-- ~ d o r w t . i o r ,

(a) the master or owner of any m hip in respect of which a- licence granted by the Shipphg Authority Z . .

@ u d e r thh Aot is in f m , or rr (6) tbe master or the agent in ~ntbb India of the g,;: P owner of any ship in respect of wbich any directions $-. .I. ;a:, have been o r may be given under sub-section (2) of p; . . smtion 5,-

60 furnish, within the period speoXed in tbe notice, information regarding any of the following mattere, namely ;- '

(k) the classes of pasmngers and cargo which the e; &:*

pk .,.. ship k about to carny or is capable of oarrying ;

p; (ii) the rates of pawnger fares and freight chvgb

e applicable to the &ip ; b. *<:

(iii.) any other matter which may be prescribed. p. $. ( I ) If the provisions of sub-section (I) of section 3 or of an l ' e ~ ~ t ~ ~ end 4

,

order under section 6 or, without reabonable excuse, any limi- 'NU&Yra

tations or conditiom contained in a licence granted under tbie $,. Act or any directions given under section 6, are contravened, *.. . the m~s te r and the owner (or in the caw of a ship registered out- ,

side Britisb India, the agent in British In&& of the owner) of the ,

; ship in respect of whicb the contravention has takec place shall eeoh . be punishable with imprisonment fcr a term which may exbad $.:. to six months, or with fine, or with both. ,r

(2) If m y pmaon on whom a notice has been sewed under 11 mtion 7 fails to furnish the. information required within the

,

srpecified time or, in furnishing such information, makes any o t a h

. g ment which he knows to be false ig any material particular, he shall be punishable with irnprkonment . far a term which may

s. extend to six months; or with h e , or with both. b: ( 4 ) ;If any licence is not returned to the Shipping Authority

which granted it within a reawnable period a h it h a c e a d to be valid, the person to whom it was granted shall be pu.~bhable

i I

i': .svit.h b e which may'extend to one hundred rupees. , g I:. (4) No Court inferior to that of a Presidency Magistrate or 1

: *. I s %gistrate of the h t 01- shall try any offence punishable . , I 1

$, under thie section. 1 $9 : q' t. (5) If the persqn committing an offence punishable under i

: g . ; this section is a company or other -body corporate, every managii~g j

b . : , 6. director, manager, secretary or cther officer or agent thereof sball, 1 . , - , anlw he proves that he exercised all due diligence to prevent the

f . : c o d s i o n of the offence, be deem4 to be guilty of sucb offenm. 1 ; 8:

). 9. (I) The Central Government may, by notification in the Power tagatah i , ' o5cial Gazette, make rules for carrying out the purposes of t.& Aot. aLs- ". 1

h - ; k . , (2) In particular and without prejudice to the generality of .! i the foregoiug power, such rules may provide for any of the following

$... matters, namely :- I j:,:

, . , .. . (a) the f o m of licences granted under thir Ace ; i , P . a:

, ?. *, (6) the mannor in which rates shall be fixed under aection 6, including the constitution and funo- i ! ?? i tions of a Board to advise the Central Government in ; i,;

I * . . . \ $.) ~'e~poci, of such rates ; : 1 ; . (c) the matters regaxling which information may I k;

bo fequired to be furnished under ~ection 7. 1 $>. , t

i g; i C:~. h p, , t

j ! ;:;.

; z.: s~..;

f '

ACT NO. XXVII OF 1947. p, I,I ,L ,-JI t'r Z .e-- f7 *

&: [$ "/ t3rif:c j

[PASSED BY THE INDIAN LEGISLATURE] I nd, " . (Received the assenl of l h e Governor G e n e ~ a l 0% t h e 18th ApriZ 1947.) -

la ,'i " * - \ ' <&<I An Act further to menla the Motor Vehicles Act, 1939. L

, ti,, $ c-J- WHEREA~ it is expedient furthey to awnend- the Motor 9 Vehicles Act, 1939 (IV of 1939), for the purposes ) za, P> ; p:-t

, <"* . hereinafter appearing ; GO6 1

It is hereby enaoted aa follows :- el: ** #<' F-,.. I.' (1) Thie Act may be called the Motor Vehicles (Amend- 8 h o ~ t title and

: ~mmt) Act, 19'47, ' Oauimf?nQemen$. w. i. --, g.< (2) It shall come into force on such date & $e%75i$~&~~~4m-

ment may, by notification in the official Gai(t9iPPoint. j .% 1".

8. (1) In seotion 93 of the Motor Vehioles Aot, 1939 (herein- gbmendrnmt of d b r referred ta as the said Act),- ewrtion 83, a 19

k$ of 1039. 1

3 1- (a) for clause (a), the following alause shall be substituted, 2 namely :-

$"a) ' 'authorised insurer ' means an insurer in whose case &he requirements of the Inslaranoe Act, 1938, or of the corresponding law of a, reciprocating territory with mspectj to the registration of insurers are complied with, and includes, where the business of insuring motor vehioles against third party risks 1s carried on by the Central Government or a Provincial Gover~ament or the Government of an Indian State which is a rooi. procating territory, suoh Government " ;

(b) in clause (b), after the word " iiioludes ", the words " a cover note compl=ying with suoh requirements as may ba presoribed, and " shall be inserted.

g 5 $.

(2) To the said section 93, the following olauss shall be added, namely :-

p l ( p ) lreciprocating territory ' means any suah Indian State 5- or such area administered by the Crown Reprewntative 8 as may be notified by the Central Govern~nent in the & r offioial Gazette to be a reoiprooating territory for tho [ purposes of this Chapter." ",

1 8. For sub-section (2) of section 94 of the said Aot, tho following Amandwent I I $2 ecb-section shall be substituted, namely :- sertlou 94, Aot IV k of 1838. g... . .

7 . )(( (2) Subject to any prescribed conditiom, sub-woeti on 1) ! &.. shall not apply to any vehicle owlled by any of the ~ f u l l ~ w - "s- zy, . . m authorities, namely O- F::.. -4 . , . E:, ;i) t ~ e Central Government ; '

F; (ii) the Crown Representative ; . .

t:. g:: . . ,,... (iii) any Provinoial .Government ; g; ..

g (iv) the Government of .any Infiiao State 1 $>

lo) the Government of the French or Portugues~, Setth., $.. *:.. ,, . menk bounded by India ; e. I.. & .. li P ~ i c e anna I or I @ . F ' r.

@, ,...

Motor Vehicles (Amendment) [AOT XXVII

(vi) any local authority in British India exempted from the operation of wlb-section (1) by order of the Central Government or of a Provincial Government ;

(vii) any local authority established or continued by the authority of the Crown Representative exempted from the operation of sub-section (1) by order of the Central Government ;

(viii) any local authority in an Indian State whereh policies of insurance are required b y provision of law to be taken out in relation to the use of motor vehicles, which has been exempted from the operation of suoh provision."

4. I n section 95 of the said Act,- (a) in sub\-section (1)-

(i) in clause (a), after the word insurer, the words and figurm "or by a co-operative society allowed under section 108 to transact the business of an insurer " sball be inserted ;

(ii) in clause (b), after the words " in a publio plaoe " the words "in British India or in a reciprocating territory " shall be inserted ;

(iii) in the proviso, the words, bracket. and figure "excepb as may be otherwise provided under sub-seotion (3) " shall be omitted ;

(iv) in clause (i) of the proviso, after the word " employments', where it occurs for the second time, the following shall be inserted, namely :-

" other than a liability arising under the Workmen's 'Compensation Act, 1923, in respect of the death of, or bodily injury to, any such employee-

(a) engaged in driving the vehicle, or

(b) if it be a public service vehiole, engaged as a oonduotor of the vehicle or in examining tickets on the vehiolep or

(c) if it be a goods vehicle, being carried in the vehiole," ;

(b) for clause (a) of sub-seotion (2) the following clause ahaU be substituted, namely :-

" (a) where the vehicle is a goods vehiole, a limit of twenty thousand rupees in all, the liabilities, if any, &rising under the Workmen's Compensation Aot, 1923, in mgect of the death of, or bodily injury to, emgloyege other than the driver being carried in the vehicle behg limited to six such employem ; " ;

(c) sub-section - (3) s h d be omitted ;

(a) in sub-section (C), the words " or a oover note " shell be omitbd.

6. I n section 96 of the said Aot,-

(a) in sub-seotion (1), the words "or 13 oover note" shall be omitted ;

. .

Motor Pehiolee (Attzet~dmsnt) 8

(b) after sub-seotion (2), the following, sub-seotion shall bo inserbd, namely :- ;i

" (2A) Where any such judgment as is referred to ita sub- setion (1) is obtained from a Court in s reoiproceting territory and in the case of a foreign judgment is, by virtue of the provisions of seotion 13 of tho Code of Civil Proaedure, 1908, conclusive as to any matter v of 1908. adjudicated upon by it, the insurer (being an insurer registered under the Insurance Act, 1938 (V of 1938), and whether or not he is registered under the correspond- ing law of the reciprooating territory) shall be liabIe t o the person entitied to the benefit of the decreo in the manner and to the extent speoifiedin sub-section (1) as if the judgment were given by a Colirt in Britieh

Provided that no sum shall be payable by the insurer in respect of any suoh judgment unless, before or after the oommenoement of tho proceedings in which the judgment is given, the insurer had notice through the Court in the a reciprocating territory of the bringing of the proceedings and the insurer to whom notice is so given is entitled under the corresponding lam of the reoipromting terri- tory, to be made a party t o thb proceedings and to defend the aotion on grounds similar to those speoified in sub-section (2). ";

on (3), the words "or cover note" shall be ornit-

(d) in sub-section (6) ,- (i) after the word, braxkets and fig& "sub-section (2) " where . ~

they &st ocour, and after the word, brackets and figure , ,

"sub-section (1)" the words, braokets, figure and letter . , "or sub-section (2s)" shallbe inserted ;

(ii) after the word, braokets and figure " sub-seotion (2)" .' where they last occur, the words "or in the corresponding ,law of thereoiprooating territory, as tho oase may be " shall be inserted.

Amendmen& of 6. I n section 102 of the said Act, the words " or cover note " ,,tlon t shall be omitted. IV of lgao. 2

'8. I n section 106 of the said Aot,- Amendment of (a) in sub-section (I), after the words "in uniform", the wordR 106, "authorised in this behalf by the Provinoial Government p 3 IV of 1 ~ 0 .

shall be inserted ; (b) the provisos t o sub-section (1) and sub-section (2) shallbe

omitted ; (or after sub-section (2), the following sub-seotion shall be

inserhd, namely :- x' (2A) No person shall be 1Fable to oonviotion under sub-smtion (1) or sub-section (2) by reason only of the failure to pro- duoe the ooi%ifioate of insurance if, within seven days from the date on whioh its production was required under sub- seotion ( I ) or, as the oms rn~y Eo, fiam the date of ooour- renoo of the eoaident, he produoes the oeriiifioato a t such police ststion s s may have been 'speoified by him to the w o e offioer who required its production or, as the oase may ba, t a

, M o t o ~ Vehicles (Amendment) [AUT xxvrrt OP 1947.)

tho 11olice officer nt the site of the a c c i d ~ p t or t o the officer in chargo of the police station a t which he repo13d the ac( , ide~~t :

Provided that, except t o such extent and with such modifioe- tions as may be prescribed, the provisions of thie sub- section shall not apply t o the driver of zi transporb V R ~ ~ C ~ O . "

A-dm~nt of 8. 51 soction 108 of the wid A&,- amtion 108. Act (a) in su b-section (l),- g\ of 1936. (i) in the opening paragraph for the words " public a e r v i ~

vei l i r i~ " Yne wurds " tran~porb vehirle " shall be substituted ; and the words " as if t h e society were ~ u t authorised insuror" shall be omitted ;

(ii) in olnuse (a) after the words " members of" the W O ~ ~ B " and insured with," shall be inserted ;

(iii) for clause (h) the following clause shall be substituted, nemctlg :-

" ( b ) the insurance bueiness of the society shell except to the extent pe~mitted under clause (cc) b e limited to trans. port vehiclesowned by its members, a n d itsliability s h d belimited as specified in eub-section (2) of esotiori 95 3 ' .

I

( iv) in claus~. (c) for the words "aprescribed amount9' the words "eucli amount as may be apecificd b y the Provinoid Government" shall be substituted ;

( w ) a f p r clt~use (c) the f~llowing olaurre shall be h e r t e $ namelg :- '"(ce) the society may, if permitted by the Provincial

Government and subject t o such conditions and ; l imitnt io~l~ as may be imposed by it , accept reinsurances

from other societies allowed t o transact the bushwe of an i n s ~ ~ r ~ r under this section ; "

(wi) in sub-clame ( i ) of olause (f) the words, brackets and l e t b "clzluqe (b) of " al~all be omitted ;

( v i i ) for c!ause (h), the following clause shali be substitutd, - nnn~ely :-

" ( A ) thasociety ~ h a l l , in respect of a n y business tianseated by it of the nature referred to in olause (i) of the p r o ~ s o to su!)-srct~or? (1) of section 95, bo deemed t o be an in-

- sltrar within the meaning of sub-section (1) of spotion 10 and sl~b-wction (6) of aectioli 13 of the Insurance Act, 1!)3Y (V of 1!Y38)." ;

( b ) for suh-sectical (2), tho following sub-seation ~ h d l be sub. x t i t l ~ t d , r~anlely :-

V of 1938. " ('1) The provision9 of the Tnwrance Act, 1938, relating t o the witding up of injuranco companies shall. to the exclusion

I of ttny other ~ ' L W inconqistent therewith and subject t o sucl~ motlifici~tions a$ ntay be preqcribed, apply t o the wi~ltling up of a co-operative society alkwed to transaotr tl lu bu.,tnese of an in+urber under this sootion as if it were an in.uranca company ; but rr ve as hereinbefore

Y of 1938. provid(.d, the In uranct; Act, 193 ,, shall not apply t o arly riucll society."

Amendm-nt of 9. In cln~iae (c) of ~ub-section (2) of swction 111 of the s&c$ Aat, I I ' Act aftor ~ J I P words 6 '~~~%i i io ;~ t e s of itisnreaoe '' the words *'rnutila%ed,

I V 04 1939. dufi~ced," shibll be i+asemd,

v'.

h:.. .3,.,,

r ; c<v; ACT No. XXVIII of 1947. [PASSED BY T ~ I E INDIAN TJEOISLATURE]

(Rece ived t h e assent of t h e Goue~n~or G e n e ~ a l o n the 18tB AppB 1947.) w < "'- An Act further to amend the Indiana Ooineeg;e Act, 1906. C

HEREAS i t is expedient further to amend the Indian Coinage of IgOe, Act, 1906, for the purposes hereinafter appenring ;

k It is hereby enacted as follow :- P if) This Aot meg be oalled the Indian Coin@~ (A mend- Bhort fitle and

bent ) Aot, 1847. oonunenwmebd

(2) It ahall come h t o form on suob date as the Central Govern- mt may, by notification in the offioial Glazette,"appoht in thb &'E. 8. In the Indian Cobage Aot, 1906 (heminafter P e f e d to omiflaion of P the said Act), seation8 4 and 6 and the headfog above motion ,zt~?$ g$8!

$hall, be omitted' oe aeotion 6 of the said Aot and the heading &bow that ~ ~ ~ $ ~ ; f ~ the followbg heading and mobion &all be eubtltuted, ,,tion i- of LW6.

Coim may be mhid at the Mint for hoe mae~ the a& Danonaina6ians; dimension^, of the Clentral (Xovernment, of such denombatlona not higher om rupee, of suoh dimensions and designs, sled of mob ao~positibn~of mjged metale of suoh oompositlon the Csntrd Govern- oo~m.

msy, by notification in the offioial Gazeth, determ.€ns.'>'

' 1: k 4. €%&ions 10,11 and 12 of tba ssM. A&, and- the headLIg ebow :-$;?&: W i ~ n 10, &ell. be otblStt6cl.

