Law in force, a law cannot be said to be in force unless it is brought into operation by legislative enactment, or by the exercise of authority by a delegate empowered to bring it into operation. The theory of a statute being in operation in a constitutional sense though it is not in fact in operation has, no validity, State of Orissa v. Chandra Shekhar Singh Bhoi, (1969) 2 SCC 334: AIR 1970 SC 398 (401). [Constitution of India, Art. 13]
--the words 'law in force' as used in article 372 of the Constitution are wide enough to include not merely a legislative enactment but also any regulation or order which has the force of law. Edward Mills Co. Ltd. V State of Ajmer, AIR 1955 SC 25 (31): (1955) 1 SCR 735. [Constitution of India, Art. 372]
Sales tax could not be charged on pure silken fabrics by the said State Government on Oct. 31, 1966 merely by virtue of the notification dated Aug. 24, 1966. It was, therefore, not a law in force when the composite State was re-organised. S. 88 of the Punjab Re-organisation Act, 1966 runs as follows: The provisions of Part II shall not be deemed to have effected any change in the territories to which any law in force immediately before the appointed day extends or applies, and territorial references in any such law to the State of Punjab shall, until otherwise provided by a competent Legislature or other competent authority, be construed as meaning the territories within that State immediately before the appointed day. It is clear that there was no law in force on November 1, 1966, which could enable the Union Territory to levy any sales tax on pure silken fabrics, Chief Commissioner v. Sialkot Silk Stores, AIR 1979 SC 435: (1979) 1 SCC 255: (1979) 2 SCR 134.