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        Case ID :

        1964 (12) TMI 66 - HC - Indian Laws

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        Gazette publication remains mandatory for statutory notifications unless the parent Act clearly provides otherwise. Under the Orissa Municipal Act, a 'notification' takes its meaning from the General Clauses Act and ordinarily requires publication in the Gazette unless ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Gazette publication remains mandatory for statutory notifications unless the parent Act clearly provides otherwise.

                                Under the Orissa Municipal Act, a "notification" takes its meaning from the General Clauses Act and ordinarily requires publication in the Gazette unless the statute shows a contrary intention. Section 290(1) contained no such repugnancy, so Rule 602, which required publication in Oriya by affixture and beat of drum, operated only as an additional mode and could not replace Gazette publication. Because the notification was not gazetted, the statutory condition was not met and the notification was invalid; the reported acquittal was maintained.




                                Issues: Whether a notification under Section 290(1) of the Orissa Municipal Act was validly made without publication in the Gazette and whether Rule 602 of the Orissa Municipal Rules could substitute the statutory requirement.

                                Analysis: The expression "notification" in the Orissa General Clauses Act was held to mean notification in the Gazette and that definition applied to the Orissa Municipal Act unless the subject or context was repugnant to it. No such repugnancy was found in Section 290(1). The rule requiring publication in Oriya by affixture on the notice board and proclamation by beat of drum was treated as an additional requirement and not as a substitute for Gazette publication. A rule made under the Act could not alter the meaning of the same expression in the parent Act unless the Act itself indicated that result. Since the notification was not published in the Gazette, the statutory condition was not satisfied.

                                Conclusion: The notification under Section 290(1) was invalid, the alleged contravention did not arise, and the acquittal was rightly maintained.

                                Ratio Decidendi: Where the parent Act uses the term "notification" without showing a contrary intention, the definition in the General Clauses Act governs and Gazette publication remains mandatory notwithstanding a rule prescribing an additional mode of publication.


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                                ActsIncome Tax
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