I kT and 1% Ad 111 I of 1908. 1 ?Xa ; Lgj$ I ~ $ 5 . I:; POT mtbn 13 of ths aald Bo$, 'lha following motion shall ~~~~~~i~ ; i &.. ~substitabd, namely :--+ meion 18, Act mi- : & . of 1908.

fwd under the authority of seation 6 Colnbwben e; ep in p a p e n t or on awunb,-- leg~d~tende~.

a; m p ooin, for any m,um ; . a half-rupee oein, for e.ny .mm not e x d i n g

. .

of any ofbet ooin, for any sum not*gxmeding

videdl that the ooin hw not been defacecl and has not lost @&?it ks, :. . ' , ~ o " m ~ $ o ~ , ., b~bsa~than~wch~weight aa"may"bevpreaoribed in . .

ase !&; "

All silver ooins I~leuedl under th& Aot aft& the 10th day of 1840 shall continue 8 s before to'fbe 'asr legal rtander in psp-

rupee ooig, for B D ~ - ~ u ~ - ; h e l f - r u ~ " o o i n , f f o r ~ a n y ~ s u m ~ a309 3

f i a n n a 1 or i t d , . . . . * '. --. ,: *,;A- 2 . * ~ A .*:

Indian Coinage (Amendmszzt) [BUT XXVEII OF 19471

Omission of r motion 16,

AoC IH of 1908.

Amendment of seotion la, Aat rn of 1906.

Amendment of eeotion 21, Aot 111 of 1006.

Omi~sion of seotion 24, Aot 111 of iOoaD

(c) in the cape of a quartsr-rupee, for any sum not excoed- ing one rupee :

Provided that the coin has not been defaced and has not lost weight so as to be less than-

(i) 176.4 grains B o y in the caw of a rupee coin, or

(ii) 88.8 grains Troy in the case of a half-mpe coin, or

(iii) such weight aa may be prescribed in the case of a, quar- : ter rupee coin. 1

1 (3) All nickel, oopper and bronze wins which may have been '!

kdued under t E g Act before the 24th day of January 1942 shall

for any wrn raot~exceed~hg one rupee.'' continue ao before to be a legal tender in payment os on aoconnt ,

8. Section 16 of the said Act &all Be omitted.

7. In ~ection 16A of the said Aot,-+ 1 (a) for the wor& and figurea " so&n-iiS, s e c W 99, o~w- 1

s t i o n j 6, " the word and f i g u ~ ~ m f b n 1&" sbll be i substituted ;

I

(b) for the wo& " any OF %how mcfbme " tho W~ " a t 1 section " shall- be substituted.

\ I i i

8. . ( I ) In section 20 of the said Aoh- *

(a) t,he words " silver or other " shall Be omitted jf 1 E

(b) after the words " is counterfeit " the words " w has b ~ , n fraudulently defs'ced " slmq ba hserk$.

(2) In the marginal heading sf tile said ~eotion 20, fay the W O P ~ P ~avep or nick4 " the worcb '' or Erauddentty defsbsed " ehaU b

iubstiit~hd.

8. In [nub-section (2) of wction 2:L of the mid Act,-

oleuse (a) ahall be omitted ;

(6) in-clause (c), for the words "in any case thantwo pe, cent." the words " than two per cent. in the case of silve

or five, per cent. ir, the case of pure n i c w c o i ~ s , ~ shall be xub~tituted.

3.0. Section 24 of the slajd Act shall be on&&. 4 a

ACT No. XXlX OF 1947. [PASSED BY TPIIK INDIAN LEGISLATURE]

ed tho assent of the Governor General on tho 18th ApiJ 31941.1 . .

grovida for the continuance 06 control over issues of capital

REAS it is e l r p d i e ~ t t o provide for the .oontinuanoe of trol over issues of oapital ;

reby enacted as follows :-

be, oa!;led the Capital Ismes (Continuanoe Shod CtCle, e w n and dumbiws.

It extends to the whole of British India, and applies also ah ~uhjeota and servants of the Crown in any part of India British s.t~bjects who are domioiled in any part of India

o have effect: on the first day of April,

Defin!tleme,

) " irrsue of capitel " mians the issuing of any securities er fur ctrsb or otherwise ; .

) " securiti~u " meam any of. the followir~g instruments , or te'be ~tsued, by or for the benefit of a company, whether orated ill Ijritisll India or not, ntlmely :-

(a) shares, stock; and bonds ;

(ii) debentur'es ;

(hi) other inatl-uments creating a oharge or lien on .: the at;set,.ts of the comprmy ; aud

ents acknowledging loan to or indebtez pang and guaranteed by a third party or :tl> wi h n third party.

. - 3. (I) No corn! any incorpc.,rated in British India , hali, Conirc! wee 01 pt with t he consent of the Central Government, make an iesuee -plbd. -ue of cii.pital outside Britiuh India. '

. . (2) bo'rr!n,par!y, whether incorporsted. ig,British India or not, bell except with t.he consent of the Centr~l~.~overnment,-

.., . ,*

(0.) make an issue of capital in ~ r i i h h - India ;

(b) make in Britieh India any publio offor of securities-

(c) renew or postpo~ie tho date of maturity or repay- ulerit of any security maturing for-j)~ymor\t in British ,

*a. India. ?$<: P (3) The Cent,ral Government may on sppliaation make an order %\accordi~lg 5?+ recognition to un issue of aapitttl made or to be mads g,st;i~ic,ic!e British India by s conlpsny not inoorporated in Britisb ,.,. <.&. c [adia. F. --. -i-. ,&2,

Price an& 1 OP I$,$. ,. .. .>. . k t 9 .:.,

.%.:

, . . ..

. Capital Jsauee (Contilzualtoe of Control)

(4) The Ceniial Government may qualify any ooii*ent or recog- ojtion accorded. by it under sub-section (8).or sub-section with brch conditione, whether L r immediate or future fulfilme81 as it ' may think fit 'to impoae ; and where a company acta in plarsuailae' o ! such consedt or recognition, it shall comply with the tarmrr of rig oonditiou so imposed.

(6) Where qn applinatdonfor tho conselit or recognition of the Central Governmerit under any of the provisions of this ~ection is refused, the Central Government ghall,. upon the request of the applicant, oommnnicate t,o him in writing the reaHons for eucb

,< ' refusal.

4. No pmbn ehaU issue in British India any prospectus or other document offering for subecriptio~ o: publioly offering for sale any securities which does not include a stahment t h ~ t the con.

. * Q ~ * ~ ~ ~ sent or recognition, w the case may he, of the Central Governmen% has been obtained to the issue or offer of the uecurities, and no par- or; 'shell withouti the oonsent of the Central Government issue in British India any dooument publicly offering for ale any security issued with the consent or recognition of the Central Government i f such issue was made by s private oompsny or if the o ing i@ consent or recognition oontained a condition that the seou- . ritiea should bo privataly subsoribad.

Pamheeie end 6. (I) No person shell acoept or give any consideration for mabslp of reoaritlm, any securities. in mepect of an issue of cepithl made or proposed

to be made in British India or e h e ~ h e r e unless the consent or re. oognition of the Central Government ha8 been oocorded to slscb iwue of aapitaf. ,-

' /

(2) No person shall sell or purtllaaso or otherwbe tra~mfer or aooept transfer of my securities h u e d by s cornp%n,ny in rohpmt of my h u e of capital made a k r the 17th day of M a y 1943 in British pldia or ekewhere unless such hassue baa been .mde with the g o w n t or recognition of the Centrd Govement.

B

P )war eo examp& 8. (I) The Centml Government, may, by genemi order whioh :;! a 10 andone shell be not%ed in the official Gazette, provide for tho gmnting T'rave&~sd of exernptlon from &I! or any of the proviaions of sectione 3; 4

end 5.

(2) The Central Government map by order oondone a contra- vention of sny of the psovisiom of section 3 OF section 4, and on the making of such order 'the provisions of this Act;, shall have effect, 1

tar, if an exemption had been granted under sub-saction (I) of this - section in respect of the thing done or omitted t o be done in can-. '

travention of seotion 3 or section 4, as the oase maybybe.

P O W ~ P fio 0~11 for '9. Any officer a~~thoribed in this behalf by the Central Govern - ment may, for the purpose of enquiring b t o the correctness of m y statemunt made in an application for consent or recognition to a? k u e of oapitral or for the purpose of dscertsining whether or 810% the mqr~ircments of any condition attaohed to an order accord~.ng sueh consent or recognition have been complied with, require any company, or tiny officer of a company, w@ch has m d e such application or obtaiued such order to submit to him such accounts, books or other dsoumenix, or to f h h to him such information, as he may mawrm- ah13 think neoewry.

I

[, :I. OF 1947.1 Capital Issues (Continucmoe of Control) 3 4

h 8. No person shall, when complying with any requisition under FaLe0et;ahrnen I.- section 7 or when making any application for conaent or recognition

to an issue of capital, give any ir~formation or make any statement f whi~h he knows, or has reasonable cause to believe, to be false or

not arue in any material particular. 5

& 9. No person who obtains any information by virtue of thia Prohibition egra~oar Act ~lhall, other- than in conneahinn .with the elreoution of the fiaoloaing lnfc*. provisions of this Aot or of any order made in pursuance thereof, disolose that igformatjion to any other person except with the permission of the Cent,ral Government.

%% 10. The Qelltral Governiaent may by order ciirect that any Power to deleqete

e power or duty which by or under any of the preceding provisions

$ of this Act is conferred or imposed upon the Central Govornmenb ghsli, in such ciraurnutaaces and under suoh conditions, if any, as may be spocified in the direction, be eaercissd or diaoharged by sny

& ofiaer subordinate to that Oovernrnont.

[ 11. The Central Government shall, by notification in U o official Glqmttca to Gazette, constitute an Advisory Cornmit,tee consisting of not more zzraovem- Ghan five members. and may from time t o time refer t o it for adrice Biny suoh matters arising ouc of the administration of this Act n@r the CcnLral Gorernmant may tbint fit.

1 12. The Central Government msy by notification in the offiaial Pn~ber to make f Gazette make rides for carrying out the purposes of this Act. rdes .

b- 13. ((1) Whoever contravenes, ur attempts tr. contravene, any Penaltie.. ; of the provisions of this Act or of any order made thereunder &

3b.al.i be punishable with imprisonraelpt for a term which may & extend to orme ycar or with fin0 or with both C F (2) I$ tilo perbon committirig 8,n offence punishable under

this section is tb company or other body corporate, every director, ,

manager, secretary or other officer thereof. shell, unlese he prove8 [ that the id fence was committed without hia kouwls_dgo or that hs

1 mrc%ed '811 due diligence to prevent its commission, be deem& to I

be gujlt,y of such offencc7. F 14. Whore any person is proseoutad for contravening any Burdenof I* provisiou of this Act or of any order made thereuoder c::::iF $ which prohibits him from doing sn act without the consent or Oe8aaaa

&.- permkulon of any authority tho burden of proving that he had the requlnite oonaent or permiasion shall be oa him.

16. No auit. proseculiou or other legal proceedings shall tie ProtecUoo of against any person for nnything ic good faith dona or intellded taken

under Act. B to be done urader thie Act or :my rule or order made th-aeunder. F * 16. (1) All o r d ~ r s made or deemed to be made nndor the grovi- continuenoe of @ i: sion,+ of tho Capit:~l I ;suss (Cootinuance of Control) Ordinance 1047 :$tin:s$: 5 and in force irrlml.did,eiv br.fore I he ~ommonccmcnt of t l . l iu Act shall v 6- inuo to bc in for< e and be daerned to bc ordei s mado under the ? .orresponding prov~sions of tlri;: Art. 2 ' ( 2 ) Section 6 of rhc General C ~ ~ U R C R Act. 1897. <hall a ip lp upon x of 1697.

Wle arpir?+ioo of t h e paid Orlinnnar as if it had then been repealed % by thm Act : r h-

L f

t

6 GiIPD--SI-I60 LB--9-6-48--4,fifi7. ,

E F /

_ _ ---- DIAN LBGISLATU~~]

-- (Received the assent of the Governor General on the 18th April 1947.)

An Act to provide for an investigatiou into matters relating to taxation on income.

W HEBEAS it is expedient, for the purpose of ascertaining whether the actual incidence of tsxatim on income is and has been in

.- recent years in accordance with the provisions of law, and the extent t o which the existing law and procedure for the assessment and reoovery of such taxation is adequate to prevent the evasion

- thoreof, to make provi~ion for an investigation to be made into euch matters ;

It is hereby emoted as follows :-

1. (I) This' Act, may be called the Taxation on Income (In- short title, extant - - vestigation Commission) Act, 1947. and ment. oommenae;

(2) It extends to the whole of British India. (3) It shall come into force on such date a~ the Central Govern- -

ment may, by notification in the official Gazette, appoint. + . 2. I n this Act, "taxation on income " moans any tax oharge- ~atnrgretetio~,

able under the Indian Inoome-tax Aot, 1922 (XI of 1922) or the ,

Excess Profits Tax Act, 1940 (XV of 1940).

3. The Central Government may constitub a Cbmmission oonstitatf~n and hot ions of to be oalled the Income-tax Investigation Commiasion (herein hmmission,

aft,er referred to as the Commission) whose duties it shall be- (a) 60 investigate and report to the Central Government

on all matter8 relating to taxation on income, with particular reference to the extent to which the existing law relating to, . . and procedure for, the assessmeqt and oollection of such taxation is adequate to prevent the evasion thereof;

(b) to investigate in accordance with the provisions of this Act any case referred to it under section 5 and report thereon to the Central Government.

4. (I) The 'Commiasion shall consist of a Chairman (being a C3mposibion of oerson who is or has been a Judge of a ECigh Court) a d Commdsnbn, &her Com&aioners, appointed by the Central Government.

(2) On the occurrence from any cause of a vacanoy among the Commissioners, the Central Government may, if it thinks fit, appoillt a person to till the vacancy.

5. (1) The Central Government may, a t any time before the Powep of GntreI 31st day of December 1947, refer to the Commission for investi- C40vernment to gation and report any case in which the Central Government has

~ ~ ~ g t , i ~ ~ ? & f O r prima facie reasons for believing that a person has to a substantial extent evaded payment of taxation on income, together with such material as may be available in support of such belief.

(2) If in the course of investigation into a case referred to it under sub-section (I), the Commission has reation to believe that L

B .r-. some person other than the person whose case is being investigated has himself evaded payment of taxation on income, it may make a report to the Central Government stating its reasons for such

Price anna 1 or l a d .

g--

@j!J c sC-pc( Taxation on In ,om6 (Investigation Commission) [ACT xxx - belief, and on receipt of such report the Central Government may ' at any time refer the case of such other person to the Commission i for investigation and report. J

Foyers of Corn- 8. ( I ) The Commission shall have power to administer oaths, rn~~sion and shall have all the powers of a Civil Court under the Code of

Civil Procedure, 1908 (V of 1908), for the purposes of taking evidence on oath, enforcing the attendance of witnesses and of persons whose

1 oases are being investigated, compelling the production of docu- ments and issuing commissions for the examination of witnesses, and shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure, 1898

, (V of 1898) ; and any reference in the said Chapter to the presiding officer of a Court shall be deemed to include a reference to the Chairma,n of the Commission.

(2) If in the course of any investigation under this Act it appears to the Commission to be necessary to examine any account" or documents which it cannot itself conveniently examine, the Commission may authorise any person quawed in its opinion to make such examination to examine the accounts or documents and

' interrogate for that purpose any person having charge or custody

- thereof and make a report thereon to the Commission ; and any

shall be bound to produce them to the person so authorised and to 4 person having charge or custody of such accounts or documents

give to such person any information in respeot thereof which the person so authdrised may require.

1 (3) The Commissioners and all peieons authorised by the Gom.

mission under this section shall be deemed to be publio servants

1 1

within the meaning of section 21 of the Indian Penal Code (XEV of 1860).

p rooedare aF Corn; 7. ( I ) The Commission shall, subject to the provisions of this mission.

1 Act, have power to regulate its own procedure (including the fixing 1 of places and times of its sittings and deciding whether to sit in , public or i:n private) and may act notwithstanding a vacancy in the number of the Commissioners.

(2) I n making an investigation under clause (b) of section 3 $ 8

$he Comfnission shall act in accordance with the principles of natural justice, shall follow as far as practicable the principles of the Indian Evidence Act, 1872 (I of 1872), and shaii give the person whose case is being investigated a reasonable opportunity of rebutting any evidence adduced against him.

(3) Any person whose case is being investigated the Commission may be represented by a pleader duly authorised to act on his behalf.

