https://www.taxtmi.com/caselaws?id=40097 Parliamentary approval of a Proclamation of Emergency under article 352 was effective on timely passage by both Houses, even though the approving resolutions were not published in the Official Gazette. Official parliamentary records and debates were sufficient proof of such approval, and any delay in publication did not affect validity because the Constitution did not require gazette publication of the resolutions. On that basis, the Emergency Proclamations remained in force until revoked, the extension of the House of the People's duration was valid, and the Finance Act, 1976 could not be impugned on that ground. en-us Thu, 17 Dec 1987 00:00:00 +0530 Fri, 25 Jul 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40097 Parliamentary approval of a Proclamation of Emergency under article 352 was effective on timely passage by both Houses, even though the approving resolutions were not published in the Official Gazette. Official parliamentary records and debates were sufficient proof of such approval, and any delay in publication did not affect validity because the Constitution did not require gazette publication of the resolutions. On that basis, the Emergency Proclamations remained in force until revoked, the extension of the House of the People's duration was valid, and the Finance Act, 1976 could not be impugned on that ground. Case-Laws Indian Laws Thu, 17 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40097