TaxTMI 
TaxTMI 
1964 (12) TMI 66
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....he learned Sub-Divisional Magistrate held, on facts, that the respondent carried on the timber business without a license within the limits of Talcher Notified Area. But he acquitted him, relying on a Bench decision of the Court in Gurucharan Singh v. Executive Officer, Jeypore Municipality, 29 Cut L T 611 where it was held that before prosecuting a person for contravention of any of the clauses of Sub-section (1) of Section 290 of the Municipal Act, it must first be established that the local authority concerned issued the requisite Notification under Sub-section (1) of that Section. The expression 'notification' has been defined in Clause (28) of Section 2 of the Orissa General Clauses Act as meaning a notification in the gazette.....
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....sions of Rule 602 of the Orissa Municipal rules, the reasonable interpretation would be that where any notification is required to be published by the Municipality it need not be published in the gazette and that it would suffice if it is published in Oriya by affixture on the notice board of the Municipal Office and it also proclaimed by beat of drum. In the present case, it is not denied that the notification under Sub-section (1) of Section 290 of the Orissa Municipal Act was duly published by affixture on the notice Board of the Notified Area office and was also proclaimed by beat of drum. Mr. Palit therefore urged that such notification must be deemed to have come into force within sixty days of such publication and proclamation. 4.....
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....nsaction of business". Mere, by expressly inserting the words ''to be posted in their Office" The Legislature made it clear that the definition of the expression notification as given in Section 2 (28) of the Orissa General Clauses Act cannot apply in construing the same expression in Section 158 because that wilt be repugnant to the subject and context. If the intention of the legislature was that in Section 290 (1) also, the notification should be interpreted as provided in the rules, the legislature would have used such expression as "published in the prescribed manner" as found in Section 178 (1) of the Act. In the absence of any such words the interpretation given in the Orissa General Clauses Act should apply. 5. Doubtle....
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....ce as a provision in the Act itself. But a construction given to an expression in a rule cannot be applied while construing the same expression occurring in the parent Act unless there are indications in the parent Act itself to that effect. In the absence of such indication the definition given in the General Clauses Act must apply to the construction of the same expression occurring in the parent Act. There might have been some force in Mr. Palit's contention if in the rule making power conferred on the State Government by Section 387 of the Orissa Municipal Act express provision had been made authorising Government, by rules, to define what shall be deemed to be made by "notification" not only for the purpose of the Rules but also fo....