(4) Except with the previous sanction of the Central Govern- ment,-

(a) no suit, prosecution or other legal proceeding shall be instituted against any person in any civil or criminal court for any evidence given by him in any proceedings before the Commission, and

(b) no evidence so given shall be admissible in evidenoe q a k s t such person in any suit, prosecution or other proceed-

before such Court. 5) No document shall be inadmissible in evidenue in tlny

procedings before the Commission on the ground that i t is not duly stamped or registered.

," ,k . I' *%. Ff' &< OF 1047.1 Taxation on Inooms 3 *1' > ~4 (6) Nothhg in section 54- of the Indian Income-tax Aot, 1922

*(XI of 1922) or in thttt section as applied to excess profits tax by -section 21 of the Excess Profits Tax Act, 1940 (XV of 1940) shall

8; apply to the disclosure of any of the particulars referred to therein $: in any proceeding before the Commission or in any report made by

the Commission to the Central Government or in any report made %- 30 the Commispion by a person authorised under sub-seotion (2) of i$- -sotion 6.

8. (1) After considering any report made to it under clame (b ) power ba ilineot of section 3, the Central Government may, by order in writing, gz~e& pz: direct, that prcceeckgs to assess in respect of the income of any Beema period commencing after the 31s'l day of December 1938 the person to whose case the report relates to kcome-tax, super-tax or excess profits tax shall be taken or reopened ; and upon such a direction being made, such assessment proceedings may be taken and com- pleted under the appropriate law, notwithstanding anything con- tained in section 34 of the Indian Income-tax Act, 1922 (XI of 19221, or section 15 of the Excess Profib Tax Act, 1940 (XV of 1940), OB. any other law, and notwithstanding any lapse of time.

(2) On a direction being made under sub-seotion (I), a copy of the report of the Commission, so far as it relates to the case of the person concerned, shall be furnished to him.

(3) Notwithstanding anything to the contrary contained in any other law, in any proceedings directed to be taken under sub-section ( I ) , any evidence in the case adduced before the Commksion or a person authorised by it under sub-seotion (2) of section 6 ohall be admissible in evidence,

$3- No m t or proceeding of the ammission or any person 8e.dlurisdiotjo.. ! & gkuthorised by it under sub-section (2) of sytion 6 shall ba ~alled in egjgj

I

question in any manner by any @oust, and no suit, prosecution or i

other legal proceeding shsU lie against the Crown or any Commis- ~ioner or any other person for anything in good faith done or intended to be done under this Bob.

#

10. The Cmntral Government may, by notk6cation in the officisl P:y& Gazette, make rules for carrying out the purposes of this Act. * '

I D EL m

& B B , g. r* t"

K <,. (Received t h e assent of t h e Goverqto~. Gejqeral o n t h e 18th A p r i l 1947.) ". % ,< ,

An Act to control the export of antiquities ". bi- HEREAS it is expedient to make better provision for acantrolling -the k( y export sf abjeots of antiquarian or historioal interest o r signifioanoe ;

I t is hereby enaoted as follows :-

I. Bhort title and extent.-(1) %is Aot may be oallod the Antiquities (Export Control) Aat, 1947.

(2) It extends to the whole of British India. a. Int~rpretation.-Iii this Bot, unless there is anything repugnmx in the subfeot

or omtext,- e

(a) "antiquity" inoludes- g. :& (i) any ooin, soulpture, manusoript, epigraph, or other work of art 5 .. or araftsmanship,

k (ii) any artiole, objeot or thing detached from a building or A oave,

(iii) my-artiole, objeot or thing illustrative of soienoe, art, ora F> 5 literatme, religion, oustoms, morals or politios in bygone &gages,

k - (iv) m y artiole, object or thing declared by the Central Government by notification in the offioial Gazette to be an antiquity for the pq'oaea

f A of this A&,- h, p wbioh has been in existence for not less than one hundred years ; $, c t: (b) "export" means export from British India by sea, laud or air. -

8. Prohibition of export.-No person shall export m y antiquity except under the authority of a lioenoe granted by tho Central Government.

4. Application of Act VII[I of 1878.-All antiqytie~ the export of wbich ie prohibi- ted under seztion 3 shall be deemed to ba goods of which tho export has been probi- bited under section 19 of tbe Sea Customs Aat, 1878, and all the provisions of that Act shell have effeot aooordingly, exoept tEat, the provisions of seotion 183 of thet Act notwithsBmdjng, any oonfi~oation authorised under that Aot shdl be made, unless the . Central Govemmeot, on ppplioation to i t in suoh bshalf, otherwise direots.

5. P e a W and procedure.-(1) If any person exports or attempts to export tan ensi- ' quity in oontravention of seotion 3, he shall, without p~ejudioe to any ocin&w%ion nr pemity to whioh be may be IiabIe under the provisions of,the Sea Custom Aot, 1878 (VIII of 1878) as applied by section 4, be punishable with inlprisonment for a term whioh may extend to one month, or with fine whioh may extend to five thousand rupees, or with both.

(2) No Court sha;lI take oognizanoe of an &enoe punishable under this seotion exoept upon oomplaint in writing made by an officer generally or spebially authorised in this behalf by the Central Government, and no Court inferior to that of a Presidenoy bbgistrak or a Magistrate of the first olass shall try m y auoh offenoe.

6. Power to determine whether or mot a s artiole is an antiquity.--If m y qaea- tion &rims whether any artiole, objeot or thing is or is not an antiquity for the p u r p e s of this Act, it shall be referred tto the Direotor General of Arohaeology in India, end his deoision thereon sball be h1.

1. Power to make rules.-(1) The Central Government may, by notifioation in the offioitsl Gazette, make rules to oarry out the purposes of this Aot.

Price a n n a 1 or l t d .

2 iquitiee (Export Oontml)

(2) In particular and without piejudioe to the gene~ality of t he foregoing power, ~ u o h rules may piesaribe the prooedure for granting liaenaeb for i h e export of antiqui- , ties, and fix the fees payable on,applioations therefor.

8. Protection of action taken under this Act.-No suit, proseoution or other legal proaeeding shall Lie against any person for anything in good faith done or intended to be , done under this Aot.

9. Application of other laws not bakped.-The provisions of this Aot shall be in sd- d i t i o ~ to, and not in derogation of, the provisions of the Anoient Monuments fieservs- j tion Aot, 1904 (VII of 1904) or any other law for the time boing in foroe.

--

i Act No. XXX11 1947 I b

[PASSED BY THE INDIAN LEGISLATURE]

Received the assent of the Governor General 01% the 18th April, 1947.) a c t to make better provision for financing measures for- promo- & the welfare of: labour employed in the coal-mi* industry.

~,&&;~:[*~bq! %,ct+- -

$ion for financing $ 5, @: labour employed

ousing and the provi- , -tat e l f5c ' ;~ !

h. purposes to impose 0 a ii - - ( e c*j L + i '? k

ilc & & % \! t - t L a : It is hereby enacted as follows :-

ailed the Coal Mines Labour Welfare Bhort title, axtent and oommenoemenf .

e Central Govern- he official Gazette, a.ppoint. -

2. In this Act, unless there is anything repugnant in the subjeot Interpretation.

(a) " Advisory Committee " meane the Advisory CommitQee onstitnted under ~ection 8 ;

( b ) "Commissioner" means the Coal Mines Labour Welfare ommiwioner appointed under section 9, and includes any officer

authorised in writing by the Commissioner bo exercise any of hh functions under this A d ;

(c) "Housing Board " means the Coal Mines ~ a b o u r Houeing oard constitutad under sectiun 6 ;

(d) "Fund=" means the Coal h e s ~ a b o u ; Housing and ,

eneral Welfare Fund oonstituted under section 4 ;

(e) '"rescribed " means prescribed by rules made under thiu ? i

hail be levied and collected as a cess for theI&,,,8itioa and ool. d coke despatched leotion of duty. ot bss than four as may from time by notifmation in

Central Government mey, by notification , exempt from liability to the duty any

The duty levied under snb-section (I) shall, subject t o ccordance with rules made in this behalf, be collected. by ncies and in such manner as may be prescribed.

I

he proceeds of the duty levied under section. 3 &all ~,,1 ~i~~~ ~~b~~~ the collecting agencies into the Reservb Bank of Indig Housing w d Gan- in the prescribed manner, and shall be credited to a eral ~ e l f a r r F bod. 'called the Coal Mhes Labour Housing and Gemrd' -

Price anna 1 OT 1-4 d .

2 Coal M,ines Labour Wetfare Fund [ACT XItxrt

Welfare Fund, and apportioned under two separate accounts, to be called the housing account of the Fund and the general welfare I account of the Fund, in such manner as the Central Governmenti i from time to time may, by notification in the official Gazette, determine :

--- - - - -Provided that there shall at all times be credit&- -A

(a) to the housing account of the hncl , not lese than one anna and four pies, and

(6) to the general welfare account of the h d , no$ more than four annas and eight pies,- %

out of the duty collected under this Act on every ton of coal or coke. 1 (2) There shall also be oredited to the housing aocount of the 4

Fund- 1 (a) any grants made thereto by the Central

Governmenti ; (b) rents, if any, realised from housing accommda-

tion constructed out of such account ; (c) any other moneys reeeivedt by the Housing Board.

Expendhrefrorn 5. (1) The cost of administering the 'Eund and the salaries - the Fund. end allowances, if any, of the Commissioner, Tnspectors, Welfare

Officers and other staff appointed to supervise or carry out mea- m e s financed from the Fund shall be defrayed out of the Fund, and shall be apportioned between and debited to %he housing account and the general welfare accouat in such manner as mqy be prescribed.

(2) The Central Government may out of the general welfare account of the Fund pay annually grants-in-aid to such of the colliery owners as maintain to the satisfaction of the Commissioner

\ dispensary services of the prescribed standard for the benefit of I labour employed in their oollieries, so however that the amount ! payable as grant-in-aid to the owner of a colliery shall not exoeed-

(i) the amount of the duty a6 the rate of eight pies per to11 recovered in respect of coal or coke despatched from the ooKer;v less the proportionate cost of mreoovery, or

(ii) the amount spent by the owner of the colliery in the maintenance of the dispensary 'service, as deter- mined by the Commissioner,

whichever is less :

Provided that no grant-in-aid shall be payable in reepect of any dispensary service maintained by the owner of the colliery if the amount expended thereon, as determined by the Com- missioner, is less than eighty rupees per mensem.

(3) The balance of the moneys in the general welfare account of the Fund shall be applied by the Central Government to meet

' expenditure incurred in connection with measures which are in the opinion of the Central Government necessary or expedient to promote the welfare of l a o u r employed II the coal-mining industry.

(4) Without prejudice to the generality of sub-section (3) tha moneys in the general weltare account of the h n d may be utiIiseci to defray-

. . -- .. I

Coal M i ~ t e s ~ a b o u i Welfare Fund 3 (a) the cost of measures for the benefit of labour

' employud in the coal-mining industry direotod towards- (i) the improvement of public health and sanL

tation, the prevention of disease, the provision of medical facilities and She *improvement of existing medical facilities, including the provision and m-ajr+e~,,. .

' .-.

. . nance of &ape-ry-%ervices in collieries the owners of which do not receive grants-in-aid under ~ u b -

vision of water-supplies, and faci-

(iio the' proviaion and improvement of educa- bional facilities,

(iv) the improvement of standards of living, inolu- ding nutrition, amelioration of socii~l oonditions, and the provision of recre'ational facilities,

. . (v)' the provision of transport to and from work ;

(b ) the g a a t to a Provigcial Government, a local tluthority or the owner, agent or manager of a coal mine of money in aid of my scheme approved by the Central

. Government for any purpose for which moneys in the general welfare account of the Fund may be utilised,

debitable to the

(d) any other expenditure which the Central Govern- ment directs to be defrayed out of the moneyn in the . general welhre accou.rit of the Bund. . -

(5) The '~entral. Government shall publish annually. in the official Gazette an estimate of receipts into and expenditure from

of the Fund together with a statement t,s and a report of tho activities financed during +he r from the general welfare acoount of the Fund, and. i I

ent and'report to membem of 1 ! j

account of the f i n d shall be i 1

(b) the cost: of preparing schemes, and of acquiring referred to in clause

(c) the grant, subject to the previous approv~l of the Central Government, to a Provincial Government, a local authority or the owner, agent or mamger -of a coal mine of money, in aid of any scheme approved by the Housing Board for the purposes referred to in c l a w

, I

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. - i ..I

I

4

! i

Coal Mines Labour Wekiare Fund [ACT XXXIL

(e) any other expenditure which the Central Govem- ment direct& to be defrayed out of the moneys in the- homing account of the Fund.

(7) In, February of each-year the Housing Board shall submit to the Central Government a statement in the prescribed form of the estimated receipts ",into and expenditure from tho housing acoount of the Fund for the ensuing financial year together with a report of the activities financed during the previous year from the housing account o i tho Fund, and m y at m y time during the

'

ansuing Enanoial year submit to the Central Govgrnrnent a ~upplementary statsmei~t and shall forward copies ~f such state- ments and report to membcrs of bhe Advisory Committee.

(8) The Houshg Board shall comply with such directions as the Central Government may from time to time think fit to give in respect of expenditure from the housing account of the Fund.

(9) The Housing Board may invesb moneys in the housing ~,saoount of the Fund in securities of the Government of India or, with the previow approval of the Central Government, in other secuitieri.

(10) The Housing Board shell cause to be maintained mot books of acoount as may be presoribed and shall prepare in t h e prescribed rnmmer an annual statement of the accounts.

(11) The Housing Board shall cause the housing account of the Fund to be audited annually by s person qualified under the provi- sions of section 148 of the Indian Companies Act, 1913, t o act as an auditor ot companies, and as soon as the said account has been budited the Housing Board shdl forward copios thereof together withcopiesof the report of the auditor thereon to the Centrd Goversment and to members of the Advisory Committee.

(12) Tf.6 Central Government shall have power to decide whether qny partioular e enditure is or is not debitable to the hous- 'f

I ing aocount, or the genera welfare account, of the Fund, aad ite I

decision shall be final. 1 (13) Before incurring any expenditure from the Pund other I

than expenditure of a mutine or urgent nature the Central Goo- j ernment or, as the oase may be the Xousing Board, shall consult the Advisory Committee. - 4

4

, 6. (1) The Central Government shall, by notifioation in the official Gazette, constitute a Coal Mines Labour Housing Board Do prepare and carry out, subjeot to the previous eppr0va.l of the Central Government, schemes, financed from the housing accoutlt of the Bund for the provision of suitable housing accommodation for labour employed in the coal-mining industry, and $5 carry out the other funotiom of the Hobsing Board under this Act.

(2) The Commissioner shall be the chairman of the Housing Board, and the other member8 thereof shall be appointed by the Central Government a i d shall. be of such number and cshosen in suoh manner as may be prescribed.

(3) The Housing Board shall be ra. body corporate by the name of the Coal Mines Labour Housing Board, having perpetual suoaossion and a common seal, with power to acquire property both movable and immovti,ble, and shall by the said name sue and be sued.

(4) No aot done by the Housing Board shall be called in question on th3 ground merely of the existence of any vaoanoy in,. or defect in the oonstitution of, the Housing Board.

1:- C " [ of 1947 Coal Mines Labour Wet jare Fund 5 p I,. 7. ( I ) The occupation by any person of any housing accommoda- Pmvisiom regard- - tion provided out of the housing account of the Fund shall be :%",= amom- $ subject to compliance by that person a t all times with such condi- 2 tions relating to his occupation of such accommodation as may

be prescribed. (2) Before any person occupies any such aocommodation he

-.slgAl be furnished with a copy of the conditions referred to in sub- .section (I), and if he so desires the said conditions shall be read over to him in a language which he understands ; and the Housing Board

&shall cause to be pyblished in such manner as it thinks best adap- g t e d for informing the persons concerned any changes which may "from timo to time be made in the said conditions.

- (3) If, in the opinion of the Housing Board, any person in occu- $ pation of any such accommodation fails or ceases to comply with any 1;of the conditions referred to in sub-section ( l ) , it may, by notice

in writing, require him to vacate the accommodatio~l on or before % such date, not b e i ~ g less than thirty days after the service of the

notice, as may be specified in the notice ; and the occupation of such P accommodation by such person or my dependent of his after the date ~ Y S O specified shall be unlawful, and such person or dependent may be ~~Bvicted accordingly by due process of law from such accommoda- i* tion.

