REGISTERED No. D. 221 रजिस्ट्री सं ० डी 221
भारत का राजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग 11 व 1
PART II - Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्ली, बुधवार , जुलाई 14, 1965/ प्रासादा 23 , 1887 सं० 22] No. 22 ]
NEW DELHI , WEDNESDAY , JULY 14 , 1965 / ASADHA 13 , 1887
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be flied as a separate compilation
MINISTRY OF LAW
(Legislative Department )
New Delhi , the 14th July , 1965 /Asadha 23 , 1887 ( Saka ) The following President's Act is published for general informa- tion: -
THE KERALA ELECTRICITY DUTY ( VALIDATION )
ACT , 1965
No. 3 OF 1965
Enacted by the President in the Sixteenth Year of the Republic of India .
An Act to validate the levy and collection of duty on sales of electrical energy under the Travancore - Cochin Electricity Duty Act , 1950 .
In exercise of the powers conferred by section 3 of the Kerala 2 of 1965. State Legislature ( Delegation of Powers ) Act , 1965 , the President is pleased to enact as follows: ---
1. ( 1 ) This Act may be called the Kerala Electricity Duty (Validation ) Act , 1965.
Short title and com- mencemoיח
(263) [PART II THE GAZETTE OF INDIA EXTRAORDINARY
264
(2) It shall come into force at once .
Definitions . 2. In this Act ,-
(a) " duty" means the duty on sale of electrical energy ;
Act Electri- Travancore- Elec- IV of 1950.
( b ) " repealed Act " means the Travancore - Cochin city Duty Act , 1950 , repealed by section 16 of the Kerala tricity Duty Act , 1963 .
Kerala Act 23 of 1963 .
Validation of levy and collection of duty on sales of electrical energy .
3. ( 1 ) Notwithstanding any judgment , decree or order of any court , all duties levied or collected or purporting to have been levied or collected under the repealed Act and the rules made thereunder before the 15th day of April , 1963 , shall be deemed to have been validly levied or collected in accordance with law as if the provi- sions of the repealed Act and of the rules made thereunder , in so far as such provisions relate to the levy and collection of such duty had been included in , and formed part of , this section and this sec- tion had been in force at all material times when such duty was levied or collected ; and accordingly,-
or (a) no suit or other proceeding shall be maintained
continued in any court for the refund of any duty paid under the repealed Act and the rules made thereunder ; (b) no court shall enforce a decree or order directing the refund of any duty paid under the repealed Act and the rules made thereunder ; and ( c) any duty levied under the repealed Act and the rules made thereunder before the 15th day of April , 1963 , but not collected, may be recovered in the manner provided under the repealed Act and the rules made thereunder .
(2 ) For the removal of doubts , it is hereby declared that nothing in sub - section ( 1 ) shall be construed as preventing any person from claiming refund of any duty paid by him in excess of the amount due from him under the repealed Act and the rules made thereunder ,
S. RADHAKRISHNAN , President .
R. C. S. SARKAR , Secy. to the Govt . of India .
THE GAZETTE OF INDIA EXTRAORDINARY
SEC . 1 ]
265
Reasons for the enactment
In O.S. 104 of 1955 , the District Judge , Trivandrum , held that section 9 of the Travancore - Cochin Electricity Duty Act , 1950 , gave excessive authority to the executive to fix the rate of duty without laying down the maximum rate of duty that can be levied , that the rules made thereunder were ultra vires the Act and that therefore the assessments made on the strength of the rules were not legal . It is considered that an appeal against the decision of the District Judge may not be successful in view of a recent ruling of the Kerala High Court that leaving the fixation of rate of tax to a subordinate authority amounts to excessive delegation of legislative functions . It has , therefore , become necessary to enact a legislation to validate the levy and collection of electricity duty under the said Act and the rules made thereunder before the 15th April , 1963 , ( the date on which the Kerala Electricity Duty Act , 1963 , which repealed the Travancore - Cochin Electricity Duty Act , 1950 , came into force ) .
2. This enactment is intended for the above purpose .
3. The Committee constituted under the proviso to sub - section (2) of section 3 of the Kerala State Legislature ( Delegation of Powers ) Act , 1965 ( 12 of 1965 ) , has approved the enactment of this measure as a President's Act .
V. NANJAΡΡΑ ,
Secretary to the Government of India , Ministry of Irrigation and Power .
PRINTED IN INDIA , BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS . MINTO ROAD , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI ,
1965
GMGIPND -LSI - 283 G of I Ex- 15-7-1965-3,800 .