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    <title>1988 (3) TMI 242 - KERALA HIGH COURT</title>
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      <title>1988 (3) TMI 242 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=73657</link>
      <description>A commencement clause empowering the Government to appoint the effective date of a statute operates from the date of enactment itself when read with Section 5(1) of the General Clauses Act, 1897. On that construction, Section 1(3) of the Narcotic Drugs and Psychotropic Substances Act, 1985 became operative on presidential assent, so the notification fixing the commencement date was valid. The contrary interpretation was rejected because it would render the commencement provision ineffective and lead to impractical results. The challenge to the investigation therefore failed and the proceedings under the Act remained undisturbed.</description>
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