(4) There shall be p'ayable in respect of the occupation of any such & tlccommodat~ion as aforesaid rent a t such rate as may be prescri-

bed : Provided that the Housing Board may remit, subjeot to com-

i- pliance at all times with the conditions referred to in sub-section ( I ) , keither the whole or any part of the prescribed rent @ p Provided further that where, in the case of any person wbo is by $ virtue of a remission under Ghe first proviso paying either no rent k-or a reduced rent, the Housing Board has reason to believe that such H. person has contravened any of the said gorrditions, it j may by notice

I &:in writing require such person to pay, with effect on and after the &expiry of seven days from the service of the notice, rent for the

aocommodation occupied by him a t the full prescribed rate. 6, G

(6) All rent payableinrespect of the occupation of such accommo- p* dation as aforesaid, whether at the full prescribed rate or at a lesser '"rate, shall be recoverable as an arrear of land revenue. k k 8. (I) The ~ e n t r a l Government shall, by notification in the 0%- $,"$=teeb. 9- cia1 Gazette, constitute an Advisory Committee, to advise on matters @ which the Ceiitral Government or the Housing Board is required

, &by this Act to consult the Committee and on any other matters Farising out of the adminiatration of this Act which the Central

~overnment may refer to i t for advice. *->

$ (2) The member8 of the Advisory Comiriittee shall be appointed by the Central Government and shall be of such number and chosen in such manner as may be prescribed : $

F Frovided that the Advisory Committee shall include an equal number of inembers representing Governmenf, the owners of coal mines and workmen employed inthecod-minirg industry, and that

8 a t least, one member off he Advisory Committee shall be a woman.

(3) The chairman of the Advisory Committee shall be an &officer of the Central Government appointed by the Central Govern k m t . k- -

6 Coal Mines Lab.our Welrfare Fund

Appointment end m,B. (I) The Centrnl Government may appoint a Coal Mine @wers_of ofioem- Labour Welfare Commisvioner and such number of Inspectors Wel-

fare Officers and other sbaff as it thinks fit to supervise and oarry out moasures financod from the f i n d .

? -- - (2) Any person so appointed shall be deemed t o be a public ser- X L V of 1860. vant within the meaning of section 21 of the Indian Penal Code.

(3) The Commissioner or any Inspector or Welfare' Officer may, with such assistance, if any, as he thinks fit, enter a t all reasonable times any place which he considers i t necessary to enter for the purpose of supervising or carrying out the measures financed from the Fund, and may do therein anything necessary for the proper

- discharge of his duties.

Power to meke 10. (1) The Central Government may, by notification in the offi- mlee. cia1 Gazette, and subject to the condition of provious publication,

make rules to carry into effect the purposes of this Act.

(2) Without prejudice to the generality of the foregoing power, rules made under this sect io~~ may provide for-

(i) the manner in which the duty levied under sub- section (I) of section 3 shall be collected, the persons who shall be liable to make the payments, the making of refunds, remissions and recoveries, the deduction by collecting agencies of a percentage of the realizationg to oover the cost of collection, and the procedure to be followed in remitting the proceeds to the Reserve Bank of India ;

(ii) the composition of the Housing Board, the panner in which its members shall be chosen, the term

. of office of its members, the allowances if any payable to them and the manner in which the Housing Board shall conduct its business, including the number of mem- bers neaessary to form a quorum a t a meeting thereof ;

(iii) the books of account to be maintained by the Housing Board, and the form of its financial estimates and statements of account ;

(iv) the composition of the Advisory Committee, the manner in which its members shall be chosen, the term of office of its members, the allowances if any payable to them and the manner in which the Advi- sory Committee shall conduct its business ;

(or) the apportionment between the housing aocount and the general welfare account of the Fund of the experiditurn on the administration of the Fund wid - on the salaries and allowances of the Commissioner, Inspectors, Welfare Officers and other staff employed for the purposes of this Act ;

- (vi) the standard of dispensary service to be pro- vided by owners of collieries for the purpoyes of sub- section (2) of section 5, and the inspectios a-td supervi- sion of the dispensaries and other places a t which such fie~vices are provided ;

i

I [of 19'47 Coal Mines Labour We4fa~e Fund 7

(vii) the application by owners of collieries for grants-in-aid, the authority to whom and the manner in which such applications shall be made and the parti- culars to be specified in such applications ;

(viii) the manner in which dispensary services may p BF

- be provided by the Central Government;

~i (ix) the condition8 governing the grant of money @ * from the general welfare aocounb of the f i n d to a Pro-

vincial Government, a local authority or the owner, \ - P agent or manager of a coal mine ; 8 =& ( x ) the rate of rent for housing accommodation pro. p & vided out of the housing account of the Fund ; I&

$. (xi) the conditions of service and the duties of

L Inspectors, Welfare Officers and other officers appointed p*~ to supervise or carry out measures financed from the Fund

(xii) the duties and-functions of the Commissioner ;

L (xiii) the furnishing by owners, agents or managers 8 of coal mines of statistical or other information, and

the punishment by fine not exceeding two hundred rupee t of failure to comply with the requirements of any rules bh made under this clause ; g, I (xiv) any, other matter which under this Act is to 5- be or may be prescribed. g

11. (1) The Coal Mines Labour Welfare Fund Ordimnoe, Repeel of Or?. 1944, is hereby repealed. VII of 1%.

I - (2) For the avoidance of doubts i t is hereby declared that the $: provisions of section 6 of the &neraI Clauses Act, 1897, shall apply x ,,f 1897. & t o the repeal effected by this section. L (3) Any balance remaining in the Fund constituted uAder i- the aforesaid Ordinance shall be credited to the Fund constituted i; under this Act, and shall be apportioned between the housing

account and the general welfare amount of such Fund in such Z* F< manner nq f he Central Government map determine. r F?

Act No. XXXIV OF 1947 [PASSED BY THE ~ N D I A N ~EGIBLATUIUB]

(Beceiv.ed the assent of the Govornor General on the 18th April 1947.) '

An Act further to amend the Indian Boilers Act, 1923

W F HHREA~ it ia expedient further to amend the Indian Boilere Act, 1923, for the purpose +

hereinafter appearing ; ? It is hereby enacted aa follows :- 9

1. This Act may be called the Indim Boilers short title. Q e- (Amendment) Act, 1947. 3: 8 2. In section 2 of the Indian Boilers Act, 1923 bstTs,t '& $> (hereinafter referred to as the said Acb),),"for clause (cc) 1923. g bhe following clau~es shall be substituted, namely :- , $6

' (cc) " economiser " means any part of a feed- pipe that k wholly or partially exposed to the action of flue gases for the purpose of recovery of waste heat ;

(GCO) " feed pipe " means any pipe or connected fitting wholly or partly under pressure through which feed water gasses directly to a boiler andl;ao5s not form an integral part thereof ;' 3. After section 2A of the said Act, the following Insartion of neu

section shall be inserted, namely :- seotion 2B in Aot V of 1923.

" 2B. Every reference in this Act to a boiler or A~~plioation of Aot boilers [except in clause (ccc) of section 2, clause (e) of eao-*rs- section 6, clauses (c) and (d) of section 11, clause (d) of section 29 and seotion 343 shall be deemed to include - also a reference to an economiser or economisers, res- pectively."

4. To sub-seotion (5) of section 7 of the said Act ~ ~ t ~ ~ ~ & , the following proviso ,shall be added, namely :- of 1923.

" Provided that a certilicate issued under this sub- seotion in reapeat of an economiser may authorise its use for a period not exceeding twenty-four months."

5. In section 8 of the said Act- Amendment of motion 8, A c ~ 2 ( i ) to sub-section (3) the following proviso shall

be added, namely :-

" Provided that where the certiliwb re- lates to an economiser, the application for its renewal may be for period nbt exceeding twenty-four months." (ii) to sub-seotion (4) the followi& fur>her pro-

viao shall be added, mme!y :-

" Provided further that in the case of an economiser, the owner s h d be given not less than thirty days' notice of the deb fzm it8 examination." ;

Price anna 1 or l i d .

- --- . 'I-

. .

Act No. XXXVl OF 1947 [YASSED BY THE JNDIAN TIF)MI,ATZ@~R)

~Rsos'ive'd 2h0 asuenf of: the C7~vernnr General on th,e %8t7?, %prig W7.1

An Act further to amend he Indian Medical Coun- cil Act, 1933.

w H ~ E A S it is expedient further ta emend XZm'II of 1031) 6he Indian Medical Council Act, 1933, far

the purpose hereinafter appearing ;

I b is hereby emoted as follows:-p 1. This Act may be called the Indian Medical Short tltle

Council (Amendment) Acti, 1947. 2. In, cla.use (b) of gub-section (1) of section b n d n o e n t of

3 of the Indian Medical Council Act, 1883, for ggI 2 the words "in the case of the University of Lucknow, the Courti" the words '!in case the &versity has no Benate, by the membem 93 the Court" shall be substituted.

L - T,- - - -

% .- < -- -

- --- . .> ,< . *- $a,"" , " L C

i I ,d

- Act No. XXXVIIjof 1947 [PASSED BY TEE DOMINION LEGISLATURE]

,@eoei4ed the assent oi th'a Cfovomzo?* General on Dhe 15th December 1947)

h P.

Aa Act further to amend the Indian patent^ and Dcfligw (Extension oP t h e ) - Act, 1042 - j

HEREAS i t is expedient further to amend the:Indian P%tents and Designs .

(Extension of Time) Act, 1942 (X of 1942), for the purpose hereinafter

It is hereby enacted as follows:- C .. 1, Short title.-This Act may be calle2 the Indian Patents and Designs 1

(Extension of Time) Amendment Act, 1947. 1 2. Amendment of section 1, Act X of 1942.-For sub-section (3) of section 1

1

of the Indian Patents and Designs (Extension of Time) Act, 1942, the follow- \

ing sub-section shall be substituted, and shall be deemed always to have been I I

substituted, namely :- i

<1(3) It shall be in force up to the 30th day of June 1948". I

3. Repeal of Ordinance %rU of 1947.-Tha Indian Patents and Designs (Ex- 1 tension of Time) Amendment Ordinance, 1947, is hereby repealed. I

!

/

P o r e i g ~ z ~ + a (Arw erldm en& PACT xkxv111 db 194rjJ

or place 96 which the vessel or aircraft is due to call, as the CelltraL ~overnmeii t may specify, lor any foreigner ordered under section 3 not to remain in India and for his dependents. il any, travelling with him."

6. Amendment of secitios 7, Act XXX'I of 1246.-To section 7 of the said ut, the lollowing sub-section shall be added, namely:-

"(4 ) If in any area prescribed in this behalf the prekribed authority y notme published in such manner as may in Ihe opinion of the autho-

rity be best adapted for informing the persons concerned so directs, it bail be the duty of every person occupyiiig 01. l ia~~ing under his control ny residential premises to submit to such person and in such manner

such information in respect of foreigners accommodated in such premise@ may be specified; and the provisio~is of sub-section (2) shall apply to

every person accommodated in any such premises." 7. Insertion of new section 7A in Act XXXI of 1946.-After section 7 of

the said Act, the following section shall be inserted, namely:- "7A. P o w e ~ t o cont1.01 places f~ . equen ied b y foreigners.--(1) The prescribed

authority may, subject to such cond~tioiis as may be prescribed, direct the owner or person having control of any premises used as a restaurant or as a place of public resort or entertainment or as a club and frequented by

' ( a ) to close such premises either entirely or during specified periods,

( b ) to usg or permit t,he use of such premises only under such condi- tions a? may be specified, or

( c ) to refuse admission to such premises either to all foreigners or to any specified foreigner or class of foreigner.

(2) A person to whom any direction has been given under sub-section ( 1 ) shall not, while such direction remains in force, use or permit to be used any other premises for any of the aforesaid purposes, e w p t with the previous per- mission in writing -of the prescribed authority and in accordance with any conditions which that authority may think fit to impose. .

(3) Any person to whom any direction has been given under sub-section (1) and wllo is aggrieved thereby may, within thirty days from the date of such direct:oii, appeal to the Central Government; and the decision of the Central Government in the matter shall be fina_l."

I

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G I I'D -Sl-I 003 M of L -10-4.48-9,680 , 0

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i I

i

i t

Act No. XXXlX of' 1947 i [PASSED By THE DOMIWION LEGISLATUBE]

(Receivctl the assfint of the Cover+zor Cenerffil on ihe 18th D o c e ~ n b e ~ 1947) -

! - An Act to continue certain special, powers conferred on t h e administration I in Chie'f Dolmmissimersf Provinces for the better control of the dissemination " undesirawe matter,

I HERE96 it is expedient to continue certain powers conferred on the

b- adn~inistrstion in Chief Commissioners' Provinces for the better control of the dissei~ii~iat~ion of undesirable matter;

-5 ,-

a . I$ is hercby ellacted as follows:-

s 1. Short title and extent.-(1) This Act may be called the Press (Special J?owors) Act, 19'17.

. ~(2 ) It extends .to all Chief Commissioners' Provinces. 2 . I

?.$ (3) This A;b shall cease to have effect after the 31st Lleceinber, 1946. -

% 2. Enterpretation,- I n this Act unless there is anything repugnant in tho , subject or coctext, "document" includes gramophone records, sound tracks and

5 any othcr articles on which sounds have been recorded with a view to their P

~ubscqueiit reproduction. I,. > 3. Delegation of powers.--(l) The Provincial Goveriiment may by ordcr , direct thd, any power which is conferred on it by this Act shuli in such circum-

stances alld ~lnilhr siich conditions, if any, as may be specified in the direct-ion, be exescisod by s District Magistrate or Additional District Magistr3te.

(a?) 2 he potvers of-the Provincial Governnient ilnder this Act shall be esercis- able also by the Chief Commissioner,

4. Power to control publications.--The Provincial Government may by order in writiug ~ddressod to a printer, publisher or editor or generally to all prinier~ 1 publishers or edito1.s or to such class of printers, publishers or editors as may d e

i' c~ecified thcrein-- i 1

(a) or regulate the printing or publication in _any documenb t- or ciass of documents either absolutely or for a specified period, or in

. * i a p a r t i ~ u l ~ r issue or issues of a newspaper or periodicd, of any nlatter \ i

i wh~ch tends directly or indirectly to proxnote feelings of eninity or . 1 hatred betwee11 differenb classes of His Majesty's subjacrts ; I

i- I

( l ~ ) require that any document, or class 01 documents, or any I I lllattcr r~ la t ing to a particular subject or class of subjects, shall before I &. publication be submitted for smutiny to a specified oficer, who .may 3; after such scrutiny, if he is satisfied that such document, class of

'1' document or matter or any portion thercof is or contaiils matter of the 1 ?

nature described in clause (a) , either prohibit its pub!lcation cr pass 4 I 2 it for publication with such modifications as hc may deem necessary.

I

v, 5. Gsntrol of documents printed outside the Province.-The Provincid

'. -Governmci~t may, by general or spevial order, p:*ohibit or regulate the entry ! I illto, or ~ n l c or distribution or circulat~on or publication or possessio:~ \vithia, tile

L

$ Provillce of any document or class of documents, or of any matter of the nature i

described in clause (a) of section 4, prlnted or mad& outside the Provjuce. I 1 > 6 , Forfeiture of books, newspapers or other doc~ments.--M~here in its

opinio~l any nenspaper, book or other document, wherever made, containt; 1 matter of the ilz,ture described in clause (a) of section 4, the Provinci~l Qovelm-

" merit ,nay, by notification in the officia! Gazette, declare evxy cop:: of the issue i

4 such newspa~~er, or of such book or other docurne~lt to be forfeited to IF'S 1

Price anna 1 or l % d . 5

Press (Xpeciat ~o&ers \ ) [ACT NO. XXXIX

ty, and tkcreupon any police officer may seize such copies wherever foulld, any bIagiat~at,e may by warrant authorise any police o%mr not below the of Sub-Iuspector to enter upon and search for such copies in any prcmises e any suzh copy may be or may bc reasonably expec.tc.d t c be.

Prevention of publication of unauthorised matter.-Where the Pro$incial nment has reason to boliav~ that a n.ewspap-er, book or other docurnenti is to be published, printed or made, containing matter of tho nature described

(d ) of section 4, it may, by order in writing, prohlhit the printing or n of such newspaper, book or document, or r~llow the publication,

printing or making of the newspaper, book or document, subjec* to the publisher, printer, or editor, as the case may be, giving an undertaking in writing that he

_ will not publish unyv such matter.

