Validity of tax notification confirmed where publication coincided with the Act's commencement, despite an earlier date on the document.

A notification issued under the Tamil Nadu General Sales Tax Act, 1959 was upheld because it was published in the Gazette on the very day the Act came into force, and the governing provision made publication the operative event. Although the notification was dated earlier and stated that it would take effect from 1 April 1959, that earlier date did not invalidate it once the Act was in force on that day. The Supreme Court of India therefore treated the notification as valid and operative from the commencement date, reversed the High Court, dismissed the writ petitions, and upheld the levy under the new Act.

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Issues: Whether Notification No. 976 issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959 was valid when it was dated before the Act came into force but was published on the very day the Act commenced.

Analysis: The notification was made in anticipation of the Act's commencement, but it was actually published in the Gazette on the date on which the Act came into force. Under section 53(4)(b), notifications issued under the Act come into force on the day of publication unless a different date is specified. The notification itself was expressed to come into force on 1 April 1959. Since the Act was in force on that date, a valid notification under section 17 could lawfully be issued and take effect from that day. The earlier date borne by the notification did not affect its validity.

Conclusion: The notification was valid and operative from 1 April 1959, and the challenge to it failed.

Final Conclusion: The High Court's decision was reversed, the writ petitions were dismissed, and the levy under the new Act was upheld.

Ratio Decidendi: A notification issued under a taxing statute is valid if it is published and brought into force on the date the statute itself comes into force, and an earlier date on the face of the notification does not invalidate it where the governing provision makes publication the operative event.

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