https://www.taxtmi.com/caselaws?id=166289 The Income-tax Act, 1922 was already in force in the partially excluded areas of Chotanagpur and Santal Parganas, so lack of an earlier specific notification did not defeat its application. Section 92 of the Government of India Act, 1935 was treated as conferring legislative power on the Governor to apply laws with exceptions, modifications and retrospective effect, including regulations for peace and good government. Notices issued before the Governor's notification did not deprive the Income-tax Officer of jurisdiction, because notice and return provisions were only assessment machinery. The retrospective notification and validating regulation validly applied the taxing enactments to pending proceedings, and the assessments were upheld. en-us Fri, 11 Apr 1947 00:00:00 +0530 Sat, 06 May 2017 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166289 The Income-tax Act, 1922 was already in force in the partially excluded areas of Chotanagpur and Santal Parganas, so lack of an earlier specific notification did not defeat its application. Section 92 of the Government of India Act, 1935 was treated as conferring legislative power on the Governor to apply laws with exceptions, modifications and retrospective effect, including regulations for peace and good government. Notices issued before the Governor's notification did not deprive the Income-tax Officer of jurisdiction, because notice and return provisions were only assessment machinery. The retrospective notification and validating regulation validly applied the taxing enactments to pending proceedings, and the assessments were upheld. Case-Laws Income Tax Fri, 11 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166289