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    <title>1961 (1) TMI 95 - Supreme Court</title>
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    <description>Gazette publication satisfied the statutory requirements for the Rajasthan excise rules because the Ordinance and Rules formed one official notification and the Law Secretary&#039;s authentication at the start was intended to cover the entire publication; the Court rejected the view that authentication was confined to the Ordinance. On the revenue issue, Article 277 operated only as a temporary saving provision and remained subject to Article 278. An agreement validly entered into under Article 278, covering outstanding claims and arrears, displaced Article 277 in respect of the disputed excise duty and vested the right of recovery in the Union. The appeal succeeded and the writ petition was dismissed with costs.</description>
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    <pubDate>Thu, 19 Jan 1961 00:00:00 +0530</pubDate>
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      <title>1961 (1) TMI 95 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=287907</link>
      <description>Gazette publication satisfied the statutory requirements for the Rajasthan excise rules because the Ordinance and Rules formed one official notification and the Law Secretary&#039;s authentication at the start was intended to cover the entire publication; the Court rejected the view that authentication was confined to the Ordinance. On the revenue issue, Article 277 operated only as a temporary saving provision and remained subject to Article 278. An agreement validly entered into under Article 278, covering outstanding claims and arrears, displaced Article 277 in respect of the disputed excise duty and vested the right of recovery in the Union. The appeal succeeded and the writ petition was dismissed with costs.</description>
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      <pubDate>Thu, 19 Jan 1961 00:00:00 +0530</pubDate>
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