8. Dissemination of prohibited documents or matter.--(1) Whoever ci~culates or distributes 111 any Eanner any document or thing advocating or calculated to further any actirity which tends directly or indirectly to promote feelings of enmiby or hatred among different classes of His Majesty's subjeats, or in respec: of which an order of forfeiture under section 6 is in f ~ r c e sliall, uliless hc proves that he was unawwe of the nature of %the. document or thing, be punishable with imprisonment for a term which may extend to one p a r , or with fine, or

(8) Whoever allows his name or addrefis to be used to facilitate transmission through thc posii or otherwise to any person other than the person for whom i.t- purports to be intended of any document or thing of the nature referred to in sub-section (1) shall be punishable wi6h imprisonment for a tern1 which may extend to one year, or with fine, or with both.

(3) Whoe-~er publishes, circulates or repeats in public any malter containeci in ally newspaper, book or other document in rcspsct of which any order of forfeiture or prohibition has been made under this Act fihall be punishable-with imprisonmellt for :I term which may eeliter~d to three years, (jl- with fine, or with

9. Powers in respect of contravention of order$.-Where in the opinion of e Provincial Government any person has contravened an order undcr section 1 section 5 or section 7 or an undertaking given by him under section 7, the I

illcia1 Governmenti may, without prejudice any other penalty to which I i1 may be liable, by order prohibit, either absolutely or for a specified /

eriod, the publication by him or on his bebalf of aoy newsprbper, periodical, 1

et or other document, and may order tho seizure of all copies of the publica- 1 in respect of which the contravention has occurred an& of auy printing- i

s or other instrument or apparatus u~ted in the production of the publication; I the Provlllcial Government may by order declare forfeitzd to His Majesty 1

any ~rt ic la SO seized. 1

10. Penalties.-Whoever- ' 1 (a) contravenes any provision of this Act or of ally urrler blade i

thermlder or any direction or unde14aking given or condithn jmr,osed j under this Aot, or

(b) interferes with or obstructs the compliance with such provi- sion, orucr, direction, undertaking or condition by tlle pzrson coa- corned, or i (c) lbstrilcts the lawful exercise of. ally power conferred by at. 1 uuder this Act,

shall, if no express provision is made by this Act for the punishlllenO of such i contravention or interference or obstruction, be punishable with imprisonment for a tern1 which mag extend to three years, or with fine, or nritb hoth.

4

r

li ir OF 19451 Press (&pecial- Powers) , 5 E ti, 11. Attempt and abetment.-Whoever attempts to commit, or abets, or

a t b m p h to abet, or does any act preparatory to the commiesion of, any offence

k~ punishable ulluer this A& shdl be deemed to have committed &hat cBeuce.

6 12. Search.--(1) Tho power to iwue search warrants oonferrod by section-98 I:' of tho Code of C!rirninaL Pmedure, 1898 (V of 1898), shall be deemed to include

a power Lo issue warrants authorising-

(a) the search of any place in which any Bl&gistrato mentioned i r~ . th:it section has reason to believe that any offence punishable under this Act has bccn, is being or is about to be committed or that preparation foit the commission of any such offence is being made;

jb) the seizure in or on any place searohed under clause (a) of anything which the officer executing the warrant has reason to believe is being or has been or is intended _to be used for any purpose rnentioi~ed

&- in that c1aut;e. k g (3) Any police of?icer authorised by general or special .order in writing of the

Distr~ct Magistrate or of the Superintendent of Police may saaroh o r cause to be searched any perscn whom he has reason to believe or suspects to be in posses- sion of or carrying any document or other thing the possession, circulation or dis-

k

tribution of which is punishable under this Act, end may seiau and d e t ~ i u any such documunb or thing found on such person. g.

(3) The ~rovisions of the said Code shaJl, so fa r as may be, apply to searches, msde, and to iLhc disposal of any property seized, under this section.

% -

& 13. Offences to be comz8ble.-Notwithstanding anything contained in the

- Code of Crirnind Procedure, 1898 (V of 1898), any offence punishable under this Act shall be cognizable. -

C, t i F -. 14, Juriadfothn barred.-Every declaration of forfeiture purporting to be

ma& untler this Act shall, as against all persons, be condusi-8e'evidence that L the forfeitiure Shereiu referred to has taken place, and no proceeding or order purporting to be taken or made under this Act. shall be cslled in question by

gs 3, - any Court, and no civil or criminal proceeding shall be instituted against any i

i -,- person for a,llythillg done or in good faith intended to be done under this Act - or agaiosb a ~ y pereon for any losa or damage caused to or in respect of any 1

E: property whereof ~ossession has been taken. under this Act. 15. Effeot of orders, etc., inco-nt with other laws.-Any order made,

and any othcr aetior. taken, under this Act shall have effect n o t w i t h s t a r ~ d i ~ ~ ! anything inco1l~iste116 ttherewith contained in any other l&w or i l l any instrument i

EI- having effect by virtue of any other law.

&i 16. Amendment of A d XXIII of 1881.-In its 'application to the Chief 1 I

5- Commissioners' Provinces, the Indian Press (Emergency Powers) Aet, 1931, shall have effeot as if in sub-section (1) of section 4 thereof, after elmse ( b ) , the

I

g- follo\ving tvord and clause had been i n s e ~ d , namely:-

@-- 20.r i

(bb ) are calculated to instigate the commission of, or &Ile pu])lica- tion of which constitutes, an offence punishable unclep the Press (Special

K Powers) Act, 1947." I e. $

I % 11. Repeal of Ordiiame X of 1947.-The Press (Special Powers) (No. 2) i-- Opdinnnce, J047, is hereby repealed. , E,. $%:

i

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g i L GIPD-SI--997 M of Law-4-7-49-4,600 tt g . I, t i & /

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' , ,

/ r 1 Act No. XL of 1947 k c i. . .- e- [PASSED~BY THE DOMINION L-EGISLATURE] i

& 6Rec'eived the assent of the Governor Gene'ral on the 18th December 1947)

g. An Act to amend the Fmeign Exch~nnge Begulation _Act, 1947 6 :,. HEREAS it is expedient to amend the Foreign Exchange Regulation

W A ctj 1947 (VIL of 1947), for the purpose hereinafter appearing ; '. It is hereby enacted as follows :-

I. Short title.-This Act may be called the Foreign Exchange Regulation (Amendment) Aot; 1947.

, 2. Amendment sf section 8 , Act Vn: of 1947.-To sub-section (I) of section 8 of the Foreign Exchange Regulation Act, 1947, the following Explanation: [shall

be added, and shall'be deemed always to have been added, namely :-

" Exp1~natio.n.-The bringing or sending into any port or place in British India of any such article as aforesaid intended to 4e taken out of Brittish India without being removed from the ship or conveyance in which i t is being carried shall nonetheless be deemed to be a bringing, or as the case may be sending, into

- British India of thata ;~rljiqle for the purposes of this section".

, . <.. . * 7- 'a \ -

-Act No. XLI of 1947 1 [PASSED BY TBE DOMINION LEGISLATURE] . i

i (Received the assant of the Gove~nor. Gentval on the 28th December 1947) 1

An Act furtltek to amend the Indian Merchant Shipping, Act, 1923

o amend the Indian Merchant Shipping

t rposes hereinafter appearing ;

It is hereby enacted as follows :- I !

1. Shod title.-This Act may be called the Indian Merchant Shipping (Amend. I

- ment) Act, 1947. i

2. Insertion of new sections in Act W X I of 1923.-After section 289 of the 1 ant Shipping Act, 1923, the following sections shall be inserte , d

~'289A. Power to restrict transfer of ships.-(1) No person shall transfer : or acquire any ship registered in any port of repist]-g in India, or any share I

or interest therein, without the previous approval of the Central Government. (2) If any pergon contravenes any of the provisions of sub- section ( I ) , he shall I

be punishable with imprisonment for a term which may extend to three years or with fine or with both. I

(3) Any transaction effeoted in contravention of the provisions of sub-section I

(1) shall be void and unenforceable. 289B. Power to restrict transfer of registry of ships.-Notwithstanding \

anything contained in section 53 of the Merchant Shipping Act, 1894 (57 & 58 Vict., c. 60), no application made, whether before or after tbe coming into I

' operation of this section, for the transfer of the registry of a shipfrom a port of registry in India to a port of registry outside Tndia shall be granted except with . I the previous approval of the Central Government, and the Central Govern- I

ment may, if it considers necessary or expedient so to do for the purpose of con- I

serving the strength of Indian registered merchant shipping, refuse to give I

, its approval to any such transfer. I

289C. Power to exempt ships from provisiolzs of this Act and the Nerchant i Shipping Acts.-Notwithstanding anything contained in this Act or the Mer- I ohant shipping Acts, Yne Central Go~eri~melii iiiay, npoii such coiii3iiiona, ! if any, as it may think-fit towimpose, exempt any ship from any specified I

1 requirement contained in, or prescribed in pursuance of, this Act or the Mer- chant Shipping Acts, or dispense with the observance of any such requirement,

, in the case of any Bship if it isqFsatisfied '$that; that hequirement has been , substantially complied with or that-compliance with the requirement" is un- - necessary in"the circumstances of the case."

Merchant Shipping (Restriction of 47), is hereby repealed.

in exercisb of any power conferred by ' df to" have been donee' or taken I in this Act, as if this Act had con-

g- 6.. $** $5 @- Price anna 1 or 14d.

' ~~D-S1--995-1007-M of Law--5-7-49--4,600,

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I

~ c t No. XLlII of 1947 1 [PASSED BY THE DOMINION LEGISLATURB]

I --7- --

(Received the assent of the Governor General a on the 20th December 1947)

An Act to enable effect to be given to certain provisions of the Charter :of the United Nations.

W HEREAS i t i s expedient to enableIeffect to be given to certain provisions of the Charter of the United Nations ;

It is hereby enacted as follows :- I. Short title.--This Act may be called the United Natiolas (Security Council)

Act, 1947.

2. Measures under Article 4% of the Charter sf the United Nationat.-If, under Article 41 of the Charter of the United Nations signed a t S a n Francisco on the 26th day of June 1945 the Security Council of the United Nations calls upon the CentJrd Government to a p p l ~ ~ m y msasurea, not involvihg the use of armed force, to give effect to any decision of tha t Council, the Central Government may, by order published in the-official Gazette, make s u ~ h provisions (including provisions having extra-territorial operation) as appear to it neoessary or expedient for enabling those measures to be effectively applied, and without

dice to the generality of the foregoing power, provision may be made for punishment of persons offending against the order.

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- A&- No. XLIV of 1957 PASS~D BY THB ~oNI??IoN ' LE~II'SLATUR~] I -

(Received the assent of the Govermm General on the 2OiA December 1947) 1 A.n Act further to amend the Indian Income-tax Act, 1922, Elnd the Buhiness profit4

Tax Act, 1947.

W I REREAS it is expedient furtlier to amend the Indian Income-tax Act1 1922 (XI of 1922) and the Businoss Profits Tax Act, 194'7 (XXI 03

194'7) for the purposeg hereinafter appearing ; 1 It ia hereby enacted as follows : - 1. Short title.--This Act may be called +he Income-tax and Business Profits

Tax (Amendmen,) Act, 1944. 2. Amendment of Act Xf of 1922.-(1) In the Indian Income-tax Act, 1922,-,

(a) in clause (4A) of sectjon 2, the words and brackets " (other than agrii cultural land) " shall bo omitted, and to that clause the following shall be addl od, namely :- I , ,

" (iii) any land from which the income derivod is agricultural income ; " ;I (b) for the last proviso to clause (6A) of soctiolq 2, the following proviso

. shall be substituted, namely :- " Provided further that the expression ' acoumdated profits'!

wherever it occurs in this clause, shall not inolude capital gains arising before tho 1st day of April, 1946 ; " ; i (c) in sub-section (3) of aection 12If, after the words "property of the asseagee*? .

the words " by suoce~sio~l, inheritance or devolution or" shall be inserted. j

(2) The amendments made by wb-section (1) shall have effect in relation to dj assessments to income-tax or super.tax for the year ending on the 31at day of March! 1948 and subsequent years. - -.

I 3. ~meidment of Act =of 194Y.-(1) In the Business Profits Tax Act, 1947,d (a) afier the first proviso to section 5, the following further proviso shall

be inserted, namely :- I

" Provided further that where the profits of carried on by a person who is not resident in Briti so resident accrue or arise in British India or are Income-tax Act, 1922, so to accrue or arise, busines~ being the business of a person whdis resi resident, in British'India'is controlled in India, this Act only to auch part of the business, and such part shal1:for all t

c ' . . of this Act be deemed to be amseparate busjniess. " ; (b) in sub-sedition (1) of section 11, after theiords "the profit

" and taxable profits " shall be inserted ; (c) in section 19, after the words " provisions of this Act " t

with such modifications, if any, as may be prescribed " shdl be'inserted ; (d) in Sohedule 11, after rule 2, the following rule shall be ins

"'2A. Wothwithstanding'anything containod in ru part of the profits of a company'ia chargeable under th Act, its capital ahall be the sum ascertained in accor rule diminished by an amount ,. whioh'bears to that! tion as the amount of its profits not:so chargeable be

(2) The arnen4meats msJe by lsub-seotionl~jl)mshall! be'l deemed . from the date on which the Busin- Profits Tax Act, 194'1, came into force.

Pn'ce nnna 1 OT l i d . Q~PD-~.S~-~QU-~QO~-N~O~ Laa36.7.49--4,000,

- . . . . . . . . . . . . . . . - . . . - .

. . /

~ c t : No. ..XLV . of . . 1947. , . . . . . . .

' . . ~ A s s a ~ ~ ~ i r 7 7 ~ ~ D ~ o ~ ~ ~ r o N : ~ ~ ~ ~ ~ L b T b B 1 1 . ,. . .

. . " . .~

eived tho agss?t of t h e G I : V R ~ O T General &.the 20fh December, 1 ~ 7 1 .

'

An. Act lurWler to amend the ,k%iaa made Uniolls Act, 1936. . ' . . . . . . . ~ ,

HEREAS it is expedient further to amend the Indian Trade Unions Act,

1926 .(XVI .of 1926), for the purposes hereinafter appearing; R.>. : ?.-

2.:: ! , ' . B' . It is hereby enacted fol1ow~:- . . g:. . - 3.. g:: - 1. (ih0fi title m d c6iiImencement~-(l) This Act, may be ~ ~ e d . the I n a m $, Trade Unions (Amendment) Act, ,1947. r:. g;: . ,, . . -v

. .

(8) It shall w m s in& f6&& on such date aeths Central Ooverpm~,nt may, @ bv notification in the official Gazette, appoint! E,. , " - . . .

" 2. Amendmen$ d long title and preamble, Act XVI of 1926.-In the long ' 1 title and preamble of . the Indian Trade Unions Act, 1926 (hereinafter referred

g- to as the said A&),- . . . q .,

. (".) the -1- -- " if;. - wul.u "regjstration" the woi3ds "and ' recognition" . . shall be

B~ inserted;

( b ) for the &rds "iegistered Trade Unions i n British India" the yords . e : . . "registered and recognised Trade ,Unions and to certain unfair practices in

loyment" shall be substituted.

3. Amendment of section 2, 'Act XVI Of 1926.-In section 2 of the said . .

) shall be relettered a.s clauses (n, (g), . ( i ) , . (i), (k),. ('m) ~. . . . . . . .

:.a

'paragraph an;l clause .(a), the following shall bh s ~ ~ b s t i - ' , ! ' 1 i

" I n . this Act, unless tlleke is ariythhg repugnant ;n the sub- . 1 .'

. , -+. . ject or context,- . , 1 1 (a) 'appropriate ~overnm-ent' means, in relation to ~ r a d e i

Unions whose objects -are not confined to one Province, ! . .:t

the Central Gover$;pent,: and in relation to pther I

; . ~ i a d e Unions, buf su.bject to the 'provisions qf section - .? I ! 28B, the Provincial- Gevernment-;

. ' (b.) 'employer ' means,- . .. . .,: ' 1 . .

i ( i ) in. relation to an induktry .carried on by or -under the . 1 . authority of any department of the Central Gov-, f

ernment or a Provincial, Government, the :au tho- - - pity prescribed in this behalf,. or where no authorjtg i is pescribed, the head of the department, ~_ . . i

I (?q in relation to an industry carried on by or on behalf ' .

of a .local authority, the chief executive officer of I

that autliority , , i

and includes a.n association of mnpl~yers; . ,

:

Price anna I - o r I B d . . . .

