https://www.taxtmi.com/caselaws?id=290142 Rules published in the Gazette under the Rajasthan Excise Duties Ordinance were unenforceable because the publication showed no valid authentication of approval by the competent authority; the authentication related only to the Ordinance, not to the later-reproduced rules, and no proof of prior approval was produced. The Union also could not recover excise arrears on cotton cloth manufactured or held before 1-4-1950, because Article 277 preserved the State levy until Parliament acted, and those arrears therefore remained State dues. Articles 278 and 295, and the agreement of 25-2-1950, did not transfer those arrears to the Union. en-us Mon, 24 Nov 1952 00:00:00 +0530 Thu, 10 Sep 2020 18:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290142 Rules published in the Gazette under the Rajasthan Excise Duties Ordinance were unenforceable because the publication showed no valid authentication of approval by the competent authority; the authentication related only to the Ordinance, not to the later-reproduced rules, and no proof of prior approval was produced. The Union also could not recover excise arrears on cotton cloth manufactured or held before 1-4-1950, because Article 277 preserved the State levy until Parliament acted, and those arrears therefore remained State dues. Articles 278 and 295, and the agreement of 25-2-1950, did not transfer those arrears to the Union. Case-Laws Indian Laws Mon, 24 Nov 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290142