Report No. 60
12.33. Allahabad case.-
Some verbal changes are proposed in section 22.1 In an Allahabad case,2 a similar provision was relied upon to support a notification which was issued on the 31st March, 1956, but which said that the amendment would come into effect' on 1st April, 1956. The actual decision in that case was, that the corresponding section of the U.P. General Clauses Act did not apply to the facts of the case, as the whole Ordinance (according to the majority judgment) came into force immediately on 31st March, 1956, but no action could be taken under the provisions amended by the Ordinance before the next day.
1. Para. 12.35, infra.
2. Adarsh Bhandar v. Sales Tax Officer, AIR 1957 All 475 (483), para. 52.