REGISTERED NO. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 1
PUBLISHED BY AUTHORITY
No. 62] NEW DELHI, MONDAY, SEPTEMBER 11, 1972/BHADRA 20, 1894
Separate paging is given to this Part in order that it may be filed
as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 11th September, 1972/Bhadra 20, 1894 (Saka)
The following Act of Parliament received the assent of the President on the 9th September, 1972, and is hereby published for general informa- tion:—
THE RULERS OF INDIAN STATES (ABOLITION OF PRIVILEGES) ACT, 1972
No. 54 OF 1972
[9th. September, 1972]
An Act further to amend certain enactments consequent on derecog- nition of Rulers of Indian States and abolition of privy purses so as to abolish the privileges of Rulers and to make certain transitional provisions to enable the said Rulers to adjust progressively to the changed circumstances.
BE it enacted by Parliament in the Twenty-third Year of the Republic of India as follows: —
1.(1) This Act may be called the Rulers of Indian States (Abolition of Privileges) Act, 1972.
Short
title and
com-
mence-
ment.
(2) Save as otherwise provided in this Act, it shall come into force at once.
2. In section 197A of the Code of Criminal Procedure, 1898,—
(a) in sub-section (1), for clause (b), the following clauses shall
Amend-
ment of
Act 5 of
1898.
be substituted, namely: —
' (b) "commencement of the Constitution" means the 26th day of January, 1950; and
799
800 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—(c) "Ruler", in relation to a former Indian State, has the same meaning as in article 363 of the Constitution.';
(b) in sub-section (2), after the words "Ruler of a former Indian State", the words "before the commencement of the Constitution" shall be inserted;
(c) in sub-section (3), after the words "Ruler of a former Indian State", the words "for such offence" shall be inserted-
3. In section 87B of the Code of Civil Procedure, 1908.—
Amend- ment of Act 3 of 1908.
(a) for sub-section (1), the following sub-section shall be substi- tuted, namely: —
"(1) In the case of any suit by or against the Ruler of any former Indian State which is based wholly or in part upon a cause of action which arose before the commencement of the Constitu- tion or any proceeding arising out of such suit, the provisions of section 85 and sub-sections (1) and (3) of section 86 shall apply in relation to such Ruler as they apply in relation to the Ruler of a foreign State.";
(b) in sub-section (2),—
(i) the word "and" at the end of clause (a) shall be omitted;
(ii) for clause (b). the following clauses shall be substituted,, namely: —
'(b) "commencement of the Constitution" means the 26th day of January, 1950; and
(c) "Ruler", in relation to a former Indian State, has the- same meaning as in article 363 of the Constitution.'.
4. Section 168 of the Representation of the People Act, 1951, shall be omitted.
Amende men* of Act 43 of 1951.
5. In the Wealth-tax Act, 1957, in section 5, in sub-section (1),—
Amemd- ment of Act 27 "oi 1957
(a) in clause (Hi), for the words "any one building in the occupa- tion of a Ruler declared by the Central Government as his official residence", the words, brackets and figures "any one building in the occupation of a Ruler, being a building which immediately before the commencement of the Constitution (Twenty-sixth Amendment) Act,, 1971, was his official residence by virtue of a declaration by the Central Government" shall be substituted with effect from the 28th day of December, 1971;
(b) to clause (xiv), the following provisos shall be added,, namely: —
"Provided that in the case of jewellery recognised by the Central Government as aforesaid, such recognition shall be subject to the following conditions, namely: —
(i) that the jewellery shall be permanently kept in India and shall not be removed outside India except for a purpose and period approved by the Board;
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 801(ii) that reasonable steps shall be taken for keeping the jewellery substantially in its original shape;
(in) that reasonable facilities shall be allowed to any officer of Government authorised by the Board in this behalf to examine the jewellery as and when necessary; and
(iv) that if any of the conditions hereinbefore specified is not being duly fulfilled, the Board may, for reasons to be recorded in writing, withdraw the recognition retrospectively with effect from the date of commencement of clause (b) of section 5 of the Rulers of Indian States (Abolition of Privi- leges) Act, 1972 and in such a case, wealth-tax shall become payable by the Ruler for all the assessment years after such commencement for which the jewellery was exempted on account of the recognition.
Explanation.—For the purposes od: clause (iv) of the fore- going proviso, the fair market value of any jewellery on the date of the withdrawal of the recognition in respect thereof shall be deemed to be the fair market value of such jewellery on each successive valuation date relevant for the assessment years referred to in the said proviso:
Provided further that the aggregate amount of wealth- tax payable in respect of any jewellery under clause (iv) of the foregoing proviso for all the assessment years referred to therein shall not in any case exceed fifty per cent, of its fair market value on the valuation date relevant for the assess- ment year in which recognition was withdrawn;".
G. In section 5 of the Gift-tax Act, 1958, in sub-section (1), clause (xvi) shall be omitted with effect from the 1st day of April, 1973.
Amend- ment of Act 18 ot 195&.
7. In the Income-tax Act, 1961,—
(a) in section 10,—
Amend- ment of Act 43 Of 1961.
(i) after clause (IS), the following clause shall be inserted, namely: —
"(ISA) any ex gratia payments made by the Central Gov- ernment consequent on the abolition of privy purse;";
(ii) clause (29) shall be omitted with effect from the 2nd day of April, 1973;
(Hi) before clause (20), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 28th day of December, 1971, namely: —
"(19A) the annual value of any one palace in the occupa- tion of a Ruler, being a palace, the annual value whereof was
802 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 1]exempt from income-tax before the commencement of the Constitution (Twenty-sixth Amendment) Act, 1971, by virtue of the provisions of the Merged States (Taxation Concessions) Order, 1949 or the Part B States (Taxation Concessions) Order, 1950 or, as the case may be, the Jammu and Kashmir (Taxation Concessions) Order, 1958:
Provided that for the assessment year commencing on the 1st day of April, 1972, the annual value of every such palace In tfao occupation of such Ruler during the relevant previous year shall be exempt from income-tax;";
(b) in section 297, hi sub-section (2),—
(i) in clause (I), the words "until rescinded by the Central
Government" shall be omitted;
(ii) to clause (I) as so amended, the following proviso shall be
added, namely: —
"Provided that the Central Government may rescind any such notification or amend it so as to rescind any exemption, reduction in rate or other modification made thereunder;".
K. K. SUNDAHAM,
Joint Secy, to the Govt. of India.
MINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MUTO) ROAD.