1970 (3) TMI 158

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....DY, J.-In exercise of the powers under sub-section (1) of section 40 of the Andhra Pradesh General Sales Tax Act of 1957, the Governor of Andhra Pradesh by G.O. Ms. No. 1413 dated 1st December, 1966, altered the Third Schedule to the Act by substituting the words "three paise in the rupee" in column (3) of the schedule for the figures and words "2 naye paise in the rupee" and "1/2 naya paisa in th....

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....erusal of the registers, it is clear that Gazette No. 328-A bearing date 1st December, 1966, was printed and released to the public on 12th December, 1966. The notification was therefore effective at least from 12th December, 1966. The learned counsel would however urge that since the notification was not in fact published on the date which it bears, it was of no effect whatever and it was as if t....