Sikkim Court July 1989 Judgments

Balchand Udairam and anr., Vs. State of Sikkim and ors.

Court: Sikkim

Reported in: [1989]180ITR530(Sikkim)

R. Dayal, Actg. C.J. 1. All these writ petitions involve, with minor differences, common questions of law and facts and concern the validity and interpretation of the law of income-tax, transfer fees and recovery proceedings in the State of Sikkim. 2. Sikkim became a component State of the Indian Union by and under the Constitution (36th Amendment) Act, 1975, which inserted Article 371-F in the Constitution. Clause (k) of that article provides that all laws in force immediately before the appointed day (i.e., 26th day of April, 1975) in the territories comprised in the State of Sikkim or any part thereof shall continue to be in force therein until amended or repealed by a competent Legislature or other competent authority. Clause (n) provides that the President may, by public notification, extend with such restrictions or modifications as he thinks fit to the State of Sikkim any enactment which is in force in a State in India on the date of the notification. The Income-tax Act, 1961, w...