Sales tax notification effective only on public release date, not the Gazette date, where publication was delayed.

A notification enhancing sales tax under section 40(1) of the Andhra Pradesh General Sales Tax Act, 1957 operated only from the date it was actually released to the public, not from the date printed on the Gazette. Because the record showed the Gazette dated 1 December 1966 was printed and made available only on 12 December 1966, the notification could not affect rights or liabilities for the intervening period. The effective date was therefore 12 December 1966.

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Issues: Whether the enhancement of sales tax rate by notification under section 40(1) of the Andhra Pradesh General Sales Tax Act, 1957 took effect from the date borne on the Gazette or only from the date on which the Gazette was released to the public.

Analysis: The notification altering the Third Schedule was issued under the power conferred by section 40(1). The record showed that although the Gazette carried the date 1 December 1966, it was actually printed and released to the public only on 12 December 1966. A notification affecting rights and liabilities cannot operate before its publication is made effective to the public, and the material on record established that the earliest effective date was the date of release.

Conclusion: The notification was effective only from 12 December 1966 and could not be given effect between 1 December 1966 and 11 December 1966.

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