.:: i . '

. . . . . . ~ . . . .

, ... ., ~ ,... : - . . . ~ . . ..

P . . . . .

. . . . . . , .

l&ic;?t T ~ a d e Unions (Amendmefi t )

34g JOeemed 60 be a Civil Oqurt withm-the rp~pqiqg ~f asetions 480 and 482 &&@ we of Crimingl Prooedme, 1898 ( V of 1898).

+> {3) The prpoe1edin@ of L a b u r Courts shall be regulated and . - wndut~!rJbed iq

ruch manner as may be prescribed. - k: k , 28C. -Rsoognitio% bg agreement.-(1) Where an employer agrees bo recogaim E h a Trade Union, a memorandum of agreement signed by the employer and fbe

05oers of the Trade Union, or their authorised representatives, may be pm- ? egnted to the Registrar who shall record the memorandum in a register in the k prescribed manner. > %

!t (2) 8uch an agreement;' may be revoked by either party thereto on fappliea- E tion made to the Registrar in the prescribed manner.

? (3) While such an agreement is in force, the Trade 'Union shall, in its mla- tions with the employer with whom the agreement is made, have all the rlghts of s recognieed Trade Union under this Act, and shall for all &her purposea be deemed fo be a reoognized Trade Union.

f g , 28D. Condition8 for recogndsion by order of a Labour Court.-A Trade Uni~n F shall not be entitled to recognition by order of a Labour Court under section 28B X unless it fulfils the following conditions, namely :-

-=d&a (a) that all its ordinary members are workmen employed in the same

C industry or in industries close$ allied to or oonnected with one another j

i (b) that it is represe6tative of a11 the workmen employed by tha.

E employer in that industry or those industries ; F; (c) that its rules do not provide for the exclusion from membership r F' of any class of the workmen referred to in clause (b) ; k f (d ) that its rulou provide for the procedure for declaring a strike ;

1 (e) that its rules provide that. a meeting of its executive s1~1,ll be held F at least once in every six months ; - k (f) that it is a registered Trade Union, and that it has complied wit;h

all the provisions of this Act : k Provided that the reference in clause (b) to "the employer j' shall as respects 1: recognition by an association of employers, be construed as a reference to all the

employers who are members of the association.

28E. Application to, ond grant of recognifin by, Labour Carrf,s.-(I) Where t. a registered Trade Union having applied for recognition to an employer hag fail&

t o obtain recognition within a period of three months from the date of making such appli~at~ion, it may apply in writing, setting out such particulars as may be pres- cribed, to the Labour Court for recognition by that employer.

b (2) A single application may be made under sub-section (I) for reoogoition-

E (a ) by more than one employer, or

(b) by an association of employers as well as one or more members thereof. s

(3) The Labour Court, may call for further information for the purpose of {ascertaining whether the T r a d ~ Union is entitled to recognition by the employer Fund03 this section, and if the Trade Union fails to supply the required information twithin the time granted, the Labour Court may dismiss the applicaticn, k

I (1) The Labonr Court shall, after serving notice in the prescribed mannor on the pmployer, investigate whether the Trade Union fulfils the conditiw far recognition bet out in section 28D, and in deciding whether the oondition set .out in olause ( b ) r

l ' k ,.

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5 $> T#{ Indian Trude Union8 (Amendment) [AOT XLV '

&~&f Y fulfilid, the Labou+CoGt LaU have regard-to, but shall not be bound by, the faot whether the proportion which the number of the workmen refurred to in *e mid clause who are members of the Trade Union and are not in arrears of their eubaoriptih for any period exoeediiig three months, bears *to $he tote1 number of suoh workmen ie less, or not less, than suoh percentage, if any, as say be p h r i b e d in this behalf, either generally, or iu retipect of any partioui~rhcality or iqny pwt.icu1a.r employer or class of employers, OF any partioulex industry or o h of industrim.

(6) If the Labour Court is satisfied that the Trade Union is fit to be recognized. by the employer, it shall make en order directing suoh recognition and m y , where tihe recognition is to be by an asaooiation of empioyers, further direct, by the same or a subsequent ordbr, recognition by every member of the association in relation to whom the Trade Union fulfils the condition set out in clause (b) of w t i o n 28D.

(6) Every order made under sub-section (5) shall be forwarded to the appro- priate Government which shall not~fy it in the oflicial Gazette, and while a recognition dlrected by such order 1s in force the T r d e Union shall, in ~ t s relations with the eruployer concerned, have all the rights of a reaognized Trade Union undor this Act and shall for all other purposes be deemed to be a recognized Trade Union.

non go=. Bigkt8 ~f r ~ c ~ $ ~ i s s d l'mde Unions.-(I) The executive of a rscsgnized Trade Ulllo~i shau be enusled to negotiate w ~ t h employers in respect oi i u i i ' u : ~ ~ conneoted with the employment or fion-employment or the terms of employmsnt ar fib couriiti~m of labour of all 01 any of its members, and the employ~:r sjti~lt mceive and send replies to letters ,sent by the executive on, and grant interviews to ihat body 1cy&rd~ng, such mstterts.

(2) Nothing in sub-secticn (1) &all B3 construed, ~ ? s requiring an employer - M send replies t~ letmrs on, or grant interviews regardng matters on whion, as a result of previous discussion with the executive of the Trade Union, the employer has arrived at a oonolusion, whether in agreement with the e.xecutive Qr ,rot, unless s period d st least three months has elapsed since the said con- dusion was intimahd to the executive, or unless there has been a change in I

circumstance^. \

(3) Any dispute between the employer and the executive of a recognized \ ,Grade Union as to whether a conclus~ou has been arr~ved at, or whether there Bas oeen a charge in ciroum;tances. =ithin the meaning of sub-sectir:~ (2), shall be referred the Registrar whose decislon shall be final.

(4) The executive of a recogni~ea Trade Union shall be entitled t o display notices of the Trade Union in anq premises where its members are employed, ahd the employer shall afford the executive reasonable facilities for that purpose.

2 8 ~ . JVithdrawal of recognition.-(1) Where the recognition of a Trade Union hzs been directed under section 28E, the Registrar or the employer may apply , ; in writing to the Labour Court for withdrawal of the recognition on any of the following grn1luds, namely : -

(a) that the executive or the members of the Trade Union have corn- any unfair _practice set out in section 283 within three months prior

to tile date of the application; ( b ) that t h e 'Trade Unio2 has faileJ to submit any return referred to in

motion 28 1 ; thqt the Trade TJnion has ceased to be representative of the work.

men refernod to in clause (h ) of section 28D.

(2) On of an appliaation under sub-sertion (7 ) the Labour Court .

shall, unless it thinks fit to dismiss the application summarily, nerve notice in the manner on the Trade Union to show cause why its reooguitiog

ehould not be withdrawn. \

4 i

.. . - . .

oy J;G47] Inni.:o~ Tsade [~nions (Ame~zilnz-entj . .

(3) If aftier giving abreasonable opportuni'cy to the 1.rade Uniolz to show cause rlw Labour Court is satisfied tha t the Trade Unioa ia no longer fit - t o be .recog- nized, i t shall make an order declaringthat the recognition of the 'Trade.' Union hafi beela withdrawn, and forward a copy of the order to the .appropr~iate . . . aovern-

a t wliicl~ shall notify it in fhe offidial Ga.'zett&, ...

28H. AppZicationjor fresh recognition,-Oc the expiry of not lyas than six months from t h e attte of withdrawa.1 of recogriitior\ of a Trade ljnion under, sub- section (3) of section 286, the Trade Union, if it continues to be a registered '1~'tiil;j Union, may agaiu spply for recognition, and the procedure iai_d down i u chis Act shall apply in respect of such appiicatiorl as if it were ail oitginal appli- oatio;] for recognition.

281. Recognized ~ r a & ' Unions to submit p~esci-ibed returns.-Evory Trade Union ' . recognized un&er section 28E shall submit to the Registrar a t the prescribed time .nd in the prescribed manner such returns, in. addition to those referrod to in section $3, as may be prescribed.

O@AYT;ER IlIB . .

Unfair practioes . . .

285. Unfair practices by recognized Trade Unions.-The following ' shall b(: deemed to be unfair practices on the part of a recognized Trade Union, namely :-

(a) ' for. a majority of the ~nembers ~ o f tho Trade Uizion to talw parti infan irregular strike ;

(b) for the executive of the Trade Union to advise or actively , t o sgpport or t o instigate an irregular strike ;

(c) for an officer of the Trade Union to submiG m y reiturn required by or ' under thQ Aot containing false s6atements.

28K,, Unfair practices by eqloyer~+-The following shall be d&rned t o be unfair 1 practices on the part of an employer, mnlely :- !

i .(a)- to interfere with, restraiil, or coerce his ,workmen in the exercise

o f their rights to organise, forni, join or assist a Trade Union and @, engage i a: 'concerted activit8i&s for tlitz pprpose of rnutual aid or protection; 4 i

1 ( b ) to interfere with tke - formation or. administration of any T r d e

UGon or to contribut,e financial ur other support to it;

(c! to discharge, or otherwise 'discriminate agai~iet, any ofioes of (3

reaogn~~ed -Trade Union because of his being such officer; ! ( d ) to discharge or otherwise discriminate against ally workman, because !.

be has made allegations or given evidence in an inquiry or proceeding reln. -.

ting to a,ny matter such as is referred to in sub-section (1) of :section 28P; :

(e) to fail t o eomply with the provisions of.section 28F : 1

Provided that the refusal of an employer to permit his workmen to engage I , ;

rade Union activities during their hours of work shall not be deemed to be an nfair practice. on his part."

5. Amen$ment of section 29: Act XVI of 19;46,--(1) To sub-section (1) of ection 29 of the said Act the following proviso shall be added, namely :-

"Broviiled that the m6lring of regulat,ions under this section for the purpoee 1 carrying into effect bhe provisions of Cha.pter I I I A shall be deemed to be a rlrpose OF that Chapter within the meaning of section 28A;"

Indiun Trade Uaions (Amendment) [ACT XLV OP 19477

(a) To the said section 29 "che following sub-sectiog shall be added, namely :'-- "(3) The Central aovernment may give directions to a provincial Gover:l- -.

z,aut as to the regulations to be made under this section for 11rcsci:bin; tlie pr:- centages referred to in sub-section (4) of section 28E."

6. b e n d m e s t ob section 31, Act XVI of 1926.--In section 31 d the said &~t,-- 1 (a) in sub-~ection ( I ) , -

(i) sftor &he -word "registered" tho words " ;r recognized " shall be inserted ;

(io for the word "staternent" the words "statemeut, r e t ~ i ~ n " shall be substituted;

( b ) in sub-clause (2 ) , itfler the words "that section" the words and figures "or in or from auy return referred to in section 281" shall be inserted.

7. Insertion of new section 32A in Act XVX sif 1Q26.-After section 32 of the said Actr the following section shall be, inserted, namely :-

"32A. Penalty for unfai~. practicis.-(lj Any employer who commits any unfair praotioa wt out in seotion 28K shall be punhhable with fine whioh may . extend to one thourrand rupees.

(2) Where a Criminal Court imposes a fine, or confirms in appeal, revision or otherwise sentence of fine imposed, on an employer for committing a11

\ iinfair practice set out in C ~ B U S ~ ( 8 ) or clause (d) of section 28 K, it may, whelk passing judgment, order t t e whde or any part of the fine t o be applied in tho payment to any person cf compensation for loss cr injury caiwed by the unfair prasee. " 1

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Q I P D - ~ s - ~ ~ ~ af ~--10-4.48---4,600. ,

-

. " .

AC I' No. XLVl of 1947

: (Rccezued the assen$ 01 the ,Governor General on the 20th g ~ c e m b e r 1947)

An Act to give e v e d . w t&e Goyvention on We PrivQeges and Lmmunities of k? the United Nations f.

F EEREAS it is expedient to give effect to _the Convention on the Privileges and Immunities of the United Nations, and to enable similar

&-privileges and imrnuruties to be enjoyed by other Interna4ional organisations E- and their repesentjatives and officials ;

14 is hereby enacted as follows~- I

1 1. Short title,Thia Act may be called the Unlted Natioos (Privileges egd Immunities) Ac6, 1947.

r:: ,. . si 2, Gonferment on United Nabions and its representauves and afficers of *? % certain privileges and immunities.--(12 Notw~thstanding anything to the con- &$rary contamed in anZ other law, the provisions set ou* in the Schedule to &this Act of the Convention on the Privileges and Immunities, adopted by the = / , ?:General Assembly of the United Nations on the 13th day of February 19@, $shall have &he force of law in India. -- ' , ( 2 ) The Central Government may, from tlme to time,, by notficaijon in &ho official Gazette, amend the Schedule m conforlriity ~ i t h any amendmentsL @@uly made and adopted, of the provisions of the said Convention set out thereh. A, . 3. Power to confer certain privileges and immunities on other internation81 G- grganis&tions acld t-heir representatives and dEcers.-Where* in pursurj,nce of pay iniernatjoilal agreement, aonventlon or other instrumen4 it ta necessarj~ :&o accord to any international organisation and its representdatives and o5cers pri17ileges and immunities in lndia similar to those contained in the provisions set out in the Schedule, the Central Government may, by n~tification in the Pfficial Gaeette, declare that the provisions set out in the Schedule shall, &bject $0 such mod~cations, if any, as it may consider aeclessary or expe- &bat for giving effect to the said agreement, convention or other instrument, $ply mutatis mutandis to the international organisation specified in the &$tifieation and its representatives and officers, and thereupon the said pro- @ions shall apply accordingly w d , notwithstanding anything to the contrmy

gtained in any other It~w, shall in auch application have the forae of law in dia- t bL4. Fower to make rules.-The Ceiltral Governmen$ may make rules 1o.c fzrying out the purposes of this Act. P , , a- s 5 &- THE SCHEDULB +2, &* (See sections 2 and 3) &'" .. c 'C

ARTICLB I: $ * ' >

JURIDICAL BERSOXALZTT &eodion 1. The United Ne&ions shau possess juridical peraonaIibp, B @+ shall have the c%pe.citjr : & (a) Go contract; F: '(b) t o acquire and dispose of immovable and movable property; I ' &: (c) to institute legal proceedings.

anna 1 or 14d.

. . ,~ > . . . *

, , , . . . . . .. . ..

, . . . . . . : . ::<*<>.,&y--. .,>**.*- .,,. . . \ .. . . . .

. . > .

.. .

' . . . .

A&!ClCLB I1 . . . .

P R O ~ R T Y , FUNDS AND ASSE~S

Se&on- 8:-The United ~a!i&s, its property a i d assets wherever located d by whomsoever held, shall enjoy ~ni~nunl ty from every . form .of legal

rocess oxciep;t in so far as in a;ng pa,rticular case it. has expressly waived-its immunity. - It is, however, understood ' that no w6iver of immunity - shall '

tend to any 1rieasu1.e of execution. . . .

Sectioiz 3.-The premises of the, ,United Nations sha.U be inviolable. The- prcperty and assets of the United Nations, wherever located and by whom- soever lield, hall be irnlnune from search, requisition, confiscafion, expropris- ion and any other -foim of interference, whether by executive, adrninistr&ive,

or legislative action. Section 4.-The archives of the United Nations, and in general a.ll docu- ,

ments belonging to it or held by it, shall be inviolable -wherever loca,ted. Ssctior~ 5.-Without being restricted by financial controls regulations or

moratoria of any kind, (a) the .United Nations may hold funds, gold" or currency of any kind ':

and operate accounts in any currency-;, . .

ted Nations shall be tree to transfer its funds, gold- or currency from one country t o another. or within any country and

' t o convert any currency held by it into any other currency. 1 ' . Section 6.-In exercising its rights under Section 5 , above, the United f

Nitions shall pay due regard to a.ny-represelltations made by the Government 4 01' any. Member i n so far as it is considered that effect c&n be given t;o such '' representations without detriment &I the interests of t h e United N8rtions. 4

S e c t i o n 7.-The United Nations, i,ts assets, @come and - 0th shall be: . i

: ( a ) eiempt from ajl direct taxes; it is undershod, - howev United Nations will not claim ex~mpt ion from taxes

'

in fwt , no more than charges for public utiWy services; (6) .exempt from customs duties and prohibitions @nd . restrictio

by the Unithd Nations for its official use. It is under ever, thae artides imported under such exemption wi

importis and exports in respect of articles importjed or ex

. . sold in the country in.b which they were imported e conditions agreed n7itl1 the Government of that countv;

( c ) exempt from customs duties and prohibi&ions and restricti imports and exports in respect of its publications.

