Report No. 38
Section 64 provides that whoever, being required by this Act to make a declaration in respect of any postal article, etc. makes a false declaration shall be punishable, etc. In a Madras case1, the question arose whether the section could be applied against a person who had made a false declaration to the effect that a V.P.P. article was being sent in execution of a bona fide order received by him. Such declaration was required by the rules under section 35. The Court held, that such rules should be regarded as part of the enactment, and pointed out, that section 74(3) already provides that the rules shall have effect "as if enacted by the Act."2. It seems, however, desirable to make the position clear.
Necessary amendment has been proposed.
1. Crown Prosecutor v. G. Kothanda Ramiah, 1910 ILR 33 Mad 511 (512, 513).
2. See also rule 95, Indian Post Office Rules, 1933.