The Opium and Revenue Laws (Extension of Application) Act, 1950 (Act no. 33 of 1950) dated 18th April, 1950, was enacted with the view to extend the provisions of opium as well as revenue laws to certain parts of India. The Act under its section 2, provides for the extension of certain enactments relating to opium and revenue, including The Opium Act, 1857 and 1878, The Revenue Recovery Act, 1890, The Government Trading Taxation Act, 1926, The Dangerous Drugs Act, 1930, The Taxation on Income (Investigation Commission) Act, 1947 and The Payment of Taxes (Transfer of Property) Act, 1949, to the whole of India. However, the applicability of these Acts is not provided for the State of Jammu and Kashmir. Similarly, the Act under this its Schedule provides for certain amendments in the aforementioned Acts.
Similarly, the modifications were sought under State Laws which are relating to income-tax investigation corresponding the Taxation on Income (Investigation Commission) Act, 1947 (Act no. 30 of 1947) in force in any Part-B State except the State of Jammu and Kashmir, such law should continue to be under force with certain modifications as are given under section 3 of this Act.
The corresponding laws to that specified under Section 2 of the Act other than the Taxation on Income (Investigation Commission) Act, 1947 (Act No. 30 of 1947), if soon before the commencement of this Act of 1950 was in force in any of the Part-B State (except the State of Jammu and Kashmir) or even was in force in the merged territory of Cooch Behar, should be repealed on this Act of 1950 brought into force. However, the repeal of these laws should not have any effect as provided under proviso clauses of this section (Section 4) including the operations done; penalty, forfeiture or punishment incurred against commission of offence under that laws; investigation, proceedings or etc. Another proviso clause provides that, whatever is being done under the provisions of that law should be deemed to have done under the provisions of Central Act. Similarly, Section 5 of the Act says that, the in case of any difficulty which may arise for giving effect to the provisions of aforementioned Acts, rules, etc. the Central Government will provide such difficulties.
Report no. 250 namely ‘Obsolete Laws: Warranting Immediate Repeal’ being 3rd interim report of Law Commission of India, on the study namely “Legal Enactments: Simplifications and Streamlining”, suggested repealing of several enactments including Opium and Revenue Laws (Extension of Application) Act, 1950 as all concerned enactments which were extended under the provisions of this Act, have been repealed.
by Faim Khalilkhan Pathan.