S e c t i o n 8.-While the United Nations will not, as a general rule; cl = exemption from excise duties and from taxes on fhe' sale of movable and

movable property which form part of the price to be paid, never.theless ths United Nations is making important purchases for official use of gr on which such duties and taxes have beell charged or are chargeable, bers will, whenever possible, ~a.k.be appropriate adrninist~at.ivc a.rrange

r return of the amount of duty or tax. . .

ARTICLE 1.11 . . . . .

- I?AOILITTXS LN WESPZST ,:)P COA~MIINT.CA!PIQNBS

&'e.ctio~~ y.-'I?he United Na t io~~s shill enjoy in the teG-ihP ber fo!: its^ official ,coinmunioatio~~s treatnielit 130t less favO uccofdecl by the Government of that :Vcm'ber to ally ofjlzcl.

. cludiilg its diplo~l~atic mission. in the inahter of priorities, rate ~ u a i l s , cables, telcgrains;. radiograms, telephotGs, telephone

. .

- - - a*, >-

- OP 19471 United Nations (Pqiuileges and Irnrnuniffes) 3 , - communications; and press rates for informatidn GO the press and radio. No con- - sorship shall be applied to the official correspondence and other official

communications of the United Nations.

*u Soofon 10.-The United Nations shall have the right to use codes and to despatch and receive its correspondence by couriw or in bags, which shall h a ~ e the same immunities and privileges as diplomatic couriers *nd bws.

k ARTICLE I V , r' f THE REP~SENTATIVES OF MEMBERS k'i #, Section If.--Representatives of Members to 4ho principal w d subsidia-y 2: "'

organs of the United Nations and to conferences convened by t&e United Nations, shall, while exercising their functions and during their journey to and 1:-

9 from the place of meeting, er~joy bhe following privileges and immunities : Q *3 ldL (a) immuni+y from personal wrest or detention and from seizure of @* their personal baggage, and, in respect of words spoken or s written and all acts cloile by them in their ca9acity as represen- %% 5- Lathes, immunity froin legal process of every kind; ig* .>( (b) inviolability for all papem and documents; g" 6 '

5' (c) the right to use codes and to receive papers or c6rrespondenco by %, - courier or in sealed bags; e p r (d) exemption in respect of themselves and their spouses from im- g migration restriqtions, aliens registration or national service B $$ obligatioils in the state they are visiting or through which they

are passing in the exercise of their functions; E?. !L -

(6) the same facilities in respect of currency or exchange restrictions as I 0-

?I are accorded to representatives of foreign governmeilts on tem- k* \ +: porary official missions; 3 8; if) the same immunities and facilities in respect of their personal KG baggage as are accol-ded to diplomatic eavoys, arid also

*

3z- (g) such other privileges, immunities and facilities notr inconsistent wi%h @- I_ the foregoing as diplomatic envoys cnjoy, except that they shall &; I-. have no right to claim exenlption from customs duties on goods x imported (otherwise than as part of their persons1 baggage) or p from excise duties or sales taxes. e', 3 Section 12.-1n order to secure, 'for the representatives of JIernbers to the

,pril~cipal and subsidiaiy organs of the United Nabions and to conferences con- \ I venaa by the United Nations, complete freedom of speech independence

$-in ille discharge of their duties, the immullity from legal process in respect of ' i c$-tvoyds spoken or wiitten and all acts doll8 by then1 in discharging their duties @-.shall contlllue to be accorded, notwithstanding that the pel-sons concerned rare llo lollger fie representatives of Members. 5. sOotiolb 13.--Wl1ere the incidence of any form of taxation depends upon

residence, periods during which the representatives of Members to the ~ l i n c i ~ a l

i i 3 aJld subsidiary organs of the United Nations and to conferences convened by i

fl the United Nations are present in a state for -the disch~rgs sf t&& duties sh l l !a- - $ n& be cellsidered as p&i<ods of residence. -

ii

, Eection 14.-Privileges and immunities are acoorded to the 1-epresentatives ! kbf Menlbers for the personal benefit of the individuals themselves, but

&, to hafaguard the independellt exercisc of their f~ l lC~t i0n~ in ~ 0 n ~ e o t i o n i *

gaitll the United Nations. Conseque17tly a Member not o~lly has the right hub

uuder duty t~ Waive the immunity of its representative ih oose where 5 g

-

.a+

Vniied Nations (P7aivileyes and Insn2,unities) [AoT xg-,~~. in tha opinion of the Member hhe iinlnunity woulcl impede the course of justice, ~ l l d it can be waived without prejudice to the purpose for which the immunity

S ~ ~ t i o ? ? 15.-The provisions of Sections 11, 12, and 18 are llot applicable as bet~tareen a representatives and the authorities of the state of nrhich he .is a national or oi which he is or has been the representative.

S B G ~ ~ O J L 16.-ln this article the expression "represeiitotives" shall be deemed to u~clude all delegases, Cleputy delegates, advisers, techilicai experts and secretaries of delegrttions.

AR'I'ICLE V ,

OFFICIALS

Section 17.-The Secretary-Genera.1 wiU specify the categories of offioials *

' to which the, provisions of 'chis Article a d Article V I I shall apply He shall . submit these categories to the General Assembly. Thereafter these categwies

shall be communicated to the Gove~i.tmlents of all Members. The names of +he oflicials included in these categories shall from time to tiule be mad6 known to the Governments of Members.

Xectio7s 18.-Officials of the United Nations shall:

' (a) be immune horn legal process in-respect of words spoken or written )

and all acts performed by them 1n their official capacity;

(b) be exempt from taxation on the salaries and emoluments paid to them by the IJnited Nations,

to) be immune from national serrvict? oblipatioils;

(d) be immune, together with their spouses and relatives depeiident on them, from iminigiation restrictions a ~ l c l alien registration;

i (0) be accorded the same privileges in respect of exchange facilities as

are accorded to tlie officials of comparable raillllrs forming part of 3

diplomatic nlissions to the Governn~ent eoncernecl;

(f) be given, foget,her 1~1th 'cheir spouses :c1lc1 lelatives (1e116iident 011

t h a , the same rel~atriation lacilities m thne u l internationa.1 . crisis as diploinatic envoys, .

(g) have tile right to inil~ort Lree oL duty their furniture and effects . ~ t ,; the tinle of firsb talring up the;]* 11ost ill the coulltry .in question.

S B ~ T I ~ N 19. I n addition to the immunities and privileges specified in Section 18, the secretary-General and all Assistant Secretaries-General shall be accorded in of themselves, their spouses and minor children, the privileges and im- lnullities, exenlptions and facilities accorded to diplomatic envoys, in accordance , qrith international law. '. t

s ~ ~ T ~ ~ ~ 20, Privileges and iml~lnnities are granted to officials in the illterests of * -7

lie (United Natiolls and l ~ o t for the personal benefil of the individuals themselve~. 4 .rhe ~ccretal~y-Gel~eral shall have the right and the duty -lo waive the immunity / - 5 of ally official in any case where, in his opinion, the immunity would impede the course of justice and can be waived without prejudice to the i~l-lerests of the United p\rationsc Ill -the case of the Secreta~y-Qenersl, the Secnrity Council shall have 1 G- y tho right to waive immunity. - '3

Srnnrror\. 21. Tho United Nations shall co-operate a t all times with the appro- priate ~ u t h ~ r ~ t ~ e s "; hlembers t o facilitate the proper administration of justice, secure the, observance of po'lice regulations and prevent the occurrence of any abuse '

in c ~ ~ ~ c t i ~ l ~ tho prlvihgos, immaliitias and facilitss m~ntioned in this

R P . -..mi

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1 OF 19471 United ,Nations (Privileges a i d Jmmunit?;~s) 8

ARTICLE VI

EXPERTS ON MISSIONS f l o ~ THE ~JNTTBD NATIONS

*' SEGT~ON 22. Expertts (othcr filial1 o~o ia l s coming within the scope of Article

V) performing missions for the United Nations sl~all be- accorded such privileges

$; and irnniunities as are necessary for the independent exercise of their functions F during the period of their missions, including the time spent on journeys in con-

nectioil with their missions. In particular they shall he accorded : I%- - L: < (a) immunity from personal arrest or detention and from seizure of theh t I personal baggage ; Ira .. . .. ( b ) in respect of worcls spoken or written and acts done by them in the course Zi. --' of the performance of their mission, immt~nity from legal process of f every kind. This immunity from legal process shall continue to be % f

accorded notwithstanding that the persons concerned are no longor employed on inissions for the United Natioils ; E-

=- + (c) ilzviolability fov d l papers and documents ;

h *- (d) for the purpose of their communications with the United Nations, the $ f right to use codes and to receive papers or correspondence by courier

or ill sealed bags ; ? r B (e) the same facilities in respect of currency or exchange re~t~rictions as are L $' -\ accorded to represontatives of foreign governments on temporary _

official n~issions ; *+.

( f ) the same immunitic~ and facilities in respect of their personal baggage t as are, accorded to diplomatic envoys.

SEUTION 23. Privileges and imlnunitiefi are grantcd to experts in the interests <ofthe Unitcd Nations and not for the personal benefit of the individuals themselves. &?he i?, Secretary-General shall have the right and the duty to waive the inlnlunity gpf any expert in ally case where, in his opinion, the immunity would impede the i:course of justice and i t can be waived withoat prejudice to the interests of tho ;&.Jnited Nations. 1 $+- ?,s ARTICLE VD: ! g . UNITED NATIONS LAISBIZ-PASSEE i > r a i Q SEUTION 24. The United Nations may issue United Nations laissez-~asser o its officials. These laissez-passer shall be recognized nnd accepted as valid

I ~ a v e l documents by the authorities of BTembers, taking into account the p~*ovision B $f Section 25. fi L

SECTION 25. Applications for visas (where required) from the holders of Unitecl gations laissez-passer, when accompanied by a certificate that they are travel- @g on the busincss of the United Nations shall be dealt with as spsedily as pobsi- Me. In addition, such persons shall be gralltcd facilities for speedy travel. c*

SEUTION 26. Similar faci1it;ies to thobe specified in scction 25 shall be accordecl experts and other persolls who, theugh aclt the holders of Uaited Nations laissez-

&war, have a cortjfioate that they are travelling on the businesr? of tllo United tations, 3

$- SE~TIOK 27. The secretary-General, Assistalzt Secretaries-General and Direc- ) i s travelling on [Jnited Nations laissez-passer on the business of the United

@ions shall be grented the same facilities as are accorded $0 diplomatic envoys, 1:

k *- -&

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U

i

Act: No. XLVII- of 1947 -

1-I'nsssn BY TEIX DOM~NION LFGIYLATURE~ L

(I(orc;%utd t f ~ ussent qf L F L ~ GOVW~WV Qenevccl on lhe 24tk December 19F1) I

Act to provide for the exercise of-certah-exb-provincial jurisdiction sf the , - \-- I

Centml Government ,

HEREAS by treaty, z~greement, grant, usega, suffdrnnce arid other la~vftrl - - I I

means, the Central Government has, and Ine~p hereafter accluire, jurisdiction o are as outside the Provinces of India ;

ereby enacted +s follows :-

I. SPlel% title.-This Act may be called tjhc Tcxtra-Provincial ~urisriictdnll

9. Defiaitio1ls.-In .this Act,-

(a) "extra-provincial jurisdiction" meails m y j~irisdictioi~-whicl~ by t lmty , ree~nent, grant, usage, sufferance or other lawful moans the Central

has for the time boing in or in relation to any Area ontside the Provinces ;

, (b) "jurisdiction" iuclucles rights, power and authority.

ise of jurisdiction.-(1) I t shall be lawful for the Central Governmcn xercise extra-provincial jurisdiction in such manner as it thinks fit.

The Central Gove~mment lnay delegate rtiiy sucli jurisdiction ss af&wicl '

officer or aut11orit.p in such manner and to such extent as i t thinks fit.

. power to make orders.-(1) The Central Government may, by not!&ation official Gazette, make such orders as T a y seem to it expedient for the effectjive se of any extra-provincial jurisdiction of the Central Qo~erninont.

u t prejudice to the generality of the powers conferred by ~ u b - , s e c t i ~ ~ made under that sub-sectioil inay p r o v i d e

I

or determining tho law and procedure to be observed, ~vhetllor by I

with or without modificatiom all or any of the provisions of any enact- , 1

foroe in any Province or otherwise ;

(b) for determining the persons who &re to exorcise jurisdiction, either general- ] or inpa,rhicular cases or classes of cases, and the powers to bo axercised bj them ;

termining the courts, judges, magistrates and autlioritios by whom , k g the manner in which, any jurisdiction auxiliary or i n o i h n h l - 1 G

rnequentia.1 on the jurisdiction exercised under this Act is to be oxoroised any Province ; and

gula$ing the amount, collection and applicntion of fees. , ,j$. ValidityAot aok done in pursuance of jurisdiction.-Eveq act and thmg 1 ,i, whether before or after the commencemeilt of this Act, in pursuance of any

t i - rov inc ia l jurisdiction of the Central Government in an u e a outside t],e $inces shall bo as valid as if it had been done according to the local lam the11 !k .I- Q T C ~ in that area. I

6. Evidence -as to existence or extent of jurisdiction.--(I) If ill ally proce~ding, -ijp criminal, in a, Court established in tllc jfiovinces or by the xuitlioiity of thn

Government outside the Provinces, ally question arises as to tho existence tent of any cxtra-provincial. jurisdiction of the Centirtl Government, the i

I

?;ice anna 1 or l+d. 4

f I I

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k7 %.

Act No. XLVlII of 1947 [ PASSED BY THE DOMLNION ~ Q I S I ~ A T U X E 1

b~ (&ived the asserbt o j the Gooernor (renerai OA the d l s t Decentber 10i 7) :$ k i An Act to csnsLitrabe an Iudiara &iming 630ui~dl 2,-

& HEREM ib Ls expedient tc constitute an Ibdian 3ur~i i lg Council in order to ea- 2 1 5 W tnbhclh ti u d o r m s"unditrd oi t r a u l g ior nurses, mdmves arld health v ~ i t ~ r g ;

p 1% i. hereby emoted as foll~wa t v-

=F 1. 8b01% title, extent and c~~llrn@n~@g~ent.-(I) This Bat may b e caUcd the hdian Nursing C'ouneil dot, 1947.

ke (21 It extends to all the Provinces of India. E- p& (3) ~t come into force a t once. f 2. btespreQsa~ou.-In this Aot, urdcss there ia 'anything repugns,nt in tbe

~ ~ b j e c t or contbxt,- g - (a) ': the CouncJ " means the Indiana Cauncil of Nursing constituted I

f under thas Aot ; k k

t' (b) " gregcribed" means prescribed by regulations ma& under sectiolg p 161 *

(c) " Provincial Council " means a, Council (by whatever name called) F ~ n s t i t u t e d under the law of a Provluce to regdate the reg~trat lou of nulses, f %gidwiva or health v ~ i t o r s in the krovmce ;

I ( d ) " Provbclal reghskr " means a regbter of nurses, m i d ~ l v s a or health I ~ i t o r s mahtamed under the law of a Ylovmce. :- c 3. ~ruratitution m d 68 ngosation ot the Comcrl.-(I) The Central Gover,me~=e

shall s~ soon tw may be comtltute ,& Go~mcll condwtmg oi the hollowlag I : membsss, r~tbmelg : I

i 6~ (a) one nurse enrolled in a Provincial register elected by esch Provlncisl r - Ci3moi.l; f$

(b) one member elected from among themselves by the hesas of instiu-' tutiane in whch traming 1s given m nursmg ~,dmnrstration to nvlaes enru~ed

I

V in a Provincll register ;

(6) on0 member eboted from among themselves by the b a d e of institu- k . tiom in which health visitors are tramed;

(d) one member elected by the Medical Corancil o&&a ; kh (e) ane member elected by the Ce~~tra l CYounoil of the Indian Medioel kz &sooi&tion ;

tf) oue member elected by the Council of the Trained Nurses dssrrciation of India ;

P"-. (g one midwife enrolled in a ]Provinoid registea', eiected by each Provh. I

: cia1 Council in rotation ip the follow~ng order, gamely :-

g: (i) Bombay, Week Ben@, and %st Punjab, * , (ii) Madras, the United Provinces, and Or&, l a - h $r. (iii) the Central Provinces and Berar, Bihar, and Asesbw ; 1 c- (h) thg Direct05 Geuwal of Health Services, es oBcio ; &:

(i) the Chief Principal Matron, Nedical Directorate, Generd Headquarters, & a oficio 8 (j) the Chief Nursbg SuperLtencient, oflice of the Director Gellerd of

, , Eealth Services, ex oficio ; f&

&; '. (k) the Director of Mdhrl16ty B C ~ Child Weare , Xlzdian &d Cram 800iet,y, 8% o&b 1

A r.. *-

Pries canna 1 or l i d % - .

