Publication of notification and operative date remained unsettled, with competing views on Gazette publication and reasonable public notice.

A dispute arose over when excise and customs notifications take effect: on the date they bear, on the date the Gazette is sold and made available, or on the date they are otherwise reasonably published. One view held that subordinate legislation becomes operative once it is made known to the public by reasonable publication, and that broadcast on All India Radio on the relevant dates was sufficient even though the Gazette was sold later. The contrary view held that the statutory mode of publication required Gazette publication and public availability, leaving the sufficiency of alternative publicity unresolved. The issue was not finally determined and was referred to a Larger Bench for authoritative decision.

---

---

Issues: Whether a notification issued under the excise and customs regime takes effect on the date it bears, on the date the Gazette is put on sale and made available to the public, or on the date it is otherwise reasonably published; and whether announcement through radio and press release can amount to sufficient publication.

Analysis: One view held that subordinate legislation must be made known to the public by reasonable publication and that publication need not be confined to physical availability of the Gazette at the sale counter. On the admitted facts, the notifications were broadcast on All India Radio on the same dates, which was treated as sufficient publicity to make them operative on those dates, irrespective of the later date when the Gazette was sold. The contrary view held that the statutory mode of publication required the Gazette to be published and made available to the public, and that the question whether alternative publicity sufficed remained unsettled in the light of prior authority.

Conclusion: There was no unanimous final determination on the merits of the effective date of the notifications; the matter was directed to be placed before a Larger Bench.

Final Conclusion: The appeal was not finally resolved on the substantive issue and the controversy on the operative date of the notifications was referred for authoritative determination.

---