Notification enforceable from stated date despite delayed public availability; amended tax rate applied against the dealer.

An amended tax notification was held enforceable from the date specified in the notification, and its operation was not defeated merely because it had not been shown to the public earlier. The Tribunal's view that the amendment could not apply for the relevant assessment year because of alleged non-publication was held legally incorrect. Applying that principle, the notification was treated as effective from 1 December 1990, with tax payable at the amended rate, and the Revenue's position on the applicable tax rate was accepted.

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Issues: Whether the amended notification enhancing the tax rate became effective from the date mentioned in the notification notwithstanding the dealer's contention that it had not been made available to the public during the relevant assessment year.

Analysis: The controversy was treated as covered by the principle that a notification takes effect from the date stated in it and that actual public availability is not ative of its publication for the purpose of enforceability. On that basis, the Tribunal's view that the amended notification could not be applied for the assessment year 1991-92 because it was not made public was held to be legally incorrect.

Conclusion: The amended notification was effective from December 1, 1990, and the dealer was liable to pay tax at four per cent; the issue was decided in favour of the Revenue.

Final Conclusion: The revision succeeded, the Tribunal's order was set aside, and the questions of law were answered against the dealer and in support of the Revenue's stand on the applicable tax rate.

Ratio Decidendi: A notification is enforceable from the date specified in it, and its effectiveness is not defeated merely because it was not shown to have been made available to the public earlier.

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