&- I E* 9 Pt~dian Nzd~sing C'ounsl [A@ ~ V I ~ T : 3, - a. I

(8 ) &b Chef Administratiive M9dioa.l Oflioer of e&-h Gov~rnar's Propiram or I k if tke proviuoial Government in any oase so'dirocts, the Supednteadent cd

Nursiq (ky whatever mrne oalled) in the offim of the Chief Admiuhtra- $

tive Medial Officer of the ProPince, ~LE o@b; p (m) four Provincid lPiPeotors of P~~bl io Health, oficio, in rotation in &he followhg order, namely :- (i) Nadras, tbe ~ n i ~ d Province~, the Clentral Provinoe~ and Rar&r, and '

Bihar,

g: (ii) Bombay, West Bengrrl, East Punjab, andl h a m ;

Be- (n) fom members nominated by the Central Government, whom at lew0 two s h d be nurses, midwives or health visitore enrolled in a B o h o i a l re- &br and om shall be en exprienoed eduoatio&t ;- (0) Qwo members eleoted by $he Central hgis labm.

(2) Th? Resident of the Oomoili 6htd be elected by tho mornber~ of the Com& from among themsolves :

w Provided that for five years fro= the first aonstitution of the @omoil the h s i . F den$ shall be a, per8on nominated from amongst the members of the Counoil by the k Central Coveranient, who shall hold offioo during the pleasure of the Centrd Gov.

ernment. (3) No aot done by the Council shall be questioned on the g~ound msrely of

6he existence of any vaoancy in, CIP any defeot in the oonstitution of, the s-. (30moil. p i

4. Ihac~morabisn 0% the @OU~C~~.--The Counoil constituted under mdion 3 r be a body corporate by the name of the Indian Nursing Cornoil, having i petad suooewion and a oolnmon seal,.with powor to acquira property bo& mov&le

k and immovable, and shall by the ssid name sue and bo sued.

!- 5. Mode ox Electi9ns.-(1) Elections under sub-section (1) of motion 3 by hovincid Councils,ahall be conducted in aocordanee witla rules made in ' t h behalf"

+, by %he respotive Provinoial Governments, and where any dispute arises regwding my such eleotion i t shall be referrod to the Provincial Government oonoerned whom &&ion shall be fifial. ;

f: (2) Other elections under that eub-section shall be oonduohd in the p 8. 1 6

i 1 oribed manner, and whet6 any dispute arises regarding any such eleotion its&! ,k be to the Central Government whose dociaion shall be hd. i

, E" 0 8. Term of Qfflce and C ~ S U ~ $Ttaom&e3.-(1) Subject to the P F O ~ ~ ~ O ~ ~ ~ of this scotion, an eleated or nominated member, other than s comirjted hsidenf,:

hold office for a term of five years fvnm bhe date of hiq election cr nominations/ I I until hie successor has beon duly elected or nominated, whichever is long6r. j 1 (2) An deat6d or nominated mamber may a t any time resign his m e m b ~ & k l

by miting under his h ~ n d addressed to the President, ~ n d the seat ofsuoh menabep thereupon become vaoanl;.

(3) An or nominated member shall be deemed to have vecahd hie sea if he is absent without excuse sufficient in the opirlion of the Qounoa from b b e rnnseoutive meetings of the Council where the interval between the file^, and t b of the said meetings exceeds six months.

( 4 ) A oasual vactanoy in the Council shall be filled by fresh s l~otfon or n o m h

E ~ ~ n , as the oase may bo, and the parson elected or nominated to fig the vacano; L hold offioe only for the remainder of tho term for which the membm whw

i pleoe he takes was eleoted or nominated.

E (6) Member8 of the Council shall be eligible for rebebction 0s re.nomfna&jo~=

t (6) Members of tho Oomcil being Provincial Directors br Publib hod be deemad te be nominated melnbers for the purpocaes of this wo~sla.

[ 7. X~&ina.-(l(a) The Goleaoil a h d hold ite airst m m ~ g sa$ oluoh b e mt k I

OB 1W7-j lnuean Nzirstag tiozlnah J

phoe wmay b appointed by the Presidenc, and thereaftor the Couusil~ shall mwt, st suoh time and plaoq'mag be appointed by the Council.

(2) Until otherwid prescribed, ?en meia'uers of the Council shalI form a quorum, ;' and all tho ads of the Couaoil shall he deoicled by a majority of the melnbere present I and voti:ig.

oofmniitte~s :?,XI uervmks 06 the Co%r,[email protected](l) The Becrctary of the Council (w o may also, if it is deemed expedi~nt by the Council, a c t as Tr~reaeww) sh~11, for thrco years from the first constit~~t~jpn of the Oonucil, be G pereon appoint. ed by tho Cenwd Government and shall hold nEce during the plea~ure of the Omtd

[ Government:

id (2) The Council shall- 1 - -- J- (a) eleot from among its members a Vice-Presidenb ; i (15) oonstitute from among its inernbers an Exectltive Cornmitho and euoh

other committees for general or ~pecial p ~ ~ r p o s e m s the Council deems neca- sary to carry out the purp0RP.a of this Act ;

&. ( A ) subjo~B to the provisions of sub-section ( I ) , appoint a Gecretary, who may also, if deemed expedient, act aq Treasurer:

i% 3

@ @

(d) appoint or nominate euch other officers and servants as the Counoil "2

deems necessary to carry out the purpose9 of this Act ; + (e) require and take from the Secretary. 01. from any other officer or ser-

vant, suoh uecurity for the dlao performance of his duties ae the Council deem P nece~sary ; A (f) wit11 the previous sanctiolt bf the Ctentrsl G>vornldent, fix the fees i: and allowances t o be paid to the President, Vice-President and members f z and the pay and allowances of officers and sarvaitnts of &he Council. x B 9. The Executive Cr?rnmit:e,-.(I) T'hc Executive Committee shbll consist

of whom seven shall be elleoted by $he Council from among it^

(2) The President and Vice-President of the Council shall ba member8 e G ~ O of the Executive Committee, and shall be President and Vice-Resident

speotively, of that Committee. (3) I n addition to the powers and duties oorif5rred and imposcd.upon it hp thi the Executive Committee shall exercise and discharge such powers and dutierrr

Council may confer or impose upon i t by any regulations which may be made hie behalf.

e m - . . '10. Rec~glsllition 02 qua!ificstion.ns .--(I! Por t.llo purpose8 of thie, Ao t, the.

tions included in thCSched111e shatl br. recognisod q~ldificrttions, and $he tiom inc1,uded in Part11 of the Sohednle ~h.al! be reeognised . higher quubli-

ny authority within the Provinces of India which, being recognisod b y Government for the purnoae of g r a ~ t i n g any qualification, grants

tion in general nurskg, midwifery, health' vi~iting or public hodth ' t included in the Schedule may apply to the Coun~il to have,such qudi- ognisecl, .and the Counoil ]nay declare that such qualification, or such

only when granted after a specified date, shall be B recognised quaK e purpoms of t h i s so t . ouncil mayenter into negoti&idns with any authority in my Btate

Provincrs of India which by the lam of such $tat? or country maintenance - of a register I:?' nurses, midwives or h e ~ l t b

rs, for the eettling of st schene (?I" recipr~cil~y fbr.the recognition of qualifioa- $and in pqrpuance of aoy such scheme the Gortilcil mav declare $hat a qnit'lifica-

anted 'by an9 al~thsri t~y in a.xiy such Stats or country, or snc3.i qudific&tion ted after a specified ditt?, nl la l l be 3 reoogl~ieed qualjfLc&ion f ~ s tbe

dr

. . . . . I~8ia.n Nursing .Council ' ' fAasi

'

' Pn-mGkd kh.srt no declaration ehnll be madeunder thie eub-section in respecai , .

any qualificetion unless by the law- and practice of the Ststa . o r oountr-y in ich the qualificetion is granted persons domiciled or originating in any Pro- ce of Tndia. and holding qualifications recognised under this Act are perrnitbjd ,

enter and practise the nursing profession in tihat SIjate or counbry:' Provided further that-

@ 7. . , . . (i) any reciprocal arr&ngelnents subsisting. at thc date o f thscommence-

.- mant of thi i Act. between a Provincial Council and any - authopity outsi(io, ,. ,

. . Zrrdia for the recognitioil of qualification% shall , wiless . . -tho Council . decides . .

otherwim, oontinge ir, form, and ( i i ) any qualification granted by an authority i n any Indian S'tate and

xscopised,on the said date by a Provincial Co~lncil~.shall continne to be. a . ,

recognified qualification for the purpose of registration in the Province un%il the expirv of three'years from the said date, or until s, scheme of reciproc.ity

.

is concll~dsd by t h e . Council under this sub-secti~n with $he authority concerned, whichever i s e'arlier.

(4) The. provisions of. fillb-wctions (2Iand (3) and of sectiom 1 4 and 15 sGaU : a.pp1y 'mautatie mutandis to the decla.ration by the Council of .a qualification

manted in respect of post-certificate nursing training as a secogriised. higher . '

c$iialification. If . Effect sf reaagaitisn.-Notnrithstanding anythiae; contained in any o the r . .

law,- - (a) any recngnised qualification shall .be a sufficient qualification for.

enrolment in any Provincial register; ( h ) no person sha,il, af+r the date of the ' commencement-of this Act,

be entitled to be enrolled in- any Provincial. register as a nurse, midwife, . ; . . health visitor, or public health nurse unless he -or ahe hold@ a recopised .'

quslifiostion;: .,I i Provided that any person alreudy enrolled in guy Provincinl reds'ter

. . before the said date may continue to be,so enrolqed notwitthatanding that he . I or she may not hold a recognised qualification:

. -1 .! . - Provirled fuhher that an? person who was immediately h'efore the: &id. .:::!

,.! . dhte ati it led to be enrolled in ang.Provincia1 register but was <ot 60 en- . .:.d

rolled fihall. on .spplica.tion m a d e in this - behalf before the expiry of t . yeam -from the said date be entitled to be enrolled in tha t register;

(6) m y person holding a rebopised higher qualificatiol~.'shall be enti t o have-tile qn~.jific~.tion entered a8 a supplem.entarp qualification in any Pro- vincial rpgiater in which be or she is enrolled, and aftcr the said da,te 110 : person ~ha!l.be, entitled Bo hgveentered 88 a supplementary qn~tlification in . .

. -snp Provincial regiater any qualification ~ v g c h is not a recognised .higher . . . . . qi~alification.

. . 12. Power t o require Information as to'courses Of studv and training and - . : exernlnzbtio.ns.-FI.oe1-y authoritp in anv Province of India wh:ch -grants a recog- 1.: niwd ~~~ialification or R, recognispc! higher qlialificatioli shall f~rrnish sur.11 informa-: ,i tion 8:s the Coilnail may, from t,irne to time, require as to the coucses of stndy

. - ~l.nrl training and examinations to be unilereo~le in order t.0 obtain such qilrtlifica- . , ,: tion,- as. to the ages a t which such col-rrse~ of sklclv and exalair~.tions are required., to he nnrlk~gone and fii~ch ql1~~1;fiost~io.n~ conferred, and generally as ' lo the sequisites for obta.ining such qualification. .* ..

13. 1nqeetions.-(1) The Exc.entive Committee map appoint ~ i c h number of innpectors H.S i t decrnS necesnsrv to iiisne.ct ilnv in'stit>~ition ~ e c o ~ n i s e d ;!.g a

. . t~ i in ing ir;s?itytir?n, and to attend examinations held for the purpose gf gantiag

recop~.ised qunlification or recognised h:i$~er qnali6k&Joj~. . .' ' .

~.,<.=

(q Tnspectors ap<ointed undo; this section shall report t6 the Executive C e - . .$&$ mittee on tha s u i t ~ b i l i t ~ of the ins'titution for the purposesof trabning a n d o n the. ,&; ,:;q adaquaoy of the ijpjhing %&erein, or a s the cRse may kio, on tile sufficioney of the *gL.

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QP 3%Vq Idilrrr, N u d g CIounoil 5 exanainatdomgl.

(9) The Executive Committee hall forward a copy af auah repork fo 6ho authority or institution concerned, ~ n d shall aleo forwerd copies, with the remark?, if any, of the authority or institution concerned thdreon, to the Cen2,ral Government and to the Provincial Government and Provincial Council of the Province in which the authority or institution is situ~teted.

- 14. With&awfd of recagnition.-(I) When, upon report by the Elxmutf~e - Committee, i t aljpears to tho Council-

! (a) that the couraes of study and training and the exsrninutione to be I gone through in order to obtain a recognised qualifica'tion from sny authority i- in any Province of India, or the conditions for adnlission to such courses or

the standards of proficiency required from the candidates a t such examina- t i o n ~ are not in oonformitg with the regulations made under this Aot; or

Lr f41 short of the standards requirod thereby, or i I: ( b ) that an institution recognised by a Provincial Council for tho training % rS of nurses, midwives or health visitors does not estisfy the requirements of

the Council,-- the Council mag send to the Government of the Province in which the ~uthodty or institution, as the case may be, is situated a statement to such effeot, and the

$ Provincial Government shall folward it, along with such remsrks as it mag &ink t. fit to the authority or in~titlltiod concerned and, in n case referred t o in cTause ( b )

to the Provincial Council aleo. with an int,imation of the period within which the f authoritv or institution may submitr its explanatiofi to the Provinciai Government. ,k*%

(2) On the receipt of the explanatidn or, where no explanation is submitted within the period fixed, Ghen on tho expiry of the peiiod, the Protovincial Govern-

>-

I ment shall make its recommendations to the Council. %'

?. (3) The CoGncil, after such further inquiry, if any, as it mag think flt to make, and in a case referred to in clause ( b ) of sub-section ( I ) , after considering' v.

F- any remarks which the Provincial Council may have addressed to it, +mag fb declare,-- ? @.

(a) En a cafie referred ko in clause (a) of that sub-sectioi~, that the qiali- :g +- fications granted by the authority concerned shall be recognised qualifications 9, - only when granted hefore a specified date, OP ~h 8 [b) in a case referred to in the said olause (b), that with effenti frop a date

~pecified in tho.declaration any person holding s remgnised qualification ahoae I P i period of traininp and stlldv nreparatorv to tha grant Go him of the qnnlitios~.

I 1 & +-- tfon was sassed a t the instit~~tion concerned shall bo ontitled t o be reg$&rsd 1 onlv in the Prevince in which the institution is gituated. & (4) The %nncil mnv dnclar6 that any recognised qualification granted ant-

the Provinoee af India, shall be a recognised qualifioakion only if gr'ant6d before

1s. W a s nf dsclta?ati?ns.--All deolaratianq u d e r ~eot ios 10 or qeatirp 14 1 be mndn bv res~lilt~ion n w e d nt a meetino of the C!oimail ~ d k d for the parpo~s, ~hrtll fo~thwit~h he ~)ixb'li~hed in the official Gnzebtie. 16. Power to make r~Il81;bp1s.--I1) The Council inay make regulationu not

this Aot generally to carry out the provisions of this A&, Jar and without preiudice to the generality of the foragoing

er, swh regulatione may provide for- of the propr ty of t h Council and Ghe maintenance

$ (b ) the manner In ~vfiicll elecbions referpad t o in sub-motion (2) of sootion k *=,, 6 and in clausa ( a ) of sub-section (2) of motion 8 shall be mnduclod ; 3 8 1 Te (c)rthe enmmonillg md holding of the meeting of the Counoil, tho times

zs and places a t vhich sucli meetings shall be held, the mnduot of busfn~s than. % . and the number of membem necessary to constitate a quorum ;