The Gazette of India
EXTRAORDINARY
PUBLISHED BY AUTHORITY
NEW DELHI, MONDAY, MAY 16, 1949
GOVERNMENT OF INDIA MINISTRY OP STATES NOTIFICATION New Delhi, the 15th May, 1949
No. 115-J.— In exercise of the powers conferred by section 4 of the Extra- Provincial Jurisdiction Act, 1947 (XLVII of 1947) and of all other powers en- abling it in this behalf, the Central Government is pleased to make the following Order:—
1. Short title, extent, Commencement and duration.—(1) This Order may be called the Merged States (Income-tax Investigation Commission) Supplementary Powers Order, 1949. •
(2) It extends to all the Indian Slates for the governance of which the Central Government has, or may hereafter have, full and exclusive authority, Jurisdiction and powers.
(8) It shall come into force at once. (4) It shall cease to have effect on the date on which the Taxation on Income (Investigation Commission) Act, 1947 (XXX. of 1947) ceases to have effect in the Provinces of India.
2. Definitions.—In this Order:—
(a) "the Act" means the Taxation on Income (Investigation Com- mission) Act, 1947 (XXX of 1947) ;
(b) "the Commission means the Income-tax Investigation Commis- sion constituted under the Act;
(c) "person" includes any banking or other company.
3. Powers of Commission.—(1) If for the purpose of an investigation into any matter under the Act, the Commission is of opinion: —
(i) that the evidence of any person residing or carrying on business in any State to which this Order extends is relevant to such investigation, whether directly or indirectly; or
(ii) that any information which is likely to be of assistance to the Com- mission in respect of such investigation is available from such person, the Commission shall have power:—
(a) to require such person to furnish by a. specified date written statements containing accounts and information on such points or matters as may be specified by the Commission, verified in such manner as may be so specified, and, if so required by the Commission, duly certified by a qualified auditor;
(b) to obtain from such person any other information, in such form and verified in such manner, as may be Specified by the Com- mission; and
(c) to make any inquiry of such person in such manner as the Commission may think fit.
78. THE GAZETTE OF INDIA, EXTRAOEDINAEY, MAY , 16 1949(3) I'or the purpose or this Order, the (Jomraission snail nave an tne powers oi a civil cuuri in tiie State concerned:—
(&) tor eijiojL'eiiig line attendance (A witnesses; (b) tor examining witnesses on oath; and (c) for compelling the production of documents.
(•i; ifor ihe puipose oi uiiy invesligalxoii mider the Act, the Commission may impound and retain in its custody, ior such period as it thinks fit, any document produced before it.
(5) The Commission may by order in writing authorise any officer to exer- cise all or any of the powers conlerred on it by this Order.
4. Penalties.—(1) If air^ person contravenes the provisions of sub-para- graph (2) of paragraph o, he- shall be punishable with imprisonment for a term which may extend to one. month or with fine which may extend to one thousand rupees, or with both.
(2) Where a person contravening the provisions of sub-paragraph (2) cf paragraph 8 is a compaii^ )r other body corporate, every director, manager, agent or other officer concerned with the management of the company shall, unless he proves that tha contravention was committed without his knowledge or consent, be deemed to be guilty of such contravention.
5. Bar of jurisdiction.—Ko act or proceeding of the Commission or of any officer authoi'ized by it under sub-paragraph (5) of paragraph 3 shall be called in question in any manner by any Court, and no suit, prosecution or other legal proceeding shall lie against the (ioveramenb or any member of the Cu.nmission or any other person for anything in good faith done or intended to be done under this order.
C. GANESAN, Dy. Secy.
MINISTRY pF HOME AFFAIRS. New Delhi the 16th May 1949.
NO. 2/9/49-Pub.—-In pursuance oJ section 3 of the Census Act, 1948, (XXXVII of 1948) the Central liovtrumeiit, Considering it necessary to take a census of displaced persons, hereby dec'."ires its intention of taking such census in the territories specieed in the Schedule annexed hereto.
For the purposes of this notification:
(a) "displaced person" means any j>eison who has entered India having left or been compelled to leave his home in Western Pakistan on or aiter the 1st March 19-17, or his home in Eastern Pakistan on or after the 15th October. 1946, on account of Ci\iJ disturbances there or the fear of such disturbances or on account of the setting up of the two Dominions of India and Pakistan.
(b) "Western Pakistan" means that part of Pakistan which lies to the west of India:
(c) "Eastern Pakistan" means that part of Pakistan which lies to the east oi! India.
SCHEDULE
The Provinces of
1. West Bengal. 2. Assam. 3. Bihar.