The Schedule

[See section 2 (2)]

Enactments amended

Year	No.	Short title	Amendments
1	2	3	4
1857	XIII	The Opium Act, 1857	(1) In the preamble, omit the words "in the Presidency of Fort William in Bengal".
			(2) Insert the following as section 1 namely:-
			"1. Short title and extent.-(1) This Act may be called the Opium Act, 1857.
			(2) It extends to the whole of India except the State of Jammu and Kashmir".
1878	I	The Opium Act, 1878	(1) In section 1, for the words beginning with "It shall extend to" and ending with the words "directs in this behalf", substitute the following namely:-
			"It extends to the whole of India except the State of Jammu and Kashmir".
			(2) In section 3, for the definitions of "import", "export", "transport", "sale" and "sell", substitute the following, namely:-
			"Customs frontiers" means any of the customs frontiers of India as defined by the Central Government under section 3A of the Sea Customs Act, 1878 (8 of 1878);
			"Import" and "export" means respectively to bring into, or take out of, a State otherwise than across any customs frontiers;
			"transport" means to remove from one place to another within the same State;
			"sale" does not include sale for export across customs frontiers, and "sell" shall be construed accordingly.
1890	II	The Revenue Recovery Act, 1890.	(1) In sub-section (2) of section 1 for the words and letter "Part B States" substitute the words "the State of Jammu and Kashmir".
			(2) In sub-section (4) of section 4, for the words and letters "a Part A State or a Part C State" substitute the words "any State to which this Act extends".
1926	III	The Government Trading Taxation Act, 1926.	(1) In the preamble, omit the words "or the Government of any Acceding State or other Indian State".
			(2) In section 2,-
			(a) in sub-section (1), for the words, "in Part A States and Part C States" substitute the word "India";
			(b) omit sub-section (1A);
			(c) in sub-section (3), add the following words at the end, namely:- "and "India" means the territory of India excluding the State of Jammu and Kashmir".
			(3) In section 3, for the words "upon an Acceding State or other Indian State" substitute the words and letter "upon a Part B State".
1930	II	The Dangerous Drugs Act, 1930.	(1) In sub-section (2) of section 1, for the words and letter "Part B States" substitute the words "the State of Jammu and Kashmir".
			(2) In sub-section (1) of section 39, for the words and letters "or an Act of the Legislature of a Part A State or Part C State" substitute the words "or an Act of any State Legislature".
1947	XXX	The Taxation on Income (Investigation Commission) Act, 1947.	In sub-section (2) of section1, for the words and letter "Part B State" substitute the words "the State of Jammu and Kashmir".
1949	XXII	The Payment of Taxes (Transfer of Property) Act, 1949.	(1) In sub-section (2) of section 1, for the words and letter "Part B States" substitute the words "the State of Jammu and Kashmir".
			(2) In the Explanation to section 2, for the words and letter "Part B States" substitute the words "the State of Jammu and Kashmir"